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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT  \nFOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2019", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 5}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}], "page": 2, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": [["**CGV**", "Chief Government Valuer"], ["**F/Y**", "Financial Year"], ["**GOU**", "Government of Uganda"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**IWTV**", "Inland Water Transport Vessels"], ["**MDA**", "Ministry, Department, and other Agencies"], ["**MoWT**", "Ministry of Works and Transport"], ["**PFMA**", "Public Finance Management Act, 2015"], ["**RoW**", "Right of Way"], ["**TAI**", "Treasury Accounting Instructions"], ["**TLB**", "Transport Licensing Board"], ["**UGX**", "Uganda Shillings"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2019", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2019 \nTHE RT HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT", "page": 4, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Ministry of Works and Transport which comprise the statement of Financial Position as at 30 th June 2019, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together", "metadata": {"headings": [{"headings_0": {"content": "I have audited the accompanying financial statements of Ministry of Works and Transport which comprise the statement of Financial Position as at 30 th June 2019, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "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 Ministry of Works and Transport for the year ended", "metadata": {"headings": [{"headings_0": {"content": "I have audited the accompanying financial statements of Ministry of Works and Transport which comprise the statement of Financial Position as at 30 th June 2019, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 5}}, [{"headings_0": {"content": "I have audited the accompanying financial statements of Ministry of Works and Transport which comprise the statement of Financial Position as at 30 th June 2019, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 5}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "30 th June 2019 are prepared, in all material respects, in accordance with section 51 of the", "metadata": {"headings": [{"headings_0": {"content": "30 th June 2019 are prepared, in all material respects, in accordance with section 51 of the", "page": 4, "level": 2}}, {"headings_1": {"content": "I have audited the accompanying financial statements of Ministry of Works and Transport which comprise the statement of Financial Position as at 30 th June 2019, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together", "page": 4, "level": 4}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Public Finance Management, 2015 and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "30 th June 2019 are prepared, in all material respects, in accordance with section 51 of the", "page": 4, "level": 2}}, {"headings_1": {"content": "I have audited the accompanying financial statements of Ministry of Works and Transport which comprise the statement of Financial Position as at 30 th June 2019, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together", "page": 4, "level": 4}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "30 th June 2019 are prepared, in all material respects, in accordance with section 51 of the", "page": 4, "level": 2}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "(ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "metadata": {"headings": [{"headings_0": {"content": "Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "page": 4, "level": 4}}, {"headings_1": {"content": "Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme", "page": 4, "level": 4}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "page": 4, "level": 4}}, {"headings_1": {"content": "Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme", "page": 4, "level": 4}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 5}}, {"headings_1": {"content": "Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "page": 4, "level": 4}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were", "metadata": {"headings": [{"headings_0": {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "addressed in the context of my audit of the financial statements as a whole, and forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below to be key audit matters communicated in my report. \n1.0", "metadata": {"headings": [{"headings_0": {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 5}}, [{"headings_0": {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 5}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Implementation of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were", "page": 4, "level": 4}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "The Public Finance Management Act 2015, Section 13 (1) and (2) requires preparation", "metadata": {"headings": [{"headings_0": {"content": "The Public Finance Management Act 2015, Section 13 (1) and (2) requires preparation", "page": 4, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "of a National Budget in consultation with stakeholders. Section 13 (6) requires that the annual budget is consistent with the National Development Plan. In addition, Section 45 of the Public Finance and Management Act, 2015, requires the Accounting Officer to", "metadata": {"headings": [{"headings_0": {"content": "of a National Budget in consultation with stakeholders. Section 13 (6) requires that the annual budget is consistent with the National Development Plan. In addition, Section 45 of the Public Finance and Management Act, 2015, requires the Accounting Officer to", "page": 4, "level": 4}}, {"headings_1": {"content": "The Public Finance Management Act 2015, Section 13 (1) and (2) requires preparation", "page": 4, "level": 2}}], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "control the regularity and proper use of the money appropriated to the vote. \nFurther, Section 21(1) of the Public Finance Management Act entrusts the Accounting Officers with the responsibility of planning and managing the entity activities as indicated in the policy statement of the votes based on the annual cash flow plan issued by the Secretary to Treasury during budget execution. Budget estimates are based on outputs to be achieved for the financial year and during implementation, \neffort should be made to achieve the agreed objectives or targets of the entity within the availed resources.", "metadata": {"headings": [{"headings_0": {"content": "of a National Budget in consultation with stakeholders. Section 13 (6) requires that the annual budget is consistent with the National Development Plan. In addition, Section 45 of the Public Finance and Management Act, 2015, requires the Accounting Officer to", "page": 4, "level": 4}}, {"headings_1": {"content": "The Public Finance Management Act 2015, Section 13 (1) and (2) requires preparation", "page": 4, "level": 2}}, [{"headings_0": {"content": "of a National Budget in consultation with stakeholders. Section 13 (6) requires that the annual budget is consistent with the National Development Plan. In addition, Section 45 of the Public Finance and Management Act, 2015, requires the Accounting Officer to", "page": 4, "level": 4}}, {"headings_1": {"content": "The Public Finance Management Act 2015, Section 13 (1) and (2) requires preparation", "page": 4, "level": 2}}], [{"headings_0": {"content": "of a National Budget in consultation with stakeholders. Section 13 (6) requires that the annual budget is consistent with the National Development Plan. In addition, Section 45 of the Public Finance and Management Act, 2015, requires the Accounting Officer to", "page": 4, "level": 4}}, {"headings_1": {"content": "The Public Finance Management Act 2015, Section 13 (1) and (2) requires preparation", "page": 4, "level": 2}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "The mandate of the Ministry is to plan, develop and maintain an economic, efficient and", "metadata": {"headings": [{"headings_0": {"content": "The mandate of the Ministry is to plan, develop and maintain an economic, efficient and", "page": 5, "level": 2}}, {"headings_1": {"content": "of a National Budget in consultation with stakeholders. Section 13 (6) requires that the annual budget is consistent with the National Development Plan. In addition, Section 45 of the Public Finance and Management Act, 2015, requires the Accounting Officer to", "page": 4, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "effective transport infrastructure and service; manage public works and develop and", "metadata": {"headings": [{"headings_0": {"content": "The mandate of the Ministry is to plan, develop and maintain an economic, efficient and", "page": 5, "level": 2}}, {"headings_1": {"content": "of a National Budget in consultation with stakeholders. Section 13 (6) requires that the annual budget is consistent with the National Development Plan. In addition, Section 45 of the Public Finance and Management Act, 2015, requires the Accounting Officer to", "page": 4, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "enforce standards in the construction industry. The Ministry provides policy and strategic guidance to Government parastatal bodies under its supervision, namely; Uganda National Roads Authority (UNRA), Civil Aviation Authority (CAA), Uganda Road", "metadata": {"headings": [{"headings_0": {"content": "enforce standards in the construction industry. The Ministry provides policy and strategic guidance to Government parastatal bodies under its supervision, namely; Uganda National Roads Authority (UNRA), Civil Aviation Authority (CAA), Uganda Road", "page": 5, "level": 4}}, {"headings_1": {"content": "The mandate of the Ministry is to plan, develop and maintain an economic, efficient and", "page": 5, "level": 2}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Fund (URF) and Uganda Railways Corporation (URC).", "metadata": {"headings": [{"headings_0": {"content": "enforce standards in the construction industry. The Ministry provides policy and strategic guidance to Government parastatal bodies under its supervision, namely; Uganda National Roads Authority (UNRA), Civil Aviation Authority (CAA), Uganda Road", "page": 5, "level": 4}}, {"headings_1": {"content": "The mandate of the Ministry is to plan, develop and maintain an economic, efficient and", "page": 5, "level": 2}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "During the audit, a detailed review of the performance of the Ministry\u2019s approved", "metadata": {"headings": [{"headings_0": {"content": "During the audit, a detailed review of the performance of the Ministry\u2019s approved", "page": 5, "level": 2}}, {"headings_1": {"content": "enforce standards in the construction industry. The Ministry provides policy and strategic guidance to Government parastatal bodies under its supervision, namely; Uganda National Roads Authority (UNRA), Civil Aviation Authority (CAA), Uganda Road", "page": 5, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "budget for the financial year 2018/19 was undertaken with the objective of assessing the extent of delivery of planned outputs. The following matters were observed:", "metadata": {"headings": [{"headings_0": {"content": "During the audit, a detailed review of the performance of the Ministry\u2019s approved", "page": 5, "level": 2}}, {"headings_1": {"content": "enforce standards in the construction industry. The Ministry provides policy and strategic guidance to Government parastatal bodies under its supervision, namely; Uganda National Roads Authority (UNRA), Civil Aviation Authority (CAA), Uganda Road", "page": 5, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "1.1 Revenue performance", "metadata": {"headings": [{"headings_0": {"content": "1.1 Revenue performance", "page": 5, "level": 5}}, {"headings_1": {"content": "During the audit, a detailed review of the performance of the Ministry\u2019s approved", "page": 5, "level": 2}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "The Ministry\u2019s approved budget for the year amounted to UGX.881.billion expected to", "metadata": {"headings": [{"headings_0": {"content": "1.1 Revenue performance", "page": 5, "level": 5}}, {"headings_1": {"content": "During the audit, a detailed review of the performance of the Ministry\u2019s approved", "page": 5, "level": 2}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "be received from GoU (UGX.455.6bn) and external financing (UGX.425.4 bn) as", "metadata": {"headings": [{"headings_0": {"content": "be received from GoU (UGX.455.6bn) and external financing (UGX.425.4 bn) as", "page": 5, "level": 2}}, {"headings_1": {"content": "1.1 Revenue performance", "page": 5, "level": 5}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "indicated table below.", "metadata": {"headings": [{"headings_0": {"content": "be received from GoU (UGX.455.6bn) and external financing (UGX.425.4 bn) as", "page": 5, "level": 2}}, {"headings_1": {"content": "1.1 Revenue performance", "page": 5, "level": 5}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["1", "Budgeted Revenue", "455.6", "425.4", "**881**"], ["2", "Receipts", "718.3", "344.8", "**1,063.1**"], ["", "Revenue Performance", "157.7%", "81%", "**124.9%**"]], "metadata": {"headings": [{"headings_0": {"content": "be received from GoU (UGX.455.6bn) and external financing (UGX.425.4 bn) as", "page": 5, "level": 2}}, {"headings_1": {"content": "1.1 Revenue performance", "page": 5, "level": 5}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "columns": ["No", "Item", "GOU (UGX Bn)", "Donor (UGX Bn)", "Total (UGX Bn)"], "type": "table"}}, {"content": "Of the projected funding, the ministry realized UGX.718.3 bn from GOU and UGX.344.8 bn in respect of external financing representing 157% and 81% respectively. The funds", "metadata": {"headings": [{"headings_0": {"content": "Of the projected funding, the ministry realized UGX.718.3 bn from GOU and UGX.344.8 bn in respect of external financing representing 157% and 81% respectively. The funds", "page": 5, "level": 4}}, {"headings_1": {"content": "be received from GoU (UGX.455.6bn) and external financing (UGX.425.4 bn) as", "page": 5, "level": 2}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "received from external financing were transferred by the Ministry to the respective projects, such as upgrading and expansion of Entebbe International Airport under CAA. \n1.2  \nImplementation of planned activities", "metadata": {"headings": [{"headings_0": {"content": "Of the projected funding, the ministry realized UGX.718.3 bn from GOU and UGX.344.8 bn in respect of external financing representing 157% and 81% respectively. The funds", "page": 5, "level": 4}}, {"headings_1": {"content": "be received from GoU (UGX.455.6bn) and external financing (UGX.425.4 bn) as", "page": 5, "level": 2}}, [{"headings_0": {"content": "Of the projected funding, the ministry realized UGX.718.3 bn from GOU and UGX.344.8 bn in respect of external financing representing 157% and 81% respectively. The funds", "page": 5, "level": 4}}, {"headings_1": {"content": "be received from GoU (UGX.455.6bn) and external financing (UGX.425.4 bn) as", "page": 5, "level": 2}}]], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "A review of the implementation of activities revealed that the Ministry planned to", "metadata": {"headings": [{"headings_0": {"content": "A review of the implementation of activities revealed that the Ministry planned to", "page": 5, "level": 2}}, {"headings_1": {"content": "Of the projected funding, the ministry realized UGX.718.3 bn from GOU and UGX.344.8 bn in respect of external financing representing 157% and 81% respectively. The funds", "page": 5, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "implement a total of 30 outputs during the year. Of these, the audit team sampled 18 outputs representing 60% of the planned outputs for review. The review established that only 1 output representing 5.56% was fully achieved, 16 outputs (88.88%) were partially achieved, while 1 output (5.56%) was not achieved or implemented at all. Details are in Appendix I.", "metadata": {"headings": [{"headings_0": {"content": "A review of the implementation of activities revealed that the Ministry planned to", "page": 5, "level": 2}}, {"headings_1": {"content": "Of the projected funding, the ministry realized UGX.718.3 bn from GOU and UGX.344.8 bn in respect of external financing representing 157% and 81% respectively. The funds", "page": 5, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "The overall performance of the Ministry in terms of delivery of the expected outputs is", "metadata": {"headings": [{"headings_0": {"content": "The overall performance of the Ministry in terms of delivery of the expected outputs is", "page": 5, "level": 2}}, {"headings_1": {"content": "A review of the implementation of activities revealed that the Ministry planned to", "page": 5, "level": 2}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "attributed to the following factors:", "metadata": {"headings": [{"headings_0": {"content": "The overall performance of the Ministry in terms of delivery of the expected outputs is", "page": 5, "level": 2}}, {"headings_1": {"content": "A review of the implementation of activities revealed that the Ministry planned to", "page": 5, "level": 2}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["**1.3**", "**Planning and Budgeting**  The MoWT performance indicators and targets in the MPS vary from those in NDPII.  For a number of indicators, the targets are much lower or higher than the NDPII targets. For instance, the NDPII target for the local motor- vehicle inspection scheme was 600,000 vehicles but 50,000 vehicles were captured in  instrument. Furthermore, a number of  that were prioritized in the NDPII by the Ministry have not been budgeted for. the budget interventions lack of standardization of indicator setting makes it difficult for the Ministry to relate the expenditure activities to outputs/outcome indicators in the various performance reports. The", "advised  the Accounting Officer to annually prioritize and budget for all those priority interventions proposed  the National Development Plan. in I"]], "metadata": {"headings": [{"headings_0": {"content": "The overall performance of the Ministry in terms of delivery of the expected outputs is", "page": 5, "level": 2}}, {"headings_1": {"content": "A review of the implementation of activities revealed that the Ministry planned to", "page": 5, "level": 2}}], "page": 5, "document_name": "MWTS Report of Auditor General 2019", "columns": ["", "Observation", "Recommendation"], "type": "table"}}, {"content": "The Accounting Officer explained that the Ministry is engaging MoFPED in liaison with OPM so that the sector targets are in agreement with the National indicators. In addition, the Ministry has engaged MoFPED to increase its budget ceilings to accommodate the prioritized institutional interventions as outlined in NDP11. Therefore the implementation of these interventions remains unfunded.", "metadata": {"headings": [{"headings_0": {"content": "The overall performance of the Ministry in terms of delivery of the expected outputs is", "page": 5, "level": 2}}, {"headings_1": {"content": "A review of the implementation of activities revealed that the Ministry planned to", "page": 5, "level": 2}}], "page": 6, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "1.4 Diversion of Funds", "metadata": {"headings": [{"headings_0": {"content": "1.4 Diversion of Funds", "page": 6, "level": 6}}, {"headings_1": {"content": "The overall performance of the Ministry in terms of delivery of the expected outputs is", "page": 5, "level": 2}}], "page": 6, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "There were instances of diversion of funds to other outputs I  \nadvised the with no relation to the output in question. This impacted on Accounting Officer to the financing of the planned activities resulting in some develop a more activities not being implemented. A total of UGX realistic budget to 1,050,532,082 was found to have been diverted by the avoid  \nsignificant Ministry towards unrelated activities.  \ndeviations from the annually  \nplanned Mischarge/diversion of funds impacts on the activities. implementation of planned activities.  \nWhere variations are inevitable,  \nThe Accounting Officer attributed this practice to budget reallocations should be constraints imposed by the MTEF limits issued by MOFPED sought in accordance and the priority demands the Accounting Officer had to with the established meet even in instances where resources are not procedures. forthcoming. As a result, Management was constrained to  \nfully adhere to the approved budget guidelines, resulting in  \nthe apparent diversion.  \n1.5 Inherent lags or delays in the procurement system I advised the and cost variations  \nAccounting Officer to I also noted that delays in procurement affected the timely ensure  \nthat delivery of outputs. A case in point was the procurement of procurements  \nare station wagon for the East African Civil Aviation Academy undertaken within the Soroti that should have been purchased in 2017/18 but the timelines prescribed in procurement was finalized in 2018/19. Similarly, the the  \nprocurement procurement for the construction of the Uganda regulations. This will Computerized Driving Permit premises which started in require  \nthe August 2018 was completed in August 2019. This further establishment of a delayed the implementation of the project.  \nmechanism to routinely monitor the Delayed procurements negatively impact on the time taken throughout implementation of planned activities. \n1.6", "metadata": {"headings": [{"headings_0": {"content": "1.4 Diversion of Funds", "page": 6, "level": 6}}, {"headings_1": {"content": "The overall performance of the Ministry in terms of delivery of the expected outputs is", "page": 5, "level": 2}}, [{"headings_0": {"content": "1.4 Diversion of Funds", "page": 6, "level": 6}}, {"headings_1": {"content": "The overall performance of the Ministry in terms of delivery of the expected outputs is", "page": 5, "level": 2}}]], "page": 6, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Monitoring and evaluation of implemented", "metadata": {"headings": [{"headings_0": {"content": "Monitoring and evaluation of implemented", "page": 6, "level": 6}}, {"headings_1": {"content": "1.4 Diversion of Funds", "page": 6, "level": 6}}], "page": 6, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "all the procurement processes.", "metadata": {"headings": [{"headings_0": {"content": "Monitoring and evaluation of implemented", "page": 6, "level": 6}}, {"headings_1": {"content": "1.4 Diversion of Funds", "page": 6, "level": 6}}], "page": 6, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "activities I advised the It was noted that although the Ministry had developed the Accounting Officer to Monitoring and Evaluation Policy there were no work plans ensure that monitoring developed to enable implementation of the policy. The activities  \nare indicators used to assess the different outputs under the streamlined by having Directorates of Transport Services and Infrastructure; annual work plans with Construction Standards and Quality Assurance and Policy, clear indicators and Planning and Capacity Building varied from output to targets.  \noutput. I also noted that the different Directorates had a I also advised the budget amount allocated for monitoring activities as Accounting officer that detailed in Table 2 below, but the funds were not applied to monitoring  \nreports monitoring activities;  \nshould be prepared Directorate Approved Release Spent and properly filed as a Budget (UGX. (UGX. basis for proper (UGX. billions) billions) accountability.", "metadata": {"headings": [{"headings_0": {"content": "Monitoring and evaluation of implemented", "page": 6, "level": 6}}, {"headings_1": {"content": "1.4 Diversion of Funds", "page": 6, "level": 6}}], "page": 6, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "billions)", "metadata": {"headings": [{"headings_0": {"content": "billions)", "page": 6, "level": 11}}, {"headings_1": {"content": "Monitoring and evaluation of implemented", "page": 6, "level": 6}}], "page": 6, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Transport Services and 0.45 0.44 0.44 Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "billions)", "page": 6, "level": 11}}, {"headings_1": {"content": "Monitoring and evaluation of implemented", "page": 6, "level": 6}}], "page": 6, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "Construction Standards and Quality Assurance", "10.76", "8.85", "8.85", ""], [null, "Policy, Capacity Building Planning and", "2.29", "2.17", "2.17", null], [null, "**Totals**", "**13.5**", "**11.46**", "**11.46**", null], [null, "implementation of funds were mainly spent on allowances, workshops, and seminars; welfare and entertainment and consultancy services among others. In instances where monitoring activities were carried out,  the recommendations from these monitoring activities was not followed up. The Accounting Officer acknowledged the gaps in the Monitoring and Evaluation (M&E) function. He indicated that in order to strengthen the M&E capacity, the Ministry has created an M&E Division under the new structure, and recruitment of staff is on-going. The new M&E Division is expected to be fully operational during FY 2019/20 and will address the currents gaps in M&E. These", null, null, null, null], ["**Performance Reporting**  There is a lack of standardized indicators for the assessment of performance by the Ministry and as a result, the indicators are stated and described differently in the various reports and planning documents. **1.7**  advised all used I  the Accounting Officer to standardize  the indicators  in performance reporting to  avoid inconsistencies  in performance reporting.", null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "billions)", "page": 6, "level": 11}}, {"headings_1": {"content": "Monitoring and evaluation of implemented", "page": 6, "level": 6}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 7, "level": 5}}, {"headings_1": {"content": "billions)", "page": 6, "level": 11}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters presented in", "metadata": {"headings": [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matters presented in", "page": 7, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 7, "level": 5}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the financial statements that, in my judgment, are of such importance and fundamental to users\u2019 understanding of the financial statements: \n2.0 Outstanding domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matters presented in", "page": 7, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 7, "level": 5}}, [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matters presented in", "page": 7, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 7, "level": 5}}]], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not", "metadata": {"headings": [{"headings_0": {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not", "page": 7, "level": 2}}, {"headings_1": {"content": "Without qualifying my opinion, I draw attention to the following matters presented in", "page": 7, "level": 2}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "take any credit from any local company or body unless it has no unpaid domestic arrears from a debt in the previous financial year, and it has the capacity to pay the", "metadata": {"headings": [{"headings_0": {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not", "page": 7, "level": 2}}, {"headings_1": {"content": "Without qualifying my opinion, I draw attention to the following matters presented in", "page": 7, "level": 2}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "expenditure from the approved estimates as appropriated by Parliament for that financial year. Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year. Towards the close of each financial year, the Head of Finance and Accounts function will take steps to obtain bills", "metadata": {"headings": [{"headings_0": {"content": "expenditure from the approved estimates as appropriated by Parliament for that financial year. Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year. Towards the close of each financial year, the Head of Finance and Accounts function will take steps to obtain bills", "page": 7, "level": 4}}, {"headings_1": {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not", "page": 7, "level": 2}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "from any persons to whom money may be due, and submit payment vouchers for them to the appropriate Accounting Officer for payment\u201d.", "metadata": {"headings": [{"headings_0": {"content": "expenditure from the approved estimates as appropriated by Parliament for that financial year. Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year. Towards the close of each financial year, the Head of Finance and Accounts function will take steps to obtain bills", "page": 7, "level": 4}}, {"headings_1": {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not", "page": 7, "level": 2}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "A trend analysis of the domestic arrears showed a movement of arrears from UGX. 68,791,650,844 in the previous year to UGX.27,450,457,680 in the year under review, a decrease of 60.1%. The arrears remained unsettled at the close of the year. The table", "metadata": {"headings": [{"headings_0": {"content": "A trend analysis of the domestic arrears showed a movement of arrears from UGX. 68,791,650,844 in the previous year to UGX.27,450,457,680 in the year under review, a decrease of 60.1%. The arrears remained unsettled at the close of the year. The table", "page": 7, "level": 4}}, {"headings_1": {"content": "expenditure from the approved estimates as appropriated by Parliament for that financial year. Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year. Towards the close of each financial year, the Head of Finance and Accounts function will take steps to obtain bills", "page": 7, "level": 4}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "below shows the trend analysis of the domestic arrears for the past three years:", "metadata": {"headings": [{"headings_0": {"content": "A trend analysis of the domestic arrears showed a movement of arrears from UGX. 68,791,650,844 in the previous year to UGX.27,450,457,680 in the year under review, a decrease of 60.1%. The arrears remained unsettled at the close of the year. The table", "page": 7, "level": 4}}, {"headings_1": {"content": "expenditure from the approved estimates as appropriated by Parliament for that financial year. Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year. Towards the close of each financial year, the Head of Finance and Accounts function will take steps to obtain bills", "page": 7, "level": 4}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["**1**", "30 th June 2017", "63,806,298,032", ""], ["**2**", "30 th June 2018", "68,791,650,844", "7.8%"], ["**3**", "30 th June 2019", "27,450,457,680", "-60.1%"]], "metadata": {"headings": [{"headings_0": {"content": "A trend analysis of the domestic arrears showed a movement of arrears from UGX. 68,791,650,844 in the previous year to UGX.27,450,457,680 in the year under review, a decrease of 60.1%. The arrears remained unsettled at the close of the year. The table", "page": 7, "level": 4}}, {"headings_1": {"content": "expenditure from the approved estimates as appropriated by Parliament for that financial year. Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year. Towards the close of each financial year, the Head of Finance and Accounts function will take steps to obtain bills", "page": 7, "level": 4}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "columns": ["No", "Year End", "Amount (UGX)", "% increase/decrease"], "type": "table"}}, {"content": "I noted that the major component of the arrears outstanding related to pension for", "metadata": {"headings": [{"headings_0": {"content": "I noted that the major component of the arrears outstanding related to pension for", "page": 7, "level": 2}}, {"headings_1": {"content": "A trend analysis of the domestic arrears showed a movement of arrears from UGX. 68,791,650,844 in the previous year to UGX.27,450,457,680 in the year under review, a decrease of 60.1%. The arrears remained unsettled at the close of the year. The table", "page": 7, "level": 4}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "former employees of the Uganda Railways Corporation (URC). In the financial year", "metadata": {"headings": [{"headings_0": {"content": "I noted that the major component of the arrears outstanding related to pension for", "page": 7, "level": 2}}, {"headings_1": {"content": "A trend analysis of the domestic arrears showed a movement of arrears from UGX. 68,791,650,844 in the previous year to UGX.27,450,457,680 in the year under review, a decrease of 60.1%. The arrears remained unsettled at the close of the year. The table", "page": 7, "level": 4}}], "page": 7, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "2017/18, the Ministry took over the payment of salary arrears for 1,200 Uganda Railways Corporation pensioners and these pension amounts were to be budgeted", "metadata": {"headings": [{"headings_0": {"content": "2017/18, the Ministry took over the payment of salary arrears for 1,200 Uganda Railways Corporation pensioners and these pension amounts were to be budgeted", "page": 8, "level": 4}}, {"headings_1": {"content": "I noted that the major component of the arrears outstanding related to pension for", "page": 7, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "under the Ministry. \nAt the close of the financial year 2018/19, the Ministry received a court order to pay", "metadata": {"headings": [{"headings_0": {"content": "2017/18, the Ministry took over the payment of salary arrears for 1,200 Uganda Railways Corporation pensioners and these pension amounts were to be budgeted", "page": 8, "level": 4}}, {"headings_1": {"content": "I noted that the major component of the arrears outstanding related to pension for", "page": 7, "level": 2}}, [{"headings_0": {"content": "2017/18, the Ministry took over the payment of salary arrears for 1,200 Uganda Railways Corporation pensioners and these pension amounts were to be budgeted", "page": 8, "level": 4}}, {"headings_1": {"content": "I noted that the major component of the arrears outstanding related to pension for", "page": 7, "level": 2}}]], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "URC pensioners arrears amounting to UGX. 14.42 billion. These had not been budgeted", "metadata": {"headings": [{"headings_0": {"content": "URC pensioners arrears amounting to UGX. 14.42 billion. These had not been budgeted", "page": 8, "level": 2}}, {"headings_1": {"content": "2017/18, the Ministry took over the payment of salary arrears for 1,200 Uganda Railways Corporation pensioners and these pension amounts were to be budgeted", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "for and have been accrued in the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "URC pensioners arrears amounting to UGX. 14.42 billion. These had not been budgeted", "page": 8, "level": 2}}, {"headings_1": {"content": "2017/18, the Ministry took over the payment of salary arrears for 1,200 Uganda Railways Corporation pensioners and these pension amounts were to be budgeted", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Accrued domestic arrears negatively impact on budget performance in the subsequent", "metadata": {"headings": [{"headings_0": {"content": "Accrued domestic arrears negatively impact on budget performance in the subsequent", "page": 8, "level": 2}}, {"headings_1": {"content": "URC pensioners arrears amounting to UGX. 14.42 billion. These had not been budgeted", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "year as outputs anticipated in the appropriated budget cannot be attained due to", "metadata": {"headings": [{"headings_0": {"content": "Accrued domestic arrears negatively impact on budget performance in the subsequent", "page": 8, "level": 2}}, {"headings_1": {"content": "URC pensioners arrears amounting to UGX. 14.42 billion. These had not been budgeted", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "settlement of the arrears. They also present a risk of litigation for non-payment. In", "metadata": {"headings": [{"headings_0": {"content": "settlement of the arrears. They also present a risk of litigation for non-payment. In", "page": 8, "level": 2}}, {"headings_1": {"content": "Accrued domestic arrears negatively impact on budget performance in the subsequent", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "addition, delayed payment of retired staff denies them the right to their social benefits and deprives them of a good social life after retirement.", "metadata": {"headings": [{"headings_0": {"content": "settlement of the arrears. They also present a risk of litigation for non-payment. In", "page": 8, "level": 2}}, {"headings_1": {"content": "Accrued domestic arrears negatively impact on budget performance in the subsequent", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "The Accounting Officer explained that a request to the Ministry of Finance, Planning and Economic Development (MOFPED) to release funds amounting to UGX 14.42 bn to", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that a request to the Ministry of Finance, Planning and Economic Development (MOFPED) to release funds amounting to UGX 14.42 bn to", "page": 8, "level": 4}}, {"headings_1": {"content": "settlement of the arrears. They also present a risk of litigation for non-payment. In", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "pay URC Pension arrears had been made.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that a request to the Ministry of Finance, Planning and Economic Development (MOFPED) to release funds amounting to UGX 14.42 bn to", "page": 8, "level": 4}}, {"headings_1": {"content": "settlement of the arrears. They also present a risk of litigation for non-payment. In", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that sufficient budget provisions are made to", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that sufficient budget provisions are made to", "page": 8, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that a request to the Ministry of Finance, Planning and Economic Development (MOFPED) to release funds amounting to UGX 14.42 bn to", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "enable settlement of the outstanding arrears.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that sufficient budget provisions are made to", "page": 8, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that a request to the Ministry of Finance, Planning and Economic Development (MOFPED) to release funds amounting to UGX 14.42 bn to", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 8, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that sufficient budget provisions are made to", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 8, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that sufficient budget provisions are made to", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The", "metadata": {"headings": [{"headings_0": {"content": "comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The", "page": 8, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 8, "level": 5}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a", "metadata": {"headings": [{"headings_0": {"content": "comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The", "page": 8, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 8, "level": 5}}, [{"headings_0": {"content": "comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The", "page": 8, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 8, "level": 5}}]], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "material misstatement of this other information; I am required to report that fact. I have", "metadata": {"headings": [{"headings_0": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 8, "level": 2}}, {"headings_1": {"content": "comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "nothing to report in this regard. \nManagement Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 8, "level": 2}}, {"headings_1": {"content": "comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The", "page": 8, "level": 4}}, [{"headings_0": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 8, "level": 2}}, {"headings_1": {"content": "comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The", "page": 8, "level": 4}}]], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "metadata": {"headings": [{"headings_0": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 8, "level": 2}}, {"headings_1": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry of Works and Transport.", "metadata": {"headings": [{"headings_0": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry of Works and Transport.", "page": 8, "level": 4}}, {"headings_1": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 8, "level": 4}}, {"headings_1": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry of Works and Transport.", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 8, "level": 4}}, {"headings_1": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry of Works and Transport.", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 8, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Ministry\u2019s financial reporting process. \nAuditor\u2019s Responsibilities for the Audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 8, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 8, "level": 4}}, [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 8, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 8, "level": 4}}], [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 8, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 8, "level": 4}}]], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a", "page": 8, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "whole are free from material misstatement, whether due to fraud or error and to issue an", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a", "page": 8, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance", "metadata": {"headings": [{"headings_0": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 9, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a", "page": 8, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a", "metadata": {"headings": [{"headings_0": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 9, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a", "page": 8, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "material misstatement when it exists. Misstatements can arise from fraud or error and are", "metadata": {"headings": [{"headings_0": {"content": "material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 9, "level": 2}}, {"headings_1": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 9, "level": 2}}, {"headings_1": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 9, "level": 2}}, {"headings_1": {"content": "material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "professional skepticism throughout the audit. I also:-", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 9, "level": 2}}, {"headings_1": {"content": "material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 9, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 9, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 9, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 9, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 9, "level": 2}}, {"headings_1": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "procedures that are appropriate in the circumstances, but not for the purpose of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 9, "level": 2}}, {"headings_1": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "metadata": {"headings": [{"headings_0": {"content": "expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 9, "level": 4}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "accounting estimates and related disclosures made by the management.", "metadata": {"headings": [{"headings_0": {"content": "expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 9, "level": 4}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 9, "level": 2}}, {"headings_1": {"content": "expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 9, "level": 4}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "accounting and, based on the audit evidence obtained, whether a material uncertainty", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 9, "level": 2}}, {"headings_1": {"content": "expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 9, "level": 4}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "exists related to events or conditions that may cast significant doubt on the Ministry\u2019s", "metadata": {"headings": [{"headings_0": {"content": "exists related to events or conditions that may cast significant doubt on the Ministry\u2019s", "page": 9, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial", "metadata": {"headings": [{"headings_0": {"content": "exists related to events or conditions that may cast significant doubt on the Ministry\u2019s", "page": 9, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "metadata": {"headings": [{"headings_0": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 9, "level": 2}}, {"headings_1": {"content": "exists related to events or conditions that may cast significant doubt on the Ministry\u2019s", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "are based on the audit evidence obtained up to the date of my auditor\u2019s report. However,", "metadata": {"headings": [{"headings_0": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 9, "level": 2}}, {"headings_1": {"content": "exists related to events or conditions that may cast significant doubt on the Ministry\u2019s", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "future events or conditions may cause the Ministry to cease to continue as a going", "metadata": {"headings": [{"headings_0": {"content": "future events or conditions may cause the Ministry to cease to continue as a going", "page": 9, "level": 2}}, {"headings_1": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "concern.", "metadata": {"headings": [{"headings_0": {"content": "future events or conditions may cause the Ministry to cease to continue as a going", "page": 9, "level": 2}}, {"headings_1": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "\uf0b7 Evaluate the overall presentation, structure, and content of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure, and content of the financial statements,", "page": 9, "level": 2}}, {"headings_1": {"content": "future events or conditions may cause the Ministry to cease to continue as a going", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "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": "\uf0b7 Evaluate the overall presentation, structure, and content of the financial statements,", "page": 9, "level": 2}}, {"headings_1": {"content": "future events or conditions may cause the Ministry to cease to continue as a going", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "metadata": {"headings": [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "page": 9, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure, and content of the financial statements,", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "and timing of the audit and significant audit findings, including any significant deficiencies in", "metadata": {"headings": [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "page": 9, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure, and content of the financial statements,", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "internal control that I identify during my audit.", "metadata": {"headings": [{"headings_0": {"content": "internal control that I identify during my audit.", "page": 9, "level": 2}}, {"headings_1": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 9, "level": 2}}, {"headings_1": {"content": "internal control that I identify during my audit.", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 9, "level": 2}}, {"headings_1": {"content": "internal control that I identify during my audit.", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 9, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 9, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "circumstances, I determine that a matter should not be communicated in my report because", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 9, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 9, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 9, "level": 5}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my \nopinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 9, "level": 5}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 9, "level": 2}}, [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 9, "level": 5}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 9, "level": 2}}]], "page": 9, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 5}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 10, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 5}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "are as follows;", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 10, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 5}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "3.0 Engineering Audit of a Selected Sample of Road and Bridge Projects implemented by the Ministry of Works and Transport during the Financial Year 2018/19", "metadata": {"headings": [{"headings_0": {"content": "3.0 Engineering Audit of a Selected Sample of Road and Bridge Projects implemented by the Ministry of Works and Transport during the Financial Year 2018/19", "page": 10, "level": 5}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "During the financial year 2018/19, the Ministry of Works and Transport (MoWT) implemented 155 public works projects whose contracts amounted to", "metadata": {"headings": [{"headings_0": {"content": "3.0 Engineering Audit of a Selected Sample of Road and Bridge Projects implemented by the Ministry of Works and Transport during the Financial Year 2018/19", "page": 10, "level": 5}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "UGX.1,652,739,749,464. The OAG undertook technical audits on a sample of fourteen (14) projects worth UGX 27,195,600,966 representing 1.64% of the total value of the", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,652,739,749,464. The OAG undertook technical audits on a sample of fourteen (14) projects worth UGX 27,195,600,966 representing 1.64% of the total value of the", "page": 10, "level": 4}}, {"headings_1": {"content": "3.0 Engineering Audit of a Selected Sample of Road and Bridge Projects implemented by the Ministry of Works and Transport during the Financial Year 2018/19", "page": 10, "level": 5}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,652,739,749,464. The OAG undertook technical audits on a sample of fourteen (14) projects worth UGX 27,195,600,966 representing 1.64% of the total value of the", "page": 10, "level": 4}}, {"headings_1": {"content": "3.0 Engineering Audit of a Selected Sample of Road and Bridge Projects implemented by the Ministry of Works and Transport during the Financial Year 2018/19", "page": 10, "level": 5}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "The projects consisted of eleven road construction/rehabilitation projects, of which six", "metadata": {"headings": [{"headings_0": {"content": "The projects consisted of eleven road construction/rehabilitation projects, of which six", "page": 10, "level": 2}}, {"headings_1": {"content": "UGX.1,652,739,749,464. The OAG undertook technical audits on a sample of fourteen (14) projects worth UGX 27,195,600,966 representing 1.64% of the total value of the", "page": 10, "level": 4}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "were under the road interconnectivity program, one from the urban roads sealing", "metadata": {"headings": [{"headings_0": {"content": "The projects consisted of eleven road construction/rehabilitation projects, of which six", "page": 10, "level": 2}}, {"headings_1": {"content": "UGX.1,652,739,749,464. The OAG undertook technical audits on a sample of fourteen (14) projects worth UGX 27,195,600,966 representing 1.64% of the total value of the", "page": 10, "level": 4}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "program while four were under the Low Cost Sealing (LCS) program. In addition, three bridge projects of which one is a swamp crossing were assessed. The list of projects", "metadata": {"headings": [{"headings_0": {"content": "program while four were under the Low Cost Sealing (LCS) program. In addition, three bridge projects of which one is a swamp crossing were assessed. The list of projects", "page": 10, "level": 4}}, {"headings_1": {"content": "The projects consisted of eleven road construction/rehabilitation projects, of which six", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "audited is presented below;", "metadata": {"headings": [{"headings_0": {"content": "program while four were under the Low Cost Sealing (LCS) program. In addition, three bridge projects of which one is a swamp crossing were assessed. The list of projects", "page": 10, "level": 4}}, {"headings_1": {"content": "The projects consisted of eleven road construction/rehabilitation projects, of which six", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["1", "Bong Cao-Corner Boroboro Road (7.1km), Awiirao Primary School - Otai Village Banya Parish Road Section (3km) includes Swamp Filling, Abongo Rwot Corner Pajero Road (4.0Km) including Swamp Raising and Barjwinya - Barobogo - Acwao - Ayago Boarder (5.9km); Total length = 20.0km", "M/s Akaaba Enterprises Ltd", "819,802,640"], ["2", "Nfasha - Kigunguzo - Rwabahondame Road (8.0km) and Kitagata - Mushanje Road (3.5km); Total Length = 11.5km", "M/s Destiny Civil Engineering Ltd.", "905,192,042"], ["3", "Bulucheke - Muchomu - Nyende Road (8.4km)", "M/s Gadi (U) Ltd", "1,041,634,380"], ["4", "Kizungu Rise in Nyamwamba division (0.6km), Mariseri road in Nyamwamba division (0.5km), Mumbuzi-Basecamp road (1.5km), Nyamwamba west road (0.5km), Mumbuzi 2 (0.1km), Nyakasanga Upper (1.0km), Mutanywana road in Central division (1.8km), Kidodo road (1.2km) and Land fill road (0.9km) (Total Length =8.1 km)", "M/s Suleigh Engineering Ltd", "757,626,373"], ["5", "Runga - Waaki - Butiaba (19.2km)", "M/s Saed Technical Services Ltd", "1,199,844,060"], ["6", "Akura Health Centre II \u2013 Agoro- Atiriglwo- Okwalo Moko Market Road (6.9km), J B Odwee Road (1.1km) and Okello Field Marshall Road (1.0km); Total length = 9.0km", "M/s Buwekula Mixed Farm Ltd", "385,706,600"]], "metadata": {"headings": [{"headings_0": {"content": "program while four were under the Low Cost Sealing (LCS) program. In addition, three bridge projects of which one is a swamp crossing were assessed. The list of projects", "page": 10, "level": 4}}, {"headings_1": {"content": "The projects consisted of eleven road construction/rehabilitation projects, of which six", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project", "Contractor", "Total Contract Sum"], "type": "table"}}, {"content": [["7", "Low cost sealing of Kisozi - Nawanyago road section A (4.0 Km)", "M/s Rema (U) Ltd", "2,915,000,256"], ["8", "Low cost sealing of Nyaruzigati - Kyapa - Kitabu road section B (5.7 Km)", "M/s Pehan Construction Ltd", "3,652,948,656"], ["9", "Low cost sealing of Kisozi - Nawanyago road section B (4.60 Km)", "M/s Mogen EnterprisesLtd", "2,894,695,524"], ["10", "Low cost sealing of Nyaruzigati - Kyapa - Kitabu road section A (5Km)", "M/S Remmy Technical Services Ltd", "2,597,432,711"], ["11", "Upgrading of Access Road to Busoga College Mwiri 3.1km", "Multiplex", "4,200,000,000"], ["12", "Gem Farm Bridge", "Marvel Contractors & Road Maintenance Ltd", "1,678,055,000"], ["13", "Kisaigi Bridge", "M/s Juco Logistics Ltd", "2,902,578,290"], ["14", "Kabindula Swamp Crossing", "M/s Shattaman Contractors (U) Ltd", "1,245,084,434"], ["**TOTAL**", null, null, "**27,195,600,966**"]], "metadata": {"headings": [{"headings_0": {"content": "program while four were under the Low Cost Sealing (LCS) program. In addition, three bridge projects of which one is a swamp crossing were assessed. The list of projects", "page": 10, "level": 4}}, {"headings_1": {"content": "The projects consisted of eleven road construction/rehabilitation projects, of which six", "page": 10, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project", "Contractor", "Total Contract Sum"], "type": "table"}}, {"content": "Below is a summary of key audit findings. Details including the management responses", "metadata": {"headings": [{"headings_0": {"content": "Below is a summary of key audit findings. Details including the management responses", "page": 11, "level": 2}}, {"headings_1": {"content": "program while four were under the Low Cost Sealing (LCS) program. In addition, three bridge projects of which one is a swamp crossing were assessed. The list of projects", "page": 10, "level": 4}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "and recommendations can be obtained in the detailed technical report which was issued separately and forms an integral part of this report.", "metadata": {"headings": [{"headings_0": {"content": "Below is a summary of key audit findings. Details including the management responses", "page": 11, "level": 2}}, {"headings_1": {"content": "program while four were under the Low Cost Sealing (LCS) program. In addition, three bridge projects of which one is a swamp crossing were assessed. The list of projects", "page": 10, "level": 4}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "3.1.1 Planning and Design (i) Inadequate Feasibility Studies", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Planning and Design (i) Inadequate Feasibility Studies", "page": 11, "level": 5}}, {"headings_1": {"content": "Below is a summary of key audit findings. Details including the management responses", "page": 11, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "It was observed that on the projects of the upgrading of the access road to Busoga", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Planning and Design (i) Inadequate Feasibility Studies", "page": 11, "level": 5}}, {"headings_1": {"content": "Below is a summary of key audit findings. Details including the management responses", "page": 11, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there was a", "metadata": {"headings": [{"headings_0": {"content": "College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there was a", "page": 11, "level": 2}}, {"headings_1": {"content": "3.1.1 Planning and Design (i) Inadequate Feasibility Studies", "page": 11, "level": 5}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "substantial increase in the quantities of some of the items implemented (as shown in the table below) which is indicative of inadequate feasibility studies during the planning and design phase.", "metadata": {"headings": [{"headings_0": {"content": "College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there was a", "page": 11, "level": 2}}, {"headings_1": {"content": "3.1.1 Planning and Design (i) Inadequate Feasibility Studies", "page": 11, "level": 5}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["1", "Rehabilitation/Upgrading of the Access Road(3.1km) to Busoga College Mwiri in Jinja and Paving the Parking Area at Central Materials Laboratory in Kireka Kampala", "Cut to Spoil", "561%"], [null, null, "Imported Subgrade Fill", "163.2%"], [null, null, "Stone Pitching", "31.2%"], ["2", "Rehabilitation of Bulucheke- Muchomo-Nyende Road", "Common excavation or cut to spoil of soft material", "161%"], [null, null, "Rock excavation or cut to spoil in rock", "2,456%"], [null, null, "Fill as instructed by the engineer", "197%"]], "metadata": {"headings": [{"headings_0": {"content": "College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there was a", "page": 11, "level": 2}}, {"headings_1": {"content": "3.1.1 Planning and Design (i) Inadequate Feasibility Studies", "page": 11, "level": 5}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project", "Item", "% Increase"], "type": "table"}}, {"content": "It was further observed that for the construction of Kisaigi Bridge in Kakumiro District,", "metadata": {"headings": [{"headings_0": {"content": "It was further observed that for the construction of Kisaigi Bridge in Kakumiro District,", "page": 11, "level": 2}}, {"headings_1": {"content": "College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there was a", "page": 11, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the design of the project was changed majorly from 15m to 17m span due to the", "metadata": {"headings": [{"headings_0": {"content": "It was further observed that for the construction of Kisaigi Bridge in Kakumiro District,", "page": 11, "level": 2}}, {"headings_1": {"content": "College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there was a", "page": 11, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "widening of the river banks. This implies that feasibility studies were insufficient during the design process. I advised the Accounting Officer to ensure that for future projects", "metadata": {"headings": [{"headings_0": {"content": "widening of the river banks. This implies that feasibility studies were insufficient during the design process. I advised the Accounting Officer to ensure that for future projects", "page": 11, "level": 4}}, {"headings_1": {"content": "It was further observed that for the construction of Kisaigi Bridge in Kakumiro District,", "page": 11, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "and especially for projects in hilly terrain, feasibility studies are properly undertaken so as to avoid a substantial increase in quantities of executed items.", "metadata": {"headings": [{"headings_0": {"content": "widening of the river banks. This implies that feasibility studies were insufficient during the design process. I advised the Accounting Officer to ensure that for future projects", "page": 11, "level": 4}}, {"headings_1": {"content": "It was further observed that for the construction of Kisaigi Bridge in Kakumiro District,", "page": 11, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "(ii) The omission of Essential Work Items", "metadata": {"headings": [{"headings_0": {"content": "(ii) The omission of Essential Work Items", "page": 12, "level": 5}}, {"headings_1": {"content": "widening of the river banks. This implies that feasibility studies were insufficient during the design process. I advised the Accounting Officer to ensure that for future projects", "page": 11, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Essential items such as speed control infrastructure, stone pitching and river training", "metadata": {"headings": [{"headings_0": {"content": "(ii) The omission of Essential Work Items", "page": 12, "level": 5}}, {"headings_1": {"content": "widening of the river banks. This implies that feasibility studies were insufficient during the design process. I advised the Accounting Officer to ensure that for future projects", "page": 11, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "were noted to have been omitted on the low cost sealing projects for Kisozi \u2013 Nawanyago Road Sections A and B while Left Hand Side (LHS) road edge protection, and guard rails were not provided for in the contract for rehabilitation of the Access Road to Busoga College Mwiri. I advised the Accounting Officer to ensure that the omitted work items are executed", "metadata": {"headings": [{"headings_0": {"content": "were noted to have been omitted on the low cost sealing projects for Kisozi \u2013 Nawanyago Road Sections A and B while Left Hand Side (LHS) road edge protection, and guard rails were not provided for in the contract for rehabilitation of the Access Road to Busoga College Mwiri. I advised the Accounting Officer to ensure that the omitted work items are executed", "page": 12, "level": 4}}, {"headings_1": {"content": "(ii) The omission of Essential Work Items", "page": 12, "level": 5}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "and for future projects, detailed planning is undertaken to ensure that all items are catered for in the contract.", "metadata": {"headings": [{"headings_0": {"content": "were noted to have been omitted on the low cost sealing projects for Kisozi \u2013 Nawanyago Road Sections A and B while Left Hand Side (LHS) road edge protection, and guard rails were not provided for in the contract for rehabilitation of the Access Road to Busoga College Mwiri. I advised the Accounting Officer to ensure that the omitted work items are executed", "page": 12, "level": 4}}, {"headings_1": {"content": "(ii) The omission of Essential Work Items", "page": 12, "level": 5}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "(iii) Preparation of BoQ\u2019s for Low Cost Sealing Projects", "metadata": {"headings": [{"headings_0": {"content": "(iii) Preparation of BoQ\u2019s for Low Cost Sealing Projects", "page": 12, "level": 5}}, {"headings_1": {"content": "were noted to have been omitted on the low cost sealing projects for Kisozi \u2013 Nawanyago Road Sections A and B while Left Hand Side (LHS) road edge protection, and guard rails were not provided for in the contract for rehabilitation of the Access Road to Busoga College Mwiri. I advised the Accounting Officer to ensure that the omitted work items are executed", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Review of the BoQs prepared for the low cost sealing projects indicated that a number of items included within the BoQ were not aligned to the specifications with regards to", "metadata": {"headings": [{"headings_0": {"content": "Review of the BoQs prepared for the low cost sealing projects indicated that a number of items included within the BoQ were not aligned to the specifications with regards to", "page": 12, "level": 4}}, {"headings_1": {"content": "(iii) Preparation of BoQ\u2019s for Low Cost Sealing Projects", "page": 12, "level": 5}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the numbering and units of measurement for example; clearing and grubbing, preparation of the roadbed whose units were linear meters instead of cubic meters.", "metadata": {"headings": [{"headings_0": {"content": "Review of the BoQs prepared for the low cost sealing projects indicated that a number of items included within the BoQ were not aligned to the specifications with regards to", "page": 12, "level": 4}}, {"headings_1": {"content": "(iii) Preparation of BoQ\u2019s for Low Cost Sealing Projects", "page": 12, "level": 5}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Further, it was established that a number of items that are specified as non-separately measurable/payable items within the specifications had been included in the BoQs. These included; restoration of borrow pits, Construction of access roads to quarry sites including their maintenance throughout the working period, Preparation of quarry Sites", "metadata": {"headings": [{"headings_0": {"content": "Further, it was established that a number of items that are specified as non-separately measurable/payable items within the specifications had been included in the BoQs. These included; restoration of borrow pits, Construction of access roads to quarry sites including their maintenance throughout the working period, Preparation of quarry Sites", "page": 12, "level": 4}}, {"headings_1": {"content": "Review of the BoQs prepared for the low cost sealing projects indicated that a number of items included within the BoQ were not aligned to the specifications with regards to", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "consisting of clearing vegetation and removing topsoil.  \nThe Accounting Officer explained that the specifications for Low volume roads were", "metadata": {"headings": [{"headings_0": {"content": "Further, it was established that a number of items that are specified as non-separately measurable/payable items within the specifications had been included in the BoQs. These included; restoration of borrow pits, Construction of access roads to quarry sites including their maintenance throughout the working period, Preparation of quarry Sites", "page": 12, "level": 4}}, {"headings_1": {"content": "Review of the BoQs prepared for the low cost sealing projects indicated that a number of items included within the BoQ were not aligned to the specifications with regards to", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "developed and eventually approved in 2018 after the BoQs of these contracts had been prepared. However, all BoQs for new projects shall be aligned with the General", "metadata": {"headings": [{"headings_0": {"content": "developed and eventually approved in 2018 after the BoQs of these contracts had been prepared. However, all BoQs for new projects shall be aligned with the General", "page": 12, "level": 4}}, {"headings_1": {"content": "Further, it was established that a number of items that are specified as non-separately measurable/payable items within the specifications had been included in the BoQs. These included; restoration of borrow pits, Construction of access roads to quarry sites including their maintenance throughout the working period, Preparation of quarry Sites", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Specification for low volume roads.", "metadata": {"headings": [{"headings_0": {"content": "developed and eventually approved in 2018 after the BoQs of these contracts had been prepared. However, all BoQs for new projects shall be aligned with the General", "page": 12, "level": 4}}, {"headings_1": {"content": "Further, it was established that a number of items that are specified as non-separately measurable/payable items within the specifications had been included in the BoQs. These included; restoration of borrow pits, Construction of access roads to quarry sites including their maintenance throughout the working period, Preparation of quarry Sites", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to put in place measures to ensure that BoQs", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to ensure that BoQs", "page": 12, "level": 2}}, {"headings_1": {"content": "developed and eventually approved in 2018 after the BoQs of these contracts had been prepared. However, all BoQs for new projects shall be aligned with the General", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "prepared are aligned to the specifications of the respective work in terms of units of measurements and numbering.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to ensure that BoQs", "page": 12, "level": 2}}, {"headings_1": {"content": "developed and eventually approved in 2018 after the BoQs of these contracts had been prepared. However, all BoQs for new projects shall be aligned with the General", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "3.1.2 Progress of Works", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Progress of Works", "page": 12, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to put in place measures to ensure that BoQs", "page": 12, "level": 2}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Of the fourteen (14) projects assessed, five (5) projects were found to have been", "metadata": {"headings": [{"headings_0": {"content": "Of the fourteen (14) projects assessed, five (5) projects were found to have been", "page": 12, "level": 2}}, {"headings_1": {"content": "3.1.2 Progress of Works", "page": 12, "level": 5}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "completed within the contractual timelines, seven (7) had been delayed; one (1) was still on-going within the extended period but was lagging behind schedule while works for one (1) had been suspended. The Accounting Officer indicated that liquidated damages shall be charged to all contractors who fail to complete the works within the contractual timelines.  \nI advised the Accounting Officer to institute a comprehensive investigation into the causes of delays of completion of works and set up the appropriate remedial measures.", "metadata": {"headings": [{"headings_0": {"content": "Of the fourteen (14) projects assessed, five (5) projects were found to have been", "page": 12, "level": 2}}, {"headings_1": {"content": "3.1.2 Progress of Works", "page": 12, "level": 5}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "3.1.3 Unjustified Extensions of Time", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Unjustified Extensions of Time", "page": 12, "level": 5}}, {"headings_1": {"content": "Of the fourteen (14) projects assessed, five (5) projects were found to have been", "page": 12, "level": 2}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "It was noted that on six (6) of the fourteen projects, extension of times was granted", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Unjustified Extensions of Time", "page": 12, "level": 5}}, {"headings_1": {"content": "Of the fourteen (14) projects assessed, five (5) projects were found to have been", "page": 12, "level": 2}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "to the contractors due to inclement weather. However, it is the opinion of the audit", "metadata": {"headings": [{"headings_0": {"content": "to the contractors due to inclement weather. However, it is the opinion of the audit", "page": 12, "level": 2}}, {"headings_1": {"content": "3.1.3 Unjustified Extensions of Time", "page": 12, "level": 5}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "that the extension of time granted was unjustified because;", "metadata": {"headings": [{"headings_0": {"content": "to the contractors due to inclement weather. However, it is the opinion of the audit", "page": 12, "level": 2}}, {"headings_1": {"content": "3.1.3 Unjustified Extensions of Time", "page": 12, "level": 5}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "(i) The extension of time arising from the heavy rainfall was not computed as per", "metadata": {"headings": [{"headings_0": {"content": "(i) The extension of time arising from the heavy rainfall was not computed as per", "page": 12, "level": 4}}, {"headings_1": {"content": "to the contractors due to inclement weather. However, it is the opinion of the audit", "page": 12, "level": 2}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the procedures set out in section 1229 of the general specifications for road and bridge works and there was no authenticated rainfall data provided by the contractor.", "metadata": {"headings": [{"headings_0": {"content": "(i) The extension of time arising from the heavy rainfall was not computed as per", "page": 12, "level": 4}}, {"headings_1": {"content": "to the contractors due to inclement weather. However, it is the opinion of the audit", "page": 12, "level": 2}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "(ii) There was no evidence of consideration of the performance of the contractor in", "metadata": {"headings": [{"headings_0": {"content": "(ii) There was no evidence of consideration of the performance of the contractor in", "page": 12, "level": 4}}, {"headings_1": {"content": "(i) The extension of time arising from the heavy rainfall was not computed as per", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the assessment of his consideration for the extension of time.", "metadata": {"headings": [{"headings_0": {"content": "(ii) There was no evidence of consideration of the performance of the contractor in", "page": 12, "level": 4}}, {"headings_1": {"content": "(i) The extension of time arising from the heavy rainfall was not computed as per", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "(iii) The computation of extension of time on two of the projects took into", "metadata": {"headings": [{"headings_0": {"content": "(iii) The computation of extension of time on two of the projects took into", "page": 12, "level": 2}}, {"headings_1": {"content": "(ii) There was no evidence of consideration of the performance of the contractor in", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "consideration the same months when the contractor was off site.", "metadata": {"headings": [{"headings_0": {"content": "(iii) The computation of extension of time on two of the projects took into", "page": 12, "level": 2}}, {"headings_1": {"content": "(ii) There was no evidence of consideration of the performance of the contractor in", "page": 12, "level": 4}}], "page": 12, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "As a result of the unjustified extension of time, UGX.178,014,445.57 was forfeited by the Ministry in liquidated damages as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "As a result of the unjustified extension of time, UGX.178,014,445.57 was forfeited by the Ministry in liquidated damages as detailed below;", "page": 13, "level": 4}}, {"headings_1": {"content": "(iii) The computation of extension of time on two of the projects took into", "page": 12, "level": 2}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": [["Rehabilitation of roads in Rubanda District", "905,192,042", "452,596", "60", "27,155,761.26"], ["Rehabilitation of roads in Alebtong District", "385,706,600", "192,853", "30", "5,785,599.00"], ["Rehabilitation of roads in Lira South", "819,802,640", "409,901", "40", "16,396,052.80"], ["Low cost sealing of Nyaruzigati - Kyapa - Kitabu road section A (5Km)", "2,597,432,711", "1,298,716", "30", "38,961,490.67"], ["Low cost sealing of Nyaruzigati - Kyapa - Kitabu road section B (5.7Km)", "3,652,948,656", "1,826,474", "16", "29,223,589.25"], ["Construction of Kisaigi Bridge", "1,512,298,815", "756,149", "80", "60,491,952.60"], ["**Total**", "", "", "", "**178,014,445.57**"]], "metadata": {"headings": [{"headings_0": {"content": "As a result of the unjustified extension of time, UGX.178,014,445.57 was forfeited by the Ministry in liquidated damages as detailed below;", "page": 13, "level": 4}}, {"headings_1": {"content": "(iii) The computation of extension of time on two of the projects took into", "page": 12, "level": 2}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Project", "Contract Sum (UGX)", "Damages per Day", "No of Days", "Liquidated Damages (UGX)"], "type": "table"}}, {"content": "The Accounting Officer indicated that for future projects, extension of time arising from", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that for future projects, extension of time arising from", "page": 13, "level": 2}}, {"headings_1": {"content": "As a result of the unjustified extension of time, UGX.178,014,445.57 was forfeited by the Ministry in liquidated damages as detailed below;", "page": 13, "level": 4}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "inclement rainfall shall be computed based on the formulae provided in the general specifications for road and bridge works.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that for future projects, extension of time arising from", "page": 13, "level": 2}}, {"headings_1": {"content": "As a result of the unjustified extension of time, UGX.178,014,445.57 was forfeited by the Ministry in liquidated damages as detailed below;", "page": 13, "level": 4}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to put in place measures to ensure that extension of", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to ensure that extension of", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer indicated that for future projects, extension of time arising from", "page": 13, "level": 2}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "time arising from inclement rainfall is always computed as per the procedures set out in the specifications and the requisite authenticated documentation forms the basis for this computation. \n3.1.4 Delayed Submission of Performance Guarantees", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to ensure that extension of", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer indicated that for future projects, extension of time arising from", "page": 13, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to ensure that extension of", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer indicated that for future projects, extension of time arising from", "page": 13, "level": 2}}]], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Whereas the works contracts required the contractors to submit performance", "metadata": {"headings": [{"headings_0": {"content": "Whereas the works contracts required the contractors to submit performance", "page": 13, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to put in place measures to ensure that extension of", "page": 13, "level": 2}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "guarantees within 21 days of contract signing, it was observed five (5) of the contractors delayed submission of the performance guarantees with delays ranging", "metadata": {"headings": [{"headings_0": {"content": "Whereas the works contracts required the contractors to submit performance", "page": 13, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to put in place measures to ensure that extension of", "page": 13, "level": 2}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "from 33 days to 223 days. Delayed submission of performance guarantees exposes the Ministry to the risk of loss in case the contractor breaches the contract and also", "metadata": {"headings": [{"headings_0": {"content": "from 33 days to 223 days. Delayed submission of performance guarantees exposes the Ministry to the risk of loss in case the contractor breaches the contract and also", "page": 13, "level": 4}}, {"headings_1": {"content": "Whereas the works contracts required the contractors to submit performance", "page": 13, "level": 2}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "constitutes a fundamental breach of contract as per clause 59.2(f).", "metadata": {"headings": [{"headings_0": {"content": "from 33 days to 223 days. Delayed submission of performance guarantees exposes the Ministry to the risk of loss in case the contractor breaches the contract and also", "page": 13, "level": 4}}, {"headings_1": {"content": "Whereas the works contracts required the contractors to submit performance", "page": 13, "level": 2}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "The Accounting Officer explained that no payments for works were affected to any of the contractors without performance guarantees and in addition, the Ministry was", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that no payments for works were affected to any of the contractors without performance guarantees and in addition, the Ministry was", "page": 13, "level": 4}}, {"headings_1": {"content": "from 33 days to 223 days. Delayed submission of performance guarantees exposes the Ministry to the risk of loss in case the contractor breaches the contract and also", "page": 13, "level": 4}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "regularly instructing the contractors to submit the performance guarantees.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that no payments for works were affected to any of the contractors without performance guarantees and in addition, the Ministry was", "page": 13, "level": 4}}, {"headings_1": {"content": "from 33 days to 223 days. Delayed submission of performance guarantees exposes the Ministry to the risk of loss in case the contractor breaches the contract and also", "page": 13, "level": 4}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to put in place measures to ensure that contractors", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to ensure that contractors", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that no payments for works were affected to any of the contractors without performance guarantees and in addition, the Ministry was", "page": 13, "level": 4}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "submit performance guarantees within the stipulated contractual timelines.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to ensure that contractors", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that no payments for works were affected to any of the contractors without performance guarantees and in addition, the Ministry was", "page": 13, "level": 4}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "3.1.5 Payment/Certification for Excess Quantities", "metadata": {"headings": [{"headings_0": {"content": "3.1.5 Payment/Certification for Excess Quantities", "page": 13, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to put in place measures to ensure that contractors", "page": 13, "level": 2}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "It was noted that on some of the projects, certifications and payments equivalent to UGX.202,288,300 had been made for quantities of works in excess of those executed. The table below shows the value of the certifications and payments made in excess of", "metadata": {"headings": [{"headings_0": {"content": "It was noted that on some of the projects, certifications and payments equivalent to UGX.202,288,300 had been made for quantities of works in excess of those executed. The table below shows the value of the certifications and payments made in excess of", "page": 13, "level": 4}}, {"headings_1": {"content": "3.1.5 Payment/Certification for Excess Quantities", "page": 13, "level": 5}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the quantities executed on various contracts.", "metadata": {"headings": [{"headings_0": {"content": "It was noted that on some of the projects, certifications and payments equivalent to UGX.202,288,300 had been made for quantities of works in excess of those executed. The table below shows the value of the certifications and payments made in excess of", "page": 13, "level": 4}}, {"headings_1": {"content": "3.1.5 Payment/Certification for Excess Quantities", "page": 13, "level": 5}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["1", "Rehabilitation/Upgrading of the Access Road(3.1km) to Busoga College Mwiri in Jinja", "17,486,856"], ["2", "Rehabilitation of Runga-Waaki-Butiaba road in Hoima District (19.2km)", "9,882,810"], ["3", "Rehabilitation of Bulucheke-Muchomo-Nyende Road in Bududa District (8.4km)", "22,604,400"]], "metadata": {"headings": [{"headings_0": {"content": "It was noted that on some of the projects, certifications and payments equivalent to UGX.202,288,300 had been made for quantities of works in excess of those executed. The table below shows the value of the certifications and payments made in excess of", "page": 13, "level": 4}}, {"headings_1": {"content": "3.1.5 Payment/Certification for Excess Quantities", "page": 13, "level": 5}}], "page": 13, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/N", "Project Name", "Certification/ Payment In Excess Of Executed Qty (UGX)"], "type": "table"}}, {"content": [["4", "Rehabilitation of Roads in Rubanda District", "72,037,960"], ["5", "Rehabilitation of Roads in Kasese Municipality", "56,719,560"], ["6", "Rehabilitation of Roads in Alebtong District", "0"], ["7", "Rehabilitation of roads in Lira South", "0"], ["8", "Low Cost Sealing of Selected District Roads; Lot 1: in Kasese District", "20,852,440"], ["9", "Low Cost Sealing of Selected District Roads; Lot 2: in Kasese District", "19,060,800\u202c"], ["10", "Low Cost Sealing of Selected District Roads; Lot 6: In Kamuli District.", "24,588,000"], ["11", "Low Cost Sealing of Selected District Roads; Lot 6: Kisozi \u2013 Nawanyago Road Section A (4.0km) in Kamuli District.", "0"], ["12", "Construction of Gem Farm Bailey Bridge in Atiak, Amuru District", "23,580,000"], ["13", "Construction of Kisaigi Bridge in Kakumiro District Lot 1", "90,083,300"], ["14", "Construction of Kabindula Swamp Crossing in Kyankwanzi District Lot 20", "64,037,000"], ["**TOTAL**", null, "**202,288,300**"]], "metadata": {"headings": [{"headings_0": {"content": "It was noted that on some of the projects, certifications and payments equivalent to UGX.202,288,300 had been made for quantities of works in excess of those executed. The table below shows the value of the certifications and payments made in excess of", "page": 13, "level": 4}}, {"headings_1": {"content": "3.1.5 Payment/Certification for Excess Quantities", "page": 13, "level": 5}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/N", "Project Name", "Certification/ Payment In Excess Of Executed Qty (UGX)"], "type": "table"}}, {"content": "The Accounting Officer indicated that verifications shall be undertaken and where", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that verifications shall be undertaken and where", "page": 14, "level": 2}}, {"headings_1": {"content": "It was noted that on some of the projects, certifications and payments equivalent to UGX.202,288,300 had been made for quantities of works in excess of those executed. The table below shows the value of the certifications and payments made in excess of", "page": 13, "level": 4}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "overpayments are established, the excess payment shall be recovered from the contractors\u2019 subsequent payments.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that verifications shall be undertaken and where", "page": 14, "level": 2}}, {"headings_1": {"content": "It was noted that on some of the projects, certifications and payments equivalent to UGX.202,288,300 had been made for quantities of works in excess of those executed. The table below shows the value of the certifications and payments made in excess of", "page": 13, "level": 4}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I have advised the Accounting Officer to ensure that the amounts certified and paid in", "metadata": {"headings": [{"headings_0": {"content": "I have advised the Accounting Officer to ensure that the amounts certified and paid in", "page": 14, "level": 2}}, {"headings_1": {"content": "The Accounting Officer indicated that verifications shall be undertaken and where", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "excess of the quantities executed are recovered from the contractors prior to", "metadata": {"headings": [{"headings_0": {"content": "I have advised the Accounting Officer to ensure that the amounts certified and paid in", "page": 14, "level": 2}}, {"headings_1": {"content": "The Accounting Officer indicated that verifications shall be undertaken and where", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "concluding the contracts. MoWT should also ensure that accurate measurement of", "metadata": {"headings": [{"headings_0": {"content": "concluding the contracts. MoWT should also ensure that accurate measurement of", "page": 14, "level": 2}}, {"headings_1": {"content": "I have advised the Accounting Officer to ensure that the amounts certified and paid in", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "executed works are undertaken by the supervising staff before payments are effected. \n3.1.6 Implementation of Road Safety, Environmental and Social Safeguards", "metadata": {"headings": [{"headings_0": {"content": "concluding the contracts. MoWT should also ensure that accurate measurement of", "page": 14, "level": 2}}, {"headings_1": {"content": "I have advised the Accounting Officer to ensure that the amounts certified and paid in", "page": 14, "level": 2}}, [{"headings_0": {"content": "concluding the contracts. MoWT should also ensure that accurate measurement of", "page": 14, "level": 2}}, {"headings_1": {"content": "I have advised the Accounting Officer to ensure that the amounts certified and paid in", "page": 14, "level": 2}}]], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "During the physical site inspection of the works, poor adherence to environmental and", "metadata": {"headings": [{"headings_0": {"content": "During the physical site inspection of the works, poor adherence to environmental and", "page": 14, "level": 2}}, {"headings_1": {"content": "concluding the contracts. MoWT should also ensure that accurate measurement of", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "social safeguards was observed;", "metadata": {"headings": [{"headings_0": {"content": "During the physical site inspection of the works, poor adherence to environmental and", "page": 14, "level": 2}}, {"headings_1": {"content": "concluding the contracts. MoWT should also ensure that accurate measurement of", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "i. Kasaigi Bridge had been opened to traffic despite the fact that guard/handrails had not", "metadata": {"headings": [{"headings_0": {"content": "i. Kasaigi Bridge had been opened to traffic despite the fact that guard/handrails had not", "page": 14, "level": 4}}, {"headings_1": {"content": "During the physical site inspection of the works, poor adherence to environmental and", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "yet been installed which could compromise the safety of both motorists and", "metadata": {"headings": [{"headings_0": {"content": "i. Kasaigi Bridge had been opened to traffic despite the fact that guard/handrails had not", "page": 14, "level": 4}}, {"headings_1": {"content": "During the physical site inspection of the works, poor adherence to environmental and", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "pedestrians. At Kabindula swamp, the constructed diversion had been washed away", "metadata": {"headings": [{"headings_0": {"content": "pedestrians. At Kabindula swamp, the constructed diversion had been washed away", "page": 14, "level": 2}}, {"headings_1": {"content": "i. Kasaigi Bridge had been opened to traffic despite the fact that guard/handrails had not", "page": 14, "level": 4}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "and the temporary crossing provided could not be used by vehicular traffic and was also unsafe for pedestrians as it consisted of broken timber pieces placed over the", "metadata": {"headings": [{"headings_0": {"content": "pedestrians. At Kabindula swamp, the constructed diversion had been washed away", "page": 14, "level": 2}}, {"headings_1": {"content": "i. Kasaigi Bridge had been opened to traffic despite the fact that guard/handrails had not", "page": 14, "level": 4}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "structures being constructed. Further, it was observed that the contractors for the low cost sealing of sections A and B of Nyaruzigati-Kyapa-Kitabu Road in Kasese District", "metadata": {"headings": [{"headings_0": {"content": "structures being constructed. Further, it was observed that the contractors for the low cost sealing of sections A and B of Nyaruzigati-Kyapa-Kitabu Road in Kasese District", "page": 14, "level": 4}}, {"headings_1": {"content": "pedestrians. At Kabindula swamp, the constructed diversion had been washed away", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "had not provided traffic signage or diversions despite having damped gravel in different sections of the road.", "metadata": {"headings": [{"headings_0": {"content": "structures being constructed. Further, it was observed that the contractors for the low cost sealing of sections A and B of Nyaruzigati-Kyapa-Kitabu Road in Kasese District", "page": 14, "level": 4}}, {"headings_1": {"content": "pedestrians. At Kabindula swamp, the constructed diversion had been washed away", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "ii. Environmental requirements for road works in respect of restoration of borrow pits after", "metadata": {"headings": [{"headings_0": {"content": "ii. Environmental requirements for road works in respect of restoration of borrow pits after", "page": 14, "level": 4}}, {"headings_1": {"content": "structures being constructed. Further, it was observed that the contractors for the low cost sealing of sections A and B of Nyaruzigati-Kyapa-Kitabu Road in Kasese District", "page": 14, "level": 4}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "exploitation were not addressed for two projects namely; Rehabilitation of roads in", "metadata": {"headings": [{"headings_0": {"content": "ii. Environmental requirements for road works in respect of restoration of borrow pits after", "page": 14, "level": 4}}, {"headings_1": {"content": "structures being constructed. Further, it was observed that the contractors for the low cost sealing of sections A and B of Nyaruzigati-Kyapa-Kitabu Road in Kasese District", "page": 14, "level": 4}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Alebtong District and Rehabilitation of roads in Rubanda District. Furthermore, poor", "metadata": {"headings": [{"headings_0": {"content": "Alebtong District and Rehabilitation of roads in Rubanda District. Furthermore, poor", "page": 14, "level": 2}}, {"headings_1": {"content": "ii. Environmental requirements for road works in respect of restoration of borrow pits after", "page": 14, "level": 4}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "disposal of equipment fuel/oil was observed in the yard of the contractor responsible for the construction of Kasaigi Bridge.", "metadata": {"headings": [{"headings_0": {"content": "Alebtong District and Rehabilitation of roads in Rubanda District. Furthermore, poor", "page": 14, "level": 2}}, {"headings_1": {"content": "ii. Environmental requirements for road works in respect of restoration of borrow pits after", "page": 14, "level": 4}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "iii. The contractor responsible for the low cost sealing of section B of Nyaruzigati-Kyapa- Kitabu failed to show the audit team the facilities used for sanitary purposes while the", "metadata": {"headings": [{"headings_0": {"content": "iii. The contractor responsible for the low cost sealing of section B of Nyaruzigati-Kyapa- Kitabu failed to show the audit team the facilities used for sanitary purposes while the", "page": 14, "level": 4}}, {"headings_1": {"content": "Alebtong District and Rehabilitation of roads in Rubanda District. Furthermore, poor", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "sanitary facility at Kabindula swamp crossing was constructed just beside the river, without any privacy thereby directly polluting the river. The non-use of Personal", "metadata": {"headings": [{"headings_0": {"content": "iii. The contractor responsible for the low cost sealing of section B of Nyaruzigati-Kyapa- Kitabu failed to show the audit team the facilities used for sanitary purposes while the", "page": 14, "level": 4}}, {"headings_1": {"content": "Alebtong District and Rehabilitation of roads in Rubanda District. Furthermore, poor", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Protective Equipment (PPEs) was observed at the construction sites for the low cost", "metadata": {"headings": [{"headings_0": {"content": "Protective Equipment (PPEs) was observed at the construction sites for the low cost", "page": 14, "level": 2}}, {"headings_1": {"content": "iii. The contractor responsible for the low cost sealing of section B of Nyaruzigati-Kyapa- Kitabu failed to show the audit team the facilities used for sanitary purposes while the", "page": 14, "level": 4}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "sealing of sections A and B of Nyaruzigati-Kyapa-Kitabu Road in Kasese District.", "metadata": {"headings": [{"headings_0": {"content": "Protective Equipment (PPEs) was observed at the construction sites for the low cost", "page": 14, "level": 2}}, {"headings_1": {"content": "iii. The contractor responsible for the low cost sealing of section B of Nyaruzigati-Kyapa- Kitabu failed to show the audit team the facilities used for sanitary purposes while the", "page": 14, "level": 4}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "The Accounting Officer indicated that all the contractors had been instructed to enforce", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that all the contractors had been instructed to enforce", "page": 14, "level": 2}}, {"headings_1": {"content": "Protective Equipment (PPEs) was observed at the construction sites for the low cost", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the required road safety, environmental and social safeguards.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that all the contractors had been instructed to enforce", "page": 14, "level": 2}}, {"headings_1": {"content": "Protective Equipment (PPEs) was observed at the construction sites for the low cost", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that road safety, environmental and social", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that road safety, environmental and social", "page": 14, "level": 2}}, {"headings_1": {"content": "The Accounting Officer indicated that all the contractors had been instructed to enforce", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "safeguard measures are enforced on all projects.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that road safety, environmental and social", "page": 14, "level": 2}}, {"headings_1": {"content": "The Accounting Officer indicated that all the contractors had been instructed to enforce", "page": 14, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "3.1.7 Physical Inspection of Works", "metadata": {"headings": [{"headings_0": {"content": "3.1.7 Physical Inspection of Works", "page": 15, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that road safety, environmental and social", "page": 14, "level": 2}}], "page": 15, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "During the physical inspection of works, a number of observations were made that if", "metadata": {"headings": [{"headings_0": {"content": "During the physical inspection of works, a number of observations were made that if", "page": 15, "level": 2}}, {"headings_1": {"content": "3.1.7 Physical Inspection of Works", "page": 15, "level": 5}}], "page": 15, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "not corrected could lead to the faster deterioration of the works and as such, would require corrective action prior to completion of the works. These are summarized below;", "metadata": {"headings": [{"headings_0": {"content": "During the physical inspection of works, a number of observations were made that if", "page": 15, "level": 2}}, {"headings_1": {"content": "3.1.7 Physical Inspection of Works", "page": 15, "level": 5}}], "page": 15, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["1", "of the to Busoga Rehabilitation/Upgrading Access Road(3.1km) College Mwiri in Jinja", "pitching Bleeding, stripping, cracked access culvert, damaged stone end structures, pothole development and"], ["2", "road of Runga-Waaki- in Hoima District Rehabilitation Butiaba (19.2km)", "Silted culverts, under scoured culvert apron, unconstructed end structures, washed off culvert backfill"], ["3", "Rehabilitation  Bulucheke- Muchomo-Nyende Road in Bududa District of", "Gullies on culverts at water crossing points the carriageway uninstalled"], ["4", "Rehabilitation of Roads in Rubanda District", "backfill, unconstructed Gullies, road edge breaks, washed off culvert  end structures, uninstalled culverts at water crossing points"], ["5", "Rehabilitation of Roads in Kasese Municipality", "Cracked culverts, washed off culvert backfill, poorly constructed end structures"], ["6", "Rehabilitation of Roads in Alebtong District", "Cracked culverts, broken end structures, washed off culvert backfill, silted culverts"], ["7", "Rehabilitation of Roads in Lira South", "Silted culverts, broken/cracked end structures,"], ["8", "Low Cost Sealing of Selected District Roads; Lot 1: in Kasese District", "Cracked culverts, culvert with exposed mesh, broken end structures"], ["9", "Low Cost Sealing of Selected District Roads; Lot 2: in Kasese District", "Broken culverts, damaged sub-base, silted culverts"], ["10", "Low Cost Sealing of Selected District Roads; Lot 6: In Kamuli District.", "Bleeding, broken end structures, broken and scoured aprons, Stripped capping layer along road carriageway, silted culverts"], ["11", "Low Cost Sealing of Selected District Roads; Lot 6: in Kamuli District", "Silted culverts, damaged culvert bases, washed off culvert backfill, damaged road base, damaged end structures"], ["12", "Construction of Gem Farm Bailey Bridge in Atiak, Amuru District", "Collapsed gabion at Abutment 2 RHS, Inadequate backfill at the approach to the bridge (LHS) in the corner, Need for river training"], ["13", "Construction of Kisaigi Bridge Kakumiro District Lot 1 in", "Honeycombs, collapsing backfill, Crack at Abutment wall, Formwork left within the bridge structure at different locations"], ["14", "Construction of Kabindula Swamp Crossing in Kyankwanzi District Lot 20", "Extensive  Honeycombing, workmanship on concrete works poor"]], "metadata": {"headings": [{"headings_0": {"content": "During the physical inspection of works, a number of observations were made that if", "page": 15, "level": 2}}, {"headings_1": {"content": "3.1.7 Physical Inspection of Works", "page": 15, "level": 5}}], "page": 15, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Road Project", "Observations"], "type": "table"}}, {"content": "The Accounting Officer indicated that contractors had been instructed to address the identified defects prior to the issue of the practical completion certificate.", "metadata": {"headings": [{"headings_0": {"content": "During the physical inspection of works, a number of observations were made that if", "page": 15, "level": 2}}, {"headings_1": {"content": "3.1.7 Physical Inspection of Works", "page": 15, "level": 5}}], "page": 15, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that all defects observed are rectified and in", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all defects observed are rectified and in", "page": 15, "level": 2}}, {"headings_1": {"content": "During the physical inspection of works, a number of observations were made that if", "page": 15, "level": 2}}], "page": 15, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "addition, the supervising team should thoroughly inspect the works prior to completion and ensure that all defects identified are rectified.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all defects observed are rectified and in", "page": 15, "level": 2}}, {"headings_1": {"content": "During the physical inspection of works, a number of observations were made that if", "page": 15, "level": 2}}], "page": 15, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "3.1.8 Supervision of the Works", "metadata": {"headings": [{"headings_0": {"content": "3.1.8 Supervision of the Works", "page": 15, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that all defects observed are rectified and in", "page": 15, "level": 2}}], "page": 15, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "All the projects audited were supervised in-house by the staff of the Ministry. For the interconnectivity projects, the Ministry staff were assisted by representatives of the respective District Local Governments. The following general observations were made;", "metadata": {"headings": [{"headings_0": {"content": "All the projects audited were supervised in-house by the staff of the Ministry. For the interconnectivity projects, the Ministry staff were assisted by representatives of the respective District Local Governments. The following general observations were made;", "page": 15, "level": 4}}, {"headings_1": {"content": "3.1.8 Supervision of the Works", "page": 15, "level": 5}}], "page": 15, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "\uf0b7 On eight of the fourteen projects, the number of monthly progress reports prepared", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 On eight of the fourteen projects, the number of monthly progress reports prepared", "page": 16, "level": 2}}, {"headings_1": {"content": "All the projects audited were supervised in-house by the staff of the Ministry. For the interconnectivity projects, the Ministry staff were assisted by representatives of the respective District Local Governments. The following general observations were made;", "page": 15, "level": 4}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "was found to be insufficient.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 On eight of the fourteen projects, the number of monthly progress reports prepared", "page": 16, "level": 2}}, {"headings_1": {"content": "All the projects audited were supervised in-house by the staff of the Ministry. For the interconnectivity projects, the Ministry staff were assisted by representatives of the respective District Local Governments. The following general observations were made;", "page": 15, "level": 4}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "\uf0b7 There was no evidence of the appointment of a works supervisor to undertake the daily supervision of works on Runga-Waaki-Butiaba road while there was delayed", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There was no evidence of the appointment of a works supervisor to undertake the daily supervision of works on Runga-Waaki-Butiaba road while there was delayed", "page": 16, "level": 4}}, {"headings_1": {"content": "\uf0b7 On eight of the fourteen projects, the number of monthly progress reports prepared", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "appointment of a clerk of works on the projects for low cost sealing of Kisozi \u2013 Nawanyago Road Sections A and B.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There was no evidence of the appointment of a works supervisor to undertake the daily supervision of works on Runga-Waaki-Butiaba road while there was delayed", "page": 16, "level": 4}}, {"headings_1": {"content": "\uf0b7 On eight of the fourteen projects, the number of monthly progress reports prepared", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "\uf0b7 On the construction of Kabindula Swamp crossing, the observations made during", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 On the construction of Kabindula Swamp crossing, the observations made during", "page": 16, "level": 2}}, {"headings_1": {"content": "\uf0b7 There was no evidence of the appointment of a works supervisor to undertake the daily supervision of works on Runga-Waaki-Butiaba road while there was delayed", "page": 16, "level": 4}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "physical inspections, and field tests were undertaken are indicative of the poor supervision of the concrete works.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 On the construction of Kabindula Swamp crossing, the observations made during", "page": 16, "level": 2}}, {"headings_1": {"content": "\uf0b7 There was no evidence of the appointment of a works supervisor to undertake the daily supervision of works on Runga-Waaki-Butiaba road while there was delayed", "page": 16, "level": 4}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to put in place measures to improve the contract", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to improve the contract", "page": 16, "level": 2}}, {"headings_1": {"content": "\uf0b7 On the construction of Kabindula Swamp crossing, the observations made during", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "supervision and monitoring arrangements. \n3.1.9 Assessment of Quality of Works", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to improve the contract", "page": 16, "level": 2}}, {"headings_1": {"content": "\uf0b7 On the construction of Kabindula Swamp crossing, the observations made during", "page": 16, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to improve the contract", "page": 16, "level": 2}}, {"headings_1": {"content": "\uf0b7 On the construction of Kabindula Swamp crossing, the observations made during", "page": 16, "level": 2}}]], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "During the physical inspection, in-situ tests were undertaken to assess the quality of", "metadata": {"headings": [{"headings_0": {"content": "During the physical inspection, in-situ tests were undertaken to assess the quality of", "page": 16, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to put in place measures to improve the contract", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the works. The results obtained indicated that on some of the projects, some elements", "metadata": {"headings": [{"headings_0": {"content": "the works. The results obtained indicated that on some of the projects, some elements", "page": 16, "level": 2}}, {"headings_1": {"content": "During the physical inspection, in-situ tests were undertaken to assess the quality of", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "of the works did not meet the required specifications;", "metadata": {"headings": [{"headings_0": {"content": "the works. The results obtained indicated that on some of the projects, some elements", "page": 16, "level": 2}}, {"headings_1": {"content": "During the physical inspection, in-situ tests were undertaken to assess the quality of", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["1", "Upgrading of Busoga College Mwiri Road", "DCP", "CBR - there are some weak points in the base layer on the right-hand side of the road"], ["", "Construction of Kasaigi Bridge", "Rebound Hammer Test", "Concrete Compressive Strength of Wing Walls Kagadi Side LHS & RHS"], ["3", "Construction of Kabindula Swamp crossing", "", "Concrete compressive strength of Headwall (RHS), Headwall (LHS), Headwall (LHS), Wing wall (LHS), Headwall (RHS), Headwall (RHS), Headwall (LHS) at 0+170, 0+170, 0+255, 0+255, 0+215, 0+200, 0+200 respectively"]], "metadata": {"headings": [{"headings_0": {"content": "the works. The results obtained indicated that on some of the projects, some elements", "page": 16, "level": 2}}, {"headings_1": {"content": "During the physical inspection, in-situ tests were undertaken to assess the quality of", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Road Project", "Test", "Failed Parameters"], "type": "table"}}, {"content": "The Accounting Officer indicated that further investigations shall be undertaken and in the event of failure appropriate remedies shall be undertaken.", "metadata": {"headings": [{"headings_0": {"content": "the works. The results obtained indicated that on some of the projects, some elements", "page": 16, "level": 2}}, {"headings_1": {"content": "During the physical inspection, in-situ tests were undertaken to assess the quality of", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to undertake further tests on the failed work elements", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to undertake further tests on the failed work elements", "page": 16, "level": 2}}, {"headings_1": {"content": "the works. The results obtained indicated that on some of the projects, some elements", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "and undertake appropriate remedial action.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to undertake further tests on the failed work elements", "page": 16, "level": 2}}, {"headings_1": {"content": "the works. The results obtained indicated that on some of the projects, some elements", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "3.1.10 Summary of Key Findings per Project", "metadata": {"headings": [{"headings_0": {"content": "3.1.10 Summary of Key Findings per Project", "page": 16, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to undertake further tests on the failed work elements", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "The Summary of Key findings for each of the projects audited for the FY 2018/19 is provided in Appendix II. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "3.1.10 Summary of Key Findings per Project", "page": 16, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to undertake further tests on the failed work elements", "page": 16, "level": 2}}, [{"headings_0": {"content": "3.1.10 Summary of Key Findings per Project", "page": 16, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to undertake further tests on the failed work elements", "page": 16, "level": 2}}]], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Staff Performance Management Initiatives", "metadata": {"headings": [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 16, "level": 5}}, {"headings_1": {"content": "3.1.10 Summary of Key Findings per Project", "page": 16, "level": 5}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "The Government of Uganda has been implementing Public Service Reforms since the 1990s geared towards cultivating a performance culture focused on results, excellence,", "metadata": {"headings": [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 16, "level": 5}}, {"headings_1": {"content": "3.1.10 Summary of Key Findings per Project", "page": 16, "level": 5}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "and professionalism. Consequently, a number of performance management initiatives", "metadata": {"headings": [{"headings_0": {"content": "and professionalism. Consequently, a number of performance management initiatives", "page": 16, "level": 2}}, {"headings_1": {"content": "Staff Performance Management Initiatives", "page": 16, "level": 5}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "have been introduced for enhancing performance and service delivery in the Public", "metadata": {"headings": [{"headings_0": {"content": "and professionalism. Consequently, a number of performance management initiatives", "page": 16, "level": 2}}, {"headings_1": {"content": "Staff Performance Management Initiatives", "page": 16, "level": 5}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Service. These include Open Performance Appraisal System, Rewards and Sanctions", "metadata": {"headings": [{"headings_0": {"content": "Service. These include Open Performance Appraisal System, Rewards and Sanctions", "page": 16, "level": 2}}, {"headings_1": {"content": "and professionalism. Consequently, a number of performance management initiatives", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Framework, Client Charters and Service Delivery Standards and Performance Agreements/Plans among others.", "metadata": {"headings": [{"headings_0": {"content": "Service. These include Open Performance Appraisal System, Rewards and Sanctions", "page": 16, "level": 2}}, {"headings_1": {"content": "and professionalism. Consequently, a number of performance management initiatives", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "To implement the staff performance management initiatives, public service issued", "metadata": {"headings": [{"headings_0": {"content": "To implement the staff performance management initiatives, public service issued", "page": 16, "level": 2}}, {"headings_1": {"content": "Service. These include Open Performance Appraisal System, Rewards and Sanctions", "page": 16, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Circular Standing Instructions No. 1 of 2010, Circular Standing Instruction No. 1 of 2016, Public Service Standing Orders, Circular Standing Instruction No.1 Of 2011 to offer guidance to MDAs and Local Governments in undertaking the different activities on staff performance management. \nMinistry of Works and Transport has an approved organization structure comprising of 788 staff out of which 576 posts have been filled, leaving a balance of 212 posts vacant. I undertook a review of the ministry staff in post to examine how the entity has", "metadata": {"headings": [{"headings_0": {"content": "To implement the staff performance management initiatives, public service issued", "page": 16, "level": 2}}, {"headings_1": {"content": "Service. These include Open Performance Appraisal System, Rewards and Sanctions", "page": 16, "level": 2}}, [{"headings_0": {"content": "To implement the staff performance management initiatives, public service issued", "page": 16, "level": 2}}, {"headings_1": {"content": "Service. These include Open Performance Appraisal System, Rewards and Sanctions", "page": 16, "level": 2}}]], "page": 16, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "implemented the above initiatives and I noted the following; \uf0b7 57 out of the 59 members of Senior Management had not completed Performance Agreements by 31st July 2018 contrary to Section 1.3 of the circular standing", "metadata": {"headings": [{"headings_0": {"content": "implemented the above initiatives and I noted the following; \uf0b7 57 out of the 59 members of Senior Management had not completed Performance Agreements by 31st July 2018 contrary to Section 1.3 of the circular standing", "page": 17, "level": 4}}, {"headings_1": {"content": "To implement the staff performance management initiatives, public service issued", "page": 16, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "instructions No. 1 of 2010.", "metadata": {"headings": [{"headings_0": {"content": "implemented the above initiatives and I noted the following; \uf0b7 57 out of the 59 members of Senior Management had not completed Performance Agreements by 31st July 2018 contrary to Section 1.3 of the circular standing", "page": 17, "level": 4}}, {"headings_1": {"content": "To implement the staff performance management initiatives, public service issued", "page": 16, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "\uf0b7 There were no development plans undertaken for 788 staff during the year under", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There were no development plans undertaken for 788 staff during the year under", "page": 17, "level": 2}}, {"headings_1": {"content": "implemented the above initiatives and I noted the following; \uf0b7 57 out of the 59 members of Senior Management had not completed Performance Agreements by 31st July 2018 contrary to Section 1.3 of the circular standing", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "review.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There were no development plans undertaken for 788 staff during the year under", "page": 17, "level": 2}}, {"headings_1": {"content": "implemented the above initiatives and I noted the following; \uf0b7 57 out of the 59 members of Senior Management had not completed Performance Agreements by 31st July 2018 contrary to Section 1.3 of the circular standing", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "\uf0b7 Out of 594 staff in post at the beginning of the financial year, only 135 staff", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of 594 staff in post at the beginning of the financial year, only 135 staff", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 There were no development plans undertaken for 788 staff during the year under", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "completed the performance appraisals while 459 did not undertake the activity.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of 594 staff in post at the beginning of the financial year, only 135 staff", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 There were no development plans undertaken for 788 staff during the year under", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "\uf0b7 The Ministry had not submitted any performance appraisals to the Ministry of Public Service by 15th September 2018 as required by the guidelines. \uf0b7 The Ministry did not carry out performance reviews for 594 staff in the year under", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Ministry had not submitted any performance appraisals to the Ministry of Public Service by 15th September 2018 as required by the guidelines. \uf0b7 The Ministry did not carry out performance reviews for 594 staff in the year under", "page": 17, "level": 4}}, {"headings_1": {"content": "\uf0b7 Out of 594 staff in post at the beginning of the financial year, only 135 staff", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "review.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Ministry had not submitted any performance appraisals to the Ministry of Public Service by 15th September 2018 as required by the guidelines. \uf0b7 The Ministry did not carry out performance reviews for 594 staff in the year under", "page": 17, "level": 4}}, {"headings_1": {"content": "\uf0b7 Out of 594 staff in post at the beginning of the financial year, only 135 staff", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "\uf0b7 The Ministry did not carry out any performance improvement initiatives in the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Ministry did not carry out any performance improvement initiatives in the", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Ministry had not submitted any performance appraisals to the Ministry of Public Service by 15th September 2018 as required by the guidelines. \uf0b7 The Ministry did not carry out performance reviews for 594 staff in the year under", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "audited year to address gaps noted during the previous year\u2019s assessment of staff performance.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Ministry did not carry out any performance improvement initiatives in the", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Ministry had not submitted any performance appraisals to the Ministry of Public Service by 15th September 2018 as required by the guidelines. \uf0b7 The Ministry did not carry out performance reviews for 594 staff in the year under", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- Reports on performance agreements, performance appraisals and performance improvement plans were not submitted to MoPS contrary to the set timelines.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Ministry did not carry out any performance improvement initiatives in the", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Ministry had not submitted any performance appraisals to the Ministry of Public Service by 15th September 2018 as required by the guidelines. \uf0b7 The Ministry did not carry out performance reviews for 594 staff in the year under", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "list"}}, {"content": "\uf0b7 There were no reports prepared on absenteeism.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There were no reports prepared on absenteeism.", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Ministry did not carry out any performance improvement initiatives in the", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "I advised management to ensure that all the prescribed performance management", "metadata": {"headings": [{"headings_0": {"content": "I advised management to ensure that all the prescribed performance management", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 There were no reports prepared on absenteeism.", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "procedures are enforced. \n5.0", "metadata": {"headings": [{"headings_0": {"content": "I advised management to ensure that all the prescribed performance management", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 There were no reports prepared on absenteeism.", "page": 17, "level": 2}}, [{"headings_0": {"content": "I advised management to ensure that all the prescribed performance management", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 There were no reports prepared on absenteeism.", "page": 17, "level": 2}}]], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Compensations by Standard Gauge Railway (SGR) Project", "metadata": {"headings": [{"headings_0": {"content": "Compensations by Standard Gauge Railway (SGR) Project", "page": 17, "level": 5}}, {"headings_1": {"content": "I advised management to ensure that all the prescribed performance management", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "The Government of Uganda is undertaking the development of the Standard Gauge", "metadata": {"headings": [{"headings_0": {"content": "Compensations by Standard Gauge Railway (SGR) Project", "page": 17, "level": 5}}, {"headings_1": {"content": "I advised management to ensure that all the prescribed performance management", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Railway (SGR) through the Ministry of Works and Transport as well as the development", "metadata": {"headings": [{"headings_0": {"content": "Railway (SGR) through the Ministry of Works and Transport as well as the development", "page": 17, "level": 2}}, {"headings_1": {"content": "Compensations by Standard Gauge Railway (SGR) Project", "page": 17, "level": 5}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "of the Greater Kampala Metropolitan Area (GKMA) Light Rail Mass Transit (LRT) system.", "metadata": {"headings": [{"headings_0": {"content": "of the Greater Kampala Metropolitan Area (GKMA) Light Rail Mass Transit (LRT) system.", "page": 17, "level": 2}}, {"headings_1": {"content": "Railway (SGR) through the Ministry of Works and Transport as well as the development", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "A total of 1,724Km of SGR and 240Km of LRT will be developed in a phased manner.", "metadata": {"headings": [{"headings_0": {"content": "of the Greater Kampala Metropolitan Area (GKMA) Light Rail Mass Transit (LRT) system.", "page": 17, "level": 2}}, {"headings_1": {"content": "Railway (SGR) through the Ministry of Works and Transport as well as the development", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "The Main SGR project is being implemented as a regional project with Uganda\u2019s partner states of Kenya, Rwanda and South Sudan and the network will stretch from Mombasa", "metadata": {"headings": [{"headings_0": {"content": "The Main SGR project is being implemented as a regional project with Uganda\u2019s partner states of Kenya, Rwanda and South Sudan and the network will stretch from Mombasa", "page": 17, "level": 4}}, {"headings_1": {"content": "of the Greater Kampala Metropolitan Area (GKMA) Light Rail Mass Transit (LRT) system.", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "through Nairobi to Kampala, Kigali, and Juba. \nAcquisition of Right of Way (RoW) is a key component of this project and involves the", "metadata": {"headings": [{"headings_0": {"content": "The Main SGR project is being implemented as a regional project with Uganda\u2019s partner states of Kenya, Rwanda and South Sudan and the network will stretch from Mombasa", "page": 17, "level": 4}}, {"headings_1": {"content": "of the Greater Kampala Metropolitan Area (GKMA) Light Rail Mass Transit (LRT) system.", "page": 17, "level": 2}}, [{"headings_0": {"content": "The Main SGR project is being implemented as a regional project with Uganda\u2019s partner states of Kenya, Rwanda and South Sudan and the network will stretch from Mombasa", "page": 17, "level": 4}}, {"headings_1": {"content": "of the Greater Kampala Metropolitan Area (GKMA) Light Rail Mass Transit (LRT) system.", "page": 17, "level": 2}}]], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "compensation of the landowners, commonly referred to as Project Affected Persons", "metadata": {"headings": [{"headings_0": {"content": "compensation of the landowners, commonly referred to as Project Affected Persons", "page": 17, "level": 2}}, {"headings_1": {"content": "The Main SGR project is being implemented as a regional project with Uganda\u2019s partner states of Kenya, Rwanda and South Sudan and the network will stretch from Mombasa", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "(PAPs) whose land will be taken over. A review of the payments made for PAPs by the", "metadata": {"headings": [{"headings_0": {"content": "compensation of the landowners, commonly referred to as Project Affected Persons", "page": 17, "level": 2}}, {"headings_1": {"content": "The Main SGR project is being implemented as a regional project with Uganda\u2019s partner states of Kenya, Rwanda and South Sudan and the network will stretch from Mombasa", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "SGR Project under the Ministry revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "SGR Project under the Ministry revealed the following;", "page": 17, "level": 2}}, {"headings_1": {"content": "compensation of the landowners, commonly referred to as Project Affected Persons", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "4.5.1 Delays in the valuation of PAPs", "metadata": {"headings": [{"headings_0": {"content": "4.5.1 Delays in the valuation of PAPs", "page": 17, "level": 5}}, {"headings_1": {"content": "SGR Project under the Ministry revealed the following;", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "The guidelines for compensation assessment under the Land Acquisition Act require the", "metadata": {"headings": [{"headings_0": {"content": "4.5.1 Delays in the valuation of PAPs", "page": 17, "level": 5}}, {"headings_1": {"content": "SGR Project under the Ministry revealed the following;", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "office of the Chief Government Valuer (CGV) who heads the valuation division in the", "metadata": {"headings": [{"headings_0": {"content": "office of the Chief Government Valuer (CGV) who heads the valuation division in the", "page": 17, "level": 2}}, {"headings_1": {"content": "4.5.1 Delays in the valuation of PAPs", "page": 17, "level": 5}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Directorate of Land Management in the Ministry of Lands, Housing and Urban", "metadata": {"headings": [{"headings_0": {"content": "office of the Chief Government Valuer (CGV) who heads the valuation division in the", "page": 17, "level": 2}}, {"headings_1": {"content": "4.5.1 Delays in the valuation of PAPs", "page": 17, "level": 5}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Development (MOLHUD), to provide timely and reliable real property valuations to Government. The period within which the official assessor drafts a valuation report and submits to the CGV shall not exceed 6 months.", "metadata": {"headings": [{"headings_0": {"content": "Development (MOLHUD), to provide timely and reliable real property valuations to Government. The period within which the official assessor drafts a valuation report and submits to the CGV shall not exceed 6 months.", "page": 17, "level": 4}}, {"headings_1": {"content": "office of the Chief Government Valuer (CGV) who heads the valuation division in the", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "I noted that the valuation process for land and properties was not undertaken timely in", "metadata": {"headings": [{"headings_0": {"content": "I noted that the valuation process for land and properties was not undertaken timely in", "page": 17, "level": 2}}, {"headings_1": {"content": "Development (MOLHUD), to provide timely and reliable real property valuations to Government. The period within which the official assessor drafts a valuation report and submits to the CGV shall not exceed 6 months.", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "accordance with the compensation guidelines. I noted significant delays in the valuation", "metadata": {"headings": [{"headings_0": {"content": "I noted that the valuation process for land and properties was not undertaken timely in", "page": 17, "level": 2}}, {"headings_1": {"content": "Development (MOLHUD), to provide timely and reliable real property valuations to Government. The period within which the official assessor drafts a valuation report and submits to the CGV shall not exceed 6 months.", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "process of properties for compensation of PAPs in the areas of Buikwe, Mukono,", "metadata": {"headings": [{"headings_0": {"content": "process of properties for compensation of PAPs in the areas of Buikwe, Mukono,", "page": 17, "level": 2}}, {"headings_1": {"content": "I noted that the valuation process for land and properties was not undertaken timely in", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Wakiso, and Jinja where, by the close of the year 2018/19, it had taken over 6 months", "metadata": {"headings": [{"headings_0": {"content": "process of properties for compensation of PAPs in the areas of Buikwe, Mukono,", "page": 17, "level": 2}}, {"headings_1": {"content": "I noted that the valuation process for land and properties was not undertaken timely in", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "and still the valuation had not yet been approved. The delayed compensations affect", "metadata": {"headings": [{"headings_0": {"content": "and still the valuation had not yet been approved. The delayed compensations affect", "page": 17, "level": 2}}, {"headings_1": {"content": "process of properties for compensation of PAPs in the areas of Buikwe, Mukono,", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the timely acquisition of land and subsequent project implementation. \nThe Accounting Officer explained that the Chief Government Valuer (CGV) guided that,", "metadata": {"headings": [{"headings_0": {"content": "and still the valuation had not yet been approved. The delayed compensations affect", "page": 17, "level": 2}}, {"headings_1": {"content": "process of properties for compensation of PAPs in the areas of Buikwe, Mukono,", "page": 17, "level": 2}}, [{"headings_0": {"content": "and still the valuation had not yet been approved. The delayed compensations affect", "page": 17, "level": 2}}, {"headings_1": {"content": "process of properties for compensation of PAPs in the areas of Buikwe, Mukono,", "page": 17, "level": 2}}]], "page": 17, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "due to lapse of time between earlier assessment of FY 2016/17 and delayed report", "metadata": {"headings": [{"headings_0": {"content": "due to lapse of time between earlier assessment of FY 2016/17 and delayed report", "page": 18, "level": 2}}, {"headings_1": {"content": "and still the valuation had not yet been approved. The delayed compensations affect", "page": 17, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "approval, there is a need for the draft reports to be revised using the new district compensation rates and current market land prices. The Ministry continues to engage", "metadata": {"headings": [{"headings_0": {"content": "due to lapse of time between earlier assessment of FY 2016/17 and delayed report", "page": 18, "level": 2}}, {"headings_1": {"content": "and still the valuation had not yet been approved. The delayed compensations affect", "page": 17, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "the respective districts directly and through the Ministry of Lands, Housing and Urban", "metadata": {"headings": [{"headings_0": {"content": "the respective districts directly and through the Ministry of Lands, Housing and Urban", "page": 18, "level": 2}}, {"headings_1": {"content": "due to lapse of time between earlier assessment of FY 2016/17 and delayed report", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Development (MoLHUD) to fast track the approval process of the district compensation rates.", "metadata": {"headings": [{"headings_0": {"content": "the respective districts directly and through the Ministry of Lands, Housing and Urban", "page": 18, "level": 2}}, {"headings_1": {"content": "due to lapse of time between earlier assessment of FY 2016/17 and delayed report", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Ministry of Works and Transport to engage the Ministry of Lands Housing and Urban Development to ensure that the process of surveying and mapping and", "metadata": {"headings": [{"headings_0": {"content": "I advised the Ministry of Works and Transport to engage the Ministry of Lands Housing and Urban Development to ensure that the process of surveying and mapping and", "page": 18, "level": 4}}, {"headings_1": {"content": "the respective districts directly and through the Ministry of Lands, Housing and Urban", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "valuation is fast tracked for the project.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Ministry of Works and Transport to engage the Ministry of Lands Housing and Urban Development to ensure that the process of surveying and mapping and", "page": 18, "level": 4}}, {"headings_1": {"content": "the respective districts directly and through the Ministry of Lands, Housing and Urban", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "4.5.2 Variances between budgeted and actual releases for PAPs", "metadata": {"headings": [{"headings_0": {"content": "4.5.2 Variances between budgeted and actual releases for PAPs", "page": 18, "level": 5}}, {"headings_1": {"content": "I advised the Ministry of Works and Transport to engage the Ministry of Lands Housing and Urban Development to ensure that the process of surveying and mapping and", "page": 18, "level": 4}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "According to the Ministerial policy Statement approved budget estimates for the year", "metadata": {"headings": [{"headings_0": {"content": "4.5.2 Variances between budgeted and actual releases for PAPs", "page": 18, "level": 5}}, {"headings_1": {"content": "I advised the Ministry of Works and Transport to engage the Ministry of Lands Housing and Urban Development to ensure that the process of surveying and mapping and", "page": 18, "level": 4}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "under review, Parliament appropriated a total of UGX 39.2 billion to enable the Ministry to implement its activities on the compensation of PAPs under the SGR project. However, only UGX.25 billion (64%) was released representing a shortfall of UGX. 14.2", "metadata": {"headings": [{"headings_0": {"content": "under review, Parliament appropriated a total of UGX 39.2 billion to enable the Ministry to implement its activities on the compensation of PAPs under the SGR project. However, only UGX.25 billion (64%) was released representing a shortfall of UGX. 14.2", "page": 18, "level": 4}}, {"headings_1": {"content": "4.5.2 Variances between budgeted and actual releases for PAPs", "page": 18, "level": 5}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "billion (36%). This was attributed to inadequate budget allocations and budget cuts", "metadata": {"headings": [{"headings_0": {"content": "under review, Parliament appropriated a total of UGX 39.2 billion to enable the Ministry to implement its activities on the compensation of PAPs under the SGR project. However, only UGX.25 billion (64%) was released representing a shortfall of UGX. 14.2", "page": 18, "level": 4}}, {"headings_1": {"content": "4.5.2 Variances between budgeted and actual releases for PAPs", "page": 18, "level": 5}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "from the Ministry of Finance and Economic Development (MoFPED).", "metadata": {"headings": [{"headings_0": {"content": "from the Ministry of Finance and Economic Development (MoFPED).", "page": 18, "level": 2}}, {"headings_1": {"content": "under review, Parliament appropriated a total of UGX 39.2 billion to enable the Ministry to implement its activities on the compensation of PAPs under the SGR project. However, only UGX.25 billion (64%) was released representing a shortfall of UGX. 14.2", "page": 18, "level": 4}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Compensation of PAPs was not undertaken in a timely manner, which impedes the", "metadata": {"headings": [{"headings_0": {"content": "Compensation of PAPs was not undertaken in a timely manner, which impedes the", "page": 18, "level": 2}}, {"headings_1": {"content": "from the Ministry of Finance and Economic Development (MoFPED).", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "progress of the RAP implementation process. This may lead to PAPs contesting amounts in the valuation reports due to lapse of time resulting in further cost escalations.", "metadata": {"headings": [{"headings_0": {"content": "Compensation of PAPs was not undertaken in a timely manner, which impedes the", "page": 18, "level": 2}}, {"headings_1": {"content": "from the Ministry of Finance and Economic Development (MoFPED).", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the budget releases to the SGR project have", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the budget releases to the SGR project have", "page": 18, "level": 2}}, {"headings_1": {"content": "Compensation of PAPs was not undertaken in a timely manner, which impedes the", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "been used for project activities including, but not limited to; land compensation and project administration activities such as staff costs, rent, land acquisition related", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the budget releases to the SGR project have", "page": 18, "level": 2}}, {"headings_1": {"content": "Compensation of PAPs was not undertaken in a timely manner, which impedes the", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "expenditures and procurement of survey equipment. The Accounting Officer also explained that the Ministry has been making an effort to have additional funding to fast track the compensation of PAPs though with little success.", "metadata": {"headings": [{"headings_0": {"content": "expenditures and procurement of survey equipment. The Accounting Officer also explained that the Ministry has been making an effort to have additional funding to fast track the compensation of PAPs though with little success.", "page": 18, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that the budget releases to the SGR project have", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "I advised the Accounting officer to liaise with the relevant stakeholders to ensure", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting officer to liaise with the relevant stakeholders to ensure", "page": 18, "level": 2}}, {"headings_1": {"content": "expenditures and procurement of survey equipment. The Accounting Officer also explained that the Ministry has been making an effort to have additional funding to fast track the compensation of PAPs though with little success.", "page": 18, "level": 4}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "adequate disbursement of funds for compensations. \n4.5.3 Delays in payment of PAPs  \nThe 2007 Guidelines on Compulsory Land Acquisition, Compulsory Land Acquisition", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting officer to liaise with the relevant stakeholders to ensure", "page": 18, "level": 2}}, {"headings_1": {"content": "expenditures and procurement of survey equipment. The Accounting Officer also explained that the Ministry has been making an effort to have additional funding to fast track the compensation of PAPs though with little success.", "page": 18, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting officer to liaise with the relevant stakeholders to ensure", "page": 18, "level": 2}}, {"headings_1": {"content": "expenditures and procurement of survey equipment. The Accounting Officer also explained that the Ministry has been making an effort to have additional funding to fast track the compensation of PAPs though with little success.", "page": 18, "level": 4}}]], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Process Procedure No. 11 requires that with consideration to arbitration, compensation,", "metadata": {"headings": [{"headings_0": {"content": "Process Procedure No. 11 requires that with consideration to arbitration, compensation,", "page": 18, "level": 2}}, {"headings_1": {"content": "I advised the Accounting officer to liaise with the relevant stakeholders to ensure", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "and resettlement, the period from the approval of the valuation report to payment of compensation awards shall not exceed 6 months. \nI observed that out of the total approved 4,772 PAPs along with the districts of Tororo,", "metadata": {"headings": [{"headings_0": {"content": "Process Procedure No. 11 requires that with consideration to arbitration, compensation,", "page": 18, "level": 2}}, {"headings_1": {"content": "I advised the Accounting officer to liaise with the relevant stakeholders to ensure", "page": 18, "level": 2}}, [{"headings_0": {"content": "Process Procedure No. 11 requires that with consideration to arbitration, compensation,", "page": 18, "level": 2}}, {"headings_1": {"content": "I advised the Accounting officer to liaise with the relevant stakeholders to ensure", "page": 18, "level": 2}}]], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Iganga, Butaleja, Namutumba and Luuka with land and properties valued at UGX 137 billion, only 3,556 PAPs with claims of UGX 62 billion have been fully compensated. It was further noted that over 85% of these PAPs were awarded compensation in", "metadata": {"headings": [{"headings_0": {"content": "Iganga, Butaleja, Namutumba and Luuka with land and properties valued at UGX 137 billion, only 3,556 PAPs with claims of UGX 62 billion have been fully compensated. It was further noted that over 85% of these PAPs were awarded compensation in", "page": 18, "level": 4}}, {"headings_1": {"content": "Process Procedure No. 11 requires that with consideration to arbitration, compensation,", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "financial year 2015/16 and to date, some have not yet been paid.", "metadata": {"headings": [{"headings_0": {"content": "Iganga, Butaleja, Namutumba and Luuka with land and properties valued at UGX 137 billion, only 3,556 PAPs with claims of UGX 62 billion have been fully compensated. It was further noted that over 85% of these PAPs were awarded compensation in", "page": 18, "level": 4}}, {"headings_1": {"content": "Process Procedure No. 11 requires that with consideration to arbitration, compensation,", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Delays in compensation of PAPs pose a risk of increased costs of acquisition of the", "metadata": {"headings": [{"headings_0": {"content": "Delays in compensation of PAPs pose a risk of increased costs of acquisition of the", "page": 18, "level": 2}}, {"headings_1": {"content": "Iganga, Butaleja, Namutumba and Luuka with land and properties valued at UGX 137 billion, only 3,556 PAPs with claims of UGX 62 billion have been fully compensated. It was further noted that over 85% of these PAPs were awarded compensation in", "page": 18, "level": 4}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Right of Way and lawsuits. \nThe Accounting Officer explained that the delays were due to inadequate budget allocations.", "metadata": {"headings": [{"headings_0": {"content": "Delays in compensation of PAPs pose a risk of increased costs of acquisition of the", "page": 18, "level": 2}}, {"headings_1": {"content": "Iganga, Butaleja, Namutumba and Luuka with land and properties valued at UGX 137 billion, only 3,556 PAPs with claims of UGX 62 billion have been fully compensated. It was further noted that over 85% of these PAPs were awarded compensation in", "page": 18, "level": 4}}, [{"headings_0": {"content": "Delays in compensation of PAPs pose a risk of increased costs of acquisition of the", "page": 18, "level": 2}}, {"headings_1": {"content": "Iganga, Butaleja, Namutumba and Luuka with land and properties valued at UGX 137 billion, only 3,556 PAPs with claims of UGX 62 billion have been fully compensated. It was further noted that over 85% of these PAPs were awarded compensation in", "page": 18, "level": 4}}]], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to engage the Ministry of Finance and lobby for", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage the Ministry of Finance and lobby for", "page": 18, "level": 2}}, {"headings_1": {"content": "Delays in compensation of PAPs pose a risk of increased costs of acquisition of the", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "adequate resources to facilitate the timely implementation of the project. \n4.6", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage the Ministry of Finance and lobby for", "page": 18, "level": 2}}, {"headings_1": {"content": "Delays in compensation of PAPs pose a risk of increased costs of acquisition of the", "page": 18, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to engage the Ministry of Finance and lobby for", "page": 18, "level": 2}}, {"headings_1": {"content": "Delays in compensation of PAPs pose a risk of increased costs of acquisition of the", "page": 18, "level": 2}}]], "page": 18, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Funds absorption and implementation of Projects at Mt. Elgon Labour Based", "metadata": {"headings": [{"headings_0": {"content": "Funds absorption and implementation of Projects at Mt. Elgon Labour Based", "page": 19, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to engage the Ministry of Finance and lobby for", "page": 18, "level": 2}}], "page": 19, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Technology (MELTC) Training Centre \n4.6.1 Projects fund absorption", "metadata": {"headings": [{"headings_0": {"content": "Funds absorption and implementation of Projects at Mt. Elgon Labour Based", "page": 19, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to engage the Ministry of Finance and lobby for", "page": 18, "level": 2}}, [{"headings_0": {"content": "Funds absorption and implementation of Projects at Mt. Elgon Labour Based", "page": 19, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to engage the Ministry of Finance and lobby for", "page": 18, "level": 2}}]], "page": 19, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "The school implemented a number of projects during the year. It was however noted", "metadata": {"headings": [{"headings_0": {"content": "The school implemented a number of projects during the year. It was however noted", "page": 19, "level": 2}}, {"headings_1": {"content": "Funds absorption and implementation of Projects at Mt. Elgon Labour Based", "page": 19, "level": 5}}], "page": 19, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "that most of these projects had not been planned. Furthermore, there were projects for", "metadata": {"headings": [{"headings_0": {"content": "that most of these projects had not been planned. Furthermore, there were projects for", "page": 19, "level": 2}}, {"headings_1": {"content": "The school implemented a number of projects during the year. It was however noted", "page": 19, "level": 2}}], "page": 19, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "which funds were spent beyond the allocated amount while others did not exhaust the", "metadata": {"headings": [{"headings_0": {"content": "that most of these projects had not been planned. Furthermore, there were projects for", "page": 19, "level": 2}}, {"headings_1": {"content": "The school implemented a number of projects during the year. It was however noted", "page": 19, "level": 2}}], "page": 19, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "allocated funds. Details are in the table below:", "metadata": {"headings": [{"headings_0": {"content": "allocated funds. Details are in the table below:", "page": 19, "level": 2}}, {"headings_1": {"content": "that most of these projects had not been planned. Furthermore, there were projects for", "page": 19, "level": 2}}], "page": 19, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": [["Bridges to Prosperity", "595,580,000", "720,039,891", "124,459,891", "Expenditure higher than the allocation.", "This is a five-year jointly funded project between GoU and B2P with balances and activities that straddle financial years. The unspent balance was a provisional amount to pay for materials on the Kibembe suspended bridge. The actual amount spent on Kibembe was UGX136,042,688 in FY 2019/20"], ["Development Initiative for Northern Uganda", "372,410,000", "406,777,044", "(34,367,044)", "Expenditure was above what had been received. The school started spending way before funds had been  approved and therefore by the time the funds had come in, there was a projected deficit already.", "The process to approve the first release to MELTC for DINU activities was delayed as a new Bank account had to be opened in BoU. The invitations for training had been sent out to the beneficiary districts already and cancellation would affect other scheduled training at MELTC. The second release from DINU to clear the deficit is expected in quarter 2 of FY 2019/20"], ["Training of UNRA staff in road maintenance, LBT, and LCs", "540,428,999", "395,340,388", "145,088,611", "There was a project balance at the end of the training meaning they had over allocated funds the activity.", "The t balance on this training arose because MELTEC had planned to train three groups. At the end of the FY, only two groups had been trained. The unspent balance was to cater to one of the 3 remaining groups to be trained."], ["Training of Mid-Level contractors", "379,409,250", "13,790,000", "365,519,250", "Funds were not utilized. The project will commence in 2019/20", "The delayed absorption of the funds was caused by a delayed procurement process  that also involved a post- qualification evaluation of the prospective contractors for training. The activity was completed in quarter 1 of"]], "metadata": {"headings": [{"headings_0": {"content": "allocated funds. Details are in the table below:", "page": 19, "level": 2}}, {"headings_1": {"content": "that most of these projects had not been planned. Furthermore, there were projects for", "page": 19, "level": 2}}], "page": 19, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Project Name", "Release Amount (18/19) (UGX)", "Spent (UGX)", "Balances as 18/19 (UGX) at", "Audit Remarks", "RESPONSES"], "type": "table"}}, {"content": [["", "FY 2019/20", null, null, null, null], ["District Road Improvement projects", "391,110,000", "393,910,000", "2,800,000", "Funds were utilized with no substantial reports attached for the expenditure.  Works are still ongoing as per the progress reports.", "The exercise was completed and the reports were submitted."], ["Rolling out of low cost sealing", "106,843,004", "142,979,004", "36,136,000", "BoQs were developed and the civil works will commence in FY 2019/20. The project account was overdrawn as indicated.", "The project account was overdrawn due to extra field activities that had to be undertaken to achieve the desired objective(s). This is still an ongoing project and the deficit will be recovered from the subsequent releases"], ["Training in constructing stone arch bridges", "300,000,000", "118,502,625", "181,497,375", "The activity was partially done. Training is scheduled for 2019/20. Under absorption observed.", "The under absorption was occasioned by the need to train key stakeholders from MoWT and DLGs in the design and construction of low cost bridges under AfDB capacity building. Training of technical staff from DLGs at MELTC will commence in Quarter3 of FY 2019/20"], ["Construction of ladders", "274,000,000", "190,956,800", "83,043,200", "Under absorption observed.", "There was a delay in the completion of the Steel ladders due to heavy rains and poor access roads. However, the Steel ladders at Sigwa were completed and commissioned on 10 th October 2019."]], "metadata": {"headings": [{"headings_0": {"content": "allocated funds. Details are in the table below:", "page": 19, "level": 2}}, {"headings_1": {"content": "that most of these projects had not been planned. Furthermore, there were projects for", "page": 19, "level": 2}}], "page": 20, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Project Name", "Release Amount (18/19) (UGX)", "Spent (UGX)", "Balances as 18/19 (UGX) at", "Audit Remarks", "RESPONSES"], "type": "table"}}, {"content": "The excess expenditure and implementation of unplanned activities contravene financial", "metadata": {"headings": [{"headings_0": {"content": "The excess expenditure and implementation of unplanned activities contravene financial", "page": 20, "level": 2}}, {"headings_1": {"content": "allocated funds. Details are in the table below:", "page": 19, "level": 2}}], "page": 20, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "regulations and result in planned activities not being implemented.  \nI advised the Accounting Officer to ensure that activities are implemented in accordance with approved plans and budgets.", "metadata": {"headings": [{"headings_0": {"content": "The excess expenditure and implementation of unplanned activities contravene financial", "page": 20, "level": 2}}, {"headings_1": {"content": "allocated funds. Details are in the table below:", "page": 19, "level": 2}}], "page": 20, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "4.6.2 Status of Project Implementation", "metadata": {"headings": [{"headings_0": {"content": "4.6.2 Status of Project Implementation", "page": 20, "level": 5}}, {"headings_1": {"content": "The excess expenditure and implementation of unplanned activities contravene financial", "page": 20, "level": 2}}], "page": 20, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "A review of the status of implementation of various projects at the training school", "metadata": {"headings": [{"headings_0": {"content": "A review of the status of implementation of various projects at the training school", "page": 20, "level": 2}}, {"headings_1": {"content": "4.6.2 Status of Project Implementation", "page": 20, "level": 5}}], "page": 20, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "revealed that implementation of a number of projects had been delayed and some", "metadata": {"headings": [{"headings_0": {"content": "A review of the status of implementation of various projects at the training school", "page": 20, "level": 2}}, {"headings_1": {"content": "4.6.2 Status of Project Implementation", "page": 20, "level": 5}}], "page": 20, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "stalled. Details are provided in the table below.", "metadata": {"headings": [{"headings_0": {"content": "stalled. Details are provided in the table below.", "page": 20, "level": 2}}, {"headings_1": {"content": "A review of the status of implementation of various projects at the training school", "page": 20, "level": 2}}], "page": 20, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": [["Bridges Prosperity to", "Construction  of suspended  cable footbridges across river crossing bottlenecks.", "595,580,000", "This is a five-year project and 10 footbridges were to be constructed in selected parts of the country."], ["Development Initiative for Northern Uganda", "Training technical and technical  from DLGs in North & North Eastern Uganda in LBT, staff", "372,410,000", "The project started late and will  to 2019/20. However, it should be noted that the budget had continue through"]], "metadata": {"headings": [{"headings_0": {"content": "stalled. Details are provided in the table below.", "page": 20, "level": 2}}, {"headings_1": {"content": "A review of the status of implementation of various projects at the training school", "page": 20, "level": 2}}], "page": 20, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Project Name", "Objective", "Amount Received (UGX)", "Audit Remarks"], "type": "table"}}, {"content": [["", "CCIs, and LCs", "", "been exhausted by the year end."], ["Training of Mid-level contractors", "contractors Improve the capacity of local  to take on LCs contracts in the country.", "379,409,250", "The project not implemented due to the late release of funds. was"], ["District Road Improvement projects", "Prefeasibility study for the district's roads improvement project.", "391,110,000", "It was difficult to establish if these activities had been carried out as there were no feasibility study reports presented but payments were made to individual ministry staff."], ["Training of Mechanical Operators", "in mechanical from the Eastern Training operators districts Uganda.", "214,462,000", "As per the progress report of the accountant, the activity was completed the 3 rd quarter. in"], ["Rolling out of low  cost sealing", "Carry out geotechnical investigations,  materials testing and develop BoQs for roads in selected districts in the country.", "106,843,004", "Funds were mainly spent on allowances  the project activity. 60% of the funds  on allowances. instead of were spent"], ["Training in constructing stone  bridges arch", "Improve access across rivers. community", "300,000,000", "Geotechnical investigations were done at Mutoto and Nabidoko. Training to be done in 2019/20"], ["Construction of ladders", "Improve  community access in mountainous hard to reach areas.", "274,000,000", "inspection report to confirm what was delivered. There was no"], ["AFDB funded capacity building training", "Training  MoWT Engineers,  MELTC trainers and district engineers in LCs, Road Asset Management.", "554,926,000", "The training was delayed by the procurement of individual consultants  the MELTC training team. to boost"]], "metadata": {"headings": [{"headings_0": {"content": "stalled. Details are provided in the table below.", "page": 20, "level": 2}}, {"headings_1": {"content": "A review of the status of implementation of various projects at the training school", "page": 20, "level": 2}}], "page": 21, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Project Name", "Objective", "Amount Received (UGX)", "Audit Remarks"], "type": "table"}}, {"content": "The delay in the implementation of the projects may lead to failure to achieve the", "metadata": {"headings": [{"headings_0": {"content": "The delay in the implementation of the projects may lead to failure to achieve the", "page": 21, "level": 2}}, {"headings_1": {"content": "stalled. Details are provided in the table below.", "page": 20, "level": 2}}], "page": 21, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "intended objectives.", "metadata": {"headings": [{"headings_0": {"content": "The delay in the implementation of the projects may lead to failure to achieve the", "page": 21, "level": 2}}, {"headings_1": {"content": "stalled. Details are provided in the table below.", "page": 20, "level": 2}}], "page": 21, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "I advised the Accounting officer to review the implementation of the projects to address", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting officer to review the implementation of the projects to address", "page": 21, "level": 2}}, {"headings_1": {"content": "The delay in the implementation of the projects may lead to failure to achieve the", "page": 21, "level": 2}}], "page": 21, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "the causes of these snags to ensure that the expected outputs under the various activities are achieved. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting officer to review the implementation of the projects to address", "page": 21, "level": 2}}, {"headings_1": {"content": "The delay in the implementation of the projects may lead to failure to achieve the", "page": 21, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting officer to review the implementation of the projects to address", "page": 21, "level": 2}}, {"headings_1": {"content": "The delay in the implementation of the projects may lead to failure to achieve the", "page": 21, "level": 2}}]], "page": 21, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "AUDITOR GENERAL KAMPALA", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}, {"headings_1": {"content": "I advised the Accounting officer to review the implementation of the projects to address", "page": 21, "level": 2}}], "page": 21, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "27 th December 2019", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}, {"headings_1": {"content": "I advised the Accounting officer to review the implementation of the projects to address", "page": 21, "level": 2}}], "page": 21, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Appendix I \u2013 Implementation of planned activities", "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 22, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": [["Project 1096: Support to computerized driving permit: **Partially Achieved**", null, null, null, null], ["safety programs coordinated  and monitored Road", "for new for Contractor  office premises UCDP procured", "Budget: 2.7 Released: 2.322  Spent: 2.322", "Partially Achieved", "Scheme designs and concepts for the one-stop center building to accommodate the One-Stop Centre and New site (URC facility) assessment concluded."], ["Government Buildings and Administrative Infrastructure", "10% of building works for new office premises for UCDP completed", null, "Not Achieved", "The plan to complete 10% building works for the new office premises was not achieved due to a change of location as top management anticipated congestion around the original proposed location (Current TLB premises)."], ["Purchase  of office and ICT Equipment, including software.", "Support  to Automated Licensing System provided", null, "Achieved", "Funds were on installation of digital archiving system spent"], ["Program 02: Transport infrastructure and services- **Partially Achieved**", null, null, null, null], ["Policies, Laws, Guidelines, Plans  Strategies and", "a)Performance  of URC, CAA, EACAA Soroti monitored and evaluated;", "Budget: 13.47 Released: 293.51  Spent: 293.25 UGX 122,668,603,4 03 was  utilized towards the Purchase of passenger planes  (Airbus) and consolidated allowances to National Airline. **Note:**", "Partially Achieved", "a) Interviews indicated that monitoring  activities relating to URC, CAA, and EACAA were undertaken and these formed the basis for the release of funds to the Agencies."], [null, "b) Regional Transport Sector projects and programs  coordinated;", null, "", "b) The activities relating to the regional transport sector projects and programs like Regional workshop to review the draft final Management Plan of Lake Edward and Albert Basin in Gisenyi Rwanda was held;  refined Petroleum  Pipeline Cluster Experts Site Visit held at Kenya Pipeline Company Limited was also held in Kisumu. of Product Report report with respect to International  Arbitration between Rift Valley Railways The"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 22, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Output", "Planned Activity", "Amount (UGX. Billion)", "Activity Delivery", "Audit Remarks"], "type": "table"}}, {"content": [["", "and GoU was held on 12-14 March 2019. This is part of the coordination for the Regional Transport Sector Projects and Programs.", null, null, null], ["to Logistics Development group (Green Transport and Logistics activities); c)Support", "", "", "c) Support Development Group Transport  Activities) implemented. Logistics (Green Logistics was  not and to", null], ["Transport Policy developed d)Railway", "", "", "d) The Railway Transport Policy was not completed. It is still in draft form pending the ministry approval.", null], ["Project 0951 East African Trade and Transport Facilitation-Partially **Achieved**", null, null, null, null], ["Boarder Rehabilitation/ Construction Post", "of Elegu  OSBP completed Construction", "UGX 1.65bn was spent on repair of Japanese Equipment; Development of Kabaale International Airport and Supply of digital Archiving System. Budget: 7.01 Release:11.88 Spent: 5.633 **Note:**", "Partially Achieved", "a) Elegu border post, Phase 2 has started and almost to completion. However, completion certificate and occupancy are yet to be issued."], [null, "b)85%  works for Katuna construction OSBP (Phase 1) completed;", null, "Achieved", "b) Construction of Katuna border post was done."], [null, "for c)90% construction works the exit road at Malaba OSBP completed;", null, "Achieved", "c) The exit road to Malaba was constructed."], [null, null, null, "Not achieved", "for procurement contract  the construction of Katuna border post Phase II was  completed which is still at the evaluation stage at the time of the audit. not e) d) The"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 23, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Output", "Planned Activity", "Amount (UGX. Billion)", "Activity Delivery", "Audit Remarks"], "type": "table"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 23, "document_name": "MWTS Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "e) Designs for Mpondwe, Bunagana, Goli and Ntoroko OSBPs completed; Monthly  progress  prepared. project reports", "", "Partially achieved", "e) Designs for Mpondwe, Bunagana, Goli and Ntoroko border posts were done.  The monthly progress reports as planned for the progress of works were not available."], ["Project 1097: New standard gauge railway line- **Partially Achieved**", null, null, null, null], ["Development  of  Standard Gauge Railway Infrastructure", "a)A comprehensive financial analysis of the Eastern route finalized;", "Budget: 39.2 Release: 33.43  Spent: 33.432 The funds released related to quite a number of activities and were therefore difficult to attach the amount spent on a specific output. **Note:**", "Not Achieved", "a) The comprehensive fiscal analysis report was not completed. This was still pending review and adoption by the Peer Review Committee;"], [null, "Training of staff undertaken; b)", null, "Not Achieved", "b) Training of staff was not undertaken;"], [null, "of unsolicited  local content participants undertaken; c)Profiling", null, "Not Achieved", "profiling  of unsolicited local content participants was not completed; c) The"], [null, "d) National and Regional coordination of the SGR project undertaken;", null, "Partially Achieved", "d) The National and coordination the SGR project Regional  of undertaken;"], [null, "e)Statistical  and economic software and equipment are procured;", null, "Not Achieved", "e) Statistical and economic software  and equipment were not procured."], [null, "PAPs along the corridor acquired; f)Affected", null, "Achieved", "f) 264 PAPs were compensated along the corridor."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 24, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Output", "Planned Activity", "Amount (UGX. Billion)", "Activity Delivery", "Audit Remarks"], "type": "table"}}, {"content": [["", "g)14.433acres of SGR corridor acquired", "", "Achieved", "e) 26.704 acres for the SGR corridor was acquired."], ["Project 1284: Development of New Kampala port in Bukasa- **Partially Achieved**", null, null, null, null], ["Feasibility  / Design Studies", "Implementation of RAP", "Budget:3.9 Release:3.7 Spent: 7.7 Funds totaling to UGX 766.9m for this activity had been used for the construction of Sezibwa Swamp and office consumables. **Note:**", "Achieved", "a) The Resettlement Action Plan study report for Bukasa was approved  and implementation commenced."], ["Construction/R ehabilitation of Inland Water Transport Infrastructure", "b)20%  of dredging surcharging completed port and works", null, "Not Achieved", "b) The 20% of dredging and surcharging works were not done due to procurement delays of dredging  and surcharging  contractors. The law required that a local contractor should be included in the civil works which were eventually resolved as proposed. The works were also affected by delays in compensation of PAPs in the area where works were to be done."], ["Construction/R ehabilitation of Inland Water Transport Infrastructure", "Detailed engineering design for the New Kampala  at Bukasa completed Port", null, "Not Achieved", "Detailed Engineering design for New Kampala Bukasa was not completed The"], ["Project 1373 Entebbe Airport Rehabilitation Phase **1-Not Achieved**", null, null, null, null], ["Rehabilitation  of Upcountry Aerodromes", "a)100% works for the new cargo center complex for Entebbe Airport completed", "Overall the project progress was at 64% Budget:151.5 8  Released: 92.68 Spent:92.68 **Note:**", "Not Achieved", "a) The works on the new cargo center complex for Entebbe Airport were not completed."], [null, "", null, "Not Achieved", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 25, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Output", "Planned Activity", "Amount (UGX. Billion)", "Activity Delivery", "Audit Remarks"], "type": "table"}}, {"content": [["", "b)100% rehabilitation works for aprons 1 and 2 completed", "physical progress  as of October 2019.  **Error! eference source not found.** refers", "", "b) The rehabilitation works for aprons 1 and 2 were not completed."], ["c)100% rehabilitation works for runway 12/30  its associated taxiways completed and", "**found.** refers", null, "Not Achieved", "c) The rehabilitation works for runways and its associated  taxiways were not completed."], ["d)20% works for the New  Passenger Terminal completed", "", null, "Not Achieved", "d) The new passenger terminal building works are yet to commence as it is dependent on the completion of the new cargo center complex. Physical progress was at 0%."], ["Project 1489 Development of Kabaale Airport- **Partially Achieved**", null, null, null, null], ["Border  Post Rehabilitation/ Construction", "a)50% physical works for the development of Kabaale Airport (Phase I) completed;", "Budget:0.5 Release:6.25 Spent: 6.25", "Partially Achieved", "Planned activities for Phase I not fully completed. Activities done include: Clearing and grubbing; swamp treatment; cut and fill, plus the drainage works and road diversion of 3.8km was accomplished. was affected by land compensation issues, delays in procurement of supervision consultant and release of GoU counterpart funding. Progress"], ["Project 1512: Uganda National Airline Project- **Partially Achieved**", null, null, null, null], ["Laws, Guidelines, Plans, Strategies and Policies,", "a)National launched operational Airline and", "Budget: 129.5 Release: 409.55  Spent: 117.232", "Achieved", "**a)** National Airline launch and operationalization was achieved. Key staff was recruited as planned using a consultancy.  The Uganda National Airline started  operations. However, the Five phase  certification process the Air Operator  Certificate was still ongoing at the end of June 2019. for"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 26, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Output", "Planned Activity", "Amount (UGX. Billion)", "Activity Delivery", "Audit Remarks"], "type": "table"}}, {"content": [["Purchase  of Motor vehicles and  Other Transport Equipment", "4 aircraft for the National  Airline procured; a)", "", "Partially Achieved", "b) Two bombardier CRJ900 aircraft were delivered out of the four planned aircraft."], ["Subprogram: Roads and Bridges-Achieved", null, null, null, null], ["Support MELTC to", "TNA carried out in 20DLGs & 20 urban LGs for selection of Technical Supervisors and Non-Engineering staff to undertake training in LBT, LCS, & CCIs.", "Bugdet:4 Release:4 Spent:4", "Achieved", "**a)** TNA carried out in 20DLGs & 20 urban LGs for selection of Technical Supervisors and Non- Engineering staff to undertake training in LBT, LCS, & CCIs output was achieved. 198 No. Road maintenance gang leaders and 19No road overseers from various districts (20) and urban local governments (20).  The non-engineering staff was also trained."], [null, "TNA carried out in 10 DLGs for the selection of trainable Road Gang Leaders in LBT/Routine  road maintenance.", null, "Achieved", "TNA carried out in 10 DLGs for the selection of trainable Road Gang Leaders in LBT/Routine road maintenance. The training needs assessment for 10 DLGs was carried out on routine road maintenance."], [null, "c)  Technical Supervisors from 10 DLGs", null, "Achieved", "The technical supervisor was also trained for the 10 DLGs."], ["Project 1421: Development of the construction industry-Partially **Achieved**", null, null, null, null], ["Policies, Laws, Guidelines, Plans  Strategies and", "a)General specifications  for roads and bridges work reviewed and updated ;", "Budget:8.2 Release:7.79 Spent: 3.8", "Achieved", "a) The General specifications for roads and bridges works were not updated."], [null, "b) UCICO bill finalized and established;", null, "Not Achieved", "b) UCICO bill was not The reversed finalized.  government  and canceled the bill."], [null, "c)Unit cost study for road construction  and maintenance prepared;", null, "Partially Achieved", "**c)** The Unit cost Study for road construction and maintenance  was partially  completed. However, this was yet to be approved."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 27, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Output", "Planned Activity", "Amount (UGX. Billion)", "Activity Delivery", "Audit Remarks"], "type": "table"}}, {"content": [["", "Non-motorised manual d) transport prepared;", "", "Partially Achieved", "d) Non-motorized transport manual was partially completed. It was in draft form yet to be approved by the responsible authorities."], ["Project 0269: Construction of Selected Bridges- **Partially Achieved**", null, null, null, null], ["Monitoring and capacity building  support  district  works for road", "of and Swamp Construction  Bambala  Kabindula  Crossings  (Kyankwanzi District) completed", "Budget:18.6 Release:18.4 Spent: 17.03", "Achieved", "**a)** The construction of the Bambala and Kabindula swamp  was completed. crossing"], [null, "of Bridge District) Construction Kisaigi (Kakumiro completed;", null, "Achieved", "The construction of Kisaigi Bridge was completed. b) the"], ["Major Bridges", "and of swamp between and c)  Design Construction  Sezibwa  crossing  Kayunga  Nakasongola; Wangobo-Nsonkwe- Namunyumya; Muzizi and Amodo swamp among others.", null, "Partially Achieved", "design and construction of sezibwa swamp crossing were not completed. This activity was still ongoing at the time of the audit.  However, there were a number of bridges that had not been completed like Wangobo- Nsonkwe-Namunyumya; Muzizi and Amodo Swamp among others. This was attributable to procurement being halted and taken over by UNRA for the case of Amua Bridge; while for others there was Delayed procurement of materials for the construction of the metallic ladder and lack of equipment. The"], ["Project:0307 Rehabilitation of District Roads-Not **Achieved**", null, null, null, null], ["Urban Roads construction and rehabilitation (Bitumen Standards)", "a) Rehabilitation of roads in Mityana MC - 2.35km  Old Kampala Rd & Station road completed on", "The activities were not achieved due to various reasons. For example, the procurement delays noted in obtaining contractors  for the works to be done on Budget: 8.411 Release:  8.274  Spent: 8.096 **Note:**", "Not Achieved", "a) Rehabilitation of roads in Mityana MC was not completed. The only 1.7km of the road was completed."], [null, "Feasibility study/design  for urban  roads rehabilitation project in  Municipal Councils undertaken 20", null, "Not Achieved", "b) The feasibility study or design for the urban road  rehabilitation project was not undertaken at the time of the audit."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 28, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Output", "Planned Activity", "Amount (UGX. Billion)", "Activity Delivery", "Audit Remarks"], "type": "table"}}, {"content": [["", "", "Mityana MC  on Kampala Road and Station Road.; Delays in concluding detailed designs and engineers cost estimates affected the planned road works.", "", ""], ["c) Additional works on  tarmacking parking areas and access road to Guest Wing & Health Facility at NALI", "detailed designs and engineers cost estimates affected the planned road works.", null, "Not Achieved", "c) The additional works on tarmacking  parking areas and access road to Guest Wing and Health facility at NALI Estate  not completed as we noted that drainage works were still ongoing along with other activities. were"], ["Project 0306: Urban Road Re-sealing-Not **Achieved**", null, null, null, null], ["Roads, Streets, and Highways", "ading to bitumen standard  of Busabala  Road (12km)  in Makindye Ssabagabo  Phase 1 MC- a) Rehabilitation/Upgr", "Budget: 6 Release: 5.860  Spent: 5.860", "Not Achieved", "(121km) Rehabilitation/upgrading  to bitumen standard of Busabala Road in Makindye Ssabagabo MC-Phase I was not achieved. This was due to the change  Top Management  to rehabilitate the Cathedral and Church Roads in Bugemebe TC and Internal Roads at the National Agric Show Grounds in Jinja M.C. the Team by"], ["Project 0307: Rehabilitation of district roads- **Partially Achieved**", null, null, null, null], ["Roads, Streets, and Highways", "a)Construction  of roads using probase technology undertaken for 75km of  including Nansana- Bira- Kireka road (4.7km); roads", "Budget:73.89 5 Release:74.08 5  Spent: 80.779 **Note:** It was difficult to establish how much had been spent on a specific planned output vis-a- vis the deliverables reported.", "Achieved", "a) Construction of roads using  probase technology undertaken for 75km of roads including  Nansana- Bira-  road (4.7km)  was completed. Kireka"], [null, "Geometric and pavement design of road sections to be constructed b)", null, "Partially Achieved", "b) The geometric and pavement design of the road section was not completed."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 29, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Output", "Planned Activity", "Amount (UGX. Billion)", "Activity Delivery", "Audit Remarks"], "type": "table"}}, {"content": [["", "c) Specialized  Equipment for survey procured", "", "Not Achieved", "c) Specialized Equipment for the survey was not procured."], ["Construction  of access road to Mwiri (3.1km) completed", "", "Achieved", "d) The construction of the access road to Mwiri was completed.", null], ["**Subprogram:** Mechanical Engineering Services-Partially **Achieved**", null, null, null, null], ["Operation and maintenance of MV Kalangala ship and other delegated ferries", "a) Ferry landing at Nakiwogo ( Entebbe) and  Lutoboka Kalangala) maintained;", "Budget: 33.2 Release: 33.07  Spent: 32.594", "Achieved", "a)The landing at Nakiwogo and Lutoboka was in a maintained; site"], [null, "b) Operation of MV Kalangala  ship supported  and monitored;", null, "Achieved", "The operation of the MV Kalangala ship was supported. b)"], [null, "Marine insurance for MV Kalangala and lake Bisina ferry secured; c)", null, "Achieved", "c) Marine Insurance for MV Kalangala and L Bisina was secured."], [null, "d) Class survey for MV  Kalangala undertaken;", null, "Partially Achieved", "d) I could not confirm is the survey had been extensively undertaken as there were no reports presented to the audit team."], ["Project 1405: Rehabilitation of Regional Mechanical Workshop- **Partially Achieved**", null, null, null, null], ["Government Buildings and Administrative Infrastructure", "a) Gulu Regional Mechanical Workshop parking yard paved;", "Budget:3.030 Release: 2.810  Spent: 2.810", "Achieved", "a) Gulu Regional Workshops'  parking yard was paved."], [null, "Mbarara  Regional Mechanical Workshop yard paved;", "", "Achieved", "b) Mbarara Regional Mechanical Workshop yard was also paved."], [null, "c) 2 Zonal Centers established;", "", "Not Achieved", "The two zonal centers were not established."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 30, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Output", "Planned Activity", "Amount (UGX. Billion)", "Activity Delivery", "Audit Remarks"], "type": "table"}}, {"content": [["Project 1105: Strengthening Sector Coordination, Planning and **ICT-Partially Achieved**", null, null, null, null], ["Strengthening sector coordination, planning, and ICT", "a)Ministerial Policy developed; ICT", "Budget: 1.2 Release: 1.098  Spent: 7.966", "Partially Achieved", "a) The Ministerial ICT Policy was developed."], [null, "b) Coordinates and mapping of infrastructure on  Lake Victoria.", null, "Not Achieved", "c) Coordinates and mapping  of infrastructure identified on Lake Victoria, the activity  not completed. was"], [null, "The ToRs for Ministerial ICT policy and Environmental Impact Assessment reviewed the report of Portbell and Jinja landing  sites completed.", null, "Achieved", "The ToRs for Ministerial ICT policy and Environmental Impact Assessment review report for Portbell and Jinja landing sites were provided for audit."], [null, "access Feasibility Study and  detailed engineering designs for  roads, community  jetties and landing sites on L.Victoria completed. d)", null, "Not Achieved", "for d) Feasibility study and detailed engineering designs  access roads,  community jetties and Landing sites on Lake Victoria were not done since there was no funding from world bank as expected."], [null, "e)National Transport Master  Plan conducted  and preparation  a Multimodal transport strategy commenced; of", null, "Partially Achieved", "The National Transport Master Plan conducted and preparation for the Multimodal transport strategy. The National Transport Master Plan was conducted  the preparation of the Multi-Modal transport strategy was not done. while"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 21, "level": 5}}], "page": 31, "document_name": "MWTS Report of Auditor General 2019", "columns": ["Output", "Planned Activity", "Amount (UGX. Billion)", "Activity Delivery", "Audit Remarks"], "type": "table"}}, {"content": "Source: MPS, Interviews, OAG reviews", "metadata": {"headings": [{"headings_0": {"content": "Source: MPS, Interviews, OAG reviews", "page": 31, "level": 11}}, {"headings_1": {"content": "Appendix I \u2013 Implementation of planned activities", "page": 22, "level": 5}}], "page": 31, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "Appendix II: Summary of Audit Findings per project", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}, {"headings_1": {"content": "Source: MPS, Interviews, OAG reviews", "page": 31, "level": 11}}], "page": 32, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": "The table below presents the summary of findings per project", "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 32, "document_name": "MWTS Report of Auditor General 2019", "type": "heading"}}, {"content": [["**1**", "Rehabilitation/upgrading of the access road(3.1km) to Busoga College Mwiri in Jinja and paving the parking area at the central materials laboratory in Kireka, Kampala.", "**Inadequate feasibility studies during design, and increased quantities;** Audit noted that the original geometric design was shifted at sections 1+150 to 1+410, and 1+600 to 1+700 with an intention of reducing on the earthworks as indicated in progress reports. It was however noted that the quantities of Cut to spoil, imported subgrade fill material, and stone pitching exceeded the original by 561%, 163.2%, and 31.2% respectively. This is a clear indicator that thorough investigations were not carried out at the design stage."], [null, null, "**The omission of essential components in the contract;** Audit review of project bills of quantities, and inspection of the implemented project revealed that LHS road edge protection and guard rails were not provided for in the contract."], [null, null, "**Expired Performance guarantee;** The extended performance guarantee expired on 24 th July 2019 and has not been renewed to-date. It should be noted that the contractor has not yet achieved substantial completion and still has outstanding works to implement."]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 32, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["**1**", "Rehabilitation/upgrading of the access road(3.1km) to Busoga College Mwiri in Jinja and paving the parking area at the central materials laboratory in Kireka, Kampala.", "**Inadequate feasibility studies during design, and increased quantities;** Audit noted that the original geometric design was shifted at sections 1+150 to 1+410, and 1+600 to 1+700 with an intention of reducing on the earthworks as indicated in progress reports. It was however noted that the quantities of Cut to spoil, imported subgrade fill material, and stone pitching exceeded the original by 561%, 163.2%, and 31.2% respectively. This is a clear indicator that thorough investigations were not carried out at the design stage."], [null, null, "**The omission of essential components in the contract;** Audit review of project bills of quantities, and inspection of the implemented project revealed that LHS road edge protection and guard rails were not provided for in the contract."], [null, null, "**Expired Performance guarantee;** The extended performance guarantee expired on 24 th July 2019 and has not been renewed to-date. It should be noted that the contractor has not yet achieved substantial completion and still has outstanding works to implement."], [null, null, "**The slow progress of works;** Review of Progress report of August 2019, revealed that the original project period of six (6) months had been extended by 15weeks. The audit noted that with the extension of 15 weeks, by 31 st July 2019, the progress of works was only 86.3%, against elapsed project time of 133.68%."], [null, null, "**Inspection of Works;** some of the observations made included; Bleeding at Ch 0+030, Silted side drain at LHS of kakira access, Short side drain at LHS of kakira access, Poorly finished and failed stone pitching at end of Bugembe access LHS, Shrub Overgrown side drain on LHS of Iganga access affecting flow of water, Cracked access culvert line at 0+200 LHS, Washed/damaged stone pitching bases at several locations, Damaged end structures at several access culverts, Unconstructed outlet end structures on all cross culverts, Potholes developing at km 0+975 centreline, Stripping of second seal chippings at Ch 1+850 \u2013 Ch 1+950."], [null, null, "**Quality of Works;** Audit undertook DCP tests, and noted that the Subbase layer passed, while there are some weak points in the base layer on the right-hand side of the road. The average CBR for the base layer is 68% on the LHS, and 54.26% on RHS."], [null, null, "**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment revealed inconsistencies in some of the quantities of the measured items resulting in an overpayment of UGX.17,486,856"], [null, null, "**Insufficient progress reports;** Review of availed project documentation revealed that out of the ten (10) reports expected on file, six had been prepared."], ["**2**", "Rehabilitation of Runga- Waaki-Butiaba road in Hoima district (Total", "**Inadequate planning.** The contractor was denied access to the road section from km11+500 to 19+200 due to land acquisition and compensation issues."]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 32, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "Length=19.2km) UGX.1,199,844,060", "**Performance security validity period and extension.** The performance security was not valid for the full period required in the contract and was not extended upon awarding of extension of time."], ["**Insurance Cover.** There was delayed effecting of Insurance which was effected to cover only the contractor and not the Employer and was not extended upon extension of the contract period.", null, null], ["**Inspection of Works.** The following observations were made; Vegetation growth inside drains and edges of the road, culverts without end structures, Culverts with no fill close to the end structures, Culvert silted to half its diameter and Collapsed end structure of culverts.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 33, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "Length=19.2km) UGX.1,199,844,060", "**Performance security validity period and extension.** The performance security was not valid for the full period required in the contract and was not extended upon awarding of extension of time."], ["**Insurance Cover.** There was delayed effecting of Insurance which was effected to cover only the contractor and not the Employer and was not extended upon extension of the contract period.", null, null], ["**Inspection of Works.** The following observations were made; Vegetation growth inside drains and edges of the road, culverts without end structures, Culverts with no fill close to the end structures, Culvert silted to half its diameter and Collapsed end structure of culverts.", null, null], ["**Quality of Works.** The contractor duly submitted test results for compaction and borrows pit materials but there is no evidence of written approval by the contract manager to the contractor.", null, null], ["**Quantity Verification.** Overpayments equivalent UGX 9,882,810 were noted during quantity verifications", null, null], ["**Supervision of Works.** There was no evidence of the appointment of a site supervisor by the Chief Administrative Officer, Hoima district and site dairies were signed by the contract manager.", null, null], ["**3**", "Rehabilitation of Bulucheke-Muchomo- Nyende road in Bududa district (8.4km) UGX.1,041,634,380", "**Inadequate planning and design.** The quantities for common excavation or cut to spoil, rock excavation, and fill items were underestimated and the executed quantities increased the contract amount by UGX 218,496,700."], [null, null, "**Delayed initiation of Performance security.** Performance security was issued 5 months and 6 days late, exposing the client to the risk of loss in the event of the poor performance of the contractor."], [null, null, "**Insurance Cover.** Insurance was effected to cover only the contractor and not the Employer and was not extended upon extension of the contract period."], [null, null, "**Inspection of Works.** The following observations were made; Cuts were made at close to 90 degrees, gulleys had developed in the carriageway, there is a need for culvert installation at several points at which water flows across the carriageway along the road, collapsed edges of fill sections, rock outcrops in the carriageway."], [null, null, "**Quality of Works.** The Audit team noted that the contractor duly submitted field density compaction test results for completed sections."], [null, null, "**Quantity Verification.** Some overpayments worth UGX 22,604,400 were made"], [null, null, "**Inadequate supervision.** The contract manager prepared only two progress reports and minutes for one site meeting as opposed to the expected 9 reports and minutes."], ["**4**", "Nfasha - Kigunguzo - Rwabahondame Road (8.0km) and Kitagata - Mushanje Road (3.5km); Total Length = 11.5km, UGX.905,192,042", "**Expired Advance payment guarantee.** Advance payment guarantee expired with only 10% having been recovered, leaving the rest unsecured and exposing MOWT to the risk of financial loss."], [null, null, "**Unjustified extension of time.** Extension of time based on inclement weather was unjustified due to contractor's failure to give early warning on the matter, questionable records on site daily reports and lack of evidence of computing extension of time as stipulated in General specifications for roads and bridge works."]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 33, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "**Delayed completion of works and uncharged liquidated damages.** At the time of the audit, works were incomplete, the completion certificate was yet to be issued and extended contract period had been exceeded. Liquidated damages worth UGX 28,985,345 remained uncharged.", null], ["**Inspection of Works.** The following were observed; Culverts missing where water flows across the carriageway, Metal pipe culvert end structures not constructed, Fill on top of metal pipe culverts has been washed off, gulleys had developed in sections of both roads, all borrow pits used on the project had not been reinstated, and edge breaks at various fill sections on both roads", null, null], ["**Quality of Works.**  **Desk Review of Quality Assurance Control**  The Audit team noted that the contractor duly submitted field density compaction test results for completed sections. **Testing of Quality of Materials**  Of the 12 tests carried out on samples of gravel from three borrow pits, 5 parameters failed to meet specification requirements", null, null]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 34, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "**Delayed completion of works and uncharged liquidated damages.** At the time of the audit, works were incomplete, the completion certificate was yet to be issued and extended contract period had been exceeded. Liquidated damages worth UGX 28,985,345 remained uncharged.", null], ["**Inspection of Works.** The following were observed; Culverts missing where water flows across the carriageway, Metal pipe culvert end structures not constructed, Fill on top of metal pipe culverts has been washed off, gulleys had developed in sections of both roads, all borrow pits used on the project had not been reinstated, and edge breaks at various fill sections on both roads", null, null], ["**Quality of Works.**  **Desk Review of Quality Assurance Control**  The Audit team noted that the contractor duly submitted field density compaction test results for completed sections. **Testing of Quality of Materials**  Of the 12 tests carried out on samples of gravel from three borrow pits, 5 parameters failed to meet specification requirements", null, null], ["**Quantity Verification.** Some overpayments worth UGX UGX. 72,037,960 were made.", null, null], ["**Inadequate supervision.** Reports for January, April, June, and July were not seen during audit.", null, null], ["**5**", "Rehabilitation of Kizungu Rise in Nyamwamba division (0.6km), Mariseri road in Nyamwamba division (0.5km), Mumbuzi-Basecamp road (1.5km), Nyamwamba west road (0.5km), Mumbuzi 2 (0.1km), Nyakasanga Upper (1.0km), Mutanywana road in Central division (1.8km), Kidodo road (1.2km) and Landfill road (0.9km) (Total Length =8.1 km), UGX. 650,661,440", "**Payment for tests ordered or carried out by the engineer.** Money amounting to UGX 3,150,000 was paid under the above item however instructions and test results of these were not availed."], [null, null, "**Inspection of Works.** The following were observed; Culverts without end structures, Poor workmanship on end structures finishes, deformed culverts, access roads without culvert, Fill washed off from culvert top, all gravel washed off carriageway on Nyamwamba West Road, and side drains on Nyakasanga road had been heavily eroded by surface runoff"], [null, null, "**Quality of Works.**  **Desk Review of Quality Assurance Control**  The contractor duly submitted test results for compaction and borrows pit materials but there is no evidence of approval by the contract manager.  **Testing of Quality of Materials**  The gravel used met all the required parameters for wearing courses except the percentage passing 37.5mm sieve."], [null, null, "**Quantity Verification.** Some overpayments worth UGX. 56,719,560 were made."], [null, null, "**Supervision of Works.** It was observed that the contract manager duly prepared and submitted monthly progress reports in accordance with PPDA regulation 52"], ["6", "Rehabilitation of Bong Cao-Corner Boroboro Road (7.1km), Awiirao Primary School - Otai Village Banya Parish Road Section (3km) includes Swamp Filling, Abongo Rwot Corner Pajero Road (4.0Km) including Swamp Raising and Barjwinya -", "**Insurance Cover;** The insurance cover provided expires before the end of the defects liability period contrary to clause 13.1 of the works contract. Accordingly, the audit noted that the works were not adequately insured for the entire duration of the contract period"], [null, null, "**Unjustified Extension of Time;** The extension of time of 40 days granted to the contractor was considered unjustified because;  \uf0b7 The extension of time arising from the heavy rainfall was not computed as per the procedures set out in section 1229 of the general specifications for road"]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 34, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "Barobogo - Acwao - Ayago Boarder (5.9km); Total length 20.0km UGX.819,802,640", "\uf0b7 and bridge works and there was no authenticated rainfall data provided by the contractor Inconsistencies were noted regarding the rainfall experienced in the area in the months of May and April"], ["**Change of Contractor\u2019s Key Personnel;** some of the contractor\u2019s key personnel such as the site engineer, Contract Manager and Construction Superintendent that had originally been named in the schedule of key personnel were not participating in the execution of the contract and had been replaced without approval.", null, null], ["**Work Programs;** whereas the contractor submitted a work program at the start of the works, there was no evidence of submission of updated work programs every 30 days as is required by clause 27.3", null, null]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 35, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "Barobogo - Acwao - Ayago Boarder (5.9km); Total length 20.0km UGX.819,802,640", "\uf0b7 and bridge works and there was no authenticated rainfall data provided by the contractor Inconsistencies were noted regarding the rainfall experienced in the area in the months of May and April"], ["**Change of Contractor\u2019s Key Personnel;** some of the contractor\u2019s key personnel such as the site engineer, Contract Manager and Construction Superintendent that had originally been named in the schedule of key personnel were not participating in the execution of the contract and had been replaced without approval.", null, null], ["**Work Programs;** whereas the contractor submitted a work program at the start of the works, there was no evidence of submission of updated work programs every 30 days as is required by clause 27.3", null, null], ["**Inspection of Works;** Works were completed; observations made included; cracked headwalls, water ponding and vegetative overgrowth in some sections of the roads", null, null], ["**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment showed that the quantities paid for were consistent with the audit quantities", null, null], ["**Supervision of Works;** Progress reports for the months of May and June were not availed to the audit team for review. In addition, site diaries for the months of May, June, July, and August were also not availed", null, null], ["7", "Rehabilitation of Akura Health Centre II \u2013 Agoro- Atiriglwo- Okwalo Moko Market Road (6.9km), J B Odwee Road (1.1km)  and Okello Field Marshall Road (1.0km) in  Alebtong District UGX.385,706,600", "**Delayed Submission of Performance Guarantee;** Review of related correspondences showed that the contractor submitted the performance guarantee 134 calendar days late contrary to clause 52.1 of the contract"], [null, null, "**Expiry of the Performance Security Prior to Completion of Works;** Audit established that the bank guarantee submitted was valid until 27 th June 2019, 47 calendar days prior to the stipulated contractual date of expiry and contrary to clause 52.4 of the works contract"], [null, null, "**Unjustified Extension of Time;** The extension of time of 40 days granted to the contractor was considered unjustified because;  \uf0b7 The extension of time arising from the increment weather was not computed as per the procedures set out in section 1229 of the general specifications for road and bridge works and the rainfall data provided by the contractor was not authenticated by the meteorological authority  \uf0b7 The extension of time did not take into consideration the slow progress of works by the contractor. From March to July 2019, the physical progress achieved was reported as 56% to 60% respectively"], [null, null, "**Delayed completion of works;** the completion date was extended from 4 th July to 24 th August 2019. However, at the time of audit inspection on 6/11/2019, it was observed that works had not yet been completed. Unexecuted works included graveling works on J B Odwee Road and Okello Field Marshall Road"], [null, null, "**Inspection of Works;** some of the observations made included; cracked culverts, broken culvert end structures, washing off of culvert backfill, unrestored borrow pit, and"]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 35, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "heavily silted culverts.", null], ["**Quality of Works;** A sample of gravel used was tested and results showed that it met all the required parameters for use as wearing course", null, null], ["**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment revealed showed that the quantities paid for were consistent with the audit quantities", null, null]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 36, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "heavily silted culverts.", null], ["**Quality of Works;** A sample of gravel used was tested and results showed that it met all the required parameters for use as wearing course", null, null], ["**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment revealed showed that the quantities paid for were consistent with the audit quantities", null, null], ["8", "Low Cost Sealing of Selected District Roads; Lot 2: Nyaruzigati-Kyapa- Kitabu Road Section A (5.7Km) in Kasese District UGX 2,597,432,711", "**Preparation of BoQs;** A review of the BoQs prepared indicated that a number of items included within the BoQ were not aligned to the specifications with regards to the numbering and units of measurement. Further, it was established that a number of items that are specified as non- separately measurable/payable items within the specifications had been included in the BoQs"], [null, null, "**Delayed Submission of Performance Security;** Review of related correspondences showed that the contractor submitted the performance guarantee 33 calendar days late contrary to clause 52.1 of the contract"], [null, null, "**Irregular/unjustified Extension of Time;** The extension of time of 62 days granted to the contractor was considered unjustified because;  \uf0b7 The extension of time arising from the inclement weather was not computed as per the procedures set out in section 1229 of the general specifications for road and bridge works and the rainfall data provided by the contractor was not authenticated by the meteorological authority  \uf0b7 The contractor did not provide an early warning as is required under clause 32.1 of the contract  \uf0b7 The computation of delays arising from heavy rains in the months of June and July took into consideration some of the days when the contractor was reportedly off the site due to Ebola outbreak  \uf0b7 There was no evidence of consideration of the performance of the contractor in the assessment of his consideration for the extension of time"], [null, null, "**Delayed Completion of Works;** The contractor\u2019s intended completion date was extended by 62 days to 6 th November 2019, however, at the time of the physical inspection of works 17 th November 2019, significant works such as road base construction, road surfacing, and stone pitching had not yet been completed"], [null, null, "**Work Programs;** No work program or updated work programs were found on the contract management file submitted to the audit team for review"], [null, null, "**Performance of the Contractor;** Basing on the slow progress of works, failure of the contractor to mobilize the required equipment on time and reported challenges of the contractor\u2019s cash flow, the contractor\u2019s performance with regards to the timely completion of the works is considered poor."], [null, null, "**Inspection of Works;** Defects observed included; cracked culverts, culverts with exposed wire mesh, unjointed culverts, and culvert end structures exhibited poor workmanship as they were cracked/broken and loosely jointed"], [null, null, "**Road Safety and OHS;** no deviations or traffic signage to control the traffic was seen on site despite the on-going"]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 36, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "works; some of the workers of the contractor did not have appropriate Personal Protection Equipment (PPE\u2019s)", null], ["**Quality of Works;** Despite on-going works on the base layer, test results for the gravel used on the sub-base and base layers were not seen. In addition, the contractor had stockpiled K1-60 emulsion bitumen and MC-30 cutback; however, test results of these were not availed", null, null], ["**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment revealed inconsistencies in some of the quantities of the measured items resulting in an overpayment of UGX. 20,852,440\u202c", null, null]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 37, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "works; some of the workers of the contractor did not have appropriate Personal Protection Equipment (PPE\u2019s)", null], ["**Quality of Works;** Despite on-going works on the base layer, test results for the gravel used on the sub-base and base layers were not seen. In addition, the contractor had stockpiled K1-60 emulsion bitumen and MC-30 cutback; however, test results of these were not availed", null, null], ["**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment revealed inconsistencies in some of the quantities of the measured items resulting in an overpayment of UGX. 20,852,440\u202c", null, null], ["**Supervision of Works;** Apart from the progress report of August 2019, all the other progress reports availed to the audit team for verification were found to be lacking as they missed out essential information", null, null], ["9", "Low Cost Sealing of Selected District Roads; Lot 2: Nyaruzigati-Kyapa- Kitabu Road Section B (5.7Km) in Kasese District UGX.3,652,948,656", "**Preparation of BoQs;** A review of the BoQs prepared indicated that a number of items included within the BoQ were not aligned to the specifications with regards to the numbering and units of measurement. Further, it was established that a number of items that are specified as non- separately measurable/payable items within the specifications had been included in the BoQs"], [null, null, "**Delayed Commencement of Works;** The contractor was ordered to commence works a month later than the stipulated contractual commencement date"], [null, null, "**Delayed Submission of Performance Security;** Review of related correspondences showed that the contractor submitted the performance guarantee 223 calendar days late contrary to clause 52.1 of the contract"], [null, null, "**Irregular/Unjustified Extension of Time;** The extension of time of 68 days granted to the contractor was considered unjustified because;  \uf0b7 There was no evidence on file of the contractor giving early warning of the possible delay resulting from the ebola virus outbreak and the heavy rains as is required in clause 28.2 of the works contract  \uf0b7 The computation for the number of days lost due to bad weather took into consideration the months of June and July which are the same months when the Ebola outbreak occurred and the contractor wasn\u2019t on site  For the Ebola outbreak alone, the contractor was awarded a total of 58days as time lost; however, according to the Ministry of Health, the Ebola outbreak lasted for a maximum of only 42 days \uf0b7 \uf0b7 The contractor was granted an extension of time despite his failure to maintain a performance guarantee for the entire  \uf0b7 There was no evidence of consideration of the performance of the contractor in the assessment of his consideration for the extension of time"], [null, null, "**Slow Progress of Works;** The intended completion date was extended by 68 days from 1 st October 2019 to 9 th December 2019. However, at the time of audit inspection on 16/11/2019 works such as sub-base layer and drainage works had not yet been completed while construction of the base layer and road surfacing works had not commenced. There"]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 37, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "was no evidence of equipment or materials on site (apart from gravel at the borrow pits)", null], ["**Works Program;** No work program or updated work programs were found on the contract management file submitted to the audit team for review", null, null], ["**Change of Contractor\u2019s Key Personnel;** Review of the progress reports and minutes of site meetings indicated no evidence of participation of all the key personnel including the site engineer, general foreman, and plant manager in the execution of works", null, null]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 38, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "was no evidence of equipment or materials on site (apart from gravel at the borrow pits)", null], ["**Works Program;** No work program or updated work programs were found on the contract management file submitted to the audit team for review", null, null], ["**Change of Contractor\u2019s Key Personnel;** Review of the progress reports and minutes of site meetings indicated no evidence of participation of all the key personnel including the site engineer, general foreman, and plant manager in the execution of works", null, null], ["**Performance/ Capacity of the Contractor;** Basing on the slow progress of works, failure of the contractor to mobilize the required personnel, delayed submission of a performance guarantee and reported challenges of the contractor\u2019s cash flow, the capacity of the contractor to execute the works is considered doubtful.", null, null], ["**Inspection of Works;** On some sections of the road, the sub-base had been damaged; Some of the culvert lines inspected had broken culvert pieces and were heavily silted", null, null], ["**Road Safety and OSH Issues;**  \uf0b7 The contractor had damped gravel for the sub-base however; there was no signage to warn oncoming traffic of this impediment  \uf0b7 Some of the contractor\u2019s staff did not have appropriate Personal Protection Equipment (PPE\u2019s) \uf0b7 The contractor failed to show the audit team the facilities used for sanitary purposes", null, null], ["**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment revealed inconsistencies in some of the quantities of the measured items resulting in an overpayment of UGX.19,060,800\u202c", null, null], ["**Supervision of Works;** Apart from the progress report of August 2019, all the other progress reports availed to the audit team for verification were found to be lacking as they missed out essential information", null, null], ["10", "Low cost sealing of selected district roads; lot 6: kisozi \u2013 Nawanyago road section A (4.0km) in Kamuli district.", "**Preparation of BoQs;** A review of the BoQs prepared indicated that a number of items included within the BoQ were not aligned to the specifications with regards to the numbering and units of measurement. Further, it was established that a number of items that are specified as non- separately measurable/payable items within the specifications had been included in the BoQs"], [null, null, "**The omission of essential items in the contract;** Audit review of project bills of quantities, and inspection of the implemented project revealed that river training works, speed control infrastructure, were not included in the original contract."], [null, null, "**Delayed Submission of Performance Security;** Review of related correspondences showed that the contractor submitted the performance guarantee 90 calendar days late contrary to clause 52.1 of the contract"], [null, null, "**Liquidated Damages;** The contract between MoWT, and M/S Rema Limited expired on 22 nd November 2019 and was not extended. As per GCC 49.1, the Contractor is to be charged Liquidated damages."], [null, null, "**Inadequate pavement layers;** Audit inspection of works revealed that the upper layer had been stabilized indicating it"]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 38, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "was the base. However, after an investigation to confirm the thickness of layers, it was noted that the layers above the subgrade are on average 180mm thick indicating that the Subbase layer doesn\u2019t meet the required thickness.", null], ["**Delayed/Slow execution of works;** Audit inspection of works, and review of progress reports revealed that the project had achieved only 25% of physical progress by the end of the original contract duration.", null, null], ["**Inspection of Works;** Defects observed included; Silted cross culvert at Ch 0+005, damaged bedding at cross culvert at Ch 0+255 LHS, Potholes development and ponding at Ch 0+270 LHS, Scoured bedding at cross culvert at Ch 0+300, Less cover on all culvert lines towards the End structures on both sides, Damaged End structure at cross culvert at Ch 1+620, Collapsed End structure at access culvert at Ch 1+628, Pothole at Ch 3+010 within stabilized base layer, Sugar cane, and sweet potatoes farming within swamp section that blocks flow of water. All lines are not functioning since water cant flow", null, null]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 39, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "was the base. However, after an investigation to confirm the thickness of layers, it was noted that the layers above the subgrade are on average 180mm thick indicating that the Subbase layer doesn\u2019t meet the required thickness.", null], ["**Delayed/Slow execution of works;** Audit inspection of works, and review of progress reports revealed that the project had achieved only 25% of physical progress by the end of the original contract duration.", null, null], ["**Inspection of Works;** Defects observed included; Silted cross culvert at Ch 0+005, damaged bedding at cross culvert at Ch 0+255 LHS, Potholes development and ponding at Ch 0+270 LHS, Scoured bedding at cross culvert at Ch 0+300, Less cover on all culvert lines towards the End structures on both sides, Damaged End structure at cross culvert at Ch 1+620, Collapsed End structure at access culvert at Ch 1+628, Pothole at Ch 3+010 within stabilized base layer, Sugar cane, and sweet potatoes farming within swamp section that blocks flow of water. All lines are not functioning since water cant flow", null, null], ["**Lack of Equipment and Material on site;** Audit inspection of works on 13 th November 2019, noted that there was neither single equipment on site nor construction material yet the progress was only 25% against time of 96.4%.", null, null], ["**Damaged base layer;** Audit inspection of works noted that the stabilized base layer (stabilized in August 2019) was opened to traffic, and received a lot of rain leading to its deterioration in strength, riding quality and can\u2019t be sealed.", null, null], ["**Quality of Works;** Samples of gravel used as sub-base, and base material, were collected from the borrow pits and taken to an independent laboratory for testing. The results indicate that the gravel met the required Specifications", null, null], ["**Quantity Verification;** At the time of Audit, the contractor had not raised a certificate and this assessment could not be done.", null, null], ["**Insufficient progress reports;** Review of availed project documentation revealed that out of the eight (8) reports expected on file, only three (3) had been prepared.", null, null], ["11", "Low cost sealing of selected district roads; lot 6: kisozi \u2013 Nawanyago road section B (4.6km) in Kamuli district.", "**Preparation of BoQs;** A review of the BoQs prepared indicated that a number of items included within the BoQ were not aligned to the specifications with regards to the numbering and units of measurement. Further, it was established that a number of items that are specified as non- separately measurable/payable items within the specifications had been included in the BoQs"], [null, null, "**The omission of essential items in the contract;** Audit review of project bills of quantities, and inspection of the implemented project revealed that stone pitching works, speed control infrastructure, were not included in the original contract."], [null, null, "**Liquidated Damages;** The contract between MoWT, and M/S Mogen Enterprises Limited expired on 11 th November 2019 and was not extended. As per GCC 49.1, the Contractor is to be charged Liquidated damages."], [null, null, "**Inspection of Works;** Defects observed included; Silted access culvert at ch 4+947, Damaged End structure at access culvert at Ch 5+181 LHS, Bleeding at several sections of the road, Silted cross culvert at Ch 6+635, Bleeding and overgrown side drains at Ch 7+065 to 7+300, Broken and"]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 39, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "scoured bedding of culvert at Ch 7+498, Bleeding at joint due new sealing works at Ch 8+000, Use of soil for internal filling during stone pitching works, Need for river training at the crossings at the swamp section, Stripped capping layer along road carriageway.", null], ["**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment revealed inconsistencies in some of the quantities of the measured items resulting in an overpayment of UGX.24,588,000", null, null], ["**Insufficient progress reports;** Review of availed project documentation revealed that out of the eight (8) reports expected on file, only three (3) had been prepared.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 40, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "scoured bedding of culvert at Ch 7+498, Bleeding at joint due new sealing works at Ch 8+000, Use of soil for internal filling during stone pitching works, Need for river training at the crossings at the swamp section, Stripped capping layer along road carriageway.", null], ["**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment revealed inconsistencies in some of the quantities of the measured items resulting in an overpayment of UGX.24,588,000", null, null], ["**Insufficient progress reports;** Review of availed project documentation revealed that out of the eight (8) reports expected on file, only three (3) had been prepared.", null, null], ["**Delayed appointment of Clerk of Works;** Audit noted that the Clerk of works meant to supervise day to day works was appointed on 28 th August 2019 after over five (5) months of project implementation.", null, null], ["12", "Construction of Gem Farm Bailey Bridge in Atiak, Amuru District.", "**Delayed Advance payment;** GCC 51.1 of the Special Conditions of the contract states that the advance payment will be equivalent to 20% and paid to the contractor within 45 days. The audit noted a delay of 15 days after reviewing payment dates."], [null, null, "**Expiry of Advance Payment Guarantee before full recovery;** Audit revealed that the Advance payment guarantee submitted by the Contractor with a value of Ugx 335,611,000 expired on 3 rd June 2019, before the revised completion date of 30 th August 2019 with Ugx 66,033,863 unrecovered."], [null, null, "**Unimplemented essential works;** Audit noted that at the end of contract duration, essential works i.e. river training, stone masonry (embankment protection), and landscaping had not been implemented."], [null, null, "**Inspection of Works;** Works were completed; observations made included; honeycombs, collapsed gabion at abutment 2, need river training, inadequate backfill at the approach to the bridge (LHS0, short lengths for installed guardrails."], [null, null, "**Quality of Works;** Audit noted that all the concrete on the implemented bridge met the required specifications."], [null, null, "**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment revealed inconsistencies in some of the quantities of the measured items resulting in an overpayment of UGX. 23,580,000"], [null, null, "**Insufficient progress reports;** Review of availed project documentation revealed that out of the eleven (11) reports expected on file, only five had been prepared."], ["13", "Construction of Kisaigi Bridge in Kakumiro district - lot 1", "**Inadequate Feasibility studies;** Audit noted that during implementation, the design of the project was changed from 15m to 17m span implying that feasibility studies were inadequate during the design process."], [null, null, "**Erroneous Contract Duration;** Duration of 9 months effective 18 th July 2018 means the original completion was to be 18 th April 2019, but the audit noted that it was indicated as 30 th April 2019, with 12 extra days."], [null, null, "**Full payment for items 13.01, and 17.01 before Substantial Completion;** Audit noted that items that run through the entire project were paid for fully with only 75% of the works completed."]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 40, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "**Delayed delivery of Construction material by the Ministry;** Audit noted that there were delays in supplying contractors with construction material by the MoWT, yet the request was made in time.", null], ["**Liquidated Damages;** The contract between MoWT, and M/S Juco Logistics Co. Limited expired on 30 th August 2019 and was not extended. As per GCC 49.1, the Contractor is to be charged Liquidated damages.", null, null], ["**Extension of time;** It was noted that the Project Manager vide letter dated 1 st April 2019, awarded the contractor the exact request of four (4) months as EOT without any detailed analysis of the contractor\u2019s request.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 41, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}, {"content": [["", "**Delayed delivery of Construction material by the Ministry;** Audit noted that there were delays in supplying contractors with construction material by the MoWT, yet the request was made in time.", null], ["**Liquidated Damages;** The contract between MoWT, and M/S Juco Logistics Co. Limited expired on 30 th August 2019 and was not extended. As per GCC 49.1, the Contractor is to be charged Liquidated damages.", null, null], ["**Extension of time;** It was noted that the Project Manager vide letter dated 1 st April 2019, awarded the contractor the exact request of four (4) months as EOT without any detailed analysis of the contractor\u2019s request.", null, null], ["**Inspection of Works;** Works were not complete; observations made included; Gap between walkways and deck slab concrete on both sides, Warped concrete section at the bottom of deck, Formwork left within the bridge structure at different locations, Honeycombs on LHS back face of deck, and other localized area, Lack of starter/connection bars to approach slabs, Poor disposal of demolished/broken Armco pieces, Equipment fuel/oil discharge that could be threat to human life, Crack at Abutment wall. Uninstalled Guard/handrails.", null, null], ["**Quality of Works;** Apart from the wing walls on the Kagadi side, all the other concrete elements tested met the specified strength requirements.", null, null], ["**Quantity Verification;** A comparison of the quantities of the items assessed by the audit team and those certified for payment revealed inconsistencies in some of the quantities of the measured items resulting in an overpayment of Ugx.90,083,300.", null, null], ["**Insufficient progress reports;** All progress reports were availed and met the required specifications.", null, null], ["", "Construction of kabindula swamp crossing in Kyankwanzi District lot \u2013 20.", "**Erroneous Contract Duration;** Duration of 9 months effective 18 th July 2018 means the original completion was to be 18 th April 2019, but the audit noted that it was indicated as 30 th April 2019, with 12 extra days."], [null, null, "**Delayed delivery of Construction material by the Ministry;** Audit noted that there were delays in supplying contractors with construction material by the MoWT, yet the request was made in time."], [null, null, "**Full payment for items 13.01, and 17.01 before Substantial Completion;** Audit noted that items that run through the entire project were paid for fully with only 75% of the works completed."], [null, null, "**Questionable Contractor\u2019s Capacity;** Review of progress reports revealed that the contractor\u2019s staff deployment is inadequate, frequent equipment breakdown, and slow procurement of material for the project. This clearly indicates that the contractor\u2019s capacity for this project is questionable."], [null, null, "**Inspection of Works;** Extensive Honeycombing at Wingwall of crossing at ch 0+170 LHS. (Observed at several other locations on the project structures), Extensive Honeycombing at Wingwall of crossing at ch 0+170 RHS, Poor concrete works with plaster at lift joints, and corner concrete patch at Wingwall of crossing at ch 0+200, Poorly cast wingwall with step at 2nd lift of concrete on structure at ch 0+185, Plastered surface on concrete structure (Due to poor workmanship). Noted on parts of other structures as well,"]], "metadata": {"headings": [{"headings_0": {"content": "The table below presents the summary of findings per project", "page": 32, "level": 2}}, {"headings_1": {"content": "Appendix II: Summary of Audit Findings per project", "page": 32, "level": 5}}], "page": 41, "document_name": "MWTS Report of Auditor General 2019", "columns": ["S/No", "Project/Contract Amount", "Key Findings"], "type": "table"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matters - 1", "  1.0 Implementation of the approved budget - 1", "  1.1 Revenue performance - 2", "  1.2 Implementation of planned activities - 2", "Emphasis of Matter - 4", "  2.0 Outstanding domestic arrears - 4", "Other Information - 5", "Management Responsibilities for the Financial Statements - 5", "Auditor\u2019s Responsibilities for the audit of the Financial Statements - 5", "Other Reporting Responsibilities - 6", "Report on the Audit of Compliance with Legislation - 7", "Engineering Audit of a Selected Sample of Road and Bridge Projects implemented by 3.0", "Ministry of Works and Transport during the Financial Year 2018/19 - 7", "  4.0 Staff Performance Management Initiatives - 13", "  5.0 Compensations by Standard Gauge Railway (SGR) Project - 14", "Appendix I \u2013 Implementation of planned activities - 19", "Appendix II: Summary of Audit Findings per project - 29"], "page": 2}]}
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2020", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT", "page": 1, "level": 5}}], "page": 1, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}], "page": 2, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "1", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}], "page": 2, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "LIST OF ACRONYMS Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "FY Financial year", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "IESBA", "metadata": {"headings": [{"headings_0": {"content": "IESBA", "page": 3, "level": 5}}, {"headings_1": {"content": "LIST OF ACRONYMS Acronym Meaning", "page": 3, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "International Ethics Standards Board for Accountants", "metadata": {"headings": [{"headings_0": {"content": "IESBA", "page": 3, "level": 5}}, {"headings_1": {"content": "LIST OF ACRONYMS Acronym Meaning", "page": 3, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "IFMIS", "metadata": {"headings": [{"headings_0": {"content": "IFMIS", "page": 3, "level": 5}}, {"headings_1": {"content": "IESBA", "page": 3, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Integrated Financial Management Information System", "metadata": {"headings": [{"headings_0": {"content": "Integrated Financial Management Information System", "page": 3, "level": 2}}, {"headings_1": {"content": "IFMIS", "page": 3, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 5}}, {"headings_1": {"content": "Integrated Financial Management Information System", "page": 3, "level": 2}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 5}}, {"headings_1": {"content": "Integrated Financial Management Information System", "page": 3, "level": 2}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "CGV", "metadata": {"headings": [{"headings_0": {"content": "CGV", "page": 3, "level": 5}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Chief Government Valuer", "metadata": {"headings": [{"headings_0": {"content": "CGV", "page": 3, "level": 5}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "MDAs", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 3, "level": 5}}, {"headings_1": {"content": "CGV", "page": 3, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Ministry, Department, and other Agencies", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 3, "level": 5}}, {"headings_1": {"content": "CGV", "page": 3, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "MOFPED", "metadata": {"headings": [{"headings_0": {"content": "MOFPED", "page": 3, "level": 5}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance, Planning and Economic Development", "page": 3, "level": 2}}, {"headings_1": {"content": "MOFPED", "page": 3, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "MoWT", "metadata": {"headings": [{"headings_0": {"content": 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"Public Finance Management Act", "page": 3, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "PAPs", "metadata": {"headings": [{"headings_0": {"content": "PAPs", "page": 3, "level": 5}}, {"headings_1": {"content": "Public Finance Management Act", "page": 3, "level": 2}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Project Affected Persons", "metadata": {"headings": [{"headings_0": {"content": "PAPs", "page": 3, "level": 5}}, {"headings_1": {"content": "Public Finance Management Act", "page": 3, "level": 2}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "PPDA Public Procurement and Disposal of Public Assets Authority SGR", "metadata": {"headings": [{"headings_0": {"content": "PPDA Public Procurement and Disposal of Public Assets Authority SGR", "page": 3, "level": 4}}, {"headings_1": {"content": "PAPs", "page": 3, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Standard Gauge Railway", "metadata": {"headings": [{"headings_0": {"content": "PPDA Public Procurement and Disposal of Public Assets Authority SGR", "page": 3, "level": 4}}, {"headings_1": {"content": "PAPs", "page": 3, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "TAI", "metadata": {"headings": [{"headings_0": {"content": "TAI", "page": 3, "level": 5}}, {"headings_1": {"content": "PPDA Public Procurement and Disposal of Public Assets Authority SGR", "page": 3, "level": 4}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Treasury Accounting Instructions UGX Uganda Shillings", "metadata": {"headings": [{"headings_0": {"content": "TAI", "page": 3, "level": 5}}, {"headings_1": {"content": "PPDA Public Procurement and Disposal of Public Assets Authority SGR", "page": 3, "level": 4}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "USD", "metadata": {"headings": [{"headings_0": {"content": "USD", "page": 3, "level": 5}}, {"headings_1": {"content": "TAI", "page": 3, "level": 5}}], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "United States Dollar \n2", "metadata": {"headings": [{"headings_0": {"content": "USD", "page": 3, "level": 5}}, {"headings_1": {"content": "TAI", "page": 3, "level": 5}}, [{"headings_0": {"content": "USD", "page": 3, "level": 5}}, {"headings_1": {"content": "TAI", "page": 3, "level": 5}}]], "page": 3, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT", "page": 4, "level": 5}}, {"headings_1": {"content": "USD", "page": 3, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2020 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT", "page": 4, "level": 5}}, {"headings_1": {"content": "USD", "page": 3, "level": 5}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT", "page": 4, "level": 5}}, {"headings_1": {"content": "USD", "page": 3, "level": 5}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT", "page": 4, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of the Ministry of Works and Transport which comprise the statement of Financial Position as of 30 th June 2020, and the", "metadata": {"headings": [{"headings_0": {"content": "I have audited the accompanying financial statements of the Ministry of Works and Transport which comprise the statement of Financial Position as of 30 th June 2020, and the", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash", "metadata": {"headings": [{"headings_0": {"content": "I have audited the accompanying financial statements of the Ministry of Works and Transport which comprise the statement of Financial Position as of 30 th June 2020, and the", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Flows together with other accompanying statements for the year then ended, and notes to", "metadata": {"headings": [{"headings_0": {"content": "Flows together with other accompanying statements for the year then ended, and notes to", "page": 4, "level": 2}}, {"headings_1": {"content": "I have audited the accompanying financial statements of the Ministry of Works and Transport which comprise the statement of Financial Position as of 30 th June 2020, and the", "page": 4, "level": 4}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of the Ministry of Works and Transport for the year", "metadata": {"headings": [{"headings_0": {"content": "Flows together with other accompanying statements for the year then ended, and notes to", "page": 4, "level": 2}}, {"headings_1": {"content": "I have audited the accompanying financial statements of the Ministry of Works and Transport which comprise the statement of Financial Position as of 30 th June 2020, and the", "page": 4, "level": 4}}, [{"headings_0": {"content": "Flows together with other accompanying statements for the year then ended, and notes to", "page": 4, "level": 2}}, {"headings_1": {"content": "I have audited the accompanying financial statements of the Ministry of Works and Transport which comprise the statement of Financial Position as of 30 th June 2020, and the", "page": 4, "level": 4}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "ended 30 th June 2020 are prepared, in all material respects, in accordance with section 51 of", "metadata": {"headings": [{"headings_0": {"content": "ended 30 th June 2020 are prepared, in all material respects, in accordance with section 51 of", "page": 4, "level": 2}}, {"headings_1": {"content": "Flows together with other accompanying statements for the year then ended, and notes to", "page": 4, "level": 2}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "ended 30 th June 2020 are prepared, in all material respects, in accordance with section 51 of", "page": 4, "level": 2}}, {"headings_1": {"content": "Flows together with other accompanying statements for the year then ended, and notes to", "page": 4, "level": 2}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "ended 30 th June 2020 are prepared, in all material respects, in accordance with section 51 of", "page": 4, "level": 2}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "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", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "ended 30 th June 2020 are prepared, in all material respects, in accordance with section 51 of", "page": 4, "level": 2}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry of Works and Transport 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 Code of Ethics for Professional Accountants (Parts A", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry of Works and Transport 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 Code of Ethics for Professional Accountants (Parts A", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "and B) (IESBA Code), and other independence requirements applicable to performing audits", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry of Works and Transport 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 Code of Ethics for Professional Accountants (Parts A", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in", "metadata": {"headings": [{"headings_0": {"content": "of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in", "page": 4, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry of Works and Transport 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 Code of Ethics for Professional Accountants (Parts A", "page": 4, "level": 4}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "accordance with the IESBA Code, and in accordance with other ethical requirements", "metadata": {"headings": [{"headings_0": {"content": "of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in", "page": 4, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry of Works and Transport 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 Code of Ethics for Professional Accountants (Parts A", "page": 4, "level": 4}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "applicable to performing audits in Uganda. I believe that the audit evidence I have obtained", "metadata": {"headings": [{"headings_0": {"content": "applicable to performing audits in Uganda. I believe that the audit evidence I have obtained", "page": 4, "level": 2}}, {"headings_1": {"content": "of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in", "page": 4, "level": 2}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "applicable to performing audits in Uganda. I believe that the audit evidence I have obtained", "page": 4, "level": 2}}, {"headings_1": {"content": "of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in", "page": 4, "level": 2}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 5}}, {"headings_1": {"content": "applicable to performing audits in Uganda. I believe that the audit evidence I have obtained", "page": 4, "level": 2}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters", "metadata": {"headings": [{"headings_0": {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matter described below to be a key audit matter communicated in my report. \n1.0", "metadata": {"headings": [{"headings_0": {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}, [{"headings_0": {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Implementation of Approved Budget", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Approved Budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters", "page": 4, "level": 4}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Every year, Government plans and allocates funds to MDAs for implementation of", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Approved Budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters", "page": 4, "level": 4}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "activities that would enable the country to attain sustainable development. I observed that MDAs have challenges with regard to implementation of planned", "metadata": {"headings": [{"headings_0": {"content": "activities that would enable the country to attain sustainable development. I observed that MDAs have challenges with regard to implementation of planned", "page": 4, "level": 4}}, {"headings_1": {"content": "Implementation of Approved Budget", "page": 4, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "activities, which negatively affects service delivery and improvement of the people\u2019s", "metadata": {"headings": [{"headings_0": {"content": "activities that would enable the country to attain sustainable development. I observed that MDAs have challenges with regard to implementation of planned", "page": 4, "level": 4}}, {"headings_1": {"content": "Implementation of Approved Budget", "page": 4, "level": 5}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "wellbeing. As a result, the implementation of the approved budget was considered a key audit matter and during the office-wide planning, I identified risks common with MDAs which include; non-implementation of strategic plans, underperformance of", "metadata": {"headings": [{"headings_0": {"content": "wellbeing. As a result, the implementation of the approved budget was considered a key audit matter and during the office-wide planning, I identified risks common with MDAs which include; non-implementation of strategic plans, underperformance of", "page": 4, "level": 4}}, {"headings_1": {"content": "activities that would enable the country to attain sustainable development. I observed that MDAs have challenges with regard to implementation of planned", "page": 4, "level": 4}}], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "revenue, implementation of off-budget activities, under absorption of funds, insufficient quantification of outputs, partial and non-implementation of outputs, \n3 \ndiversion of funds and challenges in budget monitoring and reporting of performance.", "metadata": {"headings": [{"headings_0": {"content": "wellbeing. As a result, the implementation of the approved budget was considered a key audit matter and during the office-wide planning, I identified risks common with MDAs which include; non-implementation of strategic plans, underperformance of", "page": 4, "level": 4}}, {"headings_1": {"content": "activities that would enable the country to attain sustainable development. I observed that MDAs have challenges with regard to implementation of planned", "page": 4, "level": 4}}, [{"headings_0": {"content": "wellbeing. As a result, the implementation of the approved budget was considered a key audit matter and during the office-wide planning, I identified risks common with MDAs which include; non-implementation of strategic plans, underperformance of", "page": 4, "level": 4}}, {"headings_1": {"content": "activities that would enable the country to attain sustainable development. I observed that MDAs have challenges with regard to implementation of planned", "page": 4, "level": 4}}], [{"headings_0": {"content": "wellbeing. As a result, the implementation of the approved budget was considered a key audit matter and during the office-wide planning, I identified risks common with MDAs which include; non-implementation of strategic plans, underperformance of", "page": 4, "level": 4}}, {"headings_1": {"content": "activities that would enable the country to attain sustainable development. I observed that MDAs have challenges with regard to implementation of planned", "page": 4, "level": 4}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Ministry of Works and Transport (MoWT) is mandated to plan develop and", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Works and Transport (MoWT) is mandated to plan develop and", "page": 5, "level": 2}}, {"headings_1": {"content": "wellbeing. As a result, the implementation of the approved budget was considered a key audit matter and during the office-wide planning, I identified risks common with MDAs which include; non-implementation of strategic plans, underperformance of", "page": 4, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "maintain an economic, efficient and effective transport infrastructure and service, manage public works and, develop and enforce standards in the construction industry.", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Works and Transport (MoWT) is mandated to plan develop and", "page": 5, "level": 2}}, {"headings_1": {"content": "wellbeing. As a result, the implementation of the approved budget was considered a key audit matter and during the office-wide planning, I identified risks common with MDAs which include; non-implementation of strategic plans, underperformance of", "page": 4, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "To achieve this mandate, MoWT planned to implement a number of both recurrent and development deliverables under various programmes. A review of the entity\u2019s", "metadata": {"headings": [{"headings_0": {"content": "To achieve this mandate, MoWT planned to implement a number of both recurrent and development deliverables under various programmes. A review of the entity\u2019s", "page": 5, "level": 4}}, {"headings_1": {"content": "The Ministry of Works and Transport (MoWT) is mandated to plan develop and", "page": 5, "level": 2}}], "page": 5, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Ministerial policy statement and budgets revealed that the Ministry had an approved", "metadata": {"headings": [{"headings_0": {"content": "To achieve this mandate, MoWT planned to implement a number of both recurrent and development deliverables under various programmes. A review of the entity\u2019s", "page": 5, "level": 4}}, {"headings_1": {"content": "The Ministry of Works and Transport (MoWT) is mandated to plan develop and", "page": 5, "level": 2}}], "page": 5, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "budget of UGX.1,655,864,000,000, out of which UGX.841,613,208,505 was released. The table below shows a summary of the key deliverables of the Ministry for the", "metadata": {"headings": [{"headings_0": {"content": "budget of UGX.1,655,864,000,000, out of which UGX.841,613,208,505 was released. The table below shows a summary of the key deliverables of the Ministry for the", "page": 5, "level": 4}}, {"headings_1": {"content": "To achieve this mandate, MoWT planned to implement a number of both recurrent and development deliverables under various programmes. A review of the entity\u2019s", "page": 5, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "financial year 2019/20.", "metadata": {"headings": [{"headings_0": {"content": "budget of UGX.1,655,864,000,000, out of which UGX.841,613,208,505 was released. The table below shows a summary of the key deliverables of the Ministry for the", "page": 5, "level": 4}}, {"headings_1": {"content": "To achieve this mandate, MoWT planned to implement a number of both recurrent and development deliverables under various programmes. A review of the entity\u2019s", "page": 5, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Table: Showing key deliverables for MoWT for the year", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for MoWT for the year", "page": 5, "level": 5}}, {"headings_1": {"content": "budget of UGX.1,655,864,000,000, out of which UGX.841,613,208,505 was released. The table below shows a summary of the key deliverables of the Ministry for the", "page": 5, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": [["1", "1096 Support to Computerized Driving Permits", "19.46", "2.54"], ["2", "1456 Multinational Lake Victoria Maritime Comm. &Transport Project", "0.44", "2.6"], ["3", "0951 East African Trade and Transportation Facilitation", "8.92", "3.76"], ["4", "1097 New Standard Gauge Railway Line", "16.8", "5.95"], ["5", "1284 Development of new Kampala Port in Bukasa", "16.06", "8.04"], ["7", "1375 Improvement of Gulu Municipal Council Roads", "0.37", "8.09"], ["8", "1430 Bus Rapid Transit for Greater Kampala Metropolitan Area", "0.14", "8.11"], ["9", "1489 Development of Kabaale Airport", "4.87", "8.74"], ["10", "1512 Uganda National Airline Project", "525.49", "77.23"], ["11", "1421 Development of the Construction Industry", "4.33", "77.79"], ["12", "0306 Urban Roads Re-sealing", "12.84", "79.46"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for MoWT for the year", "page": 5, "level": 5}}, {"headings_1": {"content": "budget of UGX.1,655,864,000,000, out of which UGX.841,613,208,505 was released. The table below shows a summary of the key deliverables of the Ministry for the", "page": 5, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2020", "columns": ["Sn", "Key deliverables", "Amount Spent (UGX BN)", "Cumulative Percentage of expenditure Actual"], "type": "table"}}, {"content": "The Ministry planned to achieve its deliverables through the implementation of twenty-eight (28) outputs with a budget of UGX.1, 655.8Bn, UGX.841.6BN was spent. I sampled eighteen (18) outputs worth UGX.681, 200,227,000 representing", "metadata": {"headings": [{"headings_0": {"content": "The Ministry planned to achieve its deliverables through the implementation of twenty-eight (28) outputs with a budget of UGX.1, 655.8Bn, UGX.841.6BN was spent. I sampled eighteen (18) outputs worth UGX.681, 200,227,000 representing", "page": 5, "level": 4}}, {"headings_1": {"content": "Table: Showing key deliverables for MoWT for the year", "page": 5, "level": 5}}], "page": 5, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "80.7% of the total expenditure. \nThe outbreak of the Covid Pandemic affected the implementation of the 2019/20 budget especially activities in the last half of the financial year. As a result, a number of activities were not implemented due to budget cuts and lockdown measures instituted to control the spread of the pandemic.", "metadata": {"headings": [{"headings_0": {"content": "The Ministry planned to achieve its deliverables through the implementation of twenty-eight (28) outputs with a budget of UGX.1, 655.8Bn, UGX.841.6BN was spent. I sampled eighteen (18) outputs worth UGX.681, 200,227,000 representing", "page": 5, "level": 4}}, {"headings_1": {"content": "Table: Showing key deliverables for MoWT for the year", "page": 5, "level": 5}}, [{"headings_0": {"content": "The Ministry planned to achieve its deliverables through the implementation of twenty-eight (28) outputs with a budget of UGX.1, 655.8Bn, UGX.841.6BN was spent. I sampled eighteen (18) outputs worth UGX.681, 200,227,000 representing", "page": 5, "level": 4}}, {"headings_1": {"content": "Table: Showing key deliverables for MoWT for the year", "page": 5, "level": 5}}]], "page": 5, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "From the procedures undertaken, I noted the following:", "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "The Ministry planned to achieve its deliverables through the implementation of twenty-eight (28) outputs with a budget of UGX.1, 655.8Bn, UGX.841.6BN was spent. I sampled eighteen (18) outputs worth UGX.681, 200,227,000 representing", "page": 5, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": [["**1.1**", "overall Government National Development Plan (NDP II) expired at the end of FY 2019/20. In line with the NDP II, MoWT had a strategic plan for the period 2017/18 -2019/20, which set out both the long term and short term targets to be achieved during the duration of the strategic plan. **Implementation of the strategic plan** The", "advised  the Accounting Officer to expedite evaluation of the Ministry strategic plan for 2017/2018 - 2019/20 and provide a I"]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "The Ministry planned to achieve its deliverables through the implementation of twenty-eight (28) outputs with a budget of UGX.1, 655.8Bn, UGX.841.6BN was spent. I sampled eighteen (18) outputs worth UGX.681, 200,227,000 representing", "page": 5, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2020", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "4", "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "The Ministry planned to achieve its deliverables through the implementation of twenty-eight (28) outputs with a budget of UGX.1, 655.8Bn, UGX.841.6BN was spent. I sampled eighteen (18) outputs worth UGX.681, 200,227,000 representing", "page": 5, "level": 4}}], "page": 5, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "The Ministry accordingly hired consultancy services to evaluate the Strategic Plan (2017/18 \u2013 2019/20). However, at the time of this report the evaluation had not been completed The Accounting Officer explained that the Ministry had a Strategic Plan for the period 2017/18 \u2013 2019/20, which was still under evaluation. He further explained that evaluation of the Strategic Plan (2017/18 \u2013 2019/20), is one of the deliverables for the Consultancy Services and the basis to prepare the Ministry Strategic Plan (2020/21 \u2013 2024/25). The assignment commenced in July 2020 for six months and it was still ongoing.", "basis for preparation of the 2020/21 \u2013 2024/25 strategic plan."], ["**1.2**", "**Revenue Performance Performance of NTR** reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2019/2020 and noted that out of the budgeted NTR of UGX.12bn for the financial year 2019/2020 only UGX.7.16bn was collected, representing a performance of 60% of the target. I also noted a decline in the NTR collections by 15%, from the previous year amount of UGX.8.4bn to UGX.7.16bn in the current year. The entity was able to remit the collected amount to the Consolidated Fund. in NTR collections affect the implementation of planned activities. Accounting Officer explained that the Ministry had budgeted for UGX.12bn from the NTR collections. However, due to unforeseen circumstances related to COVID 19 pandemic and lock down, there were constraints in operations, which resulted in restriction of movement, transport and business operations. the SGS Automotive Uganda Limited contract was suspended by Parliament which curtailed revenue collection, hence the underperformance. **Performance of GoU Receipts** The entity budgeted to receive UGX.1.656bn out of which UGX.841.68bn was  in a shortfall of UGX.815bn representing 51% performance. Revenue shortfalls affect the implementation of planned activities. released, resulting explained that during the 3 rd and 4 th quarters, there was an epidemic of COVID 19, which resulted in the lock down and suspension of non-essential activities across MDAs. As a result of the above the budget of the Ministry has been affected hence underperformance. I **a)** Shortfalls The Secondly, **b)** Management", "noted the Accounting Officer\u2019s response. I"], ["**1.3**", "**Quantification of outputs and activities** 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the next quarter. These reports should indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and Paragraph", "I advised the Accounting Officer to ensure quantification of all outputs and activities in the subsequent financial"]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "The Ministry planned to achieve its deliverables through the implementation of twenty-eight (28) outputs with a budget of UGX.1, 655.8Bn, UGX.841.6BN was spent. I sampled eighteen (18) outputs worth UGX.681, 200,227,000 representing", "page": 5, "level": 4}}], "page": 6, "document_name": "MWTS Report of Auditor General 2020", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "The Ministry accordingly hired consultancy services to evaluate the Strategic Plan (2017/18 \u2013 2019/20). However, at the time of this report the evaluation had not been completed The Accounting Officer explained that the Ministry had a Strategic Plan for the period 2017/18 \u2013 2019/20, which was still under evaluation. He further explained that evaluation of the Strategic Plan (2017/18 \u2013 2019/20), is one of the deliverables for the Consultancy Services and the basis to prepare the Ministry Strategic Plan (2020/21 \u2013 2024/25). The assignment commenced in July 2020 for six months and it was still ongoing.", "basis for preparation of the 2020/21 \u2013 2024/25 strategic plan."], ["**1.2**", "**Revenue Performance Performance of NTR** reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2019/2020 and noted that out of the budgeted NTR of UGX.12bn for the financial year 2019/2020 only UGX.7.16bn was collected, representing a performance of 60% of the target. I also noted a decline in the NTR collections by 15%, from the previous year amount of UGX.8.4bn to UGX.7.16bn in the current year. The entity was able to remit the collected amount to the Consolidated Fund. in NTR collections affect the implementation of planned activities. Accounting Officer explained that the Ministry had budgeted for UGX.12bn from the NTR collections. However, due to unforeseen circumstances related to COVID 19 pandemic and lock down, there were constraints in operations, which resulted in restriction of movement, transport and business operations. the SGS Automotive Uganda Limited contract was suspended by Parliament which curtailed revenue collection, hence the underperformance. **Performance of GoU Receipts** The entity budgeted to receive UGX.1.656bn out of which UGX.841.68bn was  in a shortfall of UGX.815bn representing 51% performance. Revenue shortfalls affect the implementation of planned activities. released, resulting explained that during the 3 rd and 4 th quarters, there was an epidemic of COVID 19, which resulted in the lock down and suspension of non-essential activities across MDAs. As a result of the above the budget of the Ministry has been affected hence underperformance. I **a)** Shortfalls The Secondly, **b)** Management", "noted the Accounting Officer\u2019s response. I"], ["**1.3**", "**Quantification of outputs and activities** 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the next quarter. These reports should indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and Paragraph", "I advised the Accounting Officer to ensure quantification of all outputs and activities in the subsequent financial"]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "The Ministry planned to achieve its deliverables through the implementation of twenty-eight (28) outputs with a budget of UGX.1, 655.8Bn, UGX.841.6BN was spent. I sampled eighteen (18) outputs worth UGX.681, 200,227,000 representing", "page": 5, "level": 4}}], "page": 6, "document_name": "MWTS Report of Auditor General 2020", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "5", "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "The Ministry planned to achieve its deliverables through the implementation of twenty-eight (28) outputs with a budget of UGX.1, 655.8Bn, UGX.841.6BN was spent. I sampled eighteen (18) outputs worth UGX.681, 200,227,000 representing", "page": 5, "level": 4}}], "page": 6, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "physical location of the reported outputs against expenditure. of the 18 sampled outputs with a total of 79 activities and expenditure of UGX.681.2bn for assessment, I reviewed the extent of quantification of outputs and activities and noted that 55 activities had clear set targets to enable assessment of performance while 24 activities lacked targets. the activities that lacked  that, Management reported performance in generic ways such as production of a report inform of a study on aspects like traffic flow, some related to supervision and others were monitoring activities. targets I observed to plan and report on the quality/quantity of activities implemented renders it difficult to establish the reasonableness of individual activity costs for each planned output which curtails effective accountability when funds are subsequently spent. Further, without clearly and fully quantified activities, I could not ascertain the level of achievement of these activities and whether funds appropriated by parliament and released were spent on achievement of the intended purpose. the budget Accounting Officer explained that with the on-going alignment of  the Program Implementation Action Plan (2020/21 \u2013 2024/25) under NDPIII, quantification of outputs and activities will be improved. format with Out For Failure The", "years to enable performance measurement."], ["**1.4**", "**Implementation of quantified activities** assessed the implementation of 79 activities from the 18 sampled outputs. I noted that out of the 79 activities, 30 were fully achieved; 31 were partially achieved; 10 were not achieved and for the 8; I was not able to confirm their implementation as they lacked the necessary supporting documentation in terms of monitoring reports and any other evidence in terms of what had been done. Details are indicated in the **Error! Reference source not found.** below. **3: Showing implementation of planned activities** **Implemented Activities** Total sampled activities Fully Achieved  Partially Achieved  Not Achieved  Unable to assess **are in Appendix 1.** **Number** 79  30  31  10  8 of planned activities implies that the expected services to the beneficiary communities were not attained. Accounting Officer explained that an evaluation on the implications of Covid-19 on the overall Works and Transport Sector, including Vote 016, was undertaken. The reports were presented in Parliament and to the National Planning Authority. Several of these recommendations there-in have been I **Table** **Details** Non-implementation The", "I advised the Accounting Officer to initiate strategies to ensure that the partially implemented activities are considered for roll over  next financial  and subsequently implemented. the year to"]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "The Ministry planned to achieve its deliverables through the implementation of twenty-eight (28) outputs with a budget of UGX.1, 655.8Bn, UGX.841.6BN was spent. I sampled eighteen (18) outputs worth UGX.681, 200,227,000 representing", "page": 5, "level": 4}}], "page": 7, "document_name": "MWTS Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_5"], "type": "table"}}, {"content": [["", "physical location of the reported outputs against expenditure. of the 18 sampled outputs with a total of 79 activities and expenditure of UGX.681.2bn for assessment, I reviewed the extent of quantification of outputs and activities and noted that 55 activities had clear set targets to enable assessment of performance while 24 activities lacked targets. the activities that lacked  that, Management reported performance in generic ways such as production of a report inform of a study on aspects like traffic flow, some related to supervision and others were monitoring activities. targets I observed to plan and report on the quality/quantity of activities implemented renders it difficult to establish the reasonableness of individual activity costs for each planned output which curtails effective accountability when funds are subsequently spent. Further, without clearly and fully quantified activities, I could not ascertain the level of achievement of these activities and whether funds appropriated by parliament and released were spent on achievement of the intended purpose. the budget Accounting Officer explained that with the on-going alignment of  the Program Implementation Action Plan (2020/21 \u2013 2024/25) under NDPIII, quantification of outputs and activities will be improved. format with Out For Failure The", "years to enable performance measurement."], ["**1.4**", "**Implementation of quantified activities** assessed the implementation of 79 activities from the 18 sampled outputs. I noted that out of the 79 activities, 30 were fully achieved; 31 were partially achieved; 10 were not achieved and for the 8; I was not able to confirm their implementation as they lacked the necessary supporting documentation in terms of monitoring reports and any other evidence in terms of what had been done. Details are indicated in the **Error! Reference source not found.** below. **3: Showing implementation of planned activities** **Implemented Activities** Total sampled activities Fully Achieved  Partially Achieved  Not Achieved  Unable to assess **are in Appendix 1.** **Number** 79  30  31  10  8 of planned activities implies that the expected services to the beneficiary communities were not attained. Accounting Officer explained that an evaluation on the implications of Covid-19 on the overall Works and Transport Sector, including Vote 016, was undertaken. The reports were presented in Parliament and to the National Planning Authority. Several of these recommendations there-in have been I **Table** **Details** Non-implementation The", "I advised the Accounting Officer to initiate strategies to ensure that the partially implemented activities are considered for roll over  next financial  and subsequently implemented. the year to"]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "The Ministry planned to achieve its deliverables through the implementation of twenty-eight (28) outputs with a budget of UGX.1, 655.8Bn, UGX.841.6BN was spent. I sampled eighteen (18) outputs worth UGX.681, 200,227,000 representing", "page": 5, "level": 4}}], "page": 7, "document_name": "MWTS Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_5"], "type": "table"}}, {"content": "6", "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "The Ministry planned to achieve its deliverables through the implementation of twenty-eight (28) outputs with a budget of UGX.1, 655.8Bn, UGX.841.6BN was spent. I sampled eighteen (18) outputs worth UGX.681, 200,227,000 representing", "page": 5, "level": 4}}], "page": 7, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "considered in the draft Vote BFP for FY2021/22 for the Integrated Transport Infrastructure and Services Programme.", ""], ["**1.5**", "55 of the budget execution circular for the financial year 2019/2020 required the Accounting Officer to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. my review of the annual cumulative performance reports and physical inspections/verification of performance, I noted that there were no reports to help in confirmation of the performance reported implying that it was incomplete. Accounting Officer explained that the Ministry has embarked on improving the staffing level (currently at 50%) for and equipping (provision of necessary of tools e.g. acquire a monitoring and evaluation system for the Integrated Transport Infrastructure and Services programmes and projects) of the division of Statistics, Monitoring and Evaluation in a bid to further strengthen the M&E function. **Accuracy of Performance reports submitted** Paragraph From The", "noted the Accounting Officer\u2019s response. I"]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "The Ministry planned to achieve its deliverables through the implementation of twenty-eight (28) outputs with a budget of UGX.1, 655.8Bn, UGX.841.6BN was spent. I sampled eighteen (18) outputs worth UGX.681, 200,227,000 representing", "page": 5, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 8, "level": 5}}, {"headings_1": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matter disclosed in the", "metadata": {"headings": [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matter disclosed in the", "page": 8, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 8, "level": 5}}], "page": 8, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "financial statements that, in my judgement, is of such importance and fundamental to users\u2019 understanding of the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matter disclosed in the", "page": 8, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 8, "level": 5}}], "page": 8, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "2.0 Un-Budgeted for Domestic Arrears-UGX.450,509,603", "metadata": {"headings": [{"headings_0": {"content": "2.0 Un-Budgeted for Domestic Arrears-UGX.450,509,603", "page": 8, "level": 5}}, {"headings_1": {"content": "Without qualifying my opinion, I draw attention to the following matter disclosed in the", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Section 13 (10) (a) (iv) of the Public Finance Management Act, 2015 guides the Accounting Officers while budgeting of government liabilities during the financial year.", "metadata": {"headings": [{"headings_0": {"content": "Section 13 (10) (a) (iv) of the Public Finance Management Act, 2015 guides the Accounting Officers while budgeting of government liabilities during the financial year.", "page": 8, "level": 4}}, {"headings_1": {"content": "2.0 Un-Budgeted for Domestic Arrears-UGX.450,509,603", "page": 8, "level": 5}}], "page": 8, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Review of the approved estimates and financial statements for the year revealed that budget for domestic arrears under the item code 321605 was nil. However, during the", "metadata": {"headings": [{"headings_0": {"content": "Review of the approved estimates and financial statements for the year revealed that budget for domestic arrears under the item code 321605 was nil. However, during the", "page": 8, "level": 4}}, {"headings_1": {"content": "Section 13 (10) (a) (iv) of the Public Finance Management Act, 2015 guides the Accounting Officers while budgeting of government liabilities during the financial year.", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "year, the Ministry effected payments worth UGX.450,509,603.", "metadata": {"headings": [{"headings_0": {"content": "Review of the approved estimates and financial statements for the year revealed that budget for domestic arrears under the item code 321605 was nil. However, during the", "page": 8, "level": 4}}, {"headings_1": {"content": "Section 13 (10) (a) (iv) of the Public Finance Management Act, 2015 guides the Accounting Officers while budgeting of government liabilities during the financial year.", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Failure to make the necessary budget provisions leads to the diversion of funds.", "metadata": {"headings": [{"headings_0": {"content": "Failure to make the necessary budget provisions leads to the diversion of funds.", "page": 8, "level": 2}}, {"headings_1": {"content": "Review of the approved estimates and financial statements for the year revealed that budget for domestic arrears under the item code 321605 was nil. However, during the", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Although Management explained that during the financial year 2019/2020, MoWT", "metadata": {"headings": [{"headings_0": {"content": "Although Management explained that during the financial year 2019/2020, MoWT", "page": 8, "level": 2}}, {"headings_1": {"content": "Failure to make the necessary budget provisions leads to the diversion of funds.", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "wrote to MoFPED and the Ministry received UGX.928,165,212, from which it effected", "metadata": {"headings": [{"headings_0": {"content": "Although Management explained that during the financial year 2019/2020, MoWT", "page": 8, "level": 2}}, {"headings_1": {"content": "Failure to make the necessary budget provisions leads to the diversion of funds.", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "payments amounting to UGX.450,509,603 in respect of settlement of the domestic arrears, I was not provided with evidence of release of the supplementary funds.", "metadata": {"headings": [{"headings_0": {"content": "payments amounting to UGX.450,509,603 in respect of settlement of the domestic arrears, I was not provided with evidence of release of the supplementary funds.", "page": 8, "level": 4}}, {"headings_1": {"content": "Although Management explained that during the financial year 2019/2020, MoWT", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "I advised the Accounting Officer to adequately budget for payment of domestic arrears in the subsequent periods.", "metadata": {"headings": [{"headings_0": {"content": "payments amounting to UGX.450,509,603 in respect of settlement of the domestic arrears, I was not provided with evidence of release of the supplementary funds.", "page": 8, "level": 4}}, {"headings_1": {"content": "Although Management explained that during the financial year 2019/2020, MoWT", "page": 8, "level": 2}}], "page": 8, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 8, "level": 5}}, {"headings_1": {"content": "payments amounting to UGX.450,509,603 in respect of settlement of the domestic arrears, I was not provided with evidence of release of the supplementary funds.", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 8, "level": 5}}, {"headings_1": {"content": "payments amounting to UGX.450,509,603 in respect of settlement of the domestic arrears, I was not provided with evidence of release of the supplementary funds.", "page": 8, "level": 4}}], "page": 8, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "by the Head of Accounts and the Accounting Officer and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report", "metadata": {"headings": [{"headings_0": {"content": "by the Head of Accounts and the Accounting Officer and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report", "page": 8, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 8, "level": 5}}], "page": 8, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "7", "metadata": {"headings": [{"headings_0": {"content": "by the Head of Accounts and the Accounting Officer and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report", "page": 8, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 8, "level": 5}}], "page": 8, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "thereon. My opinion on the financial statements does not cover the other information and I", "metadata": {"headings": [{"headings_0": {"content": "thereon. My opinion on the financial statements does not cover the other information and I", "page": 9, "level": 2}}, {"headings_1": {"content": "by the Head of Accounts and the Accounting Officer and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report", "page": 8, "level": 4}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "do not express an audit opinion or any form of assurance conclusion thereon.", "metadata": {"headings": [{"headings_0": {"content": "thereon. My opinion on the financial statements does not cover the other information and I", "page": 9, "level": 2}}, {"headings_1": {"content": "by the Head of Accounts and the Accounting Officer and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report", "page": 8, "level": 4}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "In connection with my audit of the financial statements, my responsibility is to read the", "metadata": {"headings": [{"headings_0": {"content": "In connection with my audit of the financial statements, my responsibility is to read the", "page": 9, "level": 2}}, {"headings_1": {"content": "thereon. My opinion on the financial statements does not cover the other information and I", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact.", "metadata": {"headings": [{"headings_0": {"content": "In connection with my audit of the financial statements, my responsibility is to read the", "page": 9, "level": 2}}, {"headings_1": {"content": "thereon. My opinion on the financial statements does not cover the other information and I", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "I have nothing to report in this regard.", "page": 9, "level": 2}}, {"headings_1": {"content": "In connection with my audit of the financial statements, my responsibility is to read the", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "I have nothing to report in this regard.", "page": 9, "level": 2}}, {"headings_1": {"content": "In connection with my audit of the financial statements, my responsibility is to read the", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "metadata": {"headings": [{"headings_0": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 9, "level": 2}}, {"headings_1": {"content": "I have nothing to report in this regard.", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is", "metadata": {"headings": [{"headings_0": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 9, "level": 2}}, {"headings_1": {"content": "I have nothing to report in this regard.", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "accountable to Parliament for the funds and resources of the Ministry of Works and Transport.", "metadata": {"headings": [{"headings_0": {"content": "accountable to Parliament for the funds and resources of the Ministry of Works and Transport.", "page": 9, "level": 4}}, {"headings_1": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 9, "level": 4}}, {"headings_1": {"content": "accountable to Parliament for the funds and resources of the Ministry of Works and Transport.", "page": 9, "level": 4}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 9, "level": 4}}, {"headings_1": {"content": "accountable to Parliament for the funds and resources of the Ministry of Works and Transport.", "page": 9, "level": 4}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.", "page": 9, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 9, "level": 4}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "The Accounting Officer is responsible for overseeing the Ministry of Works and Transport\u2019s", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is responsible for overseeing the Ministry of Works and Transport\u2019s", "page": 9, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.", "page": 9, "level": 4}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is responsible for overseeing the Ministry of Works and Transport\u2019s", "page": 9, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.", "page": 9, "level": 4}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 9, "level": 5}}, {"headings_1": {"content": "The Accounting Officer is responsible for overseeing the Ministry of Works and Transport\u2019s", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 9, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 9, "level": 5}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "a whole are free from material misstatement, whether due to fraud or error, and to issue an", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 9, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 9, "level": 5}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "metadata": {"headings": [{"headings_0": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 9, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect", "metadata": {"headings": [{"headings_0": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 9, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "a material misstatement, when it exists. Misstatements can arise from fraud or error and are", "metadata": {"headings": [{"headings_0": {"content": "a material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 9, "level": 2}}, {"headings_1": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "a material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 9, "level": 2}}, {"headings_1": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "As 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": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:-", "page": 9, "level": 4}}, {"headings_1": {"content": "a material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 9, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:-", "page": 9, "level": 4}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 9, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:-", "page": 9, "level": 4}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "metadata": {"headings": [{"headings_0": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 9, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "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": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 9, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 9, "level": 2}}, {"headings_1": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "procedures that are appropriate in the circumstances, but not for the purpose of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 9, "level": 2}}, {"headings_1": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "expressing an opinion on the effectiveness of the Ministry internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "metadata": {"headings": [{"headings_0": {"content": "expressing an opinion on the effectiveness of the Ministry internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 9, "level": 4}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "accounting estimates and related disclosures made by the management. 8", "metadata": {"headings": [{"headings_0": {"content": "expressing an opinion on the effectiveness of the Ministry internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 9, "level": 4}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 9, "level": 2}}], "page": 9, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 10, "level": 2}}, {"headings_1": {"content": "expressing an opinion on the effectiveness of the Ministry internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 9, "level": 4}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "accounting and, based on the audit evidence obtained, whether a material uncertainty", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 10, "level": 2}}, {"headings_1": {"content": "expressing an opinion on the effectiveness of the Ministry internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 9, "level": 4}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "exists related to events or conditions that may cast significant doubt on the Ministry", "metadata": {"headings": [{"headings_0": {"content": "exists related to events or conditions that may cast significant doubt on the Ministry", "page": 10, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the", "metadata": {"headings": [{"headings_0": {"content": "exists related to events or conditions that may cast significant doubt on the Ministry", "page": 10, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "metadata": {"headings": [{"headings_0": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 10, "level": 2}}, {"headings_1": {"content": "exists related to events or conditions that may cast significant doubt on the Ministry", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s", "metadata": {"headings": [{"headings_0": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 10, "level": 2}}, {"headings_1": {"content": "exists related to events or conditions that may cast significant doubt on the Ministry", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "report. However, future events or conditions may cause the Ministry to cease to", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the Ministry to cease to", "page": 10, "level": 2}}, {"headings_1": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the Ministry to cease to", "page": 10, "level": 2}}, {"headings_1": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 10, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the Ministry to cease to", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. \nI communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 10, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the Ministry to cease to", "page": 10, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 10, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the Ministry to cease to", "page": 10, "level": 2}}]], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "deficiencies in internal control that I identify during my audit.", "metadata": {"headings": [{"headings_0": {"content": "deficiencies in internal control that I identify during my audit.", "page": 10, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 10, "level": 2}}, {"headings_1": {"content": "deficiencies in internal control that I identify during my audit.", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 10, "level": 2}}, {"headings_1": {"content": "deficiencies in internal control that I identify during my audit.", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 10, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "were of most significance in the audit of the financial statements of the current period and", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 10, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "metadata": {"headings": [{"headings_0": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "page": 10, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "law or regulation precludes public disclosure about the matter or when, in extremely rare", "metadata": {"headings": [{"headings_0": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "page": 10, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "circumstances, I determine that a matter should not be communicated in my report because", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 10, "level": 2}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 10, "level": 2}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 10, "level": 5}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 10, "level": 5}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 10, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 10, "level": 5}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 10, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 10, "level": 5}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Report on the audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the audit of Compliance with Legislation", "page": 10, "level": 5}}, {"headings_1": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 10, "level": 2}}, {"headings_1": {"content": "Report on the audit of Compliance with Legislation", "page": 10, "level": 5}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "are as follows: \n3.0", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 10, "level": 2}}, {"headings_1": {"content": "Report on the audit of Compliance with Legislation", "page": 10, "level": 5}}, [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 10, "level": 2}}, {"headings_1": {"content": "Report on the audit of Compliance with Legislation", "page": 10, "level": 5}}]], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Management of the Ministry\u2019s fleet", "metadata": {"headings": [{"headings_0": {"content": "Management of the Ministry\u2019s fleet", "page": 10, "level": 5}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Over the years, there has been increasing demand for accountability and better", "metadata": {"headings": [{"headings_0": {"content": "Management of the Ministry\u2019s fleet", "page": 10, "level": 5}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "management of public resources by various stakeholders in Uganda. Management of", "metadata": {"headings": [{"headings_0": {"content": "management of public resources by various stakeholders in Uganda. Management of", "page": 10, "level": 2}}, {"headings_1": {"content": "Management of the Ministry\u2019s fleet", "page": 10, "level": 5}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "government vehicles (Fleet management) is faced with a number of challenges, such", "metadata": {"headings": [{"headings_0": {"content": "management of public resources by various stakeholders in Uganda. Management of", "page": 10, "level": 2}}, {"headings_1": {"content": "Management of the Ministry\u2019s fleet", "page": 10, "level": 5}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "as: inability to respond to national emergencies, like COVID 19; inability to support", "metadata": {"headings": [{"headings_0": {"content": "as: inability to respond to national emergencies, like COVID 19; inability to support", "page": 10, "level": 2}}, {"headings_1": {"content": "management of public resources by various stakeholders in Uganda. Management of", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "the delivery of public service by government entities; high government expenditure on purchase of vehicles; misuse of government vehicles; inaccurate vehicle management records; and a general lack of a comprehensive and standard government fleet management policy.  \n9", "metadata": {"headings": [{"headings_0": {"content": "as: inability to respond to national emergencies, like COVID 19; inability to support", "page": 10, "level": 2}}, {"headings_1": {"content": "management of public resources by various stakeholders in Uganda. Management of", "page": 10, "level": 2}}], "page": 10, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Subsequently, I developed procedures in order to assess the adequacy of", "metadata": {"headings": [{"headings_0": {"content": "Subsequently, I developed procedures in order to assess the adequacy of", "page": 11, "level": 2}}, {"headings_1": {"content": "as: inability to respond to national emergencies, like COVID 19; inability to support", "page": 10, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "government fleet management system in the delivery of public service, and to", "metadata": {"headings": [{"headings_0": {"content": "Subsequently, I developed procedures in order to assess the adequacy of", "page": 11, "level": 2}}, {"headings_1": {"content": "as: inability to respond to national emergencies, like COVID 19; inability to support", "page": 10, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "identify any impediments and make recommendations for improvement. Specifically, the audit was intended to ascertain whether government Vehicles were/are:", "metadata": {"headings": [{"headings_0": {"content": "identify any impediments and make recommendations for improvement. Specifically, the audit was intended to ascertain whether government Vehicles were/are:", "page": 11, "level": 4}}, {"headings_1": {"content": "Subsequently, I developed procedures in order to assess the adequacy of", "page": 11, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "- Acquired in compliance with Government vehicle acquisition guidelines;", "metadata": {"headings": [{"headings_0": {"content": "identify any impediments and make recommendations for improvement. Specifically, the audit was intended to ascertain whether government Vehicles were/are:", "page": 11, "level": 4}}, {"headings_1": {"content": "Subsequently, I developed procedures in order to assess the adequacy of", "page": 11, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2020", "type": "list"}}, {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper", "page": 11, "level": 2}}, {"headings_1": {"content": "identify any impediments and make recommendations for improvement. Specifically, the audit was intended to ascertain whether government Vehicles were/are:", "page": 11, "level": 4}}], "page": 11, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "management;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper", "page": 11, "level": 2}}, {"headings_1": {"content": "identify any impediments and make recommendations for improvement. Specifically, the audit was intended to ascertain whether government Vehicles were/are:", "page": 11, "level": 4}}], "page": 11, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased", "page": 11, "level": 4}}, {"headings_1": {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper", "page": 11, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "useful lives and reduced running costs; and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased", "page": 11, "level": 4}}, {"headings_1": {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper", "page": 11, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 11, "level": 2}}, {"headings_1": {"content": "\uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased", "page": 11, "level": 4}}], "page": 11, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "accounted for. \nThe study took a scope of three financial years: 2017/18-2019/20. From the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 11, "level": 2}}, {"headings_1": {"content": "\uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased", "page": 11, "level": 4}}, [{"headings_0": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 11, "level": 2}}, {"headings_1": {"content": "\uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased", "page": 11, "level": 4}}]], "page": 11, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "procedures undertaken, I noted the following key observations:", "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations:", "page": 11, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 11, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": [["**3.1 i.**", "the three last (3) financial years: 2017/18-2019/20; the MoWT planned to spend UGX.9,188,000,000 on the acquisition of vehicles  of UGX.5,507,126,003 was warranted by the Treasury for this purpose, and the Ministry spent UGX.5,507,126,003 during the period under review. under the government funding. A total of the budgets with the actual funding revealed a shortfall of UGX.3,680,873,997 (40%) implying that the entity could not procure the necessary vehicles and this impacted on service delivery. Accounting Officer explained that funding of the vehicles over the years has been hampered by the inadequate resources availability from MoFPED. The budget for 2019/2020 was also adversely affected by COVID-19. **OF MOTOR VEHICLES** **of fleet** **ACQUISITION** **Funding**  During Comparison The", "to engage advised the Accounting Officer  the relevant authorities and ensure  activities budgeted  are implemented as planned and service is delivered. for I"], ["**ii.**", "**Compliance with Government Ban on Acquisition of Motor Vehicles** to the Circular letter Ref; BDP/86/107/03 and dated 15 th May 2019 from the Permanent Secretary and Secretary to the Treasury to all Accounting Officers, Government issued a freeze order on purchase of vehicles by all MDAs during the FY 2019/20. Further guidance from the Ministry of Public Service (MoPS) through a Circular letter Ref; ADM 99/205/01 dated 21 st August 2019 indicated that clearance would only be given for procurement of vehicles under on-going donor-funded projects. noted that the Ministry acquired 3 motor vehicles at a cost of UGX.5,507,126,003 during the FY 2019/20 using Government of Uganda funds with the necessary waiver from, the PS/ST. I According", "Accounting Officer is commended for the good practice. The"]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations:", "page": 11, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 11, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2020", "columns": ["S/N", "Key Observations", "Audit Recommendation"], "type": "table"}}, {"content": "10", "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations:", "page": 11, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 11, "level": 2}}], "page": 11, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["**ii.** **3.3 i.**", "**Un-updated Asset Management Module in the Financial Management system** 10.13.4 of the Tis, 2017 requires all fixed assets acquisitions to be captured in the fixed assets module of the Government Computerized Financial Management Information System (GFMIS). noted that all vehicles acquired over the 3 years under review at a cost of UGX.5,507,126,003 were not captured in the fixed assets module of the GFMIS. the vehicles were not posted onto the Asset Management module in the Integrated Financial Management system (IFMS) as at the end of the financial year 2019/2020. to record the assets in the assets management module in the IFMS, may lead to misstatement of assets, and may cause challenges in reconciliation of the fixed assets register using system information. Accounting Officer explained that Management had updated the Asset Module on the IFMS, however, I was not provided with evidence to support the Management assertion. I Paragraph All Failure The", "updated to ensure advised the Accounting Officer  the IFMS asset module is regularly  to enable  accurate recording of fixed assets in the financial statements,  and maintenance  a comprehensive  assets register. of I"], [null, "**MOTOR VEHICLE USAGE** Existence of a fleet management policy and guidelines** 16.3.1 of the Tis, 2017 requires the Accounting Officer to put in place measures to eliminate theft, losses, wastage and Section", "I advised the Accounting Officer to put in place a vehicle  management policy streamlining usage"]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations:", "page": 11, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 11, "level": 2}}], "page": 12, "document_name": "MWTS Report of Auditor General 2020", "columns": ["3.2 i.", "Improper maintenance of Motor Vehicle Records 34 (2) of the Public Finance Management Act, 2015 requires an Accounting Officer to keep a register of assets and inventory in the format prescribed by the Accountant General. Paragraph 16.6.1(e) & (f) of the TIs, 2017 requires recording of the acquisition cost and estimated useful life of the asset, which should assist in determining the time of replacement and depreciation cost of an asset. review of the forty five (45) vehicles acquired during the period under review revealed that all the vehicles were traced to the staff or locations as recorded in the assets register which allowed traceability of vehicles. was however no evidence of regular inspection and reconciliation of vehicles in the assets register. Accounting officer explained that the Ministry had planned in the FY 2019/2020 to procure a Computerized Vehicle Fleet Management System but this procurement was halted by a directive from H.E the President where he instructed the Ministry to work with Ministry of Security\u2019s electronic vehicle number plate recognition system project to avoid duplication. The Ministry is committed to working on this Project. A MOTOR VEHICLE RECORDING Section  Furthermore, There The", "advised the Accounting Officer to carry out regular inspections of vehicles for safety and reconciliation of vehicles in the assets register. I await the implementation of the computerized fleet management system. I"], "type": "table"}}, {"content": "11", "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations:", "page": 11, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 11, "level": 2}}], "page": 12, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "misuse of vehicles. it was observed that the MoWT did not have a policy on Motor vehicle Management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles, this is in addition to absence of a standardized fleet management policy by Government as the different aspects of Government vehicles are managed through different policies cited in various government documents such as the Uganda Public Service Standing Orders 2010, the Public Procurement and Disposal Act, 2014 and Treasury Instructions, 2017. failure to have a specific Vehicle management Policy affects the entity\u2019s ability to address its unique motor vehicle challenges which may not be envisaged in the Standing Orders and Treasury Instructions. Accounting Officer explained that the Ministry of Works and Transport in collaboration with various stakeholders is currently working on a Policy and Standard Operating Procedures for use, care and management of Government vehicles which will be disseminated to various MDAs when finally approved. However in the meantime vehicle utilization reports are generated and submitted every calendar year. However The The", "of vehicles so as to eliminate wastage and misuse of vehicles."], ["**ii.**", "**Failure to maintain proper vehicle logbooks** 7 (g) of part (F - i) of the Public Service Standing Orders requires every Government vehicle to have a log book in which the driver records all the journeys made. It further requires that each journey entered in the log book shall be certified by an authorized officer by countersigning against each entry. review of log books for the Ministry vehicles revealed that none had either been updated on a weekly basis with journeys made, fuel and maintenance costs or duly certified by an authorizing Officer. failure to maintain vehicle log books makes it difficult for management to track vehicle movements, fuel usage and vehicle maintenance expenditure. This in turn may lead to misuse of vehicles for unauthorized journeys or purposes. Accounting Officer explained that each vehicle has a log book and going forward, the Ministry will start strict enforcement of compulsory use of log books for all drivers of Government Vehicles. A Section The The", "I advised the Accounting Officer to ensure that the transport Officer and drivers  consistently maintain vehicle logbooks to  effective monitoring of vehicles with an objective of curbing down misuse. enable"], ["**iii.**", "**Absence of Annual Motor Vehicle Inspections** 7 (d) of part (F - i) of the Public Service Standing Orders requires every Government vehicle to be subject to an annual inspection irrespective of age or condition. A review of the records revealed that all vehicles had no evidence of annual inspection reports as required. failure to carry out annual vehicle inspections makes it difficult for management to undertake effective maintenance and replacement plans. Section The", "I advised the Accounting Officer to ensure that annual motor vehicle inspections are carried out to facilitate preparation  and implementation  of effective  vehicle maintenance  and replacement plans."]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations:", "page": 11, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 11, "level": 2}}], "page": 13, "document_name": "MWTS Report of Auditor General 2020", "columns": ["3.2 i.", "Improper maintenance of Motor Vehicle Records 34 (2) of the Public Finance Management Act, 2015 requires an Accounting Officer to keep a register of assets and inventory in the format prescribed by the Accountant General. Paragraph 16.6.1(e) & (f) of the TIs, 2017 requires recording of the acquisition cost and estimated useful life of the asset, which should assist in determining the time of replacement and depreciation cost of an asset. review of the forty five (45) vehicles acquired during the period under review revealed that all the vehicles were traced to the staff or locations as recorded in the assets register which allowed traceability of vehicles. was however no evidence of regular inspection and reconciliation of vehicles in the assets register. Accounting officer explained that the Ministry had planned in the FY 2019/2020 to procure a Computerized Vehicle Fleet Management System but this procurement was halted by a directive from H.E the President where he instructed the Ministry to work with Ministry of Security\u2019s electronic vehicle number plate recognition system project to avoid duplication. The Ministry is committed to working on this Project. A MOTOR VEHICLE RECORDING Section  Furthermore, There The", "advised the Accounting Officer to carry out regular inspections of vehicles for safety and reconciliation of vehicles in the assets register. I await the implementation of the computerized fleet management system. I"], "type": "table"}}, {"content": [["", "misuse of vehicles. it was observed that the MoWT did not have a policy on Motor vehicle Management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles, this is in addition to absence of a standardized fleet management policy by Government as the different aspects of Government vehicles are managed through different policies cited in various government documents such as the Uganda Public Service Standing Orders 2010, the Public Procurement and Disposal Act, 2014 and Treasury Instructions, 2017. failure to have a specific Vehicle management Policy affects the entity\u2019s ability to address its unique motor vehicle challenges which may not be envisaged in the Standing Orders and Treasury Instructions. Accounting Officer explained that the Ministry of Works and Transport in collaboration with various stakeholders is currently working on a Policy and Standard Operating Procedures for use, care and management of Government vehicles which will be disseminated to various MDAs when finally approved. However in the meantime vehicle utilization reports are generated and submitted every calendar year. However The The", "of vehicles so as to eliminate wastage and misuse of vehicles."], ["**ii.**", "**Failure to maintain proper vehicle logbooks** 7 (g) of part (F - i) of the Public Service Standing Orders requires every Government vehicle to have a log book in which the driver records all the journeys made. It further requires that each journey entered in the log book shall be certified by an authorized officer by countersigning against each entry. review of log books for the Ministry vehicles revealed that none had either been updated on a weekly basis with journeys made, fuel and maintenance costs or duly certified by an authorizing Officer. failure to maintain vehicle log books makes it difficult for management to track vehicle movements, fuel usage and vehicle maintenance expenditure. This in turn may lead to misuse of vehicles for unauthorized journeys or purposes. Accounting Officer explained that each vehicle has a log book and going forward, the Ministry will start strict enforcement of compulsory use of log books for all drivers of Government Vehicles. A Section The The", "I advised the Accounting Officer to ensure that the transport Officer and drivers  consistently maintain vehicle logbooks to  effective monitoring of vehicles with an objective of curbing down misuse. enable"], ["**iii.**", "**Absence of Annual Motor Vehicle Inspections** 7 (d) of part (F - i) of the Public Service Standing Orders requires every Government vehicle to be subject to an annual inspection irrespective of age or condition. A review of the records revealed that all vehicles had no evidence of annual inspection reports as required. failure to carry out annual vehicle inspections makes it difficult for management to undertake effective maintenance and replacement plans. Section The", "I advised the Accounting Officer to ensure that annual motor vehicle inspections are carried out to facilitate preparation  and implementation  of effective  vehicle maintenance  and replacement plans."]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations:", "page": 11, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 11, "level": 2}}], "page": 13, "document_name": "MWTS Report of Auditor General 2020", "columns": ["3.2 i.", "Improper maintenance of Motor Vehicle Records 34 (2) of the Public Finance Management Act, 2015 requires an Accounting Officer to keep a register of assets and inventory in the format prescribed by the Accountant General. Paragraph 16.6.1(e) & (f) of the TIs, 2017 requires recording of the acquisition cost and estimated useful life of the asset, which should assist in determining the time of replacement and depreciation cost of an asset. review of the forty five (45) vehicles acquired during the period under review revealed that all the vehicles were traced to the staff or locations as recorded in the assets register which allowed traceability of vehicles. was however no evidence of regular inspection and reconciliation of vehicles in the assets register. Accounting officer explained that the Ministry had planned in the FY 2019/2020 to procure a Computerized Vehicle Fleet Management System but this procurement was halted by a directive from H.E the President where he instructed the Ministry to work with Ministry of Security\u2019s electronic vehicle number plate recognition system project to avoid duplication. The Ministry is committed to working on this Project. A MOTOR VEHICLE RECORDING Section  Furthermore, There The", "advised the Accounting Officer to carry out regular inspections of vehicles for safety and reconciliation of vehicles in the assets register. I await the implementation of the computerized fleet management system. I"], "type": "table"}}, {"content": "12", "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations:", "page": 11, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 11, "level": 2}}], "page": 13, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "The Accounting Officer explained that the Ministry carries out annual inspections of its fleet and stickers are inserted on each of the vehicles that have been inspected with a different code for each calendar year. The exercise was last done in February 2019. In the meantime, the inspection has been restricted to vehicles that come in for pre and post repair/ service inspection.", ""], ["**iv.**", "14 of part F-I of public standing Orders, 2010 provides that to encourage and sustain the highest level of care and responsibility for Government vehicles on the part of individual drivers, the following shall apply:- Undergo a driving test by the Chief Mechanical Engineer prior to assumption of duty;  \uf0d8 Periodic training including defensive driving at a recognized Training Institute; Periodic testing every three years on traffic regulations and an annual medical check-up including eye testing. review of staff records for the Ministry revealed that it had sixty one (61) drivers. Records on driver\u2019s competence revealed the following; i. There was no evidence of performance appraisal, and neither had they obtained additional training or skills for their current role.  ii. There was no evidence of annual medical examination being done to obtain their fitness status. This may put the lives of the officials they drive in danger in case of any medical challenge that may hamper their ability to drive.  iii. It is a recruitment requirement for all prospective drivers to undergo a driving test conducted by the Chief Mechanical Engineer prior to assumption of duty, there was however no evidence that this was undertaken. The Accounting Officer explained that training for Ministry drivers was arranged by the Ministry of Works and Transport in the FY 2018/2019 and successfully executed. The Ministry continues to receive and handle on a case by case basis. He further explained that the program was affected in the FY 2019/2020 due to the outbreak of COVID-19, budget constraints and cuts that have made it difficult for this activity to be undertaken effectively and efficiently. \uf0d8 A **Drivers\u2019 Competences for adequate operation of entity fleet** Section", "I advised the Accounting Officer to ensure that procedures are put in place to assess drivers\u2019 competences to enable them carry out their driving responsibilities without pausing danger to the officials and the vehicles."], ["**3.4 i.**", "**VEHICLE MAINTENANCE** Adequacy of Vehicle Maintenance Funding** 16.9.1 of the TIs, 2017 requires the Accounting Officer to prepare an annual budget for asset maintenance, and assess the functionality, utilization, and physical and financial performance of assets held. review of the approved work plan and budget revealed that the Ministry made budget provisions for vehicle maintenance amounting to UGX.2,892,000,000 during the period under review. However, the Ministry only realized and spent a total of A Paragraph", "that I commended the Accounting Officer in ensuring  the purchased vehicles are adequately maintained to minimize maintenance costs."]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations:", "page": 11, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 11, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2020", "columns": ["3.2 i.", "Improper maintenance of Motor Vehicle Records 34 (2) of the Public Finance Management Act, 2015 requires an Accounting Officer to keep a register of assets and inventory in the format prescribed by the Accountant General. Paragraph 16.6.1(e) & (f) of the TIs, 2017 requires recording of the acquisition cost and estimated useful life of the asset, which should assist in determining the time of replacement and depreciation cost of an asset. review of the forty five (45) vehicles acquired during the period under review revealed that all the vehicles were traced to the staff or locations as recorded in the assets register which allowed traceability of vehicles. was however no evidence of regular inspection and reconciliation of vehicles in the assets register. Accounting officer explained that the Ministry had planned in the FY 2019/2020 to procure a Computerized Vehicle Fleet Management System but this procurement was halted by a directive from H.E the President where he instructed the Ministry to work with Ministry of Security\u2019s electronic vehicle number plate recognition system project to avoid duplication. The Ministry is committed to working on this Project. A MOTOR VEHICLE RECORDING Section  Furthermore, There The", "advised the Accounting Officer to carry out regular inspections of vehicles for safety and reconciliation of vehicles in the assets register. I await the implementation of the computerized fleet management system. I"], "type": "table"}}, {"content": [["", "The Accounting Officer explained that the Ministry carries out annual inspections of its fleet and stickers are inserted on each of the vehicles that have been inspected with a different code for each calendar year. The exercise was last done in February 2019. In the meantime, the inspection has been restricted to vehicles that come in for pre and post repair/ service inspection.", ""], ["**iv.**", "14 of part F-I of public standing Orders, 2010 provides that to encourage and sustain the highest level of care and responsibility for Government vehicles on the part of individual drivers, the following shall apply:- Undergo a driving test by the Chief Mechanical Engineer prior to assumption of duty;  \uf0d8 Periodic training including defensive driving at a recognized Training Institute; Periodic testing every three years on traffic regulations and an annual medical check-up including eye testing. review of staff records for the Ministry revealed that it had sixty one (61) drivers. Records on driver\u2019s competence revealed the following; i. There was no evidence of performance appraisal, and neither had they obtained additional training or skills for their current role.  ii. There was no evidence of annual medical examination being done to obtain their fitness status. This may put the lives of the officials they drive in danger in case of any medical challenge that may hamper their ability to drive.  iii. It is a recruitment requirement for all prospective drivers to undergo a driving test conducted by the Chief Mechanical Engineer prior to assumption of duty, there was however no evidence that this was undertaken. The Accounting Officer explained that training for Ministry drivers was arranged by the Ministry of Works and Transport in the FY 2018/2019 and successfully executed. The Ministry continues to receive and handle on a case by case basis. He further explained that the program was affected in the FY 2019/2020 due to the outbreak of COVID-19, budget constraints and cuts that have made it difficult for this activity to be undertaken effectively and efficiently. \uf0d8 A **Drivers\u2019 Competences for adequate operation of entity fleet** Section", "I advised the Accounting Officer to ensure that procedures are put in place to assess drivers\u2019 competences to enable them carry out their driving responsibilities without pausing danger to the officials and the vehicles."], ["**3.4 i.**", "**VEHICLE MAINTENANCE** Adequacy of Vehicle Maintenance Funding** 16.9.1 of the TIs, 2017 requires the Accounting Officer to prepare an annual budget for asset maintenance, and assess the functionality, utilization, and physical and financial performance of assets held. review of the approved work plan and budget revealed that the Ministry made budget provisions for vehicle maintenance amounting to UGX.2,892,000,000 during the period under review. However, the Ministry only realized and spent a total of A Paragraph", "that I commended the Accounting Officer in ensuring  the purchased vehicles are adequately maintained to minimize maintenance costs."]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations:", "page": 11, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 11, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2020", "columns": ["3.2 i.", "Improper maintenance of Motor Vehicle Records 34 (2) of the Public Finance Management Act, 2015 requires an Accounting Officer to keep a register of assets and inventory in the format prescribed by the Accountant General. Paragraph 16.6.1(e) & (f) of the TIs, 2017 requires recording of the acquisition cost and estimated useful life of the asset, which should assist in determining the time of replacement and depreciation cost of an asset. review of the forty five (45) vehicles acquired during the period under review revealed that all the vehicles were traced to the staff or locations as recorded in the assets register which allowed traceability of vehicles. was however no evidence of regular inspection and reconciliation of vehicles in the assets register. Accounting officer explained that the Ministry had planned in the FY 2019/2020 to procure a Computerized Vehicle Fleet Management System but this procurement was halted by a directive from H.E the President where he instructed the Ministry to work with Ministry of Security\u2019s electronic vehicle number plate recognition system project to avoid duplication. The Ministry is committed to working on this Project. A MOTOR VEHICLE RECORDING Section  Furthermore, There The", "advised the Accounting Officer to carry out regular inspections of vehicles for safety and reconciliation of vehicles in the assets register. I await the implementation of the computerized fleet management system. I"], "type": "table"}}, {"content": "13", "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations:", "page": 11, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 11, "level": 2}}], "page": 14, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["UGX.1,048,567,390 against the vehicle maintenance budget of UGX.2,892,000,000 for the three (3) FYs 2017/18 \u2013 2019/20 reflecting a funding shortfall to the tune of UGX.1,843,432,610, which is 63.7% of the budgeted asset maintenance funds as indicated in the table below; **FY** Vehicle Mainte nance Budget (A)** 2017 /18 2018 /19 2019 /20 **Tota ls** 565,000 000 613,000 000 1,714,0 00,000 **2,892, 000,00 0** **Did the entity have a vehicle mainten ance work plan for the FY (YES/N** **O)**  Yes Yes Yes **No. of operati onal entity motor Vehicl es (B)** **No. of operati onal entity motor cycles** **Amount spent (C)** **Average spendin g vehicle (C/B)** **per** **Varianc e (A-C)** 281 302 340 19 23 29 400,269, 640 437,350, 000 210,947, 750 **1,048,5 67,390** 1,424,44 7.12 1,448,17 8.81 620,434. 56 **3,493,0 60.49** 164,730, 360 175,650, 000 1,503,05 2,250 **1,843,4 32,610** annual average vehicle maintenance cost per vehicle reduced from UGX.1,424,447 in FY 2017/18 to UGX.620,434 in FY 2019/20. This is an indication that the cost of vehicle maintenance has gone down, and this is partly caused by the procurement of a number of new vehicles during the period under review. For example in the 3 year under review, forty five (45) new vehicles were acquired. Accounting Officer explained that, there was a drastic reduction in the average spending per vehicle. This is attributed to the best practices and internal controls that the Ministry has employed such as; use of diagnostic machines for fault finding and diagnosis, pre and post repair inspections, and others, which have brought efficiency gains within the maintenance processes for the Ministry fleet. The The", ""], ["13 of the public Service Standing Orders requires the driver to ensure that Government vehicles are regularly serviced (including oiling and greasing), a Service Chart will be kept by the Transport Officer (T/O) on every Government vehicle in his or her charge. It however, the duty of the driver of the vehicle to ensure that the service chart is followed strictly. A review of records indicated that repair and service analysis register for Ministry vehicles were maintained. However, there was no evidence of service analysis records maintained. It was further observed that the Transport Officer did not maintain a service chart for all the Ministry vehicles tested. failure to keep track of vehicle service chart may cause delayed servicing, which in turn could lead to faster ageing of vehicles and high vehicle maintenance and replacement costs. Accounting Officer explained that some of the vehicles lacked vehicle service analysis records at the time of the audit. However, the practice has been to keep a vehicle repair history card where the service and repair history for each vehicle is captured. Hence, **ii. a) Maintenance of Motor Vehicle Service Analysis Records** Section The The", "I advised the Accounting Officer to enforce compliance with the set guidelines by ensuring that vehicle maintenance and service records are maintained which will support timely servicing of vehicles to enhance efficient  performance, thus  the maintenance  and replacement costs. reducing"]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations:", "page": 11, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 11, "level": 2}}], "page": 15, "document_name": "MWTS Report of Auditor General 2020", "columns": ["column_0", "column_10"], "type": "table"}}, {"content": [["UGX.1,048,567,390 against the vehicle maintenance budget of UGX.2,892,000,000 for the three (3) FYs 2017/18 \u2013 2019/20 reflecting a funding shortfall to the tune of UGX.1,843,432,610, which is 63.7% of the budgeted asset maintenance funds as indicated in the table below; **FY** Vehicle Mainte nance Budget (A)** 2017 /18 2018 /19 2019 /20 **Tota ls** 565,000 000 613,000 000 1,714,0 00,000 **2,892, 000,00 0** **Did the entity have a vehicle mainten ance work plan for the FY (YES/N** **O)**  Yes Yes Yes **No. of operati onal entity motor Vehicl es (B)** **No. of operati onal entity motor cycles** **Amount spent (C)** **Average spendin g vehicle (C/B)** **per** **Varianc e (A-C)** 281 302 340 19 23 29 400,269, 640 437,350, 000 210,947, 750 **1,048,5 67,390** 1,424,44 7.12 1,448,17 8.81 620,434. 56 **3,493,0 60.49** 164,730, 360 175,650, 000 1,503,05 2,250 **1,843,4 32,610** annual average vehicle maintenance cost per vehicle reduced from UGX.1,424,447 in FY 2017/18 to UGX.620,434 in FY 2019/20. This is an indication that the cost of vehicle maintenance has gone down, and this is partly caused by the procurement of a number of new vehicles during the period under review. For example in the 3 year under review, forty five (45) new vehicles were acquired. Accounting Officer explained that, there was a drastic reduction in the average spending per vehicle. This is attributed to the best practices and internal controls that the Ministry has employed such as; use of diagnostic machines for fault finding and diagnosis, pre and post repair inspections, and others, which have brought efficiency gains within the maintenance processes for the Ministry fleet. The The", ""], ["13 of the public Service Standing Orders requires the driver to ensure that Government vehicles are regularly serviced (including oiling and greasing), a Service Chart will be kept by the Transport Officer (T/O) on every Government vehicle in his or her charge. It however, the duty of the driver of the vehicle to ensure that the service chart is followed strictly. A review of records indicated that repair and service analysis register for Ministry vehicles were maintained. However, there was no evidence of service analysis records maintained. It was further observed that the Transport Officer did not maintain a service chart for all the Ministry vehicles tested. failure to keep track of vehicle service chart may cause delayed servicing, which in turn could lead to faster ageing of vehicles and high vehicle maintenance and replacement costs. Accounting Officer explained that some of the vehicles lacked vehicle service analysis records at the time of the audit. However, the practice has been to keep a vehicle repair history card where the service and repair history for each vehicle is captured. Hence, **ii. a) Maintenance of Motor Vehicle Service Analysis Records** Section The The", "I advised the Accounting Officer to enforce compliance with the set guidelines by ensuring that vehicle maintenance and service records are maintained which will support timely servicing of vehicles to enhance efficient  performance, thus  the maintenance  and replacement costs. reducing"]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations:", "page": 11, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 11, "level": 2}}], "page": 15, "document_name": "MWTS Report of Auditor General 2020", "columns": ["column_0", "column_10"], "type": "table"}}, {"content": "14", "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations:", "page": 11, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 11, "level": 2}}], "page": 15, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["going forward, the Ministry will ensure that each vehicle has a file with an updated vehicle service and repair history card.", ""], ["15.11.1 of the TIs, 2017 requires that where it is considered that vehicles have reached the end of their useful life; are beyond economical repair or are unserviceable for any other reason; or have become redundant through obsolescence; shall be retained until a sufficient quantity is accumulated to merit the convening of a Board of Survey to inspect them, and it shall be the duty of such Board to determine the action to be taken, including the decision to board them off. Ministry had a total number of vehicles worth 402. However, a review of the Board of survey reports for the period under review revealed that out of 402 vehicles as per the assets register, 262 vehicles had exceeded the recommended 5 years useful life, and 144 of these vehicles had their mileage above the recommended 250,000km, hence were all due for disposal. See summary in the table below and details in **Table 1 below.** **1: Showing non-compliance with disposal conditions** **Years in use** (Number of vehicles) 0-5 5-10 Above yrs yrs 10 yrs 140 147 115 **Mileage**  (Number of vehicles)  Below  Above  250,000km 250,000km  258 144 262 **No. of Vehicles recommended for disposal** usage of old vehicles results into high costs of maintenance and uneconomical fuel consumption. Accounting Officer explained that the Ministry carried out an annual Board of Survey in the FY 2019/2020 where a number of obsolete vehicles were identified for boarding off and in August 2019, the Ministry boarded off 73 number vehicles. For the FY 2020/2021, the Ministry has already kick started the process of boarding off of all vehicles that are of advanced age and uneconomical to repair and soon will be brought to logical conclusion. **DISPOSAL OF VEHICLES** **with disposal conditions** **3.5** Non-compliance** Paragraph The **Table** Continued The **i.**", "I advised the Accounting Officer to evaluate the Ministry  to adequately make use of the available funds. fleet mix"]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations:", "page": 11, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 11, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2020", "columns": ["column_0", "column_9"], "type": "table"}}, {"content": "4.0 Land Compensation", "metadata": {"headings": [{"headings_0": {"content": "4.0 Land Compensation", "page": 16, "level": 5}}, {"headings_1": {"content": "procedures undertaken, I noted the following key observations:", "page": 11, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "4.1", "metadata": {"headings": [{"headings_0": {"content": "4.0 Land Compensation", "page": 16, "level": 5}}, {"headings_1": {"content": "procedures undertaken, I noted the following key observations:", "page": 11, "level": 2}}], "page": 16, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Inadequate budgetary allocation for land compensation of PAPs for Bukasa Port", "metadata": {"headings": [{"headings_0": {"content": "Inadequate budgetary allocation for land compensation of PAPs for Bukasa Port", "page": 16, "level": 5}}, {"headings_1": {"content": "4.0 Land Compensation", "page": 16, "level": 5}}], "page": 16, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "I noted inadequate budgetary allocation for compensation of PAPs for Bukasa Port.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate budgetary allocation for land compensation of PAPs for Bukasa Port", "page": 16, "level": 5}}, {"headings_1": {"content": "4.0 Land Compensation", "page": 16, "level": 5}}], "page": 16, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Out of a proposed budget of UGX.20bn for the verified PAPS during the financial year, only UGX.500,000,000 representing 3% was approved in the approved annual", "metadata": {"headings": [{"headings_0": {"content": "Out of a proposed budget of UGX.20bn for the verified PAPS during the financial year, only UGX.500,000,000 representing 3% was approved in the approved annual", "page": 16, "level": 4}}, {"headings_1": {"content": "Inadequate budgetary allocation for land compensation of PAPs for Bukasa Port", "page": 16, "level": 5}}], "page": 16, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "estimates for the year under review.", "metadata": {"headings": [{"headings_0": {"content": "Out of a proposed budget of UGX.20bn for the verified PAPS during the financial year, only UGX.500,000,000 representing 3% was approved in the approved annual", "page": 16, "level": 4}}, {"headings_1": {"content": "Inadequate budgetary allocation for land compensation of PAPs for Bukasa Port", "page": 16, "level": 5}}], "page": 16, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Compensation of PAPs was not undertaken in a timely manner, which impedes the RAP implementation process. The delay in undertaking timely compensations has", "metadata": {"headings": [{"headings_0": {"content": "Compensation of PAPs was not undertaken in a timely manner, which impedes the RAP implementation process. The delay in undertaking timely compensations has", "page": 16, "level": 4}}, {"headings_1": {"content": "Out of a proposed budget of UGX.20bn for the verified PAPS during the financial year, only UGX.500,000,000 representing 3% was approved in the approved annual", "page": 16, "level": 4}}], "page": 16, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "among other factors delayed the commencement of the physical works of the project. \n15", "metadata": {"headings": [{"headings_0": {"content": "Compensation of PAPs was not undertaken in a timely manner, which impedes the RAP implementation process. The delay in undertaking timely compensations has", "page": 16, "level": 4}}, {"headings_1": {"content": "Out of a proposed budget of UGX.20bn for the verified PAPS during the financial year, only UGX.500,000,000 representing 3% was approved in the approved annual", "page": 16, "level": 4}}, [{"headings_0": {"content": "Compensation of PAPs was not undertaken in a timely manner, which impedes the RAP implementation process. The delay in undertaking timely compensations has", "page": 16, "level": 4}}, {"headings_1": {"content": "Out of a proposed budget of UGX.20bn for the verified PAPS during the financial year, only UGX.500,000,000 representing 3% was approved in the approved annual", "page": 16, "level": 4}}]], "page": 16, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Accounting Officer explained that several attempts to Ministry of Finance", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that several attempts to Ministry of Finance", "page": 17, "level": 2}}, {"headings_1": {"content": "Compensation of PAPs was not undertaken in a timely manner, which impedes the RAP implementation process. The delay in undertaking timely compensations has", "page": 16, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "requesting for adequate funding of UGX.16bn to finance the compensation of 1145 PAPs were not considered. The Ministry of Works and Transport communicated to", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that several attempts to Ministry of Finance", "page": 17, "level": 2}}, {"headings_1": {"content": "Compensation of PAPs was not undertaken in a timely manner, which impedes the RAP implementation process. The delay in undertaking timely compensations has", "page": 16, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "MoFPED on 10 th September 2020 and 22 nd September 2020 to provide the funding however, only UGX.1bn was approved in FY 2020/21 in addition to the UGX.500m in", "metadata": {"headings": [{"headings_0": {"content": "MoFPED on 10 th September 2020 and 22 nd September 2020 to provide the funding however, only UGX.1bn was approved in FY 2020/21 in addition to the UGX.500m in", "page": 17, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that several attempts to Ministry of Finance", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "2019/2020, leaving an outstanding amount of UGX.14.5bn.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED on 10 th September 2020 and 22 nd September 2020 to provide the funding however, only UGX.1bn was approved in FY 2020/21 in addition to the UGX.500m in", "page": 17, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that several attempts to Ministry of Finance", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to continue to engage and liaise with the Ministry of Finance and relevant stakeholders to ensure timely and adequate disbursement of", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to continue to engage and liaise with the Ministry of Finance and relevant stakeholders to ensure timely and adequate disbursement of", "page": 17, "level": 4}}, {"headings_1": {"content": "MoFPED on 10 th September 2020 and 22 nd September 2020 to provide the funding however, only UGX.1bn was approved in FY 2020/21 in addition to the UGX.500m in", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "funds for compensations. \n4.2", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to continue to engage and liaise with the Ministry of Finance and relevant stakeholders to ensure timely and adequate disbursement of", "page": 17, "level": 4}}, {"headings_1": {"content": "MoFPED on 10 th September 2020 and 22 nd September 2020 to provide the funding however, only UGX.1bn was approved in FY 2020/21 in addition to the UGX.500m in", "page": 17, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officer to continue to engage and liaise with the Ministry of Finance and relevant stakeholders to ensure timely and adequate disbursement of", "page": 17, "level": 4}}, {"headings_1": {"content": "MoFPED on 10 th September 2020 and 22 nd September 2020 to provide the funding however, only UGX.1bn was approved in FY 2020/21 in addition to the UGX.500m in", "page": 17, "level": 4}}]], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Delays in payment of PAPs for Bukasa Port", "metadata": {"headings": [{"headings_0": {"content": "Delays in payment of PAPs for Bukasa Port", "page": 17, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to continue to engage and liaise with the Ministry of Finance and relevant stakeholders to ensure timely and adequate disbursement of", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "There have been significant delays in payments for PAPs claims for Bukasa Port. Out of the total approved 2,378 PAPs properties along the stretch of the project area", "metadata": {"headings": [{"headings_0": {"content": "There have been significant delays in payments for PAPs claims for Bukasa Port. Out of the total approved 2,378 PAPs properties along the stretch of the project area", "page": 17, "level": 4}}, {"headings_1": {"content": "Delays in payment of PAPs for Bukasa Port", "page": 17, "level": 5}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "valued at UGX.29.2 billion, only 1,145 PAPs properties worth UGX.16.65 billion have", "metadata": {"headings": [{"headings_0": {"content": "There have been significant delays in payments for PAPs claims for Bukasa Port. Out of the total approved 2,378 PAPs properties along the stretch of the project area", "page": 17, "level": 4}}, {"headings_1": {"content": "Delays in payment of PAPs for Bukasa Port", "page": 17, "level": 5}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "been verified and out of these only 1020 PAPs properties worth UGX.14.81 billion have been fully compensated. These PAPS were awarded compensation values in financial year 2018/19 (October 2018) by CGV and to date several have not yet been paid. These delays have necessitated revaluations thus affecting the completion of", "metadata": {"headings": [{"headings_0": {"content": "been verified and out of these only 1020 PAPs properties worth UGX.14.81 billion have been fully compensated. These PAPS were awarded compensation values in financial year 2018/19 (October 2018) by CGV and to date several have not yet been paid. These delays have necessitated revaluations thus affecting the completion of", "page": 17, "level": 4}}, {"headings_1": {"content": "There have been significant delays in payments for PAPs claims for Bukasa Port. Out of the total approved 2,378 PAPs properties along the stretch of the project area", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "the compensation exercise.", "metadata": {"headings": [{"headings_0": {"content": "been verified and out of these only 1020 PAPs properties worth UGX.14.81 billion have been fully compensated. These PAPS were awarded compensation values in financial year 2018/19 (October 2018) by CGV and to date several have not yet been paid. These delays have necessitated revaluations thus affecting the completion of", "page": 17, "level": 4}}, {"headings_1": {"content": "There have been significant delays in payments for PAPs claims for Bukasa Port. Out of the total approved 2,378 PAPs properties along the stretch of the project area", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Accounting Officer explained that these delays in compensations are all as a", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that these delays in compensations are all as a", "page": 17, "level": 2}}, {"headings_1": {"content": "been verified and out of these only 1020 PAPs properties worth UGX.14.81 billion have been fully compensated. These PAPS were awarded compensation values in financial year 2018/19 (October 2018) by CGV and to date several have not yet been paid. These delays have necessitated revaluations thus affecting the completion of", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "result of a number of factors among which include; inadequate funding for the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that these delays in compensations are all as a", "page": 17, "level": 2}}, {"headings_1": {"content": "been verified and out of these only 1020 PAPs properties worth UGX.14.81 billion have been fully compensated. These PAPS were awarded compensation values in financial year 2018/19 (October 2018) by CGV and to date several have not yet been paid. These delays have necessitated revaluations thus affecting the completion of", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "exercise, resistance from the PAPs on verification, contestation of the values by PAPs at disclosure and issues relating to bank accounts of 125 Verified PAPs among", "metadata": {"headings": [{"headings_0": {"content": "exercise, resistance from the PAPs on verification, contestation of the values by PAPs at disclosure and issues relating to bank accounts of 125 Verified PAPs among", "page": 17, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that these delays in compensations are all as a", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "others. Consequently, the delays to compensate the PAPS have resulted in PAPs contesting the awards. \nI advised the Accounting Officer to continue engaging the relevant stakeholders for", "metadata": {"headings": [{"headings_0": {"content": "exercise, resistance from the PAPs on verification, contestation of the values by PAPs at disclosure and issues relating to bank accounts of 125 Verified PAPs among", "page": 17, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that these delays in compensations are all as a", "page": 17, "level": 2}}, [{"headings_0": {"content": "exercise, resistance from the PAPs on verification, contestation of the values by PAPs at disclosure and issues relating to bank accounts of 125 Verified PAPs among", "page": 17, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that these delays in compensations are all as a", "page": 17, "level": 2}}]], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "adequate financing and continue to sensitize the PAPs and expedite the", "metadata": {"headings": [{"headings_0": {"content": "adequate financing and continue to sensitize the PAPs and expedite the", "page": 17, "level": 2}}, {"headings_1": {"content": "exercise, resistance from the PAPs on verification, contestation of the values by PAPs at disclosure and issues relating to bank accounts of 125 Verified PAPs among", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "compensation process to pave way for the commencement of the physical works of the project. \n4.3", "metadata": {"headings": [{"headings_0": {"content": "adequate financing and continue to sensitize the PAPs and expedite the", "page": 17, "level": 2}}, {"headings_1": {"content": "exercise, resistance from the PAPs on verification, contestation of the values by PAPs at disclosure and issues relating to bank accounts of 125 Verified PAPs among", "page": 17, "level": 4}}, [{"headings_0": {"content": "adequate financing and continue to sensitize the PAPs and expedite the", "page": 17, "level": 2}}, {"headings_1": {"content": "exercise, resistance from the PAPs on verification, contestation of the values by PAPs at disclosure and issues relating to bank accounts of 125 Verified PAPs among", "page": 17, "level": 4}}]], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Delays in the valuation of PAPs\u2019 properties for Standard Gauge Railway", "metadata": {"headings": [{"headings_0": {"content": "Delays in the valuation of PAPs\u2019 properties for Standard Gauge Railway", "page": 17, "level": 5}}, {"headings_1": {"content": "adequate financing and continue to sensitize the PAPs and expedite the", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "According to the Ministerial Policy Statement and the SGR 4 th quarter cumulative performance report, Parliament appropriated a total of UGX.20bn for SGR to cater for PAPs compensations (UGX.8bn) and other operations (UGX.12bn). Out of the total budget, UGX.19.3bn (96.5%) was released representing a shortfall of UGX.0.7bn. A", "metadata": {"headings": [{"headings_0": {"content": "According to the Ministerial Policy Statement and the SGR 4 th quarter cumulative performance report, Parliament appropriated a total of UGX.20bn for SGR to cater for PAPs compensations (UGX.8bn) and other operations (UGX.12bn). Out of the total budget, UGX.19.3bn (96.5%) was released representing a shortfall of UGX.0.7bn. A", "page": 17, "level": 4}}, {"headings_1": {"content": "Delays in the valuation of PAPs\u2019 properties for Standard Gauge Railway", "page": 17, "level": 5}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "total of UGX.16.7bn (83.5 %) was spent.", "metadata": {"headings": [{"headings_0": {"content": "According to the Ministerial Policy Statement and the SGR 4 th quarter cumulative performance report, Parliament appropriated a total of UGX.20bn for SGR to cater for PAPs compensations (UGX.8bn) and other operations (UGX.12bn). Out of the total budget, UGX.19.3bn (96.5%) was released representing a shortfall of UGX.0.7bn. A", "page": 17, "level": 4}}, {"headings_1": {"content": "Delays in the valuation of PAPs\u2019 properties for Standard Gauge Railway", "page": 17, "level": 5}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "However, I noted that there were considerable delays in approvals to valuations of", "metadata": {"headings": [{"headings_0": {"content": "However, I noted that there were considerable delays in approvals to valuations of", "page": 17, "level": 2}}, {"headings_1": {"content": "According to the Ministerial Policy Statement and the SGR 4 th quarter cumulative performance report, Parliament appropriated a total of UGX.20bn for SGR to cater for PAPs compensations (UGX.8bn) and other operations (UGX.12bn). Out of the total budget, UGX.19.3bn (96.5%) was released representing a shortfall of UGX.0.7bn. A", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "PAPs compensations from CGV\u2019s office. This was evidenced in the valuations of", "metadata": {"headings": [{"headings_0": {"content": "However, I noted that there were considerable delays in approvals to valuations of", "page": 17, "level": 2}}, {"headings_1": {"content": "According to the Ministerial Policy Statement and the SGR 4 th quarter cumulative performance report, Parliament appropriated a total of UGX.20bn for SGR to cater for PAPs compensations (UGX.8bn) and other operations (UGX.12bn). Out of the total budget, UGX.19.3bn (96.5%) was released representing a shortfall of UGX.0.7bn. A", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Supplementary reports of PAPs for the areas of Namutumba, Butalejja, Luuka, Kakubansiri corridor and the fish ponds along the stretch where it took more than 6", "metadata": {"headings": [{"headings_0": {"content": "Supplementary reports of PAPs for the areas of Namutumba, Butalejja, Luuka, Kakubansiri corridor and the fish ponds along the stretch where it took more than 6", "page": 17, "level": 4}}, {"headings_1": {"content": "However, I noted that there were considerable delays in approvals to valuations of", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "months for the valuations to be approved.", "metadata": {"headings": [{"headings_0": {"content": "Supplementary reports of PAPs for the areas of Namutumba, Butalejja, Luuka, Kakubansiri corridor and the fish ponds along the stretch where it took more than 6", "page": 17, "level": 4}}, {"headings_1": {"content": "However, I noted that there were considerable delays in approvals to valuations of", "page": 17, "level": 2}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Accounting Officer explained that there were delays in the responses and final approvals to supplementary valuations of PAPs\u2019 compensations from CGV\u2019s office for the areas mentioned however, the majority of PAPs were valued and approved by", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that there were delays in the responses and final approvals to supplementary valuations of PAPs\u2019 compensations from CGV\u2019s office for the areas mentioned however, the majority of PAPs were valued and approved by", "page": 17, "level": 4}}, {"headings_1": {"content": "Supplementary reports of PAPs for the areas of Namutumba, Butalejja, Luuka, Kakubansiri corridor and the fish ponds along the stretch where it took more than 6", "page": 17, "level": 4}}], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "the CGV and paid. The few that had issues are the ones that needed review of compensation rates. Some delays were caused by out of date District compensation rates. Project Coordinator wrote to PS Ministry of Lands, Housing and Development \n16 \nto intervene on update of district compensation rates. Engagement is ongoing to liaise with the respective districts to update the rates.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that there were delays in the responses and final approvals to supplementary valuations of PAPs\u2019 compensations from CGV\u2019s office for the areas mentioned however, the majority of PAPs were valued and approved by", "page": 17, "level": 4}}, {"headings_1": {"content": "Supplementary reports of PAPs for the areas of Namutumba, Butalejja, Luuka, Kakubansiri corridor and the fish ponds along the stretch where it took more than 6", "page": 17, "level": 4}}, [{"headings_0": {"content": "The Accounting Officer explained that there were delays in the responses and final approvals to supplementary valuations of PAPs\u2019 compensations from CGV\u2019s office for the areas mentioned however, the majority of PAPs were valued and approved by", "page": 17, "level": 4}}, {"headings_1": {"content": "Supplementary reports of PAPs for the areas of Namutumba, Butalejja, Luuka, Kakubansiri corridor and the fish ponds along the stretch where it took more than 6", "page": 17, "level": 4}}], [{"headings_0": {"content": "The Accounting Officer explained that there were delays in the responses and final approvals to supplementary valuations of PAPs\u2019 compensations from CGV\u2019s office for the areas mentioned however, the majority of PAPs were valued and approved by", "page": 17, "level": 4}}, {"headings_1": {"content": "Supplementary reports of PAPs for the areas of Namutumba, Butalejja, Luuka, Kakubansiri corridor and the fish ponds along the stretch where it took more than 6", "page": 17, "level": 4}}]], "page": 17, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to continue engaging the Ministry of Lands Housing and Urban Development to ensure that the process of surveying and mapping and", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to continue engaging the Ministry of Lands Housing and Urban Development to ensure that the process of surveying and mapping and", "page": 18, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that there were delays in the responses and final approvals to supplementary valuations of PAPs\u2019 compensations from CGV\u2019s office for the areas mentioned however, the majority of PAPs were valued and approved by", "page": 17, "level": 4}}], "page": 18, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "valuation is fast tracked for the project. \n5.0", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to continue engaging the Ministry of Lands Housing and Urban Development to ensure that the process of surveying and mapping and", "page": 18, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that there were delays in the responses and final approvals to supplementary valuations of PAPs\u2019 compensations from CGV\u2019s office for the areas mentioned however, the majority of PAPs were valued and approved by", "page": 17, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officer to continue engaging the Ministry of Lands Housing and Urban Development to ensure that the process of surveying and mapping and", "page": 18, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that there were delays in the responses and final approvals to supplementary valuations of PAPs\u2019 compensations from CGV\u2019s office for the areas mentioned however, the majority of PAPs were valued and approved by", "page": 17, "level": 4}}]], "page": 18, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Excess expenditure on implemented projects by Mountain Elgon Labour Based Training College (MELTEC) \u2013", "metadata": {"headings": [{"headings_0": {"content": "Excess expenditure on implemented projects by Mountain Elgon Labour Based Training College (MELTEC) \u2013", "page": 18, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to continue engaging the Ministry of Lands Housing and Urban Development to ensure that the process of surveying and mapping and", "page": 18, "level": 4}}], "page": 18, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "I noted that the College implemented a number of projects on which funds spent were beyond the budgeted amounts. The table below details the projects on which", "metadata": {"headings": [{"headings_0": {"content": "I noted that the College implemented a number of projects on which funds spent were beyond the budgeted amounts. The table below details the projects on which", "page": 18, "level": 4}}, {"headings_1": {"content": "Excess expenditure on implemented projects by Mountain Elgon Labour Based Training College (MELTEC) \u2013", "page": 18, "level": 5}}], "page": 18, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "the College incurred unbudgeted funds:", "metadata": {"headings": [{"headings_0": {"content": "I noted that the College implemented a number of projects on which funds spent were beyond the budgeted amounts. The table below details the projects on which", "page": 18, "level": 4}}, {"headings_1": {"content": "Excess expenditure on implemented projects by Mountain Elgon Labour Based Training College (MELTEC) \u2013", "page": 18, "level": 5}}], "page": 18, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["Low cost seal rolling out", "Training of mid- level contractors in LCS", "170,745,000", "346,223,890", "(175,478,890)", "The amount spent on this project was above the released amount implying that there projects or funds that had been diverted to this project."], ["Butaleja Low Cost Seals", "Sealing of Buharya and Lusaka roads in Butaleja DLG.MELTC carried out the works", "1,396,480,278", "1,522,267,844", "**-** (125,787,566)", "project was funded available Delayed beyond  resources.  completion of the works its The"], ["Low cost seal Trial contracts", "9km of road sections constructed to bituminous LCS standards by last 9 No. firms trained in FY 2014/15", "2,000,000,000", "3,251,000,000", "(1,251,000,000)", "was  excess expenditure beyond the total amount released. The contracts have delayed more than 30 days  initial completion dates. No liquidated damages have been applied due to the delays. from their There"]], "metadata": {"headings": [{"headings_0": {"content": "I noted that the College implemented a number of projects on which funds spent were beyond the budgeted amounts. The table below details the projects on which", "page": 18, "level": 4}}, {"headings_1": {"content": "Excess expenditure on implemented projects by Mountain Elgon Labour Based Training College (MELTEC) \u2013", "page": 18, "level": 5}}], "page": 18, "document_name": "MWTS Report of Auditor General 2020", "columns": ["Project Name", "Objective", "Available Funding (19/20) (UGX)", "Spent (UGX)", "end of 19/20 (UGX) Balances as at", "Audit Remarks"], "type": "table"}}, {"content": "Excess expenditure on certain projects deprives other approved projects of funding. There is a risk of diversion of funds as unplanned activities on certain projects are", "metadata": {"headings": [{"headings_0": {"content": "Excess expenditure on certain projects deprives other approved projects of funding. There is a risk of diversion of funds as unplanned activities on certain projects are", "page": 18, "level": 4}}, {"headings_1": {"content": "I noted that the College implemented a number of projects on which funds spent were beyond the budgeted amounts. The table below details the projects on which", "page": 18, "level": 4}}], "page": 18, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "implemented by the school which negatively impacts approved and funded projects.", "metadata": {"headings": [{"headings_0": {"content": "Excess expenditure on certain projects deprives other approved projects of funding. There is a risk of diversion of funds as unplanned activities on certain projects are", "page": 18, "level": 4}}, {"headings_1": {"content": "I noted that the College implemented a number of projects on which funds spent were beyond the budgeted amounts. The table below details the projects on which", "page": 18, "level": 4}}], "page": 18, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that adequate planning is undertaken and", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that adequate planning is undertaken and", "page": 18, "level": 2}}, {"headings_1": {"content": "Excess expenditure on certain projects deprives other approved projects of funding. There is a risk of diversion of funds as unplanned activities on certain projects are", "page": 18, "level": 4}}], "page": 18, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "implementation carried out in accordance with approved plans and available funding. \n6.0", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that adequate planning is undertaken and", "page": 18, "level": 2}}, {"headings_1": {"content": "Excess expenditure on certain projects deprives other approved projects of funding. There is a risk of diversion of funds as unplanned activities on certain projects are", "page": 18, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officer to ensure that adequate planning is undertaken and", "page": 18, "level": 2}}, {"headings_1": {"content": "Excess expenditure on certain projects deprives other approved projects of funding. There is a risk of diversion of funds as unplanned activities on certain projects are", "page": 18, "level": 4}}]], "page": 18, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Legal Framework governing the East African Civil Aviation Academy", "metadata": {"headings": [{"headings_0": {"content": "Legal Framework governing the East African Civil Aviation Academy", "page": 18, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that adequate planning is undertaken and", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "(EACAA) and implementation of planned activities", "metadata": {"headings": [{"headings_0": {"content": "Legal Framework governing the East African Civil Aviation Academy", "page": 18, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that adequate planning is undertaken and", "page": 18, "level": 2}}], "page": 18, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Academy was established in the early 1970s and opened by the then President of Tanzania in 1970 for operations related to the training of pilots and other flight staff. The Academy was to serve the member countries of the East African Community and was to be financed by all member countries of the community. At the disintegration of the East African Community in 1978, Uganda took over the responsibility of financing and operating the Academy. The Academy is run by the Government of Uganda, through the Ministry of Works and Transport.", "metadata": {"headings": [{"headings_0": {"content": "The Academy was established in the early 1970s and opened by the then President of Tanzania in 1970 for operations related to the training of pilots and other flight staff. The Academy was to serve the member countries of the East African Community and was to be financed by all member countries of the community. At the disintegration of the East African Community in 1978, Uganda took over the responsibility of financing and operating the Academy. The Academy is run by the Government of Uganda, through the Ministry of Works and Transport.", "page": 18, "level": 1}}, {"headings_1": {"content": "Legal Framework governing the East African Civil Aviation Academy", "page": 18, "level": 5}}], "page": 18, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "17", "metadata": {"headings": [{"headings_0": {"content": "The Academy was established in the early 1970s and opened by the then President of Tanzania in 1970 for operations related to the training of pilots and other flight staff. The Academy was to serve the member countries of the East African Community and was to be financed by all member countries of the community. At the disintegration of the East African Community in 1978, Uganda took over the responsibility of financing and operating the Academy. The Academy is run by the Government of Uganda, through the Ministry of Works and Transport.", "page": 18, "level": 1}}, {"headings_1": {"content": "Legal Framework governing the East African Civil Aviation Academy", "page": 18, "level": 5}}], "page": 18, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "However, I noted that the Academy is operating without a formal legal framework, as there were no legal instruments such as an Act, regulations, Memorandum and", "metadata": {"headings": [{"headings_0": {"content": "However, I noted that the Academy is operating without a formal legal framework, as there were no legal instruments such as an Act, regulations, Memorandum and", "page": 19, "level": 4}}, {"headings_1": {"content": "The Academy was established in the early 1970s and opened by the then President of Tanzania in 1970 for operations related to the training of pilots and other flight staff. The Academy was to serve the member countries of the East African Community and was to be financed by all member countries of the community. At the disintegration of the East African Community in 1978, Uganda took over the responsibility of financing and operating the Academy. The Academy is run by the Government of Uganda, through the Ministry of Works and Transport.", "page": 18, "level": 1}}], "page": 19, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Articles of Association or Guidelines under which the Academy is governed and operated. \nThere is a risk that the Academy may get into legal complications due to lack of formal regulation. \nThe Accounting Officer explained that the Academy was established by the three East African Community States i.e Uganda, Kenya and Tanzania. The Academy is", "metadata": {"headings": [{"headings_0": {"content": "However, I noted that the Academy is operating without a formal legal framework, as there were no legal instruments such as an Act, regulations, Memorandum and", "page": 19, "level": 4}}, {"headings_1": {"content": "The Academy was established in the early 1970s and opened by the then President of Tanzania in 1970 for operations related to the training of pilots and other flight staff. The Academy was to serve the member countries of the East African Community and was to be financed by all member countries of the community. At the disintegration of the East African Community in 1978, Uganda took over the responsibility of financing and operating the Academy. The Academy is run by the Government of Uganda, through the Ministry of Works and Transport.", "page": 18, "level": 1}}, [{"headings_0": {"content": "However, I noted that the Academy is operating without a formal legal framework, as there were no legal instruments such as an Act, regulations, Memorandum and", "page": 19, "level": 4}}, {"headings_1": {"content": "The Academy was established in the early 1970s and opened by the then President of Tanzania in 1970 for operations related to the training of pilots and other flight staff. The Academy was to serve the member countries of the East African Community and was to be financed by all member countries of the community. At the disintegration of the East African Community in 1978, Uganda took over the responsibility of financing and operating the Academy. The Academy is run by the Government of Uganda, through the Ministry of Works and Transport.", "page": 18, "level": 1}}], [{"headings_0": {"content": "However, I noted that the Academy is operating without a formal legal framework, as there were no legal instruments such as an Act, regulations, Memorandum and", "page": 19, "level": 4}}, {"headings_1": {"content": "The Academy was established in the early 1970s and opened by the then President of Tanzania in 1970 for operations related to the training of pilots and other flight staff. The Academy was to serve the member countries of the East African Community and was to be financed by all member countries of the community. At the disintegration of the East African Community in 1978, Uganda took over the responsibility of financing and operating the Academy. The Academy is run by the Government of Uganda, through the Ministry of Works and Transport.", "page": 18, "level": 1}}]], "page": 19, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "currently operating as a Department in Ministry of Works and Transport and thus under her direct supervision. He further explained that a cabinet paper towards it becoming autonomous was presented to Cabinet and approved awaiting the Sectoral", "metadata": {"headings": [{"headings_0": {"content": "currently operating as a Department in Ministry of Works and Transport and thus under her direct supervision. He further explained that a cabinet paper towards it becoming autonomous was presented to Cabinet and approved awaiting the Sectoral", "page": 19, "level": 4}}, {"headings_1": {"content": "However, I noted that the Academy is operating without a formal legal framework, as there were no legal instruments such as an Act, regulations, Memorandum and", "page": 19, "level": 4}}], "page": 19, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Council of Ministers meeting at the EAC.", "metadata": {"headings": [{"headings_0": {"content": "currently operating as a Department in Ministry of Works and Transport and thus under her direct supervision. He further explained that a cabinet paper towards it becoming autonomous was presented to Cabinet and approved awaiting the Sectoral", "page": 19, "level": 4}}, {"headings_1": {"content": "However, I noted that the Academy is operating without a formal legal framework, as there were no legal instruments such as an Act, regulations, Memorandum and", "page": 19, "level": 4}}], "page": 19, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to follow up with the relevant stakeholders to ensure that the legal framework for the Academy is finalized in order to streamline", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to follow up with the relevant stakeholders to ensure that the legal framework for the Academy is finalized in order to streamline", "page": 19, "level": 4}}, {"headings_1": {"content": "currently operating as a Department in Ministry of Works and Transport and thus under her direct supervision. He further explained that a cabinet paper towards it becoming autonomous was presented to Cabinet and approved awaiting the Sectoral", "page": 19, "level": 4}}], "page": 19, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "its operations. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to follow up with the relevant stakeholders to ensure that the legal framework for the Academy is finalized in order to streamline", "page": 19, "level": 4}}, {"headings_1": {"content": "currently operating as a Department in Ministry of Works and Transport and thus under her direct supervision. He further explained that a cabinet paper towards it becoming autonomous was presented to Cabinet and approved awaiting the Sectoral", "page": 19, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officer to follow up with the relevant stakeholders to ensure that the legal framework for the Academy is finalized in order to streamline", "page": 19, "level": 4}}, {"headings_1": {"content": "currently operating as a Department in Ministry of Works and Transport and thus under her direct supervision. He further explained that a cabinet paper towards it becoming autonomous was presented to Cabinet and approved awaiting the Sectoral", "page": 19, "level": 4}}]], "page": 19, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 19, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to follow up with the relevant stakeholders to ensure that the legal framework for the Academy is finalized in order to streamline", "page": 19, "level": 4}}], "page": 19, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "Kampala", "metadata": {"headings": [{"headings_0": {"content": "Kampala", "page": 19, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 5}}], "page": 19, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": "30 th December, 2020 \n18", "metadata": {"headings": [{"headings_0": {"content": "Kampala", "page": 19, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 5}}, [{"headings_0": {"content": "Kampala", "page": 19, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 5}}]], "page": 19, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Appendix 1 A Performance of Ministry of Works and Transport FY 2019/20", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 A Performance of Ministry of Works and Transport FY 2019/20", "page": 20, "level": 5}}, {"headings_1": {"content": "Kampala", "page": 19, "level": 5}}], "page": 20, "document_name": "MWTS Report of Auditor General 2020", "type": "heading"}}, {"content": [["**1096 Support to Computerized Driving Permits** a) Transitional Plan for a new service provider for the Uganda Computerized Driving Permits (UCDPs) finalized; b) Digital Archiving for UCDP records (Phase II) completed; c) Provisional Register for Motor Vehicle Registration (Phase I) established;", "30.20", "a) Transition Plan implemented through completion of evaluation for the procurement of new service provider; b) Digital archiving Phase 2 of UCDP records at completed by 70%; c) 25% of the provisional register established of motor vehicle records;", "19.46", "Limited funds to undertake the planned activities and the COVID 19 lock down hindered implementation  of activities;"], ["**Lake Comm.** **1456** Multinational Victoria Maritime &Transport Project** 04No. Maritime safety awareness promotion undertaken; c) Assorted equipment for Search and Rescue Centers (SAR) and a Maritime Rescue Communication Center to be established on Lake Victoria,  Albert procured; Kyoga and a)", "0.80 Ext \u2013 16.14", "a) 1No. campaign held; SAR awareness b) 5 No. officers trained Search and Rescue; in c) Start up equipment, furniture and Life Saving Appliances delivered;", "0.44 Ext  \u2013 1.38", "Travel  restrictions  during COVID-19 lock-down delayed delivery of service; No from to to Objection World Bank proceed Negotiations stage Awaiting"], ["**0951 East African Trade and Transportation Facilitation** Construction of additional works at Malaba OSBP completed (gate house and canopy, staff accommodation block, fencing and security lighting works and repair of old bridge and access road); 50% construction works of Katuna OSBP (Phase 2: road works, swamp reclamation and parking yard) completed; Construction of exit road (2.15km) at Malaba OSBP completed; a) b) c)", "8.86", "a) Construction of additional works at Malaba OSBP commenced;  b) Procurement of Contractor for Katuna Phase 2 works on-going (Draft contract submitted to for approval);  c) Construction Katuna OSBP (Phase completed and facilities handed over for use; SG of d) Construction of exit road (2.15km) at Malaba OSBP completed  (technical handover of the exit road to URA was done on 13 Feb 2020);", "8.92", "Construction of additional works at Malaba OSBP halted due to the COVID 19 lock down;"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 A Performance of Ministry of Works and Transport FY 2019/20", "page": 20, "level": 5}}, {"headings_1": {"content": "Kampala", "page": 19, "level": 5}}], "page": 20, "document_name": "MWTS Report of Auditor General 2020", "columns": ["Planned Output 2019/20 for FY", "Budget UGX BN", "Physical performance", "Amount Spent (UGX BN)", "Reasons variation for"], "type": "table"}}, {"content": "19", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 A Performance of Ministry of Works and Transport FY 2019/20", "page": 20, "level": 5}}, {"headings_1": {"content": "Kampala", "page": 19, "level": 5}}], "page": 20, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["**1097 New Standard Gauge Railway Line** **a)** Acquired RoW protected from encroachment.  **b)** 28.748 Acres of Malaba-Kampala  acquired land for RoW", "20.00", "a) 4.8kms of the corridor was cleared in Namutumba district. b) 30.001 Acres of the SGR corridor in Butaleja, Iganga, Luuka, Mayuge, Namutumba and Tororo was acquired (most of the compensation was in Tororo and for structures); 100 PAPs were compensated;", "16.80", "There is slow progress  on compensation of PAPs and this will result into re-assessment.  In addition, has  negative  on  premises. it a impact business had"], ["**1284 Development of new Kampala Port in Bukasa** **b)** RAP ESIA for Bukasa reviewed and updated; for Bukasa Port Port implemented;  100% Dredging, Piling and Swamp surcharging works for Bukasa port executed; a) **c)**", "1.00 Ext \u2013 59.22", "a) Environmental and Social Impact Assessment (ESIA) for Development of Bukasa Port completed; b) 1,149 Project Affected Persons in Bukasa Area compensated and 57.8 acres of land acquired; c) Procurement of a Contractor for Dredging, pilling and swamp surcharging works is in advanced stage; d) 85% of Construction Works of Kinawataka-Bukasa  Road completed;", "16.06 Ext  \u2013 20.68", "Delays  in procurement of the contractor to undertake dredging, Piling and  Swamp surcharging works was as a result  the delayed acquisition of the RoW for Bukasa Port.  Project received  a supplementary budget for land acquisition. of"], ["**1373** Rehabilitation Phase 1** **Entebbe** Airport** 17/35 and its associated taxiways completed;  100% reconstruction works of Apron 4 completed;  100% works for the new Cargo Commercial Centre for Entebbe Airport (Freighters House) completed;  10%  new passenger terminal building completed;  67% rehabilitation works for Apron  100% rehabilitation works for apron 2 completed; works and for 1 b) c) d) e) a)", "Ext \u2013 38.43", "a) 100% resurfacing works for and its taxiways runway 17/35  associated  completed;  b) 100% reconstruction works of Apron 4 completed;  c) 90.66% works for the new cargo center complex for Entebbe Airport completed; d) 33% rehabilitation works for Apron 1 completed;  e) 100% rehabilitation works for apron 2 completed;", "Ext  \u2013 34.48", "Awaiting handover of the cargo terminal to commence works on the new passenger terminal  building;"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 A Performance of Ministry of Works and Transport FY 2019/20", "page": 20, "level": 5}}, {"headings_1": {"content": "Kampala", "page": 19, "level": 5}}], "page": 21, "document_name": "MWTS Report of Auditor General 2020", "columns": ["Planned Output 2019/20 for FY", "Budget UGX BN", "Physical performance", "Amount Spent (UGX BN)", "Reasons variation for"], "type": "table"}}, {"content": [["**1097 New Standard Gauge Railway Line** **a)** Acquired RoW protected from encroachment.  **b)** 28.748 Acres of Malaba-Kampala  acquired land for RoW", "20.00", "a) 4.8kms of the corridor was cleared in Namutumba district. b) 30.001 Acres of the SGR corridor in Butaleja, Iganga, Luuka, Mayuge, Namutumba and Tororo was acquired (most of the compensation was in Tororo and for structures); 100 PAPs were compensated;", "16.80", "There is slow progress  on compensation of PAPs and this will result into re-assessment.  In addition, has  negative  on  premises. it a impact business had"], ["**1284 Development of new Kampala Port in Bukasa** **b)** RAP ESIA for Bukasa reviewed and updated; for Bukasa Port Port implemented;  100% Dredging, Piling and Swamp surcharging works for Bukasa port executed; a) **c)**", "1.00 Ext \u2013 59.22", "a) Environmental and Social Impact Assessment (ESIA) for Development of Bukasa Port completed; b) 1,149 Project Affected Persons in Bukasa Area compensated and 57.8 acres of land acquired; c) Procurement of a Contractor for Dredging, pilling and swamp surcharging works is in advanced stage; d) 85% of Construction Works of Kinawataka-Bukasa  Road completed;", "16.06 Ext  \u2013 20.68", "Delays  in procurement of the contractor to undertake dredging, Piling and  Swamp surcharging works was as a result  the delayed acquisition of the RoW for Bukasa Port.  Project received  a supplementary budget for land acquisition. of"], ["**1373** Rehabilitation Phase 1** **Entebbe** Airport** 17/35 and its associated taxiways completed;  100% reconstruction works of Apron 4 completed;  100% works for the new Cargo Commercial Centre for Entebbe Airport (Freighters House) completed;  10%  new passenger terminal building completed;  67% rehabilitation works for Apron  100% rehabilitation works for apron 2 completed; works and for 1 b) c) d) e) a)", "Ext \u2013 38.43", "a) 100% resurfacing works for and its taxiways runway 17/35  associated  completed;  b) 100% reconstruction works of Apron 4 completed;  c) 90.66% works for the new cargo center complex for Entebbe Airport completed; d) 33% rehabilitation works for Apron 1 completed;  e) 100% rehabilitation works for apron 2 completed;", "Ext  \u2013 34.48", "Awaiting handover of the cargo terminal to commence works on the new passenger terminal  building;"], ["**1375 Improvement of Gulu Municipal Council Roads (Preparatory Survey)** a) 100% of construction works of 6.064km of Gulu Municipal Council roads completed;", "0.70", "a) 100% of construction works of 6.064km of Gulu Municipal Council roads completed and commissioned; c) Defects liability period works on 6.064km of Gulu Municipal", "0.37", "Limited funds to undertake Tax reimbursements to  Contractor Consultant; the project and"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 A Performance of Ministry of Works and Transport FY 2019/20", "page": 20, "level": 5}}, {"headings_1": {"content": "Kampala", "page": 19, "level": 5}}], "page": 21, "document_name": "MWTS Report of Auditor General 2020", "columns": ["Planned Output 2019/20 for FY", "Budget UGX BN", "Physical performance", "Amount Spent (UGX BN)", "Reasons variation for"], "type": "table"}}, {"content": "20", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 A Performance of Ministry of Works and Transport FY 2019/20", "page": 20, "level": 5}}, {"headings_1": {"content": "Kampala", "page": 19, "level": 5}}], "page": 21, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["Council roads ongoing;", "", "", null, null], ["**1430 Bus Rapid Transit for Greater Kampala Metropolitan Area** a) Preparatory studies for BRT undertaken (Design and RAP review);", "0.50", "a) Inception report for the update of traffic flow studies of the BRT completed;  b) Market structure of taxis and boda bodas, street usage, quick win investment reports for the para-transit study for GKMA prepared;", "0.14", "Limited funds to undertake the planned  activities;"], ["**1489 Development of Kabaale Airport** a) 50% physical works for the development of Kabaale airport (Phase I) completed (Earth works, construction of pavement layers, access road to airport and landside road);", "3.00 Ext \u2013 536.14", "a) 42.7% cumulative physical works for the development of Kabaale  I) completed; airport (Phase", "4.87 Ext  \u2013 79.63", ""], ["**1512 Uganda National Airline Project** c) 2No. CRJ900 air crafts procured and pre delivery payment for 2No. airbuses for the National Airline made;", "558.32", "a) Final payment of USD 20.78mn effected and 2No. CRJ900 air crafts delivered in September 2019; b) Pre delivery payment for 2No. airbuses for the National Airline made;", "525.49", "9 routes were not launched due to the COVID 19 lock down;"], ["**1421 Development of Construction Industry** **the** a) Road Bill 2018 finalized and Act passed by Parliament;  b) Unit cost study for road construction and maintenance prepared;  c) 10No. of geo technical investigations conducted; d) 01 no. of Gender and equity Audit of MDA's Projects undertaken e) 90 no. of Technical audits on set engineering standards undertaken; f) 04No. of awareness program on standards, guidelines and cross cutting issues conducted; g) 40 staff trained in laboratory testing and equipment handling; i) 500No. assorted laboratory equipment for CML-Kireka and Regional laboratories procured (bitumen, Soil, Concrete and Rock testing equipment);", "7.70", "a) Road Bill was finalized and passed by Parliament; b) Inception report for the unit cost study for road construction and maintenance reviewed and comments provided the consultant. to c) 16No. geotechnical investigation conducted on the Kayunga - Nabuganyi road; d) 04No. Gender and Equity audits were conducted on MDAs; e) 85No. District technical audits conducted on various district local governments; i) 500No. assorted laboratory equipment for CML-Kireka and Regional laboratories procured (bitumen, Soil, Concrete and Rock testing equipment);", "4.33", "Benchmarking studies and stake holder engagements stalled as result of COVID-19 outbreak a the"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 A Performance of Ministry of Works and Transport FY 2019/20", "page": 20, "level": 5}}, {"headings_1": {"content": "Kampala", "page": 19, "level": 5}}], "page": 22, "document_name": "MWTS Report of Auditor General 2020", "columns": ["Planned Output 2019/20 for FY", "Budget UGX BN", "Physical performance", "Amount Spent (UGX BN)", "Reasons variation for"], "type": "table"}}, {"content": "21", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 A Performance of Ministry of Works and Transport FY 2019/20", "page": 20, "level": 5}}, {"headings_1": {"content": "Kampala", "page": 19, "level": 5}}], "page": 22, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["**0306 Urban Roads Re-sealing** a) Upgrading to Bitumen standard Nakwero - Bulindo road (2.9km) in Kira M.C completed; b) Construction of 8m span by 2.5m deep stone arch bridge on R. Rwembyo and 9m span by 2.3m deep stone arch bridge on R. Nyakatsya in Kisinga T.C c) Upgrading to bitumen standard Chebrot  Kapchorwa Municipal Council - Phase 2 (1.2 km) completed; road in d) Upgrading to bitumen standard road Circular road in Gayaza High School (1.0km) completed; e) Upgrading to bitumen standard road network 2.2km and parking at the National Agric Show Grounds in Jinja M.C - Phase 2 completed; f) Upgrading to bitumen standard road Sebowa road (1.0km) & completion of Movit in Makindye Ssabagabbo Municipal Council completed; road g) upgrading works to bitumen standard  in Lyantonde Town Council (2.0km) completed; for selected roads h) Upgrading to Bitumen Standard of Mbiwa rd (0.5km) & Balikowa rd (1.1km) in Buyende TC i) Rehabilitation of selected urban roads in Mityana M.C: Access & Parking Area at UMSC Mosque (1500m2); 1.5km road network (Hospital & Kiyudaya - Katovu rd links) & finishing works along Old Kampala Rd (sidewalks, drainage, kerbstones etc); roads j) Detailed Engineering Design of selected urban - 8km prepared for (Buyende TC, Mityana MC, Kaliro TC, Lyantonde TC, Kisinga TC, MakindyeSabagabbo MC", "19.10", "a) 61% cumulative progress achieved on upgrade to bitumen standard of Nakwero Bulindo road (2.9km) in Kira MC;  b) 25% cumulative physical works progress achieved on the construction of arch bridges in Kisinga TC; stone achieved c) 80% cumulative physical progress  on construction to bitumen surface of Chebrot road (1.0km) - Phase 1 in Kapchorwa MC; d) 83% cumulative progress achieved on upgrade to bitumen standard Circular road (1.0km) - Phase 1 at Gayaza HS; e) 95% cumulative progress achieved on construction of tarmac on the internal roads (2.2km)  National Agriculture Show Grounds in Jinja MC; at the on f) 98% cumulative progress achieved  to bitumen standard Movit road (1.3km)  - Ssabagabbo MC; upgrading in Makindye g) 30% cumulative progress on construction of bitumen surface of selected roads in Lyantonde Town Council (2.0km) achieved. h) 98% cumulative progress achieved on rehabilitation of Cliff road (1.3km) in Jinja MC i) 90% cumulative progress achieved on construction of selected urban roads 1.5km (Kiyudaya Katovu rd) & UMSC parking Area in Mityana MC; on j) 90% cumulative progress achieved  detailed engineering design for selected urban roads ( Mityana, Kaliri, Lyantonde and Kisinga TCs) the", "12.84", "Physical progress affected by the heavy rains of Nov - Dec 2019 and COVID-19 lockdown  in March-April 2020"], ["a) 25km of Kayunga-Nabuganyi (20.2Km) and Nansana-Kireka- **0307 Rehab. of Districts Roads**", "133.74", "a) 90% Earthworks of Kayunga \\- Nabuganyi and Nansana - Kireka- Bira probase roads carried out;", "93.14", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 A Performance of Ministry of Works and Transport FY 2019/20", "page": 20, "level": 5}}, {"headings_1": {"content": "Kampala", "page": 19, "level": 5}}], "page": 23, "document_name": "MWTS Report of Auditor General 2020", "columns": ["Planned Output 2019/20 for FY", "Budget UGX BN", "Physical performance", "Amount Spent (UGX BN)", "Reasons variation for"], "type": "table"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 A Performance of Ministry of Works and Transport FY 2019/20", "page": 20, "level": 5}}, {"headings_1": {"content": "Kampala", "page": 19, "level": 5}}], "page": 23, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["Bira (4.8 Km) in Kayunga and Wakiso Districts repectively constructed using Probase technology;  b) Rehabilitation works of 1050 Km of roads in Butaleja, Buyende, Luwero, Kamuli, Mayuge, Serere, Kyankwanzi, Buhweju, Dokolo, Hoima, Kapchorwa, Moroto,Kasese, Arua,  Sironko, Bulambuli,Rubanda, Kayunga, Mukono,  Rakai undertaken;  c) 400km of Adjumani, Kaliro, District and Community Access Roads in Serere, Kamuli, Jinja, Bugiri, Mayuge, Ntungamo, Rakai, Mbarara, Kanungu, Kasese, Rubirizi,  Namutumba, Kayunga,  Mityana, Kyankwanzi, Lwengo, Wakiso, Butambala,  Nakaseke, Alebtong,  Gulu, Dokolo, Kitgum, Kwania, Moroto, Tororo, Bukedea, Butaleja, Soroti, Amuria opened under force account; Nwoya,  of District Nwoya, d) 300km and Community Access Roads in Serere, Kamuli, Jinja, Bugiri, Mayuge, Ntungamo, Rakai, Mbarara, Kanungu, Kasese, Rubirizi,  Namutumba, Kayunga,  Mityana, Kyankwanzi, Lwengo, Wakiso, Butambala,  Nakaseke, Alebtong,  Gulu, Dokolo, Kitgum, Kwania, Moroto, Tororo, Bukedea, Butaleja, Soroti, Amuria graveled under force account; e) 42km of District roads sealed sealing (Nyaruzigati- using  Technology Kyapa-Kitabu(3.3km), Kyerima-Nakaseeta-Lukonda (4km),  Bufulubi-Kyanda- Buyemba (5.6) and Kisozi- Kifampa (18km)); Low cost", "", "508km of backlog of Inter- connectivity  roads rehabilitated; of  roads rehabilitated; Inter connectivity under 61 Lots and graded 370 km of District and Community Access Roads opened  in Buikwe, Mukono, Gomba, Tororo,  Namutumba, Nakaseke, Serere, Nwoya, Kitgum, Moroto, Mbarara, Ntungamo,  Nkoroko, Kanungu,  Jinja, Mayuge and Bugiri using Force Account; Kamuli, 540km of District and Community Access Roads graveled in Buikwe, Mukono, Gomba, Tororo, Namutumba, Nakaseke, Serere, Nwoya, Kitgum, Moroto, Mbarara, Ntungamo,  Nkoroko, Kanungu,  Jinja, Mayuge and Bugiri using Force Account; Kamuli, 42km of District Roads sealed using Low Cost Sealing Technology on Nyaruzigati- Kyapa-Kitabu, KyerimaNakaseeta-Lukonda, Bufulubi-KyandaBuyemba  and Kisozi-Kifampa; b) 322km c) d) e)", "", ""], ["**1558** Rural Infrastructure Development** **Bridges** a) Construction of Ojonai Bridge (Amuria) and 1 metallic ladder (Sironko) completed; ) Construction for Bambala, Kabindula swamp crossings b", "22.80", "99.5% cumulative works completed and Contract still under DLP for Ojonai bridge; 45% civil works cumulative works completed for metallic ladder; a)", "15.41", "weather conditions such as heavy rainfall resulting in high water levels; Unfavorable"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 A Performance of Ministry of Works and Transport FY 2019/20", "page": 20, "level": 5}}, {"headings_1": {"content": "Kampala", "page": 19, "level": 5}}], "page": 24, "document_name": "MWTS Report of Auditor General 2020", "columns": ["Planned Output 2019/20 for FY", "Budget UGX BN", "Physical performance", "Amount Spent (UGX BN)", "Reasons variation for"], "type": "table"}}, {"content": "23", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 A Performance of Ministry of Works and Transport FY 2019/20", "page": 20, "level": 5}}, {"headings_1": {"content": "Kampala", "page": 19, "level": 5}}], "page": 24, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["(Kyankwanzi District), Gem farm (Amuru) and Kisaigi Bridge (Kakumiro) completed and works under DLP;  c) Construction of Kangai Bridge (Dokolo) completed;  d) 80% construction works for Wangobo-Nsokwe- Namunyunya swamp crossing and Muzizi Bridge abutments completed;  e) Construction of 2No. Cable footbridges under B2P in Mt. Elgon areas and 1No. Cable footbridge  roll-out program in South Western Uganda; under f) 30% Construction works for Kyabahanga  (Rukungiri), Aleles(Pallisa) and Bulandi- Gyra (Kayunga/Nakasongola) completed;  g) 40% construction works for Buhindagye  Bridge (Rubirizi/Ibanda) completed;", "", "b) 99% works completed before handover for Bambala; 95% Cumulative works completed  of addendum works for Kabindula; inclusive 99% cumulative physical works completed and Contract still under DLP for Kisaigi; 100% cumulative physical works completed for Gem Farm Bridge; c)70% completed (Dokolo); cumulative  works for Kangai Bridge d) 22% cumulative works for Muzizi  abutments completed; Bridge 85% cumulative works for Wangobo Nsokwe-Namunyumya swamp crossing completed; e) 100% works completed for 2No. cable bridges under B2P completed; f) 80% completed  Bridge completed; cumulative works for Kyabahanga g)90% completed Bridge; cumulative for works Buhindagye", "", "funds released  in Quarter 4; No"], ["a) Road equipment operators in district local governments trained;  **b)** Bailey bridge works managed; **c)** Payments for ferry and road support services provided by Kalangala  Infrastructure Services (KIS) made and ferry operations monitored (5,200 trips);  **d)** 60% average availability for equipment acquired from China maintained; **1405 Regional Workshops** **Rehabilitation** of Mechanical**", "103.90", "b) 2 No. bailey bridges on rivers Cheptui (in Magonja, Bihonge Bulambuli district) and Unyama (in  district) inspected and their condition monitored; Atiak Amuru c) Payments for ferry and road support services provided by Kalangala Infrastructure Services (KIS) made and ferry operations monitored (5,200 trips); d) 47% average availability for equipment acquired from China attained; a) 123 No. equipment operators from District Local Governments trained;", "45.58", "training for The  program equipment operators, artisans  and technicians was suspended due to the COVID-19 pandemic."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 A Performance of Ministry of Works and Transport FY 2019/20", "page": 20, "level": 5}}, {"headings_1": {"content": "Kampala", "page": 19, "level": 5}}], "page": 25, "document_name": "MWTS Report of Auditor General 2020", "columns": ["Planned Output 2019/20 for FY", "Budget UGX BN", "Physical performance", "(UGX BN) Amount Spent", "Reasons variation for"], "type": "table"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 A Performance of Ministry of Works and Transport FY 2019/20", "page": 20, "level": 5}}, {"headings_1": {"content": "Kampala", "page": 19, "level": 5}}], "page": 25, "document_name": "MWTS Report of Auditor General 2020", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - 2", "Opinion - 3", "Basis for Opinion - 3", "Key Audit Matter - 3", "  1.0 Implementation of Approved Budget - 3", "Emphasis of Matter - 7", "  2.0 Un-Budgeted for Domestic Arrears-UGX.450,509,603 - 7", "Other Information - 7", "Management Responsibilities for the Financial Statements - 8", "Auditor\u2019s Responsibilities for the audit of the Financial Statements - 8", "Other Reporting Responsibilities - 9", "Report on the audit of Compliance with Legislation - 9", "  3.0 Management of the Ministry\u2019s fleet - 9", "  4.0 Land Compensation - 15", "Inadequate budgetary allocation for land compensation of PAPs for Bukasa Port 15 4.1", "Delays in payment of PAPs for Bukasa Port 16 4.2", "Delays in the valuation of PAPs\u2019 properties for Standard Gauge Railway 16 4.3", "Excess expenditure on implemented projects by Mountain Elgon Labour Based 5.0", "Training College (MELTEC) \u2013 - 17", "Legal Framework governing the East African Civil Aviation Academy (EACAA) and 6.0", "implementation of planned activities - 17"], "page": 2}]}
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT (MoWT) FOR THE FINANCIAL YEAR", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT (MoWT) FOR THE FINANCIAL YEAR", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "ENDED 30 TH JUNE 2021", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT (MoWT) FOR THE FINANCIAL YEAR", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT (MoWT) FOR THE FINANCIAL YEAR", "page": 1, "level": 1}}], "page": 1, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "TABLE OF CONTENTS \nLIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT (MoWT) FOR THE FINANCIAL YEAR", "page": 1, "level": 1}}, [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT (MoWT) FOR THE FINANCIAL YEAR", "page": 1, "level": 1}}]], "page": 2, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**BEC**", "Budget Execution Circular"], ["**Bn**", "Billion"], ["**CGV**", "Chief Government Valuer"], ["**EACAA**", "East African Civil Aviation Academy"], ["**GCALA**", "Guidelines for Compensation Assessment under Land Acquisition"], ["**GoU**", "Government of Uganda"], ["**HR**", "Human Resource"], ["**ICT**", "Information & Communication Technology"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**KCCA**", "Kampala Capital City Authority"], ["**MDAs**", "Ministries, Departments and Agencies"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**MoWT**", "Ministry of Works and Transport"], ["**NAA**", "National Audit Act"], ["**NTR**", "Non-Tax Revenue"], ["**OAG**", "Office of the Auditor General"], ["**PAPs**", "Project Affected persons"], ["**PBS**", "Program Budgeting System"], ["**PDU**", "Procurement & Disposal Unit"], ["**PFMA**", "Public Finance Management Act"], ["**PPDA**", "Public Procurement & Disposal of Public Assets"], ["**PS/ST**", "Permanent Secretary / Secretary to the Treasury"], ["**ROW**", "Right of way"], ["**SGR**", "Standard Gauge Railway"], ["**TI**", "Treasury Instructions"], ["**UCF**", "Uganda Consolidated Fund"], ["**UGX**", "Uganda Shilling"]], "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT (MoWT) FOR THE FINANCIAL YEAR", "page": 1, "level": 1}}], "page": 3, "document_name": "MWTS Report of Auditor General 2021", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "page": 4, "level": 1}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}], "page": 4, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "page": 4, "level": 1}}], "page": 4, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of the Ministry of Works and Transport (MoWT) which comprise the Statement of Financial Position as at 30 th June 2021, the Statement of Financial Performance, Statement of Changes in Equity and 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 the Ministry of Works and Transport (MoWT) for the financial year ended 30 th June 2021 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018. \nBasis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "page": 4, "level": 1}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "page": 4, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "page": 4, "level": 1}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"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 Ministry of Works and Transport 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 Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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. \nI believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey Audit atters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below to be key audit matters communicated in my report. \n1.0", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "page": 4, "level": 1}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "page": 4, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "page": 4, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "page": 4, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "page": 4, "level": 1}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Implementation of the Approved Budget", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 4, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "On the 24 th of April 2020, Parliament approved the annual budget for MDAs and LGs that contained the specific resource envelope allocated to each vote to implement agreed on outputs. Subsequently, the PS/ST issued a Budget Execution Circular that communicated the budget strategy, policy, and administrative issues to guide the budget implementation for the financial year 2020/2021. \nDuring my overall risk assessment exercise, I noted that MDAs and LGs are still experiencing challenges in implementing the budgets approved by parliament and policy guidance\u2019s issued by PS/ST, which has continued to affect the performance and credibility of the budget negatively. These challenges include; lack of strategic plans that are aligned to the National Development Plans, underperformance of revenue, implementation of off-budget activities, under absorption of funds, insufficient quantification of outputs, partial and non-implementation of outputs, diversion of funds and challenges in budget monitoring and reporting of performance. \nI am aware that the Covid-19 Pandemic continues to significantly affect the implementation of several activities. Consequently, a number of activities were not implemented due to budget cuts and lockdown measures instituted to control the spread of the pandemic. It is against this background that the implementation of the budget was again considered a key audit area during the office-wide planning for the current audit year. \nThe Ministry of Works and Transport (MoWT) was established in May 2006 when Government re-organized Ministries, and is mandated to:", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "- Plan, develop and maintain an economic efficient and effective transport infrastructure;\n- Plan, develop and maintain economic, efficient and effective transport services by road, rail, water and air;\n- Manage public works including government structures, and;\n- Promote good standards in the construction industry.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "MWTS Report of Auditor General 2021", "type": "list"}}, {"content": "To achieve this mandate, MoWT planned to implement both recurrent and capital development activities. A review of the entity\u2019s ministerial policy statement and budget revealed that the entity had a revised approved budget of UGX 1,818.717 bn, out of which UGX 1,280.322 bn was warranted. Table 1 below shows a summary of the key outputs of the MoWT for the financial year 2020/21.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["1", "040107 Safety of Navigation Programs Coordinated and Monitored", "25,633,264", "1.4"], ["2", "040176 Purchase of Office and ICT Equipment Including Software", "19,450,000", "2.5"], ["3", "040252 Rehabilitation of Upcountry Aerodromes by UCAA and Wages for UNACL Staff", "175,383,950", "12.1"], ["4", "040254 Development of Standard Gauge Railway (SGR) Infrastructure", "19,000,000", "13.2"], ["5", "040273 Roads, Streets and Highways", "200,450,000", "24.2"], ["6", "040275 Purchase of Motor Vehicles and Other Transport Equipment", "539,719,100", "53.9"], ["7", "040280 Construction / Rehabilitation of Inland Water Transport Infrastructure", "92,036,439", "58.9"], ["8", "040281 Construction / Rehabilitation of Railway Infrastructure", "89,811,712", "63.9"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "MWTS Report of Auditor General 2021", "columns": ["No", "Details", "Budget (UGX) \u201c000\u201d", "Cumulative percentage share of the total approved budget"], "type": "table"}}, {"content": [["9", "040283 Border Post Rehabilitation / Construction", "298,883,115", "80.3"], ["10", "040304 Monitoring and Capacity Building Support", "10,598,160", "80.9"], ["11", "040402 Monitoring and Capacity Building", "13,288,450", "81.6"], ["12", "040473 Roads, Streets and Highways", "116,432,487", "88"], ["13", "040474 Major Bridges", "23,461,350", "89.3"], ["14", "040481 Urban Roads Construction and Rehabilitation (Bitumen Standard)", "11,967,419", "90"], ["15", "040505 Operation and Maintenance of MV Kalangala Ship", "35,488,000", "91.9"], ["16", "040551 Transfers to Regional Mechanical Workshops", "16,588,600", "92.8"], ["17", "044919 Human Resource Management Services", "24,080,823", "94.1"], ["", "**Total**", "**1,712,272,869**", "**94.1**"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 6, "document_name": "MWTS Report of Auditor General 2021", "columns": ["No", "Details", "Budget (UGX) \u201c000\u201d", "Cumulative percentage share of the total approved budget"], "type": "table"}}, {"content": "MoWT planned to accomplish its budgetary objectives by implementing sixty three (63) outputs with a total approved budget of UGX.1,818.717bn. I sampled three (3) Programmes; 0404 District, Urban and Community Access Roads; 0403 Construction Standards and Quality Assurance and Programme: 0402 Transport Services and Infrastructure with thirty seven (37) outputs with a total of one hundred sixty eight (168) activities and a budget of UGX 1,315.281bn representing 72.3% of the total approved budget for review. \nFrom the procedures undertaken, I noted the following:", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}]], "page": 6, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["4.1.1", "**Existence of a Strategic plan that is aligned to NDP-III** Paragraph 5 of the budget execution circular for the financial year 2020/2021 cites poor alignment of Government Budgets with the National Development Plans. The PS/ST urges Accounting Officers to ensure that all activities for Financial Year 2020/2021 are aligned with NDP III and implemented accordingly. Regulation 26 (1) of the National Planning Authority (development of Plans) regulations require entities to submit to NPA their five-year development plans for certification before approval. being the first year of implementation of the NDP-III, the entity was expected to prepare a strategic plan aligned to NDP III and ensure that the plan is approved. The strategic plan would then form the basis of the preparation of the entity\u2019s annual plans. document review and interviews, I noted that the entity had prepared a strategic plan. However, this had not been approved by NPA by the end of the year under review. is a risk that activities implemented during the FY 2020/21 were not aligned to NDP III, which negatively affects the achievement of NDP III objectives. Accounting Officer pledged to work closely with NPA in-order for This Through There The", "I advised the Accounting Officer to follow up with NPA for the approval of the Strategic plan to ensure achievement of the NDP III objectives"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 6, "document_name": "MWTS Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendations"], "type": "table"}}, {"content": [["", "the strategic plan to be approved.", ""], ["4.1.2", "I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that MoWT did not budget to collect NTR during the year under review. the review of financial statements indicated that NTR amounting to UGX. 6,995,230,920 was collected during the year under review. for NTR collections at the vote level results in an aggregate revenue under budgeting at the Treasury level, which negatively affects planning at a Government-wide level. Accounting Officer explained that the NTR figures were not captured because PBS was not formatted to capture NTR estimates. **of GoU receipts** The Ministry budgeted to receive UGX.1,818.717Bn (including donor funding) out of which UGX.1,4905.60Bn (UGX1,280.322bn GOU warrants and UGX 210.77bn donor funding) was warranted/availed resulting in a shortfall of UGX.327.625bn, which is 18% of the revised budget. Revenue shortfalls affect the implementation of planned activities. **Revenue Performance Performance of NTR** However, Non-budgeting The **Performance**", "I advised the Accounting Officer to always ensure that NTR  is budgeted for. collection"], ["4.1.3", "Out of the total warrants of UGX.1,280.322Bn received during the financial year, UGX.1,067.967Bn was spent by the entity resulting in an unspent balance of UGX. 212.355Bn representing absorption level of 83.4%. The unspent funds were swept back to the consolidated fund as required by the PFMA. The funds were meant for activities that were not fully implemented by the end of the financial year. **Absorption of funds** further noted that the entity did not seek a revision of its budget and work plan as provided for by section 17 (3) of the PFMA2015. I", "I advised the Accounting Officer to ensure that all funds availed are absorbed. Where reallocations are found necessary, I  the Accounting Officer to seek for revision of the entity\u2019s budget and work plan. advised"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 7, "document_name": "MWTS Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendations"], "type": "table"}}, {"content": [["", "the strategic plan to be approved.", ""], ["4.1.2", "I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that MoWT did not budget to collect NTR during the year under review. the review of financial statements indicated that NTR amounting to UGX. 6,995,230,920 was collected during the year under review. for NTR collections at the vote level results in an aggregate revenue under budgeting at the Treasury level, which negatively affects planning at a Government-wide level. Accounting Officer explained that the NTR figures were not captured because PBS was not formatted to capture NTR estimates. **of GoU receipts** The Ministry budgeted to receive UGX.1,818.717Bn (including donor funding) out of which UGX.1,4905.60Bn (UGX1,280.322bn GOU warrants and UGX 210.77bn donor funding) was warranted/availed resulting in a shortfall of UGX.327.625bn, which is 18% of the revised budget. Revenue shortfalls affect the implementation of planned activities. **Revenue Performance Performance of NTR** However, Non-budgeting The **Performance**", "I advised the Accounting Officer to always ensure that NTR  is budgeted for. collection"], ["4.1.3", "Out of the total warrants of UGX.1,280.322Bn received during the financial year, UGX.1,067.967Bn was spent by the entity resulting in an unspent balance of UGX. 212.355Bn representing absorption level of 83.4%. The unspent funds were swept back to the consolidated fund as required by the PFMA. The funds were meant for activities that were not fully implemented by the end of the financial year. **Absorption of funds** further noted that the entity did not seek a revision of its budget and work plan as provided for by section 17 (3) of the PFMA2015. I", "I advised the Accounting Officer to ensure that all funds availed are absorbed. Where reallocations are found necessary, I  the Accounting Officer to seek for revision of the entity\u2019s budget and work plan. advised"], ["4.1.4", "**Quantification of outputs/activities** Section 13 (15, b) of the PFMA 2015 states that a policy statement submitted by a vote shall contain the annual and three months\u2019 work plans, outputs, targets and performance indicators of the work plans. Regulation 11 (3) of PFMR 2016 requires that a vote prepares a work plan that indicates the outputs of the vote for the financial year; the indicators to be used to gauge the performance of the outputs and funds allocated to each activity. assess the performance of an output, all activities supporting the output must be quantified. reviewed the extent of quantification of outputs and activities for a sample of thirty seven (37) outputs with a total of one hundred sixty I To", "I commended the Accounting Officer for ensuring that all activities and out- puts are fully quantified  at planning  to facilitate  performance measurement. level I advised the  Accounting However,"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 7, "document_name": "MWTS Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendations"], "type": "table"}}, {"content": [["", "eight (168) activities and expenditure of UGX. 779.62Bn and noted they were fully quantified. That is, all the one hundred sixty eight (168) activities (100%) within these outputs were clearly quantified to enable the assessment of performance. The **Table** refers. **Summary of Performance by Outputs** Activity details-Analysis** **Catego**  **ry of**  **output** s** **No.** of outp uts samp led** **% of total outp uts samp led** **% prop ortio n to total expe nditu re** **Tota l no of acti vitie s in the outp uts** **No. of Full y Qua ntifi ed acti vitie** **s**  168 **Exp end itur e UG X Bn** 779. 62 **No of activi ties not fully quan tified** **% of quanti ficatio n of activiti es per catego ry of output** 37 33.6 73 168 0 100 noted that MOWT did not have unit cost estimates at activity level to provide a link between inputs, processes, outputs and intermediate outcomes realized during the year. **Fully quantif ied outputs** I", "Officer to ensure that there are unit cost estimates at activity level to provide a link between  inputs, processes  and outputs."], ["**Summary of Performance by Outputs**", null, null], ["**Catego ry of output s**", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 8, "document_name": "MWTS Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_18"], "type": "table"}}, {"content": [["", "eight (168) activities and expenditure of UGX. 779.62Bn and noted they were fully quantified. That is, all the one hundred sixty eight (168) activities (100%) within these outputs were clearly quantified to enable the assessment of performance. The **Table** refers. **Summary of Performance by Outputs** Activity details-Analysis** **Catego**  **ry of**  **output** s** **No.** of outp uts samp led** **% of total outp uts samp led** **% prop ortio n to total expe nditu re** **Tota l no of acti vitie s in the outp uts** **No. of Full y Qua ntifi ed acti vitie** **s**  168 **Exp end itur e UG X Bn** 779. 62 **No of activi ties not fully quan tified** **% of quanti ficatio n of activiti es per catego ry of output** 37 33.6 73 168 0 100 noted that MOWT did not have unit cost estimates at activity level to provide a link between inputs, processes, outputs and intermediate outcomes realized during the year. **Fully quantif ied outputs** I", "Officer to ensure that there are unit cost estimates at activity level to provide a link between  inputs, processes  and outputs."], ["**Summary of Performance by Outputs**", null, null], ["**Catego ry of output s**", null, null], ["**Fully quantif ied outputs**", null, null], ["noted that MOWT did not have unit cost estimates at activity level to provide a link between inputs, processes, outputs and intermediate outcomes realized during the year. I", null, null], ["4.1.5", "I assessed the implementation of thirty seven (37) outputs that were fully quantified with a total of one hundred and sixty eight (168) activities worth UGX.779.621Bn and noted that; Four (4) outputs with seven (7) activities and expenditure worth UGX 543.224Bn were fully implemented. That is all the seven (7) activities within these outputs were fully implemented. \uf0b7 Thirty (30) outputs with one hundred and fifty seven (157) activities worth UGX.236.397Bn were partially implemented. Out of the one hundred and fifty seven (157) activities, the entity fully implemented forty seven (47) activities, and seventy two (72) activities were partially implemented while thirty eight (38) activities remained unimplemented. \uf0b7 Three (3) outputs with four (4) activities worth UGX.0.0Bn were not implemented. That is none of the four (4) activities was implemented at all because budgeted funding was not availed. **The Table below refers:** **% prop ortio n to total expe nditu** **Tot al no of acti viti** **No of** **Full y imp lem** **No.** **Of parti ally impl eme** **No of activiti es that were not imple mente** **Exte nt of impl eme ntati on of activi** **% of imp lem ent atio** **Exp end itur e** **UG** **of** **N o** **o** **p** **Cate gory of outp ut** **Summary of Performance by Output** **Activity details-Analysis** **Implementation of quantified outputs** \uf0b7 **ut** **ut**", "I advised the Accounting Officer to ensure that outputs are implemented as planned and where funds are not availed, to seek for revision of the entity work plan."]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 8, "document_name": "MWTS Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_18"], "type": "table"}}, {"content": "s n X re es ent nted d ties", "metadata": {"headings": [{"headings_0": {"content": "s n X re es ent nted d ties", "page": 9, "level": 9}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "ed activi", "metadata": {"headings": [{"headings_0": {"content": "s n X re es ent nted d ties", "page": 9, "level": 9}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Bn acti ties per viti", "metadata": {"headings": [{"headings_0": {"content": "Bn acti ties per viti", "page": 9, "level": 9}}, {"headings_1": {"content": "s n X re es ent nted d ties", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "cate es", "metadata": {"headings": [{"headings_0": {"content": "cate es", "page": 9, "level": 9}}, {"headings_1": {"content": "Bn acti ties per viti", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "gory of outp ut", "metadata": {"headings": [{"headings_0": {"content": "gory of outp ut", "page": 9, "level": 9}}, {"headings_1": {"content": "cate es", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Fully impl eme", "metadata": {"headings": [{"headings_0": {"content": "Fully impl eme", "page": 9, "level": 9}}, {"headings_1": {"content": "gory of outp ut", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "543.  \n4 10.8 42.17 7 7 0 0 100", "metadata": {"headings": [{"headings_0": {"content": "Fully impl eme", "page": 9, "level": 9}}, {"headings_1": {"content": "gory of outp ut", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "nted", "metadata": {"headings": [{"headings_0": {"content": "nted", "page": 9, "level": 9}}, {"headings_1": {"content": "Fully impl eme", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "nted", "page": 9, "level": 9}}, {"headings_1": {"content": "Fully impl eme", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "outp", "metadata": {"headings": [{"headings_0": {"content": "outp", "page": 9, "level": 9}}, {"headings_1": {"content": "nted", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "uts 1", "metadata": {"headings": [{"headings_0": {"content": "outp", "page": 9, "level": 9}}, {"headings_1": {"content": "nted", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Parti ally Impl", "metadata": {"headings": [{"headings_0": {"content": "Parti ally Impl", "page": 9, "level": 9}}, {"headings_1": {"content": "outp", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "236.  \neme 30 81.1 18.35 157 47 72 38 45.86 39", "metadata": {"headings": [{"headings_0": {"content": "Parti ally Impl", "page": 9, "level": 9}}, {"headings_1": {"content": "outp", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "nted", "metadata": {"headings": [{"headings_0": {"content": "nted", "page": 9, "level": 9}}, {"headings_1": {"content": "Parti ally Impl", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "outp", "metadata": {"headings": [{"headings_0": {"content": "outp", "page": 9, "level": 9}}, {"headings_1": {"content": "nted", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "uts 2", "metadata": {"headings": [{"headings_0": {"content": "outp", "page": 9, "level": 9}}, {"headings_1": {"content": "nted", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Outp uts Not", "metadata": {"headings": [{"headings_0": {"content": "Outp uts Not", "page": 9, "level": 9}}, {"headings_1": {"content": "outp", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "3 8.1 0.0 0.0 4 0 0 4 100", "metadata": {"headings": [{"headings_0": {"content": "Outp uts Not", "page": 9, "level": 9}}, {"headings_1": {"content": "outp", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Impl", "metadata": {"headings": [{"headings_0": {"content": "Impl", "page": 9, "level": 9}}, {"headings_1": {"content": "Outp uts Not", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "eme", "metadata": {"headings": [{"headings_0": {"content": "eme", "page": 9, "level": 9}}, {"headings_1": {"content": "Impl", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "nted 3", "metadata": {"headings": [{"headings_0": {"content": "eme", "page": 9, "level": 9}}, {"headings_1": {"content": "Impl", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "metadata": {"headings": [{"headings_0": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}, {"headings_1": {"content": "eme", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the MoWT did not implement the following planned activities despite having received the required funds;", "metadata": {"headings": [{"headings_0": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}, {"headings_1": {"content": "eme", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "1. Bridge inventory Data for BMS not collected.\n2. Bridge management System (BMS) Software not procured\n3. Upgrading to Bitumen Standard Sebbowa road (1.0km) in Makindye Ssabagabo Municipal Council was not implemented.", "metadata": {"headings": [{"headings_0": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}, {"headings_1": {"content": "eme", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "list"}}, {"content": "4. Study for the determination of design load factors and traffic capacity assessment on selected DUCAR roads in Adjumani and Moyo under DINU not undertaken.", "metadata": {"headings": [{"headings_0": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}, {"headings_1": {"content": "eme", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "list"}}, {"content": "The Accounting Officer explained that implementation of majority of the above activities was affected by the covid-19 pandemic and the nationwide lockdown during quarter two and three of the financial year. In addition, budget cuts by MOFPED affected the planned implementation of activities. \n1 Fully implemented output -All the activities within the outputs are fully implemented  \n2 Partially implemented Output-Activities within the output are either; Fully implemented, partially implemented or not implemented 3 Outputs not implemented-All the activities within the output not implemented at all  \n9", "metadata": {"headings": [{"headings_0": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}, {"headings_1": {"content": "eme", "page": 9, "level": 9}}, [{"headings_0": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}, {"headings_1": {"content": "eme", "page": 9, "level": 9}}]], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["4.1.6", "**Achievement of intended services from implemented outputs-** I undertook an assessment to establish whether there has been service delivery from a sample of outputs that were implemented and noted the following: **Output Activities/Details Audit comments** **details**  40252  Rehabilitation  of Upcountry  Aerodromes  (CAA) 100% civil works for Expansion of Apron 1 for Entebbe airport completed at a cost of  UGX 149,683,950,000  10% of civil works at New Passenger Terminal Complex for Entebbe airport completed; Output: 40304 Monitoring and Capacity Building Support Technical  support services rendered to MDAs and 40 reports prepared. 8 buildings assessed for structural integrity 98% civil works for Expansion of Apron 1 for Entebbe airport were completed contrary to reported 100% 0% of civil works at New Passenger Terminal Complex for Entebbe airport  Done. This was attributed to delayed movement of cargo from where the passenger terminal was supposed  to another area. This has limited service delivery provision to the public.  6 out of the 40 planned MDAs were provided technical support services and reports prepared. to be constructed 1 out of the 8 investigations  construction  accidents conducted and prepared. planned building fire-related report and on failure to achieve the intended services from the implemented outputs negates the purpose of budgeting and implementing these activities. Accounting Officer explained that the Covid-19 lockdown restrictions affected progress of works coupled with budget cuts which led to partial or non-implementation of planned outputs. The The", "I advised the Accounting Officer to address the gaps noted in the implementation of these outputs to enable  the communities  fully benefit  the projects/programms implemented Government. from by"], ["4.1.7", "**Submission of Quarterly Performance Reports** Paragraph 8.12 (4,5,6) of the Treasury Instruction 2017, require the Accounting Officer to prepare reports for each quarter of the Financial Year in respect of the vote for which he/she is responsible. These reports shall contain financial and non-financial information on the performance of the vote and shall be submitted to Treasury not later than 15 days after the end of each quarter. noted that the entity submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports. The **Table** below shows the delays per quarter on submission of budget performance reports; I", "I advised the Accounting Officer to ensure  that performance reports are prepared and submitted in time."]], "metadata": {"headings": [{"headings_0": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}, {"headings_1": {"content": "eme", "page": 9, "level": 9}}], "page": 10, "document_name": "MWTS Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_5"], "type": "table"}}, {"content": "No Details Deadline Actual date Comment", "metadata": {"headings": [{"headings_0": {"content": "No Details Deadline Actual date Comment", "page": 11, "level": 9}}, {"headings_1": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}], "page": 11, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "for of (submitted in submission submission time/ delayed) 1 Quarter One 15/10/2020 16/01/2021 Delayed  \n2 Quarter Two 15/01/2021 17/02/2021 Delayed  \n3 Quarter Three 15/04/2021 25/05/2021 Delayed  \n4 Quarter Four 15/07/2021 03/08/2021 Delayed \nFailure to submit performance reports in time and failure to prepare monitoring reports contravenes the Treasury Instructions and affect timely tracking and evaluation of performance. \nThe Accounting Officer explained that the delays were as a result of the nationwide lockdown due to the COVID-19 outbreak that affected timely validation of data and reporting. \n4.1.8 Accuracy of Performance reports submitted  \nI advised the From my review of the annual performance reports and physical Accounting Officer to inspections/verification of outputs reported coupled with interviews, I report  \naccurate noted inconsistencies in the reported performance, as shown in the performance.  \nTable below:", "metadata": {"headings": [{"headings_0": {"content": "No Details Deadline Actual date Comment", "page": 11, "level": 9}}, {"headings_1": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}, [{"headings_0": {"content": "No Details Deadline Actual date Comment", "page": 11, "level": 9}}, {"headings_1": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}], [{"headings_0": {"content": "No Details Deadline Actual date Comment", "page": 11, "level": 9}}, {"headings_1": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}], [{"headings_0": {"content": "No Details Deadline Actual date Comment", "page": 11, "level": 9}}, {"headings_1": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}]], "page": 11, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Output Reported Target in the Q4 report", "metadata": {"headings": [{"headings_0": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}, {"headings_1": {"content": "No Details Deadline Actual date Comment", "page": 11, "level": 9}}], "page": 11, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Verified Achieved Target by the Audit team", "metadata": {"headings": [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}], "page": 11, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Output: 40402  \n271No. road camps Only 147. road camps surveyed Monitoring and surveyed  \ncapacity building \ncontrary to the reported 271 road camps that were reported by support for management  \ndistrict road  \n30No. road reserves Only 24 road reserves out of the works surveyed planned 40 surveyed. This is contrary to what was reported in the performance report by management.  \nRoads Database of  \nOnly Roads Database of 5 Districts 90No. Districts  \nwere updated  \nupdated  \n4No. MoWT trained None of the 20 planned MoWT in HDM4  \nstaff were trained in HDM4 And \nOutput: 40304  \n145km of District \nCivil Cad 3D \nOnly 20km of District Roads were Monitoring and Roads gravelled in gravelled in Kapelebyong, Capacity Building Kapelebyong,  \nKaberemaido, Serere, Butaleja, Support Kaberemaido, Tororo, Katakwi, Nebbi, Apac, Serere,Butaleja, Oyam, Arua, Napak, Moroto, Tororo, Katakwi, Masaka, Mubende, Kiboga, Nebbi, Apac,Oyam, Butambala, Nakaseke, Arua, Napak,  \nNakasongola using Force Account; Moroto,  \nMasaka,Mubende,  \nKiboga, Butambala,  \nNakaseke,Nakasong  \nola using Force  \nAccount;", "metadata": {"headings": [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}, [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}], [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}], [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}], [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}]], "page": 11, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "100 Km of  \n50 Km of community access roads community access in Arua, roads in Arua,  \nKyegegwa,Kakumiro,Kasese,Ntoro Kyegegwa,Kakumiro ko, Rubanda, Kayunga, Kasese,Ntoroko,Ru Mukono,Buikwe, Luwero, Wakiso, banda, Kayunga, Soroti, Mayuge, Kamuli, Kaliro, Mukono,Buikwe,  \nBuyende,Namutumba,Amuria,Alep Luwero, Wakiso,  \ntong, Kwen,Budaka, Tororo were Soroti, Mayuge, rehabilitated;  \nKamuli, Kaliro,  \nBuyende,Namutumb  \na,Amuria,Aleptong,  \nKwen,Budaka,  \nTororo rehabilitated  \nOutput: 40301 Construction  \nConstruction Standard issues were Policies, laws, Standard issues disseminated to 35 districts guidelines, plans disseminated to 135 contrary to the reported 135  \nand strategies districts  \nOutput: 40303 1,100  \nNo. 280 construction materials tests Monitoring Construction reports produced;  \nCompliance of Materials testing  \nConstruction reports produced  \nStandards and 06 No. projects Only 4 Projects were Assessed for undertaking  \nAssessed for Gender  \nResearch and Equity  \nCompliance \nGender and Equity Compliance \nOutput: 40304 40No. Monitoring and Technically \nMDAs Only 10 technical support services were rendered to MDAs and Capacity Building Supported and Reports prepared.  \nSupport where necessary  \nreport prepared  \n6No.  \nbuildings Only 1 building was assessed for assessed for structural integrity  \nstructural integrity  \nOutput: 40306 5No. investigations Only 1 investigation on Makerere Construction on  \nbuilding University fire was conducted and related accidents construction and report prepared.  \ninvestigated  \nfire-related  \naccidents conducted  \nand  \nreports  \nprepared \nInaccurate reporting of performance misleads the users of this financial information and casts doubt on the reliability and authenticity of the information (both Financial and Non-financial) presented by the entity. \nThe Accounting Officer explained that the inconsistencies in reporting were as a result of the delay by MOFPED to undertake timely adjustments on the Integrated Financial Management System (IFMS) in the quarter summary analysis report (BIG Report) to enable the entity use adjusted expenditure figures as at 30 th July before production of the vote budget performance report. In addition, the Accounting Officer explained that adjustments are delayed by two months after end of the financial year (August-September) yet the 4 th quarter cumulative annual report is produced not later than 30 th July of every financial year. \nEmphasis of Matter \nWithout modifying my opinion, I would like to draw the readers\u2019 attention to the following matter(s) which have been disclosed in the financial statements of the Ministry:", "metadata": {"headings": [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}, [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}], [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}], [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}], [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}], [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}], [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}], [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}]], "page": 12, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "2.0 Long outstanding advances", "metadata": {"headings": [{"headings_0": {"content": "2.0 Long outstanding advances", "page": 13, "level": 1}}, {"headings_1": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}], "page": 13, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Review of Receivables in the Statement of Financial Position and Note 19 revealed that the Ministry had receivables worth UGX.1,570,776,843 out of which those worth UGX.623,855,947 were outstanding at the end of the previous year. \nThe likelihood of eventual clearance of the receivables that have been outstanding for over a year therefore seemed remote. \nThe Accounting Officer explained that the figure included the loss which was incurred in 2008, where the MoFPED staff that were attached as IT support, created a fictitious company on IFMS. \nI advised the Accounting Officer to follow up on the clearance of the advances as soon as possible.", "metadata": {"headings": [{"headings_0": {"content": "2.0 Long outstanding advances", "page": 13, "level": 1}}, {"headings_1": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, [{"headings_0": {"content": "2.0 Long outstanding advances", "page": 13, "level": 1}}, {"headings_1": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}], [{"headings_0": {"content": "2.0 Long outstanding advances", "page": 13, "level": 1}}, {"headings_1": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}], [{"headings_0": {"content": "2.0 Long outstanding advances", "page": 13, "level": 1}}, {"headings_1": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}]], "page": 13, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Other Matter", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 13, "level": 1}}, {"headings_1": {"content": "2.0 Long outstanding advances", "page": 13, "level": 1}}], "page": 13, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "In addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements: \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 13, "level": 1}}, {"headings_1": {"content": "2.0 Long outstanding advances", "page": 13, "level": 1}}, [{"headings_0": {"content": "Other Matter", "page": 13, "level": 1}}, {"headings_1": {"content": "2.0 Long outstanding advances", "page": 13, "level": 1}}]], "page": 13, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Failure to maintain district road equipment", "metadata": {"headings": [{"headings_0": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 13, "level": 1}}], "page": 13, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "The inspection of the Ministry\u2019s Regional Mechanical Workshops during August and September 2021 revealed that twenty one (21) units of district road equipment had been lying in the workshops\u2019 yards for more than a year without repair. The equipment included: thirteen (13) motor graders of different models; four (4) bulldozers; One (1) pickup; two (2) dump trucks, and one (1) wheel loader. \nIn addition, requests for 136 tyres for running district road equipment were not honoured during the year. \nThis means that the districts that own the concerned equipment could not maintain their roads and deliver such critical service to the country as planned. In addition, the cost of repair is escalating because other parts also become faulty when the equipment is grounded for a long time. \nThe Accounting Officer explained that the amount budgeted and received to maintain road equipment represents 30% of the total funds (UGX44.6bn) required for equipment maintenance. Hence, during the FY 2020/21, the Ministry prioritized mainly the servicing of the newly acquired equipment from Japan leaving out the older equipment (from China) that requires major repairs but have no budget. Maintenance of district equipment is one of the critically underfunded activities in the Ministry. \nThe Accounting Officer also said that it is true that a number of road equipment in the districts lack tyres. This is mainly due to an inadequate maintenance budget for the equipment. \nI advised the Accounting Officer to liaise with the responsible authorities to obtain the necessary funding for the full maintenance of the equipment so that the equipment operates and serves the Districts. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 13, "level": 1}}, [{"headings_0": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 13, "level": 1}}], [{"headings_0": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 13, "level": 1}}], [{"headings_0": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 13, "level": 1}}], [{"headings_0": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 13, "level": 1}}], [{"headings_0": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 13, "level": 1}}], [{"headings_0": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 13, "level": 1}}]], "page": 13, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Grounded aircrafts used for training", "metadata": {"headings": [{"headings_0": {"content": "Grounded aircrafts used for training", "page": 14, "level": 1}}, {"headings_1": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}], "page": 14, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Audit inspection and review of the East African Civil Aviation Academy (EACAA) in Soroti; and review of the Academy\u2019s assets register and aircraft annual serviceability status report of 06/09/2021 revealed that 3 out of the 9 aircrafts were grounded due to non- repair and maintenance. The aircrafts were (registration numbers): 5X-RWE grounded due to a defective fuel injector pump; 5X-UAN grounded for mandatory structural modification and 5X -YKM grounded for a propeller overhaul. \nIt was further noted that their certificates of airworthiness (C and A) for had expired. This made it difficult for the Academy to offer practical training. \nManagement explained that this was due to reasons beyond their control such as delay by the foreign contractor to commence repairs of 5X-UAN 310 due to the closure of the boarders immediately after the signing of the contract. Management further stressed that the academy had challenges in the procurement of spares for the aircraft due to global delays due to the effects of COVID-19. \nI advised the Accounting Officer to follow up with the contractor to ensure that the aircrafts are repaired as soon as the situation normalizes.", "metadata": {"headings": [{"headings_0": {"content": "Grounded aircrafts used for training", "page": 14, "level": 1}}, {"headings_1": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}, [{"headings_0": {"content": "Grounded aircrafts used for training", "page": 14, "level": 1}}, {"headings_1": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}], [{"headings_0": {"content": "Grounded aircrafts used for training", "page": 14, "level": 1}}, {"headings_1": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}], [{"headings_0": {"content": "Grounded aircrafts used for training", "page": 14, "level": 1}}, {"headings_1": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}]], "page": 14, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 14, "level": 1}}, {"headings_1": {"content": "Grounded aircrafts used for training", "page": 14, "level": 1}}], "page": 14, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "The Accounting Officer of MoWT is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. \nI have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 14, "level": 1}}, {"headings_1": {"content": "Grounded aircrafts used for training", "page": 14, "level": 1}}, [{"headings_0": {"content": "Other Information", "page": 14, "level": 1}}, {"headings_1": {"content": "Grounded aircrafts used for training", "page": 14, "level": 1}}], [{"headings_0": {"content": "Other Information", "page": 14, "level": 1}}, {"headings_1": {"content": "Grounded aircrafts used for training", "page": 14, "level": 1}}]], "page": 14, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 14, "level": 1}}], "page": 14, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.  \n14 \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Ministry\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 14, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 14, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 14, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 14, "level": 1}}]], "page": 14, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}], "page": 15, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"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\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 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\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}]], "page": 15, "document_name": "MWTS Report of Auditor General 2021", "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\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}], "page": 15, "document_name": "MWTS Report of Auditor General 2021", "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 Ministry\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}], "page": 15, "document_name": "MWTS Report of Auditor General 2021", "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\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}], "page": 15, "document_name": "MWTS Report of Auditor General 2021", "type": "list"}}, {"content": "- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Ministry\u2019s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause the Ministry to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}], "page": 15, "document_name": "MWTS Report of Auditor General 2021", "type": "list"}}, {"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\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}], "page": 15, "document_name": "MWTS Report of Auditor General 2021", "type": "list"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. \nOther Reporting Responsibilities \nIn accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}]], "page": 15, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}], "page": 16, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "In accordance with Section 13 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Authority with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n5.0", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}]], "page": 16, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "metadata": {"headings": [{"headings_0": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}], "page": 16, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Paragraph 11 of the land acquisition procedure of Appendix 1 in the Guidelines for Compensation Assessment under Land Acquisition (GCALA) of June 2017 states that the period from final report approval to payment of compensation awards shall not exceed 6 months. \nThe valuation report for 2,378 PAPs with a total compensation sum of UGX 29.2 billion was approved by the Chief Government Valuer in October 2018. The review of documents indicated that a total of 1,253 PAPs with a total compensation value of UGX.19.5 billion had been paid by 30 th June 2021. As a result a total of 1,125 PAPs with a total compensation value of UGX.9.7 billion have remained unpaid for about three years. \nDelayed compensation of PAPs delays implementation of the project leading to escalation of the project cost. \nThe Accounting Officer explained that the Ministry budgeted for the remaining funds UGX 9.7Bn in the FY 2021/22 that was approved by the Ministry of Finance, Planning and Economic Development. The Ministry has compensated 1,704 PAPs out of 2,378 PAPS as at 30 th October 2021. The remaining 674 PAPS will be compensated this FY 2021/22. \nI advised the Accounting Officer to ensure that the budgeted funds are realised so that compensation is completed and works start in the FY 2021/2022. \n6.0", "metadata": {"headings": [{"headings_0": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}, [{"headings_0": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}], [{"headings_0": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}], [{"headings_0": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}], [{"headings_0": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}], [{"headings_0": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}]], "page": 16, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Implementation of unplanned procurements", "metadata": {"headings": [{"headings_0": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}], "page": 17, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Section 15(1) of the PFMA, 2015 provides that \u201cafter approval of the annual budget by Parliament, the Secretary to Treasury shall issue the annual cash-flow plan of Government, based on the procurement plans, work plans and recruitment plans approved by Parliament\u201d. \nIn addition, section 21(1) provides that \u201can Accounting Officer shall, based on the annual cash-flow plan issued by the Secretary to the Treasury under section 15, plan and manage the activities as indicated in the policy statement of the vote\u201d. \nA review of procurement records revealed that procurements worth UGX 1,772,908,757 which were not planned were implemented by the Ministry. \nImplementation of unplanned procurements is not only contrary to the PPDA Act, but it negatively affects the implementation of planned procurements and defeats the purpose for procurement planning. \nAlthough the Accounting Officer explained that the the procurements were planned, I was not availed evidence to support the assertion. \nI advised the Accounting Officer to always implement the budget basing on the procurement plans and work plan as approved by Parliament. \n7.0", "metadata": {"headings": [{"headings_0": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}, [{"headings_0": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}], [{"headings_0": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}], [{"headings_0": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}], [{"headings_0": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}], [{"headings_0": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}], [{"headings_0": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}]], "page": 17, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Delayed completion of road construction project", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}], "page": 17, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "The review of procurement reference number MoWT/WRKS/2018/19/00191 indicated that the Ministry entered into a contract with M/s Probase Manufacturing SDN BHD and Abubaker Technical Services and General Supplies Limited JV on 16 th May, 2019 for piloting the use of probase technology for construction of roads in Uganda. The contract was for designing and building Kayunga - Nabuganyi and Nansana \u2013 Kireka - Bbira roads at a total cost of UGX.45,349,361,632. The contract provided that the works were to be completed by 01/07/2020. \nHowever, the examination of records indicated that contract spilled over into the year under review and t payments amounting to UGX.10,907,877,818 were made during the year. \nThe intended objective of piloting the technology in Uganda was not achieved. \nThe Accounting Officer explained that the contract implementation spilled over to the year under review due to the following reasons;", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}, [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}], [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}], [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}]], "page": 17, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "1. The contractor encountered unforeseen adverse physical conditions along the swamp section on the Kayunga \u2013 Nabuganyi road (20.2km) such as soft ground high water table measuring up to a length of 4.65km which necessitated special treatment such as the use of rockfill, geosynthetics, and embankment construction to avert possible premature defects and failure of the road. The extra works required extra time for both construction and also allow for consolidation of the new fill sections to warrant stability.", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}], "page": 18, "document_name": "MWTS Report of Auditor General 2021", "type": "list"}}, {"content": "2. The employer required additional works.", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}], "page": 18, "document_name": "MWTS Report of Auditor General 2021", "type": "list"}}, {"content": "3. The outbreak of the COVID-19 pandemic across the world led to difficulty in site operations, worker movements and general mobility of supplies. For instance, the factories manufacturing inputs for the technology (Probase TX-85 soil stabilizers and Probase PB-65 sealants) in Malaysia were closed to curb the spread of the virus for some time and on reopening the factories, shipping schedules became a challenge.", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}], "page": 18, "document_name": "MWTS Report of Auditor General 2021", "type": "list"}}, {"content": "A lot of time lost is attributed to that. \nI advised the Accounting Officer to closely supervise the contract to ensure that the project is completed by the extended timeline. \n8.0", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}, [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}], [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}]], "page": 18, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "metadata": {"headings": [{"headings_0": {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}], "page": 18, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Section 15(1) of the PFMA, 2015 provides that \u201cafter approval of the annual budget by Parliament, the Secretary to Treasury shall issue the annual cash-flow plan of Government, based on the procurement plans, work plans and recruitment plans approved by Parliament\u201d. \nIn addition, section 21(1) provides that \u201can Accounting Officer shall, based on the annual cash-flow plan issued by the Secretary to the Treasury under section 15, plan and manage the activities as indicated in the policy statement of the vote\u201d. \nA review of the procurement plan and the procurement reports to PPDA indicated that procurements worth UGX.7,465,000,000 which were planned were not implemented. \nThe Ministry did not manage the procurement activities as indicated in the policy statement and hence not all planned services were delivered. \nThe Accounting Officer explained that some procurements were not implemented due to budget cuts and thus lack of funds. \nI advised the Accounting Officer to always liaise with the responsible authorities to ensure that the Ministry\u2019s approved budget is fully availed. \n9.0", "metadata": {"headings": [{"headings_0": {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, [{"headings_0": {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}], [{"headings_0": {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}], [{"headings_0": {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}], [{"headings_0": {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}], [{"headings_0": {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}], [{"headings_0": {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}]], "page": 18, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Delayed acquisition of land for the Right of Way (RoW) for the SGR project", "metadata": {"headings": [{"headings_0": {"content": "Delayed acquisition of land for the Right of Way (RoW) for the SGR project", "page": 18, "level": 1}}, {"headings_1": {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "page": 18, "level": 1}}], "page": 18, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Objective 1 of the project strategic plan for 2016-2020 was to acquire 5200 acres of land free of encumbrances at an estimated cost of UGX 534,600,000,000 for the Right of Way (ROW) for the construction of Kampala \u2013 Malaba SGR route by October 2016.", "metadata": {"headings": [{"headings_0": {"content": "Delayed acquisition of land for the Right of Way (RoW) for the SGR project", "page": 18, "level": 1}}, {"headings_1": {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "page": 18, "level": 1}}], "page": 18, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}], "table_of_contents": [{"content": ["LIST OF ACRONYMS - 3", "Opinion - 4", "Basis for Opinion - 4", "Key Audit Matters - 4", "  1.0 Implementation of the Approved Budget - 4", "Emphasis of Matter - 13", "  2.0 Long outstanding advances - 13", "Other Matter - 13", "  3.0 Failure to maintain district road equipment - 13", "  4.0 Grounded aircrafts used for training - 14", "Other Reporting Responsibilities - 16", "Report on the Audit of Compliance with Legislation - 16", "  5.0 Delayed compensation of PAPs for the development of Kampala Port in Bukasa - 16", "  6.0 Implementation of unplanned procurements - 17", "  7.0 Delayed completion of road construction project - 17", "  8.0 Planned procurements not implemented \u2013 UGX 7,465,000,000 - 18", "  9.0 Delayed acquisition of land for the Right of Way (RoW) for the SGR project - 18"], "page": 2}]}
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT (MoWT)", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT (MoWT)", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2022 \nTABLE OF CONTENTS \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT (MoWT)", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT (MoWT)", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT (MoWT)", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}]], "page": 1, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**BEC**", "Budget Execution Circular"], ["**Bn**", "Billion"], ["**CGV**", "Chief Government Valuer"], ["**EACAA**", "East African Civil Aviation Academy"], ["**GCALA**", "Guidelines for Compensation Assessment under Land Acquisition"], ["**GoU**", "Government of Uganda"], ["**HR**", "Human Resource"], ["**ICT**", "Information & Communication Technology"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**KCCA**", "Kampala Capital City Authority"], ["**MDAs**", "Ministries, Departments and Agencies"], ["**MoFA**", "Ministry of Foreign Affairs"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**MoWT**", "Ministry of Works and Transport"], ["**NAA**", "National Audit Act"], ["**NTR**", "Non-Tax Revenue"], ["**OAG**", "Office of the Auditor General"], ["**PAPs**", "Project Affected Persons"], ["**PBS**", "Program Budgeting System"], ["**PDM**", "Parish Development Model"], ["**PDU**", "Procurement & Disposal Unit"], ["**PFMA**", "Public Finance Management Act"], ["**PPDA**", "Public Procurement & Disposal of Public Assets"], ["**PS/ST**", "Permanent Secretary / Secretary to the Treasury"], ["**ROW**", "Right of Way"], ["**SGR**", "Standard Gauge Railway"], ["**TI**", "Treasury Instructions"], ["**UCF**", "Uganda Consolidated Fund"], ["**UGX**", "Uganda Shilling"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT (MoWT)", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 3, "document_name": "MWTS Report of Auditor General 2022", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT (MoWT)", "page": 1, "level": 1}}], "page": 4, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "WORKS AND TRANSPORT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT (MoWT)", "page": 1, "level": 1}}], "page": 4, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2022", "metadata": {"headings": [{"headings_0": {"content": "FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2022", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF", "page": 4, "level": 1}}], "page": 4, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, {"headings_1": {"content": "FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2022", "page": 4, "level": 1}}], "page": 4, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 4, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of the Ministry of Works and Transport (MoWT) 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 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 the Ministry of Works and Transport (MoWT) for the financial year ended 30 th June, 2022 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statements Section of my report. I am independent of Ministry of Works and Transport 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 Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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. \nI believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matter  \nKey Audit Matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below to be key audit matters communicated in my report. \n1.0", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Implementation of the Approved Budget", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 4, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "Paragraph 2 of schedule 5 of the PFMA requires Accounting Officers to prepare an appropriation account showing the services for which the money expended were voted, the sums actually expended on each service and the state of each vote compared with the amount appropriated for that vote by Parliament. \nOver the years, I have observed improvements in the performance regarding implementation of the budget but entities still face a number of challenges including COVID-19, which continue to affect implementation of activities, service delivery and \ncredibility of the budget. It is against this background that 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 inspection in arriving at my findings. \nThe MoWT is mandated to plan, develop and maintain an economic, efficient and effective transport infrastructure and services by road, rail, water, air and pipeline; manage public works including Government structures and promote good standards in the construction industry in support of the overall vision of government to bring about socio-economic transformation in the country. \nThe Ministry had a revised approved budget of UGX.836,607,573,082, out of which, UGX.767,113,898,027 was warranted. The Ministry\u2019s key deliverables for the financial year under review were:-", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}, [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table 1: Key deliverables for MoWT for the year", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}], "page": 5, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": [["**1**", "52", "Contributions to National, Regional and International Organizations", "186,847,396", "22.3"], ["**2**", "83", "Border Post Rehabilitation/Construction", "178,584,883", "43.6"], ["**3**", "73", "Roads, Streets and Highways", "123,891,000", "58.4"], ["**4**", "80", "Construction/Rehabilitation of Inland Water Transport Infrastructure", "95,997,248", "69.9"], ["**5**", "05", "Water and Rail Transport Programmes Coordinated and Monitored.", "63,295,890", "77.5"], ["**6**", "81", "Construction/Rehabilitation of Railway Infrastructure", "60,591,014", "84.7"], ["**7**", "75", "Purchase of Motor Vehicles and Other Transport Equipment", "46,763,817", "90.3"], ["**8**", "02", "Road Safety Programmes Coordinated and Monitored", "24,651,296", "93.2"], ["**9**", "72", "Government Buildings and Administrative Infrastructure", "23,760,000", "96"], ["**10**", "01", "Policies, laws, guidelines, plans and strategies", "23,332,601", "98.8"], ["", "", "**Total**", "**827,715,145**", "**98.8**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}], "page": 5, "document_name": "MWTS 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 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}], "page": 5, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**1.1**", "**Revenue Performance**", ""], ["", "**Performance of Non-Tax Revenue (NTR)**  I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2021/2022 and noted that the entity budgeted to collect NTR of UGX.215.63Bn during the year under review. Out of this, only UGX.209.00Bn was collected, representing a performance of 97% of the target. was however, noted that the NTR target was set by MoFPED without the participation of the Accounting Officer. I could not therefore confirm whether this target was realistic. It", "I advise the Accounting Officer to ensure that the promised action is followed up and implemented."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}], "page": 5, "document_name": "MWTS Report of Auditor General 2022", "columns": ["No", "Observations", "Recommendations"], "type": "table"}}, {"content": [["The Accounting Officer explained that during the BFP preparation for FY 2023-24 the Ministry has engaged MoFPED to ensure that realistic NTR projections are made.", null], ["**Performance of GoU receipts**", ""], ["According to the revised approved budget, the entity was supposed to receive UGX.836.61Bn, out of which UGX.767.1Bn was warranted, resulting into a shortfall of UGX.69.51Bn. The shortfall represents 8.31% of the approved budget. funds that were not warranted were meant to facilitate the implementation of various outputs, which were either partially implemented or not implemented at all. The under funding for the affected outputs are included in **Appendix I.** Accounting Officer explained that the Ministry is in constant engagement with MOFPED to ensure full and timely release of the Ministry\u2019s budget. The The", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}], "page": 6, "document_name": "MWTS Report of Auditor General 2022", "columns": ["column_0", "column_9"], "type": "table"}}, {"content": [["The Accounting Officer explained that during the BFP preparation for FY 2023-24 the Ministry has engaged MoFPED to ensure that realistic NTR projections are made.", null], ["**Performance of GoU receipts**", ""], ["According to the revised approved budget, the entity was supposed to receive UGX.836.61Bn, out of which UGX.767.1Bn was warranted, resulting into a shortfall of UGX.69.51Bn. The shortfall represents 8.31% of the approved budget. funds that were not warranted were meant to facilitate the implementation of various outputs, which were either partially implemented or not implemented at all. The under funding for the affected outputs are included in **Appendix I.** Accounting Officer explained that the Ministry is in constant engagement with MOFPED to ensure full and timely release of the Ministry\u2019s budget. The The", ""], [null, ""], [null, "I advise the Accounting"], [null, "Officer to continue"], [null, "liaising with MoFPED to"], [null, "ensure that that the"], [null, "approved budget is"], [null, "fully warranted."], [null, ""], ["advised the Accounting Officer to always ensure that activities and outputs are implemented as planned. I **Implementation of outputs and activities**  I assessed the implementation of a sample of twenty (22) outputs that had been fully quantified with a total of one hundred and ten (110) activities worth UGX.693Bn and noted that; \uf0b7 Five (5) outputs with eight (8) activities and expenditure worth UGX.294.6Bn were fully implemented.  \uf0b7 Fifteen (15) outputs with ninety seven (97) activities worth UGX.390.4Bn were partially implemented. Out of the ninety seven (97) activities, the entity fully implemented thirty one (31) activities; forty (40) activities were partially implemented, while twenty six (26) activities remained unimplemented.  \uf0b7 Two (2) outputs with five (5) activities worth UGX.8.1Bn were not implemented at all. the details of implementation of planned outputs, refer to the **Appendix II.** **2: Level of implementation of outputs** **Summary of Performance by Output** Activity details-Analysis** **Catego ry of output** **No of ou tp ut s** **% Propo rtion to total expen diture** **Tota l no of activ ities** **No of Fully imple mente d activiti es** **No.** Of partiall y implem ented activiti es** **of** **that** **No activitie** **s**  **were** not impleme nted** **Extent of impleme** **ntation** of activities per category of output** 5 42.5 8 8 0 0 100 15 50 56.3 97 31 40 26 50 **Exp end itur e UG X Bn** 294. 6 390. 4 **% Of i m** **e m e** **at io n** **Fully**  33 **imple**  **mente**  **d**  **output**  **s 1**  **Partiall**  **y**  **Imple**  **mente**  **d**  **output** s 2** **1.2** For  **Table** pl** **nt**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}], "page": 6, "document_name": "MWTS Report of Auditor General 2022", "columns": ["column_0", "column_9"], "type": "table"}}, {"content": [["2 17 8.1 1.17 5 0 0 5 0 **22 1 693 100 110 39 40 31** **0** 0** **Output s Not Imple mente** **d 3** Total** funding affected the implementation of panned activities. Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. Accounting Officer explained that non implementation of planned activities was affected by underfunding. Under The", null], ["**1.3** Mischarges**", ""], ["Regulation 16 (1) of the Public Finance and Management Regulations, 2016, requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to the vote. 10.3.1 (step 4-approval of payments) states that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transactions. An Accounting Officer shall be held personally liable for any wrong charge accounts used for expenditure incurred by his/her vote From a sample of transactions reviewed, I noted that funds to the tune of UGX.2,097,464,868 were irregularly mischarged from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. Details of cases where this was observed are in **Appendix III.** of funds is not only contrary to the Public Finance and Management Act, but it negatively affects the delivery of services and negates the purpose of budgeting. Accounting Officer explained that during the financial year, the Ministry budgeted to support regional workshops for the maintenance and repair of earth moving equipment which fall under force account, interconnectivity and DRRU units. These funds were transferred to the regional workshops to cater for outstanding bills for the Japanese Equipment to avert a crisis at the local Government, District and Municipal council. Paragraph Mischarge The", "I advised the"], [null, "Accounting Officer to"], [null, "ensure that charging of"], [null, "expenditure is based"], [null, "on the expenditure"], [null, "classification and"], [null, "coding as defined by"], [null, "the chart of Accounts"], [null, "and not reasons for the"], [null, "expenditure."], [null, "Furthermore, the"], [null, "Accounting Officer is"], [null, "advised to advocate for"], [null, "increasing in the"], [null, "budget to support the"], [null, "regional workshops."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}], "page": 7, "document_name": "MWTS Report of Auditor General 2022", "columns": ["The Accounting Officer explained that during the BFP preparation for FY 2023-24 the Ministry has engaged MoFPED to ensure that realistic NTR projections are made.", "None"], "type": "table"}}, {"content": "1.4", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}], "page": 7, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Delivery of services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}], "page": 7, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "I under took procedures to establish if activities were undertaken in timely manner, were of expected quality and quantity, and if citizens were getting the expected services. The following observations were noted; \na) Maintenance of district and zonal road equipment  \nI carried out inspection of the regional mechanical workshops and established that 23 Districts\u2019 road equipment, especially Motor graders remained in the Workshops\u2019 \n3 Outputs not implemented-All the activities within the output not implemented at all \nyards for more than a year without repair with some having been grounded since 2016. \nThis has affected the maintenance of roads in the affected districts. \nThe Accounting Officer explained that the Regional Workshops received only UGX.10,492,000,000 as operational funding against an actual requirement of UGX.45,000,000,000 thereby not able to carry out all the necessary repairs. \nI advised the Accounting Officer to lobby the responsible authorities and have the road equipment maintenance budget improved.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}, [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}], [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}], [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}], [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}], [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}], [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}]], "page": 7, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "b) Grounded Aircrafts at the East African civil Aviation Academy  \nThe inspection of the East African civil Aviation Academy (Soroti Flying School) indicated that all its nine (9) training aircrafts were grounded due to the expiry of their insurance or being faulty. I further noted that three aircrafts involved in accidents during the year under review had not been repaired due to the delayed compensation by the insurance service provider.  \nThe training of pilots had been suspended resulting into un-necessary costs of keeping students on the campus without training and extension of the time within which students would complete their courses. In addition salaries for the Instructors and staff are being paid without activities, which is wasteful.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}], "page": 8, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the financial challenges have derailed the Academy from executing its mandate. It was further explained that the Academy procured an insurance service provider (Sanlam), however after accepting the offer, the Academy received a late communication from Sanlam declining to offer the service. The issue has however been escalated to the Attorney General for further guidance on the next action against Sanlam Insurance. In addition, 5X-UAN 310 aircraft was manufactured in 1978 whose production line had been stopped, hence the Academy had to make special arrangements for the production of the parts required. It should also be noted that the aircraft was undergoing major structural repairs which required lots of parts. \nI advised the Accounting Officer to engage relevant authorities to ensure that the insurance cover is renewed and urgently follow up with the insurance provider for compensation of the aircrafts involved in accidents. Management of Ministry of Works should work out a strategy for enhancing the revenues of the Academy. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}, [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}], [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}]], "page": 8, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Management of Public Land", "metadata": {"headings": [{"headings_0": {"content": "Management of Public Land", "page": 8, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], "page": 8, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "Section 45 of the Public Finance and Management Act (PFMA), 2015 (as amended) requires the Accounting Officers to be responsible for the management of the land under their custody. Public land management is the process by which public land resources are put to proper utilization. Paragraph 16.13.11 of the Treasury Instruction, 2017 requires that for a government entity to 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 \nbe 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 Register, Court case files and correspondences, Land titles and lease files were reviewed. In addition, I interacted with entity management and discussed issues affecting public land management. Furthermore, I physically inspected some of the pieces of land owned by the entities. \nFrom the procedures undertaken, I noted the following:-", "metadata": {"headings": [{"headings_0": {"content": "Management of Public Land", "page": 8, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, [{"headings_0": {"content": "Management of Public Land", "page": 8, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], [{"headings_0": {"content": "Management of Public Land", "page": 8, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], [{"headings_0": {"content": "Management of Public Land", "page": 8, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], [{"headings_0": {"content": "Management of Public Land", "page": 8, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], [{"headings_0": {"content": "Management of Public Land", "page": 8, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}]], "page": 8, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**2.1**", "**Recording of land in IFMS and presentation in the** **financial statements**  Paragraph 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 A review of the land register and land transactions during the period under review revealed that the land acquired under the SGR project, measuring approximately 1,305.886 acres costing UGX.99,343,193,128 were not recorded in the GFMIS fixed asset module thus affecting the accuracy of the non-produced assets in the financial statements. to record all land in the land register could lead to misstatement of the non-produced asset in the statement of financial position and in the summary statement of stores and other assets (physical assets). he Accounting Officer explained that with the upgrading of the IFMS - assets module has been operationalized and the SGR land which had been acquired over the years will be uploaded on the IFMS as we have done for the Ministry. T Failure", "advised the Accounting Officer to ensure that all entity land is updated in the GFMIS asset module and appropriately presented and disclosed in the financial statements. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of Public Land", "page": 8, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], "page": 9, "document_name": "MWTS Report of Auditor General 2022", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "Other Matter", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 10, "level": 1}}, {"headings_1": {"content": "Management of Public Land", "page": 8, "level": 1}}], "page": 10, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "I consider it necessary to communicate the following matters other than those presented or disclosed in the Financial Statements;", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 10, "level": 1}}, {"headings_1": {"content": "Management of Public Land", "page": 8, "level": 1}}], "page": 10, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "metadata": {"headings": [{"headings_0": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 10, "level": 1}}], "page": 10, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "The PSST/National Authorising Officer of the European Development Fund (EDF)- Ministry of Finance, Planning and Economic Development (PSST/NAO) signed a contract with an International firm for civil works for the rehabilitation of the Tororo- Gulu Railway at a contract price of EUR.39,337,756 (excluding VAT/other taxes). This included EU component of EUR.17,526,000 and GoU of EUR.21,811,756. \nArticle 46.8-a of the contract (pre-financing) required that repayment of pre- financing shall take the form of deductions based on monthly claims. The flat rate pre-financing (maximum of 10%) shall be repaid by means of deductions from instalment and, if necessary, the balance due to the contractor. This repayment shall begin with the first instalment and be completed; at the very latest by the time 80% of the amount of the Contract has been paid. \nI noted that the contractor terminated the contract on 12 th July, 2022 due to failure by the Government of Uganda to honour payments. A review of payment certificates and Supervising Consultant reports established that, although 30% advance payment was made to the contractor amounting to EUR.11,801,326.80, by the time of termination of the contract, only EUR.2,946,487.12 had been recovered with the balance EUR.8,854,839.68 not yet recovered. \nAn inspection carried out during the audit of Uganda Railways Corporation, which was the contract manager, indicated that by the time of termination of the contract, the old railway line had been dismantled by the contractor in several areas. This exposed the dismantled but re-usable materials to theft. \nThere is a risk of loss of public funds of EUR.8,218,950.59 since the outstanding un- paid certificates amounted to only EUR.635,889.09. In addition, some or all the dismantled but re-usable materials may ultimately not be traceable. \nThe Accounting Officer explained that the outstanding advance payment is still secured by advance and pre-financing security bonds provided by the contractor at commencement which are in the custody of the Ministry of Finance, Planning and Economic Development which are valid up to the intended completion date of 9 th February, 2023 as per the requirements of the contract. \nI advised the Accounting Officer to liaise with the various stakeholders with a view of coming up with interventions to ensure that the rehabilitation of the Tororo-Gulu Railway is completed.", "metadata": {"headings": [{"headings_0": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 10, "level": 1}}, [{"headings_0": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 10, "level": 1}}], [{"headings_0": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 10, "level": 1}}], [{"headings_0": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 10, "level": 1}}], [{"headings_0": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 10, "level": 1}}], [{"headings_0": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 10, "level": 1}}], [{"headings_0": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 10, "level": 1}}]], "page": 10, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 10, "level": 1}}, {"headings_1": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}], "page": 10, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "The Accounting Officer of Ministry of Works and Transport is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 10, "level": 1}}, {"headings_1": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}, [{"headings_0": {"content": "Other Information", "page": 10, "level": 1}}, {"headings_1": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}]], "page": 10, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}], "page": 11, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of MoWT. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of Public Finance and Management Act, 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\\`s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Ministry\\`s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}]], "page": 11, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}], "page": 11, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"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\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 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\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}]], "page": 11, "document_name": "MWTS 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.\n- Obtain an understanding of internal controls 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 internal controls in the Ministry.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.\n- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Ministry\u2019s ability to continue as a going concern. If I conclude that a material uncertainty exists, I", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}], "page": 11, "document_name": "MWTS Report of Auditor General 2022", "type": "list"}}, {"content": "am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause the Ministry to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}], "page": 12, "document_name": "MWTS 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\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}], "page": 12, "document_name": "MWTS Report of Auditor General 2022", "type": "list"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. \nOther Reporting Responsibilities  \nIn accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}]], "page": 12, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}], "page": 12, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Ministry with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows:- \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}]], "page": 12, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Management of Information Technology (IT) Investments in Government", "metadata": {"headings": [{"headings_0": {"content": "Management of Information Technology (IT) Investments in Government", "page": 12, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}], "page": 12, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "The Government of Uganda (GOU) is making large investments in Information Technology (IT) systems because of the tremendous benefits that IT can bring to its operations and services. One of the key programmes of NDPIII 2020/21-2024/25 is Digital Transformation, in which Government of Uganda aims to increase Information, Communication Technology (ICT) penetration and use of digital services for enhancing social and economic development. \nAs a result of national prioritisation of IT, the Auditor General undertook a thematic audit covering three financial years\u2019 expenditure (2019/20 to 2021/22) to scrutinise the management of IT Investments across Government. The overall objective was to assess whether the IT investments in Government are strategically aligned, managed appropriately and focused on achieving the NDP III objective. The procedures undertaken covered: planning and budgeting; procurement, utilization, maintenance and disposal of IT systems; governance, and financial reporting. \nFor the current year 2021/2022, the entity budgeted for UGX.5,572,875,000 for acquisition and implementation of IT systems and equipment and received UGX.4,793,109,187. \nA review of IT activities implemented revealed the following:", "metadata": {"headings": [{"headings_0": {"content": "Management of Information Technology (IT) Investments in Government", "page": 12, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}, [{"headings_0": {"content": "Management of Information Technology (IT) Investments in Government", "page": 12, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Management of Information Technology (IT) Investments in Government", "page": 12, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Management of Information Technology (IT) Investments in Government", "page": 12, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}]], "page": 12, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Observation**", "**Recommendation**"], ["**4.1**", "**Procurement/Development and Use of Software/Licenses (IT Systems) and Equipment** The IT Systems Development Lifecycle (SDLC) requires a systematic approach which includes; initiation, planning and execution. In addition, I made my assessment basing on PS/ST and NITA-U guidance on IT developments which aim to promote rationalisation and avoid further development of isolated IT systems in MDAs and LGs. During the audit of the Ministry, I observed that a total of two (2) IT systems/equipment with a total cost of UGX.200,780,000 were implemented without business cases and approval by NITA-U. The **table** below refers. **Table 3: IT systems procured without business cases** **Purpose of** the System** **Cost of the System (UGX.)** **User Department** 4,900,000 All departments **Name of IT System** Undefined PTV Visum Modeler Biometric software system upgrade Transport planning software **Total** **Date of purchas e** 6/6/202 2 19/11/2 021 195,880,000 Directorate of Transport services **200,780,000** may lead to duplication of acquisition, procurement of non-compatible solutions and equipment; and general deviation from Government\u2019s efforts to rationalize resources for better service delivery. be approved by NITA-U before they are initiated by the Ministry. Accounting Officer promised that in future all ICT procurements will Non-compliance The", "I advised the Accounting Officer to request NITA-U to review the systems."], ["**4.2**", "**IT Governance**  IT 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 IT implementation.  ii. The entity has nine (9) positions of IT staff on the establishment, out of which, four (4) (44%) were filled and have the required qualifications. **The table below refers.**", "advised the Accounting Officer to institute governance policies and structures and to fill vacant positions to effectively manage IT investments. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of Information Technology (IT) Investments in Government", "page": 12, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}], "page": 13, "document_name": "MWTS Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": "iii. There was no approved IT risk management framework/policy at the entity, and risk register.  \niv. There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014.", "metadata": {"headings": [{"headings_0": {"content": "Management of Information Technology (IT) Investments in Government", "page": 12, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}], "page": 14, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table 4: IT staffing levels", "metadata": {"headings": [{"headings_0": {"content": "Table 4: IT staffing levels", "page": 14, "level": 3}}, {"headings_1": {"content": "Management of Information Technology (IT) Investments in Government", "page": 12, "level": 1}}], "page": 14, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "Position Per Establishment No. of No. of Vacant Approved Positions Positions Positions Filled", "metadata": {"headings": [{"headings_0": {"content": "Position Per Establishment No. of No. of Vacant Approved Positions Positions Positions Filled", "page": 14, "level": 5}}, {"headings_1": {"content": "Table 4: IT staffing levels", "page": 14, "level": 3}}], "page": 14, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "Principal Information 1 0 1 Technologist  \nSenior Information scientist 1 0 1 Senior Information Technologist 2 2 0 Librarian 1 0 1 Web Master 1 1 0 Information Technologist 2 1 1 Systems administrator 1 0 1", "metadata": {"headings": [{"headings_0": {"content": "Position Per Establishment No. of No. of Vacant Approved Positions Positions Positions Filled", "page": 14, "level": 5}}, {"headings_1": {"content": "Table 4: IT staffing levels", "page": 14, "level": 3}}], "page": 14, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Total 9 4 5", "metadata": {"headings": [{"headings_0": {"content": "Total 9 4 5", "page": 14, "level": 5}}, {"headings_1": {"content": "Position Per Establishment No. of No. of Vacant Approved Positions Positions Positions Filled", "page": 14, "level": 5}}], "page": 14, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "Absence of IT governance structures and understaffing hampers formulation of appropriate IT policies, strategies and real time upgrade of IT interventions. In addition, it may lead to misalignment of IT investments with the overall entity strategic objectives. \nThe Accounting Officer explained that the Ministry will ensure that a structure is set up to steer and oversee IT implementation in consultation with other stakeholders. It was further explained that the Ministry is in the process of initiating engagements with NITA-U to provide support to enable it undertake recovery of any data to aid business continuity. \n5.0", "metadata": {"headings": [{"headings_0": {"content": "Total 9 4 5", "page": 14, "level": 5}}, {"headings_1": {"content": "Position Per Establishment No. of No. of Vacant Approved Positions Positions Positions Filled", "page": 14, "level": 5}}, [{"headings_0": {"content": "Total 9 4 5", "page": 14, "level": 5}}, {"headings_1": {"content": "Position Per Establishment No. of No. of Vacant Approved Positions Positions Positions Filled", "page": 14, "level": 5}}], [{"headings_0": {"content": "Total 9 4 5", "page": 14, "level": 5}}, {"headings_1": {"content": "Position Per Establishment No. of No. of Vacant Approved Positions Positions Positions Filled", "page": 14, "level": 5}}]], "page": 14, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Implementation of the PDM by Ministry of Works and Transport", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}, {"headings_1": {"content": "Total 9 4 5", "page": 14, "level": 5}}], "page": 14, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "The Parish Development Model (PDM) is a strategy by the Government of Uganda aimed at organizing and delivering the public and private sectors out of poverty through the creation of employment opportunities at the lowest economic planning unit, the Parish. The Parish Development Model (PDM) is the last mile strategy for service delivery by Government of Uganda to improve the incomes and welfare of all Ugandans at the household level. \nThe Parish Development Model is expected to cover all the 10,594 parishes in Uganda and is premised on seven major pillars: The primary pillar is \u201cAgriculture value chain development (Production, Storage, Processing and Marketing). The achievement of this pillar is supported by six other pillars namely; infrastructure and economic services, financial inclusion, social services, community mobilization, mind- set change Parish-based management information system, and governance and administration. \nPillar Two (2) \u2013 Infrastructure and Economic Services supports the provision of reliable transport and economic services for production and marketing. \nThe roles of the Ministry of Works and Transport are to;  \ni.  \nChair the Pillar Working Group  \nii.  \nConstruct and maintain community access roads  \niii.  \nImprove check points/bridges on community roads  \niv.  \nUpgrade community local markets by developing marketing strategy \nv.  \nExtend safe water facilities for domestic use and production  \nvi.  \nExtend of power facilities to communities and ensure availability of power in each Parish  \nvii.  \nCreate free internet zones in communities  \nviii. Improve physical development planning to facilitate planned, waste management and renewable energy \nI reviewed the implementation of the PDM activities and noted the following;- \n5.1", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}, {"headings_1": {"content": "Total 9 4 5", "page": 14, "level": 5}}, [{"headings_0": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}, {"headings_1": {"content": "Total 9 4 5", "page": 14, "level": 5}}], [{"headings_0": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}, {"headings_1": {"content": "Total 9 4 5", "page": 14, "level": 5}}], [{"headings_0": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}, {"headings_1": {"content": "Total 9 4 5", "page": 14, "level": 5}}], [{"headings_0": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}, {"headings_1": {"content": "Total 9 4 5", "page": 14, "level": 5}}], [{"headings_0": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}, {"headings_1": {"content": "Total 9 4 5", "page": 14, "level": 5}}], [{"headings_0": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}, {"headings_1": {"content": "Total 9 4 5", "page": 14, "level": 5}}]], "page": 14, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Implementation of the expected deliverables before full roll out of the PDM", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}, {"headings_1": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}], "page": 15, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "According to the approved PDM Policy Framework, 2022, the Ministry of Works and Transport was supposed to undertake a number of activities before the full roll out of the PDM to ensure that the Pillar objectives are achieved. I undertook verification of the extent to which these activities had been implemented and noted that out of six (6) activities, only one (1) had been implemented at the time of audit as per the details below;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}, {"headings_1": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}], "page": 15, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**1**", "Construction and maintenance of Community Access roads", "Identification or existence of a database of all the roads to be worked on facilitate implementation of the PDM to", "No"], ["**2**", "Improve choke points and bridges on community roads", "Identification or existence of a database of all the choke points to be worked on facilitate implementation of the PDM to", "No"], ["**3**", "Upgrade community local markets by developing a marketing strategy", "An approved marketing strategy", "No"], ["**4**", "Creation of free internet zones", "Free internet zones identified and created", "No"], ["**5**", "Functional Pillar working group", "1 pillar working group", "Yes"], ["**6**", "Pillar manual", "1 pillar manual", "No"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}, {"headings_1": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}], "page": 15, "document_name": "MWTS Report of Auditor General 2022", "columns": ["S/N", "Pillar activity", "What should be in place before full roll out", "Implemented (Yes/No)"], "type": "table"}}, {"content": "Due to the failure to fully implement the above activities before full roll out there is a risk that implementation of the pillar activities will face challenges which may impair the achievement of the pillar objectives. \nManagement explained that the non-implementation is attributed to the absence of a budget provision to implement the activities as per the framework. \nI advised the Accounting Officer to liaise with the relevant stakeholders to obtain the necessary resources to implement the activities as per the PDM policy framework. \n6.0  \nDelayed Completion of the consultancy for the unit cost study for road", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}, {"headings_1": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}, [{"headings_0": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}, {"headings_1": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}], [{"headings_0": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}, {"headings_1": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}], [{"headings_0": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}, {"headings_1": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}]], "page": 15, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "construction and maintenance in Uganda", "metadata": {"headings": [{"headings_0": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}, {"headings_1": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}], "page": 16, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "On 30 th July 2019, the Ministry entered into a contract for a unit cost study for road construction and maintenance in Uganda at a contract price of UGX.2,102,966,500. The contract was to be executed in nine (9) months from the date of contract signing, implying that the contract completion date was supposed to be 30 th April, 2020. \nA review of the performance of the contract revealed the following:- \ni. Although the cumulative payments to the consultant totalled to UGX.1,472,076,550 (70% of the contract price) by end of September 2022, almost 2 & \u00bd years later, most aspects of the contract such as testing the cost management system, 2 nd stakeholders\u2019 workshop, final report, cost estimation and monitoring systems and implementation strategy had not been delivered. \nii.  \nAlthough, section 7.6 of Terms of Reference(TORs) for the study required six (6) staff from MoWT, UNRA, KCCA and Uganda Road Fund to be attached to the Consultant as counterpart staff for training and knowledge transfer, there was no evidence that it was done. \niii.  \nThe most recent report submitted by the Consultant was the draft final report in December 2020. This report was not approved by the Ministry as it reportedly lacked cost drivers for road maintenance. \nThere is a risk of loss of UGX.1,472,076,550 so far paid to the Consultant if no acceptable report is eventually delivered. In addition, there was no evidence that the Ministry was employing the penalty provisions in the contract. \nThe Accounting Officer explained that the Consultancy has been delayed because of a number of issues, including the Covid-19 pandemic outbreak and the insufficient data that has been gathered from key stakeholders both internally and outside the benchmarking countries. It is important to highlight that access to offices and documents was necessary for the majority of the Consultancy's primary activities. \nI advised the Accounting Officer to follow up with the Consultant to ensure that the report is delivered expeditiously to enhance decision making. \nJohn F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}, {"headings_1": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}, [{"headings_0": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}, {"headings_1": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}], [{"headings_0": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}, {"headings_1": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}], [{"headings_0": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}, {"headings_1": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}], [{"headings_0": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}, {"headings_1": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}], [{"headings_0": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}, {"headings_1": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}], [{"headings_0": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}, {"headings_1": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}], [{"headings_0": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}, {"headings_1": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}], [{"headings_0": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}, {"headings_1": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}]], "page": 16, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}, {"headings_1": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}], "page": 16, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "Kampala  \n23 rd December, 2022", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}, {"headings_1": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}], "page": 16, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "APPENDICES: Appendix I: Outputs affected by budget cuts", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES: Appendix I: Outputs affected by budget cuts", "page": 17, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}], "page": 17, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": [["1", "040101", "Policies, laws, guidelines, plans and strategies developed", "2,032,850,000"], ["2", "040102", "Road Safety Programmes Coordinated and Monitored", "1,067,356,240"], ["3", "040104", "Air Transport Programmes coordinated and Monitored", "260,400,000"], ["4", "040105", "Water and Rail Transport Programmes Coordinated and Monitored.", "48,700,000"], ["5", "040106", "Ships and Ports programs coordinated and monitored", "42,000,000"], ["6", "040107", "Safety of navigation programs coordinated and monitored", "15,725,708"], ["7", "040108", "Monitored Technical Compliance Inspections Coordinated and", "348,250,000"], ["8", "040109", "Public Service Vehicles Licensed", "434,951,000"], ["9", "040110", "Rail Transport Programmes Co-ordinated and Monitored", "1,750,000"], ["10", "040201", "Policies, laws, guidelines, plans and strategies", "373,860,000"], ["11", "040202", "Monitoring and Capacity Building", "1,109,529,736"], ["12", "040251", "Maintenance of Aircrafts and Buildings (EACAA)", "4,091,957,932"], ["13", "040252", "Rehabilitation of Upcountry Aerodromes (CAA)", "1,157,576,577"], ["14", "040253", "Institutional Support to URC", "1,694,783,174"], ["15", "040271", "Acquisition of Land by Government", "11,339,298,959"], ["16", "040281", "Construction/Rehabilitation of Railway Infrastructure", "29,892,476,459"], ["17", "040301", "Policies, laws, guidelines, plans and strategies", "404,485,000"], ["18", "040302", "Management of Public Buildings", "1,500,000"], ["19", "040303", "Monitoring Compliance of Construction Standards and undertaking Research", "280,703,600"], ["20", "040304", "Monitoring and Capacity Building Support", "5,230,804,039"], ["21", "040306", "Construction related accidents investigated", "4,400,000"], ["22", "040351", "Registration of Engineers", "418,408,714"], ["23", "040352", "Support to MELTC", "1,726,237,161"], ["24", "040354", "Support to the National Building Review Board", "1,168,867,630"], ["25", "040402", "Monitoring and capacity building support for district road works", "619,656,158"], ["26", "040473", "Roads, Streets and Highways", "488,485,029"], ["27", "040476", "Purchase of Office and ICT Equipment, including Software", "200,000,000"], ["28", "040501", "Policies, laws, guidelines, plans and strategies.", "322,684,000"], ["29", "040502", "Maintenance Services for Central and District Road Equipment.", "199,750,000"], ["30", "040503", "Mech Tech Advise rendered & Govt vehicle inventory maintained.", "29,774,660"], ["31", "040505", "Operation and Maintenance of MV Kalangala Ship and other delegated ferries", "410,000,000"], ["32", "040506", "Maintenance of the Government Protocol Fleet", "150,000,000"], ["33", "040507", "Monitoring and Inspection of Plant and Equipment", "31,500,000"], ["34", "040551", "Transfers to Regional Mechanical Workshops", "1,516,810,715"], ["35", "044901", "Policy, Laws, guidelines, plans and strategies", "213,580,000"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES: Appendix I: Outputs affected by budget cuts", "page": 17, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}], "page": 17, "document_name": "MWTS Report of Auditor General 2022", "columns": ["No", "Output", "Details", "Un warranted Amounts (UGX)"], "type": "table"}}, {"content": [["36", "044902", "Ministry Support Services and Communication strategy implemented.", "396,627,800"], ["37", "044904", "Transport Data Collection Analysis and Storage", "323,950,000"], ["38", "044905", "Strengthening Sector Coordination, Planning & ICT", "629,100,000"], ["39", "044906", "Monitoring and Capacity Building Support", "186,027,054"], ["40", "044919", "Human Resource Management Services", "162,999,314"], ["41", "044920", "Records Management Services", "86,880,000"], ["42", "044976", "Purchase of Office and ICT Equipment, including Software", "378,978,184"], ["42", "**Total**", "", "**69,493,674,843**"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES: Appendix I: Outputs affected by budget cuts", "page": 17, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}], "page": 18, "document_name": "MWTS Report of Auditor General 2022", "columns": ["No", "Output", "Details", "Un warranted Amounts (UGX)"], "type": "table"}}, {"content": "Appendix II: Extent of Implementation of Outputs and Activities", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of Implementation of Outputs and Activities", "page": 19, "level": 1}}, {"headings_1": {"content": "APPENDICES: Appendix I: Outputs affected by budget cuts", "page": 17, "level": 1}}], "page": 19, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": [["**Fully Implemented Out-puts**", null, null, null, null, "**Partially Implemented Out-puts**", null, null, null, null, null, null, "**Out-puts not Implemented at all**", null, null, null, null], ["**Project**", "**Output**", "**Total output expenditure (UGX '000')**", "**Total No activ ities**", "**Number of fully implement ed activities**", "**Project**", "**Out-put**", "**Total Out- put expenditur e (UGX '000')**", "**Total No activi ties**", "**Number of fully implement ed activities**", "**No of partially implement ed activities**", "**No of activities that were not implemente d**", "**Project**", "**Out-put**", "**Total Out- put expenditur e (UGX '000')**", "**Total No activ ities**", "**Activiti es not Implem ented**"], ["**Maritime**", "52 Contributions to National, Regional and International Organizations", "29,549", "1", "1", "**07 Transport Regulation and Safety**", "01 Policies, laws, guidelines, plans and strategies developed", "2,045,429", "9", "3", "2", "4", "**1284 Development of new Kampala Port in Bukasa**", "80 Construction/Rehabil itation of Inland Water Transport Infrastructure", "7,461,544", "1", "1"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of Implementation of Outputs and Activities", "page": 19, "level": 1}}, {"headings_1": {"content": "APPENDICES: Appendix I: Outputs affected by budget cuts", "page": 17, "level": 1}}], "page": 19, "document_name": "MWTS Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16"], "type": "table"}}, {"content": [["**Fully Implemented Out-puts**", null, null, null, null, "**Partially Implemented Out-puts**", null, null, null, null, null, null, "**Out-puts not Implemented at all**", null, null, null, null], ["**Project**", "**Output**", "**Total output expenditure (UGX '000')**", "**Total No activ ities**", "**Number of fully implement ed activities**", "**Project**", "**Out-put**", "**Total Out- put expenditur e (UGX '000')**", "**Total No activi ties**", "**Number of fully implement ed activities**", "**No of partially implement ed activities**", "**No of activities that were not implemente d**", "**Project**", "**Out-put**", "**Total Out- put expenditur e (UGX '000')**", "**Total No activ ities**", "**Activiti es not Implem ented**"], ["**Maritime**", "52 Contributions to National, Regional and International Organizations", "29,549", "1", "1", "**07 Transport Regulation and Safety**", "01 Policies, laws, guidelines, plans and strategies developed", "2,045,429", "9", "3", "2", "4", "**1284 Development of new Kampala Port in Bukasa**", "80 Construction/Rehabil itation of Inland Water Transport Infrastructure", "7,461,544", "1", "1"], ["**Transport Infrastructure and Services**", "52 Rehabilitation of Upcountry Aerodromes (CAA)", "1,131,423", "2", "2", "**1096 Support to Computerized Driving Permits**", "76 Purchase of Office and ICT Equipment, including Software", "5,236,000", "2", "0", "2", "0", "**1703 Rehabilitation of District Roads Project**", "76 Purchase of Office and ICT Equipment, including Software", "614,999", "4", "4"], ["**1284 Development of new Kampala Port in Bukasa**", "83 Border Post Reahabilitation/Con struction", "8,476,928", "1", "1", "**16 Maritime**", "01 Policies, laws, guidelines, plans and strategies developed", "413,730", "1", "0", "1", "0", "", "**Totals**", "**8,076,543**", "**5**", "**5**"], ["**1489 Development of Kabale Airport**", "83 Border Post Reahabilitation/Con struction", "124,792,709", "2", "2", "**1097 New Standard Gauge Railway Line**", "76 Purchase of Office and ICT Equipment, including Software", "259,230", "1", "0", "1", "0", "", "", "", "", ""], ["**1563 URC Capacity Building Project**", "81 Construction/Rehabi litation of Railway Infrastructure", "160,171,907", "2", "2", "**1373 Entebbe Airport Rehabilitation Phase 1**", "52 Rehabilitation of Upcountry Aerodromes (CAA)", "19,138,215", "3", "2", "1", "0", "", "", "", "", ""], ["", "**Totals**", "**294,602,516**", "**8**", "**8**", "**1512 Uganda National Airline Project**", "52 Rehabilitation of Upcountry Aerodromes (CAA)", "117,626,000", "7", "2", "1", "4", "", "", "", "", ""], ["", "", "", "", "", "**1659 Rehabilitation of the Tororo \u2013 Gulu railway line**", "81 Construction/Reha bilitation of Railway Infrastructure", "11,229,844", "3", "1", "2", "0", "", "", "", "", ""], ["", "", "", "", "", "**12 Roads and Bridges**", "52 Support to MELTC", "4,273,763", "7", "5", "2", "0", "", "", "", "", ""], ["", "", "", "", "", "**1558 Rural Bridges Infrastructure Development**", "74 Major Bridges", "21,641,508", "16", "5", "9", "2", "", "", "", "", ""], ["", "", "", "", "", null, "76 Purchase of Office and ICT Equipment, including Software", "230,000", "2", "0", "2", "0", "", "", "", "", ""], ["", "", "", "", "", "**1564 Community Roads Improvement Project**", "73 Roads, Streets and Highways", "43,801,746", "10", "2", "3", "5", "", "", "", "", ""], ["", "", "", "", "", null, "76 Purchase of Office and ICT Equipment, including Software", "500,000", "3", "1", "0", "2", "", "", "", "", ""], ["", "", "", "", "", "**1703 Rehabilitation of District Roads Project**", "73 Roads, Streets and Highways", "107,543,822", "13", "5", "4", "4", "", "", "", "", ""], ["", "", "", "", "", "**1705 Rehabilitation and Upgrading of Urban Roads Project**", "81 Urban roads construction and rehabilitation (Bitumen standard)", "53,428,317", "17", "4", "8", "5", "", "", "", "", ""], ["", "", "", "", "", "**1617 Retooling of Ministry of Works and Transport**", "76 Purchase of Office and ICT Equipment, including Software", "3,021,448", "3", "1", "2", "0", "", "", "", "", ""], ["", "", "", "", "", "", "**Totals**", "**390,389,0 52**", "**97**", "**31**", "**40**", "**26**", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of Implementation of Outputs and Activities", "page": 19, "level": 1}}, {"headings_1": {"content": "APPENDICES: Appendix I: Outputs affected by budget cuts", "page": 17, "level": 1}}], "page": 19, "document_name": "MWTS Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16"], "type": "table"}}, {"content": "16", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of Implementation of Outputs and Activities", "page": 19, "level": 1}}, {"headings_1": {"content": "APPENDICES: Appendix I: Outputs affected by budget cuts", "page": 17, "level": 1}}], "page": 19, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}, {"content": ["List of Acronyms - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", "  1.0 Implementation of the Approved Budget - 1", "  2.0 Management of Public Land - 5", "Other Matter - 7", "  3.0 Un-Recovered Advance Payment-EURO.8,854,839.68 - 7", "Other Information - 7", "Management Responsibilities for the Financial Statements - 8", "Auditor\u2019s Responsibilities for the audit of the Financial Statements - 8", "Other Reporting Responsibilities - 9", "Report on the Audit of Compliance with Legislation - 9", "  4.0 Management of Information Technology (IT) Investments in Government - 9", "  5.0 Implementation of the PDM by Ministry of Works and Transport - 11", "  5.1 Implementation of the expected deliverables before full roll out of the PDM - 12", "6.0 Delayed Completion of the consultancy for the unit cost study for road construction", "and maintenance in Uganda - 13", "Appendix I: Outputs affected by budget cuts - 14", "Appendix II: Extent of Implementation of Outputs and Activities - 16", "Appendix III: Mischarge of expenditure Error! Bookmark not defined."], "page": 2}, {"content": ["1 Fully implemented output -All the activities within the outputs are fully implemented", "2 Partially implemented Output-Activities within the output are either; Fully implemented, partially implemented or not implemented"], "page": 6}]}
\ No newline at end of file
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+{"paragraphs": [{"content": "ON Ge  \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF NAKASEKE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "ASO) WANTED", "metadata": {"headings": [{"headings_0": {"content": "ASO) WANTED", "page": 1, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ASO) WANTED", "page": 1, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "ASO) WANTED", "page": 1, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ASO) WANTED", "page": 1, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 1, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], "page": 2, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Toble of CHEN  \nii \nen \nASE Ol AC IO AY MN EL ERTAEERTEROUNETT iii \nOPINION  \n1 \nssccnsaccngresnee rare 100001111 \nBASIS FOR DRIN ung 1 KEY AUDIT MATTERS .......cccceccccecssessesteessessssesessssensessecsenssscseeesatessassceassssauaeaseessesecesceasecaesesacseenesaaeaseas 1 \n1.0 Implementation of the Approved Budget..........ccccccccccccsscssesssssesessseseseesserseessecesertetessnvenees 1. 2.0 Management of the Government Salary Payroll..........ccccccccececssesscsscssesesecsetesssesesesseeeeees 8 \nErie el Oe ES 10 eee es \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 \nIHNEN  \n10 \nnes ee EEE \n4.0 Implementation of Key Government Grants/Programmes (Focus Areas)... 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) .................... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program. ......16 4.3 Ediecation Devreledfient GA... 20 \n44 Micro: Scale Irrigation..eu  \n22 \neen un \n45 Transitional Road Rehabilitaten rat.  \n23 \nnn nun \nOTHER INFORMATION 27 eu eu \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS .........  \n28 \nnee: AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........uu- 28 \nOTHER EEPORTLING BESPENDTBILITTER  \n29 \nune \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISL\u00c4TION  \n29 \nsuusnisiaunansnsinnennenne \nImplementation of the Parish Development Model ....... ER nennen 29 4.6", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}, [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ASO) WANTED", "page": 1, "level": 4}}]], "page": 2, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "ADPENIICES", "metadata": {"headings": [{"headings_0": {"content": "ADPENIICES", "page": 2, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], "page": 2, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "36 \nan ee ee er rer \nList of Acronyms Acronym Meaning\\_ \\|  \nBOQ Bill of Quantities", "metadata": {"headings": [{"headings_0": {"content": "ADPENIICES", "page": 2, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}, [{"headings_0": {"content": "ADPENIICES", "page": 2, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "ADPENIICES", "page": 2, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}]], "page": 2, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "___| EqualizationGrant_", "metadata": {"headings": [{"headings_0": {"content": "___| EqualizationGrant_", "page": 3, "level": 3}}, {"headings_1": {"content": "ADPENIICES", "page": 2, "level": 2}}], "page": 3, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "SEs rk", "metadata": {"headings": [{"headings_0": {"content": "SEs rk", "page": 3, "level": 3}}, {"headings_1": {"content": "___| EqualizationGrant_", "page": 3, "level": 3}}], "page": 3, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "DTPC \nCouncils District Tourism Promotion Councils", "metadata": {"headings": [{"headings_0": {"content": "SEs rk", "page": 3, "level": 3}}, {"headings_1": {"content": "___| EqualizationGrant_", "page": 3, "level": 3}}, [{"headings_0": {"content": "SEs rk", "page": 3, "level": 3}}, {"headings_1": {"content": "___| EqualizationGrant_", "page": 3, "level": 3}}]], "page": 3, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "|IGoU", "metadata": {"headings": [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}], "page": 3, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Onn Government of Uganda  \nHCMS  \nHuman Capital Management System  \nHigher Local Government  \nICT  \nInformation and Communication Technolog  \n\\|IEEBA International Ethics Standards Board for Accountants  \nIntergovernmental Fiscal Transfers Reform Program  \nInternational Organization of Supreme Audit Institutions  \n\\_\u2014\\_\\| Integrated Personnel and Payroll system  \nnternational Standards of Supreme Audit Institutions  \nLGFAM  \nocal Government Financial and Accounting Manual, 2007  \nLGFAR  \n[ie ocal Government Financial and Accounting Manual, 2007  \ni ower Local Governments  \nLR Local Revenue  \nMinistry of Agriculture, Animal Industry and Fisheries  \n02 Ministries, Departments and Agencies  \nMinistry of Education  \nMinistry of Finance, Planning and Economic Development  \nMoLG  \nMinistry of Local Government  \nMinistry of Works and Transport  \n0 National Audit Act  \nENIRA National Identification & Registration Authori  \nNon-Tax Revenue  \nOffice of the Auditor General  \nDD Program Budgeting System  \nPayroll Consults Africa  \n\\|IPDPcM Parish Development Model  \n\\|PDMS Payroll Deduction Management System  \n\\|PDU Procurement & Disposal Unit  \nPEMA, Public Finance Management Act  \n\\|PFMR Public Finance Management Regulations  \n\\|PIAP Programme Implementation Action Plan  \nProject Management Committee  \nPublic Procurement & Disposal of Public Assets  \nO\u00f6 Parish Revolving Fund  \nPermanent Secretary / Secretary to Treasu  \nSavings and Credit Cooperative Organization  \n2] Schools Facilities Grants  \n\\|UBA Uganda Banker's Association \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF NAKASEKE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023. \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Nakaseke 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 Nakaseke 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": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}, [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}], [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}], [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}], [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}], [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}], [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}], [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}]], "page": 3, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Fund \\_\\_981,439,854 35,355,350553\\| 731 Outputs/activities under budget 5,993,577,811 41,348,928,364 85.4 performance review (TDG  \nTotal of the expenditure audited", "metadata": {"headings": [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}], "page": 5, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "41,348,928364 (CT \nOut of the total warrants of UGX. 48,394,980,714 in the financial year 2022/2023, UGX.31,449,085,943 (65 %) was spent on wage costs for which I issued a separate", "metadata": {"headings": [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}, [{"headings_0": {"content": "|IGoU", "page": 3, "level": 3}}, {"headings_1": {"content": "SEs rk", "page": 3, "level": 3}}]], "page": 5, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 6, "level": 5}}, {"headings_1": {"content": "|IGoU", "page": 3, "level": 3}}], "page": 6, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "1.1 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, the entity was supposed to collect Local I advised  \nthe revenue to the tune of UGX. 2,027,979,490. By the end of the year UGX. Accounting Officer to 1,828,865,451 had been collected representing 90% performance as shown in follow up the issue of the table 3 below and detailed in Appendix 1.  \ncompensation with UNRA and also Table 3; Performance of local revenue  \nensure that assets Source Approved Actual Variance due for disposal are Collections  \nvalued for the District 1 Tax Revenues 735,728,500 800,381,040 64,652,540 to earn revenue. Non-Tax 1,292,250,990 1,028,484,411 -263,766,579  \nRevenues The Accounting Total 2,027,979,490 1,828,865,451 -199,114,039 Officer should further \\|  \nRevenue  \nexpedite the process of setting up a tax Under collection of Local revenue denied the entity resources for implementation  \ntripunal to handle tax of the following planned activities. Table 4 below refers;  \ndefaulters. \nTable 4;Unimplemented activities  \nActivity Purpose of the Actual un- \nperformance implemented  \n(UGX) activities  \nae \u201c\\| CSB's. Offices \\| Improve \\_\\_  \nMen Retooled efficiency of", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 6, "level": 5}}, {"headings_1": {"content": "|IGoU", "page": 3, "level": 3}}, [{"headings_0": {"content": "No Observation Recommendation", "page": 6, "level": 5}}, {"headings_1": {"content": "|IGoU", "page": 3, "level": 3}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 6, "level": 5}}, {"headings_1": {"content": "|IGoU", "page": 3, "level": 3}}]], "page": 6, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "749,067,892 | 512,870,943", "metadata": {"headings": [{"headings_0": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 5}}], "page": 6, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "office operations  \nTransfer of LR Operationalization 205,000,000 156,177,166 to Nakaseke of health units  \nhospital, 15  \nLLG and URA  \nmade \n10017 Machinery Machinery 192,000,000 119,806,223 acquisition acquisition and  \nand  \nmaintenance  \nmaintenance \nThe Accounting Officer attributed the underperformance to the following; Compensation from UNRA was not received as anticipated  \ne\u00a2 \ne Delayed establishment of tribunal court to help in implementation of property tax collection from Industrial park. The tribunal has since been established \nOutbreak of the Foot and Mouth Disease in the first two quarters of the e  \nyear affected farmers income streams \nRevenue from disposal of assets was not realized because the process e  \nof valuation of the assets was not undertaken. \nObservation \nRecommendation \nTable 5;:Performance of GoU warrants  \nAmount Activities not Purpose and impact of the not /partially unimplemented activity warranted implemented  \n(UGX. Bn)", "metadata": {"headings": [{"headings_0": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 5}}, [{"headings_0": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 5}}], [{"headings_0": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 5}}], [{"headings_0": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 5}}], [{"headings_0": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 5}}], [{"headings_0": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 5}}], [{"headings_0": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 5}}], [{"headings_0": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 5}}], [{"headings_0": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 5}}]], "page": 6, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "Payment aa", "metadata": {"headings": [{"headings_0": {"content": "Payment aa", "page": 7, "level": 3}}, {"headings_1": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}], "page": 7, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Public \nTo settle pension payment for sector pension. pensioners.  \ntransfor Impact; Accumulation of mation pension arrears Public \nPayment \nTo settle Gratuity payment for sector Gratuity pensioners.  \ntransfor Impact; Accumulation of mation Gratuity arrears \nThe unwarranted funds led to accumulation of pension and gratuity arrears \nThe Accounting Officer attributed the underperformance to budget cuts and explained that a schedule of pension and gratuity arrears was submitted to MoPS and MoFPED for consideration. \n1.3 Utilization of Warrants  \nOut of the total warrants of UGX. 48.4Bn availed during the year, UGX. 44.9Bn I \nadvised the was utilized by the entity resulting in un-utilized warrants of UGX.3.5Bn Accounting Officer to representing utilization of 93% as shown in the Appendix 3; \nliaise with the MAAIF over", "metadata": {"headings": [{"headings_0": {"content": "Payment aa", "page": 7, "level": 3}}, {"headings_1": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}, [{"headings_0": {"content": "Payment aa", "page": 7, "level": 3}}, {"headings_1": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}], [{"headings_0": {"content": "Payment aa", "page": 7, "level": 3}}, {"headings_1": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}], [{"headings_0": {"content": "Payment aa", "page": 7, "level": 3}}, {"headings_1": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}], [{"headings_0": {"content": "Payment aa", "page": 7, "level": 3}}, {"headings_1": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}], [{"headings_0": {"content": "Payment aa", "page": 7, "level": 3}}, {"headings_1": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}], [{"headings_0": {"content": "Payment aa", "page": 7, "level": 3}}, {"headings_1": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}], [{"headings_0": {"content": "Payment aa", "page": 7, "level": 3}}, {"headings_1": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}], [{"headings_0": {"content": "Payment aa", "page": 7, "level": 3}}, {"headings_1": {"content": "749,067,892 | 512,870,943", "page": 6, "level": 3}}]], "page": 7, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "delayed", "metadata": {"headings": [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], "page": 7, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "The warrants that were not utilized were meant for the following activities that procurement process were partially or not implemented at all. Table 6 below refers; \nas well as\\_ intensify farmer sensitization Table 6; Activities affected by under-utilization of warrants \non benefits of the Programme Warrant Activities affected Reason for the underutilization of micro scale irrigation s \nnot by the under warrants  \nproject . to SIERUIAGE Utilized utilization  \nco-fundng by the eligible farmers.  \n\\|  \n\\_  \nAgro- Procurement Delayed procurement process  \n\\}  \nIndustrializat \nand installation due to hybrid procurement ion \nof 60 micro scale \nprocess which the district had no irrigation sites \ncontrol over. This was handled Recruitment and by MAAIF  \nremuneration of  \n2 staff \nMAAIF\u2019s delay in providing the Establish 6 pre-qualified list of suppliers. farmer field  \nschools under Some of the eligible farmers UGIFT program \nfailed to co-fund \nCapacity gaps by supplier of irrigation equipment \nDelayed recruitment process of 2 contract staff \nDelayed availability of funds for \nObservation  \nRecommendation equipment was affected  \ne Capacity building of farmers was affected due to failure to establish all the  \nfarmer field schools as planned  \ne Delayed service delivery to the community members due to delayed  \ncompletion of the construction of Kikamulo seed S.S \nThe Accounting Officer gave reasons for the under-utilization as indicated in the table above and explained that the affected activities were rolled over for implementation in the subsequent year.  \nLack of appropriate performance indicators and targets in the work", "metadata": {"headings": [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}, [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}], [{"headings_0": {"content": "delayed", "page": 7, "level": 6}}, {"headings_1": {"content": "Payment aa", "page": 7, "level": 3}}]], "page": 7, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "plans", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 8, "level": 6}}, {"headings_1": {"content": "delayed", "page": 7, "level": 6}}], "page": 8, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Regulation 11 (2) b of the Public Finance Management Regulations, 2016 states I  \nadvised the that the work plan of a vote shall indicate the key performance indicators to be Accounting Officer to used to gauge the out-puts.  \nengage the relevant authority over the Part A of the performance contract for Accounting Officers outlines the core PIAPS to ensure performance requirements against which their performance should be assessed flexibility in the in regard to achievement of planned results. This requires the Accounting Officer system for alignment to be assessed on the extent to which annual key performance indicators and with  \nthe Local targets are achieved for key projects and/or programs.  \nGovernment  \nsetting.", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 8, "level": 6}}, {"headings_1": {"content": "delayed", "page": 7, "level": 6}}], "page": 8, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "I reviewed the approved work plan and sampled 24 outputs with a total of 66 activities. I noted the following;  \n12 outputs with 29 activities had clear performance indicators and targets.  \ne  \ne 1 output with 12 activities was substantially quantified,9 of which had clear performance indicators while 3 did  \n.  \ne 11 outputs with 25 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 4. Table 7 below refers;  \nTable 7; performance indicators and targets  \nCategory No of No. of No of Expenditure %  \nof outputs activitie Activities activities Amount (UGX) Quantific s in the with clear without  \nation of outputs performan clear outputs ce \nperforman indicators ce  \nand targets indicators and targets \nFully  \n4,026,768,308 quantified  \noutputs \nSubstantiall  \n772,550,876 y quantified  \nOutputs \nOutputs not 5,100,523,238 fully  \nquantified \nTotal 9,899,842,422 100% \nObservation Recommendation = \u2014 activities worth UGX. 4.78Bn and noted that;  \nAccounting Officer to; Engage the chief e Eight (8) outputs with sixteen (16) activities and expenditure worth mechanical  \nUGX. 2.55Bn were fully implemented.  \nengineer over the frequent breakdown  \ne Five (5) outputs with twenty-five (25) activities worth UGX.2.23Bn were  \nto find a\\_ lasting partially implemented. Out of the twenty-five (25) activities, four (4) solution to the activities were fully implemented while twenty one (21) activities were", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 8, "level": 6}}, {"headings_1": {"content": "delayed", "page": 7, "level": 6}}, [{"headings_0": {"content": "plans", "page": 8, "level": 6}}, {"headings_1": {"content": "delayed", "page": 7, "level": 6}}], [{"headings_0": {"content": "plans", "page": 8, "level": 6}}, {"headings_1": {"content": "delayed", "page": 7, "level": 6}}], [{"headings_0": {"content": "plans", "page": 8, "level": 6}}, {"headings_1": {"content": "delayed", "page": 7, "level": 6}}], [{"headings_0": {"content": "plans", "page": 8, "level": 6}}, {"headings_1": {"content": "delayed", "page": 7, "level": 6}}], [{"headings_0": {"content": "plans", "page": 8, "level": 6}}, {"headings_1": {"content": "delayed", "page": 7, "level": 6}}], [{"headings_0": {"content": "plans", "page": 8, "level": 6}}, {"headings_1": {"content": "delayed", "page": 7, "level": 6}}]], "page": 8, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "problem", "metadata": {"headings": [{"headings_0": {"content": "problem", "page": 9, "level": 6}}, {"headings_1": {"content": "plans", "page": 8, "level": 6}}], "page": 9, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "partially implemented.", "page": 9, "level": 6}}, {"headings_1": {"content": "problem", "page": 9, "level": 6}}], "page": 9, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "a) Out of 1959 (98%) employees appeared for the validation e Use the verified payroll as exercise and presented all the pre-requisite documents to a bass of updating confirm their existence and regularity of recruitment.  \nmonthly payrolls to paying employee emoluments.  \nb) Atotal of 41 (2%) employees on the payroll did not appear  \nfor the validation and were categorised as follows;  \ne The Ministry of Public i. 20 employees who did not appear for the headcount Service should make were accounted for by the Accounting Officer as being  \narrangements to validate away for genuine reasons which included study leave any staff who did not abroad, staff who had no National IDs at the time of  \nshow up and have been validation.  \ngenuinely accounted for ii.  \n21 employees were confirmed to have exited the District  \nby the Accounting Officer. due to: death, dismissal, abscondment, retirement,  \ntransfer of service, and those who are known to the initiate a process of Accounting Officer but failed to appear for validation deleting the names of without justification.  \nthose confirmed to have exited the entity from the iii. A total of UGX.18,070,753 was paid as salary to 21 payroll. For staff on employees in question after exit and this is considered a  \ntransfer of service, the financial loss to Government.  \nAccounting Officer should initiate a process of c) 21 individuals whose names were not on the transfer of salary payment District\u2019s/MC\u2019s/City\u2019s payroll by June 2023, appeared for the  \nto their new duty stations. validation exercise. These individuals were included on the  \nvalidated payroll, upon confirmation by the Accounting Officer  \nregarding their status. \nThe Accounting Officer explained that all the 21 individuals belong to the entity\u2019s payroll although they had not accessed \\| \nthe payroll by June, 2023 due to various reasons including but not limited to being reinstatement, new appointments,", "metadata": {"headings": [{"headings_0": {"content": "partially implemented.", "page": 9, "level": 6}}, {"headings_1": {"content": "problem", "page": 9, "level": 6}}, [{"headings_0": {"content": "partially implemented.", "page": 9, "level": 6}}, {"headings_1": {"content": "problem", "page": 9, "level": 6}}], [{"headings_0": {"content": "partially implemented.", "page": 9, "level": 6}}, {"headings_1": {"content": "problem", "page": 9, "level": 6}}]], "page": 12, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "delayed inclusion on payroll, Name changes among others.", "metadata": {"headings": [{"headings_0": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}, {"headings_1": {"content": "partially implemented.", "page": 9, "level": 6}}], "page": 12, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}], "page": 14, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations \n4.1.2 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n4.1.2.1 Funding and Absorption  \nI observed that UGX. 723,684,767 was received out of UGX. 689,557,767 budgeted leading to supplementary funds of UGX. 34,127,000 to which a supplementary warrant was obtained. I note that from the amount, UGX. 450,549,417 (62%) related to Rural Water while Sanitation Sub-Grant (traditional component) while UGX. 273,135,350 (38%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below. \nPurpose Budgeted Released Variance UNE \\|\\| BIMOUnE iin  \nsia Rural Water and Sanitation Sub-Grant 416,422,417 450,549,417 34,127,000 traditional component \nPiped Water Sub-Grant (UgIFT 273,135,350 273,135,350  \ncomponent  \n[Total 689,552,767 723,684,767 34,127,000 \nI further noted that all the funds received were spent for the implementation of planned activities. \n4.1.2.2 Special Consideration of Seed Schools and Health Centres  \nSec 5.2 of the Grant Guidelines (2022/2023) requires all DLGs to provide water to the seed schools that are being constructed, the health centres that are being upgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. \nI noted that none of the ongoing UGFIT projects had been provided with water sources that were accessible by the local community as detailed in the table 11 below; \nWater source place Community (name) and  \nAudit Conclusion and status  \naccessibility to water s  \nstatus  \nNo water source Kikamulo sub-county. 1 borehole \n\\| ee The project was", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}, [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "delayed inclusion on payroll, Name changes among others.", "page": 12, "level": 5}}]], "page": 14, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "still", "metadata": {"headings": [{"headings_0": {"content": "still", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], "page": 15, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "seed S.S  \ndrilled in Mpanga, 1 borehole  \nunder trenching. No rehabilitated in Matabi village  \nplanned water  \nand completion of kyabakazi  \nsource to  \nsolar powered mini water supply accompany the system (UGIFT) during the year  \nproject.  \nunder review.  \nUpgrade of Rain waster harvesting Kalege village in semuto sub-  \nThe upgrade \nAs a result, UGIFT projects had water constraints and the surrounding communities have not benefited from water sources that were supposed to accompany the", "metadata": {"headings": [{"headings_0": {"content": "still", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}, [{"headings_0": {"content": "still", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}]], "page": 15, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 16, "level": 1}}, {"headings_1": {"content": "still", "page": 15, "level": 2}}], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that procurement of Kikamulo Seed S.S was done at Ministry level and its construction commenced towards the end of the financial year thus it couldn't be considered for budget allocation of the Water Grant in the financial year under audit. Furthermore, the upgrade of Kalege HCIII to HCIV project already had a water supply component embedded in the contract. \nRecommendation  \nI advised the Accounting Officer to prioritise provision of water to the seed schools and health centres in accordance with the guidelines. \n4.1.2.3 Timeliness of procurements  \nSec 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. \nMy review of procurement files on seven (7) project related activities revealed the following;  \na) Only 1 out of 7 (14%) of the 7 projects/activities had their procurement adverts published by 30\" June 2022, and  \nb) Only 2 out of 7 (29%) of the projects had their procurement contracts awarded by 31 October 2022. \nThe table 12 below refers;  \nTable 12: Timeliness of procurements", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 16, "level": 1}}, {"headings_1": {"content": "still", "page": 15, "level": 2}}, [{"headings_0": {"content": "projects.", "page": 16, "level": 1}}, {"headings_1": {"content": "still", "page": 15, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 16, "level": 1}}, {"headings_1": {"content": "still", "page": 15, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 16, "level": 1}}, {"headings_1": {"content": "still", "page": 15, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 16, "level": 1}}, {"headings_1": {"content": "still", "page": 15, "level": 2}}]], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "Project Name", "metadata": {"headings": [{"headings_0": {"content": "Project Name", "page": 16, "level": 3}}, {"headings_1": {"content": "projects.", "page": 16, "level": 1}}], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "\u201cRehabilitation of ten (10) boreholes _", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Drilling of five deep boreholes, one production well and turn key for two deep boreholes", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Supply of borehole spare parts", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "Date of advert  \nDate ofaward 04\u00b0\" August 2022  \n08\" December 2022  \n04\" August 2022  \n08\" December 2022 \n05\" January 2023  \n26!\" May 2023", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}, [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}]], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Supply and installation of 10,000 litre tank 09'\" November 2022  \n08\" December 2022 Completion of Kyabakazi mini water", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "09! November 2021  \n27 April 2022 suppl  \nConstruction of Kyamutakasa solar 04\" August 2022  \n07 October 2022 powered water system  \nDesign of Kyamutakasa solar powered 04!\" August 2022  \n08!\" December 2022 system \nDelayed procurement causes delayed implementation hence hampering service delivery. \n4.1.2.4 Use and sustainability of projects  \na. Water quality  \nSec 4.1.4 of the Grant Guidelines (2022/2023) require DLGs to test atleast 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \nReview of reports submitted to MWE revealed that only 38 out of 371 (10%) of the existing water sources were tested and I noted that all 47 (100%) of the water sources were found to be suitable for human consumption. This is shown in the table 13 below; \nTable 13; Testing of water sources  \nCategory Numbe Numbe \\| Percentag Percentag Percentag Percentag r of r of e e actually e e of water source required tested untested successfu source s to be (b)  \nI tests. tested tested (a-b) \ng project \nef = a BER Ss \nwells  \nPiped 2 20% 0% 20% water  \nsystems  \nNew Borehole 100% 100% 100% project  \nSs  \nPiped 1 1 100% 100% 100% water  \nsystem \nThe Accounting Officer attributed this to inadequate funding whereby only 10% instead of 20% as required could be achieved using the available funding. \nRecommendation  \nI advise the Accounting Officer to budget and lobby for adequate funding to ensure water testing in accordance with the guideline. \n4.1.2.5 Findings from Inspection of water Sources  \na. Rehabilitation of existing water sources using water grant  \nThe following exceptions were observed during an inspection of a sample of the water projects.  \nb.  \nRehabilitation of water sources  \nNo. Project & Brief Nature of Photographic evidence  \nAudit Observations \nee Se ER  \nThe area meant for a soak p No bananas planted near soak pit", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}, [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}]], "page": 16, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Rehabilitation of Cement  \n> No fence  \nKyamuyinula spring  \n> Inactive water user well.  \ncommittee", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}], "page": 18, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "Contract price was  \nUGX.12,982,000, ul ql \\| Start date 5/6/2023,  \n\\{  \nee \nf end date 20/06/23  \nt  \nAr re  \n!", "metadata": {"headings": [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}, [{"headings_0": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, {"headings_1": {"content": "Project Name", "page": 16, "level": 3}}]], "page": 18, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cThe", "metadata": {"headings": [{"headings_0": {"content": "\u201cThe", "page": 18, "level": 3}}, {"headings_1": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], "page": 18, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "rehabilitated \nspring NENNEN ST \\| well \nThe Accounting Officer noted the issue for better improvement. However, the water user committees have been sensitized to ensure that hygiene is priotized at water sites. \nRecommendation  \nI advised the Accounting Officer should ensure that water user committees perform their duties i.e. coordinate fencing of the water sources, soak pits constructed, bananas planted on the soakaway. \nTa chambers not constructed on installed water harvesting tanks as specified in the BOQ  \nThe entity undertook installation of rain water harvesting tanks with a capacity of 10,000 litres in selected schools. A review of the Bills of quantity revealed that a provision was made to construct tap chambers to protect the water source from unauthorised users. \nAn inspection of 3 installations in primary schools revealed that the tap chambers were not constructed as expected. The pictures below refer; \nRecommendation  \nI advised the Accounting Officer to address the identified anomalies. \n4.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UgIFT)", "metadata": {"headings": [{"headings_0": {"content": "\u201cThe", "page": 18, "level": 3}}, {"headings_1": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}, [{"headings_0": {"content": "\u201cThe", "page": 18, "level": 3}}, {"headings_1": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cThe", "page": 18, "level": 3}}, {"headings_1": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cThe", "page": 18, "level": 3}}, {"headings_1": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cThe", "page": 18, "level": 3}}, {"headings_1": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cThe", "page": 18, "level": 3}}, {"headings_1": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cThe", "page": 18, "level": 3}}, {"headings_1": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}], [{"headings_0": {"content": "\u201cThe", "page": 18, "level": 3}}, {"headings_1": {"content": "\u201cRehabilitation of ten (10) boreholes _", "page": 16, "level": 5}}]], "page": 18, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 3}}, {"headings_1": {"content": "\u201cThe", "page": 18, "level": 3}}], "page": 19, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "|_guidelines", "metadata": {"headings": [{"headings_0": {"content": "|_guidelines", "page": 20, "level": 2}}, {"headings_1": {"content": "Program", "page": 19, "level": 3}}], "page": 20, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 a er re al. STs ae  \nshe Ei i E  \nbudget  \nRepair of medical equipment \nUnder budget allocations negatively affect achievement of the intended health services \nThe Accounting Officer explained that the funds were inadequate to accommodate activities other than construction of residential staff house at Kalege. \nRecommendation  \nI advised the Accounting Officer to lobby for additional funds to facilitate implementation of planned activities in line with established in the guidelines. \n4.2.2.3 Budget allocation for monitoring and supervision  \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires 2.5% of the 60% budget allocation for upgrades, new constructions and rehabilitation to be used for monitoring and supervision of projects.", "metadata": {"headings": [{"headings_0": {"content": "|_guidelines", "page": 20, "level": 2}}, {"headings_1": {"content": "Program", "page": 19, "level": 3}}, [{"headings_0": {"content": "|_guidelines", "page": 20, "level": 2}}, {"headings_1": {"content": "Program", "page": 19, "level": 3}}], [{"headings_0": {"content": "|_guidelines", "page": 20, "level": 2}}, {"headings_1": {"content": "Program", "page": 19, "level": 3}}], [{"headings_0": {"content": "|_guidelines", "page": 20, "level": 2}}, {"headings_1": {"content": "Program", "page": 19, "level": 3}}], [{"headings_0": {"content": "|_guidelines", "page": 20, "level": 2}}, {"headings_1": {"content": "Program", "page": 19, "level": 3}}]], "page": 20, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "A review of the budget allocations of monitoring and supervision of projects revealed that there was over budget allocations of 9.1% as shown in the table 17 below;  \nTable 17; Allocation for monitoring and supervision  \nActivity Identifier %age Standard %age Budget budget %age budget Amounts allocat budget Varian ion allocatio ce  \nn as per  \nguideline  \nSs  \nsl = er \\| ic Monitoring and supervision A per Budget u \u2014  \nDocument) =  \nUGX.  \n2,550,000  \nUpgrade and new B (60% of Total :  \nconstruction including Health  \nGeotechnical Investigation Development  \non the selected sites  \nBudget) =UGX.  \nMaintenance of buildings 102,000,000  \nCompletion of unfinished  \nstructures  \nProvision of auxiliary  \nstructures for support  \nservices", "metadata": {"headings": [{"headings_0": {"content": "|_guidelines", "page": 20, "level": 2}}, {"headings_1": {"content": "Program", "page": 19, "level": 3}}], "page": 21, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "Ta Ta DD]", "metadata": {"headings": [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}, {"headings_1": {"content": "|_guidelines", "page": 20, "level": 2}}], "page": 21, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Over budget allocations negatively affect achievement of the intended health services \n4.2.2.4 UGIFT Projects implemented on untitled Land  \nThe PS/ST in a letter date 04\"' November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the district lacked land titles for UGIFT projects worth UGX.3.54Bn as shown in the table 18 below; \nTable 18; UGIFT projects implemented on untitled land \nLand Location Land size Contract  \nPayments by acres Amount  \nConstruction of \\| \u2018Kikamulo sub- oe \\|  \n35,931,234 Kikamulo seed school  \ncounty, Nakaseke  \ncount", "metadata": {"headings": [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}, {"headings_1": {"content": "|_guidelines", "page": 20, "level": 2}}, [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}, {"headings_1": {"content": "|_guidelines", "page": 20, "level": 2}}], [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}, {"headings_1": {"content": "|_guidelines", "page": 20, "level": 2}}], [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}, {"headings_1": {"content": "|_guidelines", "page": 20, "level": 2}}], [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}, {"headings_1": {"content": "|_guidelines", "page": 20, "level": 2}}]], "page": 21, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Construction of staff Semuto sub-", "metadata": {"headings": [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}, {"headings_1": {"content": "|_guidelines", "page": 20, "level": 2}}], "page": 22, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": " \nParish N Completion of upgrade Semuto sub- of Kalege HC II to HC  \ncounty, \nSegalye III (From prior year Parish", "metadata": {"headings": [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}, {"headings_1": {"content": "|_guidelines", "page": 20, "level": 2}}, [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}, {"headings_1": {"content": "|_guidelines", "page": 20, "level": 2}}], [{"headings_0": {"content": "Ta Ta DD]", "page": 21, "level": 3}}, {"headings_1": {"content": "|_guidelines", "page": 20, "level": 2}}]], "page": 22, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "| TOTAL", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL", "page": 22, "level": 1}}, {"headings_1": {"content": "Ta Ta DD]", "page": 21, "level": 3}}], "page": 22, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "reports", "metadata": {"headings": [{"headings_0": {"content": "reports", "page": 24, "level": 2}}, {"headings_1": {"content": "| TOTAL", "page": 22, "level": 1}}], "page": 24, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "diversions.", "metadata": {"headings": [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], "page": 25, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "oe By the time of audit inspection on 07th September 2023, the entity had \nDetails of quarterly releases and expenditures are shown in the table 19 below; Table 19; Absorption of micro-irrigation funds \nRevised Warrants/ Total Variance % budget Release expenditure absorption (as  \nper  \npayment file)  \nD=(B-C) (C/B)\\*100 Quarter \none \nQuarter 364,493,199 364,493,199 143,811,121 220,682,078 39% two \nQuarter 728,988,691 728,988,691 130,352,122 598,636,569 18% three \nQuarter 417,040,909 417,040,909 669,047,876 -252,006,967 160.4% Four \n1,510,522,799 1,510,522, 943,211,119 567,311,680 799 \nUnder absorption of released funds delays implementation of planned activities and may result into costly future extensions. This was attributed to inadequate sensitization of the masses. \nThe Accounting Officer explained that strategies had been established to enhance public awareness through performance review meetings, announcements, trainings, establishment of farmer field schools, conducting farmer exchange visits, field days and radio talk shows. \nRecommendation \nI advised the Accounting Officer to intensify sensitization of community members on the program to ensure more farmers co-fund and benefit from the programme. \n4.5 Transitional Road Rehabilitation Grant \nThe Government of Uganda in 2008 created the Uganda Road Fund to fund the maintenance requirements of public roads country wide. However, due to limited funds, many roads have been insufficiently maintained and have deteriorated to the point of rehabilitation. \nTherefore, under the transitional road rehabilitation grant, district and urban roads that is determined to be of critical social-economic importance but are in poor state, are identified and prioritised for rehabilitation or upgrade. Whereas the end goal is to meet road rehabilitation needs of the district and urban roads countrywide, the grant \nI developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the following; \n4.5.1 Positive observations  \n\u00b0 The District incorporated Grant project activities into the District plans and budgetary", "metadata": {"headings": [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}, [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}], [{"headings_0": {"content": "diversions.", "page": 25, "level": 6}}, {"headings_1": {"content": "reports", "page": 24, "level": 2}}]], "page": 25, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "framework.", "metadata": {"headings": [{"headings_0": {"content": "framework.", "page": 27, "level": 6}}, {"headings_1": {"content": "diversions.", "page": 25, "level": 6}}], "page": 27, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "o All budgeted funds were received and absorbed for the implementation of planned activities. \n4.5.2 Areas of improvement  \nI noted the following areas where the District needs improvement; \n4.5.2.1 Work plans, Designs and Procurement Plans  \nSection 2.1 (i), (ii), (iii) and (iv) of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 requires that the beneficiary entities prioritise roads for implementation, prepare work plans, design bills of quantities and procurement plans, undertake road/structures inventory and condition surveys and provide data to MoWT. \nI observed that the District did not prepare procurement plans. I further observed that the work plans, designs and budgets were not submitted to the Ministry as required by the guideline. \nNon-compliance with the requirement undermines the intention of the guideline and may affect future funding from the program hence denying service to the", "metadata": {"headings": [{"headings_0": {"content": "framework.", "page": 27, "level": 6}}, {"headings_1": {"content": "diversions.", "page": 25, "level": 6}}, [{"headings_0": {"content": "framework.", "page": 27, "level": 6}}, {"headings_1": {"content": "diversions.", "page": 25, "level": 6}}], [{"headings_0": {"content": "framework.", "page": 27, "level": 6}}, {"headings_1": {"content": "diversions.", "page": 25, "level": 6}}], [{"headings_0": {"content": "framework.", "page": 27, "level": 6}}, {"headings_1": {"content": "diversions.", "page": 25, "level": 6}}], [{"headings_0": {"content": "framework.", "page": 27, "level": 6}}, {"headings_1": {"content": "diversions.", "page": 25, "level": 6}}]], "page": 27, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 27, "level": 1}}, {"headings_1": {"content": "framework.", "page": 27, "level": 6}}], "page": 27, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that submission of Work plans, Designs and Procurement Plans to the Ministry was an oversight. \nRecommendation  \nI advise the Accounting Officer to ensure compliance with the guideline by preparing procurement plans and submitting the required documents to the MoWT. \n4.5.2.2 Funding and absorption of Education Development grant  \nI noted that 37.1 KM was worked on at a cost of UGX.400,000,000 as planned and budgeted. Details are in the table below. \nTable 21; Cost of TDG-Road activities", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 27, "level": 1}}, {"headings_1": {"content": "framework.", "page": 27, "level": 6}}, [{"headings_0": {"content": "community.", "page": 27, "level": 1}}, {"headings_1": {"content": "framework.", "page": 27, "level": 6}}], [{"headings_0": {"content": "community.", "page": 27, "level": 1}}, {"headings_1": {"content": "framework.", "page": 27, "level": 6}}], [{"headings_0": {"content": "community.", "page": 27, "level": 1}}, {"headings_1": {"content": "framework.", "page": 27, "level": 6}}]], "page": 27, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "SZ", "metadata": {"headings": [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], "page": 28, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], "page": 29, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Routine Bush clearing, \\|", "metadata": {"headings": [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], "page": 29, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "f 1  \ne \\| e \nNo signpost showing the nature \\| mechanized \n\\|  \n\\| of the works being executed, \\| maintenance of e Grading, reshaping \\|  \nbd  \nsource of funding, length of the 7.8km of and compaction \\| \n\\| road, funds and the spent  \nyear Lugogo- Timuna i \\| of implementation.  \n\\|  \nroad e Re-gravelling id  \na  \n1 line of culverts was installed \\|  \ne  \na  \ne Construction of road \\| An installed. \u2018culvert  \nbut no headwalls constructed to side drain including \\| line with no headwall  \nprotect them.  \noff-shoots to drains  \nto protect them  \n\\|  \ne It was noted that there is need e Installation of  \nfor at least two additional culverts  \nculvert lines at differen sections along this road.  \n\u00ab Excavation of catch \\|  \nwater drain \\|  \ne The section through the swamp \\| \nrequires special treatment with installation of Minimum two (2) \\|  \n\\|  \ndouble culvert lines of diameter \\|  \n1200mm.. \nFailure to construct headwalls exposes the installed culverts to damage. This was attributed to Failure to adhere to the work plan/BOQ on issue of headwalls and failure to budget for the sign posts for Kololo-Kisimula-Kadunda road. \nThe Accounting Officer attributed this to inadequate funds to construct headwalls and sign posts. Meanwhile, the Accounting Officer promised to write to MoWT for support with the required culvert lines.  \nRecommendation \nI advised the Accounting Officer to ensure budget provision for signposts and headwalls and follow up with the MoWT to ensure that additional culverts are supplied. \n4.5.3 Challenges encountered during implementation of the project  \nI reviewed the monitoring reports on project implementation and noted a number of challenges as shown in the table 23 below; \nTable 23; challenges in implementation of TDG-Roads No. name Challenges \n\\_Project \\_ a \\_", "metadata": {"headings": [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}, [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}]], "page": 29, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| Routine mechanized maintenance e Lack of a supervision vehicle and enough \u201aof 84 km of the Kapeeka- Motorcycles for the District greatly affected \\| Kisimula-Kadunda road  \nsupervision of works.", "metadata": {"headings": [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], "page": 29, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "\\|  \ne Missing key road equipment e.g., Excavator, Low  \n\\| \\|  \nbed, Bull dozer etc. \nInadequate consideration for cross cutting issues for construction sites i.e., Safety, Health, \nThe challenges negatively affect implementation of the program for service delivery to the communities. \nThe Accounting Officer explained that management had liaised with the MoWT for support on maintenance of the road unit and tyres for the grader. \nRecommendation  \nI advised the Accounting Officer to follow up with MoWT and other relevant authorities to address the challenges. \n4.5.3.1 Failure to test materials and works.  \nSection 4.2 of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 requires Technical team of the implementing entity to conduct tests of materials and works to ensure quality and compliance to standards and specifications. \nI noted that there was no evidence availed for audit to confirm that the district under took test of materials before executing the approved road works. This may result in shoddy works and loss of Government funds. Table 24 below refers; \nTable 24; Testing of materials  \nName of the roads  \nAmount spent on Audit comment", "metadata": {"headings": [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}, [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}], [{"headings_0": {"content": "SZ", "page": 28, "level": 2}}, {"headings_1": {"content": "community.", "page": 27, "level": 1}}]], "page": 29, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "[ees", "metadata": {"headings": [{"headings_0": {"content": "[ees", "page": 30, "level": 6}}, {"headings_1": {"content": "SZ", "page": 28, "level": 2}}], "page": 30, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Kisimula-Kadunda road done u Special treatment of swamps along Kyamutakasa-Mijinje-Semuto-Kalege road done", "metadata": {"headings": [{"headings_0": {"content": "[ees", "page": 30, "level": 6}}, {"headings_1": {"content": "SZ", "page": 28, "level": 2}}], "page": 30, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "PERS een ene", "metadata": {"headings": [{"headings_0": {"content": "PERS een ene", "page": 30, "level": 6}}, {"headings_1": {"content": "[ees", "page": 30, "level": 6}}], "page": 30, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "done", "metadata": {"headings": [{"headings_0": {"content": "PERS een ene", "page": 30, "level": 6}}, {"headings_1": {"content": "[ees", "page": 30, "level": 6}}], "page": 30, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "[mm ee |", "metadata": {"headings": [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}], "page": 30, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Risk of use of substandard material resulting into quick deterioration of the roads thus value for Money implication \nThe Accounting Officer explained that this was an oversight. \nRecommendation  \nI advised the Accounting Officer to comply with the grant implementation guidelines by conducting tests of materials to ensure quality and compliance of standards and specifications. \nOTHER INFORMATION \nthere is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Nakaseke District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}, [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}], [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}], [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}], [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}], [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}], [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}], [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}]], "page": 30, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S 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. \nAs 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": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}, [{"headings_0": {"content": "[mm ee |", "page": 30, "level": 4}}, {"headings_1": {"content": "PERS een ene", "page": 30, "level": 6}}]], "page": 31, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 33, "level": 6}}, {"headings_1": {"content": "[mm ee |", "page": 30, "level": 4}}], "page": 33, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n4.6.1 Funding of PDM Activities in the District  \nMoFPED released a sum of UGX. 7,100,000,000 to finance 71 PDM SACCOs in Nakaseke DLG in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The district also received UGX. 71,040,000 for the PDM Administrative costs, which was paid to PDCs. \n4.6.2 Positive Observations  \nI noted the following areas were the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 33, "level": 6}}, {"headings_1": {"content": "[mm ee |", "page": 30, "level": 4}}, [{"headings_0": {"content": "beneficiaries.", "page": 33, "level": 6}}, {"headings_1": {"content": "[mm ee |", "page": 30, "level": 4}}], [{"headings_0": {"content": "beneficiaries.", "page": 33, "level": 6}}, {"headings_1": {"content": "[mm ee |", "page": 30, "level": 4}}], [{"headings_0": {"content": "beneficiaries.", "page": 33, "level": 6}}, {"headings_1": {"content": "[mm ee |", "page": 30, "level": 4}}]], "page": 33, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}], "page": 34, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "e The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nTable 25; Functionality of PDM governance structures SN Governance Structure Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}, [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}]], "page": 34, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "1. General Meetings by 1 SACCO held their first general I advised the Accounting PDM SACCOs  \nmeeting more than 1 month after Officer to sensitize the their registration.  \nSACCO members and ensure that meetings are held as The Accounting Officer did not guided.  \nrespond to the issue however, the  \nchairperson of the SACCO explained  \nthat there was no facilitation for them  \nto meet. \\|\n2. PDM SACCO Board  \n1 PDM SACCO with fully constituted Boards did not hold regular Board 11 meetings.\n3. SACCO Committees and  \nSACCOs did not constitute the I advised the Accounting Sub Committees  \nProduction, Marketing, Business O fficer to liaise with the PDM Development services, Finance and secretary over the matter. In investment sub Committees. the meantime, the Accounting Officer should The Accounting Officer explained that sensitize, monitor and these committees are not funded supervise the SACCO\u2019s to leading to laxity by the SACCOs.  \nensure compliance with the guidelines in as far as L", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}], "page": 35, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "functionality of committees is concerned.  \n= \nIn addition, failure to have a functioning Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n4.6.6 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; \nThe LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe  \nPDM \n\u2018The Accounting Officer explained", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}, [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 33, "level": 6}}]], "page": 35, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "that", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 36, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 2}}], "page": 36, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 36, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 2}}], "page": 36, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "it is not a requirement as of now The Accounting Officer of \\| because these PDM SACCOs are fully the PDM Secretariat should registered under the Cooperative harmonize the legal Societies Act 2019 Section 1.1.2 (As challenges regarding the Amended) and under this they can licensing SACCOs under \\| operate and lend legally. They are on the  \nmicro-finance \\| a 2 year Probation after which they Institution money lenders \\| can apply for permanent registration Act 2016.  \nwhich will be considered depending  \non their performance. Only after they  \nhave become permanent, then will  \nthey be licensed by UMRA, also  \ndepending on their performance.", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 36, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 2}}], "page": 36, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Update of SACCO I noted that 8 SACCOs did not have a I advised the Accounting Enterprise  \nand PDM member registers/ updated PDM Officer to ensure that the \\|", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 36, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 2}}], "page": 36, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": " \nHousehold Registers  \nmember registers contrary to the PDM member register is guidelines. The table in Appendix updated as required by the 10 refers; guidelines. \nFailure to update PDM member registers may result to extending PRF loans to ineligible beneficiaries leading to failure to achieve pillar", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 36, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 2}}, [{"headings_0": {"content": "that", "page": 36, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 2}}], [{"headings_0": {"content": "that", "page": 36, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 2}}]], "page": 36, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 36, "level": 6}}, {"headings_1": {"content": "that", "page": 36, "level": 3}}], "page": 36, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer promised to intensify supervision of the SACCOs through the PDC\u2019s. \n4.6.7 Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \ne Each 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.  \ne For farming enterprises, the borrower must obtain an agriculture insurance \ncommodities. interested subsistence .8 out of 20 farmer households.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 36, "level": 6}}, {"headings_1": {"content": "that", "page": 36, "level": 3}}, [{"headings_0": {"content": "objectives.", "page": 36, "level": 6}}, {"headings_1": {"content": "that", "page": 36, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 6}}, {"headings_1": {"content": "that", "page": 36, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 6}}, {"headings_1": {"content": "that", "page": 36, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 6}}, {"headings_1": {"content": "that", "page": 36, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 6}}, {"headings_1": {"content": "that", "page": 36, "level": 3}}]], "page": 36, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise/households", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}], "page": 37, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "implemented projects that are not from the priority commodity list. Details are in Appendix11 \nFailure to select and implement prioritized projects may undermine achievement of the pillar objectives. \nThe Accounting Officer promised to follow up the matter with the SACCO's \nInsurance Policy for e 20 PRF beneficiaries out of 20 I advised the Accounting Farming Enterprises who carried out farming Officer to expedite the enterprises in 10 PDM SACCOs process and ensure the did not obtain agricultural beneficiaries obtain the insurance policies from UAIS.  \ninsurance  \npolicy. \nLack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change, and may\u2019 result into failure to recover the loan funds. \nAccounting Officer explained that the entity has been waiting for guidance and prequalified list from PDM secretariat. However, the observation is taken note of and promise to liaise with the PDM secretariat. \n4.6.8 Utilization of PRF at Household Level  \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \n4.6.9 Physical Inspection of Household Project Implementation \nDiversion from planned activities and failure to follow the priority commodity list undermines the achievement of PDM objectives. \nThe Accounting Officer attributed this to insufficient funds to monitor groups. \nRecommendation  \nI advised the Accounting Officer to strengthen revenue collection efforts to ensure availability of adequate funds for monitoring and supervision of PDM activities.", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}, [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}], [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}], [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}], [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}], [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}], [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}], [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}], [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}], [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}], [{"headings_0": {"content": "enterprise/households", "page": 37, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 6}}]], "page": 37, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "Ae", "metadata": {"headings": [{"headings_0": {"content": "Ae", "page": 38, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 37, "level": 6}}], "page": 38, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga AUDITOR GENERAL \n20\" December, 2023 \nAppendices  \nAppendix 1: Performance of Local Revenue \nTax Revenues \nApproved budget Actual Callections \nRe C\u201c\u2018(R$US\\*ESO(\u2018(\u2019NNNNNNSYNNWNN\u2019N\u2019\u2014a<ds", "metadata": {"headings": [{"headings_0": {"content": "Ae", "page": 38, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 37, "level": 6}}, [{"headings_0": {"content": "Ae", "page": 38, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 37, "level": 6}}], [{"headings_0": {"content": "Ae", "page": 38, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 37, "level": 6}}], [{"headings_0": {"content": "Ae", "page": 38, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 37, "level": 6}}], [{"headings_0": {"content": "Ae", "page": 38, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 37, "level": 6}}], [{"headings_0": {"content": "Ae", "page": 38, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 37, "level": 6}}]], "page": 38, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "5. (Disposalofassets)\\_ 4000000 2", "metadata": {"headings": [{"headings_0": {"content": "Ae", "page": 38, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 37, "level": 6}}], "page": 39, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "__-40,600,000", "metadata": {"headings": [{"headings_0": {"content": "__-40,600,000", "page": 39, "level": 3}}, {"headings_1": {"content": "Ae", "page": 38, "level": 1}}], "page": 39, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "__-40,600,000", "page": 39, "level": 3}}, {"headings_1": {"content": "Ae", "page": 38, "level": 1}}], "page": 39, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "- (Died... \\| oO od", "metadata": {"headings": [{"headings_0": {"content": "__-40,600,000", "page": 39, "level": 3}}, {"headings_1": {"content": "Ae", "page": 38, "level": 1}}], "page": 39, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "De Be ren", "metadata": {"headings": [{"headings_0": {"content": "De Be ren", "page": 39, "level": 3}}, {"headings_1": {"content": "__-40,600,000", "page": 39, "level": 3}}], "page": 39, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "(interest) 0] 220000\\|l 220,000 \nesirtifinesiandibenaltlesi: Oe ee Oe", "metadata": {"headings": [{"headings_0": {"content": "De Be ren", "page": 39, "level": 3}}, {"headings_1": {"content": "__-40,600,000", "page": 39, "level": 3}}, [{"headings_0": {"content": "De Be ren", "page": 39, "level": 3}}, {"headings_1": {"content": "__-40,600,000", "page": 39, "level": 3}}]], "page": 39, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "OtherfinesandPenalties | oo", "metadata": {"headings": [{"headings_0": {"content": "OtherfinesandPenalties | oo", "page": 39, "level": 3}}, {"headings_1": {"content": "De Be ren", "page": 39, "level": 3}}], "page": 39, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "2,027,979,49 \nApproved Budget Warrants (UGX) Variance (UGX) %age", "metadata": {"headings": [{"headings_0": {"content": "OtherfinesandPenalties | oo", "page": 39, "level": 3}}, {"headings_1": {"content": "De Be ren", "page": 39, "level": 3}}, [{"headings_0": {"content": "OtherfinesandPenalties | oo", "page": 39, "level": 3}}, {"headings_1": {"content": "De Be ren", "page": 39, "level": 3}}]], "page": 39, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 39, "level": 1}}, {"headings_1": {"content": "OtherfinesandPenalties | oo", "page": 39, "level": 3}}], "page": 39, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Primary School", "metadata": {"headings": [{"headings_0": {"content": "Primary School", "page": 45, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 39, "level": 1}}], "page": 45, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "A) Sensitization, 18 micro  \n14 units of farmer irrigation micro registration, on schemes irrigation farm visits  \nestablished. 2 equipment, 3 monitoring under micro scale farmer field micro scale irrigation schools irrigation  \ndemos  \nprogramme \nestablished. Ze Hie Conducted. Conducted 01-Institutional  \nB)Procurement interviews for", "metadata": {"headings": [{"headings_0": {"content": "Primary School", "page": 45, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 39, "level": 1}}, [{"headings_0": {"content": "Primary School", "page": 45, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 39, "level": 1}}]], "page": 45, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "BRON Strengthening productivity acquisition arid trestle of graduate Partially", "metadata": {"headings": [{"headings_0": {"content": "BRON Strengthening productivity acquisition arid trestle of graduate Partially", "page": 45, "level": 1}}, {"headings_1": {"content": "Primary School", "page": 45, "level": 3}}], "page": 45, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Industrialization a and  \nenhancement and 32 micro scale engineer and \nimplemented Partially implemented Coordination technologies maintenance irrigation stes plumber.483 on  \ncompleted \u00a9 farm  \nRecruitment and monitoring  \nremuneration of 2 visits  \nstaff completed conducted.3523  \n(D) Establish 6 farmers  \nfarmer field sensitized.3  \nschools under farmer field  \nUGIFT program (6 schools  \nactivities)  \nestablished \n42 \n\\| 6 departmental planning coordination \nmeetings  \ncoordinated,  \nassorted stationery  \nfor production  \ndepartment  \nprocured, one  \nproduction vehicle  \n1060203-Enabled  \nserviced and  \nagricultural extension  \nrepaired, technical Not indicated in  \nsupervision system  \nPartially implemented backstopping of Q4 report  \ndeveloped and  \noperationalised extention officers  \ncarried out,  \nproduction  \nequipment and  \nassets repaired,  \nproduction  \nagricultural  \nstatistics colected,  \nanalysed and  \ndisseminated (6", "metadata": {"headings": [{"headings_0": {"content": "BRON Strengthening productivity acquisition arid trestle of graduate Partially", "page": 45, "level": 1}}, {"headings_1": {"content": "Primary School", "page": 45, "level": 3}}, [{"headings_0": {"content": "BRON Strengthening productivity acquisition arid trestle of graduate Partially", "page": 45, "level": 1}}, {"headings_1": {"content": "Primary School", "page": 45, "level": 3}}], [{"headings_0": {"content": "BRON Strengthening productivity acquisition arid trestle of graduate Partially", "page": 45, "level": 1}}, {"headings_1": {"content": "Primary School", "page": 45, "level": 3}}], [{"headings_0": {"content": "BRON Strengthening productivity acquisition arid trestle of graduate Partially", "page": 45, "level": 1}}, {"headings_1": {"content": "Primary School", "page": 45, "level": 3}}], [{"headings_0": {"content": "BRON Strengthening productivity acquisition arid trestle of graduate Partially", "page": 45, "level": 1}}, {"headings_1": {"content": "Primary School", "page": 45, "level": 3}}]], "page": 45, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "activities)", "metadata": {"headings": [{"headings_0": {"content": "activities)", "page": 46, "level": 6}}, {"headings_1": {"content": "BRON Strengthening productivity acquisition arid trestle of graduate Partially", "page": 45, "level": 1}}], "page": 46, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Parish  \nParish  \n300016-Parish Development Development  \n11-Digital  \nDevelopment model coordinated model  \nTransformation 02-E-services 11010503-ICT Services Model in all the 71 ecardinated Nil Fully implemented Fully implemented In  \nOperations parishes (1  \nall the 71 \nactivity)", "metadata": {"headings": [{"headings_0": {"content": "activities)", "page": 46, "level": 6}}, {"headings_1": {"content": "BRON Strengthening productivity acquisition arid trestle of graduate Partially", "page": 45, "level": 1}}, [{"headings_0": {"content": "activities)", "page": 46, "level": 6}}, {"headings_1": {"content": "BRON Strengthening productivity acquisition arid trestle of graduate Partially", "page": 45, "level": 1}}]], "page": 46, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "parishes", "metadata": {"headings": [{"headings_0": {"content": "parishes", "page": 46, "level": 6}}, {"headings_1": {"content": "activities)", "page": 46, "level": 6}}], "page": 46, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "02-Population 1203011501-Improve 320066- Construction of  \nHealth, Safety population health, Health residential staff  \nand safety and System House at Kalege Management management  \nStrengthening HCIII (i activity)  \nCertified works for  \n12- Human Capital LED construction of  \n.  \nDevelopment  \n320003- Kikamulo SEED  \n01- Requirements and  \nPupils talents Education,Sports Minimum standards eee ead Secondary school and health and skills met by schools and Ken promoted \nFacilities paid, Primary Management teaching staff training institutions  \nsalaries paid (2 activities) \n43 \nFully implemented .  \nFully ; implemented \nPartially  \nimplemented Partially implemented \nFives(SNo.): GWo  \n1205010202-Basic  \nClass roam blocks  \nRequirements and  \nand five (5No.) 5  \nVIP latrines \u2018  \nMinimum a standards  \nFully  \nimplemented ; \nstance VIP latrines ; constructed met by schools and  \nconstructed (2  \ntraining \nee  \ninstitutions ei  \nactivities) ans \nWorkshops, \nMeetings and 03-Human 7 01008:  \n14-Public Sector \\_ Seminars, Light Tianstormstien Management Building ICT hardware - \nResource Capacity  \nFully implemented .  \nFully implemented . \nAcquisition (2 \\_", "metadata": {"headings": [{"headings_0": {"content": "parishes", "page": 46, "level": 6}}, {"headings_1": {"content": "activities)", "page": 46, "level": 6}}, [{"headings_0": {"content": "parishes", "page": 46, "level": 6}}, {"headings_1": {"content": "activities)", "page": 46, "level": 6}}], [{"headings_0": {"content": "parishes", "page": 46, "level": 6}}, {"headings_1": {"content": "activities)", "page": 46, "level": 6}}], [{"headings_0": {"content": "parishes", "page": 46, "level": 6}}, {"headings_1": {"content": "activities)", "page": 46, "level": 6}}], [{"headings_0": {"content": "parishes", "page": 46, "level": 6}}, {"headings_1": {"content": "activities)", "page": 46, "level": 6}}], [{"headings_0": {"content": "parishes", "page": 46, "level": 6}}, {"headings_1": {"content": "activities)", "page": 46, "level": 6}}], [{"headings_0": {"content": "parishes", "page": 46, "level": 6}}, {"headings_1": {"content": "activities)", "page": 46, "level": 6}}], [{"headings_0": {"content": "parishes", "page": 46, "level": 6}}, {"headings_1": {"content": 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"type": "heading"}}, {"content": "LGC \nAdministration Ordinances", "metadata": {"headings": [{"headings_0": {"content": "activities)", "page": 47, "level": 6}}, {"headings_1": {"content": "parishes", "page": 46, "level": 6}}, [{"headings_0": {"content": "activities)", "page": 47, "level": 6}}, {"headings_1": {"content": "parishes", "page": 46, "level": 6}}]], "page": 47, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "reviewed/Validated Quarter - Al  \nand public  \nFecliansare  \nconsulted, LGC  \nweil  \nAdministration  \ncoordinated:  \nanions  \nQuarterly  \ncoordinated all  \nyear round, CSB's a at  \nOffices Retooled, me  \nRon oo wees 01  \n16-Governance and 01- Institutional 16060502-  \nAdministrative Managed (BFP, to L  \nAdministrative se . support  \nUCG, PBS Nill ; Fully implemented ; Fully implemented .  \nSecuffty Cordination and Support Budget  \nservices enhanced Online  \nServices :  \npreparation, ;  \nBudget approval, Managed g (BFP f  \nand Quarterly  \nand Quarterly a nn  \nReporting), se  \nBeneficiary LCI &  \nN  \nII Chairpersons pe  \nsubmitted  \nValidated : &  \nSrna BES ;  \nmobilized, processed Funds  \nas \u201c i Wonk  \n&  \nCress . oS plan for FY,  \n2022/2003", "metadata": {"headings": [{"headings_0": {"content": "activities)", "page": 47, "level": 6}}, {"headings_1": {"content": "parishes", "page": 46, "level": 6}}], "page": 47, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "| 20/07/2022 and", "metadata": {"headings": [{"headings_0": {"content": "| 20/07/2022 and", "page": 47, "level": 5}}, {"headings_1": {"content": "activities)", "page": 47, "level": 6}}], "page": 47, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "L- \n4 \n44 \nSalaries for 13  \nOG Natural 06060302-Strategy for staff paid, 8  \nRESUUFGEN, 01-Environment Au gogqgg- communities salaries  \nfof all  \nEnvironment, Climate and Natural implementation Planning 9 and sensitized on departmental 19 hectares Resources \nrestored Partially implemented Partially implemented change, Land and coordination oe \nBudgeting Sustainable \u2018 NR, 19  \npaid not :  \nManagement  \n;  \nWater developed services \nh ectares of Nabika ;  \n:  \nforest restored (3  \nactivities)  \n\\|  \n18011206- Effective 000027-  \n03-Oversight, DPI Program Programme Meetings,  \nImplementation, Secretariat Working Quarterly reports 2 quarterly 2 quarterly Coordination OLE Group produced (4) (2 reports reports 18-Development Plan and Monitoring \neos Secretariat activities) Implementation PSD P rogram Services \\|\\_\\_ Secretariat  \n04- 18040604-Oversight 000023-  \nAccountability Monitoring Reports of Inspection Budget process  \nSystems and NDP III Programs and coordinated (1  \nService Delivery produced Monitoring AMNIEN \nPartially ee implemented  \nPartially  \nBush. implemented \nFully implemented Fully implemented \n09040106-Community on. 26 staff salaries access & feeder roads  \npaid,", "metadata": {"headings": [{"headings_0": {"content": "| 20/07/2022 and", "page": 47, "level": 5}}, {"headings_1": {"content": "activities)", "page": 47, "level": 6}}, [{"headings_0": {"content": "| 20/07/2022 and", "page": 47, "level": 5}}, {"headings_1": {"content": "activities)", "page": 47, "level": 6}}], [{"headings_0": {"content": "| 20/07/2022 and", "page": 47, "level": 5}}, {"headings_1": {"content": "activities)", "page": 47, "level": 6}}], [{"headings_0": {"content": "| 20/07/2022 and", "page": 47, "level": 5}}, {"headings_1": {"content": "activities)", "page": 47, "level": 6}}], [{"headings_0": {"content": "| 20/07/2022 and", "page": 47, "level": 5}}, {"headings_1": {"content": "activities)", "page": 47, "level": 6}}], [{"headings_0": {"content": "| 20/07/2022 and", "page": 47, "level": 5}}, {"headings_1": {"content": "activities)", "page": 47, "level": 6}}], [{"headings_0": {"content": "| 20/07/2022 and", "page": 47, "level": 5}}, {"headings_1": {"content": "activities)", "page": 47, "level": 6}}], [{"headings_0": {"content": "| 20/07/2022 and", "page": 47, "level": 5}}, {"headings_1": {"content": "activities)", "page": 47, "level": 6}}], [{"headings_0": {"content": "| 20/07/2022 and", "page": 47, "level": 5}}, {"headings_1": {"content": "activities)", "page": 47, "level": 6}}], [{"headings_0": {"content": "| 20/07/2022 and", "page": 47, "level": 5}}, {"headings_1": {"content": "activities)", "page": 47, "level": 6}}], [{"headings_0": {"content": "| 20/07/2022 and", "page": 47, "level": 5}}, {"headings_1": {"content": "activities)", "page": 47, "level": 6}}]], "page": 47, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "Operation", "metadata": {"headings": [{"headings_0": {"content": "Operation", "page": 48, "level": 3}}, {"headings_1": {"content": "| 20/07/2022 and", "page": 47, "level": 5}}], "page": 48, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Urban and  \nconstructed & Community expenses paid,  \nFully implemented Fully implemented maintained to facilitate  \noffice coordinated  \nAccess Road  \nmarket access Maintenance (3 activities)", "metadata": {"headings": [{"headings_0": {"content": "Operation", "page": 48, "level": 3}}, {"headings_1": {"content": "| 20/07/2022 and", "page": 47, "level": 5}}], "page": 48, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014 _|", "metadata": {"headings": [{"headings_0": {"content": "\u2014 _|", "page": 48, "level": 2}}, {"headings_1": {"content": "Operation", "page": 48, "level": 3}}], "page": 48, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "22.7 km of Routine 09-Integrated \nroads mechanised 81.5 km routine  \nTransport 04-Transport 09030601 Transport maintenance done, mechanized,  \nInfrasguefure and en  \n260009-Road 132.2 km under canal under a  \nInkrasinleture  \nServices g ement rehabilitated and Maintenance routine  \nPartially  \nFUMB implemented Partially Fine implemented maintained. rarer manual done, \nmaintenance, ; mechanized .  \nRoad paid \\_4 (3 74 road gangs  \ngang  \nactivities) P aid +  \n09020401-Capacity of renee\u2019 s  \nexiatiig atispart 2600.0 Road  \ninfrastructure and Rehabilitation a  \nFully SAN implemented AIDE  \nFully en implemented MR services increased. activity) Y \n45 \n\u2014 District water 0] supply and  \n6010105-Degraded  \nsanitation  \n06-Natural water catchments coordination Resources, OS Water protected and restored 000006- Boreholes drilled, committee  \nEnvironment, Climate Resources through g  \nPlanning 1g and Rehabilited and meeting g was  \nChange, Land and Management \n: implementation : of Budgeting  \nmeetings 5 held (3 held, water catchment : activities) es quality : Water \nservices testing : management  \nfor old sources measures \nwas done and allowances to BMT were paid. A) Sensitization,  \nfarmer registration  \non farm visists  \n,  \nmonitoring under  \nmicro scale  \nirrigation  \nprogramme  \n1041202-Farmers  \nConducted.  \nsensitised on B)Procurement  \nproductivity and installation of 01-Institutional enhancement  \n60 micro (2 \nFully implemented Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "\u2014 _|", "page": 48, "level": 2}}, {"headings_1": {"content": "Operation", "page": 48, "level": 3}}, [{"headings_0": {"content": "\u2014 _|", "page": 48, "level": 2}}, {"headings_1": {"content": "Operation", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u2014 _|", "page": 48, "level": 2}}, {"headings_1": {"content": "Operation", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u2014 _|", "page": 48, "level": 2}}, {"headings_1": {"content": "Operation", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u2014 _|", "page": 48, "level": 2}}, {"headings_1": {"content": "Operation", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u2014 _|", "page": 48, "level": 2}}, {"headings_1": {"content": "Operation", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u2014 _|", "page": 48, "level": 2}}, {"headings_1": {"content": "Operation", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u2014 _|", "page": 48, "level": 2}}, {"headings_1": {"content": "Operation", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u2014 _|", "page": 48, "level": 2}}, {"headings_1": {"content": "Operation", "page": 48, "level": 3}}]], "page": 48, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "01-AGRO- Strengthening technologies activities) Partially implemented Partially implemented", "metadata": {"headings": [{"headings_0": {"content": "01-AGRO- Strengthening technologies activities) Partially implemented Partially implemented", "page": 49, "level": 3}}, {"headings_1": {"content": "\u2014 _|", "page": 48, "level": 2}}], "page": 49, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "INDUSTRIALIZATION and  \nA) Sensitization, Coordination farmer registration on farm visists  \n,  \nmonitoring under micro scale irrigation programme 1060203-Enabled 010017- Conducted. agricultural extension Machinery B)Procurement supervision system acquisition and installation of developed and and 60 micro (2 operationalised maintenance activities) Ordinances drafted, peer 16-GOVERNANCE \nreviewed/Validated 000014- and public  \nAND SECURITY  \n16060502- Administrative consulted, LGC 01-Institutional Administrative support and Support Administration Coordination services enhanced Services services \n46 \nPartially implemented Partially implemented \nPartially implemented Partially implemented \ncoordinated all  \nyear round, CSB's  \nOffices Retooled,  \nPBS Online  \nBeneficiary LCI &  \nII Chairpersons  \nValidated &  \nmobilized, Funds  \nprocessed &  \ndispatched per LLG  \nManaged (BFP,  \nBudget  \npreparation,  \nBudget approval,  \nand Quarterly  \nReporting) (6  \nactivities)  \nTransfers and VAT to  \n000061-  \nTransfer of LR to  \nNakaseke 16080502-  \nManagement Nakaseke hospital, hospital made, 05-Anti-  \nSegregation of Duties of  \n15 LLG and URA Transfer of Corruption and (SoDs) enforced on Government made (3  \nlocal revenue to", "metadata": {"headings": [{"headings_0": {"content": "01-AGRO- Strengthening technologies activities) Partially implemented Partially implemented", "page": 49, "level": 3}}, {"headings_1": {"content": "\u2014 _|", "page": 48, "level": 2}}, [{"headings_0": {"content": "01-AGRO- Strengthening technologies activities) Partially implemented Partially implemented", "page": 49, "level": 3}}, {"headings_1": {"content": "\u2014 _|", "page": 48, "level": 2}}], [{"headings_0": {"content": "01-AGRO- Strengthening technologies activities) Partially implemented Partially implemented", "page": 49, "level": 3}}, {"headings_1": {"content": "\u2014 _|", "page": 48, "level": 2}}], [{"headings_0": {"content": "01-AGRO- Strengthening technologies activities) Partially implemented Partially implemented", "page": 49, "level": 3}}, {"headings_1": {"content": "\u2014 _|", "page": 48, "level": 2}}], [{"headings_0": {"content": "01-AGRO- Strengthening technologies activities) Partially implemented Partially implemented", "page": 49, "level": 3}}, {"headings_1": {"content": "\u2014 _|", "page": 48, "level": 2}}], [{"headings_0": {"content": "01-AGRO- Strengthening technologies activities) Partially implemented Partially implemented", "page": 49, "level": 3}}, {"headings_1": {"content": "\u2014 _|", "page": 48, "level": 2}}]], "page": 49, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}, {"headings_1": {"content": "01-AGRO- Strengthening technologies activities) Partially implemented Partially implemented", "page": 49, "level": 3}}], "page": 50, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "1202010201-Basic  \nRequirements and  \nCapitation (UPE)  \nMinimum standards 320162-  \ngrant disbursed to Transfers to  \nmet by schools and Capitation 114 schools (1 114 primary  \ntraining institutions Primary) activity) schools Nill Fully implemented Fully implemented 1202010201-Basic Capitation fuds  \n5 01- Requirements and transferred to  \non Education,Sports Minimum standards 320158- Government USE  \nand skills  \nmet by schools and Capitation schools (1  \ntraining institutions (Secondary) activity)  \n1202010201-Basic Capitation funds  \nRequirements and  \ntransferred to skills  \nMinimum standards 320163- Development  \nmet by schools and Capitation institutions (1  \ntraining institutions (Tertiary) activity)  \n09-INTEGRATED 9040106-Community 26 staff salaries  \nTRANSPORT 04-Transport access & feeder roads  \npaid, Operation  \nINFRASTRUCTURE Asset constructed & 260009-Road expenses paid,  \nAND SERVICES Management maintained to facilitate Maintenance office coordinated \n47 \nFully implemented Fully implemented \nFully implemented Fully implemented \nFully implemented Fully implemented \nmarket access (3 activities) \n\u2014 \n1203010512-Reduced  \nmorbidity and  \nmortality due to  \nHIV/AIDS, TB and 320165- malaria and other Primary communicable Health care", "metadata": {"headings": [{"headings_0": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}, {"headings_1": {"content": "01-AGRO- Strengthening technologies activities) Partially implemented Partially implemented", "page": 49, "level": 3}}, [{"headings_0": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}, {"headings_1": {"content": "01-AGRO- Strengthening technologies activities) Partially implemented Partially implemented", "page": 49, "level": 3}}], [{"headings_0": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}, {"headings_1": {"content": "01-AGRO- Strengthening technologies activities) Partially implemented Partially implemented", "page": 49, "level": 3}}], [{"headings_0": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}, {"headings_1": {"content": "01-AGRO- Strengthening technologies activities) Partially implemented Partially implemented", "page": 49, "level": 3}}], [{"headings_0": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}, {"headings_1": {"content": "01-AGRO- Strengthening technologies activities) Partially implemented Partially implemented", "page": 49, "level": 3}}], [{"headings_0": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}, {"headings_1": {"content": "01-AGRO- Strengthening technologies activities) Partially implemented Partially implemented", "page": 49, "level": 3}}], [{"headings_0": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}, {"headings_1": {"content": "01-AGRO- Strengthening technologies activities) Partially implemented Partially implemented", "page": 49, "level": 3}}], [{"headings_0": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}, {"headings_1": {"content": "01-AGRO- Strengthening technologies activities) Partially implemented Partially implemented", "page": 49, "level": 3}}]], "page": 50, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "diseases services Not indicated Fully implemented Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], "page": 51, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Quality care health services provided to 248200 people 1203010510-Hospitals 320080- in financial year and HCs \nSupport to \\_\\| 2023-24 (1 rehabilitated/expanded Hospitals setiviey 02-Population 1203011501-Improve 320066-  \nHealth, Safety population health, Health  \n12-HUMAN CAPITAL and safety and System  \nDEVELOPMENT Management \\| management Strengthening Not indicated \nAppendix 6. Extent of service delive in focus areas \nFully implemented Fully implemented Fully implemented Fully implemented \nNo.  \nProgramme \\| Activity details \\| Total  \nSummary of findings (Time, Audit conclusion Recommendation expenditure \\| Quality, Quantity, Cost and \ni.  \n12-Human \u201a Construction  \n\\|  \nCapital Kikamulo seed S.S \\| \\|  \nDevelopment  \n\\|  \n\\| \nUGX) \u2018Bns Functionali  \nAt the time of inspection on 06\" The project had a very I advised the Accounting Officer to engage \\| September 2023, 5 months had  \nslow  \nprogress \\| the contractor for Kikamulo seed to ensure  \n\\| elapsed from start but the according to the \\| the project is fast tracked.  \nproject was at physical inspection and \\|  \n\\| trenching/excavation level. The District Engineer  \n\\|  \n\\|  \npicture below refers;  \nremarks as indicated in \\|  \n\\| Ruhr progress reports \nDelayed completion of the project affects service delivery to the In the meantime, the students community.  \nare using a makeshift structure  \nwhich is an inconvenience to  \nthem especially during the rainy  \nseason. The picture below  \nrefers; \n48 \n\\| 60 Irrigation systems \\| 0.77 industrializati established in lower  \non \\_ local Governments \n\\| 12-Human \\| Construction of Five 0.521 \\| Capital (5No.) two class Development room blocks and five  \n(5No.) 5 stance VIP  \nlatrines \nThere was a delay in I advised the Accounting Officer to implementation of the encourage farmers to co-fund the micro- program due to slow irrigation program through increased \\|  \nresponse from eligible sensitization  \nbeneficiaries in co-  \nfunding the project. \ninstalled at Buswagiro village in Butalango ward Eee Ses \ni= de Lot  \n>  \nFs  \n=  \nAt the time of inspection in  \nSeptember 2023, only 18 units  \nof irrigation equipment out of  \nplanned 60 had been procured  \nand installed  \nNo value for money on I advised the Accounting Officer to;  \nthe floor works because .  \nAlways seek council approval the finish was of where need for change of scope in cement and not construction works  \nterrazzo as indicated in i\u00ae  \nFollow up with the contractors to the contracts. \nRh  \nKiruli Primary school \nBe  \nJ \nLujjumbi primary school \n49 \nensure the identified environmental issues \\| are addressed.", "metadata": {"headings": [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}, [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}], [{"headings_0": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}, {"headings_1": {"content": "Accountability IFMs Accounts activities) hospital made Fully implemented Fully implemented", "page": 50, "level": 3}}]], "page": 51, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "swooissep Ayesquod udium yom payjeysul ay\u0131dsap 0) azis jeqoy au} \u2018Bra any", "metadata": {"headings": [{"headings_0": {"content": "swooissep Ayesquod udium yom payjeysul ay\u0131dsap 0) azis jeqoy au} \u2018Bra any", "page": 53, "level": 2}}, {"headings_1": {"content": "diseases services Not indicated Fully implemented Fully implemented", "page": 51, "level": 3}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "jooy>S % ye joouas uompadsu! \u2018paniesqo 5,009 Ysluyy spie0q 72 -000\u2019077\u2019XDN spadse", "metadata": {"headings": [{"headings_0": {"content": "jooy>S % ye joouas uompadsu! \u2018paniesqo 5,009 Ysluyy spie0q 72 -000\u2019077\u2019XDN spadse", "page": 53, "level": 3}}, {"headings_1": {"content": "swooissep Ayesquod udium yom payjeysul ay\u0131dsap 0) azis jeqoy au} \u2018Bra any", "page": 53, "level": 2}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "goueys au1\u0131yel au !9N9aMOH 5,008 jo e jo auop pue os", "metadata": {"headings": [{"headings_0": {"content": "goueys au1\u0131yel au !9N9aMOH 5,008 jo e jo auop pue os", "page": 53, "level": 2}}, {"headings_1": {"content": "jooy>S % ye joouas uompadsu! \u2018paniesqo 5,009 Ysluyy spie0q 72 -000\u2019077\u2019XDN spadse", "page": 53, "level": 3}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "rss Ayewi\u0131d", "metadata": {"headings": [{"headings_0": {"content": "rss Ayewi\u0131d", "page": 53, "level": 4}}, {"headings_1": {"content": "goueys au1\u0131yel au !9N9aMOH 5,008 jo e jo auop pue os", "page": 53, "level": 2}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Asewid 310m ayr uated an\u0131padsa\u0131 ozesa) spieog uo uid ue, yuawuonaug 310M jo", "metadata": {"headings": [{"headings_0": {"content": "Asewid 310m ayr uated an\u0131padsa\u0131 ozesa) spieog uo uid ue, yuawuonaug 310M jo", "page": 53, "level": 3}}, {"headings_1": {"content": "rss Ayewi\u0131d", "page": 53, "level": 4}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "\u2018aya|d ysiuly 240M swooissep et YOU ou sseib _", "metadata": {"headings": [{"headings_0": {"content": "\u2018aya|d ysiuly 240M swooissep et YOU ou sseib _", "page": 53, "level": 2}}, {"headings_1": {"content": "Asewid 310m ayr uated an\u0131padsa\u0131 ozesa) spieog uo uid ue, yuawuonaug 310M jo", "page": 53, "level": 3}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "40 woo 30", "metadata": {"headings": [{"headings_0": {"content": "\u2018aya|d ysiuly 240M swooissep et YOU ou sseib _", "page": 53, "level": 2}}, {"headings_1": {"content": "Asewid 310m ayr uated an\u0131padsa\u0131 ozesa) spieog uo uid ue, yuawuonaug 310M jo", "page": 53, "level": 3}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "ofje62eS alam Jo uld au} weasul 30 $00.)", "metadata": {"headings": [{"headings_0": {"content": "ofje62eS alam Jo uld au} weasul 30 $00.)", "page": 53, "level": 1}}, {"headings_1": {"content": "\u2018aya|d ysiuly 240M swooissep et YOU ou sseib _", "page": 53, "level": 2}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "aw BuIMOIIO) s\u0131ool} payeripul we'z uo\u0131s\u0131noJd z x penuo) 6unueid", "metadata": {"headings": [{"headings_0": {"content": "aw BuIMOIIO) s\u0131ool} payeripul we'z uo\u0131s\u0131noJd z x penuo) 6unueid", "page": 53, "level": 1}}, {"headings_1": {"content": "ofje62eS alam Jo uld au} weasul 30 $00.)", "page": 53, "level": 1}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "nun", "metadata": {"headings": [{"headings_0": {"content": "nun", "page": 53, "level": 2}}, {"headings_1": {"content": "aw BuIMOIIO) s\u0131ool} payeripul we'z uo\u0131s\u0131noJd z x penuo) 6unueid", "page": 53, "level": 1}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "ata SUL a40M aut XON ON U wre 3509", "metadata": {"headings": [{"headings_0": {"content": "ata SUL a40M aut XON ON U wre 3509", "page": 53, "level": 4}}, {"headings_1": {"content": "nun", "page": 53, "level": 2}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "SOM 0} \u00ae", "metadata": {"headings": [{"headings_0": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}, {"headings_1": {"content": "ata SUL a40M aut XON ON U wre 3509", "page": 53, "level": 4}}], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "qW oul \u00b0 \\| \\| \n\u00b0 \\| \\| \\| \n\\| \\\\ \n\\| ! \n\\| \\| \n\\\\ \nAppendix7: Utilization of the Wage Budget", "metadata": {"headings": [{"headings_0": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}, {"headings_1": {"content": "ata SUL a40M aut XON ON U wre 3509", "page": 53, "level": 4}}, [{"headings_0": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}, {"headings_1": {"content": "ata SUL a40M aut XON ON U wre 3509", "page": 53, "level": 4}}], [{"headings_0": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}, {"headings_1": {"content": "ata SUL a40M aut XON ON U wre 3509", "page": 53, "level": 4}}], [{"headings_0": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}, {"headings_1": {"content": "ata SUL a40M aut XON ON U wre 3509", "page": 53, "level": 4}}], [{"headings_0": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}, {"headings_1": {"content": "ata SUL a40M aut XON ON U wre 3509", "page": 53, "level": 4}}], [{"headings_0": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}, {"headings_1": {"content": "ata SUL a40M aut XON ON U wre 3509", "page": 53, "level": 4}}], [{"headings_0": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}, {"headings_1": {"content": "ata SUL a40M aut XON ON U wre 3509", "page": 53, "level": 4}}]], "page": 53, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "commissioning/handover.", "metadata": {"headings": [{"headings_0": {"content": "commissioning/handover.", "page": 55, "level": 6}}, {"headings_1": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}], "page": 55, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "complete The substantially e Access road was too steep and there is need for Kalege HCIII.  \nlandscaping. However, this was not catered for in the scope of works. In its current state, it cannot be accessed by an ambulance. \n52 \ne It was observed that there was no provision for water borne toilet in the design. The in-charge of the health center decried the lack of toilet facility for the new structure. \ninside complete The waiting area the  \nHCIII \neco bove is the", "metadata": {"headings": [{"headings_0": {"content": "commissioning/handover.", "page": 55, "level": 6}}, {"headings_1": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}, [{"headings_0": {"content": "commissioning/handover.", "page": 55, "level": 6}}, {"headings_1": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}], [{"headings_0": {"content": "commissioning/handover.", "page": 55, "level": 6}}, {"headings_1": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}], [{"headings_0": {"content": "commissioning/handover.", "page": 55, "level": 6}}, {"headings_1": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}], [{"headings_0": {"content": "commissioning/handover.", "page": 55, "level": 6}}, {"headings_1": {"content": "SOM 0} \u00ae", "page": 53, "level": 3}}]], "page": 55, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "complete", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 56, "level": 2}}, {"headings_1": {"content": "commissioning/handover.", "page": 55, "level": 6}}], "page": 56, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "pit ang ash pit besides it. \nroad that cannot be ee \n= The steep access accessed by ambulance and other vehicles \nAppendix 9; Inspection of Education grant  \nNo. Project Name Brief about Pictorial  \nAudit Remarks  \nthe project  \nConstruction The  \nof a 2 contractor  \n> A horizontal crack on the inner wall at the ring beam was observed as well as on classroom was awarded  \nthe floor  \nblock at St. to Kakalubo  \nAndrews Ltd. at a  \n> According to the BOQ, a provision for 130 square meters of 25mm thick terrazzo Baggwa contract price  \nfinish laid in bays complete with all fittings, worth UGX.7,800,000 was made. The primary of UGX.  \nschool in 74,377,390.", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 56, "level": 2}}, {"headings_1": {"content": "commissioning/handover.", "page": 55, "level": 6}}, [{"headings_0": {"content": "complete", "page": 56, "level": 2}}, {"headings_1": {"content": "commissioning/handover.", "page": 55, "level": 6}}], [{"headings_0": {"content": "complete", "page": 56, "level": 2}}, {"headings_1": {"content": "commissioning/handover.", "page": 55, "level": 6}}], [{"headings_0": {"content": "complete", "page": 56, "level": 2}}, {"headings_1": {"content": "commissioning/handover.", "page": 55, "level": 6}}]], "page": 56, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "nn ae", "metadata": {"headings": [{"headings_0": {"content": "nn ae", "page": 56, "level": 5}}, {"headings_1": {"content": "complete", "page": 56, "level": 2}}], "page": 56, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Semuto sub-  \neriorof the county  \nconstructed classroom block \nfloor was however of cement finishing. \n> The two classroom block was converted into a multi-purpose hall by separating using foldable metallic door and not a wall as specified in the drawings. The Engineer : explained ; that request to change nn multi-purpose  \na it into : hall for a \n53 \nexaminations as well as others was considered. The wall was supposed to accommodate the pin boards. There was however no evidence of council approval of the change.", "metadata": {"headings": [{"headings_0": {"content": "nn ae", "page": 56, "level": 5}}, {"headings_1": {"content": "complete", "page": 56, "level": 2}}, [{"headings_0": {"content": "nn ae", "page": 56, "level": 5}}, {"headings_1": {"content": "complete", "page": 56, "level": 2}}], [{"headings_0": {"content": "nn ae", "page": 56, "level": 5}}, {"headings_1": {"content": "complete", "page": 56, "level": 2}}], [{"headings_0": {"content": "nn ae", "page": 56, "level": 5}}, {"headings_1": {"content": "complete", "page": 56, "level": 2}}], [{"headings_0": {"content": "nn ae", "page": 56, "level": 5}}, {"headings_1": {"content": "complete", "page": 56, "level": 2}}]], "page": 56, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 57, "level": 4}}, {"headings_1": {"content": "nn ae", "page": 56, "level": 5}}], "page": 57, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "> According to the BOQ, provision was made for 2 pin boards of size 2.4m x 1.2m high at a total cost of UGX.270,000. No pin boards were installed as required  \nA horizontal crack on the ring  \n> Use of makeshift classrooms that are unusable during rainy seasons  \nbeam  \nwas \nobserved inside  \nthe completed classroom  \n> The school is not fenced \nA cement floor was constructed instead of a terazo floor as specified in", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 57, "level": 4}}, {"headings_1": {"content": "nn ae", "page": 56, "level": 5}}, [{"headings_0": {"content": "en", "page": 57, "level": 4}}, {"headings_1": {"content": "nn ae", "page": 56, "level": 5}}], [{"headings_0": {"content": "en", "page": 57, "level": 4}}, {"headings_1": {"content": "nn ae", "page": 56, "level": 5}}]], "page": 57, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "_the BOQ.", "metadata": {"headings": [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], "page": 57, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "Te  \n1 el  \nA foldable metallic door was constructed in the place of a wall. The wall was designed to hold a soft bin board on either side. \n\\} \nmake shift classroom at Baggwa primary school \n54 \nConstruction The  \nof a 2 contractor  \nclassroom  \nwas awarded Ju HL:  \nblock at to Zillon  \nMagoma Investments  \nprimary Ltd. at a  \nschool in XX contract price  \nThe completed classroom sub-county of UGX.  \n70,164,939 \nNo soft wood pin boards fixed at the back. Also note \\_\\_the cement floor. En \nLas  \nThe splash apron not constructed as per design. Environmental aspects like planting of grass were also not undertaken. \n> No plaque showing contractor, name and year of project \n> According to the BOQ, a provision for 130 square meters of 25mm thick terrazzo finish laid in bays complete with all fittings, worth UGX.7,800,000 was made. The floor was however of cement finishing. \n> According to the BOQ, provision was made for 2 pin boards of size 2.4m x 1.2m high at a total cost of UGX.270,000. No pin boards were installed as required. Charts were taped directly on the wall surface.  \n> Environmental aspects not addressed e.g planting of grass  \n> The school is not fenced \n55 \nAppendix 10: Failure to update Enterprise and Household registers making up the SACCO  \nSN Vote Name  \nParish Name  \nName of SACCO  \nNumber of PDM enterprises Does SACCO maintain updated enterprise and House iy ns hold registers  \n= mn a nn  \n\u2014  \n=  \nNakaseke DLG Magoma Magoma PDM SACCO  \n2", "metadata": {"headings": [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}, [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}]], "page": 57, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Nakaseke DLG  \nKatuugo PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "Ward  \nSACCO  \nNakaseke DLG Mpwedde Mpwedde PDM SACCO  \n5 Nakaseke DLG  \nMifunya PDM SACCO one 28 Ber Kasangombe SACCO \nKiwoko  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}, [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}]], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Nakaseke DLG Bwetagiro PDM SACCO 1  \nYes  \n9.\\_\\_\\| Nakaseke DLG  \nKasambya PDM SACCO On 30 Fern Nakaseke DLG Kivumu Kito Kivumu Kito PDM SACCO 2  \nYes", "metadata": {"headings": [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "Vote Name Parish Name Name of SACCO  \nList of flagship projects Are the flagship How many Number of How of How of the many  \nmany  \nper SACCO projects consistent enterprises PDM the farming enterprises with the priority are  \nenterprises enterprises are from the commodities selected implementin  \nare farming priority commodity by the LG? g flagship enterprises  \nProjects  \nT", "metadata": {"headings": [{"headings_0": {"content": "_the BOQ.", "page": 57, "level": 5}}, {"headings_1": {"content": "en", "page": 57, "level": 4}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "MagomaiPDMISAGCOL.", "metadata": {"headings": [{"headings_0": {"content": "MagomaiPDMISAGCOL.", "page": 59, "level": 3}}, {"headings_1": {"content": "_the BOQ.", "page": 57, "level": 5}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "\\_  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "MagomaiPDMISAGCOL.", "page": 59, "level": 3}}, {"headings_1": {"content": "_the BOQ.", "page": 57, "level": 5}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "|INone=", "metadata": {"headings": [{"headings_0": {"content": "|INone=", "page": 59, "level": 3}}, {"headings_1": {"content": "MagomaiPDMISAGCOL.", "page": 59, "level": 3}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "7", "metadata": {"headings": [{"headings_0": {"content": "|INone=", "page": 59, "level": 3}}, {"headings_1": {"content": "MagomaiPDMISAGCOL.", "page": 59, "level": 3}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "LN ee Er", "metadata": {"headings": [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}, {"headings_1": {"content": "|INone=", "page": 59, "level": 3}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "2. Nakaseke DLG Katuugo Katuugo PDM SACCO Bull Fattening vs ee  \nNakaseke DLG Ngoma North Ngoma North Ward PDM Bull Fattening  \nYes 11 23 33 Ward  \nSACCO  \nNakaseke DLG Mpwedde Mpwedde PDM SACCO  \n5 Nakaseke DLG Mifunya  \nMifunya PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}, {"headings_1": {"content": "|INone=", "page": 59, "level": 3}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": " \nN/A a = \\| Coffee Farming  \nNakaseke DLG Bukuuku Bukuuku, Kasangombe Piggery Yes  \n20 17  \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}, {"headings_1": {"content": "|INone=", "page": 59, "level": 3}}, [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}, {"headings_1": {"content": "|INone=", "page": 59, "level": 3}}]], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Nakaseke DLG East Ward East Ward Kiwoko PDM None  \nN/A Kiwoko  \nSACCO  \nNakaseke DLG", "metadata": {"headings": [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}, {"headings_1": {"content": "|INone=", "page": 59, "level": 3}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "BwetagiroPDM SACCO\\_\\_\\| None Nakaseke DLG  \nKesar BYARD ISAC COR \nSee Ne \\| eo WO Eo", "metadata": {"headings": [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}, {"headings_1": {"content": "|INone=", "page": 59, "level": 3}}, [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}, {"headings_1": {"content": "|INone=", "page": 59, "level": 3}}]], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Nakaseke DLG Kivumu KitoPDMSACCO TNA \\|", "metadata": {"headings": [{"headings_0": {"content": "LN ee Er", "page": 59, "level": 3}}, {"headings_1": {"content": "|INone=", "page": 59, "level": 3}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "list"}}, {"content": "[|", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "heading"}}, {"content": "56 \nAppendix 12; Physical Inspection of Household Project Implementation \nVote Name  \nParish Name Name of SACCO Name of PRF Loan Amount Loan Amount as Project funded beneficiary  \nas per SACCO per household  \nrecords  \nevidence  \nprovided  \nBe \"Nakaseke DLG I ===]: PDM =\\|  \nMagoma Magoma Nanyonga Hadijah 800,000 r 800,000 r rearing. \n\\| Cattle  \nSACCO  \nBought a Friesian cow. \nPhoto & activity financed Status of the project Bought a Friesian cow. \nNakaseke DLG Magoma Magoma PDM Nakirijja Salome 1,000,000 ' 1,000,000 \u2019 Coffee planting.  \nBought fertilizers for her SACCO coffee plantation Bought fertilizers for  \nher coffee plantation \n5 Sr  \nSEN Ferti lizer for coffee Nakaseke DLG Katuugo Katuugo PDM 1,000,000 r 1,000,000 1 Cattle rearing.  \nSACCO  \nBought one calf and  \ndisinfectants. \nplantation  \nBought one calf and disinfectants. \nNakaseke DLG Katuugo Katuugo PDM Coleb 1,000,000 1,000,000 Cattle rearing. Bought 2 calves. Bought 2 calves. SACCO  \nBought 2 calves.  \n\u00a9 Nakaseke DLG Ngoma North Ngoma North Ward Nantegeka 1,000,000 1,000,000 Cattle :  \nae \\| rearing. a", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}, [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}]], "page": 59, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}, {"content": "Bought bull  \nWard PDM SACCO George  \nBought a bull  \nBought a bull  \nNakaseke DLG Ngoma North Ngoma North Ward Natukunda 1,000,000 1,000,000 Cattle rearing. Bought a bull  \nBought a bull  \n. Ward PDM SACCO Apophia  \nBought a bull  \nNakaseke DLG Mpwedde Mpwedde PDM Paul Kalemerwa 1,000,000 1,000,000 Coffee Farming. Bought fertilizers, Bought fertilizers, SACCO  \ndisinfectants  \ndisinfectants and paid Bought fertilizers,  \nemployees to work on his disinfectants and  \ncoffee farm.  \npaid employees to  \nwork on his coffee  \nfarm.  \nNakaseke DLG Mpwedde Mpwedde PDM Kikonyogo Julius 1,000,000 1,000,000 Banana farming Oils for salon business Instead bought oils and SACCO  \ntreatments for his saloon. Instead bought oils \n57 \nand treatments for  \nDid not follow the priority his saloon.  \ncommodity list of Nakaseke DLG.  \n1,000,000 Coffee Farming.  \nBought fertilizers for his coffee plantation.  \nBought fertilizers for  \nhis coffee plantation. \n1,000,000 7 1,000,000 Coffee Farming.  \nBought fertilizers and disinfectants for his \nNassaka Proscovia 1,000,000 r Kasangombe PDM \ncoffee plantation. \n1,000,000  \nBanana plantation Bought fridge for bar Instead bought a fridge for her bar and started a firewood business.  \nDid not follow the priority commodity list of Nakaseke DLG.  \n1,000,000 1,000,000 Banana Plantation NPK fertilizers for banana Bought NPK fertilizers for Kasangombe PDM  \nplantation his banana plantation. \nDid not follow the priority commodity list of Nakaseke DLG.  \nEast Ward Kiwoko  \n1,000,000 1,000,000 Banana Plantation Manure for banana Bought manure and paid plantation off employees working in the banana plantation. \nDid not follow the priority commodity list of \nEast Ward Kiwoko Nakibudde Felisha 300,000 300,000 Bwetagiro PDM Lukuga Bwetagiro 1,000,000 1,000,000 \n58 \nNakaseke DLG.  \nBeans Farming.  \nBean seeds for planting Bought beans to plant \nDid not follow the priority commodity list of Nakaseke DLG.  \nBought 2 big pigs \nBought 2 big pigs \nBought 2 mature pigs & 6 sows", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}, [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}], [{"headings_0": {"content": "[|", "page": 59, "level": 2}}, {"headings_1": {"content": "LN ee Er", "page": 59, "level": 3}}]], "page": 60, "document_name": "Nakaseke District Local Government Report of thr Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
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+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF NAMAYINGO DISTRICT LOCAL GOVERNMENT  \nFOR THE YEAR ENDED 30\u2122 JUNE, 2023", "metadata": {"headings": [], "page": 1, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], "page": 1, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS  \nEEE  \niii EEE EEE \nEEE 1 BaSiS: TOF OD IMON 1 a cevinccnsvaaaramnccssnsicarsinaaniaiesniienesdanseanne sa ciunnanannnoneaneatneanensntansesentccouesnaeeanenurerimndeuceneseesny \nBe EEE 1 1.0 Implementation of the Approved BUdg@t.........ccccccccccesesesesesesesececesesececscececscececacsestarscatscees 1 2.0 Management of the Government Salary Payroll.......c.c.ccccccccccescscscscsesesvsesesesrseseseseeeeeeeeees 10", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}]], "page": 1, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ot.", "metadata": {"headings": [{"headings_0": {"content": "Ot.", "page": 3, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], "page": 3, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "14 ee EEE \n3.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS)................... 14 IE N 23 scanners Senger ea re a neenmertataas \nManagement's Responsibility for the Financial Statement.......0.0.ccccccesesessssessesesecececeserseseseseees 23 Auditor\u2019s Responsibility for the Audit of Financial Statements... 24 Other Reporting Responsibilities...............uueeeeeeeeneennnnnnnennnnnnnennnnnnnennnnnnnnennennennnennnne 25 Report on the Audit of Compliance with Legislation............ecaesesseeen: 25 4.0 Implementation of the Parish Development Model ..........uuueeeeeeeneenenenenenenenannenenennnnnn 25 APPENDICES  \n34 \u201e0.200000 na anne nun anne een \nList of Acronyms \nAcronym \\| \\_ Meaning \\_\\_\\| \u0131 DLG District \n\\_\\_ Local Government oe nn  \n\\| ET \\| \n\\| \n. GU cst Government of Uganda  \n\\| .", "metadata": {"headings": [{"headings_0": {"content": "Ot.", "page": 3, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}, [{"headings_0": {"content": "Ot.", "page": 3, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Ot.", "page": 3, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Ot.", "page": 3, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Ot.", "page": 3, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Ot.", "page": 3, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Ot.", "page": 3, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Ot.", "page": 3, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}]], "page": 3, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "International", "metadata": {"headings": [{"headings_0": {"content": "International", "page": 4, "level": 1}}, {"headings_1": {"content": "Ot.", "page": 3, "level": 5}}], "page": 4, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Organization \u00a2 of Supreme Audit Institutions  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "International", "page": 4, "level": 1}}, {"headings_1": {"content": "Ot.", "page": 3, "level": 5}}], "page": 4, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|IPPS-", "metadata": {"headings": [{"headings_0": {"content": "|IPPS-", "page": 4, "level": 1}}, {"headings_1": {"content": "International", "page": 4, "level": 1}}], "page": 4, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I Integrated Personnel and Payroll system", "metadata": {"headings": [{"headings_0": {"content": "|IPPS-", "page": 4, "level": 1}}, {"headings_1": {"content": "International", "page": 4, "level": 1}}], "page": 4, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| ISSAIS on", "metadata": {"headings": [{"headings_0": {"content": "| ISSAIS on", "page": 4, "level": 4}}, {"headings_1": {"content": "|IPPS-", "page": 4, "level": 1}}], "page": 4, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nInternational Standards of Supreme s  \nAudit Institutions \u2014 ee", "metadata": {"headings": [{"headings_0": {"content": "| ISSAIS on", "page": 4, "level": 4}}, {"headings_1": {"content": "|IPPS-", "page": 4, "level": 1}}, [{"headings_0": {"content": "| ISSAIS on", "page": 4, "level": 4}}, {"headings_1": {"content": "|IPPS-", "page": 4, "level": 1}}]], "page": 4, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PLGEAM ati", "metadata": {"headings": [{"headings_0": {"content": "PLGEAM ati", "page": 4, "level": 3}}, {"headings_1": {"content": "| ISSAIS on", "page": 4, "level": 4}}], "page": 4, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PTR Local BER  \nu  \nGovernment Financial BEE Re and Accounting Manual, ; 2007 ee a Haie \u201cLGFAR \\| Say \u2014 an Local Government Financial and \\| Accounting \\| Manual, EN EEE Na  \n1 u \noo. \\| Local C", "metadata": {"headings": [{"headings_0": {"content": "PLGEAM ati", "page": 4, "level": 3}}, {"headings_1": {"content": "| ISSAIS on", "page": 4, "level": 4}}, [{"headings_0": {"content": "PLGEAM ati", "page": 4, "level": 3}}, {"headings_1": {"content": "| ISSAIS on", "page": 4, "level": 4}}]], "page": 4, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "err ament P\u0131 Public Procurement and Disposal Authority a a |", "metadata": {"headings": [{"headings_0": {"content": "err ament P\u0131 Public Procurement and Disposal Authority a a |", "page": 4, "level": 1}}, {"headings_1": {"content": "PLGEAM ati", "page": 4, "level": 3}}], "page": 4, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u Local Revenue \\| DEE ENTE \\| \n\\_ Lower cal Governments \\_", "metadata": {"headings": [{"headings_0": {"content": "err ament P\u0131 Public Procurement and Disposal Authority a a |", "page": 4, "level": 1}}, {"headings_1": {"content": "PLGEAM ati", "page": 4, "level": 3}}, [{"headings_0": {"content": "err ament P\u0131 Public Procurement and Disposal Authority a a |", "page": 4, "level": 1}}, {"headings_1": {"content": "PLGEAM ati", "page": 4, "level": 3}}]], "page": 4, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fi", "metadata": {"headings": [{"headings_0": {"content": "Fi", "page": 4, "level": 1}}, {"headings_1": {"content": "err ament P\u0131 Public Procurement and Disposal Authority a a |", "page": 4, "level": 1}}], "page": 4, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \n; 7 \\| Ministry of Education  \n\\| i of Finance, Planning and Economic Developmer", "metadata": {"headings": [{"headings_0": {"content": "Fi", "page": 4, "level": 1}}, {"headings_1": {"content": "err ament P\u0131 Public Procurement and Disposal Authority a a |", "page": 4, "level": 1}}], "page": 4, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ministry", "metadata": {"headings": [{"headings_0": {"content": "Ministry", "page": 4, "level": 3}}, {"headings_1": {"content": "Fi", "page": 4, "level": 1}}], "page": 4, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "to", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 4, "level": 3}}, {"headings_1": {"content": "Ministry", "page": 4, "level": 3}}], "page": 4, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ Ministry \nof Local Government: a", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 4, "level": 3}}, {"headings_1": {"content": "Ministry", "page": 4, "level": 3}}, [{"headings_0": {"content": "to", "page": 4, "level": 3}}, {"headings_1": {"content": "Ministry", "page": 4, "level": 3}}]], "page": 4, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 1}}, {"headings_1": {"content": "to", "page": 4, "level": 3}}], "page": 4, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \n\\| Public Finance Management At  \nFEINEN. Secretary / Secretary to Treasury K \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF NAMAYINGO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 1}}, {"headings_1": {"content": "to", "page": 4, "level": 3}}, [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 1}}, {"headings_1": {"content": "to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 1}}, {"headings_1": {"content": "to", "page": 4, "level": 3}}]], "page": 4, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 1}}], "page": 5, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Namayingo 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 Namayingo 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": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 1}}]], "page": 5, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of Namayingo District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Namayingo District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District Council had a budget of UGX.41,406,730,325 out of which UGX.38,266,839,549 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 1}}]], "page": 5, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], "page": 6, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| SN Details \\| Budget Warrants % UGX UGX fundin \\| 1 Recurrent (Wage) \\| 22,754,702,908 21,433,270,723 94 2 Recurrent (Non-wage) 6,583,631,636 6,264,993,301 \\| 95", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], "page": 6, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 3 Development", "metadata": {"headings": [{"headings_0": {"content": "| 3 Development", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], "page": 6, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "12,068,395,781 10,568,575,5255 \\| 72 \\|", "metadata": {"headings": [{"headings_0": {"content": "| 3 Development", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], "page": 6, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 6, "level": 1}}, {"headings_1": {"content": "| 3 Development", "page": 6, "level": 3}}], "page": 6, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "41,406,730,325 38,266,839,549 \\| 92 \\| \nOut of the total warrants of UGX.38,266,839,549, I reviewed the utilisation of warrants worth UGX.24,103,059,533 (63%) as summarised in the table below. \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants  \n1 Wage expenditure 20,519,372,422 20,519,372,422 54 \\| 2 PDM expenditure audited \\_\\| 50,028,318 20,569,400,740 54  \n3 Education grant - Formerly 504,264,545 21,073,665,285 55 SFG  \n4 UGIFT (Infrastructure) 1,120,264,075 22,193,929,360 \\| 58  \n5 Water development grant 631,526,860 \\_22,825,456,220 \\| 60  \n6 Microscale irrigation projects 156,407,632 22,981,863,852 61  \n7 DDEG \n\\| 459,388,681 23,441,252,533 61 \\| 8 URF \n\\| 661,807,000 24,103,059,533 63 Total of the utilised 24,103,059,533  \nwarrants audited \nOut of the total warrants of UGX.38,266,839,549 in the financial year 2022/2023, \nNo Observation Recommendation 1.1 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, the DLG planned to collect The", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 6, "level": 1}}, {"headings_1": {"content": "| 3 Development", "page": 6, "level": 3}}, [{"headings_0": {"content": "| Total", "page": 6, "level": 1}}, {"headings_1": {"content": "| 3 Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 6, "level": 1}}, {"headings_1": {"content": "| 3 Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 6, "level": 1}}, {"headings_1": {"content": "| 3 Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 6, "level": 1}}, {"headings_1": {"content": "| 3 Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 6, "level": 1}}, {"headings_1": {"content": "| 3 Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 6, "level": 1}}, {"headings_1": {"content": "| 3 Development", "page": 6, "level": 3}}]], "page": 6, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "| Total", "page": 6, "level": 1}}], "page": 7, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "local revenue of UGX.296,566,741 however; by the end of the Officer  \nshould year, only UGX.195,650,000 had been collected representing ensure that all 66% performance. The summary is in the table below and the lower  \nlocal details are in Appendix 1.  \ngovernments remit 100% of local Approved Actual Variance Variance revenue to the budget Collections district. \nNon-Tax 215,802,991 114,886,250 100,916,741 Revenues  \n296,566,741 \\| 195,650,000 \\| 100,916,741 \\| \nThe DLG over collected revenue from LST and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1. \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nNo Out-put Activity Purpose of Budget the un- Amount implemented  \nactivities  \n1 Human Transfer to To implement 90,714,419 capital other planned  \ndevelopme government activities  \nnt \nunits \nThe under collection of local revenue was attributed to the", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "| Total", "page": 6, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "| Total", "page": 6, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "| Total", "page": 6, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "| Total", "page": 6, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "| Total", "page": 6, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "| Total", "page": 6, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "| Total", "page": 6, "level": 1}}]], "page": 7, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], "page": 7, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Non remittance of local revenue collected by LLGs to the district general fund account. \nThe Accounting Officer explained that the local revenue reported on the IFMS was less by UGX.90,714,419 because Namayingo Town council and the other sub counties did not \nNo Observation Recommendation Programme Approved Warrants %  \nbudget  \nfundi  \nng  \nAgro- Industrialization 2,484,806,025 2,252,006,025 91%  \nTourism Development 7,366,310 7,366,310 100%  \n\\|  \nNatural Resources, 450,232,412 450,232,412 100%  \nEnvironment  \nPrivate Sector 101,759,521 29,069,609 29%", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}, [{"headings_0": {"content": "following;", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "following;", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}]], "page": 7, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 8, "level": 2}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], "page": 8, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated Transport 687,029,928 684,711,232 100% Infrastructure  \nManufacturing 6,482,136 6,482,136 100% Human Capital \\| 25,581,507,16 24,490,280,82 96% Development 0 6 Public Sector 2,813,854,677 2,679,735,675 95% Transformation  \nCommunity 19,016,574 19,016,574 100% Mobilization and Mind-  \nset  \nGovernance and 1,786,721,715 1,786,721,715 100%", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 8, "level": 2}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], "page": 8, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 8, "level": 2}}, {"headings_1": {"content": "Development", "page": 8, "level": 2}}], "page": 8, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development Plan 745,998,636 619,998,636 83%", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 8, "level": 2}}, {"headings_1": {"content": "Development", "page": 8, "level": 2}}], "page": 8, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 8, "level": 2}}, {"headings_1": {"content": "Security", "page": 8, "level": 2}}], "page": 8, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total 34,684,775,0 33,025,621,1 94  \n50 \nThe UGX.1,659,153,944 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo. Programme Amount not Activities Purpose of warranted not the implement unimpleme ed  \nnted  \nactivity  \n1 Agro-  \n232,800,000 General staff Salaries for Industrializatio salaries extension n \nworkers  \nunder production department Private Sector 72,689,912 Allowances, Day to day Development workshops, running of welfare, the district, printing and allowances stationery for field activities and \nObservation  \nRecommendation \nDDEG activities 1,659,153,944 \nAs a result of failure to warrant the budgeted funds, the District could not implement the following;  \noe Some extension workers, secondary school teachers and health workers were not paid.  \ne Not all pensioners were paid.  \nLLGs were not able to implement all their planned activities e \ne Periodic maintenance of Bujwanga- Busiro road was not done \nThe Accounting Officer explained that continuous engagement between the district and MOFPED is ongoing to ensure that all funds are received as budgeted. \nPerformance of External Assistance \nThe entity had an approved budget for external assistance of The", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 8, "level": 2}}, {"headings_1": {"content": "Security", "page": 8, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 8, "level": 2}}, {"headings_1": {"content": "Security", "page": 8, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 8, "level": 2}}, {"headings_1": {"content": "Security", "page": 8, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 8, "level": 2}}, {"headings_1": {"content": "Security", "page": 8, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 8, "level": 2}}, {"headings_1": {"content": "Security", "page": 8, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 8, "level": 2}}, {"headings_1": {"content": "Security", "page": 8, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 8, "level": 2}}, {"headings_1": {"content": "Security", "page": 8, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 8, "level": 2}}, {"headings_1": {"content": "Security", "page": 8, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 8, "level": 2}}, {"headings_1": {"content": "Security", "page": 8, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 8, "level": 2}}, {"headings_1": {"content": "Security", "page": 8, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 8, "level": 2}}, {"headings_1": {"content": "Security", "page": 8, "level": 2}}]], "page": 8, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 8, "level": 2}}], "page": 9, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UGX.6,425,388,490 from the various programmes out of which Officer  \nshould \nUGX.5,045,568,399 was warranted resulting in a shortfall of engage  \nthe \nUGX.1,379,820,091 representing 79% performance.  \nrelevant", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 8, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 8, "level": 2}}]], "page": 9, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], "page": 9, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The performance of warrants for each of the programmes is partners  \nand \nshown in the table below;  \nensure that all \nbudgeted funds are", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}, [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}]], "page": 9, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "eee Programme", "metadata": {"headings": [{"headings_0": {"content": "eee Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], "page": 9, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ka Approved budget  \n= % warranted. fundin \nEnvironment 118,675,000 118,675,000 Human Capital 76 \nGovernance and  \nSecurity 657,820,000 657,820,000 Development Plan  \nImplementation 210,836,600 153,454,804 6,425,388,490 5,045,568,399 79 \nThe UGX.1,379,820,091 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nAmount not Activitie \nNo Observation Recommendation Developme 57,381,796 Consulta Mind set  \nnt Plan ncy change of  \nImplement services, community  \nation donations members,  \nto  \nsupport  \nschools vulnerable  \nunder communities  \nOVCs", "metadata": {"headings": [{"headings_0": {"content": "eee Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}, [{"headings_0": {"content": "eee Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "eee Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "eee Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "eee Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "eee Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}]], "page": 9, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,379,820,091", "metadata": {"headings": [{"headings_0": {"content": "1,379,820,091", "page": 10, "level": 8}}, {"headings_1": {"content": "eee Programme", "page": 9, "level": 1}}], "page": 10, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1. Construction works on Buhemba Seed School", "metadata": {"headings": [{"headings_0": {"content": "1,379,820,091", "page": 10, "level": 8}}, {"headings_1": {"content": "eee Programme", "page": 9, "level": 1}}], "page": 13, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Refer to Appendix 2 for details. \nThe Accounting Officer explained that delayed works at Buhemba Seed School was due to inadequate capacity by the contractor who had many sites running concurrently, however several engagements have been held and resolutions made on expediting the construction. \n1.7 \nDelivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF \nActivity Source of Total Pictorial Summary of Audit Manageme details funds expendit evidence findings conclusion nt  \nure (Time, Quality, Response Quantity, Cost  \nand \nRehabilitation 5... \\|  \n210,000,0 jexe\\* At the time of Fully  \nThe defects of 11km 00 RS \u00a9) inspection, I implemented will be kyetume-  \nobserved that however, rectified Nyenga road \n\\| the road had the when funds = potholes and potholes and are availed. sunk points sunk points  \ncausing should be  \ndeterioration of worked on  \nthe roads to  \nprevent  \ndeterioration  \nof  \nthe roads. \nThe Accounting Officer should liaise with URF to ensure that funds are availed for the works to be done. \n1.7:2 The service delivery under focus areas  \nI sampled nine (9) out of sixteen (16) activities in Four (4) focus areas with a total expenditure of UGX.1,394,631,441 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nFocus Area Key Observation", "metadata": {"headings": [{"headings_0": {"content": "1,379,820,091", "page": 10, "level": 8}}, {"headings_1": {"content": "eee Programme", "page": 9, "level": 1}}, [{"headings_0": {"content": "1,379,820,091", "page": 10, "level": 8}}, {"headings_1": {"content": "eee Programme", "page": 9, "level": 1}}], [{"headings_0": {"content": "1,379,820,091", "page": 10, "level": 8}}, {"headings_1": {"content": "eee Programme", "page": 9, "level": 1}}], [{"headings_0": {"content": "1,379,820,091", "page": 10, "level": 8}}, {"headings_1": {"content": "eee Programme", "page": 9, "level": 1}}], [{"headings_0": {"content": "1,379,820,091", "page": 10, "level": 8}}, {"headings_1": {"content": "eee Programme", "page": 9, "level": 1}}], [{"headings_0": {"content": "1,379,820,091", "page": 10, "level": 8}}, {"headings_1": {"content": "eee Programme", "page": 9, "level": 1}}], [{"headings_0": {"content": "1,379,820,091", "page": 10, "level": 8}}, {"headings_1": {"content": "eee Programme", "page": 9, "level": 1}}], [{"headings_0": {"content": "1,379,820,091", "page": 10, "level": 8}}, {"headings_1": {"content": "eee Programme", "page": 9, "level": 1}}], [{"headings_0": {"content": "1,379,820,091", "page": 10, "level": 8}}, {"headings_1": {"content": "eee Programme", "page": 9, "level": 1}}], [{"headings_0": {"content": "1,379,820,091", "page": 10, "level": 8}}, {"headings_1": {"content": "eee Programme", "page": 9, "level": 1}}], [{"headings_0": {"content": "1,379,820,091", "page": 10, "level": 8}}, {"headings_1": {"content": "eee Programme", "page": 9, "level": 1}}], [{"headings_0": {"content": "1,379,820,091", "page": 10, "level": 8}}, {"headings_1": {"content": "eee Programme", "page": 9, "level": 1}}]], "page": 13, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Key", "metadata": {"headings": [{"headings_0": {"content": "Key", "page": 14, "level": 2}}, {"headings_1": {"content": "1,379,820,091", "page": 10, "level": 8}}], "page": 14, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "recommendation(s) \nEducation  \no There were cracks observed in the o The", "metadata": {"headings": [{"headings_0": {"content": "Key", "page": 14, "level": 2}}, {"headings_1": {"content": "1,379,820,091", "page": 10, "level": 8}}, [{"headings_0": {"content": "Key", "page": 14, "level": 2}}, {"headings_1": {"content": "1,379,820,091", "page": 10, "level": 8}}]], "page": 14, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "Key", "page": 14, "level": 2}}], "page": 14, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 14, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 2}}], "page": 14, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "wall and erosion of the walkway of  \nOfficer should ensure Grant  \nthe 2 classroom block at Bulagayi that these defects Primary School  \nare worked on before Implication payment of retention.  \nThis can affect the longevity of the  \nclassroom thus denying the intended  \nbeneficiaries the services expected. \nCc G) et 7  \no Construction works of Buhemba The contractor should Seed School were still at ring beam  \nexpedite the works and and wall plate stage despite the strong  \nmeasures \nnon-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nNamayingo DLG had a wage budget of UGX.22,754,702,908, out of which UGX.20,519,372,422 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation \\| 2.1 Utilization of the Wage Budget  \nThe Accounting should The DLG had an approved wage budget of roll over the recruitment UGX.18,096,712,838 and obtained supplementary of staff to the funding of UGX.4,657,990,070 resulting into a revised subsequent  \nfinancial \nwage budget of UGX.22,754,702,908 of which years. UGX.21,433,270,723 (94%) was warranted resulting  \ninto unwarranted funds of UGX.1,321,432,185 (6%). \nOut of the total warrants, UGX.20,519,372,422 was utilized by the DLG resulting in un-utilized warrants of UGX.913,898,301 representing utilization of 96% as summarized in the table below and detailed in \nAppendix 3. \nApprove Supplem Revised Warra Payment Unspe d Budget entary Budget nts s UGX. nt UGX. Bn UGX. Bn UGX. Bn UGX. Bn Balanc Bn e UGX. Bn 22.76  \n0.91 \nFrom the analysis, I noted that;  \noe There was an under absorption of", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 14, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 2}}, [{"headings_0": {"content": "Development", "page": 14, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 2}}], [{"headings_0": {"content": "Development", "page": 14, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 2}}], [{"headings_0": {"content": "Development", "page": 14, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 2}}], [{"headings_0": {"content": "Development", "page": 14, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 2}}], [{"headings_0": {"content": "Development", "page": 14, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 2}}], [{"headings_0": {"content": "Development", "page": 14, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 2}}], [{"headings_0": {"content": "Development", "page": 14, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 2}}], [{"headings_0": {"content": "Development", "page": 14, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 2}}], [{"headings_0": {"content": "Development", "page": 14, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 2}}], [{"headings_0": {"content": "Development", "page": 14, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 2}}]], "page": 14, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.913,898,301", "metadata": {"headings": [{"headings_0": {"content": "UGX.913,898,301", "page": 15, "level": 2}}, {"headings_1": {"content": "Development", "page": 14, "level": 8}}], "page": 15, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer attributed the under absorption to suspension of recruitment by the Ministry of Public Service in the financial year 2022/23. \nto support their first appointment. \nc) A total of 19(1.4%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. 4 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation.  \niii 15 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \niii. \nNo funds were paid as salary to employees in question after exit and this is considered a financial loss to Government. \nThe Accounting Officer explained that 131 of those who appeared for validation and lacked minute extracts of appointment were from the Districts of Iganga, Bugiri and Tororo and that the District had communicated to their respective District Service Commissions to avail certified copies of appointments.", "metadata": {"headings": [{"headings_0": {"content": "UGX.913,898,301", "page": 15, "level": 2}}, {"headings_1": {"content": "Development", "page": 14, "level": 8}}, [{"headings_0": {"content": "UGX.913,898,301", "page": 15, "level": 2}}, {"headings_1": {"content": "Development", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.913,898,301", "page": 15, "level": 2}}, {"headings_1": {"content": "Development", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.913,898,301", "page": 15, "level": 2}}, {"headings_1": {"content": "Development", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.913,898,301", "page": 15, "level": 2}}, {"headings_1": {"content": "Development", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.913,898,301", "page": 15, "level": 2}}, {"headings_1": {"content": "Development", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.913,898,301", "page": 15, "level": 2}}, {"headings_1": {"content": "Development", "page": 14, "level": 8}}]], "page": 15, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details  \ne The Accounting Officer A total of 283 employees on the payroll had should engage the inconsistencies in their dates of birth, captured in the affected staff and payroll and data captured by NIRA on the National IDs.  \nensure that employee The information is critical in the identification of an records are duly individual.  \nupdated and brought to the attention of the Inconsistent information undermines the integrity of Ministry of Public the District\u2019s records and may complicate the employee Service within a service history and retirement procedures. Where the specified timeline for errors in dates of birth increase the length of service, it  \nappropriate action. may lead to the irregular extension of employee  \nservice. \nensure that salaries I noted that;  \nare paid accurately as a) 545 employee records were captured on wrong per the salary scales scale/notches leading to an over computation of  \nand budget for annual UGX.41,804,909 and under computation of salary increments", "metadata": {"headings": [{"headings_0": {"content": "UGX.913,898,301", "page": 15, "level": 2}}, {"headings_1": {"content": "Development", "page": 14, "level": 8}}, [{"headings_0": {"content": "UGX.913,898,301", "page": 15, "level": 2}}, {"headings_1": {"content": "Development", "page": 14, "level": 8}}]], "page": 16, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.564,551,048.", "metadata": {"headings": [{"headings_0": {"content": "UGX.564,551,048.", "page": 17, "level": 2}}, {"headings_1": {"content": "UGX.913,898,301", "page": 15, "level": 2}}], "page": 17, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "where necessary. In addition, the HCM b) A total of 118 employees were not paid salary system should be amounting to UGX.160,886,908 in the period under  \nreviewed to automate review leading to arrears.  \nthe increments since they are based on \u00a9) Over-remittance of UGX.93,321,336 and under- individual appointment remittance of UGX.40,299,540 of statutory anniversaries. deductions were made by the entity during the  \nperiod. Overpaid amounts should be recovered d) Over-remittance of UGX.105,559,937 and under- from beneficiaries, remittance of UGX.24,448,179 of non-statutory while underpayments deductions were made by the entity during the should be budgeted", "metadata": {"headings": [{"headings_0": {"content": "UGX.564,551,048.", "page": 17, "level": 2}}, {"headings_1": {"content": "UGX.913,898,301", "page": 15, "level": 2}}], "page": 17, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "period.", "metadata": {"headings": [{"headings_0": {"content": "period.", "page": 17, "level": 8}}, {"headings_1": {"content": "UGX.564,551,048.", "page": 17, "level": 2}}], "page": 17, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "for and paid.", "metadata": {"headings": [{"headings_0": {"content": "period.", "page": 17, "level": 8}}, {"headings_1": {"content": "UGX.564,551,048.", "page": 17, "level": 2}}], "page": 17, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the issue of Ensure that the salary annual salary increment anomalies arises out of system arrears position is errors. He further explained that the identified residual verified by Internal arrears did exist as a result of staffs having Auditor General and a inconsistences in their NIRA information in the FY certificate of arrears is 2021/2022 leading to non-payment. The inconsistences obtained  \nbefore were corrected in FY 2022/2023 and as an entity, they payment of the have submitted a request for residual arrears which the  \narrears.  \nFinance ministry has not honoured to date.  \ne Ensure timely reconciliation of the amounts \nbefore effecting payments. In addition, the amounts over remitted should be followed up with a view of recovery. \nPut in place controls to ensure that non- statutory deductions are always accurately \nThe Accounting Officer explained that she is working with the concerned parties to obtain the staff establishment. \nOther Matter \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "period.", "page": 17, "level": 8}}, {"headings_1": {"content": "UGX.564,551,048.", "page": 17, "level": 2}}, [{"headings_0": {"content": "period.", "page": 17, "level": 8}}, {"headings_1": {"content": "UGX.564,551,048.", "page": 17, "level": 2}}], [{"headings_0": {"content": "period.", "page": 17, "level": 8}}, {"headings_1": {"content": "UGX.564,551,048.", "page": 17, "level": 2}}], [{"headings_0": {"content": "period.", "page": 17, "level": 8}}, {"headings_1": {"content": "UGX.564,551,048.", "page": 17, "level": 2}}], [{"headings_0": {"content": "period.", "page": 17, "level": 8}}, {"headings_1": {"content": "UGX.564,551,048.", "page": 17, "level": 2}}], [{"headings_0": {"content": "period.", "page": 17, "level": 8}}, {"headings_1": {"content": "UGX.564,551,048.", "page": 17, "level": 2}}], [{"headings_0": {"content": "period.", "page": 17, "level": 8}}, {"headings_1": {"content": "UGX.564,551,048.", "page": 17, "level": 2}}]], "page": 17, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "period.", "page": 17, "level": 8}}], "page": 18, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nNamayingo District received UGX.631,530,698, out of UGX.631,530,698 budgeted (100%) for the financial year 2022/23. Out of the UGX.631,530,698 received, the District spent UGX.631,526,860 (99.9%) leading to un-utilized funds of UGX.3,838. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "period.", "page": 17, "level": 8}}, [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "period.", "page": 17, "level": 8}}], [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "period.", "page": 17, "level": 8}}], [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "period.", "page": 17, "level": 8}}], [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "period.", "page": 17, "level": 8}}], [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "period.", "page": 17, "level": 8}}]], "page": 18, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 18, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 18, "level": 1}}], "page": 18, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "quantity 1 Rural Water and Construction of boreholes 4 \n4 \\| Sanitation Sub- Rehabilitation of boreholes 25  \n33  \nGrant Construction of VIP latrine 2 2", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 18, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 18, "level": 1}}, [{"headings_0": {"content": "quantity", "page": 18, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 18, "level": 1}}]], "page": 18, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(traditional", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 18, "level": 8}}, {"headings_1": {"content": "quantity", "page": 18, "level": 1}}], "page": 18, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 1}}, {"headings_1": {"content": "(traditional", "page": 18, "level": 8}}], "page": 18, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Piped Water Construction of piped 100% 100%", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 1}}, {"headings_1": {"content": "(traditional", "page": 18, "level": 8}}], "page": 18, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 20, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 1}}], "page": 20, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the shortcoming and explained that in the current financial year, allocations were done as per the guidelines. \nThe Accounting Officer should assess and evaluate areas neighbouring the health centre that can support the drilling of a borehole. \nb) Funding and Absorption  \nI reviewed the budget performance of Namayingo DLG and noted the following; \n\u00a9 UGX.631,530,698 (100%) was received. Out of the funds received UGX.397,290,221(63%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX.234,240,477 (37%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below; \nPurpose Budgeted amount Released Variance amount \n1 Rural Water and Sanitation  \n397,290,221 397,290,221 Sub-Grant  \n(traditional  \ncomponent \n2 Piped Water Sub-Grant 234,240,477 234,240,477 \nEstimate", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 20, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 20, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 20, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 20, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 20, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 20, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 20, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 20, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 1}}]], "page": 20, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Absorp", "metadata": {"headings": [{"headings_0": {"content": "Absorp", "page": 21, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 20, "level": 1}}], "page": 21, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "tion \n(A) (UGX) (B) (UGX) (C) (UGX)  \nUGX  \nRural Water and 397,290,221 397,290,221 397,286,383 3,838  \nSanitation Sub-  \nGrant (traditional  \ncomponent  \nPiped Water Sub- 234,240,477 234,240,477 234,240,477 100 Grant (UgIFT  \ncomponent  \n631,530,698 631,530,698 631,526,860 Pe \nMy review of the annual work plan, budgets and performance reports revealed o  \nthat out of the planned six (6) activities, 6 were fully implemented. \nc) Review of the Implementation of the Grant activities", "metadata": {"headings": [{"headings_0": {"content": "Absorp", "page": 21, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 20, "level": 1}}, [{"headings_0": {"content": "Absorp", "page": 21, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Absorp", "page": 21, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Absorp", "page": 21, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 20, "level": 1}}]], "page": 21, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Paragraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and", "metadata": {"headings": [{"headings_0": {"content": "Paragraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and", "page": 21, "level": 2}}, {"headings_1": {"content": "Absorp", "page": 21, "level": 5}}], "page": 21, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that;  \nThe District should test at least 20% of the already existing water sources across o  \nthe LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption.  \no All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "Paragraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and", "page": 21, "level": 2}}, {"headings_1": {"content": "Absorp", "page": 21, "level": 5}}], "page": 21, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 21, "level": 1}}, {"headings_1": {"content": "Paragraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and", "page": 21, "level": 2}}], "page": 21, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I reviewed the implementation of the Grant activities and noted the following;  \ne Only 60 (17%) of the existing water sources were tested contrary to the standard requirement of 20%. This is shown in the table below; \nSs Categor Numbe Percentag Numbe Percentag Percentag Percentage N \\|y  \nr of e required rtested \\|e actually euntested of tested water to be tested water sources tested (b) (a-b) sources (a) suitable for human consumption \n1 Existing \\| 356 20% 60 17% \\| 3% 100% projects  \n2 New 4 100% 4 100% 0% \nI conducted physical inspections of two (2) projects implemented at on 26'\" October 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Pictorial Evidence Recommendation(s) Remarks  \n1 Drilling of \\|o The water was  \noe The water officer borehole clean and the  \nshould continue to at Sinde borehole was  \nsupervise the water parish in fenced. The  \nuser committees to Buhemba users of the  \nensure compliance and facility had no  \nproper use of the issues with it and", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 21, "level": 1}}, {"headings_1": {"content": "Paragraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and", "page": 21, "level": 2}}, [{"headings_0": {"content": "500litres/hour.", "page": 21, "level": 1}}, {"headings_1": {"content": "Paragraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and", "page": 21, "level": 2}}], [{"headings_0": {"content": "500litres/hour.", "page": 21, "level": 1}}, {"headings_1": {"content": "Paragraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and", "page": 21, "level": 2}}], [{"headings_0": {"content": "500litres/hour.", "page": 21, "level": 1}}, {"headings_1": {"content": "Paragraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and", "page": 21, "level": 2}}], [{"headings_0": {"content": "500litres/hour.", "page": 21, "level": 1}}, {"headings_1": {"content": "Paragraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and", "page": 21, "level": 2}}]], "page": 21, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "facility.", "metadata": {"headings": [{"headings_0": {"content": "facility.", "page": 22, "level": 8}}, {"headings_1": {"content": "500litres/hour.", "page": 21, "level": 1}}], "page": 22, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "stated that the Photo showing \\| water user \\_\\_borehole on 26/10/23 \\| committee was  \nactive.", "metadata": {"headings": [{"headings_0": {"content": "facility.", "page": 22, "level": 8}}, {"headings_1": {"content": "500litres/hour.", "page": 21, "level": 1}}], "page": 22, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 22, "level": 2}}, {"headings_1": {"content": "facility.", "page": 22, "level": 8}}], "page": 22, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "response  \nShe appreciated the commendation. \n2 Phase II\\|oe I observed that s im, +... 5 The Accounting Officer mini piped the tap at acura should regularly monitor eo)  \nBR  \nwater Buyombo HCII Be  \nand inspect these facilities system was not ee = \\| such that the users are functional at the =\u2014 ~ \n\\| not denied benefit from \\|\\|  \ntime Of kuss them.", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 22, "level": 2}}, {"headings_1": {"content": "facility.", "page": 22, "level": 8}}, [{"headings_0": {"content": "Management", "page": 22, "level": 2}}, {"headings_1": {"content": "facility.", "page": 22, "level": 8}}], [{"headings_0": {"content": "Management", "page": 22, "level": 2}}, {"headings_1": {"content": "facility.", "page": 22, "level": 8}}]], "page": 22, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bee", "metadata": {"headings": [{"headings_0": {"content": "Bee", "page": 22, "level": 1}}, {"headings_1": {"content": "Management", "page": 22, "level": 2}}], "page": 22, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "inspection", "metadata": {"headings": [{"headings_0": {"content": "inspection", "page": 22, "level": 8}}, {"headings_1": {"content": "Bee", "page": 22, "level": 1}}], "page": 22, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ee] Management \n1 response =e a bn The taps were fixed \\| Sh and water is en", "metadata": {"headings": [{"headings_0": {"content": "inspection", "page": 22, "level": 8}}, {"headings_1": {"content": "Bee", "page": 22, "level": 1}}, [{"headings_0": {"content": "inspection", "page": 22, "level": 8}}, {"headings_1": {"content": "Bee", "page": 22, "level": 1}}]], "page": 22, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "running.", "metadata": {"headings": [{"headings_0": {"content": "running.", "page": 22, "level": 2}}, {"headings_1": {"content": "inspection", "page": 22, "level": 8}}], "page": 22, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sid", "metadata": {"headings": [{"headings_0": {"content": "Sid", "page": 22, "level": 2}}, {"headings_1": {"content": "running.", "page": 22, "level": 2}}], "page": 22, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers (UGiFT", "metadata": {"headings": [{"headings_0": {"content": "Sid", "page": 22, "level": 2}}, {"headings_1": {"content": "running.", "page": 22, "level": 2}}], "page": 22, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 22, "level": 1}}, {"headings_1": {"content": "Sid", "page": 22, "level": 2}}], "page": 22, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following;  \n3.2.1 Positive observations  \nI noted the following areas where management had commendable performance; \noe A comparison of UGIFT activities implemented with the Annual work plan and budget revealed that all UGIFT activities were budgeted for.  \ne The District allocated funds to the upgrade and new construction according to the guidelines leading to effective provision of health services as planned. \n3.2.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \na) Funding and Absorption  \nThe district budgeted and received UGX.3,096,100,760 (100%); Out of the received funds, UGX.1,687,383,781(55%) was spent, thus leaving UGX.1,408,716,979 unutilized. Details are in the table below;  \nne \n\u201cApproved \\|Warrants/ \\|Expenditure \\| \\| Under Under  \nbudget (UGX) Release (UGX) funding absorption (A) (B) (C) D=(A-B) E=(B-C) Capital 3,009,096,212 3,009,096,212 1,600,379,233 1,408,716,979 \n\\| 0 \\|", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 22, "level": 1}}, {"headings_1": {"content": "Sid", "page": 22, "level": 2}}, [{"headings_0": {"content": "Program", "page": 22, "level": 1}}, {"headings_1": {"content": "Sid", "page": 22, "level": 2}}], [{"headings_0": {"content": "Program", "page": 22, "level": 1}}, {"headings_1": {"content": "Sid", "page": 22, "level": 2}}], [{"headings_0": {"content": "Program", "page": 22, "level": 1}}, {"headings_1": {"content": "Sid", "page": 22, "level": 2}}], [{"headings_0": {"content": "Program", "page": 22, "level": 1}}, {"headings_1": {"content": "Sid", "page": 22, "level": 2}}], [{"headings_0": {"content": "Program", "page": 22, "level": 1}}, {"headings_1": {"content": "Sid", "page": 22, "level": 2}}], [{"headings_0": {"content": "Program", "page": 22, "level": 1}}, {"headings_1": {"content": "Sid", "page": 22, "level": 2}}]], "page": 22, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 22, "level": 1}}], "page": 23, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recurrent 87,004,548 87,004,548 87,004,548 0 0 Total 3,096,100,760\\| 3,096,100,760\\| 1,687,383,781 \nUnder absorption of released funds resulted in partial implementation of the following key activities;  \noe Construction of buildings at Buhemba Seed School \nAs a result, education services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that the delay at Buhemba Seed School was due to inadequate capacity by the contractor who had many sites running concurrently, however several engagements have been held and resolutions made on expediting \nI noted that the District did not have land titles for one piece of land on which one (1) UGIFT infrastructure projects worth UGX.3,208,683,415 was implemented. Details are in the table below; \n\\| SN \\| UGIFT Project  \nContract Amount \\| Land size  \nUGX  \n\\|\" Construction of Buhemnba Seed School 1,958,981,054  \n6 acres in Buhemba Sub-County \nThere is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that the process of titling was in its advanced stages due for completion. \nThe Accounting officer should engage the relevant authorities to ensure that the titling process is not delayed. \nInspection of UgIFT activities  \nI conducted physical inspections on 26\" October 2023 of three (3) UGIFT projects implemented at UGX.1,600,379,233 to assess service delivery indicators. \nI observed the following as summarised in the table below; \nSN Project Inspection Pictorial Evidence Recommendat Remarks (Time, ion", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 22, "level": 1}}, [{"headings_0": {"content": "development", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 22, "level": 1}}], [{"headings_0": {"content": "development", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 22, "level": 1}}], [{"headings_0": {"content": "development", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 22, "level": 1}}], [{"headings_0": {"content": "development", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 22, "level": 1}}], [{"headings_0": {"content": "development", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 22, "level": 1}}], [{"headings_0": {"content": "development", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 22, "level": 1}}], [{"headings_0": {"content": "development", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 22, "level": 1}}], [{"headings_0": {"content": "development", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 22, "level": 1}}], [{"headings_0": {"content": "development", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 22, "level": 1}}], [{"headings_0": {"content": "development", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 22, "level": 1}}], [{"headings_0": {"content": "development", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 22, "level": 1}}]], "page": 23, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quality, Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quality, Quantity,", "page": 24, "level": 8}}, {"headings_1": {"content": "development", "page": 23, "level": 2}}], "page": 24, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Cost  \nand", "metadata": {"headings": [{"headings_0": {"content": "Quality, Quantity,", "page": 24, "level": 8}}, {"headings_1": {"content": "development", "page": 23, "level": 2}}], "page": 24, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 24, "level": 8}}, {"headings_1": {"content": "Quality, Quantity,", "page": 24, "level": 8}}], "page": 24, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Construction e Works were at 20% \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 24, "level": 8}}, {"headings_1": {"content": "Quality, Quantity,", "page": 24, "level": 8}}], "page": 24, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|| The Accounting", "metadata": {"headings": [{"headings_0": {"content": "|| The Accounting", "page": 24, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 24, "level": 8}}], "page": 24, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3  \nof Buhemba and behind \\| aes TLE \u201c Officer should \n\\|  \nOD  \nSeed School schedule. \\|\\| mn \\|\\| ensure at Buhemba \n= m ~~~\"! contractor  \noe Was at ring beam \\|.  \n\\|  \nshould expedite : en  \n7  \nContractor: , \\| \\| \\|\\|the works and \nand wall plate level \\| \n\\| \nKranima : Eco yet should be at  \nroofin g \\| EL \\|\\| measures \nA>\u00bb. \\| strong Solutions  \n(/ should be taken", "metadata": {"headings": [{"headings_0": {"content": "|| The Accounting", "page": 24, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 24, "level": 8}}, [{"headings_0": {"content": "|| The Accounting", "page": 24, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 24, "level": 8}}], [{"headings_0": {"content": "|| The Accounting", "page": 24, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 24, "level": 8}}], [{"headings_0": {"content": "|| The Accounting", "page": 24, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 24, "level": 8}}], [{"headings_0": {"content": "|| The Accounting", "page": 24, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 24, "level": 8}}], [{"headings_0": {"content": "|| The Accounting", "page": 24, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 24, "level": 8}}], [{"headings_0": {"content": "|| The Accounting", "page": 24, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 24, "level": 8}}]], "page": 24, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= | |", "metadata": {"headings": [{"headings_0": {"content": "= | |", "page": 24, "level": 1}}, {"headings_1": {"content": "|| The Accounting", "page": 24, "level": 4}}], "page": 24, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Management by management Contract Response to amounts GX.  \n1,958,981,054 The Accounting ensure Officer = noted the el Compliance ; of \"photo showing state or \\|", "metadata": {"headings": [{"headings_0": {"content": "= | |", "page": 24, "level": 1}}, {"headings_1": {"content": "|| The Accounting", "page": 24, "level": 4}}], "page": 24, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 25, "level": 8}}, {"headings_1": {"content": "= | |", "page": 24, "level": 1}}], "page": 25, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "house as at 26/10/23  \nthe projects to Contractor: She appreciated the  \navoid the non- Jopal concern by the  \nutilization of Investments infrastructure. . auditors and further  \nand Logistics  \nstated that at the  \ntime of inspection  \nContract  \nthere was a cholera  \nAU  \nUGX.285,000, emergency gend and the  \nstaff house was being  \n000  \nused as a store for  \nAmount paid drugs. The facility has  \nsince been occupied  \nto u inspection :  \nby the health  \ndatei .  \nworkers", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 25, "level": 8}}, {"headings_1": {"content": "= | |", "page": 24, "level": 1}}], "page": 25, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.285,000,", "metadata": {"headings": [{"headings_0": {"content": "UGX.285,000,", "page": 25, "level": 8}}, {"headings_1": {"content": "Response", "page": 25, "level": 8}}], "page": 25, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\" \n000 \\| \n3.3 Education Development Grant  \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 663,159,514 for the construction of; two (2) classroom blocks, five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.3.1 Positive observations  \nI noted the following areas were management had commendable performance; \noe The District maintained an up to date asset register of education facilities showing the status of their conditions leading to fair distribution of education facilities.  \ne Six (6) projects were screened for likely environmental and social impacts and plans were prepared thus mitigation measures were in place.  \ne The District incorporated education development grants project activities totaling UGX.504,285,551 into the district plans and budgetary framework enabling the district to spend on planned activities hence ensuring service delivery. \nManager (DEO) should ensure that proper site Minutes are prepared and made readily available alongside critical documents such as site visit reports. All these reports should be kept at the District Education Office with copies available at the site. \nI noted that all 7 Projects/programs submitted monthly physical progress reports as per guidelines. I further noted that the district did not submit monthly financial reports to the Accounting Officer for onward submission to the MoES. \nFailure to prepare monthly financial reports may lead to misuse of Project/program funds. \nThe Accounting Officer acknowledged the shortcoming and pledged to prepare financial reports as per the guideline in the subsequent financial year. \nThe Accounting Officer should seek guidance from the Ministry of Education on the relevant information that should be reported on. \nb) Inspection for service delivery under the Education Development Grant  \nI sampled five (5) projects with a total expenditure of UGX.372,341,539 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nSN Project Inspection Pictorial Recommendation(s) Remarks  \nEvidence", "metadata": {"headings": [{"headings_0": {"content": "UGX.285,000,", "page": 25, "level": 8}}, {"headings_1": {"content": "Response", "page": 25, "level": 8}}, [{"headings_0": {"content": "UGX.285,000,", "page": 25, "level": 8}}, {"headings_1": {"content": "Response", "page": 25, "level": 8}}], [{"headings_0": {"content": "UGX.285,000,", "page": 25, "level": 8}}, {"headings_1": {"content": "Response", "page": 25, "level": 8}}], [{"headings_0": {"content": "UGX.285,000,", "page": 25, "level": 8}}, {"headings_1": {"content": "Response", "page": 25, "level": 8}}], [{"headings_0": {"content": "UGX.285,000,", "page": 25, "level": 8}}, {"headings_1": {"content": "Response", "page": 25, "level": 8}}], [{"headings_0": {"content": "UGX.285,000,", "page": 25, "level": 8}}, {"headings_1": {"content": "Response", "page": 25, "level": 8}}], [{"headings_0": {"content": "UGX.285,000,", "page": 25, "level": 8}}, {"headings_1": {"content": "Response", "page": 25, "level": 8}}], [{"headings_0": {"content": "UGX.285,000,", "page": 25, "level": 8}}, {"headings_1": {"content": "Response", "page": 25, "level": 8}}], [{"headings_0": {"content": "UGX.285,000,", "page": 25, "level": 8}}, {"headings_1": {"content": "Response", "page": 25, "level": 8}}], [{"headings_0": {"content": "UGX.285,000,", "page": 25, "level": 8}}, {"headings_1": {"content": "Response", "page": 25, "level": 8}}], [{"headings_0": {"content": "UGX.285,000,", "page": 25, "level": 8}}, {"headings_1": {"content": "Response", "page": 25, "level": 8}}], [{"headings_0": {"content": "UGX.285,000,", "page": 25, "level": 8}}, {"headings_1": {"content": "Response", "page": 25, "level": 8}}], [{"headings_0": {"content": "UGX.285,000,", "page": 25, "level": 8}}, {"headings_1": {"content": "Response", "page": 25, "level": 8}}], [{"headings_0": {"content": "UGX.285,000,", "page": 25, "level": 8}}, {"headings_1": {"content": "Response", "page": 25, "level": 8}}]], "page": 25, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Time, Quality,", "metadata": {"headings": [{"headings_0": {"content": "(Time, Quality,", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.285,000,", "page": 25, "level": 8}}], "page": 26, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "(Time, Quality,", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.285,000,", "page": 25, "level": 8}}], "page": 26, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 26, "level": 2}}, {"headings_1": {"content": "(Time, Quality,", "page": 26, "level": 8}}], "page": 26, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "om", "metadata": {"headings": [{"headings_0": {"content": "om", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}], "page": 26, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Construction of The latrine was ol u \\| @ The Accounting Gender and not  \n\\| should ensure that Disability yet in use by the  \nSensitive and school as they \na official commissioning of \\| projects is undertaken Climate were \\| and communication resilient waiting for it to \\|\\|  \nimproved to avoid such emptiable 5 be \\| \\| instances.  \nstance VIP commissioned by \\|  \nLatrine at the Photo showing  \nLwangosia DEO. state of latrine \\|  \nat \n26,516,545. the official", "metadata": {"headings": [{"headings_0": {"content": "om", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}, [{"headings_0": {"content": "om", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}], [{"headings_0": {"content": "om", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}]], "page": 26, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "commissioning.", "metadata": {"headings": [{"headings_0": {"content": "commissioning.", "page": 27, "level": 8}}, {"headings_1": {"content": "om", "page": 26, "level": 2}}], "page": 27, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction of a The quality of I I a 2 \nthe classroom jb\\} [)3\u00b0  \n. \nClassroom Block was not \nat satisfactory given Bulagayi Primary that cracks had School, Sigulu developed on the island walls and the \nwalkway was Contractor: Hoyo damaged. jo UA, \nTwins Ltd \nBone atte Management beast it Contract  \nresponse \nAmount: The Accounting UGX.90,972,009 Officer stated that repairs Amount paid to would be done inspection date: before retention UGX.90,972,009 payment is made. \nOther Information \nThe Accounting Officer should ensure that the \nshortcomings are rectified. \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nManagement's Responsibility for the Financial Statements  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Namayingo DLG.", "metadata": {"headings": [{"headings_0": {"content": "commissioning.", "page": 27, "level": 8}}, {"headings_1": {"content": "om", "page": 26, "level": 2}}, [{"headings_0": {"content": "commissioning.", "page": 27, "level": 8}}, {"headings_1": {"content": "om", "page": 26, "level": 2}}], [{"headings_0": {"content": "commissioning.", "page": 27, "level": 8}}, {"headings_1": {"content": "om", "page": 26, "level": 2}}], [{"headings_0": {"content": "commissioning.", "page": 27, "level": 8}}, {"headings_1": {"content": "om", "page": 26, "level": 2}}], [{"headings_0": {"content": "commissioning.", "page": 27, "level": 8}}, {"headings_1": {"content": "om", "page": 26, "level": 2}}], [{"headings_0": {"content": "commissioning.", "page": 27, "level": 8}}, {"headings_1": {"content": "om", "page": 26, "level": 2}}], [{"headings_0": {"content": "commissioning.", "page": 27, "level": 8}}, {"headings_1": {"content": "om", "page": 26, "level": 2}}], [{"headings_0": {"content": "commissioning.", "page": 27, "level": 8}}, {"headings_1": {"content": "om", "page": 26, "level": 2}}], [{"headings_0": {"content": "commissioning.", "page": 27, "level": 8}}, {"headings_1": {"content": "om", "page": 26, "level": 2}}], [{"headings_0": {"content": "commissioning.", "page": 27, "level": 8}}, {"headings_1": {"content": "om", "page": 26, "level": 2}}], [{"headings_0": {"content": "commissioning.", "page": 27, "level": 8}}, {"headings_1": {"content": "om", "page": 26, "level": 2}}], [{"headings_0": {"content": "commissioning.", "page": 27, "level": 8}}, {"headings_1": {"content": "om", "page": 26, "level": 2}}], [{"headings_0": {"content": "commissioning.", "page": 27, "level": 8}}, {"headings_1": {"content": "om", "page": 26, "level": 2}}], [{"headings_0": {"content": "commissioning.", "page": 27, "level": 8}}, {"headings_1": {"content": "om", "page": 26, "level": 2}}]], "page": 27, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Auditor\u2019s 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": "commissioning.", "page": 27, "level": 8}}, {"headings_1": {"content": "om", "page": 26, "level": 2}}], "page": 28, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets.  \nAll the 50 SACCOs were registered under the Cooperative Societies Act to ensure the legality of the organisation.  \nAll the 50 Parishes in Namayingo DLG were included in the database of the 10,594 parishes that were used as a basis for funding the PDM SACCOS.  \nThe training of trainers (Core Implementation team) was carried out and was attended by the prescribed cadres.  \nThe training of trainers was carried out on the dates shown in Appendix 8.  \nThe consolidated report was prepared and submitted to the National PDM Coordinator as per the guidelines.  \nTraining of local experts was carried out. The training was attended by Parish Chiefs, CDOs, Commercial Officers, and Extension officers.  \nAll the 50 Parishes carried out training of households and enterprise group leaders.  \nThe chairpersons of all the 50 SACCOs signed the Financing agreements with the CAO.  \nAll the SACCOs held a general meeting.  \nIn all the SACCOs, a leadership vetting committee was elected and inaugurated. In all the PDM SACCOs, the vetting criterion following the PDM SACCO byelaws was included in the minutes.  \nAll the PDM SACCOs had training of the PDM SACCO members during the", "metadata": {"headings": [{"headings_0": {"content": "commissioning.", "page": 27, "level": 8}}, {"headings_1": {"content": "om", "page": 26, "level": 2}}], "page": 30, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "meeting.", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 30, "level": 1}}, {"headings_1": {"content": "commissioning.", "page": 27, "level": 8}}], "page": 30, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All the 50 PDM SACCOs operated a fully constituted Board and held regular board meetings.  \nAll the PDM SACCOs included the bank account opening resolution in the minutes, and were opened in line with the board resolutions.  \nIn all the 50 PDM SACCOs, the SACCO bank account numbers provided were captured in the signed PRF Financing Agreement as guided by Budget execution \nAll the beneficiaries in 50 Parishes in Namayingo DLG received the funds through oe  \nthe PDMIS which enabled them to implement all planned activities.  \no The HLG Core Implementation team was fully constituted as per the guideline and all performance reports prepared as evidence of functionality. \n4.2 Areas of Improvement  \n4.2.1 Planning and Budget Performance  \nI reviewed Namayingo District approved work plan and budget for PDM activities and noted the following; \na) Alignment of the District 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 LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nA review of the District budget and work plans revealed that out of the 15 priorities received from 8 Sub Counties and 3 town councils; 5 were incorporated in the entity\u2019s budget/work plan, while 10 were not incorporated in the entity work plan and budgets. \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 priorities that were not incorporated in the district budgets were due to limited funds resulting in failure to handle all. \nThe Accounting Officer should liaise with MoFPED for more funding to ensure that priorities from Sub Counties/Town Councils are identified and incorporated in the DLG\u2019s budget and work plans to enable alignment of PDM activities for proper", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 30, "level": 1}}, {"headings_1": {"content": "commissioning.", "page": 27, "level": 8}}, [{"headings_0": {"content": "meeting.", "page": 30, "level": 1}}, {"headings_1": {"content": "commissioning.", "page": 27, "level": 8}}], [{"headings_0": {"content": "meeting.", "page": 30, "level": 1}}, {"headings_1": {"content": "commissioning.", "page": 27, "level": 8}}], [{"headings_0": {"content": "meeting.", "page": 30, "level": 1}}, {"headings_1": {"content": "commissioning.", "page": 27, "level": 8}}], [{"headings_0": {"content": "meeting.", "page": 30, "level": 1}}, {"headings_1": {"content": "commissioning.", "page": 27, "level": 8}}], [{"headings_0": {"content": "meeting.", "page": 30, "level": 1}}, {"headings_1": {"content": "commissioning.", "page": 27, "level": 8}}], [{"headings_0": {"content": "meeting.", "page": 30, "level": 1}}, {"headings_1": {"content": "commissioning.", "page": 27, "level": 8}}], [{"headings_0": {"content": "meeting.", "page": 30, "level": 1}}, {"headings_1": {"content": "commissioning.", "page": 27, "level": 8}}]], "page": 30, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 30, "level": 1}}], "page": 31, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "b) Delayed 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 \n90 33 SACCOs received PRF of UGX.825,000,000 in the 2 Quarter. (08/12/2022). 0 46 SACCOs received PRF of UGX.1,150,000,000 in the 4th Quarter (20/04/2023). o00 50 SACCOs received PRF of UGX.2,575,000,000 in the 4th Quarter (26/06/2023). 18 SACCOs received PRF of UGX.450,000,000 in the 4\" Quarter (30/06/2023). \nDetails in Appendix 10 \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nThe Accounting Officer should ensure that the matter is brought to the attention of MoFPED. \nc) Disbursement of Parish Revolving Fund  \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \ne I noted that 2 PDM SACCOs had disbursed UGX.20,300,000 (0.4%) out of the PRF received of UGX.5,359,176,351 leaving UGX.5,338,876,351 (99.6%) undisbursed as at 30/06/2023. Details are in Appendix 11. \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. \nThe Accounting Officer attributed this to the failure of the Financial Inclusion System (FIS) to identify subsistence households as being subsistence. She further stated that the households are now identified by the community and all funds have been disbursed. \nThe Accounting Officer should ensure that timely guidance is sought whenever challenges are encountered to avoid delay of government programs. \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", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 30, "level": 1}}, [{"headings_0": {"content": "implementation.", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 30, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 30, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 30, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 30, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 30, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 30, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 30, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 30, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 30, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 30, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 30, "level": 1}}]], "page": 31, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 33, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 31, "level": 1}}], "page": 33, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the community, 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.", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 33, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 31, "level": 1}}], "page": 33, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "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.  \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems.  \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 33, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 31, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 33, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 31, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 33, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 31, "level": 1}}]], "page": 33, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Parish  \nI reviewed the operations of the PDC in the The", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 33, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 31, "level": 1}}], "page": 33, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 33, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 33, "level": 1}}], "page": 33, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development 15 sampled PDM SACCOS, and noted the Officer should liaise Committees following;  \nwith the relevant (PDC) oe PDCs were fully constituted.  \nauthorities for more oe All 15 held all the 4 quarterly meetings. funding to enable e Parish priorities and action plans for the better mobilization, FY 2022/2023 were prepared by PDCs. identification  \nof e All 15 prepared 3 out of 4 quarterly development performance reports. priorities and oe 15 PDCs received funding of monitor resource UGX.37,500,000 for the PDC activities utilization of PDM Details in Appendix 12  \nactivities. \n\\|  \nand Finance & Investment sub committees are not yet in place. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have functioning Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 33, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 33, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 33, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 33, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 33, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 33, "level": 1}}]], "page": 33, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e) 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;  \nThe LG and more specifically the TILED department shall support the Office of \u00b0  \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations  \nRecommendation \nmoney lenders act 2016 awaiting guidance from the PDM Secretariat.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 33, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 33, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 33, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 33, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 33, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 33, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 33, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 33, "level": 1}}]], "page": 34, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "f) PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 June 2023 require that;  \nThe identification of subsistence households shall be carried out using the wealth \u00b0  \nranking 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 among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nFailure to select and implement prioritized projects may undermine achievement of the", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 33, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 33, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 33, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 33, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 33, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 33, "level": 1}}]], "page": 35, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "pillar objectives.", "page": 36, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 33, "level": 2}}], "page": 36, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "APPENDICES", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 38, "level": 5}}, {"headings_1": {"content": "pillar objectives.", "page": 36, "level": 8}}], "page": 38, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1: Local Revenue  \nSource Approved Actual Variance budget  \nCollections \nRental Income Tax-Payable By Corporations and other enterprises Other tax revenues \n80,763,750 80,763,750", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 38, "level": 5}}, {"headings_1": {"content": "pillar objectives.", "page": 36, "level": 8}}, [{"headings_0": {"content": "APPENDICES", "page": 38, "level": 5}}, {"headings_1": {"content": "pillar objectives.", "page": 36, "level": 8}}], [{"headings_0": {"content": "APPENDICES", "page": 38, "level": 5}}, {"headings_1": {"content": "pillar objectives.", "page": 36, "level": 8}}]], "page": 38, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "eee 159,570,000 80,886,250", "metadata": {"headings": [{"headings_0": {"content": "eee 159,570,000 80,886,250", "page": 38, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 38, "level": 5}}], "page": 38, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "18683750 \nOther licenses \u201d. en Total Revenue  \n215,802,991 195,650,000 100,916,041 \nAppendix 2: Lack of appropriate performance indicators and targets in the work plans  \nDetails  \nExtent of Implementation of Verification of output \nperformance reported by management Progr Sub- PIAP Bud Focus Activiti Key Planne Are Is Conc Conc Bu Revi Am Am Act Perf Audit Audit Act Ac Va am progra (Prog get /The es performa d ther the lusio lusio dge sed oun oun ual orm Concl Concl ual tu ria m ram Out matic  \nImple put area  \nment and  \nation other", "metadata": {"headings": [{"headings_0": {"content": "eee 159,570,000 80,886,250", "page": 38, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 38, "level": 5}}, [{"headings_0": {"content": "eee 159,570,000 80,886,250", "page": 38, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 38, "level": 5}}], [{"headings_0": {"content": "eee 159,570,000 80,886,250", "page": 38, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 38, "level": 5}}], [{"headings_0": {"content": "eee 159,570,000 80,886,250", "page": 38, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 38, "level": 5}}]], "page": 38, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bulagaye", "metadata": {"headings": [{"headings_0": {"content": "Bulagaye", "page": 42, "level": 2}}, {"headings_1": {"content": "eee 159,570,000 80,886,250", "page": 38, "level": 3}}], "page": 42, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, 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General,2023", "type": "heading"}}, {"content": "T  \nI \n\u2018Oz 0v6 00\u00b0  \n0 \n\u2018oz 096 00\u2019  \n0", "metadata": {"headings": [{"headings_0": {"content": "90T", "page": 43, "level": 3}}, {"headings_1": {"content": "A\u0131na 3|dw! sluswW Alina ad ayuaw An ad syusw", "page": 43, "level": 1}}, [{"headings_0": {"content": "90T", "page": 43, "level": 3}}, {"headings_1": {"content": "A\u0131na 3|dw! sluswW Alina ad ayuaw An ad syusw", "page": 43, "level": 1}}], [{"headings_0": {"content": "90T", "page": 43, "level": 3}}, {"headings_1": {"content": "A\u0131na 3|dw! sluswW Alina ad ayuaw An ad syusw", "page": 43, "level": 1}}]], "page": 43, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6\u20190Z 0\u201909 00", "metadata": {"headings": [{"headings_0": {"content": "6\u20190Z 0\u201909 00", "page": 43, "level": 4}}, {"headings_1": {"content": "90T", "page": 43, "level": 3}}], "page": 43, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u20180z 096 00\u00b0  \n0 \nAnd quenb pay\u0131 Alin4 juenb pey!  \nAung juenb pay\u0131 Ayn quenb pay!  \nSoA sok Sad 6\u20ac", "metadata": {"headings": [{"headings_0": {"content": "6\u20190Z 0\u201909 00", "page": 43, "level": 4}}, {"headings_1": {"content": "90T", "page": 43, "level": 3}}, [{"headings_0": {"content": "6\u20190Z 0\u201909 00", "page": 43, "level": 4}}, {"headings_1": {"content": "90T", "page": 43, "level": 3}}]], "page": 43, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SoA saA SoA", "metadata": {"headings": [{"headings_0": {"content": "SoA saA SoA", "page": 43, "level": 3}}, {"headings_1": {"content": "6\u20190Z 0\u201909 00", "page": 43, "level": 4}}], "page": 43, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "90T", "metadata": {"headings": [{"headings_0": {"content": "90T", "page": 43, "level": 3}}, {"headings_1": {"content": "SoA saA SoA", "page": 43, "level": 3}}], "page": 43, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "T  \nT \nJO swoosse\\|D JO paunsoid soulqe\\| YDO\\|G JaquinN sysap wd ying zZ T \nJo 403 JoJ  \njo ye IIH zo", "metadata": {"headings": [{"headings_0": {"content": "90T", "page": 43, "level": 3}}, {"headings_1": {"content": "SoA saA SoA", "page": 43, "level": 3}}, [{"headings_0": {"content": "90T", "page": 43, "level": 3}}, {"headings_1": {"content": "SoA saA SoA", "page": 43, "level": 3}}], [{"headings_0": {"content": "90T", "page": 43, "level": 3}}, {"headings_1": {"content": "SoA saA SoA", "page": 43, "level": 3}}]], "page": 43, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ang a\u0131duw\u0131 aquaw Alina ajdui syuaWw", "metadata": {"headings": [{"headings_0": {"content": "Ang a\u0131duw\u0131 aquaw Alina ajdui syuaWw", "page": 44, "level": 1}}, {"headings_1": {"content": "90T", "page": 43, "level": 3}}], "page": 44, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| p p An a\u0131du\u0131 SJuaw Ang du aJuaW p  \np \n6/2 Te\u2019 66 86 \\#82 ze\u2019 00 00", "metadata": {"headings": [{"headings_0": {"content": "Ang a\u0131duw\u0131 aquaw Alina ajdui syuaWw", "page": 44, "level": 1}}, {"headings_1": {"content": "90T", "page": 43, "level": 3}}, [{"headings_0": {"content": "Ang a\u0131duw\u0131 aquaw Alina ajdui syuaWw", "page": 44, "level": 1}}, {"headings_1": {"content": "90T", "page": 43, "level": 3}}]], "page": 44, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "'v82 \u2018oze 000", "metadata": {"headings": [{"headings_0": {"content": "'v82 \u2018oze 000", "page": 44, "level": 4}}, {"headings_1": {"content": "Ang a\u0131duw\u0131 aquaw Alina ajdui syuaWw", "page": 44, "level": 1}}], "page": 44, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "982 ze\u2019 00 00", "metadata": {"headings": [{"headings_0": {"content": "'v82 \u2018oze 000", "page": 44, "level": 4}}, {"headings_1": {"content": "Ang a\u0131duw\u0131 aquaw Alina ajdui syuaWw", "page": 44, "level": 1}}], "page": 44, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "An quenb pai! Aung quenb pol!", "metadata": {"headings": [{"headings_0": {"content": "An quenb pai! Aung quenb pol!", "page": 44, "level": 1}}, {"headings_1": {"content": "'v82 \u2018oze 000", "page": 44, "level": 4}}], "page": 44, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ang juenb pay! And quenb pay\u0131", "metadata": {"headings": [{"headings_0": {"content": "An quenb pai! Aung quenb pol!", "page": 44, "level": 1}}, {"headings_1": {"content": "'v82 \u2018oze 000", "page": 44, "level": 4}}], "page": 44, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SoA SoA Ov", "metadata": {"headings": [{"headings_0": {"content": "SoA SoA Ov", "page": 44, "level": 3}}, {"headings_1": {"content": "An quenb pai! Aung quenb pol!", "page": 44, "level": 1}}], "page": 44, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1", "metadata": {"headings": [{"headings_0": {"content": "SoA SoA Ov", "page": 44, "level": 3}}, {"headings_1": {"content": "An quenb pai! Aung quenb pol!", "page": 44, "level": 1}}], "page": 44, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "sak", "metadata": {"headings": [{"headings_0": {"content": "sak", "page": 44, "level": 3}}, {"headings_1": {"content": "SoA SoA Ov", "page": 44, "level": 3}}], "page": 44, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SoA", "metadata": {"headings": [{"headings_0": {"content": "SoA", "page": 44, "level": 3}}, {"headings_1": {"content": "sak", "page": 44, "level": 3}}], "page": 44, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SOULE] JO Auepuo98s pa.lajsueN Wd ying JEquUINN sjooyss 0\\} jo ULE Aewlid pue quesb", "metadata": {"headings": [{"headings_0": {"content": "SoA", "page": 44, "level": 3}}, {"headings_1": {"content": "sak", "page": 44, "level": 3}}], "page": 44, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 3: Utilization of wage per department  \nDepartment Department Approved Suppleme Revised Warrants Payments Unspent Code Name Budget \\_\\|\\_ntary Budget Balance 01  \nAdministration 1,047,634,11 88,200,000 1,135,834,1 1,135,834,1 890,030,11 245,803,998 2 12 12 4 Finance 156,074,144 - 156,074,14 156,074,14 155,484,09 590,050 4 4 4  \n03 Statutory Bodies 211,150,668 - 211,150,66 211,150,66 211,062,57 88,092 8 8 6  \n04  \nProduction 1,438,428,91 465,600,00 1,904,028,9 1,671,228,9 1,656,506,4 14,722,503 2 0 12 12 09  \n05 Health 4,190,956,83 1,860,173, 6,051,130,3 5,740,930,3 5,679,981,7 60,948,586 6 473 09 08 22 Education 10,176,214,1 2,244,016, 12,420,230, 11,641,798, 11,152,396, 489,401,749 66 597 763 579 830  \n07 Roads 88,688,836 - 88,688,836 88,688,836 85,760,929 2,927,907", "metadata": {"headings": [{"headings_0": {"content": "SoA", "page": 44, "level": 3}}, {"headings_1": {"content": "sak", "page": 44, "level": 3}}], "page": 45, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 98", "metadata": {"headings": [{"headings_0": {"content": "| 98", "page": 45, "level": 4}}, {"headings_1": {"content": "SoA", "page": 44, "level": 3}}], "page": 45, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "70,000,000 - 70,000,000 70,000,000 52,613,895 17,386,105", "metadata": {"headings": [{"headings_0": {"content": "| 98", "page": 45, "level": 4}}, {"headings_1": {"content": "SoA", "page": 44, "level": 3}}], "page": 45, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| \u00b0\u00b0", "metadata": {"headings": [{"headings_0": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}, {"headings_1": {"content": "| 98", "page": 45, "level": 4}}], "page": 45, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Natural Resources \\| 400,000,000 Community Based 214,000,000 \n", "metadata": {"headings": [{"headings_0": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}, {"headings_1": {"content": "| 98", "page": 45, "level": 4}}, [{"headings_0": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}, {"headings_1": {"content": "| 98", "page": 45, "level": 4}}]], "page": 45, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 400,000,00 400,000,00 360,634,86 39,365,131 0 0 9\n- 214,000,00 214,000,00 188,021,95 25,978,049 Services 0 0 1 Planning 38,132,648 - 38,132,648 38,132,648 37,502,000 630,648 Internal Audit 26,874,132 - 26,874,132 \\| 26,874,132 12,818,649 14,055,483 13 Trade and 38,558,384 - 38,558,384 \\| 38,558,384 36,558,384 2,000,000 Industry  \nGrand Total", "metadata": {"headings": [{"headings_0": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}, {"headings_1": {"content": "| 98", "page": 45, "level": 4}}], "page": 45, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "18,096,712 4,657,990 22,754,70 \\| 21,433,27 20,519,37 913,898,3 \u201a838 \u201a070 2,908 0,723 2,422 01 \nAppendix 4: Water yield for new water sources  \nSN Type of Sub Parish Village Populatio Date  \nYield water County  \nn served constructe \\|", "metadata": {"headings": [{"headings_0": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}, {"headings_1": {"content": "| 98", "page": 45, "level": 4}}, [{"headings_0": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}, {"headings_1": {"content": "| 98", "page": 45, "level": 4}}]], "page": 45, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|_facility", "metadata": {"headings": [{"headings_0": {"content": "|_facility", "page": 46, "level": 8}}, {"headings_1": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}], "page": 46, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "d  \n\\| \u2014  \nStandard \\| Actual Remark Min. 300litres/ho Below 500litres/hou ur standard 4  \nr.  \n1 Borehole Mutumba Buchimo Buchimo. C 455 14/02/2023 500 2350 ee litres/hour standard  \n2 Borehole Buhemba Sinde Genguluho 659 13/02/2023 500 fe Above litres/hour standard  \n\\| 3 Borehole Bukana Bukana Somoho 266 24/02/2023 500 3200 Above litres/hour standard  \n4 Borehole Sigulu Bumalenge Lyanjala 326 12/02/2023 500 2110 Above litres/hour standard", "metadata": {"headings": [{"headings_0": {"content": "|_facility", "page": 46, "level": 8}}, {"headings_1": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}], "page": 46, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 5: Budget allocation of water grant  \nSs Category Descript Approved Ideal Actual Varian Expenditures Expendit Varian ion budget allocati budget ce ure ce on (%) Allocati (%)  \nallocatio (%) on (%) n(%  \n(B) (\u00a9) (D)=(B ( (G) (H)=(G/ (D=(C /A) E)=(C F) -H) \\|  \nRWsSSsG \\|  \nNew capital Minimum 170,000,000 Min. 64% 1 162,832,618 64% 1 developments that of 65%  \n65%  \ninclude water and  \nsanitation facilities  \n(b) \\| Rehabilitation of Maximum 45,000,000 Max. 22% 3 36,065,000 22 3 water facilities of 25% 25%  \n(c) Investment Maximum 36,766,020 Max. 14% -4 36,766,020 14 -4 servicing costs of 10%  \n10%  \nTotal RWSSG (A 251,766,020 100% 235,663,638  \nPWSG  \nNew capital Minimum 199,104,405 Min. 85% 199,104,405  \ndevelopments that of 85% 85%  \nincludes water and  \nsanitation facilities  \n(b) Investment Maximum 35,136,072 15% 0 35,136,072  \nservicing costs of 15%  \nTotal PWSG 234,240,477 100% 234,240,477 \nAppendix 6: Fairness in distribution of projects  \nRank Amount Rating Water District  \nbase allocated to based coverage average \ndon the Sub on SN Sub County rate rate Variance need County receipt \n1 \\| Bukana 20% 59% -39 1 57,187,574 4 \n2 Buhemba Bun 60% 59% 1 6 27,950,000 5 3 Banda 13% \\| 59% 5 3 220,000,000 1 4 Buswale 92% 59% 33 8 21,187,870 7 \n5 Buyinja 95% 59% 36 9 14,831,515 8 \nLolwe 32% 59% -27 2 ST \\| 6 Mutumba sw 59% -4 5 27,950,000 5  \n7 Namayingo T/C 54% 59% -5 4 2,118,787 9  \n\\|  \n8 Sigulu 60% 59% 131,407,744 2 \n575,684,873 \nAppendix 7: UGIFT projects with no water sources  \nSN UGIFT Project Water source Community Audit conclusion place and status (name) and  \naccessibility to  \nwater status", "metadata": {"headings": [{"headings_0": {"content": "|_facility", "page": 46, "level": 8}}, {"headings_1": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}, [{"headings_0": {"content": "|_facility", "page": 46, "level": 8}}, {"headings_1": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}], [{"headings_0": {"content": "|_facility", "page": 46, "level": 8}}, {"headings_1": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}], [{"headings_0": {"content": "|_facility", "page": 46, "level": 8}}, {"headings_1": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}], [{"headings_0": {"content": "|_facility", "page": 46, "level": 8}}, {"headings_1": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}], [{"headings_0": {"content": "|_facility", "page": 46, "level": 8}}, {"headings_1": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}], [{"headings_0": {"content": "|_facility", "page": 46, "level": 8}}, {"headings_1": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}], [{"headings_0": {"content": "|_facility", "page": 46, "level": 8}}, {"headings_1": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}], [{"headings_0": {"content": "|_facility", "page": 46, "level": 8}}, {"headings_1": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}]], "page": 47, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Bukana HCIII Functional Bukana sub Commended Borehole\n2. Buhemba Seed School No borehole", "metadata": {"headings": [{"headings_0": {"content": "|_facility", "page": 46, "level": 8}}, {"headings_1": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}], "page": 49, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "|_facility", "page": 46, "level": 8}}, {"headings_1": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}], "page": 49, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Syanyonja HCIII", "metadata": {"headings": [{"headings_0": {"content": "|_facility", "page": 46, "level": 8}}, {"headings_1": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}], "page": 49, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "No borehole \ncounty  \nDue to salty water The district should find making it difficult \nother viable sources of to drill boreholes water  \nNot successful in The district should find drilling as a dry \nother viable sources of well was sited. water \nAppendix 8: Training of ToTs and core PDM implementation teams at HLG level  \nVote Name Was the Date of Did the Wasa Remarks training the ToT ToTs consolidate  \nof the training consists of d training  \nMaster the PDM report  \ntrainers core prepared  \nconduct implementa and  \ned? tion team? submitted  \nto the  \n\\| secretariat?  \nNamayingo Yes 16\" March, \\| Yes No One day ToT 2023 workshop of the District and sub county Core  \nPDM", "metadata": {"headings": [{"headings_0": {"content": "|_facility", "page": 46, "level": 8}}, {"headings_1": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}, [{"headings_0": {"content": "|_facility", "page": 46, "level": 8}}, {"headings_1": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}], [{"headings_0": {"content": "|_facility", "page": 46, "level": 8}}, {"headings_1": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}], [{"headings_0": {"content": "|_facility", "page": 46, "level": 8}}, {"headings_1": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}], [{"headings_0": {"content": "|_facility", "page": 46, "level": 8}}, {"headings_1": {"content": "| \u00b0\u00b0", "page": 45, "level": 2}}]], "page": 49, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 50, "level": 8}}, {"headings_1": {"content": "|_facility", "page": 46, "level": 8}}], "page": 50, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "teams on", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 50, "level": 8}}, {"headings_1": {"content": "|_facility", "page": 46, "level": 8}}], "page": 50, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "operationalizing", "metadata": {"headings": [{"headings_0": {"content": "operationalizing", "page": 50, "level": 8}}, {"headings_1": {"content": "implementation", "page": 50, "level": 8}}], "page": 50, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PRF by the PDM secretariat  \nmaster trainers (DPMo & DCO of Bugiri District", "metadata": {"headings": [{"headings_0": {"content": "operationalizing", "page": 50, "level": 8}}, {"headings_1": {"content": "implementation", "page": 50, "level": 8}}], "page": 50, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LG).", "metadata": {"headings": [{"headings_0": {"content": "LG).", "page": 50, "level": 8}}, {"headings_1": {"content": "operationalizing", "page": 50, "level": 8}}], "page": 50, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Namayingo No zu \\_. 5 Yes No 4 days training May, 2023  \non how to operate the- PDMIS/FIS to process loans for PRF beneficiaries by ICT specialist from the Ministry of ICT. Namayingo No 14\" June, Yes No Trained on 2023", "metadata": {"headings": [{"headings_0": {"content": "LG).", "page": 50, "level": 8}}, {"headings_1": {"content": "operationalizing", "page": 50, "level": 8}}], "page": 50, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Household,", "metadata": {"headings": [{"headings_0": {"content": "Household,", "page": 50, "level": 8}}, {"headings_1": {"content": "LG).", "page": 50, "level": 8}}], "page": 50, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Enterprise group and Parish Visioning by the Namayingo DLG DCDO who is a trainer. \nAppendix 9: Wealth ranking of households SN Vote \nParish Name Was wealth No. of villages No. of Name ranking villages carried out at  \nwhere \nparish level? wealth ranking was carried out  \n1 Namayingo \\| Dohwe Yes 8 \\| 5", "metadata": {"headings": [{"headings_0": {"content": "Household,", "page": 50, "level": 8}}, {"headings_1": {"content": "LG).", "page": 50, "level": 8}}, [{"headings_0": {"content": "Household,", "page": 50, "level": 8}}, {"headings_1": {"content": "LG).", "page": 50, "level": 8}}], [{"headings_0": {"content": "Household,", "page": 50, "level": 8}}, {"headings_1": {"content": "LG).", "page": 50, "level": 8}}], [{"headings_0": {"content": "Household,", "page": 50, "level": 8}}, {"headings_1": {"content": "LG).", "page": 50, "level": 8}}]], "page": 50, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Namayingo | Bukewa Yes 8 | 4", "metadata": {"headings": [{"headings_0": {"content": "2. Namayingo | Bukewa Yes 8 | 4", "page": 51, "level": 1}}, {"headings_1": {"content": "Household,", "page": 50, "level": 8}}], "page": 51, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "2. Namayingo | Bukewa Yes 8 | 4", "page": 51, "level": 1}}, {"headings_1": {"content": "Household,", "page": 50, "level": 8}}], "page": 51, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Namayingo Sinde Yes 5 4\n4. Namayingo Buwongo \\| Yes 8 5 3 Namayingo Buhemba \\| Yes 6 4\n5. Namayingo Syanyonja \\| Yes 6 4\n6. Namayingo \\| Kifuyo \\| Yes 6 4 8 Namayingo \\| Lwangosia Yes 9 5 9 Namayingo \\| Gondohera Yes 4 2 Ha 10 Namayingo \\| Nsono Yes 9 4 Namayingo \\| Hama Yes 3 1\n7. Namayingo \\| Lolwe East Yes 8 4 13 Namayingo Lolwe West Yes 7 4 14 Namayingo Bugana Yes 7 3 115 Namayingo Buduma Yes 9 5 16 Namayingo Biisa Yes 2 2 117 Namayingo Nasinu Ward Yes 4 2 [is Namayingo Budidi Ward Yes 6 4 19 Namayingo Yes 7 5 hamayings ;  \nCentral Ward", "metadata": {"headings": [{"headings_0": {"content": "2. Namayingo | Bukewa Yes 8 | 4", "page": 51, "level": 1}}, {"headings_1": {"content": "Household,", "page": 50, "level": 8}}], "page": 51, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "20 Namayingo Nambugu Ward Yes 4 4 \\|  \n21 Namayingo Bulamba Ward Yes 6 5 22 Namayingo Lubango Yes 6 3 23 Namayingo Buchimo Yes 6 4 24 Namayingo Mwema Yes 9 6 25 Namayingo Mawa Ward Yes 3 3 26 Mutumba North Yes 5 3 Namayingo .  \nWard \n27 Mutumba South Yes 3 3 Namayingo ; \n38 Namayingo Rabachi Yes 6 3 39 Namayingo Nampongwe Yes 7 5 40 Namayingo Mukani Yes 6 4 \n41 Namayingo \\| Bumalenge Yes 5 3 42 Namayingo T Lugala Yes 8 5 43 Navevings Bujwanga Yes 13 6", "metadata": {"headings": [{"headings_0": {"content": "2. Namayingo | Bukewa Yes 8 | 4", "page": 51, "level": 1}}, {"headings_1": {"content": "Household,", "page": 50, "level": 8}}, [{"headings_0": {"content": "2. Namayingo | Bukewa Yes 8 | 4", "page": 51, "level": 1}}, {"headings_1": {"content": "Household,", "page": 50, "level": 8}}], [{"headings_0": {"content": "2. Namayingo | Bukewa Yes 8 | 4", "page": 51, "level": 1}}, {"headings_1": {"content": "Household,", "page": 50, "level": 8}}], [{"headings_0": {"content": "2. Namayingo | Bukewa Yes 8 | 4", "page": 51, "level": 1}}, {"headings_1": {"content": "Household,", "page": 50, "level": 8}}]], "page": 51, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "at", "metadata": {"headings": [{"headings_0": {"content": "at", "page": 52, "level": 3}}, {"headings_1": {"content": "2. Namayingo | Bukewa Yes 8 | 4", "page": 51, "level": 1}}], "page": 52, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "44 Namayingo Buchumba Yes 8 4 I.  \n45 Namayingo Nangera Ward Yes 3 2 \n46 Namayingo Lutolo Ward Yes 3 2 \n48 47 Namayingo Magooli Ward Yes 4 3 Namayingo Bukeda Ward Yes 6 3 \n49 Namayingo Buwoya Ward Yes 4 2 50 Namayingo Buyombo Ward mi Yes 4 2 \nAppendix [ee 10: Dela ed Release of Funds to PDM SACCOs  \nSn  \nof release No. of PDM SACCOs paid Amount paid on the date \non the date \nE 1 \\| 26/06/2023 25 \\| 1,050,000,000 \\| 27/06/2023 \\| 25 \\| 1,000,000,000 \n3 \\| 30/06/2023 \\| 18 + 450,000,000 \\| Total \\| 2,500,000,000 \nAppendix 11: Delayed disbursement of PRF  \nTotal PRF Total \u2014 PDM", "metadata": {"headings": [{"headings_0": {"content": "at", "page": 52, "level": 3}}, {"headings_1": {"content": "2. Namayingo | Bukewa Yes 8 | 4", "page": 51, "level": 1}}, [{"headings_0": {"content": "at", "page": 52, "level": 3}}, {"headings_1": {"content": "2. Namayingo | Bukewa Yes 8 | 4", "page": 51, "level": 1}}], [{"headings_0": {"content": "at", "page": 52, "level": 3}}, {"headings_1": {"content": "2. Namayingo | Bukewa Yes 8 | 4", "page": 51, "level": 1}}], [{"headings_0": {"content": "at", "page": 52, "level": 3}}, {"headings_1": {"content": "2. Namayingo | Bukewa Yes 8 | 4", "page": 51, "level": 1}}], [{"headings_0": {"content": "at", "page": 52, "level": 3}}, {"headings_1": {"content": "2. Namayingo | Bukewa Yes 8 | 4", "page": 51, "level": 1}}], [{"headings_0": {"content": "at", "page": 52, "level": 3}}, {"headings_1": {"content": "2. Namayingo | Bukewa Yes 8 | 4", "page": 51, "level": 1}}], [{"headings_0": {"content": "at", "page": 52, "level": 3}}, {"headings_1": {"content": "2. Namayingo | Bukewa Yes 8 | 4", "page": 51, "level": 1}}], [{"headings_0": {"content": "at", "page": 52, "level": 3}}, {"headings_1": {"content": "2. Namayingo | Bukewa Yes 8 | 4", "page": 51, "level": 1}}], [{"headings_0": {"content": "at", "page": 52, "level": 3}}, {"headings_1": {"content": "2. Namayingo | Bukewa Yes 8 | 4", "page": 51, "level": 1}}]], "page": 52, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "%age", "metadata": {"headings": [{"headings_0": {"content": "%age", "page": 54, "level": 2}}, {"headings_1": {"content": "at", "page": 52, "level": 3}}], "page": 54, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Parish received Disburse  \nSN Vote Name SACCO disburse Name (2021/2022 & ments  \nName  \nd 2022/2023) (Loans)  \n(A) (B) (C) = (B/A) Dohwe \nNamayingo Dohwe Buhemba 117,000,000 0 PDM SACCO  \n=  \nBukewa \nNamayingo Bukewa Buhemba 117,000,000 PDM SACCO \nSinde \nNamayingo Sinde Buhemba 100,000,000  \n\\| PDM SACCO I", "metadata": {"headings": [{"headings_0": {"content": "%age", "page": 54, "level": 2}}, {"headings_1": {"content": "at", "page": 52, "level": 3}}, [{"headings_0": {"content": "%age", "page": 54, "level": 2}}, {"headings_1": {"content": "at", "page": 52, "level": 3}}], [{"headings_0": {"content": "%age", "page": 54, "level": 2}}, {"headings_1": {"content": "at", "page": 52, "level": 3}}], [{"headings_0": {"content": "%age", "page": 54, "level": 2}}, {"headings_1": {"content": "at", "page": 52, "level": 3}}], [{"headings_0": {"content": "%age", "page": 54, "level": 2}}, {"headings_1": {"content": "at", "page": 52, "level": 3}}]], "page": 54, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Buwongo", "metadata": {"headings": [{"headings_0": {"content": "Buwongo", "page": 54, "level": 2}}, {"headings_1": {"content": "%age", "page": 54, "level": 2}}], "page": 54, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Namayingo euwonge Buhemba 100,000,000 0 PDM SACCO \nBuhemba \nNamayingo Buhemba Buhemba 100,000,000 0 PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Buwongo", "page": 54, "level": 2}}, {"headings_1": {"content": "%age", "page": 54, "level": 2}}, [{"headings_0": {"content": "Buwongo", "page": 54, "level": 2}}, {"headings_1": {"content": "%age", "page": 54, "level": 2}}], [{"headings_0": {"content": "Buwongo", "page": 54, "level": 2}}, {"headings_1": {"content": "%age", "page": 54, "level": 2}}]], "page": 54, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Syanyonja", "metadata": {"headings": [{"headings_0": {"content": "Syanyonja", "page": 54, "level": 8}}, {"headings_1": {"content": "Buwongo", "page": 54, "level": 2}}], "page": 54, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Namayingo Syanyonja Buyinja PDM 117,000,000 3,300,000 2.8% SACCO \u2014", "metadata": {"headings": [{"headings_0": {"content": "Syanyonja", "page": 54, "level": 8}}, {"headings_1": {"content": "Buwongo", "page": 54, "level": 2}}], "page": 54, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kifuyo", "metadata": {"headings": [{"headings_0": {"content": "Kifuyo", "page": 54, "level": 8}}, {"headings_1": {"content": "Syanyonja", "page": 54, "level": 8}}], "page": 54, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Namayingo Kifuyo Buyinja PDM 0 0 SACCO", "metadata": {"headings": [{"headings_0": {"content": "Kifuyo", "page": 54, "level": 8}}, {"headings_1": {"content": "Syanyonja", "page": 54, "level": 8}}], "page": 54, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lwangosia", "metadata": {"headings": [{"headings_0": {"content": "Lwangosia", "page": 54, "level": 8}}, {"headings_1": {"content": "Kifuyo", "page": 54, "level": 8}}], "page": 54, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Namayingo Lwangosia Buyinja PDM 100,000,000 0 0 SACCO \nGondohera \nNamayingo Gondohera Buyinja PDM 100,000,000 SACCO \nNsono  \n10.  \nNamayingo Nsono Buyinja PDM 100,000,000 0 SACCO \nHama Lolwe  \n11 Namayingo Hama 117,000,000 PDM SACCO \nLolwe East \n12 Namayingo East Lolwe PDM 117,000,000 SACCO", "metadata": {"headings": [{"headings_0": {"content": "Lwangosia", "page": 54, "level": 8}}, {"headings_1": {"content": "Kifuyo", "page": 54, "level": 8}}, [{"headings_0": {"content": "Lwangosia", "page": 54, "level": 8}}, {"headings_1": {"content": "Kifuyo", "page": 54, "level": 8}}], [{"headings_0": {"content": "Lwangosia", "page": 54, "level": 8}}, {"headings_1": {"content": "Kifuyo", "page": 54, "level": 8}}], [{"headings_0": {"content": "Lwangosia", "page": 54, "level": 8}}, {"headings_1": {"content": "Kifuyo", "page": 54, "level": 8}}], [{"headings_0": {"content": "Lwangosia", "page": 54, "level": 8}}, {"headings_1": {"content": "Kifuyo", "page": 54, "level": 8}}], [{"headings_0": {"content": "Lwangosia", "page": 54, "level": 8}}, {"headings_1": {"content": "Kifuyo", "page": 54, "level": 8}}], [{"headings_0": {"content": "Lwangosia", "page": 54, "level": 8}}, {"headings_1": {"content": "Kifuyo", "page": 54, "level": 8}}]], "page": 54, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Namayingo", "metadata": {"headings": [{"headings_0": {"content": "Namayingo", "page": 55, "level": 8}}, {"headings_1": {"content": "Lwangosia", "page": 54, "level": 8}}], "page": 55, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "T/C PDM SACCO Budidi Ward", "metadata": {"headings": [{"headings_0": {"content": "Namayingo", "page": 55, "level": 8}}, {"headings_1": {"content": "Lwangosia", "page": 54, "level": 8}}], "page": 55, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Namayingo", "metadata": {"headings": [{"headings_0": {"content": "Namayingo", "page": 55, "level": 8}}, {"headings_1": {"content": "Namayingo", "page": 55, "level": 8}}], "page": 55, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "18 Namayingo Budidi Ward 117,000,000 T/C PDM  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Namayingo", "page": 55, "level": 8}}, {"headings_1": {"content": "Namayingo", "page": 55, "level": 8}}], "page": 55, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Namayingo", "metadata": {"headings": [{"headings_0": {"content": "Namayingo", "page": 55, "level": 8}}, {"headings_1": {"content": "Namayingo", "page": 55, "level": 8}}], "page": 55, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Central", "metadata": {"headings": [{"headings_0": {"content": "Namayingo", "page": 55, "level": 8}}, {"headings_1": {"content": "Namayingo", "page": 55, "level": 8}}], "page": 55, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Namayingo", "metadata": {"headings": [{"headings_0": {"content": "Namayingo", "page": 55, "level": 8}}, {"headings_1": {"content": "Namayingo", "page": 55, "level": 8}}], "page": 55, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ward  \n19 Namayingo Central 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "Namayingo", "page": 55, "level": 8}}, {"headings_1": {"content": "Namayingo", "page": 55, "level": 8}}], "page": 55, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "i Namayingo", "metadata": {"headings": [{"headings_0": {"content": "i Namayingo", "page": 55, "level": 1}}, {"headings_1": {"content": "Namayingo", "page": 55, "level": 8}}], "page": 55, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "T/C PDM SACCO [", "metadata": {"headings": [{"headings_0": {"content": "i Namayingo", "page": 55, "level": 1}}, {"headings_1": {"content": "Namayingo", "page": 55, "level": 8}}], "page": 55, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nambugu", "metadata": {"headings": [{"headings_0": {"content": "Nambugu", "page": 55, "level": 8}}, {"headings_1": {"content": "i Namayingo", "page": 55, "level": 1}}], "page": 55, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ward", "metadata": {"headings": [{"headings_0": {"content": "Nambugu", "page": 55, "level": 8}}, {"headings_1": {"content": "i Namayingo", "page": 55, "level": 1}}], "page": 55, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nambugu", "metadata": {"headings": [{"headings_0": {"content": "Nambugu", "page": 55, "level": 8}}, {"headings_1": {"content": "Nambugu", "page": 55, "level": 8}}], "page": 55, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "20 Namayingo Namayingo 100,000,000 17,000,000 17% Ward  \nT/C PDM  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Nambugu", "page": 55, "level": 8}}, {"headings_1": {"content": "Nambugu", "page": 55, "level": 8}}], "page": 55, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4 Bulamba", "metadata": {"headings": [{"headings_0": {"content": "4 Bulamba", "page": 55, "level": 1}}, {"headings_1": {"content": "Nambugu", "page": 55, "level": 8}}], "page": 55, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ward  \nBulamba  \n21 Namayingo Namayingo 100,000,000 Ward  \nT/C PDM  \n\\|  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "4 Bulamba", "page": 55, "level": 1}}, {"headings_1": {"content": "Nambugu", "page": 55, "level": 8}}], "page": 55, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lubango", "metadata": {"headings": [{"headings_0": {"content": "Lubango", "page": 55, "level": 8}}, {"headings_1": {"content": "4 Bulamba", "page": 55, "level": 1}}], "page": 55, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Namayingo Lubango Mutumba 117,000,000 PDM SACCO  \nBuchimo  \n23 Namayingo Buchimo Mutumba 117,000,000 PDM SACCO  \nMwema  \n24 Namayingo Mwema Mutumba 100,000,000 PDM SACCO  \nMawa Ward  \nMutumba  \n25 Namayingo Mawa Ward 100,000,000 T/C PDM  \nSACCO  \nMutumba  \nNorth Ward  \nMutumba  \n26 Namayingo Mutumba 117,000,000 North Ward  \nT/C PDM  \nSACCO  \nMutumba \nT/C PDM  \nSACCO  \n\\_\u2014  \nMadowa  \n31 Namayingo Madowa Buswale 117,000,000 PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Lubango", "page": 55, "level": 8}}, {"headings_1": {"content": "4 Bulamba", "page": 55, "level": 1}}, [{"headings_0": {"content": "Lubango", "page": 55, "level": 8}}, {"headings_1": {"content": "4 Bulamba", "page": 55, "level": 1}}]], "page": 55, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bubango", "metadata": {"headings": [{"headings_0": {"content": "Bubango", "page": 56, "level": 8}}, {"headings_1": {"content": "Lubango", "page": 55, "level": 8}}], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "32 Namayingo Bubango Buswale 117,000,000 PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Bubango", "page": 56, "level": 8}}, {"headings_1": {"content": "Lubango", "page": 55, "level": 8}}], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Namayuge", "metadata": {"headings": [{"headings_0": {"content": "Namayuge", "page": 56, "level": 2}}, {"headings_1": {"content": "Bubango", "page": 56, "level": 8}}], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "33 Namayingo Namayuge Buswale 100,000,000 PDM SACCO  \nBuswale  \n34 Namayingo Buswale Buswale 100,000,000 PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Namayuge", "page": 56, "level": 2}}, {"headings_1": {"content": "Bubango", "page": 56, "level": 8}}], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bungecha", "metadata": {"headings": [{"headings_0": {"content": "Bungecha", "page": 56, "level": 8}}, {"headings_1": {"content": "Namayuge", "page": 56, "level": 2}}], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "35 Namayingo Bungecha Buswale 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "Bungecha", "page": 56, "level": 8}}, {"headings_1": {"content": "Namayuge", "page": 56, "level": 2}}], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "= PDM SACCO", "page": 56, "level": 1}}, {"headings_1": {"content": "Bungecha", "page": 56, "level": 8}}], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Nansuma  \nNamayingo Nansuma Buswale 100,000,000 PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "= PDM SACCO", "page": 56, "level": 1}}, {"headings_1": {"content": "Bungecha", "page": 56, "level": 8}}], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sigulu", "metadata": {"headings": [{"headings_0": {"content": "Sigulu", "page": 56, "level": 8}}, {"headings_1": {"content": "= PDM SACCO", "page": 56, "level": 1}}], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Manga", "metadata": {"headings": [{"headings_0": {"content": "Manga", "page": 56, "level": 8}}, {"headings_1": {"content": "Sigulu", "page": 56, "level": 8}}], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "37 Namayingo Manga Sigulu 117,000,000 Islands PDM  \nSACCO  \nRabachi", "metadata": {"headings": [{"headings_0": {"content": "Manga", "page": 56, "level": 8}}, {"headings_1": {"content": "Sigulu", "page": 56, "level": 8}}], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sigulu", "metadata": {"headings": [{"headings_0": {"content": "Sigulu", "page": 56, "level": 8}}, {"headings_1": {"content": "Manga", "page": 56, "level": 8}}], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "38 Namayingo Rabachi 117,000,000 Islands PDM  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Sigulu", "page": 56, "level": 8}}, {"headings_1": {"content": "Manga", "page": 56, "level": 8}}], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nampongwe", "metadata": {"headings": [{"headings_0": {"content": "Nampongwe", "page": 56, "level": 8}}, {"headings_1": {"content": "Sigulu", "page": 56, "level": 8}}], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sigulu", "metadata": {"headings": [{"headings_0": {"content": "Sigulu", "page": 56, "level": 8}}, {"headings_1": {"content": "Nampongwe", "page": 56, "level": 8}}], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "39 Namayingo Nampongwe 100,000,000 Islands PDM  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Sigulu", "page": 56, "level": 8}}, {"headings_1": {"content": "Nampongwe", "page": 56, "level": 8}}], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sigulu", "metadata": {"headings": [{"headings_0": {"content": "Sigulu", "page": 56, "level": 8}}, {"headings_1": {"content": "Sigulu", "page": 56, "level": 8}}], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Mukani  \n40 Namayingo Mukani Sigulu 100,000,000 Islands PDM  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Sigulu", "page": 56, "level": 8}}, {"headings_1": {"content": "Sigulu", "page": 56, "level": 8}}], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bumalenge", "metadata": {"headings": [{"headings_0": {"content": "Bumalenge", "page": 56, "level": 8}}, {"headings_1": {"content": "Sigulu", "page": 56, "level": 8}}], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sigulu", "metadata": {"headings": [{"headings_0": {"content": "Sigulu", "page": 56, "level": 8}}, {"headings_1": {"content": "Bumalenge", "page": 56, "level": 8}}], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "41 Namayingo Bumalenge 100,000,000 Islands PDM  \nSACCO \n) Banda T/C \nI \\| PDM SACCO \\|", "metadata": {"headings": [{"headings_0": {"content": "Sigulu", "page": 56, "level": 8}}, {"headings_1": {"content": "Bumalenge", "page": 56, "level": 8}}, [{"headings_0": {"content": "Sigulu", "page": 56, "level": 8}}, {"headings_1": {"content": "Bumalenge", "page": 56, "level": 8}}], [{"headings_0": {"content": "Sigulu", "page": 56, "level": 8}}, {"headings_1": {"content": "Bumalenge", "page": 56, "level": 8}}]], "page": 56, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Magooli", "metadata": {"headings": [{"headings_0": {"content": "Magooli", "page": 57, "level": 2}}, {"headings_1": {"content": "Sigulu", "page": 56, "level": 8}}], "page": 57, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Magooli Ward Banda 100,000,000 47 Namayingo =  \nWard T/C PDM \nSACCO \n) \\| \\| Bukeda  \nBukeda Ward Banda 117,000,000 48 Namayingo .  \nWard T/C PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Magooli", "page": 57, "level": 2}}, {"headings_1": {"content": "Sigulu", "page": 56, "level": 8}}, [{"headings_0": {"content": "Magooli", "page": 57, "level": 2}}, {"headings_1": {"content": "Sigulu", "page": 56, "level": 8}}], [{"headings_0": {"content": "Magooli", "page": 57, "level": 2}}, {"headings_1": {"content": "Sigulu", "page": 56, "level": 8}}], [{"headings_0": {"content": "Magooli", "page": 57, "level": 2}}, {"headings_1": {"content": "Sigulu", "page": 56, "level": 8}}]], "page": 57, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Eu", "metadata": {"headings": [{"headings_0": {"content": "Eu", "page": 57, "level": 1}}, {"headings_1": {"content": "Magooli", "page": 57, "level": 2}}], "page": 57, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Buwoya", "metadata": {"headings": [{"headings_0": {"content": "Buwoya", "page": 57, "level": 2}}, {"headings_1": {"content": "Eu", "page": 57, "level": 1}}], "page": 57, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Buwoya Ward Banda 100,000,000 49 Namayingo .  \nWard T/C PDM \nSACCO \n\\| I \\| Buyombo \\| Buyombo Ward Banda 117,000,000 50 Namayingo :  \n= Ward T/C PDM  \nSACCO \nAppendix 12: Functionality of PDCs  \nParish/War Does Were Did the Did the Were How much Remarks d the quarter PDC PDC quarter funding was  \nmemb ly prepare prepare ly received for  \nership meetin parish parish 5 perfor the PDC  \nof the gs priorities year mance activities?  \nParish held? and plan? reports  \nDevelo action prepare  \npment plans for d?  \ncommi the FY  \nttee \n2022/20 (PDC)  \n23? includ \ne  \nthose stipula ted in the guideli nes?", "metadata": {"headings": [{"headings_0": {"content": "Buwoya", "page": 57, "level": 2}}, {"headings_1": {"content": "Eu", "page": 57, "level": 1}}, [{"headings_0": {"content": "Buwoya", "page": 57, "level": 2}}, {"headings_1": {"content": "Eu", "page": 57, "level": 1}}], [{"headings_0": {"content": "Buwoya", "page": 57, "level": 2}}, {"headings_1": {"content": "Eu", "page": 57, "level": 1}}], [{"headings_0": {"content": "Buwoya", "page": 57, "level": 2}}, {"headings_1": {"content": "Eu", "page": 57, "level": 1}}], [{"headings_0": {"content": "Buwoya", "page": 57, "level": 2}}, {"headings_1": {"content": "Eu", "page": 57, "level": 1}}], [{"headings_0": {"content": "Buwoya", "page": 57, "level": 2}}, {"headings_1": {"content": "Eu", "page": 57, "level": 1}}]], "page": 57, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1 Dohwe YES YES YES NO NO 750,000 Only Monitoring reports were made for 3 quarters per parish  \n2 Bukewa YES YES YES NO No 750,000 Only Monitoring reports were made for 3 quarters per parish  \n3 Sinde YES YES YES NO No 750,000 Only Monitoring reports were made for 3 quarters per arish  \n4 Buwongo YES YES YES NO No 750,000 Only Monitoring reports were made for 3 quarters per parish  \n5 Buhemba YES YES YES NO No 750,000 Only Monitoring reports were made for 3 quarters per arish  \n6 Syanyonja YES YES YES NO No 750,000 Only Monitoring reports were made for 3 quarters per parish  \n7 Kifuyo YES YES YES NO No 750,000 Only Monitoring reports were made for 3 quarters per parish  \n\\_\\|  \n8 Lwangosia YES YES YES NO No 750,000 Only Monitoring reports were made \nreports were made for 3 quarters per parish  \n14 Bugana YES YES YES NO No 750,000 Only Monitoring reports were made for 3 quarters per parish  \n15 Buduma YES YES YES NO No 750,000 Only Monitoring reports were made for 3 quarters per arish  \n16 Biisa YES YES YES No 750,000 Only Monitoring \n\\|  \nreports were made \n\\| \nfor 3 quarters per parish  \n17 Nasinu Ward YES YES YES NO No 750,000 Only Monitoring reports were made for 3 quarters per", "metadata": {"headings": [{"headings_0": {"content": "Buwoya", "page": 57, "level": 2}}, {"headings_1": {"content": "Eu", "page": 57, "level": 1}}, [{"headings_0": {"content": "Buwoya", "page": 57, "level": 2}}, {"headings_1": {"content": "Eu", "page": 57, "level": 1}}], [{"headings_0": {"content": "Buwoya", "page": 57, "level": 2}}, {"headings_1": {"content": "Eu", "page": 57, "level": 1}}], [{"headings_0": {"content": "Buwoya", "page": 57, "level": 2}}, {"headings_1": {"content": "Eu", "page": 57, "level": 1}}], [{"headings_0": {"content": "Buwoya", "page": 57, "level": 2}}, {"headings_1": {"content": "Eu", "page": 57, "level": 1}}]], "page": 58, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014_", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 59, "level": 5}}, {"headings_1": {"content": "Buwoya", "page": 57, "level": 2}}], "page": 59, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "arish  \n18 Budidi Ward YES YES YES NO No 750,000 Only Monitoring reports were made for 3 quarters per arish  \n19 Namayingo YES YES YES NO No 750,000 Only Monitoring Central Ward  \nreports were made \n\\| \nfor 3 quarters per \\| \\| parish 20 Nambugu YES YES YES NO No 750,000 Only Monitoring Ward  \nreports were made for 3 quarters per", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 59, "level": 5}}, {"headings_1": {"content": "Buwoya", "page": 57, "level": 2}}, [{"headings_0": {"content": "\u2014_", "page": 59, "level": 5}}, {"headings_1": {"content": "Buwoya", "page": 57, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 59, "level": 5}}, {"headings_1": {"content": "Buwoya", "page": 57, "level": 2}}]], "page": 59, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "=]", "metadata": {"headings": [{"headings_0": {"content": "=]", "page": 59, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 59, "level": 5}}], "page": 59, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "parish  \nBulamba YES YES YES NO No 750,000 Only Monitoring Ward  \nreports were made for 3 quarters per parish  \n22 Lubango YES YES YES NO No 750,000 Only Monitoring reports were made \n23 Buchimo YES YES YES \nfor 3 quarters per parish  \nNo 750,000 Only Monitoring reports were made \\|  \nfor 3 quarters per parish  \nMwema YES YES YES NO No 750,000 Only Monitoring reports were made for 3 quarters per 25 \\| parish Mawa Ward YES YES YES = No 750,000 Only Monitoring reports were made \\| for 3 quarters per 26 a parish Mutumba YES YES YES  \nNo 750,000 Only Monitoring North Ward  \nreports were made", "metadata": {"headings": [{"headings_0": {"content": "=]", "page": 59, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 59, "level": 5}}, [{"headings_0": {"content": "=]", "page": 59, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 59, "level": 5}}], [{"headings_0": {"content": "=]", "page": 59, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 59, "level": 5}}]], "page": 59, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "vanva aavM I1009vW P\u0131em llooben \\| OD0VS Wdd D/L  \nON  \nvanva auYM O0101N1  \nP\u0131em oloyn OIIVS WAd D/L PJeM  \nON VONVE GYVM VeSONVN esobuen ODDVS  \nON Wd VONVd VaWNHong equunyang OIIVS  \nON Wad VONVd YONVMELNE ebuem(ng OIIVS  \nON NAd vanva v\u0131von\u0131 ejeBn7  \n\\| OIIVS WAd SANVISI  \nON MINDIS SONA WWN abuajewng OIIVS WAd SANVISI  \nON MINDIS INVYNW NINDIS Jue xn OIIVS WAd SANYVISI  \nON MINDIS AMONOdWYN eMbuodwen OIIVS Wdd SGNVISI  \nON NIN9IS IHIVAVA Iypegey OD0VS Wdd SGNVISI  \nON MINDIS VONVW NINSIS ebue OD0VS  \nON Wd 31IVMSNd VWASNVN ewnsueN OIIVS WAd  \nON JIVMSNg VHOSONNEG eysabung ODDVvS  \nON nad 31vMsna I1vMsna ajemsng OD0VS Wdd  \nON JIVMSN JONAVWYN abnAewen OJIVS  \nON Wdd J1IVMSNg ODNVEN\\| obueqng OJIVvS  \nON INAd 31VMSna VMOaYWN emopey OD90VS  \nWd 9/1 VaWNLAW p\u0131em efueg  \nON aUVM VEINVa See eqwuneH OIIVS Wdd D/L  \nON \nvann\u0131nn aavMm a\u0131n\u0131na p4eM aining \\_ OIIVS Wdd I/L  \nON  \nVEWN.LAW aAaYM VeIsnT P\u0131em e\u0131\u0131qn", "metadata": {"headings": [{"headings_0": {"content": "=]", "page": 59, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 59, "level": 5}}, [{"headings_0": {"content": "=]", "page": 59, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 59, "level": 5}}]], "page": 63, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "as", "metadata": {"headings": [{"headings_0": {"content": "as", "page": 63, "level": 2}}, {"headings_1": {"content": "=]", "page": 59, "level": 1}}], "page": 63, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| T/C PDM SACCO \\| \nBukeda Ward BUKEDA WARD BANDA \nNo \\| T/C PDM SACCO \n\\| Buwoya Ward BUWOYA WARD BANDA  \nNo \nT/C PDM SACCO \n\\| Buyombo BUYOMBO WARD BANDA No \\| Ward  \nT/C PDM SACCO \nAppendix 14: Failure to select and implement prioritized/flagship projects \nS Vote Name Parish Name List of Are the How Number How How N  \nName of flagship flagship many of PDM many of many of SACCO projects projects enterpri enterpris the the per SACCO consisten ses are es  \nenterpris farming t with impleme  \nes are enterpris the nting farming es are priority flagship  \nenterpris from the commodi projects es priority ties (Enterpr commodi selected ise grps) ty list by the  \nLG?  \nDohwe Coffee  \nMaize  \nBuhemb  \nLe Namayingo ; Dohwe Cassava No  \na PDM  \nBeans  \nSAcco.  \nPiggery  \nPoultry  \nBukewa Cassava \n16  \n5 5 2 \nBuhemb\\_\\| Dairy cattle", "metadata": {"headings": [{"headings_0": {"content": "as", "page": 63, "level": 2}}, {"headings_1": {"content": "=]", "page": 59, "level": 1}}, [{"headings_0": {"content": "as", "page": 63, "level": 2}}, {"headings_1": {"content": "=]", "page": 59, "level": 1}}], [{"headings_0": {"content": "as", "page": 63, "level": 2}}, {"headings_1": {"content": "=]", "page": 59, "level": 1}}], [{"headings_0": {"content": "as", "page": 63, "level": 2}}, {"headings_1": {"content": "=]", "page": 59, "level": 1}}], [{"headings_0": {"content": "as", "page": 63, "level": 2}}, {"headings_1": {"content": "=]", "page": 59, "level": 1}}], [{"headings_0": {"content": "as", "page": 63, "level": 2}}, {"headings_1": {"content": "=]", "page": 59, "level": 1}}], [{"headings_0": {"content": "as", "page": 63, "level": 2}}, {"headings_1": {"content": "=]", "page": 59, "level": 1}}], [{"headings_0": {"content": "as", "page": 63, "level": 2}}, {"headings_1": {"content": "=]", "page": 59, "level": 1}}], [{"headings_0": {"content": "as", "page": 63, "level": 2}}, {"headings_1": {"content": "=]", "page": 59, "level": 1}}], [{"headings_0": {"content": "as", "page": 63, "level": 2}}, {"headings_1": {"content": "=]", "page": 59, "level": 1}}]], "page": 64, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Namayingo \u2018 Bukewa No 16 6 6  \n4 a PDM Maize  \nSACCO Fish farming", "metadata": {"headings": [{"headings_0": {"content": "as", "page": 63, "level": 2}}, {"headings_1": {"content": "=]", "page": 59, "level": 1}}], "page": 65, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1 Piggery", "metadata": {"headings": [{"headings_0": {"content": "1 Piggery", "page": 65, "level": 3}}, {"headings_1": {"content": "as", "page": 63, "level": 2}}], "page": 65, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Coffee Sinde Bananas Buhemb Maize", "metadata": {"headings": [{"headings_0": {"content": "1 Piggery", "page": 65, "level": 3}}, {"headings_1": {"content": "as", "page": 63, "level": 2}}], "page": 65, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Namayingo : Sinde : No a PDM Piggery  \nSACCO Cassava  \nPoultry  \nBuwong Cassava", "metadata": {"headings": [{"headings_0": {"content": "1 Piggery", "page": 65, "level": 3}}, {"headings_1": {"content": "as", "page": 63, "level": 2}}], "page": 65, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "12 6 6 3 \n0 \nCoffee Sor 9", "metadata": {"headings": [{"headings_0": {"content": "1 Piggery", "page": 65, "level": 3}}, {"headings_1": {"content": "as", "page": 63, "level": 2}}, [{"headings_0": {"content": "1 Piggery", "page": 65, "level": 3}}, {"headings_1": {"content": "as", "page": 63, "level": 2}}], [{"headings_0": {"content": "1 Piggery", "page": 65, "level": 3}}, {"headings_1": {"content": "as", "page": 63, "level": 2}}]], "page": 65, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Namayingo Buhemb Maize No 15 5 5 2 6  \na PDM Beans  \nSACCO Bananas", "metadata": {"headings": [{"headings_0": {"content": "1 Piggery", "page": 65, "level": 3}}, {"headings_1": {"content": "as", "page": 63, "level": 2}}], "page": 65, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Buhemb Cassava", "metadata": {"headings": [{"headings_0": {"content": "Buhemb Cassava", "page": 65, "level": 1}}, {"headings_1": {"content": "1 Piggery", "page": 65, "level": 3}}], "page": 65, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5. Namayingo Buhemb Buhemb Malze No 12 5 5 3 a", "metadata": {"headings": [{"headings_0": {"content": "Buhemb Cassava", "page": 65, "level": 1}}, {"headings_1": {"content": "1 Piggery", "page": 65, "level": 3}}], "page": 65, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nFish farming : a PDM  \nPigde ggery SACCO  \nSyanyon \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Buhemb Cassava", "page": 65, "level": 1}}, {"headings_1": {"content": "1 Piggery", "page": 65, "level": 3}}, [{"headings_0": {"content": "Buhemb Cassava", "page": 65, "level": 1}}, {"headings_1": {"content": "1 Piggery", "page": 65, "level": 3}}], [{"headings_0": {"content": "Buhemb Cassava", "page": 65, "level": 1}}, {"headings_1": {"content": "1 Piggery", "page": 65, "level": 3}}]], "page": 65, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "eet ja Piggery", "metadata": {"headings": [{"headings_0": {"content": "eet ja Piggery", "page": 65, "level": 1}}, {"headings_1": {"content": "Buhemb Cassava", "page": 65, "level": 1}}], "page": 65, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "eet ja Piggery", "page": 65, "level": 1}}, {"headings_1": {"content": "Buhemb Cassava", "page": 65, "level": 1}}], "page": 65, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Namayingo Buyinja Poultry No 18 3 3 2 J  \nPDM  \nCassava  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "eet ja Piggery", "page": 65, "level": 1}}, {"headings_1": {"content": "Buhemb Cassava", "page": 65, "level": 1}}], "page": 65, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "eed nr Cassava", "metadata": {"headings": [{"headings_0": {"content": "eed nr Cassava", "page": 65, "level": 1}}, {"headings_1": {"content": "eet ja Piggery", "page": 65, "level": 1}}], "page": 65, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "eed nr Cassava", "page": 65, "level": 1}}, {"headings_1": {"content": "eet ja Piggery", "page": 65, "level": 1}}], "page": 65, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. Namayingo Kifuyo \\| Poultry No 13 3 3 2 Beats  \nsaceo", "metadata": {"headings": [{"headings_0": {"content": "eed nr Cassava", "page": 65, "level": 1}}, {"headings_1": {"content": "eet ja Piggery", "page": 65, "level": 1}}], "page": 65, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "es Bananas", "metadata": {"headings": [{"headings_0": {"content": "es Bananas", "page": 65, "level": 1}}, {"headings_1": {"content": "eed nr Cassava", "page": 65, "level": 1}}], "page": 65, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 bt IZ ZT \u20acT oe HM 9\u20ac 8 be Ov tb", "metadata": {"headings": [{"headings_0": {"content": "es Bananas", "page": 65, "level": 1}}, {"headings_1": {"content": "eed nr Cassava", "page": 65, "level": 1}}], "page": 66, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "al ON ON ON ON ON ON ON ON oN oN ON ON", "metadata": {"headings": [{"headings_0": {"content": "al ON ON ON ON ON ON ON ON oN oN ON ON", "page": 66, "level": 6}}, {"headings_1": {"content": "es Bananas", "page": 65, "level": 1}}], "page": 66, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "co", "metadata": {"headings": [{"headings_0": {"content": "co", "page": 66, "level": 2}}, {"headings_1": {"content": "al ON ON ON ON ON ON ON ON oN oN ON ON", "page": 66, "level": 6}}], "page": 66, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bumwey 98409 ame) Auyynod Auabbld Bumuney Aninod AaB Buiuuey Ausbbld serene Auynod ames eaesse7) AuabBbig Auyinod ame\u00bb UIWAeJ An\u0131nod AusbBld Ausbbld A\u0131ynod eaesses) Hulwues 390) Auynod so\u00dfuew Buuuey ENESSE) Aabbid Auyynod oe seueue Ausbbld seueueg eaesse\u2019) Auinod ameo Auynod eaesse\u2019) seueueg Ara\u00dfbid enesse) ome Auabbid seueueg BABSSEI Kuabbid Aunod", "metadata": {"headings": [{"headings_0": {"content": "Bumwey 98409 ame) Auyynod Auabbld Bumuney Aninod AaB Buiuuey Ausbbld serene Auynod ames eaesse7) AuabBbig Auyinod ame\u00bb UIWAeJ An\u0131nod AusbBld Ausbbld A\u0131ynod eaesses) Hulwues 390) Auynod so\u00dfuew Buuuey ENESSE) Aabbid Auyynod oe seueue Ausbbld seueueg eaesse\u2019) Auinod ameo Auynod eaesse\u2019) seueueg Ara\u00dfbid enesse) ome Auabbid seueueg BABSSEI Kuabbid Aunod", "page": 66, "level": 2}}, {"headings_1": {"content": "co", "page": 66, "level": 2}}], "page": 66, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ys\u01314 Aueq ysiq Bld Yysi4 suea Auleq Aueq YSi4", "metadata": {"headings": [{"headings_0": {"content": "ys\u01314 Aueq ysiq Bld Yysi4 suea Auleq Aueq YSi4", "page": 66, "level": 1}}, {"headings_1": {"content": "Bumwey 98409 ame) Auyynod Auabbld Bumuney Aninod AaB Buiuuey Ausbbld serene Auynod ames eaesse7) AuabBbig Auyinod ame\u00bb UIWAeJ An\u0131nod AusbBld Ausbbld A\u0131ynod eaesses) Hulwues 390) Auynod so\u00dfuew Buuuey ENESSE) Aabbid Auyynod oe seueue Ausbbld seueueg eaesse\u2019) Auinod ameo Auynod eaesse\u2019) seueueg Ara\u00dfbid enesse) ome Auabbid seueueg BABSSEI Kuabbid Aunod", "page": 66, "level": 2}}], "page": 66, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ysi4 suesg ysi4 Szlen", "metadata": {"headings": [{"headings_0": {"content": "ys\u01314 Aueq ysiq Bld Yysi4 suea Auleq Aueq YSi4", "page": 66, "level": 1}}, {"headings_1": {"content": "Bumwey 98409 ame) Auyynod Auabbld Bumuney Aninod AaB Buiuuey Ausbbld serene Auynod ames eaesse7) AuabBbig Auyinod ame\u00bb UIWAeJ An\u0131nod AusbBld Ausbbld A\u0131ynod eaesses) Hulwues 390) Auynod so\u00dfuew Buuuey ENESSE) Aabbid Auyynod oe seueue Ausbbld seueueg eaesse\u2019) Auinod ameo Auynod eaesse\u2019) seueueg Ara\u00dfbid enesse) ome Auabbid seueueg BABSSEI Kuabbid Aunod", "page": 66, "level": 2}}], "page": 66, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "sueag Aueq suesg 9940) 3340) suea Szle 33409", "metadata": {"headings": [{"headings_0": {"content": "sueag Aueq suesg 9940) 3340) suea Szle 33409", "page": 66, "level": 1}}, {"headings_1": {"content": "ys\u01314 Aueq ysiq Bld Yysi4 suea Auleq Aueq YSi4", "page": 66, "level": 1}}], "page": 66, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "9MJO] ]se3 9M|O] Wdd OIIVS 3MlO] pool Wd ODOVS eue\u00dfng ecard OIIVS", "metadata": {"headings": [{"headings_0": {"content": "9MJO] ]se3 9M|O] Wdd OIIVS 3MlO] pool Wd ODOVS eue\u00dfng ecard OIIVS", "page": 66, "level": 1}}, {"headings_1": {"content": "sueag Aueq suesg 9940) 3340) suea Szle 33409", "page": 66, "level": 1}}], "page": 66, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "BEND cone ODDVS esilq eueyng Wdd OIIVS nuISeN p\u0131em uMewen 9/1 Wdd ODDVS Ipipng PJeEM ulAewey I/L nad ODDVS ulAewen jequa in ulAewe 9/1 WAd OIJIVS 6nqwen DAEM urkewen A OIIVS eqweing PJEM ulAewen 9/1 Wdd O29VS o\u00dfueqn] aurea ODDVS", "metadata": {"headings": [{"headings_0": {"content": "BEND cone ODDVS esilq eueyng Wdd OIIVS nuISeN p\u0131em uMewen 9/1 Wdd ODDVS Ipipng PJeEM ulAewey I/L nad ODDVS ulAewen jequa in ulAewe 9/1 WAd OIJIVS 6nqwen DAEM urkewen A OIIVS eqweing PJEM ulAewen 9/1 Wdd O29VS o\u00dfueqn] aurea ODDVS", "page": 66, "level": 1}}, {"headings_1": {"content": "9MJO] ]se3 9M|O] Wdd OIIVS 3MlO] pool Wd ODOVS eue\u00dfng ecard OIIVS", "page": 66, "level": 1}}], "page": 66, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "owlyong gummi nn en M 06 06 06 06 06  \nN  \ne", "metadata": {"headings": [{"headings_0": {"content": "BEND cone ODDVS esilq eueyng Wdd OIIVS nuISeN p\u0131em uMewen 9/1 Wdd ODDVS Ipipng PJeEM ulAewey I/L nad ODDVS ulAewen jequa in ulAewe 9/1 WAd OIJIVS 6nqwen DAEM urkewen A OIIVS eqweing PJEM ulAewen 9/1 Wdd O29VS o\u00dfueqn] aurea ODDVS", "page": 66, "level": 1}}, {"headings_1": {"content": "9MJO] ]se3 9M|O] Wdd OIIVS 3MlO] pool Wd ODOVS eue\u00dfng ecard OIIVS", "page": 66, "level": 1}}], "page": 66, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= 1583 sp SmIo] SOM eueBng ewnpng esiig nulseN p\u0131em Ip\u0131png PJM ulAewen a equa\u2019 p\u0131eM \u00d6ngwen p\u0131emn eqweing p\u0131eM oBueqn] owlyong", "metadata": {"headings": [{"headings_0": {"content": "= 1583 sp SmIo] SOM eueBng ewnpng esiig nulseN p\u0131em Ip\u0131png PJM ulAewen a equa\u2019 p\u0131eM \u00d6ngwen p\u0131emn eqweing p\u0131eM oBueqn] owlyong", "page": 66, "level": 3}}, {"headings_1": {"content": "BEND cone ODDVS esilq eueyng Wdd OIIVS nuISeN p\u0131em uMewen 9/1 Wdd ODDVS Ipipng PJeEM ulAewey I/L nad ODDVS ulAewen jequa in ulAewe 9/1 WAd OIJIVS 6nqwen DAEM urkewen A OIIVS eqweing PJEM ulAewen 9/1 Wdd O29VS o\u00dfueqn] aurea ODDVS", "page": 66, "level": 1}}], "page": 66, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oBuldeuleNn obulAewen obulAewenN obulAewen oBulAewen sBukeweg; o\u00dfurAewen OBUIABWIEN o\u00dfurkewen OBUIABWEN obulAewen obulAewen", "metadata": {"headings": [{"headings_0": {"content": "oBuldeuleNn obulAewen obulAewenN obulAewen oBulAewen sBukeweg; o\u00dfurAewen OBUIABWIEN o\u00dfurkewen OBUIABWEN obulAewen obulAewen", "page": 66, "level": 1}}, {"headings_1": {"content": "= 1583 sp SmIo] SOM eueBng ewnpng esiig nulseN p\u0131em Ip\u0131png PJM ulAewen a equa\u2019 p\u0131eM \u00d6ngwen p\u0131emn eqweing p\u0131eM oBueqn] owlyong", "page": 66, "level": 3}}], "page": 66, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Fr  \na : \u20acT bT ST 9T ZT 81 61 07 TZ 72 EZ \nIL nm  \nFTO \\| \\| \\| [ \u20ac \u20ac \u20ac Z \u00a2  \n\u20ac 7 7 \u20ac Zz \u20ac \n= \\| \u2014 \\| u \n8 9 S S \u00a3  \nS b S 4 9", "metadata": {"headings": [{"headings_0": {"content": "oBuldeuleNn obulAewen obulAewenN obulAewen oBulAewen sBukeweg; o\u00dfurAewen OBUIABWIEN o\u00dfurkewen OBUIABWEN obulAewen obulAewen", "page": 66, "level": 1}}, {"headings_1": {"content": "= 1583 sp SmIo] SOM eueBng ewnpng esiig nulseN p\u0131em Ip\u0131png PJM ulAewen a equa\u2019 p\u0131eM \u00d6ngwen p\u0131emn eqweing p\u0131eM oBueqn] owlyong", "page": 66, "level": 3}}, [{"headings_0": {"content": "oBuldeuleNn obulAewen obulAewenN obulAewen oBulAewen sBukeweg; o\u00dfurAewen OBUIABWIEN o\u00dfurkewen OBUIABWEN obulAewen obulAewen", "page": 66, "level": 1}}, {"headings_1": {"content": "= 1583 sp SmIo] SOM eueBng ewnpng esiig nulseN p\u0131em Ip\u0131png PJM ulAewen a equa\u2019 p\u0131eM \u00d6ngwen p\u0131emn eqweing p\u0131eM oBueqn] owlyong", "page": 66, "level": 3}}], [{"headings_0": {"content": "oBuldeuleNn obulAewen obulAewenN obulAewen oBulAewen sBukeweg; o\u00dfurAewen OBUIABWIEN o\u00dfurkewen OBUIABWEN obulAewen obulAewen", "page": 66, "level": 1}}, {"headings_1": {"content": "= 1583 sp SmIo] SOM eueBng ewnpng esiig nulseN p\u0131em Ip\u0131png PJM ulAewen a equa\u2019 p\u0131eM \u00d6ngwen p\u0131emn eqweing p\u0131eM oBueqn] owlyong", "page": 66, "level": 3}}], [{"headings_0": {"content": "oBuldeuleNn obulAewen obulAewenN obulAewen oBulAewen sBukeweg; o\u00dfurAewen OBUIABWIEN o\u00dfurkewen OBUIABWEN obulAewen obulAewen", "page": 66, "level": 1}}, {"headings_1": {"content": "= 1583 sp SmIo] SOM eueBng ewnpng esiig nulseN p\u0131em Ip\u0131png PJM ulAewen a equa\u2019 p\u0131eM \u00d6ngwen p\u0131emn eqweing p\u0131eM oBueqn] owlyong", "page": 66, "level": 3}}]], "page": 66, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| rm T i iz Hr L \\ i I |", "metadata": {"headings": [{"headings_0": {"content": "| rm T i iz Hr L \\ i I |", "page": 67, "level": 2}}, {"headings_1": {"content": "oBuldeuleNn obulAewen obulAewenN obulAewen oBulAewen sBukeweg; o\u00dfurAewen OBUIABWIEN o\u00dfurkewen OBUIABWEN obulAewen obulAewen", "page": 66, "level": 1}}], "page": 67, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "8 9 S S \u00a3  \nS v s b 9 9 \n7 \\| ai \\|  \nbe be zr SZ at LT 8T Pr \u20acT TI bT \nON ON ON ON oN ON oN ON ON ON ON \nJoma\\} \\| \\| + 1 Br", "metadata": {"headings": [{"headings_0": {"content": "| rm T i iz Hr L \\ i I |", "page": 67, "level": 2}}, {"headings_1": {"content": "oBuldeuleNn obulAewen obulAewenN obulAewen oBulAewen sBukeweg; o\u00dfurAewen OBUIABWIEN o\u00dfurkewen OBUIABWEN obulAewen obulAewen", "page": 66, "level": 1}}, [{"headings_0": {"content": "| rm T i iz Hr L \\ i I |", "page": 67, "level": 2}}, {"headings_1": {"content": "oBuldeuleNn obulAewen obulAewenN obulAewen oBulAewen sBukeweg; o\u00dfurAewen OBUIABWIEN o\u00dfurkewen OBUIABWEN obulAewen obulAewen", "page": 66, "level": 1}}], [{"headings_0": {"content": "| rm T i iz Hr L \\ i I |", "page": 67, "level": 2}}, {"headings_1": {"content": "oBuldeuleNn obulAewen obulAewenN obulAewen oBulAewen sBukeweg; o\u00dfurAewen OBUIABWIEN o\u00dfurkewen OBUIABWEN obulAewen obulAewen", "page": 66, "level": 1}}], [{"headings_0": {"content": "| rm T i iz Hr L \\ i I |", "page": 67, "level": 2}}, {"headings_1": {"content": "oBuldeuleNn obulAewen obulAewenN obulAewen oBulAewen sBukeweg; o\u00dfurAewen OBUIABWIEN o\u00dfurkewen OBUIABWEN obulAewen obulAewen", "page": 66, "level": 1}}]], "page": 67, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u20ac9", "metadata": {"headings": [{"headings_0": {"content": "\u20ac9", "page": 67, "level": 2}}, {"headings_1": {"content": "| rm T i iz Hr L \\ i I |", "page": 67, "level": 2}}], "page": 67, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \n\\| H T Tr A T sueag Some) B2YOD eaessey An\u0131nod Ma seueueg ames Auy\u0131nod MabBld sueag eAesse>) Aginog AusBbld eaesse) Ausb\u00f6ld Auyinod eaesses) ame) seueueg Arabbld ames Sao\\}ewol Bulwuey eaesse>)  \neaBsse) seueueg Kessel enesse) Bulwes seueueg seueueg", "metadata": {"headings": [{"headings_0": {"content": "\u20ac9", "page": 67, "level": 2}}, {"headings_1": {"content": "| rm T i iz Hr L \\ i I |", "page": 67, "level": 2}}], "page": 67, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "zie Aueq aziey BBld Auieg suesg eAos sueag aZzlelW aayop azieW", "metadata": {"headings": [{"headings_0": {"content": "zie Aueq aziey BBld Auieg suesg eAos sueag aZzlelW aayop azieW", "page": 67, "level": 1}}, {"headings_1": {"content": "\u20ac9", "page": 67, "level": 2}}], "page": 67, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sueeg Aueq 93409 Aueg Auynod Ysi4 3340) An\u0131nad pt sea)", "metadata": {"headings": [{"headings_0": {"content": "sueeg Aueq 93409 Aueg Auynod Ysi4 3340) An\u0131nad pt sea)", "page": 67, "level": 3}}, {"headings_1": {"content": "zie Aueq aziey BBld Auieg suesg eAos sueag aZzlelW aayop azieW", "page": 67, "level": 1}}], "page": 67, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ie 89409 on Kanca Ayinog ysl Asb\u00f6ld 3340) . zie sueag BABSSEJ Aiabbid suesg szeW", "metadata": {"headings": [{"headings_0": {"content": "ie 89409 on Kanca Ayinog ysl Asb\u00f6ld 3340) . zie sueag BABSSEJ Aiabbid suesg szeW", "page": 67, "level": 1}}, {"headings_1": {"content": "sueeg Aueq 93409 Aueg Auynod Ysi4 3340) An\u0131nad pt sea)", "page": 67, "level": 3}}], "page": 67, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| | m", "metadata": {"headings": [{"headings_0": {"content": "| | m", "page": 67, "level": 3}}, {"headings_1": {"content": "ie 89409 on Kanca Ayinog ysl Asb\u00f6ld 3340) . zie sueag BABSSEJ Aiabbid suesg szeW", "page": 67, "level": 1}}], "page": 67, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eWwamp quumny quuninyw quinn quinjnw quingnw [", "metadata": {"headings": [{"headings_0": {"content": "| | m", "page": 67, "level": 3}}, {"headings_1": {"content": "ie 89409 on Kanca Ayinog ysl Asb\u00f6ld 3340) . zie sueag BABSSEJ Aiabbid suesg szeW", "page": 67, "level": 1}}], "page": 67, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Wade ODDVS", "metadata": {"headings": [{"headings_0": {"content": "Wade ODDVS", "page": 67, "level": 1}}, {"headings_1": {"content": "| | m", "page": 67, "level": 3}}], "page": 67, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "EMEW P\u0131em o/Le Wdd ODDVS YON piem D/Le Wdd OT yynos p\u0131em quinjnw Le Wd OD9vS e.lqn] p\u0131eMm quinjnyw WLe Wdd oJIvs", "metadata": {"headings": [{"headings_0": {"content": "EMEW P\u0131em o/Le Wdd ODDVS YON piem D/Le Wdd OT yynos p\u0131em quinjnw Le Wd OD9vS e.lqn] p\u0131eMm quinjnyw WLe Wdd oJIvs", "page": 67, "level": 1}}, {"headings_1": {"content": "Wade ODDVS", "page": 67, "level": 1}}], "page": 67, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Diem quinany o/L OR quumeH efueg PJEM WNW o/te Wdd oavs\u0131 emopew ajemsng Wad O20\u00a5S ajemsng Wdd OOOVS nAewen arent ooovs ajemsng ajemsng Wad \n\\| \\| o\u00dfueang ' \\| \\| e  \ne  \n\\| e e \\|", "metadata": {"headings": [{"headings_0": {"content": "EMEW P\u0131em o/Le Wdd ODDVS YON piem D/Le Wdd OT yynos p\u0131em quinjnw Le Wd OD9vS e.lqn] p\u0131eMm quinjnyw WLe Wdd oJIvs", "page": 67, "level": 1}}, {"headings_1": {"content": "Wade ODDVS", "page": 67, "level": 1}}, [{"headings_0": {"content": "EMEW P\u0131em o/Le Wdd ODDVS YON piem D/Le Wdd OT yynos p\u0131em quinjnw Le Wd OD9vS e.lqn] p\u0131eMm quinjnyw WLe Wdd oJIvs", "page": 67, "level": 1}}, {"headings_1": {"content": "Wade ODDVS", "page": 67, "level": 1}}]], "page": 67, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EWOMW | \\", "metadata": {"headings": [{"headings_0": {"content": "EWOMW | \\", "page": 67, "level": 3}}, {"headings_1": {"content": "EMEW P\u0131em o/Le Wdd ODDVS YON piem D/Le Wdd OT yynos p\u0131em quinjnw Le Wd OD9vS e.lqn] p\u0131eMm quinjnyw WLe Wdd oJIvs", "page": 67, "level": 1}}], "page": 67, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "EMEW PJEM quinjnw yyone Piem quwnynw yjnose p\u0131eMm euiqn] piem gining PIEM quwnjeH eluege pie \u00b0MOPeW o\u00dfueang ndewen 26 ajemsng", "metadata": {"headings": [{"headings_0": {"content": "EMEW PJEM quinjnw yyone Piem quwnynw yjnose p\u0131eMm euiqn] piem gining PIEM quwnjeH eluege pie \u00b0MOPeW o\u00dfueang ndewen 26 ajemsng", "page": 67, "level": 2}}, {"headings_1": {"content": "EWOMW | \\", "page": 67, "level": 3}}], "page": 67, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \n\\| a I T rn \\| \\\\ I", "metadata": {"headings": [{"headings_0": {"content": "EMEW PJEM quinjnw yyone Piem quwnynw yjnose p\u0131eMm euiqn] piem gining PIEM quwnjeH eluege pie \u00b0MOPeW o\u00dfueang ndewen 26 ajemsng", "page": 67, "level": 2}}, {"headings_1": {"content": "EWOMW | \\", "page": 67, "level": 3}}], "page": 67, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "obulAewen ne Bode o\u00dfuMewen oBuMewen IE obulAewen obuAewen obulAewe o\u00dfulkewen | obulAewen", "metadata": {"headings": [{"headings_0": {"content": "obulAewen ne Bode o\u00dfuMewen oBuMewen IE obulAewen obuAewen obulAewe o\u00dfulkewen | obulAewen", "page": 67, "level": 1}}, {"headings_1": {"content": "EMEW PJEM quinjnw yyone Piem quwnynw yjnose p\u0131eMm euiqn] piem gining PIEM quwnjeH eluege pie \u00b0MOPeW o\u00dfueang ndewen 26 ajemsng", "page": 67, "level": 2}}], "page": 67, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i\u2018 Gnd obuiAewen ! \n\\| \n\\| \\| \nN \n\u2014 be \\| SZ 9z 7z Oe 67 \\| m \\| \u2014 M = o\u00a2 TE z\u00a2 \u00a2\u00a2 oF \\|", "metadata": {"headings": [{"headings_0": {"content": "obulAewen ne Bode o\u00dfuMewen oBuMewen IE obulAewen obuAewen obulAewe o\u00dfulkewen | obulAewen", "page": 67, "level": 1}}, {"headings_1": {"content": "EMEW PJEM quinjnw yyone Piem quwnynw yjnose p\u0131eMm euiqn] piem gining PIEM quwnjeH eluege pie \u00b0MOPeW o\u00dfueang ndewen 26 ajemsng", "page": 67, "level": 2}}, [{"headings_0": {"content": "obulAewen ne Bode o\u00dfuMewen oBuMewen IE obulAewen obuAewen obulAewe o\u00dfulkewen | obulAewen", "page": 67, "level": 1}}, {"headings_1": {"content": "EMEW PJEM quinjnw yyone Piem quwnynw yjnose p\u0131eMm euiqn] piem gining PIEM quwnjeH eluege pie \u00b0MOPeW o\u00dfueang ndewen 26 ajemsng", "page": 67, "level": 2}}], [{"headings_0": {"content": "obulAewen ne Bode o\u00dfuMewen oBuMewen IE obulAewen obuAewen obulAewe o\u00dfulkewen | obulAewen", "page": 67, "level": 1}}, {"headings_1": {"content": "EMEW PJEM quinjnw yyone Piem quwnynw yjnose p\u0131eMm euiqn] piem gining PIEM quwnjeH eluege pie \u00b0MOPeW o\u00dfueang ndewen 26 ajemsng", "page": 67, "level": 2}}], [{"headings_0": {"content": "obulAewen ne Bode o\u00dfuMewen oBuMewen IE obulAewen obuAewen obulAewe o\u00dfulkewen | obulAewen", "page": 67, "level": 1}}, {"headings_1": {"content": "EMEW PJEM quinjnw yyone Piem quwnynw yjnose p\u0131eMm euiqn] piem gining PIEM quwnjeH eluege pie \u00b0MOPeW o\u00dfueang ndewen 26 ajemsng", "page": 67, "level": 2}}], [{"headings_0": {"content": "obulAewen ne Bode o\u00dfuMewen oBuMewen IE obulAewen obuAewen obulAewe o\u00dfulkewen | obulAewen", "page": 67, "level": 1}}, {"headings_1": {"content": "EMEW PJEM quinjnw yyone Piem quwnynw yjnose p\u0131eMm euiqn] piem gining PIEM quwnjeH eluege pie \u00b0MOPeW o\u00dfueang ndewen 26 ajemsng", "page": 67, "level": 2}}]], "page": 67, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bl", "metadata": {"headings": [{"headings_0": {"content": "Bl", "page": 68, "level": 5}}, {"headings_1": {"content": "obulAewen ne Bode o\u00dfuMewen oBuMewen IE obulAewen obuAewen obulAewe o\u00dfulkewen | obulAewen", "page": 67, "level": 1}}], "page": 68, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "81 61 a ST 11 ZI \u20acT 6\u20ac Ob 72 oT", "metadata": {"headings": [{"headings_0": {"content": "Bl", "page": 68, "level": 5}}, {"headings_1": {"content": "obulAewen ne Bode o\u00dfuMewen oBuMewen IE obulAewen obuAewen obulAewe o\u00dfulkewen | obulAewen", "page": 67, "level": 1}}], "page": 68, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ON ON ON ON ON ON ON ON ON oN ON", "metadata": {"headings": [{"headings_0": {"content": "ON ON ON ON ON ON ON ON ON oN ON", "page": 68, "level": 6}}, {"headings_1": {"content": "Bl", "page": 68, "level": 5}}], "page": 68, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "v9", "metadata": {"headings": [{"headings_0": {"content": "v9", "page": 68, "level": 2}}, {"headings_1": {"content": "ON ON ON ON ON ON ON ON ON oN ON", "page": 68, "level": 6}}], "page": 68, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "enesse) Bumue) Bujwuey enessey enesse) seueueg eaesses) seueueg Bulwue exesse) seueueg enesse)", "metadata": {"headings": [{"headings_0": {"content": "enesse) Bumue) Bujwuey enessey enesse) seueueg eaesses) seueueg Bulwue exesse) seueueg enesse)", "page": 68, "level": 2}}, {"headings_1": {"content": "v9", "page": 68, "level": 2}}], "page": 68, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "enBeSsse) eaesse) omen seueueg Bumuney ssoBuey Bulwuey ame Bumuley ames s\u0131nu uojauW ames synu", "metadata": {"headings": [{"headings_0": {"content": "enBeSsse) eaesse) omen seueueg Bumuney ssoBuey Bulwuey ame Bumuley ames s\u0131nu uojauW ames synu", "page": 68, "level": 2}}, {"headings_1": {"content": "enesse) Bumue) Bujwuey enessey enesse) seueueg eaesses) seueueg Bulwue exesse) seueueg enesse)", "page": 68, "level": 2}}], "page": 68, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "93409 ys\u0131q ysi4 An\u0131nod 93,05 Asb\u00f6ld sueag aziew Auabbld Ausbbid An\u0131nod sueag aZIeW ysi4", "metadata": {"headings": [{"headings_0": {"content": "93409 ys\u0131q ysi4 An\u0131nod 93,05 Asb\u00f6ld sueag aziew Auabbld Ausbbid An\u0131nod sueag aZIeW ysi4", "page": 68, "level": 1}}, {"headings_1": {"content": "enBeSsse) eaesse) omen seueueg Bumuney ssoBuey Bulwuey ame Bumuley ames s\u0131nu uojauW ames synu", "page": 68, "level": 2}}], "page": 68, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sueag Aua\u00df\u00f6ld An\u0131nod 92,09", "metadata": {"headings": [{"headings_0": {"content": "93409 ys\u0131q ysi4 An\u0131nod 93,05 Asb\u00f6ld sueag aziew Auabbld Ausbbid An\u0131nod sueag aZIeW ysi4", "page": 68, "level": 1}}, {"headings_1": {"content": "enBeSsse) eaesse) omen seueueg Bumuney ssoBuey Bulwuey ame Bumuley ames s\u0131nu uojauW ames synu", "page": 68, "level": 2}}], "page": 68, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ausbbld BzieW sueag \u201cAnINod Ausbbld Auinod sueog Ayeq sueag azieW Yysi4 Auynod Ausb\u00dfld BABSSEI SzIeW ysi4 Aueq sueag Szle eABSSE) A\u0131ynog ys\u01314 AnsBbld Auleq 3zieN AusbBld A\u0131ynod BABSSe) punoi5 Szlen J2JeM Aueq eaesse) SZIE puno49 Aninod", "metadata": {"headings": [{"headings_0": {"content": "Ausbbld BzieW sueag \u201cAnINod Ausbbld Auinod sueog Ayeq sueag azieW Yysi4 Auynod Ausb\u00dfld BABSSEI SzIeW ysi4 Aueq sueag Szle eABSSE) A\u0131ynog ys\u01314 AnsBbld Auleq 3zieN AusbBld A\u0131ynod BABSSe) punoi5 Szlen J2JeM Aueq eaesse) SZIE puno49 Aninod", "page": 68, "level": 1}}, {"headings_1": {"content": "93409 ys\u0131q ysi4 An\u0131nod 93,05 Asb\u00f6ld sueag aziew Auabbld Ausbbid An\u0131nod sueag aZIeW ysi4", "page": 68, "level": 1}}], "page": 68, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "IN\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Ausbbld BzieW sueag \u201cAnINod Ausbbld Auinod sueog Ayeq sueag azieW Yysi4 Auynod Ausb\u00dfld BABSSEI SzIeW ysi4 Aueq sueag Szle eABSSE) A\u0131ynog ys\u01314 AnsBbld Auleq 3zieN AusbBld A\u0131ynod BABSSe) punoi5 Szlen J2JeM Aueq eaesse) SZIE puno49 Aninod", "page": 68, "level": 1}}, {"headings_1": {"content": "93409 ys\u0131q ysi4 An\u0131nod 93,05 Asb\u00f6ld sueag aziew Auabbld Ausbbid An\u0131nod sueag aZIeW ysi4", "page": 68, "level": 1}}], "page": 68, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ODDVS yoebung eajemsng Wdd OOdVS WINSUEN Sjemsng Wdd ODDVS n\u0131ndis eBuew nin6is spue|s] Wd OIIVS lyseqey n\u0131nbis spuejsy Wd OIIVS odie ee MR. OIIVS ninbis lUeyNny nin6is spue|s] WAd OIIVS uajeuun 3B ninBig a ODS", "metadata": {"headings": [{"headings_0": {"content": "ODDVS yoebung eajemsng Wdd OOdVS WINSUEN Sjemsng Wdd ODDVS n\u0131ndis eBuew nin6is spue|s] Wd OIIVS lyseqey n\u0131nbis spuejsy Wd OIIVS odie ee MR. OIIVS ninbis lUeyNny nin6is spue|s] WAd OIIVS uajeuun 3B ninBig a ODS", "page": 68, "level": 1}}, {"headings_1": {"content": "Ausbbld BzieW sueag \u201cAnINod Ausbbld Auinod sueog Ayeq sueag azieW Yysi4 Auynod Ausb\u00dfld BABSSEI SzIeW ysi4 Aueq sueag Szle eABSSE) A\u0131ynog ys\u01314 AnsBbld Auleq 3zieN AusbBld A\u0131ynod BABSSe) punoi5 Szlen J2JeM Aueq eaesse) SZIE puno49 Aninod", "page": 68, "level": 1}}], "page": 68, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ejedn] epueg Wd ODDVS", "metadata": {"headings": [{"headings_0": {"content": "ODDVS yoebung eajemsng Wdd OOdVS WINSUEN Sjemsng Wdd ODDVS n\u0131ndis eBuew nin6is spue|s] Wd OIIVS lyseqey n\u0131nbis spuejsy Wd OIIVS odie ee MR. OIIVS ninbis lUeyNny nin6is spue|s] WAd OIIVS uajeuun 3B ninBig a ODS", "page": 68, "level": 1}}, {"headings_1": {"content": "Ausbbld BzieW sueag \u201cAnINod Ausbbld Auinod sueog Ayeq sueag azieW Yysi4 Auynod Ausb\u00dfld BABSSEI SzIeW ysi4 Aueq sueag Szle eABSSE) A\u0131ynog ys\u01314 AnsBbld Auleq 3zieN AusbBld A\u0131ynod BABSSe) punoi5 Szlen J2JeM Aueq eaesse) SZIE puno49 Aninod", "page": 68, "level": 1}}], "page": 68, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Buemfng epueg Wd OJIVS winuong eq epueg Wdd ODIVS esabueny piem epueg VL", "metadata": {"headings": [{"headings_0": {"content": "Buemfng epueg Wd OJIVS winuong eq epueg Wdd ODIVS esabueny piem epueg VL", "page": 68, "level": 3}}, {"headings_1": {"content": "ODDVS yoebung eajemsng Wdd OOdVS WINSUEN Sjemsng Wdd ODDVS n\u0131ndis eBuew nin6is spue|s] Wd OIIVS lyseqey n\u0131nbis spuejsy Wd OIIVS odie ee MR. OIIVS ninbis lUeyNny nin6is spue|s] WAd OIIVS uajeuun 3B ninBig a ODS", "page": 68, "level": 1}}], "page": 68, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". p N a e \nypa\u00dfung 3 winsuen es ebuew ilyoeqey uodwey\\| amb lUEYNYW uajewng 36 ejeBn] Guemfng e PIE omen eq eiabuen pJeM =", "metadata": {"headings": [{"headings_0": {"content": "Buemfng epueg Wd OJIVS winuong eq epueg Wdd ODIVS esabueny piem epueg VL", "page": 68, "level": 3}}, {"headings_1": {"content": "ODDVS yoebung eajemsng Wdd OOdVS WINSUEN Sjemsng Wdd ODDVS n\u0131ndis eBuew nin6is spue|s] Wd OIIVS lyseqey n\u0131nbis spuejsy Wd OIIVS odie ee MR. OIIVS ninbis lUeyNny nin6is spue|s] WAd OIIVS uajeuun 3B ninBig a ODS", "page": 68, "level": 1}}, [{"headings_0": {"content": "Buemfng epueg Wd OJIVS winuong eq epueg Wdd ODIVS esabueny piem epueg VL", "page": 68, "level": 3}}, {"headings_1": {"content": "ODDVS yoebung eajemsng Wdd OOdVS WINSUEN Sjemsng Wdd ODDVS n\u0131ndis eBuew nin6is spue|s] Wd OIIVS lyseqey n\u0131nbis spuejsy Wd OIIVS odie ee MR. OIIVS ninbis lUeyNny nin6is spue|s] WAd OIIVS uajeuun 3B ninBig a ODS", "page": 68, "level": 1}}]], "page": 68, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "obulAewen obulAewen obuilAewen o\u00dfurkewen obulAewen obulAewen obuiAewen obulAewen OBUIAGWIEN | obulAewen CRUIABIIEN", "metadata": {"headings": [{"headings_0": {"content": "obulAewen obulAewen obuilAewen o\u00dfurkewen obulAewen obulAewen obuiAewen obulAewen OBUIAGWIEN | obulAewen CRUIABIIEN", "page": 68, "level": 1}}, {"headings_1": {"content": "Buemfng epueg Wd OJIVS winuong eq epueg Wdd ODIVS esabueny piem epueg VL", "page": 68, "level": 3}}], "page": 68, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014  \nGe 9\u00a2 /E gE 6\u00a3 Ov Tb Z\\# eb bb Gp \nZI bT 81 ol OT \nON ON ON ON ON  \n99", "metadata": {"headings": [{"headings_0": {"content": "obulAewen obulAewen obuilAewen o\u00dfurkewen obulAewen obulAewen obuiAewen obulAewen OBUIAGWIEN | obulAewen CRUIABIIEN", "page": 68, "level": 1}}, {"headings_1": {"content": "Buemfng epueg Wd OJIVS winuong eq epueg Wdd ODIVS esabueny piem epueg VL", "page": 68, "level": 3}}, [{"headings_0": {"content": "obulAewen obulAewen obuilAewen o\u00dfurkewen obulAewen obulAewen obuiAewen obulAewen OBUIAGWIEN | obulAewen CRUIABIIEN", "page": 68, "level": 1}}, {"headings_1": {"content": "Buemfng epueg Wd OJIVS winuong eq epueg Wdd ODIVS esabueny piem epueg VL", "page": 68, "level": 3}}], [{"headings_0": {"content": "obulAewen obulAewen obuilAewen o\u00dfurkewen obulAewen obulAewen obuiAewen obulAewen OBUIAGWIEN | obulAewen CRUIABIIEN", "page": 68, "level": 1}}, {"headings_1": {"content": "Buemfng epueg Wd OJIVS winuong eq epueg Wdd ODIVS esabueny piem epueg VL", "page": 68, "level": 3}}]], "page": 68, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ma66id Aue eA0S Ausbbld Auynod aZIeW enesse) suesg An\u0131nod Auen zen enesse) puno49) Auyynod Aled Meb6ld dZIEW Auy\u0131nod eABSSEI sueag 93409 Ausbdld aZIeW enBsse) sueag eAos EEE", "metadata": {"headings": [{"headings_0": {"content": "Ma66id Aue eA0S Ausbbld Auynod aZIeW enesse) suesg An\u0131nod Auen zen enesse) puno49) Auyynod Aled Meb6ld dZIEW Auy\u0131nod eABSSEI sueag 93409 Ausbdld aZIeW enBsse) sueag eAos EEE", "page": 69, "level": 2}}, {"headings_1": {"content": "obulAewen obulAewen obuilAewen o\u00dfurkewen obulAewen obulAewen obuiAewen obulAewen OBUIAGWIEN | obulAewen CRUIABIIEN", "page": 68, "level": 1}}], "page": 69, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ames sueagq seueueg synu apqeo seueueg sueaq E", "metadata": {"headings": [{"headings_0": {"content": "Ma66id Aue eA0S Ausbbld Auynod aZIeW enesse) suesg An\u0131nod Auen zen enesse) puno49) Auyynod Aled Meb6ld dZIEW Auy\u0131nod eABSSEI sueag 93409 Ausbdld aZIeW enBsse) sueag eAos EEE", "page": 69, "level": 2}}, {"headings_1": {"content": "obulAewen obulAewen obuilAewen o\u00dfurkewen obulAewen obulAewen obuiAewen obulAewen OBUIAGWIEN | obulAewen CRUIABIIEN", "page": 68, "level": 1}}], "page": 69, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OD0VS 0|0N7 PIeM epueg WAd OIIVS \\joobep| PaeM epueg Sa epayng p\u0131em epueg WAdI/L OIDVS", "metadata": {"headings": [{"headings_0": {"content": "OD0VS 0|0N7 PIeM epueg WAd OIIVS \\joobep| PaeM epueg Sa epayng p\u0131em epueg WAdI/L OIDVS", "page": 69, "level": 1}}, {"headings_1": {"content": "Ma66id Aue eA0S Ausbbld Auynod aZIeW enesse) suesg An\u0131nod Auen zen enesse) puno49) Auyynod Aled Meb6ld dZIEW Auy\u0131nod eABSSEI sueag 93409 Ausbdld aZIeW enBsse) sueag eAos EEE", "page": 69, "level": 2}}], "page": 69, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eAomng p\u0131em epueg Wdd OIIVS quwoAng bi", "metadata": {"headings": [{"headings_0": {"content": "OD0VS 0|0N7 PIeM epueg WAd OIIVS \\joobep| PaeM epueg Sa epayng p\u0131em epueg WAdI/L OIDVS", "page": 69, "level": 1}}, {"headings_1": {"content": "Ma66id Aue eA0S Ausbbld Auynod aZIeW enesse) suesg An\u0131nod Auen zen enesse) puno49) Auyynod Aled Meb6ld dZIEW Auy\u0131nod eABSSEI sueag 93409 Ausbdld aZIeW enBsse) sueag eAos EEE", "page": 69, "level": 2}}], "page": 69, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Wd I/L D/L", "metadata": {"headings": [{"headings_0": {"content": "Wd I/L D/L", "page": 69, "level": 1}}, {"headings_1": {"content": "OD0VS 0|0N7 PIeM epueg WAd OIIVS \\joobep| PaeM epueg Sa epayng p\u0131em epueg WAdI/L OIDVS", "page": 69, "level": 1}}], "page": 69, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oem] p\u0131em ee epaying p\u0131em eAomng Diem qwo/ng p\u0131em", "metadata": {"headings": [{"headings_0": {"content": "oem] p\u0131em ee epaying p\u0131em eAomng Diem qwo/ng p\u0131em", "page": 69, "level": 2}}, {"headings_1": {"content": "Wd I/L D/L", "page": 69, "level": 1}}], "page": 69, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "0", "metadata": {"headings": [{"headings_0": {"content": "oem] p\u0131em ee epaying p\u0131em eAomng Diem qwo/ng p\u0131em", "page": 69, "level": 2}}, {"headings_1": {"content": "Wd I/L D/L", "page": 69, "level": 1}}], "page": 69, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "obulAewen obulAewen nz obulAewen oBulAewen o\u00dfurkewen", "metadata": {"headings": [{"headings_0": {"content": "obulAewen obulAewen nz obulAewen oBulAewen o\u00dfurkewen", "page": 69, "level": 1}}, {"headings_1": {"content": "oem] p\u0131em ee epaying p\u0131em eAomng Diem qwo/ng p\u0131em", "page": 69, "level": 2}}], "page": 69, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "9p iv 8 6b 09 \nAppendix 15: Confirmation of PRF Loan Disbursements to Households SN Vote Parish Name Name of SACCO  \nName \nName of PRF Loan Loan Amount Beneficiary Amount as as per  \nper SACCO Household records  \nevidence provided (Interview notes, Bank information reports, Bank statement, etc.)  \n1 Namayingo Syanyonja Syanyonja Buyinja PDM Bentasio Tawada 500,000 500,000 SACCO  \n2 Namayingo Syanyonja Syanyonja Buyinja PDM Lucy Nyongesa 300,000 300,000 F  \nSACCO  \nNamayingo Syanyonja Syanyonja Buyinja PDM Benard Wabwire 500,000 500,000 SACCO  \n4 Namayingo Syanyonja Syanyonja Buyinja PDM Nabwire Esther 500,000 500,000 SACCO  \n5 Namayingo Gondohera Gondohera Buyinja PDM Onyango  \n700,000 700,000 SACCO  \nSumson  \n6 Namayingo Gondohera Gondohera Buyinja PDM Omondi William 500,000 500,000 SACCO \n=", "metadata": {"headings": [{"headings_0": {"content": "obulAewen obulAewen nz obulAewen oBulAewen o\u00dfurkewen", "page": 69, "level": 1}}, {"headings_1": {"content": "oem] p\u0131em ee epaying p\u0131em eAomng Diem qwo/ng p\u0131em", "page": 69, "level": 2}}, [{"headings_0": {"content": "obulAewen obulAewen nz obulAewen oBulAewen o\u00dfurkewen", "page": 69, "level": 1}}, {"headings_1": {"content": "oem] p\u0131em ee epaying p\u0131em eAomng Diem qwo/ng p\u0131em", "page": 69, "level": 2}}], [{"headings_0": {"content": "obulAewen obulAewen nz obulAewen oBulAewen o\u00dfurkewen", "page": 69, "level": 1}}, {"headings_1": {"content": "oem] p\u0131em ee epaying p\u0131em eAomng Diem qwo/ng p\u0131em", "page": 69, "level": 2}}], [{"headings_0": {"content": "obulAewen obulAewen nz obulAewen oBulAewen o\u00dfurkewen", "page": 69, "level": 1}}, {"headings_1": {"content": "oem] p\u0131em ee epaying p\u0131em eAomng Diem qwo/ng p\u0131em", "page": 69, "level": 2}}]], "page": 69, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7 Namayingo Gondohera Gondohera Buyinja PDM Nerima Oliver \\| 500,000 500,000 SACCO  \nNamayingo Gondohera Gondohera Buyinja PDM Mary Ngajo 600,000 600,000 SACCO  \nAnyango  \n9 Namayingo Gondohera Gondohera Buyinja PDM Mark Moses 900,000 900,000 SACCO  \nOdongo  \n10 Namayingo Gondohera Gondohera Buyinja PDM Mangeni  \n900,000 900,000 SACCO Livingston Bwire  \n11 Namayingo Gondohera Gondohera Buyinja PDM Lilian Nabooro 600,000 600,000 SACCO  \nAchieno  \n12 Namayingo Gondohera Gondohera Buyinja PDM Kadogo Scovia 800,000 800,000 SACCO  \nSamanya  \n13 Namayingo Gondohera Gondohera Buyinja PDM 7 Juliet Achieno  \n500,000 500,000 SACCO  \n14 Namayingo Gondohera Gondohera Buyinja PDM Wilberforce 500,000 500,000 SACCO  \nOdango  \n15 Namayingo Gondohera Gondohera Buyinja PDM Taaka Esther 700,000 700,000 SACCO  \n16 Namayingo Gondohera Gondohera Buyinja PDM Taaka Christine 700,000 700,000 SACCO  \n17 Namayingo Gondohera Gondohera Buyinja PDM Mayende  \n600,000 600,000 SACCO  \nStephen  \n18 Namayingo Gondohera Gondohera Buyinja PDM Scovia Auma 900,000 900,000 SACCO  \n19 Namayingo Gondohera \\| Gondohera Buyinja PDM Richard  \n500,000 500,000 SACCO Onyango Bwire  \n20 Namayingo Gondohera Gondohera Buyinja PDM Ouma  \n800,000 800,000 SACCO  \nAumpherence", "metadata": {"headings": [{"headings_0": {"content": "obulAewen obulAewen nz obulAewen oBulAewen o\u00dfurkewen", "page": 69, "level": 1}}, {"headings_1": {"content": "oem] p\u0131em ee epaying p\u0131em eAomng Diem qwo/ng p\u0131em", "page": 69, "level": 2}}], "page": 70, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 71, "level": 2}}, {"headings_1": {"content": "obulAewen obulAewen nz obulAewen oBulAewen o\u00dfurkewen", "page": 69, "level": 1}}], "page": 71, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Wandera  \nNamayingo Gondohera Gondohera Buyinja PDM Robert Stepaine 700,000 700,000 SACCO  \nMasiga  \n31 Namayingo Gondohera \\| Gondohera Buyinja PDM Irene Nekesa  \n700,000 700,000 SACCO  \n32 Namayingo Gondohera Gondohera Buyinja PDM Margret  \n800,000 800,000 SACCO Wesonga Nerima  \n33 Namayingo Gondohera Gondohera Buyinja PDM Nekesa Sabela 800,000 800,000 \\| SACCO  \n34 Namayingo Gondohera Gondohera Buyinja PDM Alex Wafula  \n800,000 800,000 SACCO  \nOuma  \n35 Namayingo Gondohera Gondohera Buyinja PDM Abbo Lydia 700,000 700,000 SACCO  \n36 Namayingo Gondohera Gondohera Buyinja PDM Aboth Florence 900,000 900,000 SACCO  \n37 Namayingo Gondohera Gondohera Buyinja PDM Annet Anyango 800,000 800,000 SACCO  \n\\|  \nNamayingo Gondohera Gondohera Buyinja PDM Apio Justine 800,000 800,000 SACCO  \n39 Namayingo Gondohera Gondohera Buyinja PDM Auma Grace 800,000 800,000 SACCO  \n40 Namayingo Gondohera Gondohera Buyinja PDM Auma Hellen 700,000 700,000 SACCO  \n41 Namayingo Gondohera Gondohera Buyinja PDM m Margret 800,000 800,000 SACCO  \n42 Namayingo Gondohera Gondohera Buyinja PDM Simunyu Benard 900,000 900,000 SACCO  \n43 Namayingo Gondohera Gondohera Buyinja PDM Brian Wejuli  \n800,000 800,000 SACCO  \n44 Namayingo Gondohera Gondohera Buyinja PDM Emmanuel 900,000 900,000 SACCO  \nWanyama  \n45 Namayingo Gondohera Gondohera Buyinja PDM Everline Nafula 900,000 900,000 SACCO  \nWafula  \n46 Namayingo Gondohera Gondohera Buyinja PDM Fejenia Ajiambo 300,000 300,000 SACCO  \n47 Namayingo Gondohera Gondohera Buyinja PDM Felesta  \n500,000 500,000 SACCO  \nKalifamuki  \n48 Namayingo Gondohera Gondohera Buyinja PDM Bwire Sikolah 500,000 500,000 SACCO  \n49 Namayingo Gondohera Gondohera Buyinja PDM Felesta Auma 500,000 500,000 \\| SACCO  \n50 Namayingo Gondohera Gondohera Buyinja PDM Bwire Thomas 800,000 800,000 \\| SACCO  \nMairo  \n51 Namayingo Nasinu Ward Nasinu Ward Namayingo Auma Annet  \n475,000 475,000 Town Council PDM SACCO  \n52 \\| Namayingo Nasinu Ward Nasinu Ward Namayingo Nandera Eunice  \n500,000 500,000 Town Council PDM SACCO  \n53 Namayingo Nasinu Ward Nasinu Ward Namayingo Taaka Florence 500,000 500,000 Town Council PDM SACCO  \n54 Namayingo Nasinu Ward \\| Nasinu Ward Namayingo Tono Christine  \n550,000 550,000 Town Council PDM SACCO  \n55 Namayingo Nasinu Ward Nasinu Ward Namayingo Auma Tina  \n600,000 600,000 Town", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 71, "level": 2}}, {"headings_1": {"content": "obulAewen obulAewen nz obulAewen oBulAewen o\u00dfurkewen", "page": 69, "level": 1}}], "page": 71, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Nabwire", "metadata": {"headings": [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}], "page": 77, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "249 Namayingo Lutolo Ward Lutolo Ward Banda Town Hudson Malingu 750,000 750,000 Council PDM SACCO \n250 Namayingo Lutolo Ward Lutolo Ward Banda Town Bagume \n800,000 800,000 Council PDM SACCO \nHumphrency 251 Namayingo Magooli Ward Magooli Ward Banda Town Were Samuel \n900,000 900,000 Council PDM SACCO  \nMugisa  \n\\|  \n252 Namayingo Magooli Ward Magooli Ward Banda Town Everline \n700,000 700,000 Council PDM SACCO  \nNabutono \nNamayingo Bukeda Ward Bukeda Ward Banda Town Awino Margret \n800,000 800,000 Council PDM SACCO \nNamayingo Bukeda Ward Bukeda Ward Banda Town Odongo Fred \n800,000 800,000 Council PDM SACCO \nNamayingo Bukeda Ward Bukeda Ward Banda Town Achange \n800,000 800,000 Council PDM SACCO \nCaroline \nNamayingo Bukeda Ward Bukeda Ward Banda Town Nafula Glades \n800,000 800,000 Council PDM SACCO \nNamayingo Bukeda Ward Bukeda Ward Banda Town Ajiambo  \n400,000 400,000 Council PDM SACCO Janepher  \nNamayingo Bukeda Ward Bukeda Ward Banda Town Bwire Kalori \n500,000 500,000 Council PDM SACCO \nNamayingo Bukeda Ward Bukeda Ward Banda Town Ouma Denis \n500,000 500,000 Council PDM SACCO \n260 Namayingo Bukeda Ward Bukeda Ward Banda Town Wandera John  \n500,000 500,000", "metadata": {"headings": [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}, [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Nabwire", "page": 77, "level": 1}}, {"headings_1": {"content": "er", "page": 71, "level": 2}}]], "page": 77, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 16: Utilization of PRF at household level (Inspections carried out)", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Utilization of PRF at household level (Inspections carried out)", "page": 78, "level": 3}}, {"headings_1": {"content": "| Nabwire", "page": 77, "level": 1}}], "page": 78, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "S Parish Name of Name of Loan Loan Project Status of the Remark N. Name SACCO PRF Amou Amoun funded project  \nbeneficia nt as tas  \nry per per  \nSACC househ  \nOo \nold record eviden s  \nce provid ed", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Utilization of PRF at household level (Inspections carried out)", "page": 78, "level": 3}}, {"headings_1": {"content": "| Nabwire", "page": 77, "level": 1}}, [{"headings_0": {"content": "Appendix 16: Utilization of PRF at household level (Inspections carried out)", "page": 78, "level": 3}}, {"headings_1": {"content": "| Nabwire", "page": 77, "level": 1}}]], "page": 78, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Namayin Namayin Mugeni im im Piggery \\*  \nPurchased 3 pigs at go go Herman UGX.500,000 Central Central Jackson  \n= Balance for feeding & \\*  \nWard Ward j Pr. =  \ntreatment.  \nPDM", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Utilization of PRF at household level (Inspections carried out)", "page": 78, "level": 3}}, {"headings_1": {"content": "| Nabwire", "page": 77, "level": 1}}], "page": 78, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "ws SACCO \n", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Utilization of PRF at household level (Inspections carried out)", "page": 78, "level": 3}}, {"headings_1": {"content": "| Nabwire", "page": 77, "level": 1}}, [{"headings_0": {"content": "Appendix 16: Utilization of PRF at household level (Inspections carried out)", "page": 78, "level": 3}}, {"headings_1": {"content": "| Nabwire", "page": 77, "level": 1}}]], "page": 78, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Namayin Namayun Nandera im im Poultry", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Utilization of PRF at household level (Inspections carried out)", "page": 78, "level": 3}}, {"headings_1": {"content": "| Nabwire", "page": 77, "level": 1}}], "page": 78, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "re \n", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Utilization of PRF at household level (Inspections carried out)", "page": 78, "level": 3}}, {"headings_1": {"content": "| Nabwire", "page": 77, "level": 1}}, [{"headings_0": {"content": "Appendix 16: Utilization of PRF at household level (Inspections carried out)", "page": 78, "level": 3}}, {"headings_1": {"content": "| Nabwire", "page": 77, "level": 1}}]], "page": 78, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- record keeping", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Utilization of PRF at household level (Inspections carried out)", "page": 78, "level": 3}}, {"headings_1": {"content": "| Nabwire", "page": 77, "level": 1}}], "page": 78, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Purchased 100 birds at go ju Naume 600,000. Central Poultry  \nBalance for feeding Ward PDM  \nand treatment.  \nSACCO  \nNo record keeping. \n3, Syanyonj Syanyonj Lucy 300,00 300,000  \nPurchased 2 Piglets at a Parish a Buyinja Nyongesa 0  \n200,000.  \nPDM  \nBalance for treatment &  \nSACCO AN & food. \nNo record keeping.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Utilization of PRF at household level (Inspections carried out)", "page": 78, "level": 3}}, {"headings_1": {"content": "| Nabwire", "page": 77, "level": 1}}, [{"headings_0": {"content": "Appendix 16: Utilization of PRF at household level (Inspections carried out)", "page": 78, "level": 3}}, {"headings_1": {"content": "| Nabwire", "page": 77, "level": 1}}], [{"headings_0": {"content": "Appendix 16: Utilization of PRF at household level (Inspections carried out)", "page": 78, "level": 3}}, {"headings_1": {"content": "| Nabwire", "page": 77, "level": 1}}]], "page": 78, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Gondohel Budimo Abo Lydia im im Cassava  \nPlanted Cassava on  \na Parish Cassaava  \nhalf acre garden.  \na PDM  \nSpent 700,000 on Enterpris ploughing & planting. e", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Utilization of PRF at household level (Inspections carried out)", "page": 78, "level": 3}}, {"headings_1": {"content": "| Nabwire", "page": 77, "level": 1}}], "page": 78, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Balance to be used on weeding and fertilisers. \n", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Utilization of PRF at household level (Inspections carried out)", "page": 78, "level": 3}}, {"headings_1": {"content": "| Nabwire", "page": 77, "level": 1}}, [{"headings_0": {"content": "Appendix 16: Utilization of PRF at household level (Inspections carried out)", "page": 78, "level": 3}}, {"headings_1": {"content": "| Nabwire", "page": 77, "level": 1}}]], "page": 78, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Nambug Nambug BUKHOSI im im Cassava  \nPlanted cassava & u Ward u Ward PHILLY  \n& maize  \nmaize on 1 acre at Namayin Rn 800,000. he Ei ck Bos wags  \ngo Town  \nee ea  \nCouncil", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Utilization of PRF at household level (Inspections carried out)", "page": 78, "level": 3}}, {"headings_1": {"content": "| Nabwire", "page": 77, "level": 1}}], "page": 78, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "BE Balance for weeding & PDM i fertilisers. FR  \nSACCO  \nN \n\u00a2 \u00aba!  \naa ay", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Utilization of PRF at household level (Inspections carried out)", "page": 78, "level": 3}}, {"headings_1": {"content": "| Nabwire", "page": 77, "level": 1}}, [{"headings_0": {"content": "Appendix 16: Utilization of PRF at household level (Inspections carried out)", "page": 78, "level": 3}}, {"headings_1": {"content": "| Nabwire", "page": 77, "level": 1}}]], "page": 78, "document_name": "Namayingo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []}
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+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF NAMISINDWA DISTRICT LOCAL", "metadata": {"headings": [], "page": 1, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}], "page": 1, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nDS PET csc iii moc annonce nes med cpa et alae Re \nOPINION  \n1 sic \u00abnics nn aan ann Dan a aan nm ann wann an nn na en Kee  \nLa Rn nen \nBASIERT NN 1 en TEE TEE TESTER \nED Le 1 EEE EEE", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}, [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}]], "page": 1, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.0 Implementation of the Approved Budget", "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 5}}], "page": 3, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 ...eneesssasseseeennnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnenenannnn \n2.0 Management of the Government Salary Payroll........ccccssececcccccseesseecsscceseessscaceracsenes 12 \nEmphasis of Mater,  \n15 asian taxu tiie s\u00e9tisacenes enna cexeareweevenuprenyszme Ra ee aaNasenne \n3.0  \nAccumulated receivables and payables ........ccsccsssseseccecccecceeccescccccececeneresecestersuees 15 \nEIERN (DEALS) 16 nn ET TEE EEE", "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 5}}, [{"headings_0": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 5}}], [{"headings_0": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 5}}], [{"headings_0": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 5}}], [{"headings_0": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 5}}]], "page": 3, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) ....csceee 16", "metadata": {"headings": [{"headings_0": {"content": "5.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) ....csceee 16", "page": 3, "level": 5}}, {"headings_1": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}], "page": 3, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DER EUREN RE a 31 a TE ETTEETTEETEN \nManagement'\u2019s Responsibility for the Financial Statements..........cccceceseeeeeeesesseeeeeeeeessusenes a1 Auditor\u2019s Responsibility for the Audit of Financial Statements........csc:ssesssssesccccceececcecerseenes 32 \nOther Reporting Responsibilities. 33 ...........cccssseeccceeseecsecceceeececceeseceeeeeeseseeeeeaseeeeeessnnaecareanes \nReport on \u2018the Audit of Compliance with Legislatlon  \n33 aucasunnneennennennne nn nenne nn \n6.0 Implementation of the Parish Development Model  \n33 .......sssscsssccscsesstreceeessseneeeeetenees", "metadata": {"headings": [{"headings_0": {"content": "5.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) ....csceee 16", "page": 3, "level": 5}}, {"headings_1": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}, [{"headings_0": {"content": "5.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) ....csceee 16", "page": 3, "level": 5}}, {"headings_1": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}], [{"headings_0": {"content": "5.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) ....csceee 16", "page": 3, "level": 5}}, {"headings_1": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}], [{"headings_0": {"content": "5.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) ....csceee 16", "page": 3, "level": 5}}, {"headings_1": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}], [{"headings_0": {"content": "5.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) ....csceee 16", "page": 3, "level": 5}}, {"headings_1": {"content": "1.0 Implementation of the Approved Budget", "page": 3, "level": 5}}]], "page": 3, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 4, "level": 1}}, {"headings_1": {"content": "5.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) ....csceee 16", "page": 3, "level": 5}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 4, "level": 1}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nMeaning \\| sere eres eae ee DLG District Local Government  \n\\| \nGoU \\| Government of Uganda  \nICT Information and Communication Technology", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 4, "level": 1}}, [{"headings_0": {"content": "Acronym", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 4, "level": 1}}], [{"headings_0": {"content": "Acronym", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 4, "level": 1}}]], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_ INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "_ INTOSAI", "page": 4, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 1}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| International Organization of Supreme Audit Institutions \\_IPPS Integrated Personnel and Payroll system", "metadata": {"headings": [{"headings_0": {"content": "_ INTOSAI", "page": 4, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 1}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "| ISSAIs", "page": 4, "level": 2}}, {"headings_1": {"content": "_ INTOSAI", "page": 4, "level": 3}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Standards of Supreme Audit Institutions \\|", "metadata": {"headings": [{"headings_0": {"content": "| ISSAIs", "page": 4, "level": 2}}, {"headings_1": {"content": "_ INTOSAI", "page": 4, "level": 3}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_LGFAM", "metadata": {"headings": [{"headings_0": {"content": "_LGFAM", "page": 4, "level": 2}}, {"headings_1": {"content": "| ISSAIs", "page": 4, "level": 2}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, \n2007", "metadata": {"headings": [{"headings_0": {"content": "_LGFAM", "page": 4, "level": 2}}, {"headings_1": {"content": "| ISSAIs", "page": 4, "level": 2}}, [{"headings_0": {"content": "_LGFAM", "page": 4, "level": 2}}, {"headings_1": {"content": "| ISSAIs", "page": 4, "level": 2}}]], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_LGFAR", "metadata": {"headings": [{"headings_0": {"content": "_LGFAR", "page": 4, "level": 1}}, {"headings_1": {"content": "_LGFAM", "page": 4, "level": 2}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_Local Government Financial and Accounting. Manual, 2007 \\_LGPPDA Local Government Public Procurement and \n\\| Disposal Authority \\_  \n\\| LLG Lower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "_LGFAR", "page": 4, "level": 1}}, {"headings_1": {"content": "_LGFAM", "page": 4, "level": 2}}, [{"headings_0": {"content": "_LGFAR", "page": 4, "level": 1}}, {"headings_1": {"content": "_LGFAM", "page": 4, "level": 2}}]], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LR", "metadata": {"headings": [{"headings_0": {"content": "LR", "page": 4, "level": 2}}, {"headings_1": {"content": "_LGFAR", "page": 4, "level": 1}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Local Revenue \\| MDAs \nMinistries, Departments and Agencies", "metadata": {"headings": [{"headings_0": {"content": "LR", "page": 4, "level": 2}}, {"headings_1": {"content": "_LGFAR", "page": 4, "level": 1}}, [{"headings_0": {"content": "LR", "page": 4, "level": 2}}, {"headings_1": {"content": "_LGFAR", "page": 4, "level": 1}}]], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoES |", "metadata": {"headings": [{"headings_0": {"content": "MoES |", "page": 4, "level": 1}}, {"headings_1": {"content": "LR", "page": 4, "level": 2}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_Ministry of Education  \nMoFPED 1 \u2018Finance, Economic  \n\\| Ministry of Planning and Development MoGLSD Ministry of Gender, Labour and Social Development  \n\\| MoLG\\_ Ministry of Local Government  \nNAA National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "MoES |", "page": 4, "level": 1}}, {"headings_1": {"content": "LR", "page": 4, "level": 2}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_NTR | Revenue", "metadata": {"headings": [{"headings_0": {"content": "_NTR | Revenue", "page": 4, "level": 5}}, {"headings_1": {"content": "MoES |", "page": 4, "level": 1}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Non-Tax  \nOAG Office of the Auditor General. Program Budgeting System \\_  \nPayroll Consults Africa  \nU Oo = Q  \nPayroll Deduction Management System Procurement & Disposal Unit  \n\\|  \nPublic Finance Management Act", "metadata": {"headings": [{"headings_0": {"content": "_NTR | Revenue", "page": 4, "level": 5}}, {"headings_1": {"content": "MoES |", "page": 4, "level": 1}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Public", "metadata": {"headings": [{"headings_0": {"content": "Public", "page": 4, "level": 1}}, {"headings_1": {"content": "_NTR | Revenue", "page": 4, "level": 5}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_  \nFinance Management Regulations  \n\\| Public Procurement & Disposal of Public Assets Permanent Secretary / Secretary to Treasury  \n\\_ Treasury Single Account  \nTreasury Sub Single Account  \n\\_\\_\\_  \n\\_ Uganda Association", "metadata": {"headings": [{"headings_0": {"content": "Public", "page": 4, "level": 1}}, {"headings_1": {"content": "_NTR | Revenue", "page": 4, "level": 5}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Banker's", "metadata": {"headings": [{"headings_0": {"content": "Banker's", "page": 4, "level": 5}}, {"headings_1": {"content": "Public", "page": 4, "level": 1}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Uganda Consolidated Fund  \n\\| Uganda Consumer and Lender's Association  \n\\\\", "metadata": {"headings": [{"headings_0": {"content": "Banker's", "page": 4, "level": 5}}, {"headings_1": {"content": "Public", "page": 4, "level": 1}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda Shilling", "metadata": {"headings": [{"headings_0": {"content": "Uganda Shilling", "page": 4, "level": 5}}, {"headings_1": {"content": "Banker's", "page": 4, "level": 5}}], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Support to Municipal infrastructure Development \\_ Uganda Women Empowerment Project  \nYouth Livelihood Program \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF NAMISINDWA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30'4 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "Uganda Shilling", "page": 4, "level": 5}}, {"headings_1": {"content": "Banker's", "page": 4, "level": 5}}, [{"headings_0": {"content": "Uganda Shilling", "page": 4, "level": 5}}, {"headings_1": {"content": "Banker's", "page": 4, "level": 5}}], [{"headings_0": {"content": "Uganda Shilling", "page": 4, "level": 5}}, {"headings_1": {"content": "Banker's", "page": 4, "level": 5}}]], "page": 4, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], "page": 5, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Namisindwa 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 Namisindwa 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": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}]], "page": 5, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion IT conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Key Audit Matters Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. Entities prepare budgets every year which provide expected revenue and expenditure for the year. The budgets are supported by work plans that show what specific activities and out-puts the funds will be spent on in order to deliver services to citizens. In arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. The mandate of Namisindwa District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. During the financial year 2022/2023, the District had a budget of UGX.39,172,589,669 out of which UGX.35,393,689,000 was warranted as shown below; Budget Warrants % funding UGX UGX 70007 = [2 (Non-wage) 13,057,591 8611007 66 3 Development 4,805,079 5,472,682] 11 \\|\\_\\| Total 39,172,590 35,393,689 90 Out of the total warrants of UGX.35,393,689,000 I reviewed the utilisation of warrants worth UGX.28,768,223,664 (81%) as summarised in the table below Actual Cumulative Cumulative", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "Uganda Shilling", "page": 4, "level": 5}}]], "page": 5, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "report.", "metadata": {"headings": [{"headings_0": {"content": "report.", "page": 7, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], "page": 7, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation Recommendation 1.1.1 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, the District planned to collect local The  \nAccounting revenue of UGX.350,000,000 however; by the end of the year, only Officer  \nshould UGX.116,054,793 had been collected representing 33% performance. The tender out the summary is in the table below and the details are in appendix 1.  \ncollection of local", "metadata": {"headings": [{"headings_0": {"content": "report.", "page": 7, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}, [{"headings_0": {"content": "report.", "page": 7, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}]], "page": 7, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Te Approved Actual", "metadata": {"headings": [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], "page": 7, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\u2014\\_\\_\\_(budget Collections \\| \nrevenue, ensure timely deduction of Local service taxes eg  \nTax Revenues 160,000,000 112,664,793 47,335,207 in the quarter when Non-Tax 190,000,000 3,390,000 186,610,000 the code is still Revenues  \nactive and sensitize \\|\\_\\_\\| Revenue 350,000,000 116,054,793 233,945,207 politicians on the effect of revenue In addition, only UGX.150,000 out of UGX.12,700,000 NTR realised from the under performance sale of bids was reported in the financial statements and I could not confirm towards  \nservice whether this amount was remitted to consolidated fund for warranting.  \ndelivery. \nOverall, the DLG under collected local revenue which denied the entity resources to implement planned activities while spending at source, encourages misuse of public funds. The activities that were either not or partially implemented are shown in the table below; \nProgramme Amount Activities not Purpose and impact not /partially of the warranted implemented unimplemented activity  \n\\| Public  \nsector  \nPurpose transformation  \nallowances for Capacity building and support improved service supervision, delivery  \ntraining and  \nmentorship of Impact  \nthe lower Local Supervision, training Government and mentorship was staff handled in two quarters out of the planned four quarters in a financial \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}, [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}]], "page": 7, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer attributed the under collection of Local revenue to the following;  \nThe quarantine which was imposed on tendered cattle markets due to e  \noutbreak of lumpy skin, foot and mouth disease in financial year 2021/2022. Due to non collection during the quarantine period, the contractors wanted to sue the District, by then CAO entered into negotiation with them to continue collecting for the subsequent financial year 2022/2023 which affected local revenue collection for the period in question.  \nMost of employees (Production and health staff) did not receive salary, e  \nin the months where the LST code is active on the payroll and supplementary was provided when the code had been removed. This affected the collection of Local Service Tax.  \nBusiness licence collections were affected greatly by local politics.  \ne \n1.1.2 Performance of GOU warrants  \nThe District had an approved budget of UGX.34,606,014,285 to implement The  \nAccounting the various programmes, out of which UGX.34,722,703,277 was warranted Officer  \nshould representing 100% performance. Whereas the overall performance was at engage the relevant 100% because of the effect of excess warranting in human capital authorities \nand development, UGX.630,557,064 was not warranted in different programmes. ensure that all budgeted funds are The performance of warrants for each of the programmes is shown in the warranted.  \ntable below; \nProgramme Approved Warrants (UGX) %age Budget (UGX) perfor \nan \u201c868, 345, \u201c868, 345, 100% \\| resources, 971 971 100% \\| environment, climate \\| Change] \\| Private sector 70,355,654 100% development  \n0b Integrated transport 729,255,185 527,319,649 72% \nservices \ndevelopment  \nPublic sector anne 412,241,120 5,287,828,038 \n98% \\| : transformation  \nu \nmobilization  \nand  \nmind-set change  \nGovernance and 1,675,144, 92%", "metadata": {"headings": [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}, [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Te Approved Actual", "page": 7, "level": 3}}, {"headings_1": {"content": "report.", "page": 7, "level": 2}}]], "page": 8, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uUOrEPUIWLWOIIY", "metadata": {"headings": [{"headings_0": {"content": "uUOrEPUIWLWOIIY", "page": 9, "level": 4}}, {"headings_1": {"content": "Te Approved Actual", "page": 7, "level": 3}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ainjies Adod u J2d\\|uyI9\\} spafoid 4Yeys JO pue 3o jou JOU \n\u2014 \npue paywuswajduun jo Jo Buipiing diysuojuaw pauuejd \n\u00bbPedw\u0131 ay\\} peo! le aunnol PLISIG pue S9IAIOS Bumuien sem sJayenb 4noJ jeDueuy pue jo uawoy pue au\\} jo 359q SIUBUJBAODN JO", "metadata": {"headings": [{"headings_0": {"content": "uUOrEPUIWLWOIIY", "page": 9, "level": 4}}, {"headings_1": {"content": "Te Approved Actual", "page": 7, "level": 3}}, [{"headings_0": {"content": "uUOrEPUIWLWOIIY", "page": 9, "level": 4}}, {"headings_1": {"content": "Te Approved Actual", "page": 7, "level": 3}}], [{"headings_0": {"content": "uUOrEPUIWLWOIIY", "page": 9, "level": 4}}, {"headings_1": {"content": "Te Approved Actual", "page": 7, "level": 3}}], [{"headings_0": {"content": "uUOrEPUIWLWOIIY", "page": 9, "level": 4}}, {"headings_1": {"content": "Te Approved Actual", "page": 7, "level": 3}}]], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ayeyapun", "metadata": {"headings": [{"headings_0": {"content": "ayeyapun", "page": 9, "level": 1}}, {"headings_1": {"content": "uUOrEPUIWLWOIIY", "page": 9, "level": 4}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uIeJgo @doss pue sas\u0131peid JO adods Buipi\u0131ng Areuoljeys Pino", "metadata": {"headings": [{"headings_0": {"content": "uIeJgo @doss pue sas\u0131peid JO adods Buipi\u0131ng Areuoljeys Pino", "page": 9, "level": 3}}, {"headings_1": {"content": "ayeyapun", "page": 9, "level": 1}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "asoding AWARE juawdinba", "metadata": {"headings": [{"headings_0": {"content": "uIeJgo @doss pue sas\u0131peid JO adods Buipi\u0131ng Areuoljeys Pino", "page": 9, "level": 3}}, {"headings_1": {"content": "ayeyapun", "page": 9, "level": 1}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dsoding peduy 0} dsoding Aynedey paao\u0131du\u0131 ul ay} Bsodind", "metadata": {"headings": [{"headings_0": {"content": "dsoding peduy 0} dsoding Aynedey paao\u0131du\u0131 ul ay} Bsodind", "page": 9, "level": 1}}, {"headings_1": {"content": "uIeJgo @doss pue sas\u0131peid JO adods Buipi\u0131ng Areuoljeys Pino", "page": 9, "level": 3}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "adueuaquiej Dueuajurew om) e JuawJamoduwa *sdnos6 \u00bbdoss quawsamodua ssasse vorejuswaldu\u0131 pue diyssojuatu", "metadata": {"headings": [{"headings_0": {"content": "adueuaquiej Dueuajurew om) e JuawJamoduwa *sdnos6 \u00bbdoss quawsamodua ssasse vorejuswaldu\u0131 pue diyssojuatu", "page": 9, "level": 3}}, {"headings_1": {"content": "dsoding peduy 0} dsoding Aynedey paao\u0131du\u0131 ul ay} Bsodind", "page": 9, "level": 1}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aunyiey pauuejd \"speoJ Auan\u0131lap Peduj pajpuey Jo s\u0131oyenb \"Je9, uawom peduy paanpay dsoding spalo\u0131d SaDI\\}DeId peduy paanpay jsaq asoding peduy Aqyoede> eqs pajulig", "metadata": {"headings": [{"headings_0": {"content": "adueuaquiej Dueuajurew om) e JuawJamoduwa *sdnos6 \u00bbdoss quawsamodua ssasse vorejuswaldu\u0131 pue diyssojuatu", "page": 9, "level": 3}}, {"headings_1": {"content": "dsoding peduy 0} dsoding Aynedey paao\u0131du\u0131 ul ay} Bsodind", "page": 9, "level": 1}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cuolsin\u0131adns ul Aunwwoy uolezijiqouw vorezjigoW pue yJewWYysuaq ayeyapuN yo Bulioyuow PLYsIq", "metadata": {"headings": [{"headings_0": {"content": "\u201cuolsin\u0131adns ul Aunwwoy uolezijiqouw vorezjigoW pue yJewWYysuaq ayeyapuN yo Bulioyuow PLYsIq", "page": 9, "level": 3}}, {"headings_1": {"content": "adueuaquiej Dueuajurew om) e JuawJamoduwa *sdnos6 \u00bbdoss quawsamodua ssasse vorejuswaldu\u0131 pue diyssojuatu", "page": 9, "level": 3}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "U! Buroyuow SIURULIBADD Buloyuow paonpay \n30 pue yno OL ayy pue  \n0\\} oL auy e  \ne \nAnen\u0131ed/ \u201aSupung Jediueysau qsoiduut \npoqusweajdui pue 4OJ pue Jo 1907 doy uswom 0\\} 40 0\\} Jo pue Aseuoneys 30 saduemoyje yoddns \u2019uoisiaiadns Bumien diys\u0131ogusw Jamo] JUBWLUBA0D leuoneiado spun Buuien asiidiaquy sdnoi6 soqwaw aagnoaxe SYEHaPUN Bunoyuow spalo\u0131d Buplewysuag saouemoyje jestuysaL Bunoyuow spalo.\u0131d", "metadata": {"headings": [{"headings_0": {"content": "\u201cuolsin\u0131adns ul Aunwwoy uolezijiqouw vorezjigoW pue yJewWYysuaq ayeyapuN yo Bulioyuow PLYsIq", "page": 9, "level": 3}}, {"headings_1": {"content": "adueuaquiej Dueuajurew om) e JuawJamoduwa *sdnos6 \u00bbdoss quawsamodua ssasse vorejuswaldu\u0131 pue diyssojuatu", "page": 9, "level": 3}}, [{"headings_0": {"content": "\u201cuolsin\u0131adns ul Aunwwoy uolezijiqouw vorezjigoW pue yJewWYysuaq ayeyapuN yo Bulioyuow PLYsIq", "page": 9, "level": 3}}, {"headings_1": {"content": "adueuaquiej Dueuajurew om) 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Auditor General, 2023", "type": "heading"}}, {"content": "107  \n76 \\_ \n0\\} \u2018Bulmo]jOJ \nuoneniasqo SddIMas oqng uo pue abuey> pue", "metadata": {"headings": [{"headings_0": {"content": "jueweMm", "page": 9, "level": 1}}, {"headings_1": {"content": "SE6\"", "page": 9, "level": 4}}, [{"headings_0": {"content": "jueweMm", "page": 9, "level": 1}}, {"headings_1": {"content": "SE6\"", "page": 9, "level": 4}}], [{"headings_0": {"content": "jueweMm", "page": 9, "level": 1}}, {"headings_1": {"content": "SE6\"", "page": 9, "level": 4}}]], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201epae\u0131bagur wodsuen ANPNASEyuI pue Jopeas ew4oysuey A\u0131unwwoy uoNezIgoLu Jespulw BIULLIBAOS Auunaas uawdojsaag uejd jejuswajdu\u0131 aunjiey", "metadata": {"headings": [{"headings_0": {"content": "\u201epae\u0131bagur wodsuen ANPNASEyuI pue Jopeas ew4oysuey A\u0131unwwoy uoNezIgoLu Jespulw BIULLIBAOS Auunaas uawdojsaag uejd jejuswajdu\u0131 aunjiey", "page": 9, "level": 1}}, {"headings_1": {"content": "jueweMm", "page": 9, "level": 1}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Jo", "metadata": {"headings": [{"headings_0": {"content": "\u201epae\u0131bagur wodsuen ANPNASEyuI pue Jopeas ew4oysuey A\u0131unwwoy uoNezIgoLu Jespulw BIULLIBAOS Auunaas uawdojsaag uejd jejuswajdu\u0131 aunjiey", "page": 9, "level": 1}}, {"headings_1": {"content": "jueweMm", "page": 9, "level": 1}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a4}", "metadata": {"headings": [{"headings_0": {"content": "a4}", "page": 9, "level": 3}}, {"headings_1": {"content": "\u201epae\u0131bagur wodsuen ANPNASEyuI pue Jopeas ew4oysuey A\u0131unwwoy uoNezIgoLu Jespulw BIULLIBAOS Auunaas uawdojsaag uejd jejuswajdu\u0131 aunjiey", "page": 9, "level": 1}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| a uo! ynsau", "metadata": {"headings": [{"headings_0": {"content": "a4}", "page": 9, "level": 3}}, {"headings_1": {"content": "\u201epae\u0131bagur wodsuen ANPNASEyuI pue Jopeas ew4oysuey A\u0131unwwoy uoNezIgoLu Jespulw BIULLIBAOS Auunaas uawdojsaag uejd jejuswajdu\u0131 aunjiey", "page": 9, "level": 1}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Juawe\u0131duu", "metadata": {"headings": [{"headings_0": {"content": "Juawe\u0131duu", "page": 9, "level": 1}}, {"headings_1": {"content": "a4}", "page": 9, "level": 3}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\} \ne", "metadata": {"headings": [{"headings_0": {"content": "Juawe\u0131duu", "page": 9, "level": 1}}, {"headings_1": {"content": "a4}", "page": 9, "level": 3}}, [{"headings_0": {"content": "Juawe\u0131duu", "page": 9, "level": 1}}, {"headings_1": {"content": "a4}", "page": 9, "level": 3}}]], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IWW]", "metadata": {"headings": [{"headings_0": {"content": "IWW]", "page": 9, "level": 1}}, {"headings_1": {"content": "Juawe\u0131duu", "page": 9, "level": 1}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sv", "metadata": {"headings": [{"headings_0": {"content": "sv", "page": 9, "level": 5}}, {"headings_1": {"content": "IWW]", "page": 9, "level": 1}}], "page": 9, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Observation Recommendation \ne Routine manual maintenance by road gangs of 115 km distance was not implemented.  \ne Support supervision, training and mentorship of lower local governments(LLGs) was not undertaken.  \nCommunity mobilisation and empowerment of women groups not e  \nachieved.  \ne Technical monitoring and benchmarking not implemented. \nThe Accounting Officer explained that going forward management shall be writing to relevant ministries. \nPerformance of external assistance  \nThe entity had an approved budget for external assistance of The Accounting UGX.4,566,575,381 from the various programmes out of which Officer should UGX.670,985,611 was warranted resulting in a shortfall of ensure that UGX.3,895,589,777 representing 15% performance. \nbudgeting of external assistance The performance of warrants for each of the programmes is shown in the is realistic to the table below; \ncurrent need of the district.  \nProgramme Approved %", "metadata": {"headings": [{"headings_0": {"content": "sv", "page": 9, "level": 5}}, {"headings_1": {"content": "IWW]", "page": 9, "level": 1}}, [{"headings_0": {"content": "sv", "page": 9, "level": 5}}, {"headings_1": {"content": "IWW]", "page": 9, "level": 1}}], [{"headings_0": {"content": "sv", "page": 9, "level": 5}}, {"headings_1": {"content": "IWW]", "page": 9, "level": 1}}], [{"headings_0": {"content": "sv", "page": 9, "level": 5}}, {"headings_1": {"content": "IWW]", "page": 9, "level": 1}}], [{"headings_0": {"content": "sv", "page": 9, "level": 5}}, {"headings_1": {"content": "IWW]", "page": 9, "level": 1}}], [{"headings_0": {"content": "sv", "page": 9, "level": 5}}, {"headings_1": {"content": "IWW]", "page": 9, "level": 1}}]], "page": 10, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 10, "level": 3}}, {"headings_1": {"content": "sv", "page": 9, "level": 5}}], "page": 10, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "funding,", "metadata": {"headings": [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}], "page": 10, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development \nThe UGX.3,895,589,777 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgramme Amount Activities not Purpose of the not implemented unimplemented warranted \nactivity \n\\| Human \\| 3,895,589,7 \\| Immunization \\| Purpose nm Capital 77 and To undertake Development \nsurveillance of immunization under diseases in the child days and District emergence responses and surveillance. \nImpact  \nDisease surveillance, collection of samples from suspected citizens and transportation of samples to Entebbe for \nNo Observation  \n1.1.4 Utilization of Warrants  \nOut of the total warrants of UGX.35,393,688,888 availed during the year, The \nAccounting UGX.33,750,153,488 was utilized by the entity resulting in un-utilized Officer should follow warrants of UGX.1,643,535,400 representing utilization of 95% us shown in up the matter with the table below; \nMOFPED on the re- voting of the un- Programme Warrants Utilized Un utilized %oage utilized funds to Availed warrants warrants perfor ensure that the", "metadata": {"headings": [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}, [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}], [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}], [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}], [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}], [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}], [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}], [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}], [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}], [{"headings_0": {"content": "funding,", "page": 10, "level": 3}}, {"headings_1": {"content": "budget", "page": 10, "level": 3}}]], "page": 10, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_(UGX) -", "metadata": {"headings": [{"headings_0": {"content": "_(UGX) -", "page": 11, "level": 5}}, {"headings_1": {"content": "funding,", "page": 10, "level": 3}}], "page": 11, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "contractors for the", "metadata": {"headings": [{"headings_0": {"content": "_(UGX) -", "page": 11, "level": 5}}, {"headings_1": {"content": "funding,", "page": 10, "level": 3}}], "page": 11, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agro-", "metadata": {"headings": [{"headings_0": {"content": "Agro-", "page": 11, "level": 3}}, {"headings_1": {"content": "_(UGX) -", "page": 11, "level": 5}}], "page": 11, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,", "metadata": {"headings": [{"headings_0": {"content": "Agro-", "page": 11, "level": 3}}, {"headings_1": {"content": "_(UGX) -", "page": 11, "level": 5}}], "page": 11, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "752,882,692", "metadata": {"headings": [{"headings_0": {"content": "752,882,692", "page": 11, "level": 3}}, {"headings_1": {"content": "Agro-", "page": 11, "level": 3}}], "page": 11, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Bu iad 256,627,162 \nnal \u2014 255,530 2 u  \ncompletion of the industrializatio construction of n \nMukoto Seed School Natural 868,345,971 383,734 962,237 and supply of ICT resources, equipment are environment,  \nsourced for service climate change  \n70,355,654 58,849,481 11,506,173 delivery. development  \nIntegrated 527,319,649 501,122,152 26,197,497 95% Going forward the transport Accounting Officer infrastructure should always and services \nprocess monthly Human capital 23,468,774, e \nei deductions with development  \nsalaries to ensure \\| timely remittance of transformation  \nstatutory Community 273,444,910 272,111,487 1,333,423 obligations. mobilization  \nand mindset  \nchange  \nand securi sii  \nDevelopment 469, 223 451,962,833 17,629,390 96%  \nplan", "metadata": {"headings": [{"headings_0": {"content": "752,882,692", "page": 11, "level": 3}}, {"headings_1": {"content": "Agro-", "page": 11, "level": 3}}, [{"headings_0": {"content": "752,882,692", "page": 11, "level": 3}}, {"headings_1": {"content": "Agro-", "page": 11, "level": 3}}], [{"headings_0": {"content": "752,882,692", "page": 11, "level": 3}}, {"headings_1": {"content": "Agro-", "page": 11, "level": 3}}], [{"headings_0": {"content": "752,882,692", "page": 11, "level": 3}}, {"headings_1": {"content": "Agro-", "page": 11, "level": 3}}], [{"headings_0": {"content": "752,882,692", "page": 11, "level": 3}}, {"headings_1": {"content": "Agro-", "page": 11, "level": 3}}]], "page": 11, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "JUNIRIEEIRSRE", "metadata": {"headings": [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], "page": 11, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "35,393,688, \"488 1,643,535, 888 \n400 \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nProgramm Warrants Activities Reason for the not Utilized affected by the underutilization e  \nunder utilization of \u2018Warrants  \n\\| \\_ This \\_ \u201cwas money \nNo Observation Recommendation Private 11,506,173 Statutory This money was  \nsector \ndeductions (PAYE released in June as development \nand LST) were not a supplementary for remitted to URA for wage which was the staff of late to enable Administration completion of the Department \ndeductions remittance process Integrated 26,197,497 Statutory This money was transport \ndeductions (PAYE released in June as infrastructur \nand LST) were not a supplementary for e and \nremitted to URA for wage which was services \nthe staff of Roads late to enable and Engineering completion of the Department \ndeductions remittance process Human 967,334,062 \ne This money was capital  \ne Construction \nreleased in June development completion of as a Mukoto seed supplementary, School not which was late for implemented. procurement of Procurement of service providers ICT equipment for for the completion Mukoto seed of Mukoto seed School not School and ICT implemented  \nequipment. because of late  \nrelease of funds  \ne This money was Statutory released in June deductions (PAYE as a and LST) were not  \nsupplementary for remitted to URA wage which was for the staff in late to enable Health  \ncompletion of the Department \ndeductions remittance process Public sector 90,292,418 Statutory \nThis money was transformati \ndeductions (PAYE released in June as on \nand LST) were not a supplementary for remitted to URA for wage which was Town Councils staff late to enable completion of the deductions remittance process Governance \n12,024,670 No activity was It was as a result of and security \naffected over budgeting of \nNo Observation Recommendation \nThe Accounting Officer explained that the supplementary funds came late in June therefore, it was hard to absorb the funds fully given the fact that the IFMS system had network issues and the system was closed on 24\" June 2023 far different from the date announced by PSST (30 June 2023). \n1.1.5", "metadata": {"headings": [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}, [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}]], "page": 11, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of appropriate performance indicators and targets in the work  \nplans  \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 I  \nadvised the states that the work plan of a vote shall indicate the key performance Accounting Officer indicators to be used to gauge the out-puts.  \nto seek guidance from MOFPED on the Part A of the performance contract for Accounting Officers outlines the core selection  \nof performance requirements against which their performance should be appropriate assessed in regard to achievement of planned results. This requires the performance Accounting Officer to be assessed on the extent to which annual key indicators  \nand performance indicators and targets are achieved for key projects and/or targets to avoid such programs. omissions during planning  \nand I reviewed the approved work plan and sampled 10 outputs with a total of budgeting.  \n38 activities. I noted the following; \ne Only one (01) output with four (04) activities had clear performance indicators and targets.  \ne Nine (09) outputs with 34 activities did not have clear performance indicators and targets as summarized in the table below and detailed in Appendix 2. \nNo. of No of Expenditure Activities activities  \nwith clear without clear  \nperformanc performance  \ne indicators indicators  \nand targets and targets  \n\\| \"34 1 5,952,268,281 \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that the ministry of Finance Planning and Economic was still \nRecommendation (03) activities were partially implemented, while four (04) activities The  \nAccounting remained unimplemented. Officer should ensure that all non and  \npartially of No of implemented activiti Activiti activiti activiti activities are es in es fully es es not  \nprioritized in the the implem partiall implem subsequent financial outputs ented y ented  \nyear.  \nimplem \nimplement \nPartially implement  \ned outputs  \nTotal  \n10 \nNon/partial implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following planned activities. \nNon implemented activities", "metadata": {"headings": [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}, [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}]], "page": 13, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Completion of Mukoto Seed Secondary School\n2. Procurement of ICT equipment (computers for ICT Lab) at Mukoto Seed Secondary School\n3. Routine manual maintenance of 115 Kilometers\n4. Recruitment of 125 Health workers", "metadata": {"headings": [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], "page": 14, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Partially implemented activities", "metadata": {"headings": [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], "page": 14, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of Namboko seed secondary School\n2. Routine mechanized maintenance of District roads\n3. Procurement of Onions under production department", "metadata": {"headings": [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], "page": 14, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Refer to Appendix 3 for details; \nThe Accounting Officer attributed the anomalies to late release of supplementary funds and this is the 3\u2019 time when money for the construction of Mukoto seed secondary school is coming towards the close of the financial year. This has affected the district to implement the planned projects. \n1.1.7 Misclassification of expenditure \nNo Observation  \n\\| Recommendation appropriate Management response  \nspending codes and The Accounting Officer attributed the mischarges to inactive charge codes going forward to be due the upgrade of the PBS by MOFPED, delayed guidance on budgeting for strict on budgeting micro scale irrigation expenditure and delayed submission of the budget.  \nof activities on correct codes as specified in the chart of Accounts. \n1.7 Delivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 The service delivery under focus areas  \nI sampled seven (07) out of eleven (11) activities in Four (4) focus areas with a total expenditure of UGX.3,204,840,405 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report.", "metadata": {"headings": [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}, [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}], [{"headings_0": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}, {"headings_1": {"content": "752,882,692", "page": 11, "level": 3}}]], "page": 14, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key Observation Implication", "metadata": {"headings": [{"headings_0": {"content": "Key Observation Implication", "page": 15, "level": 3}}, {"headings_1": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}], "page": 15, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Key Observation Implication", "page": 15, "level": 3}}, {"headings_1": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}], "page": 15, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Education  \nWorks were substantially completed in The project had not been Development all sampled projects but the project handed over by the Grant  \ninspected were not yet commissioned contractor to serve the because of delayed payment of the intended beneficiaries, which contractor, some projects were not resulted in delayed service labelled with snags not communicated delivery.  \nto the contractors.  \nMicroscale Demonstration irrigation equipment \\| Functionality of the", "metadata": {"headings": [{"headings_0": {"content": "Key Observation Implication", "page": 15, "level": 3}}, {"headings_1": {"content": "JUNIRIEEIRSRE", "page": 11, "level": 4}}], "page": 15, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 15, "level": 5}}, {"headings_1": {"content": "Key Observation Implication", "page": 15, "level": 3}}], "page": 15, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "were delivered and installed timely but demonstration equipment some components such as solar panels  \ncould not be confirmed.  \nand pumps were being kept in farmer\u2019s  \nhomes and functionality could not be  \nconfirmed at the site. Some water  \npoints had not been connected  \n\\|  \nUGIFT", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 15, "level": 5}}, {"headings_1": {"content": "Key Observation Implication", "page": 15, "level": 3}}], "page": 15, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Construction", "metadata": {"headings": [{"headings_0": {"content": "Construction", "page": 15, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 15, "level": 5}}], "page": 15, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of Mukoto Seed School Abandonment of works is loss \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29!\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nNamisindwa DLG had a wage budget of UGX.21,309,919,642, out of which UGX.20,068,995,088 (94%) was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation 2.1 Utilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX.18,569,608,441, and I advised the obtained supplementary funding of UGX.3,464,920,176 resulting into a Accounting Officer to revised wage budget of UGX.22,034,528,617 which was all warranted.  \nliaise with MOFPED to ensure that Out of the total warrants, UGX.20,730,659,572 was utilized by the DLG supplementary resulting in un-utilized warrants of UGX.1,303,869,045 representing funding is available utilization of 94% as summarized in the table below;  \non time \nApproved Supplem Revised Warran Payment Unspent Budget entary Budget ts UGX. s UGX. Balance UGX. Bn\\_ UGX. Bn UGX. Bn Bn Bn UGX. Bn\\_", "metadata": {"headings": [{"headings_0": {"content": "Construction", "page": 15, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 15, "level": 5}}, [{"headings_0": {"content": "Construction", "page": 15, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 15, "level": 5}}], [{"headings_0": {"content": "Construction", "page": 15, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 15, "level": 5}}], [{"headings_0": {"content": "Construction", "page": 15, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 15, "level": 5}}], [{"headings_0": {"content": "Construction", "page": 15, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 15, "level": 5}}], [{"headings_0": {"content": "Construction", "page": 15, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 15, "level": 5}}]], "page": 15, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|3.46", "metadata": {"headings": [{"headings_0": {"content": "|3.46", "page": 16, "level": 3}}, {"headings_1": {"content": "Construction", "page": 15, "level": 3}}], "page": 16, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "|3.46", "page": 16, "level": 3}}, {"headings_1": {"content": "Construction", "page": 15, "level": 3}}], "page": 16, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "/18.57", "metadata": {"headings": [{"headings_0": {"content": "/18.57", "page": 16, "level": 2}}, {"headings_1": {"content": "|3.46", "page": 16, "level": 3}}], "page": 16, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22.03.", "metadata": {"headings": [{"headings_0": {"content": "22.03.", "page": 16, "level": 3}}, {"headings_1": {"content": "/18.57", "page": 16, "level": 2}}], "page": 16, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mo ]273 \\_\\_\\_\\|\\_ 1.30 \nFrom the analysis, I noted that there was an under absorption of UGX.1,303,869,045. \nThe Accounting Officer explained that under absorption of the wage budget was due to the late release of supplementary funds which came in June. \nInconsistencies in Employee Details  \ne A total of 11 individuals whose names were not on the district\u2019s June, The  \nAccounting \nThe Accounting Officer explained that the records of the affected employees were mixed up with wrong dates of birth and employee numbers as compared to the downloaded employee list IPPS report which reflect different date of birth and employee numbers. \n2.3 Findings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the accuracy of the payroll including planning, budgeting and payments for the period of four years (2019/2020-2022/2023). \nI noted that; \na) Payment of salary using wrong scales and notches", "metadata": {"headings": [{"headings_0": {"content": "22.03.", "page": 16, "level": 3}}, {"headings_1": {"content": "/18.57", "page": 16, "level": 2}}, [{"headings_0": {"content": "22.03.", "page": 16, "level": 3}}, {"headings_1": {"content": "/18.57", "page": 16, "level": 2}}], [{"headings_0": {"content": "22.03.", "page": 16, "level": 3}}, {"headings_1": {"content": "/18.57", "page": 16, "level": 2}}], [{"headings_0": {"content": "22.03.", "page": 16, "level": 3}}, {"headings_1": {"content": "/18.57", "page": 16, "level": 2}}], [{"headings_0": {"content": "22.03.", "page": 16, "level": 3}}, {"headings_1": {"content": "/18.57", "page": 16, "level": 2}}], [{"headings_0": {"content": "22.03.", "page": 16, "level": 3}}, {"headings_1": {"content": "/18.57", "page": 16, "level": 2}}], [{"headings_0": {"content": "22.03.", "page": 16, "level": 3}}, {"headings_1": {"content": "/18.57", "page": 16, "level": 2}}], [{"headings_0": {"content": "22.03.", "page": 16, "level": 3}}, {"headings_1": {"content": "/18.57", "page": 16, "level": 2}}]], "page": 16, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "~~", "metadata": {"headings": [{"headings_0": {"content": "~~", "page": 17, "level": 3}}, {"headings_1": {"content": "22.03.", "page": 16, "level": 3}}], "page": 17, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A comparison of the base pay as per IPPS/HCM payroll registers with the The  \nAccounting base pay as per salary structure revealed that 1,044 staff were paid on a Officer  \nshould wrong scale/notches leading to an overpayment of UGX.419,029,549 and consider undertaking underpayment of UGX.269,243,583. monthly reconciliations of the I note that capture of employee records on wrong scale/notches was \\| payroll to ensure attributed to failure by management to effectively follow annual salary that salaries are paid increments as per the approved salary structure and lack of reconciliations.  \naccurately as per the salary scales and The capturing of employee records on wrong scale/notches distorted the budget for annual implementation of the wage budget. Underpayment negatively affects the salary  \nincrements employees\u2019 livelihood as well as their terminal benefits while, over-payments where necessary. caused financial loss to the Government. \nIn addition, the HCM The Accounting Officer explained that any salary updates to be handled on system should be the payroll it starts with initiation request by the affected staff which is reviewed  \nto forwarded by the head of department and authorized by the Responsible automate  \nthe officer, before capturing on IPPS.  \nincrements since they are based on individual \nappointment anniversaries. \nba\\} b) Non-payment of salary \n4 arrears  \nI noted that salary arrears for 78 employees worth UGX.277,779,918 were The", "metadata": {"headings": [{"headings_0": {"content": "~~", "page": 17, "level": 3}}, {"headings_1": {"content": "22.03.", "page": 16, "level": 3}}, [{"headings_0": {"content": "~~", "page": 17, "level": 3}}, {"headings_1": {"content": "22.03.", "page": 16, "level": 3}}], [{"headings_0": {"content": "~~", "page": 17, "level": 3}}, {"headings_1": {"content": "22.03.", "page": 16, "level": 3}}], [{"headings_0": {"content": "~~", "page": 17, "level": 3}}, {"headings_1": {"content": "22.03.", "page": 16, "level": 3}}], [{"headings_0": {"content": "~~", "page": 17, "level": 3}}, {"headings_1": {"content": "22.03.", "page": 16, "level": 3}}]], "page": 17, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 17, "level": 1}}, {"headings_1": {"content": "~~", "page": 17, "level": 3}}], "page": 17, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "not paid in the period under review.  \nOfficer should institute measures to Accumulation of salary arrears is an abuse of employee rights. It may also ensure that the create pressure on employees to use unethical means for survival.  \nHuman Resources Department utilises The Accounting Officer explained that residual salary arrears for the past the updated list to financial years have been compiled upon request by the affected staff and prepare the payroll \nc) Management of statutory and non-statutory deductions  \nI recomputed and compared the total deductions from the payroll registers I \nadvised the with the remittances/payments to establish whether all the payroll Accounting Officer to deductions were made to the appropriate beneficiary institutions. I noted put in place controls the following; \nto ensure that non- i. Over and under remittance of UGX.15,318,256,030 and statutory deductions UGX.2,331,038,892, respectively, over the 4 years\u2019 period.  \nare always accurately computed ii. \nOver and under remittance of UGX.75,753 and UGX.2,802,344,231, and promptly paid as respectively, over the 4 years\u2019 period \nper the payroll register. In addition, The Accounting Officer took note of the observations. \nthe amounts over remitted should be followed up with a view of recovery.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 17, "level": 1}}, {"headings_1": {"content": "~~", "page": 17, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 17, "level": 1}}, {"headings_1": {"content": "~~", "page": 17, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 17, "level": 1}}, {"headings_1": {"content": "~~", "page": 17, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 17, "level": 1}}, {"headings_1": {"content": "~~", "page": 17, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 17, "level": 1}}, {"headings_1": {"content": "~~", "page": 17, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 17, "level": 1}}, {"headings_1": {"content": "~~", "page": 17, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 17, "level": 1}}, {"headings_1": {"content": "~~", "page": 17, "level": 3}}]], "page": 17, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 18, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 1}}], "page": 18, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to confirm staff after probation Period  \nMy review of staff appointment letters during staff head count and validation I advised the revealed that 171 Staff have never been issued with confirmation letters Accounting Officer to despite having completed the probationary periods. \nexplain the delayed confirmation of staff Failure to confirm staff denies them chance of promotion and demotivates and ensure that them. confirmations are duly done after The Accounting Officer explained that the names of the affected staff have probation.  \nbeen submitted to DSC for confirmation and a waiting for the minutes so  \nthat issuance of confirmation letters is done. \ne) Misclassification of salary payments  \nI obtained appointment letters of staff at head count to establish what type I  \nadvised the of appointments they had so as to establish the funding sources. I Accounting Officer to conducted analytical procedures and I noted that UGX.85,796,616 paid to ensure  \nthat 36 staff were charged on wrong account code(s) contrary to the posting expenditure is made terms. \nfrom correct codes. \nMisclassification of funds misstates wage expenditure in the financial statements and creates arrears on wage. \nThe Accounting Officer explained that this was due to insufficient funds and therefore management decided to encroach on other department budgets in order to avoid accumulating residual arrears. \nf) \nNon-existing staff on Namisindwa DLG Payroll  \nDuring my review of the February 2023 payroll, it was noted that one I advised the teacher (Apio Deborah Grace) was found in the IPPS database as having Accounting Officer to", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 18, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 1}}, [{"headings_0": {"content": "d)", "page": 18, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 1}}], [{"headings_0": {"content": "d)", "page": 18, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 1}}], [{"headings_0": {"content": "d)", "page": 18, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 1}}], [{"headings_0": {"content": "d)", "page": 18, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 1}}], [{"headings_0": {"content": "d)", "page": 18, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 1}}], [{"headings_0": {"content": "d)", "page": 18, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 1}}], [{"headings_0": {"content": "d)", "page": 18, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 1}}]], "page": 18, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 19, "level": 1}}, {"headings_1": {"content": "d)", "page": 18, "level": 1}}], "page": 19, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Review of the Entity Staff Structure and Establishment  \nDuring the audit, I obtained the approved staff structure and establishment I  \nadvised the from the district and compared it with the actual positions that were filled Accounting Officer to in the district and noted the following observations;  \nensure the Head of \nHuman Resources I, Variances between the approved establishment and the every month updates filled positions  \nthe staff list for During the audit, I noted that out of 92 approved positions, a total Accounting Officer of 22 positions were filled leaving a gap of 70 vacant positions.  \nApproval. The updated list should ii. Lack of approved staff establishment structure  \nbe used as a basis I noted that the district did not have an approved and costed staff for preparing the establishment structure that shows the resource requirements to payroll.  \nimplement the structure. \niii. Updated the staff list  \nI noted that the district had removed staff leavers from its updated staff list and had included all new staff on the staff list. \nThe Accounting Officer did not respond to this observation.", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 19, "level": 1}}, {"headings_1": {"content": "d)", "page": 18, "level": 1}}, [{"headings_0": {"content": "g)", "page": 19, "level": 1}}, {"headings_1": {"content": "d)", "page": 18, "level": 1}}], [{"headings_0": {"content": "g)", "page": 19, "level": 1}}, {"headings_1": {"content": "d)", "page": 18, "level": 1}}], [{"headings_0": {"content": "g)", "page": 19, "level": 1}}, {"headings_1": {"content": "d)", "page": 18, "level": 1}}]], "page": 19, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "h)", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 19, "level": 1}}, {"headings_1": {"content": "g)", "page": 19, "level": 1}}], "page": 19, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Estimated Wage Budget for validated staff for FY 2023/2024  \nA comparison of the district-approved estimates of UGX.23,181,163,000 The  \nAccounting with the recomputed payroll costs of UGX.26,070,106,559 revealed that the  \nOfficer should review Accounting Officer under estimated the wage cost by UGX.2,888,943,559.  \nthe estimates taking into account the Under-provision for wage may lead to the accumulation of domestic arrears. estimated employee costs for persons in The Accounting Officer did not respond to this observation.  \npost and planned recruitments and \nseek appropriate approval  \nin \naccordance with \nrelevant policies and legislation. \nEmphasis of Matter  \nWithout qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 Accumulated receivables and payables in the statement of financial \nThe Accounting Officer should devise better recovery strategies so that performance is", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 19, "level": 1}}, {"headings_1": {"content": "g)", "page": 19, "level": 1}}, [{"headings_0": {"content": "h)", "page": 19, "level": 1}}, {"headings_1": {"content": "g)", "page": 19, "level": 1}}], [{"headings_0": {"content": "h)", "page": 19, "level": 1}}, {"headings_1": {"content": "g)", "page": 19, "level": 1}}], [{"headings_0": {"content": "h)", "page": 19, "level": 1}}, {"headings_1": {"content": "g)", "page": 19, "level": 1}}], [{"headings_0": {"content": "h)", "page": 19, "level": 1}}, {"headings_1": {"content": "g)", "page": 19, "level": 1}}], [{"headings_0": {"content": "h)", "page": 19, "level": 1}}, {"headings_1": {"content": "g)", "page": 19, "level": 1}}], [{"headings_0": {"content": "h)", "page": 19, "level": 1}}, {"headings_1": {"content": "g)", "page": 19, "level": 1}}]], "page": 19, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "improved.", "metadata": {"headings": [{"headings_0": {"content": "improved.", "page": 20, "level": 1}}, {"headings_1": {"content": "h)", "page": 19, "level": 1}}], "page": 20, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Matter  \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n5.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS)  \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "improved.", "page": 20, "level": 1}}, {"headings_1": {"content": "h)", "page": 19, "level": 1}}, [{"headings_0": {"content": "improved.", "page": 20, "level": 1}}, {"headings_1": {"content": "h)", "page": 19, "level": 1}}]], "page": 20, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "improved.", "page": 20, "level": 1}}], "page": 20, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.1 \nReview of Education Development Grant  \nA review of a sample of education development grants Projects/programs undertaken by the Local Government during the year under review revealed the following:", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "improved.", "page": 20, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "improved.", "page": 20, "level": 1}}]], "page": 20, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.1.1 Positive observations  \nI noted the following areas where the District had commendable performance;  \ne The budget allocations of Education Development grant of UGX.259,131,000 in line with provisions of the criteria where UGX.252,131,000 (98%) was allocated for capital development works and the balance of UGX.7,000,000 was allocated investment service costs (monitoring).  \noe [noted that all eight (08) grant projects/activities totalling to UGX. 259,131,000 were incorporated into the District Work plan and budget.  \no All projects were not screened for likely environmental and social impacts.  \no The entity received UGX.259,130,697 as budgeted representing 100% performance. All the released amount totalling to UGX.259,130,697 was absorbed representing 100% absorption.  \no The District did not incur any expenditure on ineligible activities  \no I noted that the District did not divert funds through wrong coding of transactions and mischarges.  \noe All the projects worth UGX.241,295,542, contract managers were appointed from user groups or sector specialists.  \ne I noted that all projects were not sufficiently supervised by their respective user committees.  \no Internal auditor audited the grants expenditure on all projects. \nIn addition, Local Governments need to maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up to date asset register of education facilities, showing the status of their conditions to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nThe Accounting Officer explained that the department has asset register in place but by the time of audit was with national assessor. \nThe Accounting Officer should ensure that the asset register for education facilities is maintained and updated regularly. \n5.1.2.2 Status of Project Implementation/Inspection for service delivery  \nI sampled three (03) projects with a total contract sum of UGX.41,791,059 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nTable showing the extent of service delivery in focus areas  \nActivity Contract Pictorial Evidence Summary of Audit details Amount  \nfindings (Time, conclusion", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "improved.", "page": 20, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "improved.", "page": 20, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "improved.", "page": 20, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "improved.", "page": 20, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "improved.", "page": 20, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "improved.", "page": 20, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "improved.", "page": 20, "level": 1}}]], "page": 20, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 21, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], "page": 21, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], "page": 21, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost \nEEE  \nEEE  \nEEE \nand \n\\_\\_\\_\\_\\_\\_\\_\\|Functionality)  \n\\| Construction 19,991,059  \ne At the time of The project had of a four lined \nen es, inspection, not been handed stance pit  \nWesel 7 were over \nae works by the latrine at  \n\\| \\| fae 9 substantially contractor to \\| \nBuwasiba \nSS a BEE completed but serve the Dj \na Primary school \nm 17 the project was intended \nBeh Contractor: \n2 not yet beneficiaries, i  \ni  \ncommissioned which resulted in Ms. African  \nbecause of delayed service Construction Boa delayed delivery. Technicians =  \n\\| payment of the  \nand 3 \u201c\\|  \nSS  \ncontractor.  \nContractors \nThe project had \nnot \nbeen \nlabelled \u2014\\_ / . \n===. e The project had \\\\ not been labelled  \nFri", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}, [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}], [{"headings_0": {"content": "Quality,", "page": 21, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 1}}]], "page": 21, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DERECHEE", "metadata": {"headings": [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], "page": 22, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Noted an open Fa  \nmanhole for the CR  \n\u2018 \nseptic pit. Re ae \nThere was no Un covered manhole  \nevidence that the snags were communicated  \nto \nthe \nConstruction 10,900,000  \n\u2014 of 2 stance pit \ncontractor  \nThe project was The project was substantially satisfactory", "metadata": {"headings": [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}, [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}]], "page": 22, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- at complete. Maala p/s", "metadata": {"headings": [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], "page": 22, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Contractor: Maala Traders Company Limited \n41,791,059 \nThe Accounting Officer explained that the payment off the contractors was for the projects was affected by under budgeting of the previous year\u2019s retention. \nI advised the Accounting Officer to always ensure that retention money for projects executed during the year are budgeted for in the subsequent financial year. \n5.2 Micro Scale Irrigation  \n5.2.1 Positive observations  \nI noted the following areas where the District had commendable performance; \n\u00b0 The District received UGX.432,410,205 as budgeted representing 100% budget performance. Out of the funds received UGX.129,723,062 was spent on capital developments while UGX.302,687,143 (70%) on complementary activities.  \nOut of the total program receipts of UGX.432,410,205 for the Micro scale irrigation, UGX.432,410,205 (100%) was utilized by the entity at the time of audit representing 100% absorption.  \nThe review of the payment file and expenditure vouchers revealed that the district on \nactivities. \nHowever, review of the district budget and departmental work plans revealed variances between the budgeted amount and the required program percentage allocation for capital development and complementary category leading to under and over budgeting of 45% for capital development and complementary activities respectively as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}, [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}], [{"headings_0": {"content": "DERECHEE", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 1}}]], "page": 22, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], "page": 23, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Initial  \nRevised budget  \nbudget \nscale irrigation \n432,410,205  \n432,410,205 \nFailure to budget according to the set thresholds leads to wasteful expenditure on non- priority activities which hinders achievement of intended program objectives. \nThe Accounting Officer explained that all Districts that are rolling the program for the first time is allowed 70% to cater for complementary (sensitization, training, popularization of the programme) and 30% capital project. \nI advise the Accounting Officer to always allocate funds for capital development and complementary activities based on the program expenditure guidelines. \n5.2.2.2 Irregularities in allocations of expenditure categories for complementary services \nParagraph 3.3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation, 2020 states that the share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nA review of the and file revealed that  \nto all \nThe District accept the fact that the funds were lumped on one code however we had a technical challenge on the PBS and MoFPED switched off the PBS and called planners to complete Budgets with support persons at the center. Some codes were still inactive. Planners were advised to use the few budget lines that were active \nI advised the Accounting Officer to always follow the guidelines and charge expenditure on specified codes. \n5.2.2.3 Inadequate mobilization and training of farmers  \nParagraph 4.1.1 of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 states that farmer awareness raising will be based on a communication strategy and user-friendly communication materials to be developed and issued by MAAIF. \nA review of the detailed program work plan noted that the district budgeted to spend only UGX.10,700,000 (3.5%) farmers mobilisation and training out of a sum UGX.302,687,143 allocation for complementary activities. Details in table below; \nu Description Budgeted Amount a \n\u201aSensitization DEC, DTPC, RocadDISO\u2014\u2014 12. \\_9,700,000 \\| \nDistrict Council awareness creation, RDC and DISO", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}, [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}], [{"headings_0": {"content": "below;", "page": 23, "level": 2}}, {"headings_1": {"content": "DERECHEE", "page": 22, "level": 1}}]], "page": 23, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9,900,000", "metadata": {"headings": [{"headings_0": {"content": "9,900,000", "page": 24, "level": 2}}, {"headings_1": {"content": "below;", "page": 23, "level": 2}}], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of extension workers", "metadata": {"headings": [{"headings_0": {"content": "9,900,000", "page": 24, "level": 2}}, {"headings_1": {"content": "below;", "page": 23, "level": 2}}], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14,100,000", "metadata": {"headings": [{"headings_0": {"content": "14,100,000", "page": 24, "level": 5}}, {"headings_1": {"content": "9,900,000", "page": 24, "level": 2}}], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sensitization of option leaders in the District, religious leaders,", "metadata": {"headings": [{"headings_0": {"content": "14,100,000", "page": 24, "level": 5}}, {"headings_1": {"content": "9,900,000", "page": 24, "level": 2}}], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,400,000", "metadata": {"headings": [{"headings_0": {"content": "7,400,000", "page": 24, "level": 5}}, {"headings_1": {"content": "14,100,000", "page": 24, "level": 5}}], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "cadre women, PWDs  \n[4 T-shirts (3,861,531 [15 farmers 5,700,000 \n\\|7 messagestocampaign Radio 2,000,000", "metadata": {"headings": [{"headings_0": {"content": "7,400,000", "page": 24, "level": 5}}, {"headings_1": {"content": "14,100,000", "page": 24, "level": 5}}, [{"headings_0": {"content": "7,400,000", "page": 24, "level": 5}}, {"headings_1": {"content": "14,100,000", "page": 24, "level": 5}}]], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8 Waterassessment 4,200,000", "metadata": {"headings": [{"headings_0": {"content": "8 Waterassessment 4,200,000", "page": 24, "level": 1}}, {"headings_1": {"content": "7,400,000", "page": 24, "level": 5}}], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[9 Demositeassessment 5,000,000", "metadata": {"headings": [{"headings_0": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}, {"headings_1": {"content": "8 Waterassessment 4,200,000", "page": 24, "level": 1}}], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 and Sensitization GISOsin29LLG\\_ (2,680,000 \n[12 farmersfieldschools (36,860,000", "metadata": {"headings": [{"headings_0": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}, {"headings_1": {"content": "8 Waterassessment 4,200,000", "page": 24, "level": 1}}, [{"headings_0": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}, {"headings_1": {"content": "8 Waterassessment 4,200,000", "page": 24, "level": 1}}]], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11,784,082", "metadata": {"headings": [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14 Gender main streaming Environmental impact assessment 117 Not allocated 39,139,999 Failure to adhere to the budget negatively affects the delivery of services and contradicts the purpose of budgeting. The training was split into levels; District and Lower Local Governments level for technical and political staff but going forward farmer training is a priority. I advised the Accounting Officer to ensure that mobilisation and training of farmers is prioritized and ensure effecting budgeting practices to enable assessment and measurement of planned activities. 5.2.2.4 Failure of the supplier to offer training and technical support the farmer during the warranty period Paragraph 4.2 (18) of the Grant, Budget and Implementation Guidelines-Micro Scale Irrigation, 2020 provides for servicing and maintenance during the warranty period where the supplier offers technical training & support to the farmer. However, it was noted that the supplier did not offer training and technical support to the farmers. In addition, the agreement did not specify the warranty period, the nature of training and technical support to farmers. This leads to failure by the framers to operate the equipment in the appropriate way. The Accounting Officer explained that the district hired technical person (Senior Agriculture Engineer for Manafwa DLG who trained the beneficiaries before and after installation of equipment and the trainings are still on going. T advised the Accounting Officer to ensure that training and technical support are provided for as part of special conditions in the contract agreement. 5.2.2.5 Inspections By the time of audit the entity had installed all six (06) irrigation equipment on various farms. I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The table below refers; Activity Equipmen Value of Pictorial evidence Summary of Audit details t supplier equipmen findings (Time, conclusion and t (UGX) Quality, at farmers home who was not available on that day. Supply of Naluny NAMI905/s\\_ 6,193,000 Equipment was Failure to irrigation u ni upp/22- delivered and connect all equipme Patrick 23/00036 installed. water points nt NAMI905/s limits service upp/22- Out of three water delivery 23/00036 points one was not connected to tele Sprinkler enable irrigation of equipment the desired farm area. One of the provisional water oint not connected The heavy rains in the season has made farmer manning demonstration site to keep some equipment indoor to", "metadata": {"headings": [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}, [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}], [{"headings_0": {"content": "11,784,082", "page": 24, "level": 5}}, {"headings_1": {"content": "[9 Demositeassessment 5,000,000", "page": 24, "level": 1}}]], "page": 24, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Funds released Expenditure Unspent (UGX) %age of funds", "metadata": {"headings": [{"headings_0": {"content": "Funds released Expenditure Unspent (UGX) %age of funds", "page": 27, "level": 5}}, {"headings_1": {"content": "11,784,082", "page": 24, "level": 5}}], "page": 27, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "absorbed", "metadata": {"headings": [{"headings_0": {"content": "absorbed", "page": 27, "level": 3}}, {"headings_1": {"content": "Funds released Expenditure Unspent (UGX) %age of funds", "page": 27, "level": 5}}], "page": 27, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,178,366,665 2,047,870,101", "metadata": {"headings": [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], "page": 27, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under absorption of released funds negatively affected implementation and service delivery since construction completion of Mukoto Seed Secondary School and procurement of ICT equipment. The Accounting Officer explained that the District wrote to the MoFPED for the unspent balances in August 2023 and a follow-up was made in November 2023. The District is still waiting for the supplementary funding to cater for the remaining works. The Accounting Officer should continue to follow up with MOFPED to ensure that the un spent balance is revoted to enable sourcing of service providers early enough to complete the construction of Mukoto Seed Secondary School and supply of ICT equipment. \u00a7.3.2.2 Payment for unbudgeted activities Regulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year. A comparison between the payments made to the contractor of Namboko Seed Secondary School and budgeted amount in the Annual work plan and budget revealed that the District paid UGX.2,046,020,101 to the contractor more than the approved allocation in the work plan of UGX.2,008,014,000. This resulted into excess expenditure of UGX.38,006,101 for activities not budgeted for. There is a risk that planned service delivery was negatively affected due to diversion of funds from planned activities. The Accounting Officer explained that the last certificate for Namboko had higher amount for the works executed and certified since Namboko and Mukoto seed schools were budgeted on one line, it became inevitable to pay since this money was going back to the centre. I advised the Accounting Officer to strengthen budgeting and financial management controls in the District. Physical inspection was carried out to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed and noted the following; o The project had been abandoned for over a year and no legal action had been undertaken for the breach of the contract terms. o The contractor was not secured in the financial years 2022/23 to complete works as planned. School facilities were being occupied and used by students in their current incomplete o and ram-shackled status. o The incomplete structures were deteriorating. The details of inspection are shown in the table below; Activity Amount Pictorial evidence Summary of findings details Allocated for (Time, Quality, completion Quantity, Cost and (SX) Functionality)", "metadata": {"headings": [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}, [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}]], "page": 27, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Incomplete class rooms is", "metadata": {"headings": [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], "page": 28, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "a  \nalready in use", "metadata": {"headings": [{"headings_0": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 3}}], "page": 28, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aa", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 28, "level": 3}}, {"headings_1": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}], "page": 28, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ">\\| - Glass fixing for external \na 1 4 [ia  \ndoors not complete \n=\\| Electrical installations - \nsc \nnot complete \\| \n~~\" Furniture not complete = \nonly metallic frames -", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 28, "level": 3}}, {"headings_1": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}, [{"headings_0": {"content": "aa", "page": 28, "level": 3}}, {"headings_1": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}], [{"headings_0": {"content": "aa", "page": 28, "level": 3}}, {"headings_1": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}], [{"headings_0": {"content": "aa", "page": 28, "level": 3}}, {"headings_1": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}], [{"headings_0": {"content": "aa", "page": 28, "level": 3}}, {"headings_1": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}], [{"headings_0": {"content": "aa", "page": 28, "level": 3}}, {"headings_1": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}], [{"headings_0": {"content": "aa", "page": 28, "level": 3}}, {"headings_1": {"content": "2,178,366,665 2,047,870,101", "page": 27, "level": 5}}]], "page": 28, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Be Saito epee ee = in class rooms", "metadata": {"headings": [{"headings_0": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}, {"headings_1": {"content": "aa", "page": 28, "level": 3}}], "page": 28, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "J\\} \naga es \\|\\| External and internal - \nAU Nah N  \npainting not complete \nme ar aes Cracked and oe \n-  \nga aoe dilapidated apron", "metadata": {"headings": [{"headings_0": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}, {"headings_1": {"content": "aa", "page": 28, "level": 3}}, [{"headings_0": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}, {"headings_1": {"content": "aa", "page": 28, "level": 3}}], [{"headings_0": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}, {"headings_1": {"content": "aa", "page": 28, "level": 3}}], [{"headings_0": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}, {"headings_1": {"content": "aa", "page": 28, "level": 3}}], [{"headings_0": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}, {"headings_1": {"content": "aa", "page": 28, "level": 3}}]], "page": 28, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cracked apron", "metadata": {"headings": [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}], "page": 28, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Unit 1 177,656,000 5 \\\\. Ss  \nInternal doors not yet - \nee aes LL\\\\  \na \nscience F in \\| \nfixed \nlaborator \nBe Black boards not yet j \n- ~ \ny block \nKR Saray, \\| complete eee x = Practical worktops and - \nGERN \\| : lab trenches are", "metadata": {"headings": [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}, [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}], [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}], [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}], [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}], [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}], [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}], [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}], [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}], [{"headings_0": {"content": "Cracked apron", "page": 28, "level": 2}}, {"headings_1": {"content": "Be Saito epee ee = in class rooms", "page": 28, "level": 2}}]], "page": 28, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"| ||", "metadata": {"headings": [{"headings_0": {"content": "\"| ||", "page": 28, "level": 1}}, {"headings_1": {"content": "Cracked apron", "page": 28, "level": 2}}], "page": 28, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "we incomplete \nFloor finishes including not complete external the \nramp 104,974,000 Glass fixing for -  \ndoors not not", "metadata": {"headings": [{"headings_0": {"content": "\"| ||", "page": 28, "level": 1}}, {"headings_1": {"content": "Cracked apron", "page": 28, "level": 2}}, [{"headings_0": {"content": "\"| ||", "page": 28, "level": 1}}, {"headings_1": {"content": "Cracked apron", "page": 28, "level": 2}}], [{"headings_0": {"content": "\"| ||", "page": 28, "level": 1}}, {"headings_1": {"content": "Cracked apron", "page": 28, "level": 2}}]], "page": 28, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "complete", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 29, "level": 5}}, {"headings_1": {"content": "\"| ||", "page": 28, "level": 1}}], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "internal doors Some  \n- \nfixed and plumbing Electrical  \not -", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 29, "level": 5}}, {"headings_1": {"content": "\"| ||", "page": 28, "level": 1}}, [{"headings_0": {"content": "complete", "page": 29, "level": 5}}, {"headings_1": {"content": "\"| ||", "page": 28, "level": 1}}]], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "installations", "metadata": {"headings": [{"headings_0": {"content": "installations", "page": 29, "level": 3}}, {"headings_1": {"content": "complete", "page": 29, "level": 5}}], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "complete  \nFurniture not complete cracks Some serious the developed in have \nceiling and internal", "metadata": {"headings": [{"headings_0": {"content": "installations", "page": 29, "level": 3}}, {"headings_1": {"content": "complete", "page": 29, "level": 5}}, [{"headings_0": {"content": "installations", "page": 29, "level": 3}}, {"headings_1": {"content": "complete", "page": 29, "level": 5}}]], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "External", "metadata": {"headings": [{"headings_0": {"content": "External", "page": 29, "level": 2}}, {"headings_1": {"content": "installations", "page": 29, "level": 3}}], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "complete", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 29, "level": 5}}, {"headings_1": {"content": "External", "page": 29, "level": 2}}], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "-  \npainting not \nAll structures are incomplete plastering of", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 29, "level": 5}}, {"headings_1": {"content": "External", "page": 29, "level": 2}}, [{"headings_0": {"content": "complete", "page": 29, "level": 5}}, {"headings_1": {"content": "External", "page": 29, "level": 2}}]], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "700,151,600", "metadata": {"headings": [{"headings_0": {"content": "700,151,600", "page": 29, "level": 3}}, {"headings_1": {"content": "complete", "page": 29, "level": 5}}], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Internal staff houses 2 unit \none of the  \nnot yet done not teachers  \ninternal doors house \nSome  \nfixed and plumbing Electrical  \not installations  \ncomplete boards and", "metadata": {"headings": [{"headings_0": {"content": "700,151,600", "page": 29, "level": 3}}, {"headings_1": {"content": "complete", "page": 29, "level": 5}}, [{"headings_0": {"content": "700,151,600", "page": 29, "level": 3}}, {"headings_1": {"content": "complete", "page": 29, "level": 5}}], [{"headings_0": {"content": "700,151,600", "page": 29, "level": 3}}, {"headings_1": {"content": "complete", "page": 29, "level": 5}}]], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Facial", "metadata": {"headings": [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fi are All incomplete plastering of Internal one of the staff houses Unit 2 teachers not yet done and Kitchen Screeding of kitchen plastering not done Doors not fixed Electrical and plumbing - Multi- 117,039,750 The hall is used for purpose == classes hall \\\\\\| Not yet equipped with - furniture Electrical installations not yet complete \u201c 50,000,000 Not implemented 1,143,000,000 Abandonment of works is loss of public funds on the investment to the district and incomplete structures affect the timely usage of the facilities for the intended objective. The Accounting Officer explained that he wrote to the solicitor general for legal advice as to why contractor has not completed the works and yet the time frame had expired, copy given to the Ministry of Education. The contract was not secured because the expected funds came late at the end of the financial year and yet procurement is process which stretches for some time. The Accounting Officer should follow up with MOFPED to ensure that the un spent balance is released to ensure that the project is complete for service delivery. 5.4 District Rural Water Supply and Sanitation Conditional Grant (DRWSSCG) The Water Development Grant is a government program to achieve Sustainable Development Goal No.6, which aims to attain universal and equitable access to safe and affordable drinking water by 2030. In line with this, the NDP III also aims at increasing access to safe and clean water and sanitation\u2014rural water supply and sanitation cover communities with populations between 1,500 and 5,000!. I designed audit procedures to assess the utilization of the development grant and the effectiveness of implemented water infrastructure in improving sustainable access to safe water by rural communities in Uganda. The following were my findings; 5.4.1 Positive observations I noted the following areas where the District had commendable performance; e The district received UGX.482,819,699 as budgeted representing 100%. Out of the funds received UGX.303,737,483 (63%) was spent on Rural Water and Sanitation Sub- analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget. 5.4.2 Areas of improvement 5.4.2.1 Under absorption of DRWSSCG \u2014 Development grant Out of the total program receipts of UGX.482,819,699, UGX.465,429,402 was spent by the entity resulting in an un-utilized balance of UGX.17,390,297 representing a utilization level of 96%. Details of quarterly releases and expenditures are shown in the table below; SN. Category APP", "metadata": {"headings": [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}, [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}], [{"headings_0": {"content": "Facial", "page": 29, "level": 1}}, {"headings_1": {"content": "700,151,600", "page": 29, "level": 3}}]], "page": 29, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(%)", "metadata": {"headings": [{"headings_0": {"content": "(%)", "page": 33, "level": 1}}, {"headings_1": {"content": "Facial", "page": 29, "level": 1}}], "page": 33, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "New capital Minimum of 183,648,104 Min. 65% developments that 65%  \nincludes water and  \nsanitation facilities \nAllocation \nUnder allocation \nRehabilitation of \\| Maximum of 32,805,000 Max. 25%  \n18% Under water facilities 25% allocation Investment Maximum of 70,444,896 Max. 10%  \n(05%) Over servicing costs 10%  \nallocation Total RWSSG (A  \nPWSG  \nNew capital Minimum of 179,082,216 Min. 85%  \nUnder developments that 85%  \nallocation includes water and  \nsanitation facilities  \nInvestment Maximum of 16,839,483 Max. 15% 3% 12% Under servicing costs 15%  \nallocation Total PWSG 482,819,699 \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended program", "metadata": {"headings": [{"headings_0": {"content": "(%)", "page": 33, "level": 1}}, {"headings_1": {"content": "Facial", "page": 29, "level": 1}}, [{"headings_0": {"content": "(%)", "page": 33, "level": 1}}, {"headings_1": {"content": "Facial", "page": 29, "level": 1}}], [{"headings_0": {"content": "(%)", "page": 33, "level": 1}}, {"headings_1": {"content": "Facial", "page": 29, "level": 1}}], [{"headings_0": {"content": "(%)", "page": 33, "level": 1}}, {"headings_1": {"content": "Facial", "page": 29, "level": 1}}], [{"headings_0": {"content": "(%)", "page": 33, "level": 1}}, {"headings_1": {"content": "Facial", "page": 29, "level": 1}}]], "page": 33, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], "page": 33, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that there was no irregularities in the allocation of program expenditure but the amount totalling UGX70,444,896 was sector none wage and not development while UGX 32,806,000 was retention on contracts of FY 2021/2022. I advised the Accounting Officer to always allocate funds for capital development and complementary activities based on the program expenditure guidelines. 5.5.1 Special Consideration of water sources for Seed Schools Sec 5.2 of of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires all DLGs to provide water to the seed schools that are the As a result, UGIFT project under construction had water constraints or surrounding communities didn\u2019t get to benefit from water sources that were supposed to accompany the projects. The Accounting Officer explained that in FY 2023/24, the district has planned to drill a borehole for this very school. The Accounting Officer should ensure that the supply of water to where seed school is being constructed. 5.5.2 Maintenance of the asset register Sec 4.1.8 of the Grant Guidelines (2022/2023) requires LGs to maintain an updated assets register covering details on water infrastructure as per the format prescribed in the Accounting Manual. I was not provided with the asset register that details all water infrastructures. As a result, UGX.362,730,320 was invested in assets that haven\u2019t been documented. This affects the tracking of the existing District water investments worth and the functionality of water sources. The Accounting Officer explained that the department has the asset register of all water infrastructure however at the time of audit this was being used by National Assessors. I advised the Accounting Officer to ensure that up to date asset register is maintained and regularly updated to keep record of all water sources. 5.5.3 Other Entity Specific Findings 5.5.4 Failure to implement the planned tendering of local revenue sources On 18\" of July, 2022 the District advertised 16 markets for tendering under open bidding. A review of the implementation status noted that the District did not tender these sources. In addition, the implementation status of these planned procurements was not reported in quarterly performance reports. The possibility of direct sourcing of services could not be ruled out. Failure to tender out revenue sources leaves the risks of underperformance and mis management of the collected revenue. On the contrary, where contract supervisors were appointed, there", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}]], "page": 33, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s 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. \nAs 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": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}]], "page": 36, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o 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. o 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 DLG\u2019s internal control. oe Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e 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 uncertainty exists related to events or conditions that may cast significant doubt on the DLG\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause the DLG to fail to deliver its mandate. oe 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. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 33, "level": 2}}, {"headings_1": {"content": "(%)", "page": 33, "level": 1}}]], "page": 36, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 38, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 33, "level": 2}}], "page": 38, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Training of local experts was carried out in all the 163 parishes. o The training was attended by the Parish chiefs, CDOs, Commercial Officers, Extension oe officers and LCI I & II's. o The training of local experts started in June, 2022 before the release of funds in September, 2022 eo The training of trainers (Core Implementation team) was carried out. o The training of trainers was attended by prescribed cadres. o The training of trainers was first carried out in August, 2022 before funds were released to PDM SACCOs in September, 2022. All households and enterprise group leaders in the 163 Parishes were trained. eo Accounting Officer submitted the Attestation form to confirm that the PDM SACCO \u00a9 were formed in accordance with the issued PDM Pillar 3 guidelines. o All the sampled 10 PDM SACCOs operated a fully constituted Board and meetings were held to confirm functionality. o All the 10 sampled SACCOs had PDM member registers/ updated PDM member registers as required by the guidelines. I noted that wealth ranking of households was carried out in all the 26 parishes. o 6.3 Areas of improvement 6.3.1 Alignment of District Budgets to the PDM Paragraph 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 Failure 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. The Accounting Officer explained that the PDM guidelines do not provide that priorities are identified by LLGs and sent to the District to be incorporated into the District annual budgets and work plans. The Accounting Officer should ensure that priorities from Sub Counties/ Divisions are incorporated in the District Local Government budget and work plans. 6.3.2 Delayed Release of Funds to PDM SACCOs Paragraph 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 four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, 163 SACCOs received all their PRF in the last", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 38, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 33, "level": 2}}, [{"headings_0": {"content": "projects.", "page": 38, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 33, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 38, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 33, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 38, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 33, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 38, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 33, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 38, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 33, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 38, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 33, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 38, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 33, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 38, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 33, "level": 2}}]], "page": 38, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|__| Total 16,300,000,000", "metadata": {"headings": [{"headings_0": {"content": "|__| Total 16,300,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "projects.", "page": 38, "level": 1}}], "page": 39, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Late disbursement of funds to PDM SACCOs leads to delayed/failure/Low disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "|__| Total 16,300,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "projects.", "page": 38, "level": 1}}], "page": 39, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 39, "level": 2}}, {"headings_1": {"content": "|__| Total 16,300,000,000", "page": 39, "level": 3}}], "page": 39, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the mandate to release funds lies with the MoFPED. \noe PDM SACCO General Meetings and initial training of PDM SACCO leaders by 30% November 2022 (Quarter 1 release).  \nConsolidated allowances for the Parish Development Committee (PDC) meetings,  \noe  \nConsolidated allowances for Monitoring and Evaluation by PDC members,  \no  \no Stationery, and Refreshments \nThe approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX.163,092,316, out of which, UGX.10,735,487 lacked supporting documentation to confirm whether funds were utilised for PDM coordination activities as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 39, "level": 2}}, {"headings_1": {"content": "|__| Total 16,300,000,000", "page": 39, "level": 3}}, [{"headings_0": {"content": "objectives.", "page": 39, "level": 2}}, {"headings_1": {"content": "|__| Total 16,300,000,000", "page": 39, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 39, "level": 2}}, {"headings_1": {"content": "|__| Total 16,300,000,000", "page": 39, "level": 3}}]], "page": 39, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 40, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 39, "level": 2}}], "page": 40, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Invoice Description EFT / Payment Amount Supplier Audit Finding Number Check Date", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 40, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 39, "level": 2}}], "page": 40, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_Number", "metadata": {"headings": [{"headings_0": {"content": "_Number", "page": 40, "level": 2}}, {"headings_1": {"content": "below;", "page": 40, "level": 1}}], "page": 40, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LEITETE DE In) ren ee eet ee of a 2884436 \u201c19/ en  \n12/ 2022 m: EA EIN UrTEIIGER Re mar eres Roce Eee maces PROD- Facilitation  \n3,555,766 KITONGO No supporting holding PDM  \nBENARD documents at all SACCOs General 754934", "metadata": {"headings": [{"headings_0": {"content": "_Number", "page": 40, "level": 2}}, {"headings_1": {"content": "below;", "page": 40, "level": 1}}], "page": 40, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 40, "level": 5}}, {"headings_1": {"content": "_Number", "page": 40, "level": 2}}], "page": 40, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Facilitation of 4271579 16/03/2023 2,181,000 KHWAKA No supporting MAR-O2 Catering for  \nZ CLARE documents for the training of PDM \n754972 purchase of SACCOS \nstationary, fuel and refreshments PROD- Facilitation of 1Q 2890311 19/12/2022 4,998,721 NAMBUYA Missing Voucher DEC-14 General meeting  \nIRENE and", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 40, "level": 5}}, {"headings_1": {"content": "_Number", "page": 40, "level": 2}}, [{"headings_0": {"content": "meeting", "page": 40, "level": 5}}, {"headings_1": {"content": "_Number", "page": 40, "level": 2}}], [{"headings_0": {"content": "meeting", "page": 40, "level": 5}}, {"headings_1": {"content": "_Number", "page": 40, "level": 2}}]], "page": 40, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a ee", "metadata": {"headings": [{"headings_0": {"content": "a ee", "page": 40, "level": 3}}, {"headings_1": {"content": "meeting", "page": 40, "level": 5}}], "page": 40, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to properly utilize PDM funds for administrative costs and coordination of PDM activities affects the supervision and monitoring of the PDM hence undermining the achievement of the overall goal. \nThe Accounting Officer explained that the accountabilities are in place but were not provided for audit verification. \nI advised the Accounting Officer to ensure that accountability documents are provided for audit verification or recovery measures should be instituted. \n6.3.4 Disbursement of Parish Revolving Fund (PRF) to the Households \nTotal PRF received Total  \n%age disbursed (2021/2022 & Disbursements", "metadata": {"headings": [{"headings_0": {"content": "a ee", "page": 40, "level": 3}}, {"headings_1": {"content": "meeting", "page": 40, "level": 5}}, [{"headings_0": {"content": "a ee", "page": 40, "level": 3}}, {"headings_1": {"content": "meeting", "page": 40, "level": 5}}], [{"headings_0": {"content": "a ee", "page": 40, "level": 3}}, {"headings_1": {"content": "meeting", "page": 40, "level": 5}}], [{"headings_0": {"content": "a ee", "page": 40, "level": 3}}, {"headings_1": {"content": "meeting", "page": 40, "level": 5}}], [{"headings_0": {"content": "a ee", "page": 40, "level": 3}}, {"headings_1": {"content": "meeting", "page": 40, "level": 5}}]], "page": 40, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], "page": 41, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(C) = (B/A) \nLwakhakha Lwakhakha 107,703,000 32,703,000 30% 2 Lwakhakha Bukhoma 107,703,000 32,703,000 30% 3 Bupoto Bukibumbi 107,703,000 32,703,000 30% \nMagale Magale 107,703,000 32,703,000 30% \nMagale Buwandyam 107,703,000 32,703,000 30% bi  \nNamisindwa Buyaka 107,703,000 32,703,000 30% 7 Namisindwa Buwandyam 107,703,000 32,703,000 30% bi  \n8 Namisindwa Bumurundi 107,703,000 32,703,000  \n9 Namisindwa \\| Kimundu 107,703,000 32,703,000 30% Namisindwa Namisindwa 107,703,000 32,703,000 30% \n1,077,030,000 327,030,000 30% \nDelayed and low disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. \nThe Accounting Officer explained that the delay was due to opening of bank accounts of beneficiaries by the banks, accessing beneficiaries on PDMIS and payments of beneficiaries by the banks. \nThe Accounting Officer should always provide technical support to the SACCO leaders on opening bank accounts to ensure timely disbursement of funds. \n6.3.5 Review of Governance Structures  \nParagraph 21 of 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 User handbook for PRF under Pillar 3, version 22nd October; 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 require that;", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}, [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}]], "page": 41, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Executive Committee shall be the decision making body for the SACCO and have 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans. The Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems.  \nThe Production subcommittee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District Parish and SACCO level and made the following observations; \nSN Governance Observations  \nManagement Response structure  \nParish \ne The PDCs were fully constituted as per the The PDCs for all the 163 Development Guidelines. \nparishes/ words are in place Committees (PDC) \ne The PDCs held 4 quarterly meetings and and have been trained on other routine meetings as need arose \ntheir mandate as per the Prepared parish priorities and action plans PDM guidelines. However for the FY 2022/2023. \nthere is inadequate funding Prepared 4 quarterly performance reports. to constantly monitor their Received annual funding for the PDC functionality  \nactivities worth UGX.34,230,000 for 163  \nPDCs which was inadequate to facilitate  \nthe implementation of activities. \nGeneral Meetings \nFiles for two Lwakhakha-Bukhoma and General meetings were held by PDM SACCOs \nMagale-Buwandyambi groups in the and resolutions were sample were not provided for review. \npassed as per minutes of All the eight (08) SACCOs held their first Special General Meetings. general meeting after their registration. All The minutes are available the SACCOs sampled did not have for verification  \ncertificate of registration to confirm the  \ndate when registration certificate was  \nissued.  \nIn two (02) SACCOs, a leadership vetting  \ncommittee was not elected and  \ninaugurated. The item for leadership  \nvetting committee elected and inaugurated \n", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}, [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}]], "page": 42, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. SACCO  \ne Inoted that all sampled SACCOs instituted The SACCO committees and Committees and  \nmandatory committees but there is no sub committees for all the Sub Committees  \nevidence on files in form of minutes and 163 parishes/ words are in reports to confirm the functionality of the place and have been \\|' committees and subcommittees.  \ntrained on their mandate as", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], "page": 43, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "per the PDM\\_ guidelines. However, there is inadequate funding to constantly monitor their functionality. Failure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. The Accounting Officer explained that the SACCO committees and sub committees for all the 163 parishes are in place and have been trained on their mandate as per the PDM guidelines, though there is inadequate funding to constantly monitor their functionality. The Accounting Officer should ensure that the missing files are provided for verification and institute strict controls on proper record keeping, complying with the PDM Guidelines and sensitise the SACCOs on the advantages of having subcommittees. 6.3.6 Review of Training Implementation Activities Paragraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; After the orientation workshop, each Master TOT DPOs & DCOs shall facilitate ToT o workshops at each of the 177 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. The LGs, prior to implementing all the other PDM activities shall train and continue oe training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Nature of training Observations Management Response Training of the ToTs e The training of trainers (Core The training report was and Core PDM Implementation team) was carried prepared and its pending Implementation out. submission to the secretariat Teams at HLG level e The training of trainers was attended by prescribed cadres. e The training of trainers was first carried out in August, 2022 before funds were released to PDM SACCOs in September, 2022. e The consolidated training report was not prepared for submission to the PDM National Coordinator. Failures in training may lead to inappropriate use of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. The Accounting", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}, [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}]], "page": 43, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the \u00b0  \nRegistrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The \nSN Nature of Observations \nManagement Response \\| registration \n1; Licensing of PDM I noted that all the 10 SACCOs sampled were All PDM SACCOs in SACCOs Under the not licensed to take on the business of lending Namisindwa District are Microfinance  \nunder Microfinance Institutions money registered by Ministry of Institutions Money lenders act  \ntrade and issued with the Lenders Act  \ncertificates. We are yet to get guidance from the PDM secretariat regarding SACCOs licensing.", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}, [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}]], "page": 44, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Signing of PRF The financing agreements for four (04) out of The Accounting Officer Financing  \nthe 10 sampled SACCOs were not provided for explained that all PDM Agreements  \naudit to confirm that PRF financing\\} SACCOs in Namisindwa agreements were signed before/ after the District have signed transfer of money. In addition, the ones financial agreements and provided had neither been signed by the are in place.  \nAccounting Officer nor witnessed by the state  \nattorney as required.", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], "page": 45, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nli \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged.", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}, [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 41, "level": 1}}, {"headings_1": {"content": "a ee", "page": 40, "level": 3}}]], "page": 45, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], "page": 45, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the secretariat on licencing and ensure that financing agreements are signed before the transfer of money to SACCOs and copies kept on file. \n6.3.8 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM A - \nLocal Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \norders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the o \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. oe All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). Subsistence households applying to access PRF should be determined and selected at oe \nvillage level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023).  \noe For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \n[ SN\\_\\| Activity Observations  \nManagement Response", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}]], "page": 45, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Selection", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], "page": 46, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "and e All parishes did not select any flagship This is arising from the Implementation projects contrary to the guidelines. similarities in the Prioritized/Flagship \ne The 10 parishes selected flagship projects geographical  \nlocation Projects \nthat were inconsistent with the LG which has a positive selected priority commodities. \ncorrelation with economic e220 (60%) out of 369 farmer activities in such areas. enterprise/households in the sampled The two flagship projects SACCOS so far funded had implemented do well in the sampled projects that are not from the priority areas.  \ncommodity list.  \nDetails are indicated in Appendix 6. \nLoan Application and I was not provided with PDMIS access to At the time of payment of Approval Process  \nconfirm that loan files for 369 beneficiaries the first PDM beneficiaries in the 10 Parishes sampled were selected in the sampled 10 SACCOs, through the PDMIS.  \nthe beneficiaries were not being captured under PDMIS. However, going forward, the beneficiaries are being captured and paid through PDMIS FIS \nInsurance Policy for 51PRF beneficiaries out 369 who carried We are yet to get guidance Farming Enterprises \nout farming enterprises in 10 sampled from the PDM secretariat PDM SACCOs did not obtain agricultural  \ninsurance policies from UAIS. \nAccounting Officer should engage relevant stakeholders and sensitize the SACCO management about the matter.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}]], "page": 46, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.3.9 Physical Inspection of Household Project Implementation  \nI reviewed loan files, SACCO records and carried out interviews with SACCO management where I observed the following;  \nTwo (02) PDM SACCOS (Magale \u2014 Magale and Buwandyambi Magale) had not \u00b0  \n-  \nundertaken supervision and monitoring of beneficiaries to understand the performance and implementation status of funded enterprises.  \nEight (08) beneficiaries in 3 PDM SACCOs had not started the implementation of \u00b0  \nfunded projects.  \nFive (05) beneficiaries in 3 PDM SACCOs had implemented different projects from \u00b0  \nthe funded enterprises.  \nThere were no beneficiaries in PDM SACCOs with non-existent projects.  \n\u00b0  \nDetails are shown in Appendix 7. \nFailure to undertake funded enterprises undermines the achievement of PDM objectives. \nThe Accounting Officer explained that the District has planned to have a training of SACCO leaders in monitoring and evaluation of performance of beneficiaries. \nThe Accounting Officer should strengthen supervision, monitoring and sensitization mechanisms to address the implementation challenges. \nJohn F.S. Muwa a", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 41, "level": 1}}]], "page": 47, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGING", "metadata": {"headings": [{"headings_0": {"content": "ORIGING", "page": 47, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], "page": 47, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IT  \nAUDITOR GENERAL COD 4", "metadata": {"headings": [{"headings_0": {"content": "ORIGING", "page": 47, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], "page": 47, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "28\" December, 2023", "page": 47, "level": 5}}, {"headings_1": {"content": "ORIGING", "page": 47, "level": 3}}], "page": 47, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices  \nAppendix 1: Performance of Local Revenue No \nApproved Actual Variance Reasons for under/over", "metadata": {"headings": [{"headings_0": {"content": "28\" December, 2023", "page": 47, "level": 5}}, {"headings_1": {"content": "ORIGING", "page": 47, "level": 3}}, [{"headings_0": {"content": "28\" December, 2023", "page": 47, "level": 5}}, {"headings_1": {"content": "ORIGING", "page": 47, "level": 3}}]], "page": 48, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Revenues", "metadata": {"headings": [{"headings_0": {"content": "Revenues", "page": 48, "level": 5}}, {"headings_1": {"content": "28\" December, 2023", "page": 47, "level": 5}}], "page": 48, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A  \nLocal Services Tax \n160,000,000 \n2 Land fees  \n70,000,000 \nNon-Tax Revenues  \nSale of goods and services 20,000,000", "metadata": {"headings": [{"headings_0": {"content": "Revenues", "page": 48, "level": 5}}, {"headings_1": {"content": "28\" December, 2023", "page": 47, "level": 5}}, [{"headings_0": {"content": "Revenues", "page": 48, "level": 5}}, {"headings_1": {"content": "28\" December, 2023", "page": 47, "level": 5}}], [{"headings_0": {"content": "Revenues", "page": 48, "level": 5}}, {"headings_1": {"content": "28\" December, 2023", "page": 47, "level": 5}}], [{"headings_0": {"content": "Revenues", "page": 48, "level": 5}}, {"headings_1": {"content": "28\" December, 2023", "page": 47, "level": 5}}]], "page": 48, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "collection", "metadata": {"headings": [{"headings_0": {"content": "collection", "page": 48, "level": 2}}, {"headings_1": {"content": "Revenues", "page": 48, "level": 5}}], "page": 48, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "112,274,793 47,725,207 LST was not paid for the months after October 2022  \n390,000 69,610,000 Failure to enforce collections by Sub Counties \n1,710,000 18,290,000 Failure to enforce collections by Sub Counties  \n2 Administrative fees and 23,000,000  \n1,680,000 \n21,320,000 Failure to enforce collections by licenses Sub Counties Donation \n57,000,000 \nSale of Publications \n20,000,000 \n57,000,000 This is money relates to external assistance expected from Mbale Coalition against poverty (CAP) wrongly budgeted under non tax revenue  \n150,000 19,850,000 Management explained that this was a system figure.", "metadata": {"headings": [{"headings_0": {"content": "collection", "page": 48, "level": 2}}, {"headings_1": {"content": "Revenues", "page": 48, "level": 5}}, [{"headings_0": {"content": "collection", "page": 48, "level": 2}}, {"headings_1": {"content": "Revenues", "page": 48, "level": 5}}], [{"headings_0": {"content": "collection", "page": 48, "level": 2}}, {"headings_1": {"content": "Revenues", "page": 48, "level": 5}}], [{"headings_0": {"content": "collection", "page": 48, "level": 2}}, {"headings_1": {"content": "Revenues", "page": 48, "level": 5}}], [{"headings_0": {"content": "collection", "page": 48, "level": 2}}, {"headings_1": {"content": "Revenues", "page": 48, "level": 5}}], [{"headings_0": {"content": "collection", "page": 48, "level": 2}}, {"headings_1": {"content": "Revenues", "page": 48, "level": 5}}], [{"headings_0": {"content": "collection", "page": 48, "level": 2}}, {"headings_1": {"content": "Revenues", "page": 48, "level": 5}}]], "page": 48, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|__| Total Revenue", "metadata": {"headings": [{"headings_0": {"content": "|__| Total Revenue", "page": 48, "level": 3}}, {"headings_1": {"content": "collection", "page": 48, "level": 2}}], "page": 48, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "350,000,000 116,204,793 221,195,207", "metadata": {"headings": [{"headings_0": {"content": "|__| Total Revenue", "page": 48, "level": 3}}, {"headings_1": {"content": "collection", "page": 48, "level": 2}}], "page": 48, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 2: Out-puts without appropriate indicators", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], "page": 49, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Program Budget Activities Amount Spent Key Appropriate Output \nUGX (\u2018000\u2019) performance KPI as per indicator(s) \nAuditor's (Measure) used Judgement nn m a provided 320157- 2 classroom blocks 259,130,697  \nCapital Primary constructed at each of \nwork plan classroom blocks Development Education following Bunanganda p/s \nconstructed Services & Nabini p/s  \nLatrine stances constructed  \nat Bungati cou ps,  \nBuwasiba ps, Kaboyi ps,  \nSibanga cou ps,- 4 stances  \neach then Maala & Maresi  \nps- 2 stances each \nNot provided in the Number of work plan stance latrines constructed \n01-Agro- 010013- Annual general meeting 163,092,178 Number of Number of Industrialization Support to held in 163 parishes \nspecialized parishes covered agro- machinery and processing & equipment  \nvalue addition procured  \nNot provided in the Number of meetings in 163 parishes \nwork plan parishes covered Not provided in the Number of in 163 parishes \nwork plan \nparishes covered Transfers to PDCs for \nNot provided in the Number of quarterly monitoring of \nwork plan parishes covered PDM projects and activities  \nin 163 parishes  \n12-Human 320159- \nConstruction of Namboko 2,047,870,101 Not provided in the Number of non- Capital Secondary seed secondary School \nwork plan residential Development Education buildings Services \nconstructed Investment service costs at \nNot provided in the Service costs Namboko seed work plan incurred \nCompletion of Mukoto Seed \nNot provided in the Number of non- Secondary School work plan residential buildings completed and commissioned Procurement and supply of \nNot provided in the Science  \nICT equipment and work plan equipment and chemicals at Mukoto Seed \nchemicals \nNot indicated in the Number of Supply of protective gears  \nwork plan protective gears (Assorted supplies (gum  \nand GPS boots, field boots overalls,", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}, [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, {"headings_1": {"content": "|__| Total Revenue", "page": 48, "level": 3}}]], "page": 49, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "equipment", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 50, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}], "page": 50, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "over coats/aprons, procured reflectors and 2 GPS) \nNot indicated in the Number of micro Supply and installation of 6  \nwork plan scale irrigation demonstration Micro scale  \ndemonstration", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 50, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}, [{"headings_0": {"content": "equipment", "page": 50, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators", "page": 49, "level": 5}}]], "page": 50, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "equipment", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], "page": 50, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "centers constructed 465,429,402 Not provided in the Phase 2 gravity 000006- Construction of Mukoto work plan flow scheme 6 06-Natural Gravity Flow Scheme -  \nResources, Planning and Funding)", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], "page": 50, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "completed", "metadata": {"headings": [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], "page": 50, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Environment, Budgeting Phase II (UGIFT  \nClimate services  \nprovided in the Gravity flow -  \nChange, Land Rehabilitation \u2014 and Not  \nBuwabwala work plan scheme And Water Extension of  \nrehabilitated and Gravity Flow Scheme in  \nextended Tsekululu Sub Coun  \nNot provided in the Number of Drilling of two boreholes  \nboreholes drilled work plan  \nNot provided in the Number of water Construction 04 stance work plan borne toilets composite latrine with  \nconstructed  \nurinal at the District  \nNot provided in the Number of Supply of Borehole spare  \nwork plan boreholes parts for rehabilitation of  \nrehabilitated  \n08 boreholes in  \nNamisindwa district \nNot provided in the Number of Rehabilitation 13 work plan protected protectedsprings in in  \nsprings  \nBubutu, Magale, Namabya,  \nrehabilitated Namboko, Lwakhakha TC  \nBukiabi, Bukhaweka TG,  \nNamitsa and Buwambwa  \nSub counties  \nNot provided in the Blocked/silted Flushing out blocked/silted work plan borehole desilted borehole located in Bukiabi  \nNot provided in the Number of drilled Supervision of the drilling  \nwork plan and installed \nprocurement process commissioning contribution, projects- undertaken launching & commissioning \n14-Public \n390017-Public Phased construction of 599,999,864 Not provided in the Number of non- Sector Service Administration block at work plan residential Transformation Performance Headquarters  \nmanagement \nConstruction of \nbuildings constructed \nNot provided in the Number of non- Administration Block at work plan residential Magale Town Council \nbuildings constructed \n12-Human 320165- 125 personnel recruited 1,103,711,729 Staffing levels in Staffing levels in Capital Primary percentage percentage Development Health care  \nservices \nFunds transferred to 17 Heath centres \nConstruction and \nNot provided in the Number of work plan Health Centres funded \nNot provided in the Number of non- completion of Maternity work plan residential ward at Bukhabusi HCIII \nbuildings constructed \nMass vaccination of Polio, \nNot indicated Number of Rubella and measles in \nvillages covered 1545 villages  \n01-Agro- 010015- Supply of KTB Beehives 223,271,869 Not provided in the Number of Industrialization Extension work plan Beehives services \nprocured  \nwork plan piglets procured \nwork plan \nonion procured", "metadata": {"headings": [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}, [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}], [{"headings_0": {"content": "completed", "page": 50, "level": 3}}, {"headings_1": {"content": "equipment", "page": 50, "level": 3}}]], "page": 50, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,524,069,303| 3", "metadata": {"headings": [{"headings_0": {"content": "5,524,069,303| 3", "page": 51, "level": 3}}, {"headings_1": {"content": "completed", "page": 50, "level": 3}}], "page": 51, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 3: Implementation of activities  \na Fully implemented out-puts  \nProgram Sub-program PIAP-out expenditure activities \nBudget Out- Total Out-put Total No", "metadata": {"headings": [{"headings_0": {"content": "5,524,069,303| 3", "page": 51, "level": 3}}, {"headings_1": {"content": "completed", "page": 50, "level": 3}}, [{"headings_0": {"content": "5,524,069,303| 3", "page": 51, "level": 3}}, {"headings_1": {"content": "completed", "page": 50, "level": 3}}]], "page": 52, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "put", "metadata": {"headings": [{"headings_0": {"content": "put", "page": 52, "level": 1}}, {"headings_1": {"content": "5,524,069,303| 3", "page": 51, "level": 3}}], "page": 52, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX implemented \\|, activities \\| \"human 0- \u201cNot captured in", "metadata": {"headings": [{"headings_0": {"content": "put", "page": 52, "level": 1}}, {"headings_1": {"content": "5,524,069,303| 3", "page": 51, "level": 3}}], "page": 52, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "320157-Primary | 2", "metadata": {"headings": [{"headings_0": {"content": "320157-Primary | 2", "page": 52, "level": 3}}, {"headings_1": {"content": "put", "page": 52, "level": 1}}], "page": 52, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201cx \\| Capital Education,Sports the work plan Education  \nDevelopment and skills Services  \n01-Agro- 03-Storage, 01020301-Value 010013-Support  \nIndustrialization Agro-Processing addition to agro-  \nand Value equipment processing &  \naddition acquired value addition  \n16-Governance 01-Institutional 16060502- 000014-  \nAnd Security Coordination Administrative Administrative  \nsupport services and Support  \nenhanced \nServices  \n01-Agro- 01-Institutional 01060203- 010017-  \nIndustrialization Strengthening Enabled Machinery  \nand agricultural acquisition and  \nCoordination extension maintenance  \nsupervision  \nsystem  \ndeveloped and  \noperationalised  \n06010105- 000006- 465,429,402 11 11  \n5 06-Natural 03-Water Planning and  \nResources, Resources Degraded water  \nEnvironment, Management catchments Budgeting  \nClimate protected and services  \nChange, Land restored through  \nAnd Water implementation  \nof catchment \\| management  \nmeasures  \n14040405- 390017-Public 599,999,864 2 2  \n6 14-Public 03-Human  \nSector Resource Programme Service  \nTransformation Management /Performance Performance", "metadata": {"headings": [{"headings_0": {"content": "320157-Primary | 2", "page": 52, "level": 3}}, {"headings_1": {"content": "put", "page": 52, "level": 1}}, [{"headings_0": {"content": "320157-Primary | 2", "page": 52, "level": 3}}, {"headings_1": {"content": "put", "page": 52, "level": 1}}]], "page": 52, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 52, "level": 1}}, {"headings_1": {"content": "320157-Primary | 2", "page": 52, "level": 3}}], "page": 52, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "management integrated into  \nthe individual  \nperformance  \nmanagement  \nframework", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 52, "level": 1}}, {"headings_1": {"content": "320157-Primary | 2", "page": 52, "level": 3}}], "page": 52, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tztam2\u01315,008", "metadata": {"headings": [{"headings_0": {"content": "Tztam2\u01315,008", "page": 52, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 52, "level": 1}}], "page": 52, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "23", "metadata": {"headings": [{"headings_0": {"content": "Tztam2\u01315,008", "page": 52, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 52, "level": 1}}], "page": 52, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b Partially Implemented out-puts  \nProgram Sub-program PIAP-Outs Budget Out- Total Out-put Total No Number of No of No of put expenditure activities in fully partially activities UGX the output implemented implemented that were activities activities not implemented ee  \nee = a L  \nEEE  \nmanage  \n12-Human = \\_\\_\\_\\_\\| 01- Not captured in the 320159- 2,047,870,101 4 1 1 2 Capital Education,Sports work plan Secondary  \nDevelopment and skills  \nEducation  \nServices  \nu  \n2 09-Integrated 04-Transport 09040106- 260002-District 428,198,978 4 2 1 1 ,  \nTransport Asset Community access & Urban and  \nInfrastructure Management feeder roads Community  \nAnd Services  \nconstructed & Access Road  \nmaintained to Maintenance  \nfacilitate market  \naccess  \n3 12-Human 02-Population 1203010508-Human 320165-Primary 1,103,711,729 4 3 0 1 Capital Health, Safety resources recruited Health care  \nDevelopment and  \nto fill vacant posts services  \nManagement and 1203010509-  \nReduced morbidity  \nand mortality due to  \nHIV/AIDS, TB and  \nmalaria and other  \ncommunicable  \ndiseases  \n4 01-Agro- 01-Institutional 01041101-Extension 010015- 223,271,869 3 2 1 0 Industrialization Strengthening workers trained in Extension  \nand  \nentire value chain services  \nCoordination focused skills  \nTotal  \n3,803,052,677 15 8 3 4 \n49 \nAppendix 4: Diversions through mischarges  \nSno Invoice Invoice Departme Description  \nEFT / Check Payment Distribution Supplier Account code Correct code Number date Amount Charged \\|\\_  \nCBS- CBS Being payment to 5889869 15/06/2023 Neema 263402-Transfer to", "metadata": {"headings": [{"headings_0": {"content": "Tztam2\u01315,008", "page": 52, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 52, "level": 1}}, [{"headings_0": {"content": "Tztam2\u01315,008", "page": 52, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 52, "level": 1}}], [{"headings_0": {"content": "Tztam2\u01315,008", "page": 52, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 52, "level": 1}}]], "page": 53, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "05/05/2023", "metadata": {"headings": [{"headings_0": {"content": "05/05/2023", "page": 54, "level": 3}}, {"headings_1": {"content": "Tztam2\u01315,008", "page": 52, "level": 2}}], "page": 54, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4,000,000 | [211106", "metadata": {"headings": [{"headings_0": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}, {"headings_1": {"content": "05/05/2023", "page": 54, "level": 3}}], "page": 54, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MAY-06 Ag.SPSWO for facilitation during \nMutenyo Other Government Allowances (Incl. Heather Units Casuals, women\"s day 804073 Temporary, sitting celebration at the  \nallowances)  \nDistrict level  \nCBS- 05/05/2023 CBS Being payment for 5889869 15/06/2023 4,780,000 Neema 263402-Transfer to 211106- MAY-08  \nfacilitation to carry out  \nUWEP Fund recovery \nMutenyo Other Government Allowances (Incl. Heather Units Casuals, 804073 Temporary, sitting allowances 15/06/2023  \nBeing payment for 6434857 28/06/2023 5,818,000 Neema 263402-Transfer to 211106- facilitation of  \nMutenyo Other Government Allowances (Incl. meetings for women  \nHeather Units Casuals, executive in LLGs  \n804073 Temporary, sitting allowances 24/01/2023 Production Facilitation of farmer 3756521 20/02/2023 5,000,000 NICODEMU 224003  \n211106-  \n-  \nand field school at annual  \nMarketing reviews \nS BWEKO Agricultural Allowances (Incl. Supplies and Casuals, Services Temporary, sitting allowances)  \nPROD- 24/01/2023 Production Facilitation of farmer 3753193 20/02/2023 5,000,000 ONGOM 224003  \n211106-  \nJAN-03 and field schools at  \nMarketing annual review \nISAAC Agricultural Allowances (Incl. 981594 Supplies Casuals, Services Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}, {"headings_1": {"content": "05/05/2023", "page": 54, "level": 3}}, [{"headings_0": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}, {"headings_1": {"content": "05/05/2023", "page": 54, "level": 3}}], [{"headings_0": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}, {"headings_1": {"content": "05/05/2023", "page": 54, "level": 3}}], [{"headings_0": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}, {"headings_1": {"content": "05/05/2023", "page": 54, "level": 3}}], [{"headings_0": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}, {"headings_1": {"content": "05/05/2023", "page": 54, "level": 3}}]], "page": 54, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 54, "level": 3}}, {"headings_1": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}], "page": 54, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "24/01/2023 Production Facilitation of farmer 3744936 20/02/2023 5,000,000 ARON 224003  \n211106-  \nand field schools at annual  \nNASIMOLO\\_ Agricultural Allowances (Incl. Marketing reviews Supplies Casuals, Services Temporary, sitting allowances  \n18 24/01/2023 Production Facilitation of 3751087 20/02/2023 5,000,000 NAMIKASA 224003 211106- JAN-04 and formation of farmer  \nMarketing field schools at annual  \nreviews \nAGREY Agricultural Allowances (Incl. Supplies and Casuals, Services Temporary, sitting allowances \n50 \nPROD- 24/01/2023 Production Facilitation of farmers 3756040 20/02/2023 5,000,000 EMILY 224003  \n211106- JAN-08 and field schools at annual  \nMarketing reviews \n24/01/2023 Production Facilitation of farmer 3756406 20/02/2023 5,000,000 and field schools at annual  \nMarketing reviews \n24/01/2023 Production Facilitation of farmer 3756256 20/02/2023 5,000,000 and field schools at annual  \nMarketing reviews \nKIBUKUNA Agricultural Allowances (Incl. Supplies and Casuals, Services Temporary, sitting allowances  \n224003 211106- Agricultural Allowances (Incl. Supplies and Casuals, Services Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 54, "level": 3}}, {"headings_1": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}, [{"headings_0": {"content": "allowances)", "page": 54, "level": 3}}, {"headings_1": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}], [{"headings_0": {"content": "allowances)", "page": 54, "level": 3}}, {"headings_1": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}], [{"headings_0": {"content": "allowances)", "page": 54, "level": 3}}, {"headings_1": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}], [{"headings_0": {"content": "allowances)", "page": 54, "level": 3}}, {"headings_1": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}], [{"headings_0": {"content": "allowances)", "page": 54, "level": 3}}, {"headings_1": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}], [{"headings_0": {"content": "allowances)", "page": 54, "level": 3}}, {"headings_1": {"content": "4,000,000 | [211106", "page": 54, "level": 3}}]], "page": 54, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 55, "level": 3}}, {"headings_1": {"content": "allowances)", "page": 54, "level": 3}}], "page": 55, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "224003 211106- Agricultural Allowances (Incl. Supplies and Casuals, Services Temporary, sitting allowances  \nPROD- 24/01/2023 Production Facilitation of farmer 3756122 20/02/2023 5,000,000 FRED 224003  \n211106-  \nJAN-12 and field schools at annual  \nMarketing reviews \n24/01/2023 Production Facilitation of farmer 3756022 20/02/2023 5,000,000 and field schools at annual  \nMarketing review \nWASIKE Agricultural Allowances (Incl. Supplies and Casuals, Services Temporary, sitting allowances  \n224003 211106- Agricultural Allowances (Incl. Supplies and Casuals, Services Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 55, "level": 3}}, {"headings_1": {"content": "allowances)", "page": 54, "level": 3}}, [{"headings_0": {"content": "allowances)", "page": 55, "level": 3}}, {"headings_1": {"content": "allowances)", "page": 54, "level": 3}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 3}}, {"headings_1": {"content": "allowances)", "page": 54, "level": 3}}]], "page": 55, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 55, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 3}}], "page": 55, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "24/01/2023 Production Facilitation of farmer 3756732 20/02/2023 5,000,000 SYLVIA 224003  \n211106- and field schools at annual  \nMarketing reviews \nMUTENYO Agricultural Allowances (Incl. Supplies and Casuals, Services Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 55, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 3}}, [{"headings_0": {"content": "allowances)", "page": 55, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 3}}]], "page": 55, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], "page": 55, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "17/02/2023 Production Facilitation of SAHO 4242165 09/03/2023 2,400,000 MITYERO 224003 221002- and for training of Stake DAVID Agricultural Workshops, Marketing holders in small micro 991774 Supplies and Meetings and irrigation Services Seminars 23/02/2023 Production Being facilitation of 4281158 16/03/2023 37,000,000 Namisindwa 224003 - 221002- and creation of Micro scale DLG Agricultural Workshops, Marketing Irrigation at Zonal Imprest Supplies and Meetings and Level \\\\ Account Services Seminars 27 PROD- 23/02/2023 Production Facilitation of 4201446 02/03/2023 5,000,000 KHWAKA Z 224003: - 221002- FEB-32 and SAHO for training of Marketing Stake holders CLARE Agricultural Workshops, 754972 Supplies and Meetings and Services Seminars 51 trainings on Small Scale Irrigation PROD- 23/02/2023 Production Facilitation of 4273008 16/03/2023 5,000,000 MITYERO 224003 221002- FEB--29 and DPMO for training of Marketing capacity building in DAVID Agricultural Workshops, 991774 Supplies and Meetings and the constituency Services Seminars PROD- 23/02/2023 Production Facilitation of 4242529 09/03/2023 5,000,000 NAMBUYA 224003 - 221002- FEB-30 and DPMO for training on Marketing constituency level for micro. small scale irrigation IRENE Agricultural Workshops, 754828 Supplies and Meetings and Services Seminars PROD- 24/02/2023 Production Being facilitation of 4242165 09/03/2023 5,000,000 MITYERO 224003 211106- FEB-35 and DPMO for collecting Marketing feild Data in Micro DAVID Agricultural Allowances (Incl. 991774 Supplies and Casuals, Small-scale Irrigation Services Temporary, sitting w arg PROD- 22/03/2023 Production Facilitation for SHAO 4690793 30/03/2023 5,000,000 MAR-08 and for workshops for Marketing farmer field school on allowances 224003 221002- Agricultural Workshops, Supplies and Meetings and awareness raising and Services Seminars use of Irritack system PROD- 22/03/2023 Production Being payment for 4686293 30/03/2023 5,000,000 NAMBUYA 224003 221002- - MAR-07 and SHAO for workshops Marketing for feild school on IRENE Agricultural Workshops, 754828 Supplies and Meetings and awareness Services Seminars raising and use of Irritack PROD- 22/03/2023 Production Facilitation for SHAO 4686293 30/03/2023 3,000,000 NAMBUYA 224003 221002- MAR-09 and for workshops for Marketing farmer field school ao awareness raising and use of Irritack system IRENE Agricultural Workshops, 754828 Supplies and Meetings and Services Seminars PROD- 27/03/2023 Production Facilitation for 4772398 18/04/2023 5,000,000 JOAN 224003 211106- MAR-11 and Extension workers on Marketing training on Micro Scale irrigation ATIANG Agricultural Allowances (Incl. Supplies and Casuals, Services Temporary, sitting allowances) PROD- 30/03/2023 Production Being facilitation 4727141 04/04/2023 5,560,000 MUKHWAN 224003 211106- - MAR-34 and for CFO&SAA for Marketing verification of Micro scale Irrigation A STEPHEN Agricultural Allowances (Incl. NAMUSIGA Supplies and Casuals, 754932 Services Temporary, sitting ACTIVITIES AT llgS allowances) 52", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 55, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 2}}]], "page": 55, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Equipment", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 57, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 5}}], "page": 57, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 \n53 \nA endix 5: General Meetings held by PDM SACCOs and files not provided \nParish Name Name of Date certificate of Was Date GM was Was \na\\|Was the vetting Wasthere Was training", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 57, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 5}}, [{"headings_0": {"content": "Equipment", "page": 57, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 5}}], [{"headings_0": {"content": "Equipment", "page": 57, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 5}}], [{"headings_0": {"content": "Equipment", "page": 57, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 5}}], [{"headings_0": {"content": "Equipment", "page": 57, "level": 5}}, {"headings_1": {"content": "allowances)", "page": 55, "level": 5}}]], "page": 57, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO registration was the held (Should leadership criterion following a Bank (topical subjects)", "metadata": {"headings": [{"headings_0": {"content": "SACCO registration was the held (Should leadership criterion following a Bank (topical subjects)", "page": 58, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 57, "level": 5}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "issued \nfirst be within one vetting \nthe PDM SACCO Account of the PDM \nGM month from committee byelaws held the date of\\|elected and established? \nopening SACCO members resolutio undertaken", "metadata": {"headings": [{"headings_0": {"content": "SACCO registration was the held (Should leadership criterion following a Bank (topical subjects)", "page": 58, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 57, "level": 5}}, [{"headings_0": {"content": "SACCO registration was the held (Should leadership criterion following a Bank (topical subjects)", "page": 58, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 57, "level": 5}}], [{"headings_0": {"content": "SACCO registration was the held (Should leadership criterion following a Bank (topical subjects)", "page": 58, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 57, "level": 5}}], [{"headings_0": {"content": "SACCO registration was the held (Should leadership criterion following a Bank (topical subjects)", "page": 58, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 57, "level": 5}}], [{"headings_0": {"content": "SACCO registration was the held (Should leadership criterion following a Bank (topical subjects)", "page": 58, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 57, "level": 5}}]], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/ issue of inaugurated (Yes/No) n during the", "metadata": {"headings": [{"headings_0": {"content": "(Yes/ issue of inaugurated (Yes/No) n during the", "page": 58, "level": 2}}, {"headings_1": {"content": "SACCO registration was the held (Should leadership criterion following a Bank (topical subjects)", "page": 58, "level": 2}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No) certificate of (Yes/No) \n(Yes/No) meeting", "metadata": {"headings": [{"headings_0": {"content": "(Yes/ issue of inaugurated (Yes/No) n during the", "page": 58, "level": 2}}, {"headings_1": {"content": "SACCO registration was the held (Should leadership criterion following a Bank (topical subjects)", "page": 58, "level": 2}}, [{"headings_0": {"content": "(Yes/ issue of inaugurated (Yes/No) n during the", "page": 58, "level": 2}}, {"headings_1": {"content": "SACCO registration was the held (Should leadership criterion following a Bank (topical subjects)", "page": 58, "level": 2}}]], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration)", "metadata": {"headings": [{"headings_0": {"content": "registration)", "page": 58, "level": 2}}, {"headings_1": {"content": "(Yes/ issue of inaugurated (Yes/No) n during the", "page": 58, "level": 2}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OS/NO)", "metadata": {"headings": [{"headings_0": {"content": "OS/NO)", "page": 58, "level": 3}}, {"headings_1": {"content": "registration)", "page": 58, "level": 2}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a \\| \u00a9 \n\\|2. Lwakhakha Bukhoma File not provided \\|", "metadata": {"headings": [{"headings_0": {"content": "OS/NO)", "page": 58, "level": 3}}, {"headings_1": {"content": "registration)", "page": 58, "level": 2}}, [{"headings_0": {"content": "OS/NO)", "page": 58, "level": 3}}, {"headings_1": {"content": "registration)", "page": 58, "level": 2}}]], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13. _|Bupoo Bukibumbi Yes Yes No", "metadata": {"headings": [{"headings_0": {"content": "13. _|Bupoo Bukibumbi Yes Yes No", "page": 58, "level": 1}}, {"headings_1": {"content": "OS/NO)", "page": 58, "level": 3}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "not 30/12/2022 N Notion \\|", "metadata": {"headings": [{"headings_0": {"content": "13. _|Bupoo Bukibumbi Yes Yes No", "page": 58, "level": 1}}, {"headings_1": {"content": "OS/NO)", "page": 58, "level": 3}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[4. Magale Magale__| not |Yes 787202 |No_\u2014\u2014s|NoCCSCSCSCSC*dWNotonffle_| Nov", "metadata": {"headings": [{"headings_0": {"content": "[4. Magale Magale__| not |Yes 787202 |No_\u2014\u2014s|NoCCSCSCSCSC*dWNotonffle_| Nov", "page": 58, "level": 1}}, {"headings_1": {"content": "13. _|Bupoo Bukibumbi Yes Yes No", "page": 58, "level": 1}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee Tee if", "metadata": {"headings": [{"headings_0": {"content": "ee Tee if", "page": 58, "level": 3}}, {"headings_1": {"content": "[4. Magale Magale__| not |Yes 787202 |No_\u2014\u2014s|NoCCSCSCSCSC*dWNotonffle_| Nov", "page": 58, "level": 1}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "bi", "metadata": {"headings": [{"headings_0": {"content": "ee Tee if", "page": 58, "level": 3}}, {"headings_1": {"content": "[4. Magale Magale__| not |Yes 787202 |No_\u2014\u2014s|NoCCSCSCSCSC*dWNotonffle_| Nov", "page": 58, "level": 1}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Certificate not on file Yes 12/12/2022 \\|No Notonfile Yes\n7. Namisindwa", "metadata": {"headings": [{"headings_0": {"content": "ee Tee if", "page": 58, "level": 3}}, {"headings_1": {"content": "[4. Magale Magale__| not |Yes 787202 |No_\u2014\u2014s|NoCCSCSCSCSC*dWNotonffle_| Nov", "page": 58, "level": 1}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Certificate not on file Yes 30/8/2022 \n1 Not on file No bi  \nI Hamenene Bumurundi Certificate not on file \nYes INOo Notonfile Yes Namisindwa Kimundu Certificate not on file Yes 16/01/2023 Yes", "metadata": {"headings": [{"headings_0": {"content": "ee Tee if", "page": 58, "level": 3}}, {"headings_1": {"content": "[4. Magale Magale__| not |Yes 787202 |No_\u2014\u2014s|NoCCSCSCSCSC*dWNotonffle_| Nov", "page": 58, "level": 1}}, [{"headings_0": {"content": "ee Tee if", "page": 58, "level": 3}}, {"headings_1": {"content": "[4. Magale Magale__| not |Yes 787202 |No_\u2014\u2014s|NoCCSCSCSCSC*dWNotonffle_| Nov", "page": 58, "level": 1}}], [{"headings_0": {"content": "ee Tee if", "page": 58, "level": 3}}, {"headings_1": {"content": "[4. Magale Magale__| not |Yes 787202 |No_\u2014\u2014s|NoCCSCSCSCSC*dWNotonffle_| Nov", "page": 58, "level": 1}}]], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[No Notonfile No", "metadata": {"headings": [{"headings_0": {"content": "[No Notonfile No", "page": 58, "level": 5}}, {"headings_1": {"content": "ee Tee if", "page": 58, "level": 3}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "[No Notonfile No", "page": 58, "level": 5}}, {"headings_1": {"content": "ee Tee if", "page": 58, "level": 3}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Namisindwa Namisindwa\\_\\| not Yes 16/01/2023 Yes", "metadata": {"headings": [{"headings_0": {"content": "[No Notonfile No", "page": 58, "level": 5}}, {"headings_1": {"content": "ee Tee if", "page": 58, "level": 3}}], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "IN Not on file\\_\\| Yes \n54 \nAppendix 6: Failure to select and implement prioritized /flagship projects Name of List of flagship Approved \nAre the flagship \u2018projects How many Number How many How many of the \\| projects per SACCO flagship  \nconsistent with the priority enterprises of PDM of  \nthe farming enterprises are projects commodities selected by are enterpri enterprises from the priority the LG?  \nimplementi ses  \nare farming commodity list  \nng flagship enterprises", "metadata": {"headings": [{"headings_0": {"content": "[No Notonfile No", "page": 58, "level": 5}}, {"headings_1": {"content": "ee Tee if", "page": 58, "level": 3}}, [{"headings_0": {"content": "[No Notonfile No", "page": 58, "level": 5}}, {"headings_1": {"content": "ee Tee if", "page": 58, "level": 3}}], [{"headings_0": {"content": "[No Notonfile No", "page": 58, "level": 5}}, {"headings_1": {"content": "ee Tee if", "page": 58, "level": 3}}], [{"headings_0": {"content": "[No Notonfile No", "page": 58, "level": 5}}, {"headings_1": {"content": "ee Tee if", "page": 58, "level": 3}}]], "page": 58, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 59, "level": 2}}, {"headings_1": {"content": "[No Notonfile No", "page": 58, "level": 5}}], "page": 59, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 59, "level": 2}}, {"headings_1": {"content": "[No Notonfile No", "page": 58, "level": 5}}], "page": 59, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ini", "metadata": {"headings": [{"headings_0": {"content": "ini", "page": 59, "level": 1}}, {"headings_1": {"content": "Projects", "page": 59, "level": 2}}], "page": 59, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a ai  \nLwakhak Lwakhak Dairy, poultry,  \n\\| piggery, Coffee and dairy No, not all were the selected  \n13  \nha ha onions, coffee farming approved flagships projects  \n2, Lwakhak Bukhoma Dairy, poultry, piggery, Coffee and dairy No, not all were the selected  \n13  \nha maize, coffee farming \\_ approved flagships projects", "metadata": {"headings": [{"headings_0": {"content": "ini", "page": 59, "level": 1}}, {"headings_1": {"content": "Projects", "page": 59, "level": 2}}], "page": 59, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Bupoto Bukibum Dairy, bee keeping, Coffee and dairy No, not all were the selected  \n12 bi coffee farming approved flagships projects", "metadata": {"headings": [{"headings_0": {"content": "ini", "page": 59, "level": 1}}, {"headings_1": {"content": "Projects", "page": 59, "level": 2}}], "page": 59, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Magale", "metadata": {"headings": [{"headings_0": {"content": "Magale", "page": 59, "level": 1}}, {"headings_1": {"content": "ini", "page": 59, "level": 1}}], "page": 59, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nDairy, poultry, piggery, Coffee and dairy No, all  \nnot were the selected 10 business, onions, farming approved flagships projects  \nbeans, beef and goats \nBuwandy Dairy, poultry, piggery, Coffee and dairy No, not all were the selected  \n15 ambi onions, coffee farming approved flagships projects \nwa coffee farming approved flagships projects  \n. Namisind Buwandy Dairy, poultry, piggery, Coffee and dairy No, not all were the selected 13 35  \n4 9 wa ambi onions, coffee farming \\_ approved flagships projects I  \nNamisind Bumurun Dairy, poultry, piggery, Coffee and dairy No, not all were the selected 13 \\| 35  \n5 8 wa di maize, coffee farming approved flagships projects \\|  \n\\_\\|  \nNamisind Kimundu Dairy, poultry, piggery, Coffee and dairy No, not all were the selected 35 40 \n\\|  \n6 29 onions, coffee \napproved flagships projects af un", "metadata": {"headings": [{"headings_0": {"content": "Magale", "page": 59, "level": 1}}, {"headings_1": {"content": "ini", "page": 59, "level": 1}}, [{"headings_0": {"content": "Magale", "page": 59, "level": 1}}, {"headings_1": {"content": "ini", "page": 59, "level": 1}}], [{"headings_0": {"content": "Magale", "page": 59, "level": 1}}, {"headings_1": {"content": "ini", "page": 59, "level": 1}}], [{"headings_0": {"content": "Magale", "page": 59, "level": 1}}, {"headings_1": {"content": "ini", "page": 59, "level": 1}}], [{"headings_0": {"content": "Magale", "page": 59, "level": 1}}, {"headings_1": {"content": "ini", "page": 59, "level": 1}}]], "page": 59, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Namisind Namisind Dairy, poultry, rabbit, Coffee and dairy No, not all were the selected 13 36  \n3 10 pi farming approved flagships projects  \n\\| Total \\|  \n149 369 \\| 5 98", "metadata": {"headings": [{"headings_0": {"content": "Magale", "page": 59, "level": 1}}, {"headings_1": {"content": "ini", "page": 59, "level": 1}}], "page": 59, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "a5", "metadata": {"headings": [{"headings_0": {"content": "Magale", "page": 59, "level": 1}}, {"headings_1": {"content": "ini", "page": 59, "level": 1}}], "page": 59, "document_name": "Namisindwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
\ No newline at end of file
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@@ -0,0 +1 @@
+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF NAMUTUMBA DISTRICT LOCAL", "metadata": {"headings": [], "page": 1, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 6}}], "page": 1, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 6}}, [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 6}}]], "page": 1, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 6}}], "page": 1, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ORIG,", "metadata": {"headings": [{"headings_0": {"content": "ORIG,", "page": 1, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "L Copy", "metadata": {"headings": [{"headings_0": {"content": "L Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIG,", "page": 1, "level": 1}}], "page": 1, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "L Copy", "page": 1, "level": 2}}], "page": 1, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yen \nmy \nTABLE OF CONTENTS  \nList OF ACFOMYMS........cccccceccsesescsssesesesvsvevsssvevssavssevecavavasevevavavavavssecavavavasesesasassvavsvssesstavavacavstersvsveveeeeseress il", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "L Copy", "page": 1, "level": 2}}, [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "L Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "L Copy", "page": 1, "level": 2}}]], "page": 2, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Orr", "metadata": {"headings": [{"headings_0": {"content": "Orr", "page": 3, "level": 2}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 3, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 ee \nEn EEE EEE EEE EEE 1", "metadata": {"headings": [{"headings_0": {"content": "Orr", "page": 3, "level": 2}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, [{"headings_0": {"content": "Orr", "page": 3, "level": 2}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}]], "page": 3, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DR", "metadata": {"headings": [{"headings_0": {"content": "DR", "page": 3, "level": 1}}, {"headings_1": {"content": "Orr", "page": 3, "level": 2}}], "page": 3, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 EEE \n1.0 Implementation af tie Apfiezed BI \u201enun 1 2.0 Management of the Government Salary Payroll  \n8 .....................eeennneenn \nER  \n11 EEE \n3.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS).................... 11 Management\u2019s Responsibility for the Financial Statements....................eeeeeennee 21 Auditor\u2019s Responsibility for the Audit of Financial Statements...............eeeeeee 21 OTe Pe Ottitad RESPONSE een 22 Report or the And of Compllanee wiih Lea\u00dflation  \n22 \u201enennen \n4.0 Implementation of the Parish Development Model... 22", "metadata": {"headings": [{"headings_0": {"content": "DR", "page": 3, "level": 1}}, {"headings_1": {"content": "Orr", "page": 3, "level": 2}}, [{"headings_0": {"content": "DR", "page": 3, "level": 1}}, {"headings_1": {"content": "Orr", "page": 3, "level": 2}}], [{"headings_0": {"content": "DR", "page": 3, "level": 1}}, {"headings_1": {"content": "Orr", "page": 3, "level": 2}}], [{"headings_0": {"content": "DR", "page": 3, "level": 1}}, {"headings_1": {"content": "Orr", "page": 3, "level": 2}}], [{"headings_0": {"content": "DR", "page": 3, "level": 1}}, {"headings_1": {"content": "Orr", "page": 3, "level": 2}}]], "page": 3, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DEREN", "metadata": {"headings": [{"headings_0": {"content": "DEREN", "page": 3, "level": 1}}, {"headings_1": {"content": "DR", "page": 3, "level": 1}}], "page": 3, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "31 ng EEE EIER", "metadata": {"headings": [{"headings_0": {"content": "DEREN", "page": 3, "level": 1}}, {"headings_1": {"content": "DR", "page": 3, "level": 1}}], "page": 3, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| LGFAR | Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "| LGFAR | Local Government Financial and Accounting Manual, 2007", "page": 4, "level": 3}}, {"headings_1": {"content": "DEREN", "page": 3, "level": 1}}], "page": 4, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LGPPDA Local Government Public Procurement. and Disposal Authority _", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA Local Government Public Procurement. and Disposal Authority _", "page": 4, "level": 2}}, {"headings_1": {"content": "| LGFAR | Local Government Financial and Accounting Manual, 2007", "page": 4, "level": 3}}], "page": 4, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| LG Lower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA Local Government Public Procurement. and Disposal Authority _", "page": 4, "level": 2}}, {"headings_1": {"content": "| LGFAR | Local Government Financial and Accounting Manual, 2007", "page": 4, "level": 3}}], "page": 4, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"IR \u2014 oe", "metadata": {"headings": [{"headings_0": {"content": "\"IR \u2014 oe", "page": 4, "level": 3}}, {"headings_1": {"content": "LGPPDA Local Government Public Procurement. and Disposal Authority _", "page": 4, "level": 2}}], "page": 4, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201cMDAs \\_ = ne  \nBere ET Di nn Fa Ministry \\| Education  \naaa:  \n= \nPR en 4 . MoFPED j \\| Ministry\u201d of Finance,  \nPlanning and Economic Development nn \\|", "metadata": {"headings": [{"headings_0": {"content": "\"IR \u2014 oe", "page": 4, "level": 3}}, {"headings_1": {"content": "LGPPDA Local Government Public Procurement. and Disposal Authority _", "page": 4, "level": 2}}, [{"headings_0": {"content": "\"IR \u2014 oe", "page": 4, "level": 3}}, {"headings_1": {"content": "LGPPDA Local Government Public Procurement. and Disposal Authority _", "page": 4, "level": 2}}]], "page": 4, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| MoGLSD | Ministry of Gender, Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "| MoGLSD | Ministry of Gender, Labour and Social Development", "page": 4, "level": 2}}, {"headings_1": {"content": "\"IR \u2014 oe", "page": 4, "level": 3}}], "page": 4, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "roe a Ministry = Teal Goverment nn NAA Audit Act .", "metadata": {"headings": [{"headings_0": {"content": "| MoGLSD | Ministry of Gender, Labour and Social Development", "page": 4, "level": 2}}, {"headings_1": {"content": "\"IR \u2014 oe", "page": 4, "level": 3}}], "page": 4, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "National", "metadata": {"headings": [{"headings_0": {"content": "National", "page": 4, "level": 5}}, {"headings_1": {"content": "| MoGLSD | Ministry of Gender, Labour and Social Development", "page": 4, "level": 2}}], "page": 4, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NTR ~ Non-Tax Revenue \u2014 \nOAG \\_s Office of the Auditor General . \nPBS \u2014\u2014 Program Budgeting sn EEG en \\|", "metadata": {"headings": [{"headings_0": {"content": "National", "page": 4, "level": 5}}, {"headings_1": {"content": "| MoGLSD | Ministry of Gender, Labour and Social Development", "page": 4, "level": 2}}, [{"headings_0": {"content": "National", "page": 4, "level": 5}}, {"headings_1": {"content": "| MoGLSD | Ministry of Gender, Labour and Social Development", "page": 4, "level": 2}}], [{"headings_0": {"content": "National", "page": 4, "level": 5}}, {"headings_1": {"content": "| MoGLSD | Ministry of Gender, Labour and Social Development", "page": 4, "level": 2}}]], "page": 4, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014|", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 4, "level": 4}}, {"headings_1": {"content": "National", "page": 4, "level": 5}}], "page": 4, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| a Payroll re EEE  \nEEE 1 \u201cPDMS \u2018am Payroll =o", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 4, "level": 4}}, {"headings_1": {"content": "National", "page": 4, "level": 5}}], "page": 4, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Massen Sn \u2014\u2014\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "Massen Sn \u2014\u2014\u2014\u2014", "page": 4, "level": 2}}, {"headings_1": {"content": "\u2014|", "page": 4, "level": 4}}], "page": 4, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| PDUs \u201cProcurement & Disposal Unit", "metadata": {"headings": [{"headings_0": {"content": "| PDUs \u201cProcurement & Disposal Unit", "page": 4, "level": 3}}, {"headings_1": {"content": "Massen Sn \u2014\u2014\u2014\u2014", "page": 4, "level": 2}}], "page": 4, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a \n'PFMA Public Finance Management At  \n'PFMR \\| Public Finance Management Regulations OO \nrPPDA EUER rn, Disposal  \n7 Public ne EEE  \n\\| ser \u2014\u20ac Secretary\\} \\| Sey] = Mer a \u2014 Love Single cunt = \nmeee \\| va i Livelihood Program = a \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF NAMUTUMBA DISTRICT LOCAL", "metadata": {"headings": [{"headings_0": {"content": "| PDUs \u201cProcurement & Disposal Unit", "page": 4, "level": 3}}, {"headings_1": {"content": "Massen Sn \u2014\u2014\u2014\u2014", "page": 4, "level": 2}}, [{"headings_0": {"content": "| PDUs \u201cProcurement & Disposal Unit", "page": 4, "level": 3}}, {"headings_1": {"content": "Massen Sn \u2014\u2014\u2014\u2014", "page": 4, "level": 2}}], [{"headings_0": {"content": "| PDUs \u201cProcurement & Disposal Unit", "page": 4, "level": 3}}, {"headings_1": {"content": "Massen Sn \u2014\u2014\u2014\u2014", "page": 4, "level": 2}}], [{"headings_0": {"content": "| PDUs \u201cProcurement & Disposal Unit", "page": 4, "level": 3}}, {"headings_1": {"content": "Massen Sn \u2014\u2014\u2014\u2014", "page": 4, "level": 2}}], [{"headings_0": {"content": "| PDUs \u201cProcurement & Disposal Unit", "page": 4, "level": 3}}, {"headings_1": {"content": "Massen Sn \u2014\u2014\u2014\u2014", "page": 4, "level": 2}}]], "page": 4, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 5, "level": 6}}, {"headings_1": {"content": "| PDUs \u201cProcurement & Disposal Unit", "page": 4, "level": 3}}], "page": 5, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 5, "level": 6}}, {"headings_1": {"content": "| PDUs \u201cProcurement & Disposal Unit", "page": 4, "level": 3}}, [{"headings_0": {"content": "GOVERNMENT", "page": 5, "level": 6}}, {"headings_1": {"content": "| PDUs \u201cProcurement & Disposal Unit", "page": 4, "level": 3}}]], "page": 5, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 6}}], "page": 5, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Namutumba 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 Namutumba 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": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 6}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 6}}]], "page": 5, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nactivities and out-puts the funds will be spent on in order to deliver services to", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 6}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 6}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 6}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 6}}]], "page": 5, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "citizens.", "metadata": {"headings": [{"headings_0": {"content": "citizens.", "page": 6, "level": 6}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], "page": 6, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Namutumba District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.41,355,495,874 out of which UGX.40,394,058,003 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "citizens.", "page": 6, "level": 6}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}, [{"headings_0": {"content": "citizens.", "page": 6, "level": 6}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "citizens.", "page": 6, "level": 6}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}]], "page": 6, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 2}}, {"headings_1": {"content": "citizens.", "page": 6, "level": 6}}], "page": 6, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN \\| Details  \n\\| Budget Warrants % funding UGX  \nUGX  \n1 \\| Recurrent (Wage)  \n24,602,508,096 24,602,508,096 \u00c4 100 2 Recurrent (Non-wage) 10,062,008,823 9,156,886,681 91 3 Development  \n6,690,978,955 6,634,663,226 \\| 99 Total \n\\| 41,355,495,874 40,394,058,003 \\| 98 \nOut of the total warrants of UGX.40,394,058,003 I reviewed the utilisation of warrants worth UGX.26,831,742,052 (66%) as summarised in the table below; \n\\| SN Details  \nActual Cumulative Actual ] Cumulative expenditure expenditure % out of", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 2}}, {"headings_1": {"content": "citizens.", "page": 6, "level": 6}}, [{"headings_0": {"content": "below;", "page": 6, "level": 2}}, {"headings_1": {"content": "citizens.", "page": 6, "level": 6}}], [{"headings_0": {"content": "below;", "page": 6, "level": 2}}, {"headings_1": {"content": "citizens.", "page": 6, "level": 6}}], [{"headings_0": {"content": "below;", "page": 6, "level": 2}}, {"headings_1": {"content": "citizens.", "page": 6, "level": 6}}]], "page": 6, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "below;", "page": 6, "level": 2}}], "page": 6, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "total", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "below;", "page": 6, "level": 2}}], "page": 6, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Im", "metadata": {"headings": [{"headings_0": {"content": "Im", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}], "page": 6, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "warrants 1 Wage expenditure  \n22,782,849,275 22,782,849,275 56% 2 PDM expenditure audited  \n3 Education grant - Formerly SFG \n111,062,866 22,893,912,141 57% 302,881,888 23,196,794,029 57.4% 4 Water UGIFT (Infrastructure) 2,126,751,528 25,323,545,557 63% 5 development grant [EEE 666,333,975 25,989,879,532 64% 6 Microscale irrigation  \n271,620,285 26,261,499,817 65% 7 URF  \n527,600,571 \\| 26,789,100,388 66% 8 DDEG  \n42,641,664 26,831,742,052 67% Total of the utilised warrants 26,831,742,052  \naudited \nOut of the total warrants of UGX.40,394,058,003 in the financial year 2022/2023, UGX.22,782,849,275 (56%) was spent on wage costs. I issued a separate detailed special audit and a of the  \nin Section 2.0 of \nNo Observation \nNo Source Approved \\| Actual Variance budget Collections  \n\\| Tax Revenues \\| 308,000,000 \\| 188,453,624 119,546,376 \\| Non-Tax 0 0  \nRevenues  \n\\_\\_\\|[ Total 308,000,000 188,453,624 \\| 119,546,376 \nThe DLG over collected revenue from business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1. \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities as detailed in Appendix 2. \nThe under collection of local revenue was attributed to the following;  \ne Slow recovery of the economy from the COVID 19 effects which has affected collections from trading licenses.  \ne PDM operations which have resulted in parish chiefs prioritising these activities instead of revenue collection \nThe Accounting Officer explained that strategies such as sensitization of tax payers and key stakeholders has been put in place to ensure that mobilisation is adequately done. He further stated that traders\u2019 committees have been formed to ease the process of revenue collection. \n1.2 Performance of GOU warrants  \nThe DLG had an approved budget of UGX. 40,677,748,976 to implement the The Accounting Officer various programmes, out of which UGX.39,850,153,623 was warranted should engage the resulting in a shortfall of UGX. 827,595,353 representing 98% performance.  \nrelevant authorities and ensure that all budgeted The performance of warrants for each of the programmes is shown in the funds are warranted. table below; \nProgramme Approved Warrants % budget", "metadata": {"headings": [{"headings_0": {"content": "Im", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}, [{"headings_0": {"content": "Im", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}], [{"headings_0": {"content": "Im", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}], [{"headings_0": {"content": "Im", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}], [{"headings_0": {"content": "Im", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}], [{"headings_0": {"content": "Im", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}], [{"headings_0": {"content": "Im", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}], [{"headings_0": {"content": "Im", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}], [{"headings_0": {"content": "Im", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}], [{"headings_0": {"content": "Im", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}], [{"headings_0": {"content": "Im", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}]], "page": 6, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 7, "level": 6}}, {"headings_1": {"content": "Im", "page": 6, "level": 3}}], "page": 7, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Agro- 1,939,010,802 1,870,266,352 96%", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 7, "level": 6}}, {"headings_1": {"content": "Im", "page": 6, "level": 3}}], "page": 7, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Industrialization", "metadata": {"headings": [{"headings_0": {"content": "Industrialization", "page": 7, "level": 3}}, {"headings_1": {"content": "funding", "page": 7, "level": 6}}], "page": 7, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Natural Resources, 182,926,975 182,926,975 100% Environment  \nPrivate Sector 151,010,921 151,010,921 100%", "metadata": {"headings": [{"headings_0": {"content": "Industrialization", "page": 7, "level": 3}}, {"headings_1": {"content": "funding", "page": 7, "level": 6}}], "page": 7, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 7, "level": 6}}, {"headings_1": {"content": "Industrialization", "page": 7, "level": 3}}], "page": 7, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated 753,317,784 689,370,571 92%", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 7, "level": 6}}, {"headings_1": {"content": "Industrialization", "page": 7, "level": 3}}], "page": 7, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 7, "level": 1}}, {"headings_1": {"content": "Development", "page": 7, "level": 6}}], "page": 7, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Infrastructure", "page": 7, "level": 3}}, {"headings_1": {"content": "Transport", "page": 7, "level": 1}}], "page": 7, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Digital 159,215,637 159,215,637 100%", "metadata": {"headings": [{"headings_0": {"content": "Infrastructure", "page": 7, "level": 3}}, {"headings_1": {"content": "Transport", "page": 7, "level": 1}}], "page": 7, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transformation", "metadata": {"headings": [{"headings_0": {"content": "Transformation", "page": 7, "level": 3}}, {"headings_1": {"content": "Infrastructure", "page": 7, "level": 3}}], "page": 7, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Community 31,020,987,746 30,618,625,732 99% Mobilization and  \nmindset \nNo Observation  \nNo Progra Amount not \\| Activities not Purpose of the mme warranted implemented unimplemented activity  \n1 Agro- 68,744,450 Travel inland, Supervision and \\| industria fuel and monitoring of lization  \nlubricants and ongoing projects, welfare and staff welfare entertainment  \n2 Integrat 63,947,213 Monitoring of Periodic maintenance", "metadata": {"headings": [{"headings_0": {"content": "Transformation", "page": 7, "level": 3}}, {"headings_1": {"content": "Infrastructure", "page": 7, "level": 3}}, [{"headings_0": {"content": "Transformation", "page": 7, "level": 3}}, {"headings_1": {"content": "Infrastructure", "page": 7, "level": 3}}]], "page": 7, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 8, "level": 3}}, {"headings_1": {"content": "Transformation", "page": 7, "level": 3}}], "page": 8, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "road works of some roads was Transpo  \nand road not done  \nrt  \nmaintenance  \nInfrastr  \nucture  \n3 Human 402,362,014 Fuel and \\| Monitoring of Capital lubricants, projects, road Develop  \nmaintenance equipment was not ment of transport maintained equipment,  \nICT services  \n4 Governa 292,541,673 Pension Payment of pension nce and", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 8, "level": 3}}, {"headings_1": {"content": "Transformation", "page": 7, "level": 3}}], "page": 8, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "security", "metadata": {"headings": [{"headings_0": {"content": "security", "page": 8, "level": 6}}, {"headings_1": {"content": "ed", "page": 8, "level": 3}}], "page": 8, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total 827,595,350 \\|\\_  \n\\| \nAs a result of failure to warrant the budgeted funds, the District could not implement the following;  \n. Roads were not improved.  \n. Monitoring was not done  \nSome pensioners were not paid  \ne \nThe Accounting Officer explained that the unimplemented activities were rolled over to the subsequent financial year of 2023/24. \n1.3  \nPerformance of External Assistance  \nThe entity had an approved budget for external assistance of The Accounting Officer UGX.369,746,898 from the various programmes out of which should engage the UGX.355,450,756 was warranted resulting in a shortfall of UGX.14,296,142 relevant development representing 96% performance.  \npartners and ensure that all budgeted funds are The performance of warrants for each of the programmes is shown in the warranted.  \ntable below; \n\\| Programme \\| Approved Warrants %  \n\\| \\| budget funding Human Capital 369,746,898 355,450,756 96%", "metadata": {"headings": [{"headings_0": {"content": "security", "page": 8, "level": 6}}, {"headings_1": {"content": "ed", "page": 8, "level": 3}}, [{"headings_0": {"content": "security", "page": 8, "level": 6}}, {"headings_1": {"content": "ed", "page": 8, "level": 3}}], [{"headings_0": {"content": "security", "page": 8, "level": 6}}, {"headings_1": {"content": "ed", "page": 8, "level": 3}}], [{"headings_0": {"content": "security", "page": 8, "level": 6}}, {"headings_1": {"content": "ed", "page": 8, "level": 3}}], [{"headings_0": {"content": "security", "page": 8, "level": 6}}, {"headings_1": {"content": "ed", "page": 8, "level": 3}}]], "page": 8, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 8, "level": 3}}, {"headings_1": {"content": "security", "page": 8, "level": 6}}], "page": 8, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The UGX.14,296,142 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nNo. Amount Activities not \n\\| No \\| Observation  \nbelow;  \nutilised in accordance with the approved Programme Warrants Utilization of Variance %age budget.  \n(UGX) warrants (UGX) performan", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 8, "level": 3}}, {"headings_1": {"content": "security", "page": 8, "level": 6}}, [{"headings_0": {"content": "Development", "page": 8, "level": 3}}, {"headings_1": {"content": "security", "page": 8, "level": 6}}], [{"headings_0": {"content": "Development", "page": 8, "level": 3}}, {"headings_1": {"content": "security", "page": 8, "level": 6}}]], "page": 8, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 8, "level": 3}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ce \nAgro- 1,883,561,100 1,846,567,238 36,993,862 98% Industrializati  \non \nCommunity 54,800,713 54,800,713 0 100% Mobilization", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 8, "level": 3}}, [{"headings_0": {"content": "(UGX)", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 8, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 8, "level": 3}}]], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "And Mindset", "metadata": {"headings": [{"headings_0": {"content": "And Mindset", "page": 9, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 9, "level": 3}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Change", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 9, "level": 1}}, {"headings_1": {"content": "And Mindset", "page": 9, "level": 3}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development 578,609,781 535,922,679 42,687,102 93% Plan", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 9, "level": 1}}, {"headings_1": {"content": "And Mindset", "page": 9, "level": 3}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementati", "metadata": {"headings": [{"headings_0": {"content": "Implementati", "page": 9, "level": 3}}, {"headings_1": {"content": "Change", "page": 9, "level": 1}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on  \nDigital 159,215,637 154,066,677 5,148,960 97% Transformati  \non  \nGovernance 5,712,805,817 5,403,351,855 309,453,96 95% And Security 2 Human 30,981,756,488 27,660,909,372 3,320,847,1 89%", "metadata": {"headings": [{"headings_0": {"content": "Implementati", "page": 9, "level": 3}}, {"headings_1": {"content": "Change", "page": 9, "level": 1}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 9, "level": 3}}, {"headings_1": {"content": "Implementati", "page": 9, "level": 3}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "16", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 9, "level": 3}}, {"headings_1": {"content": "Implementati", "page": 9, "level": 3}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 1}}, {"headings_1": {"content": "Capital", "page": 9, "level": 3}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated 689,370,571 663,631,364 25,739,207 96%", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 1}}, {"headings_1": {"content": "Capital", "page": 9, "level": 3}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 1}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Infrastructur  \ne And  \nServices  \nNatural 182,926,975 182,926,975 0 100%", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 1}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Resources,", "metadata": {"headings": [{"headings_0": {"content": "Resources,", "page": 9, "level": 3}}, {"headings_1": {"content": "Transport", "page": 9, "level": 3}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Environment,", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 9, "level": 3}}, {"headings_1": {"content": "Resources,", "page": 9, "level": 3}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Climate", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 9, "level": 3}}, {"headings_1": {"content": "Resources,", "page": 9, "level": 3}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Change,", "metadata": {"headings": [{"headings_0": {"content": "Change,", "page": 9, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 9, "level": 3}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Land And", "metadata": {"headings": [{"headings_0": {"content": "Land And", "page": 9, "level": 3}}, {"headings_1": {"content": "Change,", "page": 9, "level": 3}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Water", "metadata": {"headings": [{"headings_0": {"content": "Land And", "page": 9, "level": 3}}, {"headings_1": {"content": "Change,", "page": 9, "level": 3}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 9, "level": 3}}, {"headings_1": {"content": "Land And", "page": 9, "level": 3}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Private 151,010,921 132,656,178 18,354,743 88% Sector", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 9, "level": 3}}, {"headings_1": {"content": "Land And", "page": 9, "level": 3}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 1}}, {"headings_1": {"content": "Management", "page": 9, "level": 3}}], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total 40,394,058,0 36,634, 3,759,269, 91% 03 788,057 946 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants  \nProgramme Warrant Activities Reason for the s not affected by underutilization Utilized( the under of warrants \\_UGX) Bn\\_\\| utilization  \nAgro- \\| for were for \n\\_ 0.02 \u201cSalaries \u201cSalaries u Industrializati contract staff, contract staff \nNo Observation  \n5 \\| Human  \n3.32 \\| Construction of Works were still", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 1}}, {"headings_1": {"content": "Management", "page": 9, "level": 3}}, [{"headings_0": {"content": "Development", "page": 9, "level": 1}}, {"headings_1": {"content": "Management", "page": 9, "level": 3}}], [{"headings_0": {"content": "Development", "page": 9, "level": 1}}, {"headings_1": {"content": "Management", "page": 9, "level": 3}}], [{"headings_0": {"content": "Development", "page": 9, "level": 1}}, {"headings_1": {"content": "Management", "page": 9, "level": 3}}], [{"headings_0": {"content": "Development", "page": 9, "level": 1}}, {"headings_1": {"content": "Management", "page": 9, "level": 3}}]], "page": 9, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Capital", "metadata": {"headings": [{"headings_0": {"content": "| Capital", "page": 10, "level": 2}}, {"headings_1": {"content": "Development", "page": 9, "level": 1}}], "page": 10, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "production well, ongoing hence Development construction of couldn\u2019t pay Nabwoye seed contractor before school, Bukonte completion.  \n\\|  \nseed school and  \nupgrade of  \n\\| \n6 Integrated Salaries Transport", "metadata": {"headings": [{"headings_0": {"content": "| Capital", "page": 10, "level": 2}}, {"headings_1": {"content": "Development", "page": 9, "level": 1}}, [{"headings_0": {"content": "| Capital", "page": 10, "level": 2}}, {"headings_1": {"content": "Development", "page": 9, "level": 1}}]], "page": 10, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "supplementary", "metadata": {"headings": [{"headings_0": {"content": "supplementary", "page": 10, "level": 2}}, {"headings_1": {"content": "| Capital", "page": 10, "level": 2}}], "page": 10, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Infrastructur", "metadata": {"headings": [{"headings_0": {"content": "Infrastructur", "page": 10, "level": 3}}, {"headings_1": {"content": "supplementary", "page": 10, "level": 2}}], "page": 10, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "funding e And", "metadata": {"headings": [{"headings_0": {"content": "Infrastructur", "page": 10, "level": 3}}, {"headings_1": {"content": "supplementary", "page": 10, "level": 2}}], "page": 10, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Services", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 10, "level": 3}}, {"headings_1": {"content": "Infrastructur", "page": 10, "level": 3}}], "page": 10, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Private \nConstruction of Retention on works Sector administration done Development block council  \nhall wing roof  \nand ceiling. \nAs a result of failure to utilise warrants;  \nThere was delayed completion of work on Nangonde health center. e  \nStaff were not paid salaries resulting in demotivation.  \ne \nThe Accounting Officer explained that the halting of recruitment by MoPs resulted in underutilisation of salaries. He further stated that funds for the Nangonde HCIII were revoted in the subsequent financial year.", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 10, "level": 3}}, {"headings_1": {"content": "Infrastructur", "page": 10, "level": 3}}, [{"headings_0": {"content": "Services", "page": 10, "level": 3}}, {"headings_1": {"content": "Infrastructur", "page": 10, "level": 3}}], [{"headings_0": {"content": "Services", "page": 10, "level": 3}}, {"headings_1": {"content": "Infrastructur", "page": 10, "level": 3}}], [{"headings_0": {"content": "Services", "page": 10, "level": 3}}, {"headings_1": {"content": "Infrastructur", "page": 10, "level": 3}}]], "page": 10, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.5  \nLack of appropriate performance indicators and targets in the work  \nplans  \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 The Accounting Officer states that the work plan of a vote shall indicate the key performance should engage with the indicators to be used to gauge the outputs.  \nrelevant authorities and going forward ensure Part A of the performance contract for Accounting Officers outlines the core that all activities have performance requirements against which their performance should be appropriate performance assessed in regard to achievement of planned results. This requires the indicators and targets. Accounting Officer to be assessed on the extent to which annual key  \nperformance indicators and targets are achieved for key projects and/or  \nprograms. \nI reviewed the approved work plan and sampled 8 outputs with a total of 42 activities. I noted the following; \n4 outputs with 25 activities had clear performance indicators and targets.  \ne  \ne 2 outputs with 3 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 3. \nTable showing performance indicators and targets  \nCategory No. of No of No. of No of Expen % \nNo Observation  \nThe Accounting Officer explained that the PBS does not have a provision for narratives on performance indicators which limits the input of data. \n1.6 Implementation of outputs  \nI assessed the implementation of four (4) outputs with twenty (25) activities The Accounting Officer worth UGX.1,184,057,000 that were fully quantified and noted that;  \nshould endeavour to e Three (3) outputs with twenty (20) activities and expenditure worth implement all planned UGX.0.48Bn were fully implemented. activities. \ne One (1) output with five (5) activities worth UGX.0.7Bn were partially implemented. Out of the five (5) activities, the entity fully implemented four (4) activities; one (1) activity was partially implemented. \nTable showing performance indicators and targets  \nCatego No. of No of No. of No of No of en ry of output activiti Activit activitie activities ure output s es in ies s not Amount s assess the fully partially implement (UGX ed output imple impleme ed bn) s mente nted  \nd \nFully 3 20 20 -0 0 0.48", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 10, "level": 3}}, {"headings_1": {"content": "Infrastructur", "page": 10, "level": 3}}, [{"headings_0": {"content": "Services", "page": 10, "level": 3}}, {"headings_1": {"content": "Infrastructur", "page": 10, "level": 3}}], [{"headings_0": {"content": "Services", "page": 10, "level": 3}}, {"headings_1": {"content": "Infrastructur", "page": 10, "level": 3}}], [{"headings_0": {"content": "Services", "page": 10, "level": 3}}, {"headings_1": {"content": "Infrastructur", "page": 10, "level": 3}}], [{"headings_0": {"content": "Services", "page": 10, "level": 3}}, {"headings_1": {"content": "Infrastructur", "page": 10, "level": 3}}], [{"headings_0": {"content": "Services", "page": 10, "level": 3}}, {"headings_1": {"content": "Infrastructur", "page": 10, "level": 3}}], [{"headings_0": {"content": "Services", "page": 10, "level": 3}}, {"headings_1": {"content": "Infrastructur", "page": 10, "level": 3}}], [{"headings_0": {"content": "Services", "page": 10, "level": 3}}, {"headings_1": {"content": "Infrastructur", "page": 10, "level": 3}}], [{"headings_0": {"content": "Services", "page": 10, "level": 3}}, {"headings_1": {"content": "Infrastructur", "page": 10, "level": 3}}]], "page": 10, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 11, "level": 3}}, {"headings_1": {"content": "Services", "page": 10, "level": 3}}], "page": 11, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ented", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 11, "level": 3}}, {"headings_1": {"content": "Services", "page": 10, "level": 3}}], "page": 11, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "outputs", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 11, "level": 3}}, {"headings_1": {"content": "implem", "page": 11, "level": 3}}], "page": 11, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Partiall 1 5 4 1 4 0.7 y", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 11, "level": 3}}, {"headings_1": {"content": "implem", "page": 11, "level": 3}}], "page": 11, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 11, "level": 3}}, {"headings_1": {"content": "outputs", "page": 11, "level": 3}}], "page": 11, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ented", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 11, "level": 3}}, {"headings_1": {"content": "outputs", "page": 11, "level": 3}}], "page": 11, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "outputs", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 11, "level": 3}}, {"headings_1": {"content": "implem", "page": 11, "level": 3}}], "page": 11, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not 0 0 0 0 0 0", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 11, "level": 3}}, {"headings_1": {"content": "implem", "page": 11, "level": 3}}], "page": 11, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 11, "level": 3}}, {"headings_1": {"content": "outputs", "page": 11, "level": 3}}], "page": 11, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ented", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 11, "level": 3}}, {"headings_1": {"content": "outputs", "page": 11, "level": 3}}], "page": 11, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "outputs", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 11, "level": 3}}, {"headings_1": {"content": "implem", "page": 11, "level": 3}}], "page": 11, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Total 4 25 24 1 \\| 4 1.18 \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the drilling of boreholes however this was due to dry wells resulting into non-service delivery in some communities. \nRefer to Appendix 4 for details. \nThe Accounting Officer acknowledged the shortcoming. et \n1.7 \nDelivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 11, "level": 3}}, {"headings_1": {"content": "implem", "page": 11, "level": 3}}, [{"headings_0": {"content": "outputs", "page": 11, "level": 3}}, {"headings_1": {"content": "implem", "page": 11, "level": 3}}], [{"headings_0": {"content": "outputs", "page": 11, "level": 3}}, {"headings_1": {"content": "implem", "page": 11, "level": 3}}], [{"headings_0": {"content": "outputs", "page": 11, "level": 3}}, {"headings_1": {"content": "implem", "page": 11, "level": 3}}], [{"headings_0": {"content": "outputs", "page": 11, "level": 3}}, {"headings_1": {"content": "implem", "page": 11, "level": 3}}], [{"headings_0": {"content": "outputs", "page": 11, "level": 3}}, {"headings_1": {"content": "implem", "page": 11, "level": 3}}], [{"headings_0": {"content": "outputs", "page": 11, "level": 3}}, {"headings_1": {"content": "implem", "page": 11, "level": 3}}]], "page": 11, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "observations;", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 11, "level": 2}}, {"headings_1": {"content": "outputs", "page": 11, "level": 3}}], "page": 11, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services \nA \\| maintenance of the \\| i Mi roads and  \nremoval of", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 11, "level": 2}}, {"headings_1": {"content": "outputs", "page": 11, "level": 3}}, [{"headings_0": {"content": "observations;", "page": 11, "level": 2}}, {"headings_1": {"content": "outputs", "page": 11, "level": 3}}]], "page": 12, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "offshoots.", "metadata": {"headings": [{"headings_0": {"content": "offshoots.", "page": 12, "level": 3}}, {"headings_1": {"content": "observations;", "page": 11, "level": 2}}], "page": 12, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 !", "metadata": {"headings": [{"headings_0": {"content": "offshoots.", "page": 12, "level": 3}}, {"headings_1": {"content": "observations;", "page": 11, "level": 2}}], "page": 12, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. 07 Construction 42,642 Private of  \nSector administration  \nDevelop block council  \nment hall wing roof  \nand ceiling.", "metadata": {"headings": [{"headings_0": {"content": "offshoots.", "page": 12, "level": 3}}, {"headings_1": {"content": "observations;", "page": 11, "level": 2}}], "page": 12, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "offshoots.", "page": 12, "level": 3}}, {"headings_1": {"content": "observations;", "page": 11, "level": 2}}], "page": 12, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Partial 80,214 remodeling of  \nDHO's office", "metadata": {"headings": [{"headings_0": {"content": "offshoots.", "page": 12, "level": 3}}, {"headings_1": {"content": "observations;", "page": 11, "level": 2}}], "page": 12, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The roof and ceiling Fully  \nwere completed as implemented planned. Works done  \nwere as per the BOQs  \n; \nWorks were done as per Fully  \nthe BOQs. Roofing, implemented : painting all completed  \nby UPDF as planned", "metadata": {"headings": [{"headings_0": {"content": "offshoots.", "page": 12, "level": 3}}, {"headings_1": {"content": "observations;", "page": 11, "level": 2}}, [{"headings_0": {"content": "offshoots.", "page": 12, "level": 3}}, {"headings_1": {"content": "observations;", "page": 11, "level": 2}}]], "page": 12, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 12, "level": 1}}, {"headings_1": {"content": "offshoots.", "page": 12, "level": 3}}], "page": 12, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "brigade", "metadata": {"headings": [{"headings_0": {"content": "brigade", "page": 12, "level": 6}}, {"headings_1": {"content": "Engineers", "page": 12, "level": 1}}], "page": 12, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.7.2 The service deliveryUnder focus areas  \nI sampled one (1) activity in one focus area with a total expenditure of UGX.576,255,000. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nKey Observation  \nTr SC \"Delayed SU SR A aT Re  \nworks resulting in extension \u00a9 The \nema \\| ensure district ES TT should ensure close of contract hence delayed service  \nsupervision of works such that the", "metadata": {"headings": [{"headings_0": {"content": "brigade", "page": 12, "level": 6}}, {"headings_1": {"content": "Engineers", "page": 12, "level": 1}}, [{"headings_0": {"content": "brigade", "page": 12, "level": 6}}, {"headings_1": {"content": "Engineers", "page": 12, "level": 1}}], [{"headings_0": {"content": "brigade", "page": 12, "level": 6}}, {"headings_1": {"content": "Engineers", "page": 12, "level": 1}}]], "page": 12, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 12, "level": 2}}, {"headings_1": {"content": "brigade", "page": 12, "level": 6}}], "page": 12, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "project is pai cal on time. \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nApprove Supple Revised Warrant Payments Unspent d mentar Budget s UGX. UGX. Bn Balance Budget y UGX. UGX. Bn Bn", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 12, "level": 2}}, {"headings_1": {"content": "brigade", "page": 12, "level": 6}}, [{"headings_0": {"content": "delivery.", "page": 12, "level": 2}}, {"headings_1": {"content": "brigade", "page": 12, "level": 6}}], [{"headings_0": {"content": "delivery.", "page": 12, "level": 2}}, {"headings_1": {"content": "brigade", "page": 12, "level": 6}}], [{"headings_0": {"content": "delivery.", "page": 12, "level": 2}}, {"headings_1": {"content": "brigade", "page": 12, "level": 6}}]], "page": 12, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX. Bn", "metadata": {"headings": [{"headings_0": {"content": "UGX. Bn", "page": 13, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 12, "level": 2}}], "page": 13, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX. Bn Bn  \n20.9 3.7 24.6 \\| 24.6 1.8 \nFrom the analysis, I noted that;  \ne There was an under absorption of UGX.1,819,658,821 \nThe Accounting Officer explained that the underutilisation was due to the halt on recruitment by MoPS. \n2.2  \nValidation of employees on the entity payroll  \nThe District had 2,212 employees on the IPPS payroll of which 2,116 The Accounting Officer (96%) were fully verified, 43 (1.9%) partially verified, 2 (0.09%) not should;  \nverified, and 51 (2%) did not show up.  \nEngage the concerned In addition, 16 individuals had not accessed the payroll by end of June,  \nService Commissions", "metadata": {"headings": [{"headings_0": {"content": "UGX. Bn", "page": 13, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 12, "level": 2}}, [{"headings_0": {"content": "UGX. Bn", "page": 13, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 12, "level": 2}}], [{"headings_0": {"content": "UGX. Bn", "page": 13, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 12, "level": 2}}], [{"headings_0": {"content": "UGX. Bn", "page": 13, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 12, "level": 2}}]], "page": 13, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. These were captured as new records in my determination of the  \nand obtain minute District wage bill.  \nextracts of the partially verified employees The summary of the validation exercise is shown in the table below;  \nwithin an appropriate time frame for the", "metadata": {"headings": [{"headings_0": {"content": "UGX. Bn", "page": 13, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 12, "level": 2}}], "page": 13, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Details", "metadata": {"headings": [{"headings_0": {"content": "Details", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 13, "level": 1}}], "page": 13, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No. of Annual base validation of the Individ (UGX) \nemployees by Ministry", "metadata": {"headings": [{"headings_0": {"content": "Details", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 13, "level": 1}}, [{"headings_0": {"content": "Details", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 13, "level": 1}}]], "page": 13, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HAUS", "metadata": {"headings": [{"headings_0": {"content": "HAUS", "page": 13, "level": 5}}, {"headings_1": {"content": "Details", "page": 13, "level": 3}}], "page": 13, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of Public Service. een . nee) ren  \nNumber of staff as per the payroll 2,212", "metadata": {"headings": [{"headings_0": {"content": "HAUS", "page": 13, "level": 5}}, {"headings_1": {"content": "Details", "page": 13, "level": 3}}], "page": 13, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "22,566,368,220", "metadata": {"headings": [{"headings_0": {"content": "22,566,368,220", "page": 13, "level": 3}}, {"headings_1": {"content": "HAUS", "page": 13, "level": 5}}], "page": 13, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(June 2023) \nFor the case of staff \nValidated as follows; \nwho appeared for the Total number of staff verified 2,116 21,357,524,100 headcount but were (complete/fully verified) (A) \nnot verified, regularly Partially verified(individuals whose 43 624,887,568 review the entity Information availed at the physical \npayroll to ensure prompt removal of verification did not fulfil all the  \nrequirements) (B) \nsuch employees and avoid continued loss to Not verified (appeared for validation 2", "metadata": {"headings": [{"headings_0": {"content": "22,566,368,220", "page": 13, "level": 3}}, {"headings_1": {"content": "HAUS", "page": 13, "level": 5}}, [{"headings_0": {"content": "22,566,368,220", "page": 13, "level": 3}}, {"headings_1": {"content": "HAUS", "page": 13, "level": 5}}], [{"headings_0": {"content": "22,566,368,220", "page": 13, "level": 3}}, {"headings_1": {"content": "HAUS", "page": 13, "level": 5}}], [{"headings_0": {"content": "22,566,368,220", "page": 13, "level": 3}}, {"headings_1": {"content": "HAUS", "page": 13, "level": 5}}], [{"headings_0": {"content": "22,566,368,220", "page": 13, "level": 3}}, {"headings_1": {"content": "HAUS", "page": 13, "level": 5}}], [{"headings_0": {"content": "22,566,368,220", "page": 13, "level": 3}}, {"headings_1": {"content": "HAUS", "page": 13, "level": 5}}], [{"headings_0": {"content": "22,566,368,220", "page": 13, "level": 3}}, {"headings_1": {"content": "HAUS", "page": 13, "level": 5}}]], "page": 13, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "35,567,112", "metadata": {"headings": [{"headings_0": {"content": "35,567,112", "page": 13, "level": 3}}, {"headings_1": {"content": "22,566,368,220", "page": 13, "level": 3}}], "page": 13, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "but not verified) (C) \ngovernment. In addition, the cases in The total number of individuals who 51", "metadata": {"headings": [{"headings_0": {"content": "35,567,112", "page": 13, "level": 3}}, {"headings_1": {"content": "22,566,368,220", "page": 13, "level": 3}}, [{"headings_0": {"content": "35,567,112", "page": 13, "level": 3}}, {"headings_1": {"content": "22,566,368,220", "page": 13, "level": 3}}]], "page": 13, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "548,389,440", "metadata": {"headings": [{"headings_0": {"content": "548,389,440", "page": 13, "level": 3}}, {"headings_1": {"content": "35,567,112", "page": 13, "level": 3}}], "page": 13, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "question should be did not appear for headcount (no-  \nfollowed up with a shows) (D) (Accounted for and not  \nview of recovery. accounted for)  \nSubtotal (A+B+C+D)=E 2.212 \\| 22,566,368,220  \nThe Ministry of Public Employees who appeared for head 16", "metadata": {"headings": [{"headings_0": {"content": "548,389,440", "page": 13, "level": 3}}, {"headings_1": {"content": "35,567,112", "page": 13, "level": 3}}], "page": 13, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "207,659,520", "metadata": {"headings": [{"headings_0": {"content": "207,659,520", "page": 13, "level": 3}}, {"headings_1": {"content": "548,389,440", "page": 13, "level": 3}}], "page": 13, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Service should make count but were not on payroll-New  \narrangements to records (F)\\_  \nOverall total covered (E+F)\\*\\* 2,175 \\| 22,190,071,188 validate any Employees who did not appear for the The following observations were made;  \nheadcount but have a) 2,116 (96%) employees appeared for the validation exercise and  \nbeen genuinely presented all the pre-requisite documents to confirm their existence  \naccounted for by the and regularity of recruitment.  \nAccounting Officer. \nappear for validation without justification.  \ne The Ministry of Public Service and the e) 16 individuals whose names were not on the District\u2019s payroll by June  \nAccounting Officer 2023, appeared for the validation exercise. These individuals except", "metadata": {"headings": [{"headings_0": {"content": "207,659,520", "page": 13, "level": 3}}, {"headings_1": {"content": "548,389,440", "page": 13, "level": 3}}, [{"headings_0": {"content": "207,659,520", "page": 13, "level": 3}}, {"headings_1": {"content": "548,389,440", "page": 13, "level": 3}}]], "page": 13, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "should delete", "metadata": {"headings": [{"headings_0": {"content": "should delete", "page": 14, "level": 3}}, {"headings_1": {"content": "207,659,520", "page": 13, "level": 3}}], "page": 14, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "one were included on the validated payroll, upon confirmation by the  \nemployees who did Accounting Officer regarding their status.  \nnot appear for headcount and were not accounted for and The Accounting Officer claimed that the individuals were on the payroll but  \nthe matter be verification proved otherwise.  \ninvestigated. \ne Always liaise with the relevant stakeholders to ensure prompt updates of the payroll with employees not on the entity payroll, the. In addition, a follow-up of the affected staff should immediately be made by management so as to have them access the payroll.", "metadata": {"headings": [{"headings_0": {"content": "should delete", "page": 14, "level": 3}}, {"headings_1": {"content": "207,659,520", "page": 13, "level": 3}}, [{"headings_0": {"content": "should delete", "page": 14, "level": 3}}, {"headings_1": {"content": "207,659,520", "page": 13, "level": 3}}]], "page": 14, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details  \nThe Accounting Officer A total of 305 employees on the payroll had inconsistencies in their dates  \nshould engage the affected of birth, captured in the payroll and data captured by NIRA on the National staff and ensure that IDs. The information is critical in the identification of an individual.  \nemployee records are duly updated and brought to Inconsistent information undermines the integrity of the District\u2019s records the attention of the and may complicate the employee service history and retirement Ministry of Public Service procedures. Where the errors in dates of birth increase the length of within a specified timeline service, it may lead to the irregular extension of employee service.  \nfor appropriate action. \nThe Accounting Officer noted the finding.", "metadata": {"headings": [{"headings_0": {"content": "should delete", "page": 14, "level": 3}}, {"headings_1": {"content": "207,659,520", "page": 13, "level": 3}}, [{"headings_0": {"content": "should delete", "page": 14, "level": 3}}, {"headings_1": {"content": "207,659,520", "page": 13, "level": 3}}]], "page": 14, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.4 Findings from Other Special Audit Procedures  \nThe Accounting Officer I undertook other special audit procedures to review the accuracy of the should;  \npayroll including planning, budgeting and payments for the period of four  \nyears (2019/2020-2022/2023).  \nReconcile payrolls on a monthly basis to ensure I noted that;  \nthat salaries are paid a) 3,514 employee records were captured on wrong scale/notches accurately as per the salary leading to an over computation of UGX.1,816,371,923 and under scales and budget for computation of UGX. 635,987,852.  \nannual salary increments b) Over-remittance of UGX.60,161,893 and under-remittance of where necessary. In UGX.120,969,663 of statutory deductions were made by the entity addition, the HCM system during the period.  \nshould be reviewed to c) Over-remittance of UGX.27,087,170 and under-remittance of automate the increments UGX. 18,339,513 of non-statutory deductions were made by the since they are based on entity during the period.  \nindividual appointment anniversaries. \n2.5 Review of the DLG Staff Establishment  \nThe Accounting Officer Review of the establishment revealed;  \nshould continue engaging i.", "metadata": {"headings": [{"headings_0": {"content": "should delete", "page": 14, "level": 3}}, {"headings_1": {"content": "207,659,520", "page": 13, "level": 3}}, [{"headings_0": {"content": "should delete", "page": 14, "level": 3}}, {"headings_1": {"content": "207,659,520", "page": 13, "level": 3}}]], "page": 14, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Out of 161 approved positions, a total of 118 (73%) positions the Ministry of Finance and were filled leaving a gap of 43 (27%) vacant positions.  \nPublic service for the recruitment of more staff. ii. The entity did not have an approved and costed staff In addition, the Accounting establishment for primary, secondary and tertiary institutions Officer should engage while the staff structure for health facilities issued by Ministry of relevant stakeholders to Health was not incorporated into the district approved structure.  \ndevelop and implement a costed staff structure for The Accounting Officer explained that the District will continue engaging the District within a the relevant stakeholders to provide wage and authority to recruit and that  \nspecified timeframe. currently Government has put a halt on recruitment except on replacement  \n[  \nbasis. \nOther Matter \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and s; \n3.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG \nThe District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nNamutumba\\_ District budgeted and received UGX.724,721,177 (100%) for the financial year 2022/23. Out of the UGX.724,721,177 received, the District spent UGX.666,333,975 (92%) leading to un-utilized funds of UGX.58,387,202. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category \\| Activity  \nPlanned Actual quantity uantity \n3.1.1 Positive observations  \ne The asset register was maintained.  \ne The District had water quality test kits.  \ne The District used stainless steel/u-PVC pipes for both rehabilitated and newly drilled", "metadata": {"headings": [{"headings_0": {"content": "should delete", "page": 14, "level": 3}}, {"headings_1": {"content": "207,659,520", "page": 13, "level": 3}}, [{"headings_0": {"content": "should delete", "page": 14, "level": 3}}, {"headings_1": {"content": "207,659,520", "page": 13, "level": 3}}], [{"headings_0": {"content": "should delete", "page": 14, "level": 3}}, {"headings_1": {"content": "207,659,520", "page": 13, "level": 3}}], [{"headings_0": {"content": "should delete", "page": 14, "level": 3}}, {"headings_1": {"content": "207,659,520", "page": 13, "level": 3}}], [{"headings_0": {"content": "should delete", "page": 14, "level": 3}}, {"headings_1": {"content": "207,659,520", "page": 13, "level": 3}}], [{"headings_0": {"content": "should delete", "page": 14, "level": 3}}, {"headings_1": {"content": "207,659,520", "page": 13, "level": 3}}], [{"headings_0": {"content": "should delete", "page": 14, "level": 3}}, {"headings_1": {"content": "207,659,520", "page": 13, "level": 3}}], [{"headings_0": {"content": "should delete", "page": 14, "level": 3}}, {"headings_1": {"content": "207,659,520", "page": 13, "level": 3}}], [{"headings_0": {"content": "should delete", "page": 14, "level": 3}}, {"headings_1": {"content": "207,659,520", "page": 13, "level": 3}}], [{"headings_0": {"content": "should delete", "page": 14, "level": 3}}, {"headings_1": {"content": "207,659,520", "page": 13, "level": 3}}], [{"headings_0": {"content": "should delete", "page": 14, "level": 3}}, {"headings_1": {"content": "207,659,520", "page": 13, "level": 3}}]], "page": 15, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "boreholes.", "metadata": {"headings": [{"headings_0": {"content": "boreholes.", "page": 16, "level": 1}}, {"headings_1": {"content": "should delete", "page": 14, "level": 3}}], "page": 16, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 All project designs were all approved.  \n0 There was proper accountability for all payments.  \nAll expenditure was incurred on item codes for which they were budgeted.  \neo  \no All eligible projects in the approved work plan were in the indicative list of capital investments.  \n0 All funds were allocated as per the guidelines.  \nAll desk and field appraisals were undertaken for all the planned projects.  \n8  \noo All procurements were done as per the guidelines.  \nI carried out physical inspections on the 27th November 2023 on five (05) newly constructed water facilities to assess indicators of service delivery and I noted they were functioning and in good were in good working condition. \n3.1.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n3.1.2.1 Planning  \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that:  \ne The proposed investments are derived from the approved LG Development", "metadata": {"headings": [{"headings_0": {"content": "boreholes.", "page": 16, "level": 1}}, {"headings_1": {"content": "should delete", "page": 14, "level": 3}}, [{"headings_0": {"content": "boreholes.", "page": 16, "level": 1}}, {"headings_1": {"content": "should delete", "page": 14, "level": 3}}], [{"headings_0": {"content": "boreholes.", "page": 16, "level": 1}}, {"headings_1": {"content": "should delete", "page": 14, "level": 3}}]], "page": 16, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Plan.", "metadata": {"headings": [{"headings_0": {"content": "Plan.", "page": 16, "level": 3}}, {"headings_1": {"content": "boreholes.", "page": 16, "level": 1}}], "page": 16, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "prescribes the thresholds for allocation of rural water and sanitation sub-grant e  \n(traditional component), and piped water sub-grant (UgIFT component),  \ne provides an indicative list of capital investments and other development activities to be funded.  \n\u00b0 stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning Namutumba DLG and noted the following;  \nAn analysis of the water budget allocations for the Sub counties revealed that o  \nthe District did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 6. \nSN Category Sub County/Town Budget Ranking Rank \nThe Accounting Officer explained the following reasons for the allocation of water", "metadata": {"headings": [{"headings_0": {"content": "Plan.", "page": 16, "level": 3}}, {"headings_1": {"content": "boreholes.", "page": 16, "level": 1}}, [{"headings_0": {"content": "Plan.", "page": 16, "level": 3}}, {"headings_1": {"content": "boreholes.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Plan.", "page": 16, "level": 3}}, {"headings_1": {"content": "boreholes.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Plan.", "page": 16, "level": 3}}, {"headings_1": {"content": "boreholes.", "page": 16, "level": 1}}]], "page": 16, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects;", "metadata": {"headings": [{"headings_0": {"content": "projects;", "page": 17, "level": 2}}, {"headings_1": {"content": "Plan.", "page": 16, "level": 3}}], "page": 17, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a) Bulange S/C (no. 4 in needs ranking) got the most allocation. This was so because it is a water stressed area where we always hit dry wells which must be paid. So to solve the issue of dry wells, construction of a piped water system was that utilizes one well to serve a wider coverage was the best alternative. However, Ivukula S/C which is no. 2 after Namutumba T/C has been allocated a production well in preparation for a piped water system in FY 2023-24.  \nb) Namutumba T/C (no. 1 in needs ranking) got the least allocation because the grant guidelines exclude new interventions in T/Cs. The allocation (authorised by the MWE) was meant to address specific water need to Namutumba H/C III as an alternative water source as the reliability of the existing piped water is low. \nThe Accounting Officer should prioritize the needy sub-counties in the budget of the subsequent financial years to ensure access to adequate safe water by the needy", "metadata": {"headings": [{"headings_0": {"content": "projects;", "page": 17, "level": 2}}, {"headings_1": {"content": "Plan.", "page": 16, "level": 3}}, [{"headings_0": {"content": "projects;", "page": 17, "level": 2}}, {"headings_1": {"content": "Plan.", "page": 16, "level": 3}}]], "page": 17, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "communities.", "metadata": {"headings": [{"headings_0": {"content": "communities.", "page": 17, "level": 6}}, {"headings_1": {"content": "projects;", "page": 17, "level": 2}}], "page": 17, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e 2 ongoing UGFIT projects (seed schools and health centre upgrades) had not been provided with water sources that were accessible by the local community. Details are in Appendix 7.  \nAs a result, UGIFT projects had water constraints and surrounding communities didn\u2019t get to benefit from water sources that were supposed to accompany the", "metadata": {"headings": [{"headings_0": {"content": "communities.", "page": 17, "level": 6}}, {"headings_1": {"content": "projects;", "page": 17, "level": 2}}], "page": 17, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 17, "level": 2}}, {"headings_1": {"content": "communities.", "page": 17, "level": 6}}], "page": 17, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the district shall plan for the required water sources to the special institutes after completion of the works. \nRecommendation \nThe Accounting Officer should budget for the UGIFT projects and start implementation of borehole construction. \n3.1.2.2 Funding and Absorption \nI reviewed the budget performance of Namutumba DLG and noted the following; UGX.724,721,177 was budgeted and received (100%) Out of the funds received o \nUGX.455,915,504 (63%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX.268,805,673 (37%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below. \nPurpose Budgeted Released Variance \nCategory Approved Release eee] %", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 17, "level": 2}}, {"headings_1": {"content": "communities.", "page": 17, "level": 6}}, [{"headings_0": {"content": "projects.", "page": 17, "level": 2}}, {"headings_1": {"content": "communities.", "page": 17, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 17, "level": 2}}, {"headings_1": {"content": "communities.", "page": 17, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 17, "level": 2}}, {"headings_1": {"content": "communities.", "page": 17, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 17, "level": 2}}, {"headings_1": {"content": "communities.", "page": 17, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 17, "level": 2}}, {"headings_1": {"content": "communities.", "page": 17, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 17, "level": 2}}, {"headings_1": {"content": "communities.", "page": 17, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 17, "level": 2}}, {"headings_1": {"content": "communities.", "page": 17, "level": 6}}]], "page": 17, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Estimate", "metadata": {"headings": [{"headings_0": {"content": "Estimate", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 2}}], "page": 18, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Absorption \n(A) (UGX) (B) (UGX) (C) (UGX)  \nUGX  \nRural Water and 455,915,504 455,915,504 439,528,302 16,387,202 96% Sanitation Sub-Grant  \n(traditional  \ncomponent)  \n2 Piped Water Sub-Grant 268,805,673 268,805,673 226,805,673 42,000,000 84% UgIFT component  \n724,721,177 724,721,177 666,333,975 58,387,202  \nI \ne A review of the annual work plan, budgets and performance reports revealed that out of the planned (five) 5 activities, 4 were fully implemented,1 was partially implemented. Details are in Appendix 8.", "metadata": {"headings": [{"headings_0": {"content": "Estimate", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 2}}, [{"headings_0": {"content": "Estimate", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 2}}], [{"headings_0": {"content": "Estimate", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 2}}]], "page": 18, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the following reasons;  \na) True production well at Matoote was drilled successfully but not paid for as explained in 4.2 above.  \nb) It is not true that feasibility studies for drilling of deep wells was not done leading to dry wells. Feasibility and hydrogeological surveys were carried out by a hired consultant, Geobot Group Ltd, but the error arose out of the prevailing technology on market where machines (terrameters) use the behaviour of electricity towards water. Sometimes wet soils (esp. clay) responds exactly the same way water does giving deceiving results. However, in the current FY, a clause in the contract shall be inserted considering payment for only successful", "metadata": {"headings": [{"headings_0": {"content": "Estimate", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 2}}], "page": 18, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wells.", "metadata": {"headings": [{"headings_0": {"content": "wells.", "page": 18, "level": 1}}, {"headings_1": {"content": "Estimate", "page": 18, "level": 3}}], "page": 18, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation  \nThe Accounting Officer should carry out thorough research on the prevailing technology on the market where machines (terrameters) use the behaviour of electricity towards water. \n3.1.2.3 Land ownership and maintenance of assets register  \nParagraph 5.3 and 4.1.8 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;  \n\\_LGs should have proof of land ownership or consent of land offer (e.g. land title, e  \nagreement, formal consent, MoUs) and ensure that are free of encumbrances for any planned WSS projects. \nadequate yields has been identified. Going forward, all identified water points will be secured.", "metadata": {"headings": [{"headings_0": {"content": "wells.", "page": 18, "level": 1}}, {"headings_1": {"content": "Estimate", "page": 18, "level": 3}}, [{"headings_0": {"content": "wells.", "page": 18, "level": 1}}, {"headings_1": {"content": "Estimate", "page": 18, "level": 3}}], [{"headings_0": {"content": "wells.", "page": 18, "level": 1}}, {"headings_1": {"content": "Estimate", "page": 18, "level": 3}}]], "page": 18, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "wells.", "page": 18, "level": 1}}], "page": 19, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should expedite the process of land ownership. \n3.1.2.4 Review of the Implementation of the Grant activities  \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "wells.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "wells.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "wells.", "page": 18, "level": 1}}]], "page": 19, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment.  \noe All DLGs should have water quality testing kits.  \nDLGs should test at least 20% of the already existing water sources across the e \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption.  \no All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 19, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], "page": 19, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless oe \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. I reviewed the implementation of the Grant activities and noted the following; \nA review of the annual water performance report revealed that 44 (10%) out of o \n441 existing water facilities were not functioning as shown in the Appendix 10. \nPartially/non-functional projects lead to loss of funds and derail the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that this was caused by limited funding which permits us to handle a few repairs. 30 non-functional boreholes have been planned and budgeted for repair in this current FY and we are also lobbying for more support from NGOs. Going forward, user communities will be sensitised on usage of the boreholes to minimise breakdowns. \nAccounting Officer should sensitize water user communities about the importance of \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained this was caused by limited funding which limited the number of boreholes to be tested. Going forward, we shall endeavour to meet the set percentages. \nRecommendation  \nThe Accounting Officer should liaise with MoFPED so that more funds are availed to enable adequate tests to be carried out. \n3.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT)", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}]], "page": 19, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 2}}], "page": 20, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nNamutumba District budgeted and received UGX.2,737,891,949 to implement the programme. The following activities were undertaken; \n\\| SN \\| Activity  \nPlanned quantity \\| Actual quanti  \n1 \\| Construction of Nabweyo Seed School  \n1 \\| 1  \n\\| 2 Upgrade of Nangonde HCII to III 1 0 \\| L3 Construction of Bukonte Seed School [4  \n1 \\| \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations  \noe The entity budgeted and received UGX.2,737,891,949 (100%). All UGIFT funds were properly accounted for.  \noe \n3.2.2 Areas of Improvement \nUnder absorption of released funds resulted in partial implementation of the following key activities; \n\u00a9 monitoring and supervision of capital works,  \noe Phased construction of Nabweyo Seed School, oe Upgrade of Nangonde HCII to HCIL. \nAs a result, education and health services were delayed to the intended beneficiaries. \nThe Accounting officer explained that for the above projects their contract period span into two financial years ie 2022/23 and 2023/24. As of now they are in the final stages of completion. \nRecommendation  \nThe Accounting officer should roll over the budgets of these projects to the next financial year for implementation. \n3.2.4 Implementation of UGiFT activities  \n3.2.4.1 UGIFT infrastructure Projects implemented on untitled Land  \nThe PS/ST in a letter dated 04\u00b0 November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by Government. \nI noted that the District did not have land title for one piece of land on which one (1) UGIFT infrastructure project worth UGX.600,000,000 was implemented. Details are in the table below; \nSN \\| UGIFT Project  \n1 \\| Construction of Bukonte Seed School Total", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 2}}, [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 2}}]], "page": 20, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Contract Amount UGX", "metadata": {"headings": [{"headings_0": {"content": "Contract Amount UGX", "page": 21, "level": 2}}, {"headings_1": {"content": "Program", "page": 20, "level": 2}}], "page": 21, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "600,000,000", "metadata": {"headings": [{"headings_0": {"content": "600,000,000", "page": 21, "level": 5}}, {"headings_1": {"content": "Contract Amount UGX", "page": 21, "level": 2}}], "page": 21, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes", "metadata": {"headings": [{"headings_0": {"content": "600,000,000", "page": 21, "level": 5}}, {"headings_1": {"content": "Contract Amount UGX", "page": 21, "level": 2}}], "page": 21, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "arise.", "metadata": {"headings": [{"headings_0": {"content": "arise.", "page": 21, "level": 6}}, {"headings_1": {"content": "600,000,000", "page": 21, "level": 5}}], "page": 21, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the process of land titling has just kicked off expected to be completed by end of the current financial year. Land survey has been carried out and demarcations established. \n3.3.1 Positive observations  \nAll funds that were budgeted were received and fully utilised.  \n\u00b0  \nEducation development grants procurements revealed that contracts were awarded \u00b0  \nto the best evaluated bidder.  \nThe entity spent funds on eligible activities.  \nProject Management Committees and Procurement Committees sought guidance from the district specialists for contracts.  \nAppointment of contract managers from sector specialists or user groups in the implementation of Projects/programs.  \nAll expenditure was properly supported and accounted for.  \nAll monthly physical progress reports were submitted for 6 projects as per the", "metadata": {"headings": [{"headings_0": {"content": "arise.", "page": 21, "level": 6}}, {"headings_1": {"content": "600,000,000", "page": 21, "level": 5}}, [{"headings_0": {"content": "arise.", "page": 21, "level": 6}}, {"headings_1": {"content": "600,000,000", "page": 21, "level": 5}}]], "page": 21, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "arise.", "page": 21, "level": 6}}], "page": 22, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Internal Auditors audited education development Grants projects/programs.  \nThe district maintained an up \u2014-to- date asset register of education facilities  \nAll quarterly progressive reports revealed that all s in the monitoring reports were", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "arise.", "page": 21, "level": 6}}], "page": 22, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}], "page": 22, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A sample of six (06) activities with a total expenditure of UGX. 139,488,456 was inspected to ascertain the extent of service delivery regarding; existence, quality, adequacy, time, cost, and functionality; and noted that all were in good condition.  \nAll projects were screened for likely environmental and social impacts. \n3.4 MICRO SCALE IRRIGATION  \nThe GoU is implementing the micro scale irrigation programme in Namutumba District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nNamutumba District received UGX. 275,170,131, out of UGX.275,170,131 budgeted (100%) to implement the following activities.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}]], "page": 22, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SN Category", "metadata": {"headings": [{"headings_0": {"content": "| SN Category", "page": 22, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], "page": 22, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity \n\\| Planned \\| Actual quantity quantity \\| 2 Complementary \\|  \nservices Training of farmers 4 \\| 4  \n\\| Setting up demo farms  \n4 \\| 4 \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "| SN Category", "page": 22, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}, [{"headings_0": {"content": "| SN Category", "page": 22, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "| SN Category", "page": 22, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}]], "page": 22, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "| SN Category", "page": 22, "level": 1}}], "page": 22, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.4.1.1 Areas of improvement", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "| SN Category", "page": 22, "level": 1}}], "page": 23, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.4.2", "metadata": {"headings": [{"headings_0": {"content": "3.4.2", "page": 23, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}], "page": 23, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planning and Budget Performance  \n3.4.2.1 Planning  \nParagraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that;  \nThe Micro Scale Irrigation Grant will fund two types of expenditure categories: o", "metadata": {"headings": [{"headings_0": {"content": "3.4.2", "page": 23, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}], "page": 23, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%).  \ne The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances.  \ne The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nI reviewed the planning procedures for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "3.4.2", "page": 23, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}, [{"headings_0": {"content": "3.4.2", "page": 23, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}]], "page": 23, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 23, "level": 1}}, {"headings_1": {"content": "3.4.2", "page": 23, "level": 6}}], "page": 23, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the District allocated 0% to capital development instead of the required 75% leading to under allocation by UGX.206,377,598 (75%) while Complementary services were over allocated by UGX.275,170,131 (100%) as shown in the table \nMain Expenditure Threshold as", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 23, "level": 1}}, {"headings_1": {"content": "3.4.2", "page": 23, "level": 6}}, [{"headings_0": {"content": "following;", "page": 23, "level": 1}}, {"headings_1": {"content": "3.4.2", "page": 23, "level": 6}}]], "page": 23, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Actual Approved _", "metadata": {"headings": [{"headings_0": {"content": "Actual Approved _", "page": 23, "level": 3}}, {"headings_1": {"content": "following;", "page": 23, "level": 1}}], "page": 23, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Variance Audit Items per the percentage budget (UGX) remark guidelines (budget) (A-B) A) cnc U", "metadata": {"headings": [{"headings_0": {"content": "Actual Approved _", "page": 23, "level": 3}}, {"headings_1": {"content": "following;", "page": 23, "level": 1}}], "page": 23, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "een", "metadata": {"headings": [{"headings_0": {"content": "een", "page": 23, "level": 1}}, {"headings_1": {"content": "Actual Approved _", "page": 23, "level": 3}}], "page": 23, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital N/A N/A Development (micro  \nscale irrigation", "metadata": {"headings": [{"headings_0": {"content": "een", "page": 23, "level": 1}}, {"headings_1": {"content": "Actual Approved _", "page": 23, "level": 3}}], "page": 23, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "equipment)", "metadata": {"headings": [{"headings_0": {"content": "equipment)", "page": 23, "level": 2}}, {"headings_1": {"content": "een", "page": 23, "level": 1}}], "page": 23, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Complementary 275,170,131 services", "metadata": {"headings": [{"headings_0": {"content": "equipment)", "page": 23, "level": 2}}, {"headings_1": {"content": "een", "page": 23, "level": 1}}], "page": 23, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Allocatio", "metadata": {"headings": [{"headings_0": {"content": "Allocatio", "page": 23, "level": 3}}, {"headings_1": {"content": "equipment)", "page": 23, "level": 2}}], "page": 23, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n  \nwoos \nof Micro \n\u00b0 The District budgeted and received UGX.275,170,131 (100%). All the funds received were spent on complementary activities. \noe Out of the total program receipts of UGX.275,170,131, UGX.271,620,285 (99%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.3,549,846 (1%). Details are in the table below; \nRevised budget Warrants/ Total Variance % Release expenditure absorptio (as per n payment file) \n0 One\\_\\_\\| Quarter One  \n\\| ns ne Be Ed BE ae] as 52,754,385 38,968,993 42.5", "metadata": {"headings": [{"headings_0": {"content": "Allocatio", "page": 23, "level": 3}}, {"headings_1": {"content": "equipment)", "page": 23, "level": 2}}, [{"headings_0": {"content": "Allocatio", "page": 23, "level": 3}}, {"headings_1": {"content": "equipment)", "page": 23, "level": 2}}], [{"headings_0": {"content": "Allocatio", "page": 23, "level": 3}}, {"headings_1": {"content": "equipment)", "page": 23, "level": 2}}], [{"headings_0": {"content": "Allocatio", "page": 23, "level": 3}}, {"headings_1": {"content": "equipment)", "page": 23, "level": 2}}], [{"headings_0": {"content": "Allocatio", "page": 23, "level": 3}}, {"headings_1": {"content": "equipment)", "page": 23, "level": 2}}], [{"headings_0": {"content": "Allocatio", "page": 23, "level": 3}}, {"headings_1": {"content": "equipment)", "page": 23, "level": 2}}]], "page": 23, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "i il ea", "metadata": {"headings": [{"headings_0": {"content": "i il ea", "page": 24, "level": 3}}, {"headings_1": {"content": "Allocatio", "page": 23, "level": 3}}], "page": 24, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "88,007,553 48", "metadata": {"headings": [{"headings_0": {"content": "i il ea", "page": 24, "level": 3}}, {"headings_1": {"content": "Allocatio", "page": 23, "level": 3}}], "page": 24, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "el I __123,426,70 alo 12346700 |", "metadata": {"headings": [{"headings_0": {"content": "el I __123,426,70 alo 12346700 |", "page": 24, "level": 2}}, {"headings_1": {"content": "i il ea", "page": 24, "level": 3}}], "page": 24, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "275,170,131 275,170,131 271,620,28 3,549,846 \noe I undertook inspection on the 27/11/2023 to ascertain the extent of service delivery and noted that the District had installed 04 irrigation equipment. Details are in Appendix 11. \nAs a result of the budget short falls key program activities such as procurement and installation of irrigation equipment were not implemented and negatively impacts on the attainment of the program targets. In addition, under absorption of released funds delays implementation of planned activities and may result into costly future", "metadata": {"headings": [{"headings_0": {"content": "el I __123,426,70 alo 12346700 |", "page": 24, "level": 2}}, {"headings_1": {"content": "i il ea", "page": 24, "level": 3}}, [{"headings_0": {"content": "el I __123,426,70 alo 12346700 |", "page": 24, "level": 2}}, {"headings_1": {"content": "i il ea", "page": 24, "level": 3}}], [{"headings_0": {"content": "el I __123,426,70 alo 12346700 |", "page": 24, "level": 2}}, {"headings_1": {"content": "i il ea", "page": 24, "level": 3}}]], "page": 24, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "extensions.", "metadata": {"headings": [{"headings_0": {"content": "extensions.", "page": 24, "level": 6}}, {"headings_1": {"content": "el I __123,426,70 alo 12346700 |", "page": 24, "level": 2}}], "page": 24, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed under absorption to the IFMS system challenges that could not allow timely disbursement of UGX.3,549,846 to the department for utilisation.", "metadata": {"headings": [{"headings_0": {"content": "extensions.", "page": 24, "level": 6}}, {"headings_1": {"content": "el I __123,426,70 alo 12346700 |", "page": 24, "level": 2}}], "page": 24, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "extensions.", "page": 24, "level": 6}}], "page": 24, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should put in place measures like training in the application of the IFMS system to avoid untimely disbursements. \nOther Information \nThe Accounting Officer is responsible for the Other Information. The Other Information \nManagement's Responsibility for the Financial Statements  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Namutumba DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "extensions.", "page": 24, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "extensions.", "page": 24, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "extensions.", "page": 24, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "extensions.", "page": 24, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "extensions.", "page": 24, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "extensions.", "page": 24, "level": 6}}]], "page": 24, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s 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": 24, "level": 3}}, {"headings_1": {"content": "extensions.", "page": 24, "level": 6}}], "page": 25, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o 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. o 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 DLG internal control. oe Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management\u2019s use of the going concern basis of oe I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "extensions.", "page": 24, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "extensions.", "page": 24, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "extensions.", "page": 24, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "extensions.", "page": 24, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "extensions.", "page": 24, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "extensions.", "page": 24, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "extensions.", "page": 24, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "extensions.", "page": 24, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "extensions.", "page": 24, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "extensions.", "page": 24, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "extensions.", "page": 24, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "extensions.", "page": 24, "level": 6}}]], "page": 25, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inaugurated.", "metadata": {"headings": [{"headings_0": {"content": "inaugurated.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], "page": 27, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e In 111 PDM SACCOs, the vetting criterion following the PDM SACCO byelaws was approved and included in the minutes.  \no There was a fully constituted PDM SACCO Board.  \nThe members of the board did filled in expression of interest forms prior to being e \nelected board members. \no The District prepared 4 quarterly performance reports as evidence of functionality o There was evidence of; Mobilization and sensitization of the various stakeholders at all levels including communities, Support for the continuous formation of PDM enterprise groups, Training of the PDM enterprise groups and SACCOs, and Continuous data collection at household and community levels.  \noe The PDC was fully constituted as per the guideline.  \noe In 111 SACCOs, a \ncommittee was elected and inaugurated. \nTraining of local experts was carried out to help with continuous sensitization and oe \nmobilization of communities towards the PDM at the Parish level.  \ne The training was attended by other cadres other than Parish Chief, CDOs, Commercial Officers, and Extension officers.  \n111 SACCOs were registered under the Cooperative Societies Act.  \no \n111 SACCOs had PDM updated member registers as required by the guidelines. e \ne UGX. 11.1BN was transferred to 111 SACCOs signed PRF financing agreements.  \no UGX.11.1BN was transferred to 111 SACCOs with evidence of submission of attestation forms to the Secretariat \ne 111 parishes carried out wealth ranking during identification of subsistence", "metadata": {"headings": [{"headings_0": {"content": "inaugurated.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}, [{"headings_0": {"content": "inaugurated.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "inaugurated.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "inaugurated.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "inaugurated.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "inaugurated.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "inaugurated.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "inaugurated.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "inaugurated.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}]], "page": 27, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "households", "metadata": {"headings": [{"headings_0": {"content": "households", "page": 28, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 27, "level": 1}}], "page": 28, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe All parishes selected flagship projects as per the guidelines. \noe All beneficiaries in 111 Parishes who accessed loans before 5!\" June 2023 were selected through the PDMIS.  \ne All the beneficiaries in 111 parishes accessed loans from enterprise groups where they were members \nAll PDM Administrative Costs that were released were fully utilised. e \nAll the Parishes/Wards were included in the PDM oe \no The District prepared 4 quarterly performance reports as evidence of", "metadata": {"headings": [{"headings_0": {"content": "households", "page": 28, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 27, "level": 1}}, [{"headings_0": {"content": "households", "page": 28, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 27, "level": 1}}], [{"headings_0": {"content": "households", "page": 28, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 27, "level": 1}}], [{"headings_0": {"content": "households", "page": 28, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 27, "level": 1}}], [{"headings_0": {"content": "households", "page": 28, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 27, "level": 1}}]], "page": 28, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functionality.", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 28, "level": 1}}, {"headings_1": {"content": "households", "page": 28, "level": 1}}], "page": 28, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Parish priorities and action plans for the FY 2022/2023 were prepared by 111", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 28, "level": 1}}, {"headings_1": {"content": "households", "page": 28, "level": 1}}], "page": 28, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDCs.", "metadata": {"headings": [{"headings_0": {"content": "PDCs.", "page": 28, "level": 6}}, {"headings_1": {"content": "functionality.", "page": 28, "level": 1}}], "page": 28, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In 111 PDM SACCOs, the SACCO bank account number provided was captured in e  \nthe signed PRF Financing Agreement as guided by Budget execution circular for FY 2022/2023, June 2022. \n4.1 Areas of Improvement  \n4.1.1 Planning and Budget Performance  \nI reviewed the Namutumba District approved work plan and budget for PDM activities and noted the following: \n4.1.1.1 Release of Funds to PDM SACCOs  \nParagraph 3.0 of the users\u2019 handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion, October 2022 provides that the PDM Pillar 3- Financial Inclusion includes a Parish Revolving Fund (PRF), through which Government shall \n4.1.1.2 Delayed 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 four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nI noted that 111 PDM SACCOs received PRF in the financial year 2022/2023, of which 109 PDM SACCOs received all their PRF in the last month of the FY 2022/2023, 30\" June 2023. However, 2 SACCOs received their PRF on 3\" July 2023 as shown in the Appendix 13. \nThis money was disbursed to the respective beneficiaries. \nLate disbursement of funds to PDM SACCOs leads to delayed disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "PDCs.", "page": 28, "level": 6}}, {"headings_1": {"content": "functionality.", "page": 28, "level": 1}}, [{"headings_0": {"content": "PDCs.", "page": 28, "level": 6}}, {"headings_1": {"content": "functionality.", "page": 28, "level": 1}}], [{"headings_0": {"content": "PDCs.", "page": 28, "level": 6}}, {"headings_1": {"content": "functionality.", "page": 28, "level": 1}}], [{"headings_0": {"content": "PDCs.", "page": 28, "level": 6}}, {"headings_1": {"content": "functionality.", "page": 28, "level": 1}}], [{"headings_0": {"content": "PDCs.", "page": 28, "level": 6}}, {"headings_1": {"content": "functionality.", "page": 28, "level": 1}}], [{"headings_0": {"content": "PDCs.", "page": 28, "level": 6}}, {"headings_1": {"content": "functionality.", "page": 28, "level": 1}}], [{"headings_0": {"content": "PDCs.", "page": 28, "level": 6}}, {"headings_1": {"content": "functionality.", "page": 28, "level": 1}}]], "page": 28, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 29, "level": 1}}, {"headings_1": {"content": "PDCs.", "page": 28, "level": 6}}], "page": 29, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officers explained that the mandate to release funds lies with the", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 29, "level": 1}}, {"headings_1": {"content": "PDCs.", "page": 28, "level": 6}}], "page": 29, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 29, "level": 1}}], "page": 29, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation  \nThe Accounting Officer should bring the matter to the attention of MoFPED. \n4.1.1.3 Disbursement of Parish Revolving Fund  \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that all the 111 PDM SACCOs had disbursed UGX.11,991,000,000 (99.8%) out of the PRF received of UGX.12,001,000,000 leaving UGX.10,000,000 (0.08%) undisbursed.  \nThis balance has been disbursed in the current financial year. \nDelayed disbursement of Parish Revolving Fund (PRF) undermines the achievement \nParagraph 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\"\u00a2 version, October 2022); Paragraph 15 of the PDM Local Government guid e 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 \u00b0 \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 29, "level": 1}}, [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 29, "level": 1}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 29, "level": 1}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 29, "level": 1}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 29, "level": 1}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 29, "level": 1}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 29, "level": 1}}]], "page": 29, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 1}}, {"headings_1": {"content": "MoFPED.", "page": 29, "level": 6}}], "page": 30, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the community, 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. \nA 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. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District Parish and SACCO level and made the following observations; \nSN Governance Observations", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 1}}, {"headings_1": {"content": "MoFPED.", "page": 29, "level": 6}}, [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 1}}, {"headings_1": {"content": "MoFPED.", "page": 29, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 1}}, {"headings_1": {"content": "MoFPED.", "page": 29, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 1}}, {"headings_1": {"content": "MoFPED.", "page": 29, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 1}}, {"headings_1": {"content": "MoFPED.", "page": 29, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 1}}, {"headings_1": {"content": "MoFPED.", "page": 29, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 1}}, {"headings_1": {"content": "MoFPED.", "page": 29, "level": 6}}]], "page": 30, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Structure", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 1}}], "page": 30, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that The entity prepared performance reports for quarters 2,3 & 4 only as they did not receive funds for quarter 1.  \n250 \n", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 1}}]], "page": 31, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- priorities from LLG were received, acknowledged and incorporated in the District work-", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 1}}], "page": 31, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "plan as clearly indicated in the", "metadata": {"headings": [{"headings_0": {"content": "plan as clearly indicated in the", "page": 31, "level": 3}}, {"headings_1": {"content": "Structure", "page": 30, "level": 1}}], "page": 31, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "acknowledgment letter on feedback of approved priorities dated 20/12/2022 of financial year under review", "metadata": {"headings": [{"headings_0": {"content": "plan as clearly indicated in the", "page": 31, "level": 3}}, {"headings_1": {"content": "Structure", "page": 30, "level": 1}}], "page": 31, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "General", "metadata": {"headings": [{"headings_0": {"content": "General", "page": 31, "level": 1}}, {"headings_1": {"content": "plan as clearly indicated in the", "page": 31, "level": 3}}], "page": 31, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e111 SACCOs held their first The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "General", "page": 31, "level": 1}}, {"headings_1": {"content": "plan as clearly indicated in the", "page": 31, "level": 3}}], "page": 31, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Meetings by PDM general meeting more than 1 should always ensure SACCOs", "metadata": {"headings": [{"headings_0": {"content": "Meetings by PDM general meeting more than 1 should always ensure SACCOs", "page": 31, "level": 3}}, {"headings_1": {"content": "General", "page": 31, "level": 1}}], "page": 31, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "month after their registration. that SACCO formation Details in appendix 15. \nand operation is done in line with the PDM", "metadata": {"headings": [{"headings_0": {"content": "Meetings by PDM general meeting more than 1 should always ensure SACCOs", "page": 31, "level": 3}}, {"headings_1": {"content": "General", "page": 31, "level": 1}}, [{"headings_0": {"content": "Meetings by PDM general meeting more than 1 should always ensure SACCOs", "page": 31, "level": 3}}, {"headings_1": {"content": "General", "page": 31, "level": 1}}]], "page": 31, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 31, "level": 3}}, {"headings_1": {"content": "Meetings by PDM general meeting more than 1 should always ensure SACCOs", "page": 31, "level": 3}}], "page": 31, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Accounting Officer explained that noted the finding.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 31, "level": 3}}, {"headings_1": {"content": "Meetings by PDM general meeting more than 1 should always ensure SACCOs", "page": 31, "level": 3}}], "page": 31, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 31, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 3}}], "page": 31, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "111 SACCOs did not have functional The Accounting Officer Committees and supervisory, executive committees of should ensure that all Sub Committees Production, Marketing, Business pre-requisite committees Development services, Finance and and constituted and investment sub Committees. \nfunctional \nAccounting Officer explained that The sub committees were not in \nplace due to limited funding. Management commits itself to implement as advised.Details in appendix 16. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n4.2.1 Registration of PDM SACCOs and Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 31, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 31, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 31, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 31, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 31, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 31, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 3}}]], "page": 31, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of \\| Observations registration", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 31, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 31, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 31, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 3}}]], "page": 32, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 111 SACCOs were not licensed to take The Accounting SACCOs Under the on the business of lending under \\| Officer should Microfinance  \nMicrofinance Institutions money ensure that all PDM Institutions Money lenders act as detailed in Appendix SACCOs  \nare Lenders Act 17  \nregistered and As a result, enforcement of recovery of \\| licensed societies PRF from beneficiaries by the PDM under  \nthe SACCOs may be legally challenged Microfinance leading to loss of funds.  \nInstitutions money lenders act, 2016.", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 31, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 3}}], "page": 32, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer explained that It is true all the 111 PDM SACCOs are not registered under Microfinance Institutions for the reason that, under the PDM Implementation guideline issued in January 2022 by Ministry of Trade, Industry and Cooperatives, guidelines under section 2.2 classify the SACCOs in question to be special in nature and registration in the Act quoted is not provided for.", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 31, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 3}}], "page": 32, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Registration of e All the Enterprise groups in 111 PDM The Accounting", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 31, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 3}}], "page": 32, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Enterprise Groups SACCOs were not registered by the Officer should", "metadata": {"headings": [{"headings_0": {"content": "Enterprise Groups SACCOs were not registered by the Officer should", "page": 32, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 31, "level": 1}}], "page": 32, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as \nOfficers at ensure that \n4.2.2 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u00ae June 2023 require that;  \nThe identification of subsistence households shall be carried out using the wealth \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Enterprise Groups SACCOs were not registered by the Officer should", "page": 32, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 31, "level": 1}}, [{"headings_0": {"content": "Enterprise Groups SACCOs were not registered by the Officer should", "page": 32, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 31, "level": 1}}], [{"headings_0": {"content": "Enterprise Groups SACCOs were not registered by the Officer should", "page": 32, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 31, "level": 1}}], [{"headings_0": {"content": "Enterprise Groups SACCOs were not registered by the Officer should", "page": 32, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 31, "level": 1}}]], "page": 32, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"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 among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM", "metadata": {"headings": [{"headings_0": {"content": "Enterprise Groups SACCOs were not registered by the Officer should", "page": 32, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 31, "level": 1}}], "page": 33, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 33, "level": 6}}, {"headings_1": {"content": "Enterprise Groups SACCOs were not registered by the Officer should", "page": 32, "level": 3}}], "page": 33, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 33, "level": 6}}, {"headings_1": {"content": "Enterprise Groups SACCOs were not registered by the Officer should", "page": 32, "level": 3}}, [{"headings_0": {"content": "SACCO.", "page": 33, "level": 6}}, {"headings_1": {"content": "Enterprise Groups SACCOs were not registered by the Officer should", "page": 32, "level": 3}}]], "page": 33, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee Activity Observations", "metadata": {"headings": [{"headings_0": {"content": "ee Activity Observations", "page": 33, "level": 6}}, {"headings_1": {"content": "SACCO.", "page": 33, "level": 6}}], "page": 33, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| i, Selection and e 111 parishes selected flagship projects that were The Accounting Implementati inconsistent with the LG selected priority Officer should \nFinancial Inclusion October, 2022 Implementation guideline. However we also noticed a contradiction in the Parish Development model operation guidelines that were issued by Ministry of Agriculture Animal and Industry that allocated different priority commodities (Crops:Rice,Maize,", "metadata": {"headings": [{"headings_0": {"content": "ee Activity Observations", "page": 33, "level": 6}}, {"headings_1": {"content": "SACCO.", "page": 33, "level": 6}}, [{"headings_0": {"content": "ee Activity Observations", "page": 33, "level": 6}}, {"headings_1": {"content": "SACCO.", "page": 33, "level": 6}}]], "page": 33, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Entomology:Apiculture, Fisheries:Aquaculture,", "metadata": {"headings": [{"headings_0": {"content": "Entomology:Apiculture, Fisheries:Aquaculture,", "page": 34, "level": 2}}, {"headings_1": {"content": "ee Activity Observations", "page": 33, "level": 6}}], "page": 34, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Livestock: Poultry, Beef) to Namutumba District.", "metadata": {"headings": [{"headings_0": {"content": "Entomology:Apiculture, Fisheries:Aquaculture,", "page": 34, "level": 2}}, {"headings_1": {"content": "ee Activity Observations", "page": 33, "level": 6}}], "page": 34, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Insurance", "metadata": {"headings": [{"headings_0": {"content": "Insurance", "page": 34, "level": 1}}, {"headings_1": {"content": "Entomology:Apiculture, Fisheries:Aquaculture,", "page": 34, "level": 2}}], "page": 34, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All the PRF beneficiaries who carried out farming The  \nPolicy for enterprises in 111 PDM SACCOs did not obtain Accounting Farming agricultural insurance policies from UAIS.  \nOfficer should", "metadata": {"headings": [{"headings_0": {"content": "Insurance", "page": 34, "level": 1}}, {"headings_1": {"content": "Entomology:Apiculture, Fisheries:Aquaculture,", "page": 34, "level": 2}}], "page": 34, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 34, "level": 3}}, {"headings_1": {"content": "Insurance", "page": 34, "level": 1}}], "page": 34, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lack of recourse in form of insurance will expose seek guidance the farming enterprises to the adverse effects of from the PDM climate change and may result into failure to Secretariat and recover the loan funds.  \nhave all the", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 34, "level": 3}}, {"headings_1": {"content": "Insurance", "page": 34, "level": 1}}], "page": 34, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprises", "metadata": {"headings": [{"headings_0": {"content": "enterprises", "page": 34, "level": 5}}, {"headings_1": {"content": "Enterprises", "page": 34, "level": 3}}], "page": 34, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Accounting Officer explained that there was no  \ninsured. adequate training on agricultural insurance from the  \nPDM secretariat. However, Management takes note  \nof the advice and promises to engage the  \nsecretariat to thoroughly train the ToTs so that PRF beneficiaries are also trained on the same. \n", "metadata": {"headings": [{"headings_0": {"content": "enterprises", "page": 34, "level": 5}}, {"headings_1": {"content": "Enterprises", "page": 34, "level": 3}}, [{"headings_0": {"content": "enterprises", "page": 34, "level": 5}}, {"headings_1": {"content": "Enterprises", "page": 34, "level": 3}}]], "page": 34, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. \\| Registration I noted that all Enterprise groups in the 111 PDM The Accounting of Enterprise SACCOs were not registered by the Community Officer should", "metadata": {"headings": [{"headings_0": {"content": "enterprises", "page": 34, "level": 5}}, {"headings_1": {"content": "Enterprises", "page": 34, "level": 3}}], "page": 34, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Groups", "metadata": {"headings": [{"headings_0": {"content": "Groups", "page": 34, "level": 5}}, {"headings_1": {"content": "enterprises", "page": 34, "level": 5}}], "page": 34, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Officers at the Sub County as ensure that Community Based Organizations (CBOs) as shown enterprise  \nin Appendix 20.  \ngroups have evidence of Failure to register Enterprise groups may lead to registration extending loans to members of non-existent with the Sub- enterprise groups hence loss of funds due to failure County  \nto recover loans. Community", "metadata": {"headings": [{"headings_0": {"content": "Groups", "page": 34, "level": 5}}, {"headings_1": {"content": "enterprises", "page": 34, "level": 5}}], "page": 34, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 34, "level": 3}}, {"headings_1": {"content": "Groups", "page": 34, "level": 5}}], "page": 34, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Accounting Officer explained that Manually, 651 Officers before groups have been registered however, only 504 qualification to", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 34, "level": 3}}, {"headings_1": {"content": "Groups", "page": 34, "level": 5}}], "page": 34, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Enterprise groups were uploaded by the Community receive", "metadata": {"headings": [{"headings_0": {"content": "Enterprise groups were uploaded by the Community receive", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 34, "level": 3}}], "page": 34, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Officer on the PDM-FIS. The funding. remaining were 147 have not been uploaded due to  \nlimited resources such as data and computers.", "metadata": {"headings": [{"headings_0": {"content": "Enterprise groups were uploaded by the Community receive", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 34, "level": 3}}], "page": 34, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 35, "level": 1}}, {"headings_1": {"content": "Enterprise groups were uploaded by the Community receive", "page": 34, "level": 3}}], "page": 35, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of local revenue  \nNo Source Approved Actual Variance Reasons for under/over collection budget", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 35, "level": 1}}, {"headings_1": {"content": "Enterprise groups were uploaded by the Community receive", "page": 34, "level": 3}}], "page": 35, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Collections", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 1}}], "page": 35, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tax Revenues \n1 Local Services Tax 260,000,000 115,562,158 144,437,842 Business Licenses 48,000,000 72,741,466 -24,741,466 Other tax revenues 0 150,000 -150,000 Total Revenue 308,000,000 188,453,624 119,546,376 \nSome employees were not captured while others have their LST remitted to their resident districts Wrong coding. Market fees and application fees were captured under this code  \nSale of identity cards \nAppendix 2: Unimplemented activities due to under collection of local revenue  \nNo Out-put Activity  \nPurpose of the un- Budget Amount", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 1}}, [{"headings_0": {"content": "Collections", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 1}}], [{"headings_0": {"content": "Collections", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 1}}], [{"headings_0": {"content": "Collections", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 1}}]], "page": 35, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 36, "level": 1}}, {"headings_1": {"content": "Collections", "page": 35, "level": 3}}], "page": 36, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i Administrative and support Procurement of printer cartridges under CAOs Printing of", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 36, "level": 1}}, {"headings_1": {"content": "Collections", "page": 35, "level": 3}}], "page": 36, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,000,000", "metadata": {"headings": [{"headings_0": {"content": "4,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "implemented", "page": 36, "level": 1}}], "page": 36, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "services office documents  \nTravel inland Monitoring and 12,632,000 supervision of", "metadata": {"headings": [{"headings_0": {"content": "4,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "implemented", "page": 36, "level": 1}}], "page": 36, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 36, "level": 3}}, {"headings_1": {"content": "4,000,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Transfer to LLGs  \n\\_\\|\\_ Transfers to LLGs  \n134,000,000 2  \nFacilitation of legal team Litigation and related", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 36, "level": 3}}, {"headings_1": {"content": "4,000,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8,000,000", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "activities", "page": 36, "level": 3}}], "page": 36, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\\\ expenses Communication and public Facilitation of statutory committees Boards, committees \n14,800,000 \\| relations and council", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "activities", "page": 36, "level": 3}}, [{"headings_0": {"content": "8,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "activities", "page": 36, "level": 3}}]], "page": 36, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances", "metadata": {"headings": [{"headings_0": {"content": "allowances", "page": 36, "level": 3}}, {"headings_1": {"content": "8,000,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Records management Procurement of printer cartridges under audit Printing of", "metadata": {"headings": [{"headings_0": {"content": "allowances", "page": 36, "level": 3}}, {"headings_1": {"content": "8,000,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,000,000", "metadata": {"headings": [{"headings_0": {"content": "4,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "allowances", "page": 36, "level": 3}}], "page": 36, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "department", "metadata": {"headings": [{"headings_0": {"content": "4,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "allowances", "page": 36, "level": 3}}], "page": 36, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "documents", "metadata": {"headings": [{"headings_0": {"content": "documents", "page": 36, "level": 2}}, {"headings_1": {"content": "4,000,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAppendix 3: Lack of appropriate performance indicators and targets in the work plans \nProgramme Budget Budget Output \\| Out-put \\| Activities Audit comment on Audit comment", "metadata": {"headings": [{"headings_0": {"content": "documents", "page": 36, "level": 2}}, {"headings_1": {"content": "4,000,000", "page": 36, "level": 3}}, [{"headings_0": {"content": "documents", "page": 36, "level": 2}}, {"headings_1": {"content": "4,000,000", "page": 36, "level": 3}}], [{"headings_0": {"content": "documents", "page": 36, "level": 2}}, {"headings_1": {"content": "4,000,000", "page": 36, "level": 3}}]], "page": 36, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Output Code budget indicators on targets", "metadata": {"headings": [{"headings_0": {"content": "Output Code budget indicators on targets", "page": 37, "level": 3}}, {"headings_1": {"content": "documents", "page": 36, "level": 2}}], "page": 37, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Human Capital \n320165 \nPrimary Health care \\| 828,000,000 \\| Upgrade of Nangonde No measure of percentage Not indicated \ndevelopment", "metadata": {"headings": [{"headings_0": {"content": "Output Code budget indicators on targets", "page": 37, "level": 3}}, {"headings_1": {"content": "documents", "page": 36, "level": 2}}, [{"headings_0": {"content": "Output Code budget indicators on targets", "page": 37, "level": 3}}, {"headings_1": {"content": "documents", "page": 36, "level": 2}}], [{"headings_0": {"content": "Output Code budget indicators on targets", "page": 37, "level": 3}}, {"headings_1": {"content": "documents", "page": 36, "level": 2}}], [{"headings_0": {"content": "Output Code budget indicators on targets", "page": 37, "level": 3}}, {"headings_1": {"content": "documents", "page": 36, "level": 2}}]], "page": 37, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "services", "metadata": {"headings": [{"headings_0": {"content": "services", "page": 37, "level": 3}}, {"headings_1": {"content": "Output Code budget indicators on targets", "page": 37, "level": 3}}], "page": 37, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HCII to HCIII of works to be done \n320003 \nAssets and Facilities \\| 1,725,710,000 \\| Construction of Nabwoye No measure of percentage  \nNot indicated", "metadata": {"headings": [{"headings_0": {"content": "services", "page": 37, "level": 3}}, {"headings_1": {"content": "Output Code budget indicators on targets", "page": 37, "level": 3}}, [{"headings_0": {"content": "services", "page": 37, "level": 3}}, {"headings_1": {"content": "Output Code budget indicators on targets", "page": 37, "level": 3}}], [{"headings_0": {"content": "services", "page": 37, "level": 3}}, {"headings_1": {"content": "Output Code budget indicators on targets", "page": 37, "level": 3}}]], "page": 37, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 5}}, {"headings_1": {"content": "services", "page": 37, "level": 3}}], "page": 37, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Seed School", "metadata": {"headings": [{"headings_0": {"content": "Seed School", "page": 37, "level": 3}}, {"headings_1": {"content": "Management", "page": 37, "level": 5}}], "page": 37, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of works to be done \n320003 Assets and Facilities \\|  \n\\| Construction of Bukonte No measure of percentage  \nNot indicated", "metadata": {"headings": [{"headings_0": {"content": "Seed School", "page": 37, "level": 3}}, {"headings_1": {"content": "Management", "page": 37, "level": 5}}, [{"headings_0": {"content": "Seed School", "page": 37, "level": 3}}, {"headings_1": {"content": "Management", "page": 37, "level": 5}}]], "page": 37, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Seed School", "page": 37, "level": 3}}], "page": 37, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Seed School", "metadata": {"headings": [{"headings_0": {"content": "Seed School", "page": 37, "level": 3}}, {"headings_1": {"content": "Management", "page": 37, "level": 3}}], "page": 37, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of works to be done", "metadata": {"headings": [{"headings_0": {"content": "Seed School", "page": 37, "level": 3}}, {"headings_1": {"content": "Management", "page": 37, "level": 3}}], "page": 37, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uo Uo", "metadata": {"headings": [{"headings_0": {"content": "Uo Uo", "page": 37, "level": 6}}, {"headings_1": {"content": "Seed School", "page": 37, "level": 3}}], "page": 37, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fully implemented out-puts \nNo. Program Sub-program PIAP-out Budget", "metadata": {"headings": [{"headings_0": {"content": "Uo Uo", "page": 37, "level": 6}}, {"headings_1": {"content": "Seed School", "page": 37, "level": 3}}, [{"headings_0": {"content": "Uo Uo", "page": 37, "level": 6}}, {"headings_1": {"content": "Seed School", "page": 37, "level": 3}}]], "page": 38, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Out-put", "metadata": {"headings": [{"headings_0": {"content": "Out-put", "page": 38, "level": 6}}, {"headings_1": {"content": "Uo Uo", "page": 37, "level": 6}}], "page": 38, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \\| Human Capital Education, Sports Basic Requirements \\| Assets and Facilities Management Management and skills and Minimum  \nstandards met by  \nschools and training", "metadata": {"headings": [{"headings_0": {"content": "Out-put", "page": 38, "level": 6}}, {"headings_1": {"content": "Uo Uo", "page": 37, "level": 6}}], "page": 38, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "institutions", "metadata": {"headings": [{"headings_0": {"content": "institutions", "page": 38, "level": 3}}, {"headings_1": {"content": "Out-put", "page": 38, "level": 6}}], "page": 38, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total Out-put Total No Number of fully expenditure activities in implemented the out-put activities  \nUGX \u2018000\u201d I  \n292,007 12 12 \n2 07 Private 02 Strengthening Not stated Capacity Strengthening 42,642 1 1 Sector Private Sector  \nDevelopment Institutional and", "metadata": {"headings": [{"headings_0": {"content": "institutions", "page": 38, "level": 3}}, {"headings_1": {"content": "Out-put", "page": 38, "level": 6}}, [{"headings_0": {"content": "institutions", "page": 38, "level": 3}}, {"headings_1": {"content": "Out-put", "page": 38, "level": 6}}]], "page": 38, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Organizational", "metadata": {"headings": [{"headings_0": {"content": "Organizational", "page": 38, "level": 6}}, {"headings_1": {"content": "institutions", "page": 38, "level": 3}}], "page": 38, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capacity", "metadata": {"headings": [{"headings_0": {"content": "Capacity", "page": 38, "level": 3}}, {"headings_1": {"content": "Organizational", "page": 38, "level": 6}}], "page": 38, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 09 Integrated 04 Transport Not stated Road maintenance  \n7 7 Transport Asset 151,944 Infrastructure Management", "metadata": {"headings": [{"headings_0": {"content": "Capacity", "page": 38, "level": 3}}, {"headings_1": {"content": "Organizational", "page": 38, "level": 6}}], "page": 38, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "And Services", "metadata": {"headings": [{"headings_0": {"content": "And Services", "page": 38, "level": 3}}, {"headings_1": {"content": "Capacity", "page": 38, "level": 3}}], "page": 38, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "486,593 20 20 \nPartially Implemented out-puts \nNo Program Sub-program PIAP-Outs Budget Out-put Total Out-put TotalNo Number of No of partially No of expenditure activities fully implemented activities that UGX \u2018000\u201d in the implemente activities were not output d activities implemented \\|  \n\\|  \n1 Human Capital 02-Population Not stated 000013 HIV/AIDS 696,692 5 4 1 0 Management Health, safety and", "metadata": {"headings": [{"headings_0": {"content": "And Services", "page": 38, "level": 3}}, {"headings_1": {"content": "Capacity", "page": 38, "level": 3}}, [{"headings_0": {"content": "And Services", "page": 38, "level": 3}}, {"headings_1": {"content": "Capacity", "page": 38, "level": 3}}], [{"headings_0": {"content": "And Services", "page": 38, "level": 3}}, {"headings_1": {"content": "Capacity", "page": 38, "level": 3}}]], "page": 38, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mainstreaming", "metadata": {"headings": [{"headings_0": {"content": "Mainstreaming", "page": 39, "level": 3}}, {"headings_1": {"content": "And Services", "page": 38, "level": 3}}], "page": 39, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 39, "level": 6}}, {"headings_1": {"content": "Mainstreaming", "page": 39, "level": 3}}], "page": 39, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 5: Utilisation of wage", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 39, "level": 6}}, {"headings_1": {"content": "Mainstreaming", "page": 39, "level": 3}}], "page": 40, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Dept name", "metadata": {"headings": [{"headings_0": {"content": "Dept name", "page": 40, "level": 3}}, {"headings_1": {"content": "Management", "page": 39, "level": 6}}], "page": 40, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Revised", "metadata": {"headings": [{"headings_0": {"content": "Revised", "page": 40, "level": 3}}, {"headings_1": {"content": "Dept name", "page": 40, "level": 3}}], "page": 40, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Revised", "page": 40, "level": 3}}, {"headings_1": {"content": "Dept name", "page": 40, "level": 3}}], "page": 40, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Approved Budget Supplementary Budget Warrant Payments", "metadata": {"headings": [{"headings_0": {"content": "Approved Budget Supplementary Budget Warrant Payments", "page": 40, "level": 3}}, {"headings_1": {"content": "Revised", "page": 40, "level": 3}}], "page": 40, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Administration 1,308,964,374 69,349,254 1,378,313,628 1,378,313,628 1,312,678,047", "metadata": {"headings": [{"headings_0": {"content": "Administration 1,308,964,374 69,349,254 1,378,313,628 1,378,313,628 1,312,678,047", "page": 40, "level": 5}}, {"headings_1": {"content": "Approved Budget Supplementary Budget Warrant Payments", "page": 40, "level": 3}}], "page": 40, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Commercial 62,794,000 - 62,794,000 62,794,000 46,807,574", "metadata": {"headings": [{"headings_0": {"content": "Commercial 62,794,000 - 62,794,000 62,794,000 46,807,574", "page": 40, "level": 3}}, {"headings_1": {"content": "Administration 1,308,964,374 69,349,254 1,378,313,628 1,378,313,628 1,312,678,047", "page": 40, "level": 5}}], "page": 40, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nCommunity based services 151,057,000 - 151,057,000 151,057,000 151,012,006", "metadata": {"headings": [{"headings_0": {"content": "Commercial 62,794,000 - 62,794,000 62,794,000 46,807,574", "page": 40, "level": 3}}, {"headings_1": {"content": "Administration 1,308,964,374 69,349,254 1,378,313,628 1,378,313,628 1,312,678,047", "page": 40, "level": 5}}], "page": 40, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Education", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 40, "level": 3}}, {"headings_1": {"content": "Commercial 62,794,000 - 62,794,000 62,794,000 46,807,574", "page": 40, "level": 3}}], "page": 40, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12,816,299,344 3,221,274,385 16,037,573,729 16,037,573,729 14,663,719,601", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 40, "level": 3}}, {"headings_1": {"content": "Commercial 62,794,000 - 62,794,000 62,794,000 46,807,574", "page": 40, "level": 3}}], "page": 40, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Finance 190,200,000 - 190,200,000 190,200,000 163,825,844", "metadata": {"headings": [{"headings_0": {"content": "Finance 190,200,000 - 190,200,000 190,200,000 163,825,844", "page": 40, "level": 3}}, {"headings_1": {"content": "Education", "page": 40, "level": 3}}], "page": 40, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Health 4,814,323,040 252,600,000 \\| 5,066,923,040 5,066,923,040 4,830,760,528 Internal audit 72,000,000 \\| - 72,000,000 72,000,000 55,692,726 \u2014\\_  \nNatural resources 84,000,000 - 84,000,000 84,000,000 79,091,400 Planning unit 151,057,000 - 151,057,000 151,057,000 118,575,120", "metadata": {"headings": [{"headings_0": {"content": "Finance 190,200,000 - 190,200,000 190,200,000 163,825,844", "page": 40, "level": 3}}, {"headings_1": {"content": "Education", "page": 40, "level": 3}}], "page": 40, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Production", "metadata": {"headings": [{"headings_0": {"content": "Production", "page": 40, "level": 3}}, {"headings_1": {"content": "Finance 190,200,000 - 190,200,000 190,200,000 163,825,844", "page": 40, "level": 3}}], "page": 40, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "899,429,699 151,800,000 1,051,229,699 1,051,229,699 1,032,590,876 Statutory bodies 159,560,000 - 159,560,000 159,560,000 159,425,747 Trade, industry and local development 36,000,000  \n5 36,000,000 36,000,000 32,581,337", "metadata": {"headings": [{"headings_0": {"content": "Production", "page": 40, "level": 3}}, {"headings_1": {"content": "Finance 190,200,000 - 190,200,000 190,200,000 163,825,844", "page": 40, "level": 3}}], "page": 40, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Works 161,800,000 - 161,800,000 161,800,000 136,088,469", "metadata": {"headings": [{"headings_0": {"content": "Works 161,800,000 - 161,800,000 161,800,000 136,088,469", "page": 40, "level": 5}}, {"headings_1": {"content": "Production", "page": 40, "level": 3}}], "page": 40, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Grand Total  \n20,907,484,457 3,695,023,639 24,602,508,096 24,602,508,096 22,782,849,275 \nAppendix 6: Fairness in the distribution of projects  \n%age of amount allocated to the Amount Allocated to \nSubcounty out of the S/N Sub County Water Coverage Rate (%) \\| District Average Rate (%) Variance (%) Need \\_\\_the Subcounty \ntotal district grant 1 Namutumba T/C 32 67 -35 1 20,200,000 3%  \n2 Ivukula 35 67 -32 2 40,400,000 6%  \n3 Mazuba 47 67 -20 3 20,200,000 3%  \n4 Bulange 54 67 -13 4 236,382,483 33% \\|  \n5 Kibaale 72 67 5 40,400,000 6% 6 Magada 72 67 5 60,600,000 8% 7 Namutumba 75 67 7 60,600,000 8% 8 Nsinze 93 67 26 8 40,400,000 6%  \n9 Nangonde 96 67 29 9 62,200,000 9% \nAppendix 7 :Special Consideration of Seed Schools and Health Centres \nSN UGIFT Project Water source place Community (name) Audit Conclusion Response and status  \nand accessibility to \n1 Upgarde of Nangonde HCII No borehole to HCIII", "metadata": {"headings": [{"headings_0": {"content": "Works 161,800,000 - 161,800,000 161,800,000 136,088,469", "page": 40, "level": 5}}, {"headings_1": {"content": "Production", "page": 40, "level": 3}}, [{"headings_0": {"content": "Works 161,800,000 - 161,800,000 161,800,000 136,088,469", "page": 40, "level": 5}}, {"headings_1": {"content": "Production", "page": 40, "level": 3}}], [{"headings_0": {"content": "Works 161,800,000 - 161,800,000 161,800,000 136,088,469", "page": 40, "level": 5}}, {"headings_1": {"content": "Production", "page": 40, "level": 3}}], [{"headings_0": {"content": "Works 161,800,000 - 161,800,000 161,800,000 136,088,469", "page": 40, "level": 5}}, {"headings_1": {"content": "Production", "page": 40, "level": 3}}], [{"headings_0": {"content": "Works 161,800,000 - 161,800,000 161,800,000 136,088,469", "page": 40, "level": 5}}, {"headings_1": {"content": "Production", "page": 40, "level": 3}}], [{"headings_0": {"content": "Works 161,800,000 - 161,800,000 161,800,000 136,088,469", "page": 40, "level": 5}}, {"headings_1": {"content": "Production", "page": 40, "level": 3}}], [{"headings_0": {"content": "Works 161,800,000 - 161,800,000 161,800,000 136,088,469", "page": 40, "level": 5}}, {"headings_1": {"content": "Production", "page": 40, "level": 3}}]], "page": 40, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "water status", "metadata": {"headings": [{"headings_0": {"content": "water status", "page": 42, "level": 3}}, {"headings_1": {"content": "Works 161,800,000 - 161,800,000 161,800,000 136,088,469", "page": 40, "level": 5}}], "page": 42, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nangonde", "metadata": {"headings": [{"headings_0": {"content": "Nangonde", "page": 42, "level": 3}}, {"headings_1": {"content": "water status", "page": 42, "level": 3}}], "page": 42, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No water source  \nTrue, because construction is still ongoing. However, after completion of the upgrade, the district shall plan for the required water \n2 Construction of Bukonte", "metadata": {"headings": [{"headings_0": {"content": "Nangonde", "page": 42, "level": 3}}, {"headings_1": {"content": "water status", "page": 42, "level": 3}}, [{"headings_0": {"content": "Nangonde", "page": 42, "level": 3}}, {"headings_1": {"content": "water status", "page": 42, "level": 3}}]], "page": 42, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Seed School", "metadata": {"headings": [{"headings_0": {"content": "Seed School", "page": 42, "level": 3}}, {"headings_1": {"content": "Nangonde", "page": 42, "level": 3}}], "page": 42, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T I source Fundional borehole Busiki, Nsinze  \nIn need of another borehole True, because construction is still ongoing. within the school premises  \nHowever, after completion of the construction, the district shall plan for the \n3 Construction of Nabwoye \\| No borehole Budatu Seed School \nrequired water source", "metadata": {"headings": [{"headings_0": {"content": "Seed School", "page": 42, "level": 3}}, {"headings_1": {"content": "Nangonde", "page": 42, "level": 3}}, [{"headings_0": {"content": "Seed School", "page": 42, "level": 3}}, {"headings_1": {"content": "Nangonde", "page": 42, "level": 3}}], [{"headings_0": {"content": "Seed School", "page": 42, "level": 3}}, {"headings_1": {"content": "Nangonde", "page": 42, "level": 3}}]], "page": 42, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No water", "metadata": {"headings": [{"headings_0": {"content": "No water", "page": 42, "level": 3}}, {"headings_1": {"content": "Seed School", "page": 42, "level": 3}}], "page": 42, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "source \nTrue, because construction is still ongoing. However, after completion of the construction, the district shall plan for the required water source \nAppendix 8: Project completion \nS Water Projects/facilities Planned Actual Variance Planned Expenditur Variance Audit Remarks N", "metadata": {"headings": [{"headings_0": {"content": "No water", "page": 42, "level": 3}}, {"headings_1": {"content": "Seed School", "page": 42, "level": 3}}, [{"headings_0": {"content": "No water", "page": 42, "level": 3}}, {"headings_1": {"content": "Seed School", "page": 42, "level": 3}}], [{"headings_0": {"content": "No water", "page": 42, "level": 3}}, {"headings_1": {"content": "Seed School", "page": 42, "level": 3}}], [{"headings_0": {"content": "No water", "page": 42, "level": 3}}, {"headings_1": {"content": "Seed School", "page": 42, "level": 3}}]], "page": 42, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity quantity expenditure e (UGX) (UGX)", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity expenditure e (UGX) (UGX)", "page": 43, "level": 3}}, {"headings_1": {"content": "No water", "page": 42, "level": 3}}], "page": 43, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 43, "level": 3}}, {"headings_1": {"content": "quantity quantity expenditure e (UGX) (UGX)", "page": 43, "level": 3}}], "page": 43, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of a production well in 1 1 0 42,000,000 0 \\| 42,000,000 Fully implemented preparation for a piped water system for  \nhowever payments Matoote/ Izinga in Nangonde Subcounty  \nPartial Construction of piped water \u2014 1 1  \nBubusa in Bulange S/C Phase I  \n\u2014 \nConstruction of a 4-Stance lined pit latrine 1 1 at Butoboole RGC \nDrilling, casting, and installation of 17 deep 17 14", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 43, "level": 3}}, {"headings_1": {"content": "quantity quantity expenditure e (UGX) (UGX)", "page": 43, "level": 3}}, [{"headings_0": {"content": "(UGX)", "page": 43, "level": 3}}, {"headings_1": {"content": "quantity quantity expenditure e (UGX) (UGX)", "page": 43, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 43, "level": 3}}, {"headings_1": {"content": "quantity quantity expenditure e (UGX) (UGX)", "page": 43, "level": 3}}]], "page": 43, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wells", "metadata": {"headings": [{"headings_0": {"content": "wells", "page": 43, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 43, "level": 3}}], "page": 43, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "were not made  \n0 197,805,673 197,805,673 0 Fully implemented 0 21,100,000 21,100,000 0 Fully implemented \n3 367,878,302 351,491,100 0 Partially implemented due to dry wells Rehabilitation of 25 old boreholes 25 25 0 42,750,000 42,750,000 0 Fully implemented \nAppendix 9: Proof of land ownership  \nSN. Type of water facility Sub County Parish  \nVillage  \nIs there proof of land Was due diligence carried out to ownership or consent of  \nensure that the land is free of land offer (e.g. land title, encumbrances  \nagreement, formal consent,", "metadata": {"headings": [{"headings_0": {"content": "wells", "page": 43, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 43, "level": 3}}, [{"headings_0": {"content": "wells", "page": 43, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 43, "level": 3}}], [{"headings_0": {"content": "wells", "page": 43, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 43, "level": 3}}]], "page": 43, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoUs)", "metadata": {"headings": [{"headings_0": {"content": "MoUs)", "page": 44, "level": 6}}, {"headings_1": {"content": "wells", "page": 43, "level": 3}}], "page": 44, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Deep boreholes Bugobi Nakazinga Mbulaitakali No Yes Bulange Bulange Nabilala No Yes Ivukula Ivukula \\_\\| Bulembo East \\| No Yes  \nIvukula Kisowozi Namwenda III No [ Yes  \nKagulu Nabweyo Nawantale No Yes Kibaale Kisega Kasozi - Mayuge No  \nNo resulting in community", "metadata": {"headings": [{"headings_0": {"content": "MoUs)", "page": 44, "level": 6}}, {"headings_1": {"content": "wells", "page": 43, "level": 3}}], "page": 44, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "disagreement", "metadata": {"headings": [{"headings_0": {"content": "disagreement", "page": 44, "level": 6}}, {"headings_1": {"content": "MoUs)", "page": 44, "level": 6}}], "page": 44, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kiwanyi Namalemba Kyaala No Yes Kizuba Igerera Mawungwe A Yes \\| Yes \\| Magada Magada Magada (St. Mathias SS) No \\| Yes Mazuba Mpenzya Nadwali Central No Yes Nabweyo Budatu Budatu No Yes \\| Namutumba Ituba \\| Ituba A Yes Yes Namutumba Nawampandu Nawampandu No \\| Yes \\| Namutumba T/C Central Ward Namutumba H/C III No Yes Nangonde Namakoko Namakoko A = No Yes Nawaikona Nawaikona \\_\\_\\| Butagala  \nYes Nsinze Namavundu Namavundu Central No 1 Yes Piped water supply system Bulange Bukenga Bubusa Yes Yes Production well for piped Nangonde Iwungiro Matoote No  \nYes water supply system  \n\\| \n40 \nAppendix 10: Non functioning Existing water facilities \nSN. Type of water facility Sub County Functional Non-functional 1 Deep boreholes Bulange 67 5 2 Ivukula 35 4 \n3 Kibaale 76 2 \n4 Magada 66 5 5 Mazuba 18 \\| 3 6 Namutumba 63 \\| 6 7 Namutumba TC 10 \\| 2 8 Nangonde 44 \\| 4 9 Nsinze 62 \\| 13 TOTAL 441 \\| 44 \n41 \nAppendix 11: Inspections  \nName of the Picture Remarks/ Enterprise farm/Farmer/ Location  \nMr. Mutalya Christopher  \nVegetables, Citrus, Bananas.", "metadata": {"headings": [{"headings_0": {"content": "disagreement", "page": 44, "level": 6}}, {"headings_1": {"content": "MoUs)", "page": 44, "level": 6}}, [{"headings_0": {"content": "disagreement", "page": 44, "level": 6}}, {"headings_1": {"content": "MoUs)", "page": 44, "level": 6}}], [{"headings_0": {"content": "disagreement", "page": 44, "level": 6}}, {"headings_1": {"content": "MoUs)", "page": 44, "level": 6}}], [{"headings_0": {"content": "disagreement", "page": 44, "level": 6}}, {"headings_1": {"content": "MoUs)", "page": 44, "level": 6}}], [{"headings_0": {"content": "disagreement", "page": 44, "level": 6}}, {"headings_1": {"content": "MoUs)", "page": 44, "level": 6}}], [{"headings_0": {"content": "disagreement", "page": 44, "level": 6}}, {"headings_1": {"content": "MoUs)", "page": 44, "level": 6}}], [{"headings_0": {"content": "disagreement", "page": 44, "level": 6}}, {"headings_1": {"content": "MoUs)", "page": 44, "level": 6}}], [{"headings_0": {"content": "disagreement", "page": 44, "level": 6}}, {"headings_1": {"content": "MoUs)", "page": 44, "level": 6}}]], "page": 44, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Location: Ivukula Sub-", "metadata": {"headings": [{"headings_0": {"content": "Location: Ivukula Sub-", "page": 46, "level": 3}}, {"headings_1": {"content": "disagreement", "page": 44, "level": 6}}], "page": 46, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "county", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 46, "level": 6}}, {"headings_1": {"content": "Location: Ivukula Sub-", "page": 46, "level": 3}}], "page": 46, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All the above crops are being Type of System: Solar  \nharvested and sold to the market. Powered drip, Drag hose  \nOther farmers visit the farm for", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 46, "level": 6}}, {"headings_1": {"content": "Location: Ivukula Sub-", "page": 46, "level": 3}}], "page": 46, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "demonstration lessons.", "metadata": {"headings": [{"headings_0": {"content": "demonstration lessons.", "page": 46, "level": 2}}, {"headings_1": {"content": "county", "page": 46, "level": 6}}], "page": 46, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Name: Mr. Ivaibi Charles  \nVegetables;", "metadata": {"headings": [{"headings_0": {"content": "demonstration lessons.", "page": 46, "level": 2}}, {"headings_1": {"content": "county", "page": 46, "level": 6}}], "page": 46, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Location: Kizuba Sub-", "metadata": {"headings": [{"headings_0": {"content": "Location: Kizuba Sub-", "page": 46, "level": 3}}, {"headings_1": {"content": "demonstration lessons.", "page": 46, "level": 2}}], "page": 46, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tomatoes", "metadata": {"headings": [{"headings_0": {"content": "Tomatoes", "page": 46, "level": 3}}, {"headings_1": {"content": "Location: Kizuba Sub-", "page": 46, "level": 3}}], "page": 46, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "county Egg plants Type of System: Solar", "metadata": {"headings": [{"headings_0": {"content": "Tomatoes", "page": 46, "level": 3}}, {"headings_1": {"content": "Location: Kizuba Sub-", "page": 46, "level": 3}}], "page": 46, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sukuma", "metadata": {"headings": [{"headings_0": {"content": "Sukuma", "page": 46, "level": 2}}, {"headings_1": {"content": "Tomatoes", "page": 46, "level": 3}}], "page": 46, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wikii", "metadata": {"headings": [{"headings_0": {"content": "wikii", "page": 46, "level": 3}}, {"headings_1": {"content": "Sukuma", "page": 46, "level": 2}}], "page": 46, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "powered drip, drag hose,  \nsprinkler  \nThe vegetables are being harvested and sold to the community around.  \nFarmers visit this demonstration site for skills. \nName:Namutumba seed Vegetables; secondary school Tomatoes", "metadata": {"headings": [{"headings_0": {"content": "wikii", "page": 46, "level": 3}}, {"headings_1": {"content": "Sukuma", "page": 46, "level": 2}}, [{"headings_0": {"content": "wikii", "page": 46, "level": 3}}, {"headings_1": {"content": "Sukuma", "page": 46, "level": 2}}]], "page": 46, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Location: Namutumba Sukuma", "metadata": {"headings": [{"headings_0": {"content": "Location: Namutumba Sukuma", "page": 46, "level": 3}}, {"headings_1": {"content": "wikii", "page": 46, "level": 3}}], "page": 46, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sub-county Egg plants Type of system: Solar  \npowered drip, sprinkler  \nThe students at the school learn from the demonstration gardens and also harvest the vegetables as part of their school meals. \nOther schools visit these gardens to learn new farming methods. \n42 \nName:Pr. Dauson Musasizi \nLocation: Nsinze Sub- t 7", "metadata": {"headings": [{"headings_0": {"content": "Location: Namutumba Sukuma", "page": 46, "level": 3}}, {"headings_1": {"content": "wikii", "page": 46, "level": 3}}, [{"headings_0": {"content": "Location: Namutumba Sukuma", "page": 46, "level": 3}}, {"headings_1": {"content": "wikii", "page": 46, "level": 3}}], [{"headings_0": {"content": "Location: Namutumba Sukuma", "page": 46, "level": 3}}, {"headings_1": {"content": "wikii", "page": 46, "level": 3}}], [{"headings_0": {"content": "Location: Namutumba Sukuma", "page": 46, "level": 3}}, {"headings_1": {"content": "wikii", "page": 46, "level": 3}}], [{"headings_0": {"content": "Location: Namutumba Sukuma", "page": 46, "level": 3}}, {"headings_1": {"content": "wikii", "page": 46, "level": 3}}]], "page": 46, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "county", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 47, "level": 6}}, {"headings_1": {"content": "Location: Namutumba Sukuma", "page": 46, "level": 3}}], "page": 47, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LITITTTEr", "metadata": {"headings": [{"headings_0": {"content": "LITITTTEr", "page": 47, "level": 1}}, {"headings_1": {"content": "county", "page": 47, "level": 6}}], "page": 47, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Type of system: Solar powered drip irrigation", "metadata": {"headings": [{"headings_0": {"content": "LITITTTEr", "page": 47, "level": 1}}, {"headings_1": {"content": "county", "page": 47, "level": 6}}], "page": 47, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Coffee", "metadata": {"headings": [{"headings_0": {"content": "Coffee", "page": 47, "level": 2}}, {"headings_1": {"content": "LITITTTEr", "page": 47, "level": 1}}], "page": 47, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bananas", "metadata": {"headings": [{"headings_0": {"content": "Bananas", "page": 47, "level": 3}}, {"headings_1": {"content": "Coffee", "page": 47, "level": 2}}], "page": 47, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The coffee and bananas have not \nyet matured but this is a learning center for other community", "metadata": {"headings": [{"headings_0": {"content": "Bananas", "page": 47, "level": 3}}, {"headings_1": {"content": "Coffee", "page": 47, "level": 2}}, [{"headings_0": {"content": "Bananas", "page": 47, "level": 3}}, {"headings_1": {"content": "Coffee", "page": 47, "level": 2}}]], "page": 47, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "farmers.", "metadata": {"headings": [{"headings_0": {"content": "farmers.", "page": 47, "level": 2}}, {"headings_1": {"content": "Bananas", "page": 47, "level": 3}}], "page": 47, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "43 \nAppendix 12: Release of Funds to PDM SACCOs \nSN. Name of SACCO Expected PRF Actual PRF (UGX.) Variance (UGX.) Remarks", "metadata": {"headings": [{"headings_0": {"content": "farmers.", "page": 47, "level": 2}}, {"headings_1": {"content": "Bananas", "page": 47, "level": 3}}, [{"headings_0": {"content": "farmers.", "page": 47, "level": 2}}, {"headings_1": {"content": "Bananas", "page": 47, "level": 3}}], [{"headings_0": {"content": "farmers.", "page": 47, "level": 2}}, {"headings_1": {"content": "Bananas", "page": 47, "level": 3}}]], "page": 47, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX.)", "metadata": {"headings": [{"headings_0": {"content": "(UGX.)", "page": 48, "level": 3}}, {"headings_1": {"content": "farmers.", "page": 47, "level": 2}}], "page": 48, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BUDOMERO IVUKULA PDM", "metadata": {"headings": [{"headings_0": {"content": "(UGX.)", "page": 48, "level": 3}}, {"headings_1": {"content": "farmers.", "page": 47, "level": 2}}], "page": 48, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 48, "level": 1}}, {"headings_1": {"content": "(UGX.)", "page": 48, "level": 3}}], "page": 48, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Over", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 48, "level": 1}}, {"headings_1": {"content": "(UGX.)", "page": 48, "level": 3}}], "page": 48, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Under", "metadata": {"headings": [{"headings_0": {"content": "Under", "page": 48, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 48, "level": 1}}], "page": 48, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000 0 0 No PDM SACCO receieved PRF over or SACCO under 100,000,000 \\|  \nIVUKULA - IVUKULA PDM SACCO 100,000,000  \n100,000,000 0 0  \nKAMUDOKE IVUKULA PDM 100,000,000 100,000,000 0 0  \nSACCO  \nKIMENYULO IVUKULA PDM 100,000,000 100,000,000 0 0  \nSACCO  \nKIRONGO IVUKULA PDM SACCO 100,000,000 100,000,000 \\| 0 0 r  \n\\| KISEWUZI IVUKULA PDM SACCO 100,000,000 100,000,000 0  \n0  \nNABITULA IVUKULA PDM SACCO 100,000,000 \n100,000,000 0 [oo BUGABULA WARD IVUKULA PDM 100,000,000 100,000,000 0 0", "metadata": {"headings": [{"headings_0": {"content": "Under", "page": 48, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 48, "level": 1}}, [{"headings_0": {"content": "Under", "page": 48, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 48, "level": 1}}]], "page": 48, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 48, "level": 3}}, {"headings_1": {"content": "Under", "page": 48, "level": 3}}], "page": 48, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "GASANI WARD IVUKULA PDM 100,000,000 100,000,000 0 0 SACCO  \nIVUKULA WARD IVUKULA PDM 100,000,000 100,000,000 0 0 SACCO \n\\| KAKOOLA WARD IVUKULA PDM 100,000,000 \n100,000,000 0 10 SACCO  \n\\|  \nMPANDE WARD IVUKULA PDM 100,000,000 100,000,000 0 0 SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 48, "level": 3}}, {"headings_1": {"content": "Under", "page": 48, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 48, "level": 3}}, {"headings_1": {"content": "Under", "page": 48, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 48, "level": 3}}, {"headings_1": {"content": "Under", "page": 48, 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{"content": "000\u2019000\u201900T", "page": 51, "level": 1}}], "page": 53, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "25,000,000", "page": 53, "level": 3}}], "page": 53, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "49 \nAppendix 14: Functionality of the Parish Development Committees (PDC) \nDoes the membership Were quarterly Did the PDC prepare Did the PDC Were quarterly  \nof the Parish  \nmeetings held? parish priorities and prepare parish 5 performance reports", "metadata": {"headings": [{"headings_0": {"content": "25,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "25,000,000", "page": 53, "level": 3}}, [{"headings_0": {"content": "25,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "25,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "25,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "25,000,000", "page": 53, "level": 3}}]], "page": 53, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 54, "level": 1}}, {"headings_1": {"content": "25,000,000", "page": 53, "level": 3}}], "page": 54, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "action plans for the year plan? prepared? committee (PDC) FY 2022/2023?  \ninclude those \nstipulated in the guidelines? \nYes Yes No No Yes \nHow much funding Remarks was received for the \nPDC activities? \n250,000/= per Parish per Each parish received 250,000 Quarter  \nfor PDC monitoring PDC  \n,  \nThey held for  \nwere meeting allowances, quarter 2, 3, 4 only.  \nStationery and Refreshments \n50 \nAppendix 15 : Failure to hold meetings  \nSN Vote Parish Name Name of Date \nWas the Date GM was held Wasa  \nWas the vetting Was therea Was training Name \nSACCO certificate of first GM (Should be within leadership criterion Bank (topical registration held one month from vetting following the Account subjects) of the was issued (Yes/No) the date of issue committee PDM SACCO opening PDM SACCO  \nof certificate of elected and byelaws resolution members registration) inaugurated established? (Yes/No) undertaken (Yes/No) (Yes/No) during the meeting \\|", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 54, "level": 1}}, {"headings_1": {"content": "25,000,000", "page": 53, "level": 3}}, [{"headings_0": {"content": "Development", "page": 54, "level": 1}}, {"headings_1": {"content": "25,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Development", "page": 54, "level": 1}}, {"headings_1": {"content": "25,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Development", "page": 54, "level": 1}}, {"headings_1": {"content": "25,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Development", "page": 54, "level": 1}}, {"headings_1": {"content": "25,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Development", "page": 54, "level": 1}}, {"headings_1": {"content": "25,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Development", "page": 54, "level": 1}}, {"headings_1": {"content": "25,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Development", "page": 54, "level": 1}}, {"headings_1": {"content": "25,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Development", "page": 54, "level": 1}}, {"headings_1": {"content": "25,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Development", "page": 54, "level": 1}}, {"headings_1": {"content": "25,000,000", "page": 53, "level": 3}}]], "page": 54, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 55, "level": 6}}, {"headings_1": {"content": "Development", "page": 54, "level": 1}}], "page": 55, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Namutumba Budomero 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Ivukula PDM", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 55, "level": 6}}, {"headings_1": {"content": "Development", "page": 54, "level": 1}}], "page": 55, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budomero", "metadata": {"headings": [{"headings_0": {"content": "Budomero", "page": 55, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 55, "level": 6}}], "page": 55, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO  \nNamutumba Ivukula - 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Ivukula PDM  \nIvukula  \nSACCO  \nNamutumba Kamudoke 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Ivukula PDM  \nKamudoke  \nSACCO  \nNamutumba Kimenyulo 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Ivukula PDM  \nKimenyulo SACCO  \nNamutumba Kirongo Ivukula 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Kirongo PDM SACCO  \nNamutumba Kisewuzi 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Ivukula PDM  \nKisewuzi  \nSACCO  \nNamutumba Nabitula Ivukula 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Nabitula PDM SACCO  \nNamutumba Bugabula Ward 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Bugabula Ivukula PDM", "metadata": {"headings": [{"headings_0": {"content": "Budomero", "page": 55, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 55, "level": 6}}], "page": 55, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ward", "metadata": {"headings": [{"headings_0": {"content": "Ward", "page": 55, "level": 3}}, {"headings_1": {"content": "Budomero", "page": 55, "level": 3}}], "page": 55, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO  \nNamutumba Gasani Ward 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Ivukula PDM  \nGasani Ward SACCO  \nNamutumba Ivukula Ward 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Ivukula PDM  \nIvukula Ward SACCO  \nNamutumba Kakoola Ward 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Ivukula PDM  \nKakoola Ward SACCO  \nNamutumba Mpande Ward 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Ivukula PDM  \nMpande Ward SACCO \nsl \nNamutumba Nakazinga Ward 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Nakazinga Ivukula PDM  \nWard  \nSACCO  \nNamutumba Nawankima 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Nawankima Ward Ivukula  \nWard PDM SACCO  \nNamutumba Buwalira 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Nangonde PDM  \nBuwalira  \nSACCO  \nNamutumba Iwungiro 24/11/2022 YES 8/12/2022 \\| Yves Yes Yes Yes Nangonde PDM  \nIwungiro  \nSACCO  \nNamutumba Kisega 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Nangonde PDM", "metadata": {"headings": [{"headings_0": {"content": "Ward", "page": 55, "level": 3}}, {"headings_1": {"content": "Budomero", "page": 55, "level": 3}}, [{"headings_0": {"content": "Ward", "page": 55, "level": 3}}, {"headings_1": {"content": "Budomero", "page": 55, "level": 3}}], [{"headings_0": {"content": "Ward", "page": 55, "level": 3}}, {"headings_1": {"content": "Budomero", "page": 55, "level": 3}}]], "page": 55, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kisega", "metadata": {"headings": [{"headings_0": {"content": "Kisega", "page": 56, "level": 1}}, {"headings_1": {"content": "Ward", "page": 55, "level": 3}}], "page": 56, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO  \nNamutumba Lwatama 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Nangonde PDM  \nLwatama", "metadata": {"headings": [{"headings_0": {"content": "Kisega", "page": 56, "level": 1}}, {"headings_1": {"content": "Ward", "page": 55, "level": 3}}], "page": 56, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "Kisega", "page": 56, "level": 1}}], "page": 56, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Namutumba Namakoko 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Nangonde PDM  \nNamakoko  \nSACCO  \nNamutumba Bunangwe Ward 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Bunangwe Nangonde PDM  \nWard  \nSACCO  \n\\|  \nNamutumba Butimbo Ward 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Nangonde PDM  \nButimbo Ward SACCO  \nNamutumba Ikwizi Ward 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Nangonde PDM  \nIkwizi Ward SACCO  \nNamutumba Iwungiro Ward 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Iwungiro Nangonde PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "Kisega", "page": 56, "level": 1}}], "page": 56, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ward", "metadata": {"headings": [{"headings_0": {"content": "Ward", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}], "page": 56, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "Ward", "page": 56, "level": 3}}], "page": 56, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Namutumba Kigunda Ward 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Nangonde PDM  \nKigunda Ward SACCO  \nNamutumba Kitaigalwa Ward 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Kitaigalwa Nangonde PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "Ward", "page": 56, "level": 3}}], "page": 56, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ward", "metadata": {"headings": [{"headings_0": {"content": "Ward", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}], "page": 56, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "Ward", "page": 56, "level": 3}}], "page": 56, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Namutumba Nangonde 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Central Ward  \nNangonde Nangonde PDM  \nCentral Ward SACCO  \nNamutumba Nangonde Nangonde Ward 24/11/2022 YES 8/12/2022 Yes Yes Yes Yes Ward Nangonde PDM \n32 \n\\|  \nSACCO  \nNamutumba Nawandaka 24/11/2022 YES 8/12/2022  \nYes Yes Nawandaka Ward Nangonde  \nWard PDM SACCO  \nNamutumba \u2014 Irondo Kiwanyi 24/11/2022 YES 7/12/2022", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "Ward", "page": 56, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "Ward", "page": 56, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "Ward", "page": 56, "level": 3}}]], "page": 56, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TVes", "metadata": {"headings": [{"headings_0": {"content": "TVes", "page": 57, "level": 5}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}], "page": 57, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes  \nIrondo PDM SACCO  \nNamutumba Izirangobi 24/11/2022 YES 7/12/2022  \nYes Yes Kiwanyi PDM  \nIzirangobi  \nSACCO  \nNamutumba Kiwanyi - 24/11/2022 YES 7/12/2022 Yes  \nYes Yes Kiwanyi PDM", "metadata": {"headings": [{"headings_0": {"content": "TVes", "page": 57, "level": 5}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}], "page": 57, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kiwanyi", "metadata": {"headings": [{"headings_0": {"content": "Kiwanyi", "page": 57, "level": 1}}, {"headings_1": {"content": "TVes", "page": 57, "level": 5}}], "page": 57, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO  \nNamutumba Mulama Kiwanyi 24/11/2022 YES 7/12/2022 Yes Yes Yes Yes Mulama PDM SACCO  \nNamutumba Nabinyonyi 24/11/2022 YES 7/12/2022 Yes Yes Yes Yes Kiwanyi PDM  \nNabinyonyi SACCO \\|  \nNamutumba Namalemba 24/11/2022 YES 7/12/2022 Yes Yes Yes Yes Kiwanyi PDM  \nNamalemba SACCO  \nNamutumba Nambula 24/11/2022 YES 7/12/2022 Yes Yes Yes Yes Kiwanyi PDM", "metadata": {"headings": [{"headings_0": {"content": "Kiwanyi", "page": 57, "level": 1}}, {"headings_1": {"content": "TVes", "page": 57, "level": 5}}], "page": 57, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nambula", "metadata": {"headings": [{"headings_0": {"content": "Nambula", "page": 57, "level": 3}}, {"headings_1": {"content": "Kiwanyi", "page": 57, "level": 1}}], "page": 57, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 3}}, {"headings_1": {"content": "Nambula", "page": 57, "level": 3}}], "page": 57, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Namutumba Kasozi Kibaale 24/11/2022 YES 7/12/2022 Yes Yes Yes Yes Kasozi PDM SACCO  \nNamutumba Kibaale- Kibaale 24/11/2022 YES 7/12/2022 Yes Yes Yes Yes Kibaale PDM SACCO  \nNamutumba Kiranga Kibaale 24/11/2022 YES 7/12/2022 Yes Yes Yes Yes Kiranga PDM SACCO  \nNamutumba Kisega Kibaale 24/11/2022 YES 7/12/2022 Yes Yes Yes Yes Kisega PDM SACCO  \nNamutumba Namakoko 24/11/2022 YES 7/12/2022 Yes Yes Yes Yes Kibaale PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 3}}, {"headings_1": {"content": "Nambula", "page": 57, "level": 3}}], "page": 57, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Namakoko", "metadata": {"headings": [{"headings_0": {"content": "Namakoko", "page": 57, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 3}}], "page": 57, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO  \nNamutumba Nawangisa 24/11/2022 YES 7/12/2022 Yes Yes Yes Yes Kibaale PDM  \nNawangisa SACCO  \nNamutumba Bugumba Ward 24/11/2022 YES 7/12/2022 Yes Yes Yes Yes Bugumba Kibaale PDM", "metadata": {"headings": [{"headings_0": {"content": "Namakoko", "page": 57, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 3}}], "page": 57, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ward", "metadata": {"headings": [{"headings_0": {"content": "Ward", "page": 57, "level": 3}}, {"headings_1": {"content": "Namakoko", "page": 57, "level": 3}}], "page": 57, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO  \nNamutumba Mpulira Ward 24/11/2022 YES 7/12/2022 Yes Yes  \nYes Kibaale PDM  \nMpulira Ward SACCO  \nNamutumba Nabisoigi Nabisoigi 24/11/2022 YES 7/12/2022 Yes Yes  \nYes Central Ward Central Ward \nKibaale PDM  \nSACCO  \nNamutumba Nabisoigi Ward 24/11/2022 YES 7/12/2022 Yes Yes Yes Yes Nabisoigi Kibaale PDM  \nWard  \nSACCO  \n\\|  \nNamutumba Nakyeere Ward 24/11/2022 YES 7/12/2022 Yes Yes Yes Yes Nakyeere Kibaale PDM  \nWard  \nSACCO  \nNamutumba Budatu 24/11/2022 YES 7/12/2022 Yes Yes Yes Yes Nabweyo PDM", "metadata": {"headings": [{"headings_0": {"content": "Ward", "page": 57, "level": 3}}, {"headings_1": {"content": "Namakoko", "page": 57, "level": 3}}, [{"headings_0": {"content": "Ward", "page": 57, "level": 3}}, {"headings_1": {"content": "Namakoko", "page": 57, "level": 3}}]], "page": 57, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budatu SACCO", "metadata": {"headings": [{"headings_0": {"content": "Budatu SACCO", "page": 58, "level": 3}}, {"headings_1": {"content": "Ward", "page": 57, "level": 3}}], "page": 58, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Namutumba Busini Nabweyo 24/11/2022 YES 7/12/2022 Yes Yes Yes Yes Busini PDM SACCO  \nNamutumba Nabweyo - 24/11/2022 YES 7/12/2022 Yes Yes Yes Yes Nabweyo - Nabweyo PDM  \nNabweyo", "metadata": {"headings": [{"headings_0": {"content": "Budatu SACCO", "page": 58, "level": 3}}, {"headings_1": {"content": "Ward", "page": 57, "level": 3}}], "page": 58, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 58, "level": 3}}, {"headings_1": {"content": "Budatu SACCO", "page": 58, "level": 3}}], "page": 58, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Namutumba Bubago Nsinze 25/11/2022 YES 7/12/2022 Yes Yes Yes Yes Bubago PDM SACCO  \nNamutumba Bunyagwe 25/11/2022 YES 7/12/2022 Yes Yes Yes Yes Nsinze PDM \\|", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 58, "level": 3}}, {"headings_1": {"content": "Budatu SACCO", "page": 58, "level": 3}}], "page": 58, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Bunyagqwe SACCO", "metadata": {"headings": [{"headings_0": {"content": "| Bunyagqwe SACCO", "page": 58, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 58, "level": 3}}], "page": 58, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nNamutumba Buwongo Nsinze 25/11/2022 YES 7/12/2022 Yes Yes Yes Yes Buwongo PDM SACCO  \nNamutumba Isegero Nsinze 25/11/2022 YES 7/12/2022 Yes Yes Yes Yes Isegero PDM SACCO  \n[EN  \nNamutumba Bukenhe Ward 25/11/2022 7/12/2022 Yes Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "| Bunyagqwe SACCO", "page": 58, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 58, "level": 3}}], "page": 58, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "YES", "metadata": {"headings": [{"headings_0": {"content": "YES", "page": 58, "level": 5}}, {"headings_1": {"content": "| Bunyagqwe SACCO", "page": 58, "level": 3}}], "page": 58, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bukenhe Nsinze PDM  \nWard \\| SACCO  \nI  \nNamutumba Bukolo Ward 25/11/2022 YES 7/12/2022 Yes Yes Yes Yes Nsinze PDM  \nBukolo Ward SACCO  \nNamutumba Buwongo A 25/11/2022 7] YES 7/12/2022 Yes Yes Yes Yes Buwongo A Ward Nsinze  \nWard PDM SACCO \n\\|  \nNamutumba Buwongo B 25/11/2022 YES 771272022 Yes Yes Yes Yes Buwongo B Ward Nsinze  \nWard PDM SACCO  \n\\|  \nNamutumba Buyunga Ward 25/11/2022 YES 7/12/2022 Yes Yes Yes Yes Buyunga Nsinze PDM  \nWard SACCO Fiano I  \nNamutumba Nabukalu Ward 25/11/2022 YES Yes Yes Yes Yes Nabukalu Nsinze PDM  \nWard  \nSACCO  \nNamutumba Namasere Namasere Ward 25/11/2022 YES 7/12/2022 Yes Yes Yes Yes Ward Nsinze PDM \n54 \nSACCO \\| \\| Namutumba Namavundu 25/11/2022 YES 7/12/2022 Yes Yes Yes Yes Namavundu Ward Nsinze \nWard PDM SACCO \nNamutumba Nsinze Ward 25/11/2022 YES 7/12/2022 Yes Yes Yes Yes Nsinze PDM \nNsinze Ward SACCO \nNamutumba Isita Mazuba 25/11/2022 YES 6/12/2022 Yes Yes Yes \\| Yes Isita PDM SACCO \nNamutumba Kagaire Mazuba 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Kagaire PDM SACCO  \nNamutumba Mazuba - 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Mazuba PDM \nMazuba SACCO \\| Namutumba Mpeizya Mazuba 25/11/2022 YES 6/12/2022 \\| Yes Yes Yes Yes Mpeizya PDM SACCO  \nNamutumba Nawanzali 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Mazuba PDM \nNawanzali", "metadata": {"headings": [{"headings_0": {"content": "YES", "page": 58, "level": 5}}, {"headings_1": {"content": "| Bunyagqwe SACCO", "page": 58, "level": 3}}, [{"headings_0": {"content": "YES", "page": 58, "level": 5}}, {"headings_1": {"content": "| Bunyagqwe SACCO", "page": 58, "level": 3}}], [{"headings_0": {"content": "YES", "page": 58, "level": 5}}, {"headings_1": {"content": "| Bunyagqwe SACCO", "page": 58, "level": 3}}], [{"headings_0": {"content": "YES", "page": 58, "level": 5}}, {"headings_1": {"content": "| Bunyagqwe SACCO", "page": 58, "level": 3}}], [{"headings_0": {"content": "YES", "page": 58, "level": 5}}, {"headings_1": {"content": "| Bunyagqwe SACCO", "page": 58, "level": 3}}], [{"headings_0": {"content": "YES", "page": 58, "level": 5}}, {"headings_1": {"content": "| Bunyagqwe SACCO", "page": 58, "level": 3}}], [{"headings_0": {"content": "YES", "page": 58, "level": 5}}, {"headings_1": {"content": "| Bunyagqwe SACCO", "page": 58, "level": 3}}], [{"headings_0": {"content": "YES", "page": 58, "level": 5}}, {"headings_1": {"content": "| Bunyagqwe SACCO", "page": 58, "level": 3}}], [{"headings_0": {"content": "YES", "page": 58, "level": 5}}, {"headings_1": {"content": "| Bunyagqwe SACCO", "page": 58, "level": 3}}], [{"headings_0": {"content": "YES", "page": 58, "level": 5}}, {"headings_1": {"content": "| Bunyagqwe SACCO", "page": 58, "level": 3}}], [{"headings_0": {"content": "YES", "page": 58, "level": 5}}, {"headings_1": {"content": "| Bunyagqwe SACCO", "page": 58, "level": 3}}]], "page": 58, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 59, "level": 3}}, {"headings_1": {"content": "YES", "page": 58, "level": 5}}], "page": 59, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Namutumba Nsoola Mazuba 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Nsoola PDM SACCO  \n\\|  \nNamutumba Buwanga 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Bugobi PDM  \nBuwanga", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 59, "level": 3}}, {"headings_1": {"content": "YES", "page": 58, "level": 5}}], "page": 59, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 59, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 59, "level": 3}}], "page": 59, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BE  \nNamutumba Kibigo Bugobi 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Kibigo PDM SACCO  \nNamutumba Kisiiro Bugobi 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Kisiiro PDM SACCO \nNamutumba Makenha Bugobi 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Makenha PDM SACCO \nNamutumba Nakazinga 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Bugobi PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 59, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 59, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 59, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 59, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 59, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 59, "level": 3}}]], "page": 59, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nakazinga", "metadata": {"headings": [{"headings_0": {"content": "Nakazinga", "page": 59, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 59, "level": 3}}], "page": 59, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO \nNamutumba Bugobi B Ward 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Bugobi B Bugobi PDM", "metadata": {"headings": [{"headings_0": {"content": "Nakazinga", "page": 59, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 59, "level": 3}}, [{"headings_0": {"content": "Nakazinga", "page": 59, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 59, "level": 3}}]], "page": 59, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ward", "metadata": {"headings": [{"headings_0": {"content": "Ward", "page": 59, "level": 3}}, {"headings_1": {"content": "Nakazinga", "page": 59, "level": 1}}], "page": 59, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO \nNamutumba Bugobi Central 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Bugobi Ward Bugobi  \nCentral Ward PDM SACCO \nNamutumba Bugobi East 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Bugobi East Ward Bugobi  \nWard PDM SACCO \nNamutumba Bukenga Ward 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Bukenga Bugobi PDM  \nWard  \nSACCO \n55 \nNamutumba \u2014 Kibigo Ward 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "Ward", "page": 59, "level": 3}}, {"headings_1": {"content": "Nakazinga", "page": 59, "level": 1}}, [{"headings_0": {"content": "Ward", "page": 59, "level": 3}}, {"headings_1": {"content": "Nakazinga", "page": 59, "level": 1}}], [{"headings_0": {"content": "Ward", "page": 59, "level": 3}}, {"headings_1": {"content": "Nakazinga", "page": 59, "level": 1}}], [{"headings_0": {"content": "Ward", "page": 59, "level": 3}}, {"headings_1": {"content": "Nakazinga", "page": 59, "level": 1}}], [{"headings_0": {"content": "Ward", "page": 59, "level": 3}}, {"headings_1": {"content": "Nakazinga", "page": 59, "level": 1}}], [{"headings_0": {"content": "Ward", "page": 59, "level": 3}}, {"headings_1": {"content": "Nakazinga", "page": 59, "level": 1}}]], "page": 59, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Bugobi PDM", "metadata": {"headings": [{"headings_0": {"content": "| Bugobi PDM", "page": 60, "level": 5}}, {"headings_1": {"content": "Ward", "page": 59, "level": 3}}], "page": 60, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kibigo Ward SACCO  \nNamutumba Town Side Ward 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Town Side Bugobi PDM  \n\\| Ward SACCO  \nNamatumba Bubutya 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Bulange PDM  \nBubutya  \nSACCO  \nNamutumba Bukenga 25/11/2022 \u2014 YES 6/12/2022 Yes Yes Yes Yes Bulange PDM", "metadata": {"headings": [{"headings_0": {"content": "| Bugobi PDM", "page": 60, "level": 5}}, {"headings_1": {"content": "Ward", "page": 59, "level": 3}}], "page": 60, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bukenga", "metadata": {"headings": [{"headings_0": {"content": "Bukenga", "page": 60, "level": 6}}, {"headings_1": {"content": "| Bugobi PDM", "page": 60, "level": 5}}], "page": 60, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO  \nNamutumba Bulange- 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Bulange PDM  \nBulange  \nSACCO  \nNamutumba Buwaga 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Bulange PDM", "metadata": {"headings": [{"headings_0": {"content": "Bukenga", "page": 60, "level": 6}}, {"headings_1": {"content": "| Bugobi PDM", "page": 60, "level": 5}}], "page": 60, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Buwaga", "metadata": {"headings": [{"headings_0": {"content": "Buwaga", "page": 60, "level": 6}}, {"headings_1": {"content": "Bukenga", "page": 60, "level": 6}}], "page": 60, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO  \nNamutumba Kirerema 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Bulange PDM  \nKirerema  \nSACCO  \nNamutumba Kisenyi Bulange 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Kisenyi PDM SACCO  \nNamutumba Mpumiro 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Bulange PDM", "metadata": {"headings": [{"headings_0": {"content": "Buwaga", "page": 60, "level": 6}}, {"headings_1": {"content": "Bukenga", "page": 60, "level": 6}}], "page": 60, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mpumiro", "metadata": {"headings": [{"headings_0": {"content": "Mpumiro", "page": 60, "level": 1}}, {"headings_1": {"content": "Buwaga", "page": 60, "level": 6}}], "page": 60, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO  \nNamutumba Nawankofu 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Bulange PDM  \nNawa nkofu SACCO  \n\\_\\|  \nNamutumba Namutumba 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "Mpumiro", "page": 60, "level": 1}}, {"headings_1": {"content": "Buwaga", "page": 60, "level": 6}}], "page": 60, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "~|", "metadata": {"headings": [{"headings_0": {"content": "~|", "page": 60, "level": 1}}, {"headings_1": {"content": "Mpumiro", "page": 60, "level": 1}}], "page": 60, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Central Ward  \nNamutumba Namutumba  \nCentral Ward PDM SACCO  \nNamutumba Namutumba 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes North Ward  \nNamutumba Namutumba  \nNorth Ward PDM SACCO  \nNamutumba Namutumba 25/11/2022 YES 6/12/2022 Yes Yes Yes South Ward  \nNamutumba Namutumba  \nSouth Ward PDM SACCO  \n\u2014\u2014  \nNamutumba Bugiri Kagulu 25/11/2022 YES 6/12/2022 Yes Yes Yes Bugiri PDM SACCO  \nNamutumba Irwaniro Kagulu 25/11/2022 YES 6/12/2022 Yes Yes Yes Irwaniro PDM SACCO \n56 \nNamutumba Kagulu-Kagulu 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes PDM SACCO  \nKagulu  \n(Namutumba)  \nNamutumba Nabweyo 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Nabweyo - Kagulu PDM", "metadata": {"headings": [{"headings_0": {"content": "~|", "page": 60, "level": 1}}, {"headings_1": {"content": "Mpumiro", "page": 60, "level": 1}}, [{"headings_0": {"content": "~|", "page": 60, "level": 1}}, {"headings_1": {"content": "Mpumiro", "page": 60, "level": 1}}], [{"headings_0": {"content": "~|", "page": 60, "level": 1}}, {"headings_1": {"content": "Mpumiro", "page": 60, "level": 1}}]], "page": 60, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kagulu", "metadata": {"headings": [{"headings_0": {"content": "Kagulu", "page": 61, "level": 6}}, {"headings_1": {"content": "~|", "page": 60, "level": 1}}], "page": 61, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO  \nNamutumba Buyange 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Magada PDM", "metadata": {"headings": [{"headings_0": {"content": "Kagulu", "page": 61, "level": 6}}, {"headings_1": {"content": "~|", "page": 60, "level": 1}}], "page": 61, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Buyange", "metadata": {"headings": [{"headings_0": {"content": "Buyange", "page": 61, "level": 1}}, {"headings_1": {"content": "Kagulu", "page": 61, "level": 6}}], "page": 61, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO  \nNamutumba Kategere 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Magada PDM  \nKategere  \nSACCO  \nNamutumba Magada North 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Magada PDM", "metadata": {"headings": [{"headings_0": {"content": "Buyange", "page": 61, "level": 1}}, {"headings_1": {"content": "Kagulu", "page": 61, "level": 6}}], "page": 61, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Magada", "metadata": {"headings": [{"headings_0": {"content": "Magada", "page": 61, "level": 1}}, {"headings_1": {"content": "Buyange", "page": 61, "level": 1}}], "page": 61, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}, {"headings_1": {"content": "Magada", "page": 61, "level": 1}}], "page": 61, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Namutumba Magada South 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Magada PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}, {"headings_1": {"content": "Magada", "page": 61, "level": 1}}], "page": 61, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Magada", "metadata": {"headings": [{"headings_0": {"content": "Magada", "page": 61, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 61, "level": 3}}], "page": 61, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO  \nNamutumba Bukonte 25/11/2022 YES 6/12/2022 Yes \\| Yes Yes Yes Nawaikona PDM", "metadata": {"headings": [{"headings_0": {"content": "Magada", "page": 61, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 61, "level": 3}}], "page": 61, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bukonte", "metadata": {"headings": [{"headings_0": {"content": "Bukonte", "page": 61, "level": 3}}, {"headings_1": {"content": "Magada", "page": 61, "level": 6}}], "page": 61, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO  \nNamutumba Kivule 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Nawaikona PDM  \nKivule", "metadata": {"headings": [{"headings_0": {"content": "Bukonte", "page": 61, "level": 3}}, {"headings_1": {"content": "Magada", "page": 61, "level": 6}}], "page": 61, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}, {"headings_1": {"content": "Bukonte", "page": 61, "level": 3}}], "page": 61, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Namutumba Nakawunzo 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Nawaikona PDM  \nNakawunzo SACCO  \nNamutumba Nawaikona- 25/11/2022 YES 6/12/2022 Yes Yes Yes Yes Nawaikona PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}, {"headings_1": {"content": "Bukonte", "page": 61, "level": 3}}], "page": 61, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nawaikona", "metadata": {"headings": [{"headings_0": {"content": "Nawaikona", "page": 61, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 61, "level": 3}}], "page": 61, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO  \nNamutumba Igerera Kizuba 28/11/2022 YES 6/12/2022 Yes Yes Yes Yes Igerera PDM SACCO  \nNamutumba Kizuba \u2014Kizuba 28/11/2022 YES 6/12/2022 Yes Yes Yes Yes Kizuba PDM SACCO  \nNamutumba Nakalokwe 28/11/2022 YES 6/12/2022 Yes Yes Yes Yes Kizuba PDM", "metadata": {"headings": [{"headings_0": {"content": "Nawaikona", "page": 61, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 61, "level": 3}}], "page": 61, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nakalokwe", "metadata": {"headings": [{"headings_0": {"content": "Nakalokwe", "page": 61, "level": 3}}, {"headings_1": {"content": "Nawaikona", "page": 61, "level": 3}}], "page": 61, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO  \nNamutumba Nawansagwa 28/11/2022 YES 6/12/2022 Yes Yes Yes Yes Kizuba PDM \\| Nawansagwa SACCO  \nNamutumba Ituba 28/11/2022 YES 6/12/2022 Yes Yes Namutumba  \nItuba PDM SACCO  \nNamutumba Kigalama 28/11/2022 YES 6/12/2022 Yes Yes Yes Yes Kigalama", "metadata": {"headings": [{"headings_0": {"content": "Nakalokwe", "page": 61, "level": 3}}, {"headings_1": {"content": "Nawaikona", "page": 61, "level": 3}}], "page": 61, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Namutumba", "metadata": {"headings": [{"headings_0": {"content": "Namutumba", "page": 61, "level": 3}}, {"headings_1": {"content": "Nakalokwe", "page": 61, "level": 3}}], "page": 61, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "37 \n\\| PDM SACCO  \n\\| Namutumba Nakyeere 28/11/2022 YES 6/12/2022 Yes Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "Namutumba", "page": 61, "level": 3}}, {"headings_1": {"content": "Nakalokwe", "page": 61, "level": 3}}, [{"headings_0": {"content": "Namutumba", "page": 61, "level": 3}}, {"headings_1": {"content": "Nakalokwe", "page": 61, "level": 3}}]], "page": 61, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Namutumba", "metadata": {"headings": [{"headings_0": {"content": "Namutumba", "page": 62, "level": 3}}, {"headings_1": {"content": "Namutumba", "page": 61, "level": 3}}], "page": 62, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nakyeere PDM SACCO  \nNamutumba Namato 28/11/2022 YES 6/12/2022 Yes Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "Namutumba", "page": 62, "level": 3}}, {"headings_1": {"content": "Namutumba", "page": 61, "level": 3}}], "page": 62, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Namutumba", "metadata": {"headings": [{"headings_0": {"content": "Namutumba", "page": 62, "level": 3}}, {"headings_1": {"content": "Namutumba", "page": 62, "level": 3}}], "page": 62, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Namato PDM SACCO  \nNamutumba Nawampandu 28/11/2022 YES 6/12/2022 Yes Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "Namutumba", "page": 62, "level": 3}}, {"headings_1": {"content": "Namutumba", "page": 62, "level": 3}}], "page": 62, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Namutumba", "metadata": {"headings": [{"headings_0": {"content": "Namutumba", "page": 62, "level": 3}}, {"headings_1": {"content": "Namutumba", "page": 62, "level": 3}}], "page": 62, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nawampandu PDM SACCO L \nAppendix 16: Functionality SACCO Committees and Sub-committees  \nName of Supervisory Executive committee Loan sub committee Production sub Marketing sub Business Finance and Remarks SACCO committee  \ncommittee committee development investment sub  \nservices sub committee  \ncommittee  \nWas it Isthe Was it Is the Was it Is the Was it Is the Was it Is the Was Is the Was it Is the  \nconsti committe constitut committe constitut committe constitut commit constit commi it commi constit commi  \ntuted e ed? e ed? e ed? tee uted? ttee cons ttee uted? ttee", "metadata": {"headings": [{"headings_0": {"content": "Namutumba", "page": 62, "level": 3}}, {"headings_1": {"content": "Namutumba", "page": 62, "level": 3}}, [{"headings_0": {"content": "Namutumba", "page": 62, "level": 3}}, {"headings_1": {"content": "Namutumba", "page": 62, "level": 3}}]], "page": 62, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- operation (yes/no) operatio (yes/no) operatio (yes/no) operati (yes/n operat titut operat (yes/n operat (yes/ al? nal? nal? onal? 0) ional? ed? ional? 0) ional?", "metadata": {"headings": [{"headings_0": {"content": "Namutumba", "page": 62, "level": 3}}, {"headings_1": {"content": "Namutumba", "page": 62, "level": 3}}], "page": 62, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "no) (operatio (operatio (operatio (operati (opera (yes (opera (opera", "metadata": {"headings": [{"headings_0": {"content": "no) (operatio (operatio (operatio (operati (opera (yes (opera (opera", "page": 62, "level": 3}}, {"headings_1": {"content": "Namutumba", "page": 62, "level": 3}}], "page": 62, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nal or not nal or nal or onal or tional /no) tional tional  \noperation not not not or not or not or not  \nal) operatio operatio operati operat operat operat  \nnal) nal) onal) i ional) ional)  \nBudomero YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ivukula business development and PDM SACCO  \nfinance investment committee was not  \n\u2014  \nconstituted  \nIvukula - YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing,", "metadata": {"headings": [{"headings_0": {"content": "no) (operatio (operatio (operatio (operati (opera (yes (opera (opera", "page": 62, "level": 3}}, {"headings_1": {"content": "Namutumba", "page": 62, "level": 3}}], "page": 62, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ivukula", "metadata": {"headings": [{"headings_0": {"content": "Ivukula", "page": 62, "level": 3}}, {"headings_1": {"content": "no) (operatio (operatio (operatio (operati (opera (yes (opera (opera", "page": 62, "level": 3}}], "page": 62, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "business development and PDM SACCO  \nfinance investment committee was not constituted  \nI  \nKamudoke  \nYES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ivukula business development and PDM SACCO  \nfinance investment committee was not constituted  \nKimenyulo YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ivukula  \nbusiness development and PDM SACCO  \nfinance investment  \n=  \ncommittee was not constituted \n58 \nKirongo YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ivukula business development and PDM SACCO  \nfinance investment committee was not  \nL 4 constituted Kisewuzi YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing,", "metadata": {"headings": [{"headings_0": {"content": "Ivukula", "page": 62, "level": 3}}, {"headings_1": {"content": "no) (operatio (operatio (operatio (operati (opera (yes (opera (opera", "page": 62, "level": 3}}, [{"headings_0": {"content": "Ivukula", "page": 62, "level": 3}}, {"headings_1": {"content": "no) (operatio (operatio (operatio (operati (opera (yes (opera (opera", "page": 62, "level": 3}}], [{"headings_0": {"content": "Ivukula", "page": 62, "level": 3}}, {"headings_1": {"content": "no) (operatio (operatio (operatio (operati (opera (yes (opera (opera", "page": 62, "level": 3}}]], "page": 62, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ivukula", "metadata": {"headings": [{"headings_0": {"content": "Ivukula", "page": 63, "level": 3}}, {"headings_1": {"content": "Ivukula", "page": 62, "level": 3}}], "page": 63, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "business development and PDM SACCO  \nfinance investment committee was not constituted  \nNabitula YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ivukula business development and PDM SACCO  \nfinance investment committee was not  \n\\|  \nconstituted  \nBugabula YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward business development and", "metadata": {"headings": [{"headings_0": {"content": "Ivukula", "page": 63, "level": 3}}, {"headings_1": {"content": "Ivukula", "page": 62, "level": 3}}], "page": 63, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ivukula finance investment", "metadata": {"headings": [{"headings_0": {"content": "Ivukula finance investment", "page": 63, "level": 3}}, {"headings_1": {"content": "Ivukula", "page": 63, "level": 3}}], "page": 63, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO  \ncommittee was not constituted  \nGasani YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward  \nbusiness development and Ivukula finance investment PDM SACCO  \ncommittee was not constituted  \nIvukula YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward business development and Ivukula finance investment PDM SACCO  \ncommittee was not constituted  \nKakoola YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward business development and Ivukula finance investment PDM SACCO  \ncommittee was not constituted  \nMpande YES YES YES YES YES YES NO NO NO NO \\| NO NO NO NO The production, marketing, Ward business development and Ivukula finance investment PDM SACCO  \ncommittee was not constituted  \nNakazinga YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward business development and Ivukula finance investment PDM SACCO  \ncommittee was not constituted  \nNawankima\\_\\| YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, \n39", "metadata": {"headings": [{"headings_0": {"content": "Ivukula finance investment", "page": 63, "level": 3}}, {"headings_1": {"content": "Ivukula", "page": 63, "level": 3}}, [{"headings_0": {"content": "Ivukula finance investment", "page": 63, "level": 3}}, {"headings_1": {"content": "Ivukula", "page": 63, "level": 3}}]], "page": 63, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ward", "metadata": {"headings": [{"headings_0": {"content": "Ward", "page": 64, "level": 3}}, {"headings_1": {"content": "Ivukula finance investment", "page": 63, "level": 3}}], "page": 64, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "~] business development and Ivukula finance investment PDM SACCO  \n\\| \ncommittee was not constituted  \nBuwalira YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Nangonde business development and PDM SACCO  \nfinance investment committee was not  \n\\| \\_\\| constituted Iwungiro YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Nangonde business development and PDM SACCO  \nfinance investment committee was not  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Ward", "page": 64, "level": 3}}, {"headings_1": {"content": "Ivukula finance investment", "page": 63, "level": 3}}, [{"headings_0": {"content": "Ward", "page": 64, "level": 3}}, {"headings_1": {"content": "Ivukula finance investment", "page": 63, "level": 3}}]], "page": 64, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "constituted  \nKisega YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Nangonde business development and PDM SACCO  \nfinance investment committee was not constituted  \nLwatama YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Nangonde business development and PDM SACCO  \nfinance investment committee was not  \n\u2014 I constituted Namakoko YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Nangonde business development and PDM SACCO  \nfinance investment committee was not constituted  \nBunangwe YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward  \nbusiness development and Nangonde finance investment PDM SACCO \n\\|  \ncommittee was not  \nI \\_ constituted Butimbo YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing,", "metadata": {"headings": [{"headings_0": {"content": "Ward", "page": 64, "level": 3}}, {"headings_1": {"content": "Ivukula finance investment", "page": 63, "level": 3}}, [{"headings_0": {"content": "Ward", "page": 64, "level": 3}}, {"headings_1": {"content": "Ivukula finance investment", "page": 63, "level": 3}}]], "page": 64, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ward", "metadata": {"headings": [{"headings_0": {"content": "Ward", "page": 64, "level": 3}}, {"headings_1": {"content": "Ward", "page": 64, "level": 3}}], "page": 64, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "business development and Nangonde finance investment PDM SACCO  \n\\| committee was not  \nI \nconstituted  \n\\|  \nIkwizi Ward YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Nangonde business development and PDM SACCO  \nfinance investment committee was not constituted  \nBE  \nIwungiro YES YES YES YES YES YES \\| NO NO NO NO NO NO NO NO The production, marketing, Ward business development and \n60 \nNangonde finance investment PDM SACCO  \ncommittee was not constituted  \nKigunda YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward business development and Nangonde finance investment PDM SACCO  \ncommittee was not", "metadata": {"headings": [{"headings_0": {"content": "Ward", "page": 64, "level": 3}}, {"headings_1": {"content": "Ward", "page": 64, "level": 3}}, [{"headings_0": {"content": "Ward", "page": 64, "level": 3}}, {"headings_1": {"content": "Ward", "page": 64, "level": 3}}], [{"headings_0": {"content": "Ward", "page": 64, "level": 3}}, {"headings_1": {"content": "Ward", "page": 64, "level": 3}}], [{"headings_0": {"content": "Ward", "page": 64, "level": 3}}, {"headings_1": {"content": "Ward", "page": 64, "level": 3}}]], "page": 64, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "doe", "metadata": {"headings": [{"headings_0": {"content": "doe", "page": 65, "level": 3}}, {"headings_1": {"content": "Ward", "page": 64, "level": 3}}], "page": 65, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "constituted  \nKitaigalwa YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward business development and Nangonde finance investment PDM SACCO  \ncommittee was not constituted  \n\\|  \nNangonde YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing,", "metadata": {"headings": [{"headings_0": {"content": "doe", "page": 65, "level": 3}}, {"headings_1": {"content": "Ward", "page": 64, "level": 3}}], "page": 65, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Central", "metadata": {"headings": [{"headings_0": {"content": "Central", "page": 65, "level": 3}}, {"headings_1": {"content": "doe", "page": 65, "level": 3}}], "page": 65, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "business development and Ward finance investment", "metadata": {"headings": [{"headings_0": {"content": "Central", "page": 65, "level": 3}}, {"headings_1": {"content": "doe", "page": 65, "level": 3}}], "page": 65, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nangonde", "metadata": {"headings": [{"headings_0": {"content": "Nangonde", "page": 65, "level": 1}}, {"headings_1": {"content": "Central", "page": 65, "level": 3}}], "page": 65, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "committee was not  \nPDM SACCO constituted Nangonde YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward business development and Nangonde finance investment PDM SACCO  \ncommittee was not constituted  \nNawandaka YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing,", "metadata": {"headings": [{"headings_0": {"content": "Nangonde", "page": 65, "level": 1}}, {"headings_1": {"content": "Central", "page": 65, "level": 3}}], "page": 65, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ward", "metadata": {"headings": [{"headings_0": {"content": "Ward", "page": 65, "level": 3}}, {"headings_1": {"content": "Nangonde", "page": 65, "level": 1}}], "page": 65, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "business development and Nangonde finance investment PDM SACCO  \ncommittee was not constituted  \nIrondo YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, \n\\|  \nKiwanyi business development and PDM SACCO  \nfinance investment committee was not constituted  \nIzirangobi YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing,", "metadata": {"headings": [{"headings_0": {"content": "Ward", "page": 65, "level": 3}}, {"headings_1": {"content": "Nangonde", "page": 65, "level": 1}}, [{"headings_0": {"content": "Ward", "page": 65, "level": 3}}, {"headings_1": {"content": "Nangonde", "page": 65, "level": 1}}]], "page": 65, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kiwanyi", "metadata": {"headings": [{"headings_0": {"content": "Kiwanyi", "page": 65, "level": 2}}, {"headings_1": {"content": "Ward", "page": 65, "level": 3}}], "page": 65, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "business development and PDM SACCO  \nfinance investment committee was not  \n\u2014 1 constituted Kiwanyi - YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Kiwanyi business development and PDM SACCO  \nfinance investment committee was not constituted  \nMulama YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing,", "metadata": {"headings": [{"headings_0": {"content": "Kiwanyi", "page": 65, "level": 2}}, {"headings_1": {"content": "Ward", "page": 65, "level": 3}}], "page": 65, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kiwanyi", "metadata": {"headings": [{"headings_0": {"content": "Kiwanyi", "page": 65, "level": 1}}, {"headings_1": {"content": "Kiwanyi", "page": 65, "level": 2}}], "page": 65, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "business development and PDM SACCO  \nfinance investment \n61 \ncommittee was not \na", "metadata": {"headings": [{"headings_0": {"content": "Kiwanyi", "page": 65, "level": 1}}, {"headings_1": {"content": "Kiwanyi", "page": 65, "level": 2}}, [{"headings_0": {"content": "Kiwanyi", "page": 65, "level": 1}}, {"headings_1": {"content": "Kiwanyi", "page": 65, "level": 2}}], [{"headings_0": {"content": "Kiwanyi", "page": 65, "level": 1}}, {"headings_1": {"content": "Kiwanyi", "page": 65, "level": 2}}], [{"headings_0": {"content": "Kiwanyi", "page": 65, "level": 1}}, {"headings_1": {"content": "Kiwanyi", "page": 65, "level": 2}}]], "page": 65, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "constituted", "metadata": {"headings": [{"headings_0": {"content": "constituted", "page": 66, "level": 3}}, {"headings_1": {"content": "Kiwanyi", "page": 65, "level": 1}}], "page": 66, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nabinyonyi YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Kiwanyi business development and PDM SACCO  \nfinance investment committee was not constituted  \n\\|  \nNamalemba YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, \n\\|  \nKiwanyi business development and PDM SACCO  \nfinance investment committee was not  \nYES - constituted Nambula YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Kiwanyi business development and PDM SACCO  \nfinance investment committee was not", "metadata": {"headings": [{"headings_0": {"content": "constituted", "page": 66, "level": 3}}, {"headings_1": {"content": "Kiwanyi", "page": 65, "level": 1}}, [{"headings_0": {"content": "constituted", "page": 66, "level": 3}}, {"headings_1": {"content": "Kiwanyi", "page": 65, "level": 1}}]], "page": 66, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "constituted", "metadata": {"headings": [{"headings_0": {"content": "constituted", "page": 66, "level": 3}}, {"headings_1": {"content": "constituted", "page": 66, "level": 3}}], "page": 66, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kasozi YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Kibaale PDM  \nbusiness development and SACCO finance investment committee was not  \n\\| [EN constituted Kibaale- YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Kibaale PDM  \nbusiness development and SACCO finance investment committee was not constituted  \nKiranga YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Kibaale PDM  \nbusiness development and SACCO finance investment committee was not  \nNO constituted \\| Kisega YES YES YES YES YES YES NO \nNO NO NO \\| NO NO NO The production, marketing, Kibaale PDM  \nbusiness development and SACCO finance investment committee was not constituted  \nNamakoko YES YES YES YES YES YES NO NO \\| NO NO NO NO NO NO The production, marketing, Kibaale PDM  \nbusiness development and SACCO finance investment committee was not constituted  \nNawangisa YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Kibaale PDM  \nbusiness development and SACCO finance investment committee was not \n62 \nconstituted  \nBugumba YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward business development and Kibaale PDM  \nfinance investment", "metadata": {"headings": [{"headings_0": {"content": "constituted", "page": 66, "level": 3}}, {"headings_1": {"content": "constituted", "page": 66, "level": 3}}, [{"headings_0": {"content": "constituted", "page": 66, "level": 3}}, {"headings_1": {"content": "constituted", "page": 66, "level": 3}}], [{"headings_0": {"content": "constituted", "page": 66, "level": 3}}, {"headings_1": {"content": "constituted", "page": 66, "level": 3}}], [{"headings_0": {"content": "constituted", "page": 66, "level": 3}}, {"headings_1": {"content": "constituted", "page": 66, "level": 3}}]], "page": 66, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 67, "level": 3}}, {"headings_1": {"content": "constituted", "page": 66, "level": 3}}], "page": 67, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "committee was not constituted  \nMpulira YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward business development and Kibaale PDM  \nfinance investment  \nSACCO  \ncommittee was not constituted  \n\\|  \nNabisoigi YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing,", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 67, "level": 3}}, {"headings_1": {"content": "constituted", "page": 66, "level": 3}}], "page": 67, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Central", "metadata": {"headings": [{"headings_0": {"content": "Central", "page": 67, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 67, "level": 3}}], "page": 67, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "business development and Ward finance investment Kibaale PDM  \ncommittee was not  \nSACCO \\| constituted Nabisoigi YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward business development and Kibaale PDM  \nfinance investment  \nSACCO  \ncommittee was not constituted  \nNakyeere YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward business development and Kibaale PDM  \nfinance investment  \nSACCO  \ncommittee was not constituted  \nBudatu YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing,", "metadata": {"headings": [{"headings_0": {"content": "Central", "page": 67, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 67, "level": 3}}], "page": 67, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nabweyo", "metadata": {"headings": [{"headings_0": {"content": "Nabweyo", "page": 67, "level": 1}}, {"headings_1": {"content": "Central", "page": 67, "level": 3}}], "page": 67, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "business development and PDM SACCO  \nfinance investment committee was not constituted  \nBusini YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing,", "metadata": {"headings": [{"headings_0": {"content": "Nabweyo", "page": 67, "level": 1}}, {"headings_1": {"content": "Central", "page": 67, "level": 3}}], "page": 67, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nabweyo", "metadata": {"headings": [{"headings_0": {"content": "Nabweyo", "page": 67, "level": 1}}, {"headings_1": {"content": "Nabweyo", "page": 67, "level": 1}}], "page": 67, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "business development and PDM SACCO  \nfinance investment committee was not  \n\\| constituted  \n\\|  \nNabweyo - YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing,", "metadata": {"headings": [{"headings_0": {"content": "Nabweyo", "page": 67, "level": 1}}, {"headings_1": {"content": "Nabweyo", "page": 67, "level": 1}}], "page": 67, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nabweyo", "metadata": {"headings": [{"headings_0": {"content": "Nabweyo", "page": 67, "level": 1}}, {"headings_1": {"content": "Nabweyo", "page": 67, "level": 1}}], "page": 67, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "business development and PDM SACCO  \nfinance investment committee was not constituted  \nBubago YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Nsinze PDM  \nbusiness development and SACCO finance investment L  \ncommittee was not constituted", "metadata": {"headings": [{"headings_0": {"content": "Nabweyo", "page": 67, "level": 1}}, {"headings_1": {"content": "Nabweyo", "page": 67, "level": 1}}], "page": 67, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bunyagwe YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Nsinze PDM  \nbusiness development and SACCO finance investment committee was not constituted  \n\\|\\_  \nBuwongo YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Nsinze PDM  \nbusiness development and SACCO finance investment committee was not  \n4 [EEE constituted Isegero YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Nsinze PDM  \nbusiness development and SACCO finance investment committee was not constituted  \nBukenhe YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward  \nbusiness development and Nsinze PDM  \nfinance investment  \nSACCO  \ncommittee was not constituted  \nBukolo YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward business development and Nsinze PDM  \nfinance investment  \nSACCO  \ncommittee was not constituted  \nBuwongo A YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward business development and Nsinze PDM  \nfinance investment  \nSACCO  \n\\|  \ncommittee was not constituted  \nBuwongo B YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward business development and Nsinze PDM  \nfinance investment  \nSACCO  \ncommittee was not constituted  \n\\|  \nBuyunga YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward business development and Nsinze PDM  \nfinance investment", "metadata": {"headings": [{"headings_0": {"content": "Nabweyo", "page": 67, "level": 1}}, {"headings_1": {"content": "Nabweyo", "page": 67, "level": 1}}], "page": 68, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 68, "level": 3}}, {"headings_1": {"content": "Nabweyo", "page": 67, "level": 1}}], "page": 68, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "committee was not  \nNO . constituted Nabukalu YES YES YES YES YES YES NO NO NO NO NO NO NO The production, marketing, Ward  \nbusiness development and Nsinze PDM  \nfinance investment  \nSACCO  \ncommittee was not constituted  \nNamasere YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, \n64 \nWard business development and Nsinze PDM  \nfinance investment  \nSACCO BEE committee was not \\_\\_\\_\\| constituted  \nNamavundu YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing,", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 68, "level": 3}}, {"headings_1": {"content": "Nabweyo", "page": 67, "level": 1}}, [{"headings_0": {"content": "SACCO", "page": 68, "level": 3}}, {"headings_1": {"content": "Nabweyo", "page": 67, "level": 1}}], [{"headings_0": {"content": "SACCO", "page": 68, "level": 3}}, {"headings_1": {"content": "Nabweyo", "page": 67, "level": 1}}]], "page": 68, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ward", "metadata": {"headings": [{"headings_0": {"content": "Ward", "page": 69, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 68, "level": 3}}], "page": 69, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "business development and Nsinze PDM  \nfinance investment  \nSACCO  \ncommittee was not constituted  \nNsinze YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing,", "metadata": {"headings": [{"headings_0": {"content": "Ward", "page": 69, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 68, "level": 3}}], "page": 69, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ward", "metadata": {"headings": [{"headings_0": {"content": "Ward", "page": 69, "level": 3}}, {"headings_1": {"content": "Ward", "page": 69, "level": 3}}], "page": 69, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "business development and Nsinze PDM  \nfinance investment  \nSACCO  \ncommittee was not constituted  \nyo  \nIsita YES YES YES YES YES YES NO NO NO NO NO NO NO The production, marketing,", "metadata": {"headings": [{"headings_0": {"content": "Ward", "page": 69, "level": 3}}, {"headings_1": {"content": "Ward", "page": 69, "level": 3}}], "page": 69, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1m", "metadata": {"headings": [{"headings_0": {"content": "1m", "page": 69, "level": 2}}, {"headings_1": {"content": "Ward", "page": 69, "level": 3}}], "page": 69, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mazuba business development and PDM SACCO  \nfinance investment committee was not constituted  \nKagaire YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Mazuba  \nbusiness development and PDM SACCO  \nfinance investment committee was not constituted  \nMazuba - YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Mazuba business development and PDM SACCO  \nfinance investment committee was not  \nu  \nconstituted  \nMpeizya YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing,", "metadata": {"headings": [{"headings_0": {"content": "1m", "page": 69, "level": 2}}, {"headings_1": {"content": "Ward", "page": 69, "level": 3}}], "page": 69, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mazuba", "metadata": {"headings": [{"headings_0": {"content": "Mazuba", "page": 69, "level": 3}}, {"headings_1": {"content": "1m", "page": 69, "level": 2}}], "page": 69, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "business development and PDM SACCO  \nfinance investment committee was not \n1 \nconstituted  \nNawanzali YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Mazuba business development and PDM SACCO  \nfinance investment committee was not constituted  \nNsoola YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Mazuba business development and PDM SACCO  \nfinance investment committee was not \n\\| \nconstituted  \nBuwanga YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Bugobi PDM  \nbusiness development and \n65 \nSACCO finance investment committee was not \\| \nconstituted  \nKibigo YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Bugobi PDM  \nbusiness development and", "metadata": {"headings": [{"headings_0": {"content": "Mazuba", "page": 69, "level": 3}}, {"headings_1": {"content": "1m", "page": 69, "level": 2}}, [{"headings_0": {"content": "Mazuba", "page": 69, "level": 3}}, {"headings_1": {"content": "1m", "page": 69, "level": 2}}], [{"headings_0": {"content": "Mazuba", "page": 69, "level": 3}}, {"headings_1": {"content": "1m", "page": 69, "level": 2}}], [{"headings_0": {"content": "Mazuba", "page": 69, "level": 3}}, {"headings_1": {"content": "1m", "page": 69, "level": 2}}], [{"headings_0": {"content": "Mazuba", "page": 69, "level": 3}}, {"headings_1": {"content": "1m", "page": 69, "level": 2}}], [{"headings_0": {"content": "Mazuba", "page": 69, "level": 3}}, {"headings_1": {"content": "1m", "page": 69, "level": 2}}], [{"headings_0": {"content": "Mazuba", "page": 69, "level": 3}}, {"headings_1": {"content": "1m", "page": 69, "level": 2}}], [{"headings_0": {"content": "Mazuba", "page": 69, "level": 3}}, {"headings_1": {"content": "1m", "page": 69, "level": 2}}]], "page": 69, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO finance investment", "metadata": {"headings": [{"headings_0": {"content": "SACCO finance investment", "page": 70, "level": 3}}, {"headings_1": {"content": "Mazuba", "page": 69, "level": 3}}], "page": 70, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "committee was not constituted  \nKisiiro YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Bugobi PDM  \nbusiness development and SACCO finance investment committee was not constituted  \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "SACCO finance investment", "page": 70, "level": 3}}, {"headings_1": {"content": "Mazuba", "page": 69, "level": 3}}], "page": 70, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Makenha", "metadata": {"headings": [{"headings_0": {"content": "Makenha", "page": 70, "level": 3}}, {"headings_1": {"content": "SACCO finance investment", "page": 70, "level": 3}}], "page": 70, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Bugobi PDM  \nbusiness development and SACCO finance investment \\| \ncommittee was not constituted  \nNakazinga YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Bugobi PDM  \nbusiness development and SACCO finance investment committee was not  \nYES 2 constituted Bugobi B YES  \nYES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward business development and Bugobi PDM  \nfinance investment  \nSACCO  \ncommittee was not", "metadata": {"headings": [{"headings_0": {"content": "Makenha", "page": 70, "level": 3}}, {"headings_1": {"content": "SACCO finance investment", "page": 70, "level": 3}}, [{"headings_0": {"content": "Makenha", "page": 70, "level": 3}}, {"headings_1": {"content": "SACCO finance investment", "page": 70, "level": 3}}]], "page": 70, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "no", "metadata": {"headings": [{"headings_0": {"content": "no", "page": 70, "level": 2}}, {"headings_1": {"content": "Makenha", "page": 70, "level": 3}}], "page": 70, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "constituted  \nBugobi YES YES YES YES YES YES NO NO NO NO NO NO NO The production, marketing,", "metadata": {"headings": [{"headings_0": {"content": "no", "page": 70, "level": 2}}, {"headings_1": {"content": "Makenha", "page": 70, "level": 3}}], "page": 70, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Central", "metadata": {"headings": [{"headings_0": {"content": "Central", "page": 70, "level": 3}}, {"headings_1": {"content": "no", "page": 70, "level": 2}}], "page": 70, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "business development and Ward finance investment Bugobi PDM  \ncommittee was not  \nSACCO a pr constituted Bugobi East YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward business development and Bugobi PDM  \nfinance investment  \nSACCO  \ncommittee was not  \nI  \nconstituted  \nBukenga YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward  \nbusiness development and Bugobi PDM  \nfinance investment  \nSACCO  \n7 \ncommittee was not \\| \nconstituted  \nKibigo Ward YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Bugobi PDM  \nbusiness development and SACCO \nI finance investment \n66", "metadata": {"headings": [{"headings_0": {"content": "Central", "page": 70, "level": 3}}, {"headings_1": {"content": "no", "page": 70, "level": 2}}, [{"headings_0": {"content": "Central", "page": 70, "level": 3}}, {"headings_1": {"content": "no", "page": 70, "level": 2}}], [{"headings_0": {"content": "Central", "page": 70, "level": 3}}, {"headings_1": {"content": "no", "page": 70, "level": 2}}], [{"headings_0": {"content": "Central", "page": 70, "level": 3}}, {"headings_1": {"content": "no", "page": 70, "level": 2}}], [{"headings_0": {"content": "Central", "page": 70, "level": 3}}, {"headings_1": {"content": "no", "page": 70, "level": 2}}]], "page": 70, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "committee was not constituted  \n\\|  \nTown Side YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Ward business development and Bugobi PDM  \nfinance investment  \nSACCO  \ncommittee was not constituted  \nBubutya YES YES YES YES YES YES NO NO NO NO NO IL NO NO The production, marketing, Bulange business development and PDM SACCO  \nfinance investment committee was not constituted  \nBukenga YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Bulange business development and PDM SACCO  \nfinance investment committee was not constituted  \nBulange- YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Bulange business development and PDM SACCO  \nfinance investment committee was not constituted  \nBuwaga YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Bulange business development and PDM SACCO  \nfinance investment committee was not constituted  \n\\|  \nKirerema YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing,", "metadata": {"headings": [{"headings_0": {"content": "Central", "page": 70, "level": 3}}, {"headings_1": {"content": "no", "page": 70, "level": 2}}], "page": 71, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bulange", "metadata": {"headings": [{"headings_0": {"content": "Bulange", "page": 71, "level": 1}}, {"headings_1": {"content": "Central", "page": 70, "level": 3}}], "page": 71, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "business development and PDM SACCO  \nfinance investment committee was not constituted  \nKisenyi YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing,", "metadata": {"headings": [{"headings_0": {"content": "Bulange", "page": 71, "level": 1}}, {"headings_1": {"content": "Central", "page": 70, "level": 3}}], "page": 71, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bulange", "metadata": {"headings": [{"headings_0": {"content": "Bulange", "page": 71, "level": 1}}, {"headings_1": {"content": "Bulange", "page": 71, "level": 1}}], "page": 71, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "business development and PDM SACCO  \nfinance investment committee was not constituted  \nMpumiro YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Bulange business development and PDM SACCO  \nfinance investment committee was not  \n\\| i constituted Nawankofu YES YES YES YES YES YES NO NO NO NO NO NO NO NO The production, marketing, Bulange  \nbusiness development and PDM SACCO  \nfinance investment committee was not \n67 \nconstituted Namutumba YES YES YES YES YES YES NO NO NO NO NO NO NO NO  \nCentral", "metadata": {"headings": [{"headings_0": {"content": "Bulange", "page": 71, "level": 1}}, {"headings_1": {"content": "Bulange", "page": 71, "level": 1}}, [{"headings_0": {"content": "Bulange", "page": 71, "level": 1}}, {"headings_1": {"content": "Bulange", "page": 71, "level": 1}}], [{"headings_0": {"content": "Bulange", "page": 71, "level": 1}}, {"headings_1": {"content": "Bulange", "page": 71, "level": 1}}]], "page": 71, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ward Namutumba", "metadata": {"headings": [{"headings_0": {"content": "Ward Namutumba", "page": 72, "level": 3}}, {"headings_1": {"content": "Bulange", "page": 71, "level": 1}}], "page": 72, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \nNamutumba YES YES YES YES YES YES NO NO NO NO NO NO NO NO North Ward", "metadata": {"headings": [{"headings_0": {"content": "Ward Namutumba", "page": 72, "level": 3}}, {"headings_1": {"content": "Bulange", "page": 71, "level": 1}}, [{"headings_0": {"content": "Ward Namutumba", "page": 72, "level": 3}}, {"headings_1": {"content": "Bulange", "page": 71, "level": 1}}]], "page": 72, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Namutumba", "metadata": {"headings": [{"headings_0": {"content": "Namutumba", "page": 72, "level": 3}}, {"headings_1": {"content": "Ward Namutumba", "page": 72, "level": 3}}], "page": 72, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \nNamutumba YES YES YES YES YES YES NO NO NO NO NO NO NO NO South Ward \nNamutumba PDM SACCO \nBugiri YES YES YES YES YES YES NO NO NO NO NO NO NO Kagulu PDM  \nSACCO \nIrwaniro YES YES YES YES YES YES NO NO NO NO NO NO NO NO Kagulu PDM  \nSACCO \nKagulu- YES YES YES YES YES YES NO NO NO NO NO NO NO NO Kagulu PDM  \nSACCO \n(Namutumb  \na)  \n\\|  \nNabweyo YES YES YES YES YES YES NO NO NO NO NO NO NO NO Kagulu PDM  \nSACCO \nBuyange YES YES YES YES YES YES NO NO NO NO NO NO NO NO", "metadata": {"headings": [{"headings_0": {"content": "Namutumba", "page": 72, "level": 3}}, {"headings_1": {"content": "Ward Namutumba", "page": 72, "level": 3}}, [{"headings_0": {"content": "Namutumba", "page": 72, "level": 3}}, {"headings_1": {"content": "Ward Namutumba", "page": 72, "level": 3}}], [{"headings_0": {"content": "Namutumba", "page": 72, "level": 3}}, {"headings_1": {"content": "Ward Namutumba", "page": 72, "level": 3}}], [{"headings_0": {"content": "Namutumba", "page": 72, "level": 3}}, {"headings_1": {"content": "Ward Namutumba", "page": 72, "level": 3}}], [{"headings_0": {"content": "Namutumba", "page": 72, "level": 3}}, {"headings_1": {"content": "Ward Namutumba", "page": 72, "level": 3}}], [{"headings_0": {"content": "Namutumba", "page": 72, "level": 3}}, {"headings_1": {"content": "Ward Namutumba", "page": 72, "level": 3}}], [{"headings_0": {"content": "Namutumba", "page": 72, "level": 3}}, {"headings_1": {"content": "Ward Namutumba", "page": 72, "level": 3}}], [{"headings_0": {"content": "Namutumba", "page": 72, "level": 3}}, {"headings_1": {"content": "Ward Namutumba", "page": 72, "level": 3}}]], "page": 72, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Magada", "metadata": {"headings": [{"headings_0": {"content": "Magada", "page": 72, "level": 1}}, {"headings_1": {"content": "Namutumba", "page": 72, "level": 3}}], "page": 72, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \nKategere YES YES YES YES YES YES NO NO NO NO NO NO NO", "metadata": {"headings": [{"headings_0": {"content": "Magada", "page": 72, "level": 1}}, {"headings_1": {"content": "Namutumba", "page": 72, "level": 3}}, [{"headings_0": {"content": "Magada", "page": 72, "level": 1}}, {"headings_1": {"content": "Namutumba", "page": 72, "level": 3}}]], "page": 72, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Magada", "metadata": {"headings": [{"headings_0": {"content": "Magada", "page": 72, "level": 1}}, {"headings_1": {"content": "Magada", "page": 72, "level": 1}}], "page": 72, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \nMagada YES YES YES YES YES YES NO NO NO NO NO NO NO North \nMagada  \nPDM SACCO \nMagada YES YES YES YES YES YES NO NO NO NO NO NO NO NO South \nMagada  \nPDM SACCO  \n\\|  \nBukonte YES YES YES YES YES YES NO NO NO NO NO NO NO NO", "metadata": {"headings": [{"headings_0": {"content": "Magada", "page": 72, "level": 1}}, {"headings_1": {"content": "Magada", "page": 72, "level": 1}}, [{"headings_0": {"content": "Magada", "page": 72, "level": 1}}, {"headings_1": {"content": "Magada", "page": 72, "level": 1}}], [{"headings_0": {"content": "Magada", "page": 72, "level": 1}}, {"headings_1": {"content": "Magada", "page": 72, "level": 1}}], [{"headings_0": {"content": "Magada", "page": 72, "level": 1}}, {"headings_1": {"content": "Magada", "page": 72, "level": 1}}], [{"headings_0": {"content": "Magada", "page": 72, "level": 1}}, {"headings_1": {"content": "Magada", "page": 72, "level": 1}}]], "page": 72, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nawaikona", "metadata": {"headings": [{"headings_0": {"content": "Nawaikona", "page": 72, "level": 3}}, {"headings_1": {"content": "Magada", "page": 72, "level": 1}}], "page": 72, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \n68 \nKivule YES YES YES YES YES YES NO", "metadata": {"headings": [{"headings_0": {"content": "Nawaikona", "page": 72, "level": 3}}, {"headings_1": {"content": "Magada", "page": 72, "level": 1}}, [{"headings_0": {"content": "Nawaikona", "page": 72, "level": 3}}, {"headings_1": {"content": "Magada", "page": 72, "level": 1}}], [{"headings_0": {"content": "Nawaikona", "page": 72, "level": 3}}, {"headings_1": {"content": "Magada", "page": 72, "level": 1}}]], "page": 72, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nawaikona", "metadata": {"headings": [{"headings_0": {"content": "Nawaikona", "page": 73, "level": 3}}, {"headings_1": {"content": "Nawaikona", "page": 72, "level": 3}}], "page": 73, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO  \nNakawunzo YES YES YES YES YES YES NO", "metadata": {"headings": [{"headings_0": {"content": "Nawaikona", "page": 73, "level": 3}}, {"headings_1": {"content": "Nawaikona", "page": 72, "level": 3}}], "page": 73, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nawaikona", "metadata": {"headings": [{"headings_0": {"content": "Nawaikona", "page": 73, "level": 3}}, {"headings_1": {"content": "Nawaikona", "page": 73, "level": 3}}], "page": 73, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \nNO NO NO NO NO NO NO NO NO NO NO NO \n69 \nAppendix 17: Transfer of PRF to un-licensed SACCOs \nSN. Vote Name Parish Name Name of SACCO  \nIs the SACCO registered under Microfinance Institutions money lenders act 2016? (Yes/No)  \nNAMUTUMBA  \nBUDOMERO IVUKULA PDM NO  \nBUDOMERO SACCO  \nNAMUTUMBA", "metadata": {"headings": [{"headings_0": {"content": "Nawaikona", "page": 73, "level": 3}}, {"headings_1": {"content": "Nawaikona", "page": 73, "level": 3}}, [{"headings_0": {"content": "Nawaikona", "page": 73, "level": 3}}, {"headings_1": {"content": "Nawaikona", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nawaikona", "page": 73, "level": 3}}, {"headings_1": {"content": "Nawaikona", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nawaikona", "page": 73, "level": 3}}, {"headings_1": {"content": "Nawaikona", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nawaikona", "page": 73, "level": 3}}, {"headings_1": {"content": "Nawaikona", "page": 73, "level": 3}}]], "page": 73, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NO", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 74, "level": 3}}, {"headings_1": {"content": "Nawaikona", "page": 73, "level": 3}}], "page": 74, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Remarks", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 74, "level": 3}}, {"headings_1": {"content": "Nawaikona", "page": 73, "level": 3}}], "page": 74, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the IVUKULA IVUKULA - IVUKULA PDM SACCO  \nNAMUTUMBA  \nNO  \nKAMUDOKE KAMUDOKE IVUKULA PDM SACCO  \nNAMUTUMBA  \nNO  \nKIMENYULO KIMENYULO IVUKULA PDM SACCO  \nNAMUTUMBA  \nNO  \nKIRONGO KIRONGO IVUKULA PDM SACCO  \nNAMUTUMBA  \nNO  \nKISEWUZI KISEWUZI IVUKULA PDM SACCO  \nNAMUTUMBA  \nNO  \nNABITULA NABITULA IVUKULA PDM SACCO  \nNAMUTUMBA  \nBUGABULA WARD IVUKULA PDM NO  \nBUGABULA WARD SACCO  \nNAMUTUMBA  \nGASANI WARD IVUKULA PDM NO  \nGASANIWARD \\| SACCO  \nNAMUTUMBA  \nIVUKULA WARD IVUKULA PDM NO  \nIVUKULA WARD SACCO  \nNAMUTUMBA  \nKAKOOLA WARD IVUKULA PDM NO  \nKAKOOLA WARD SACCO  \nNAMUTUMBA  \nMPANDE WARD IVUKULA PDM NO  \nMPANDE WARD \\| SACCO  \nNAMUTUMBA  \nNAKAZINGA WARD IVUKULA PDM NO  \nNAKAZINGA WARD SACCO  \n\\|  \nNAMUTUMBA NAWANKIMA NAWANKIMA WARD IVUKULA PDM NO  \nWARD SACCO  \nNAMUTUMBA  \nBUWALIRA NANGONDE PDM NO  \nBUWALIRA SACCO  \nNAMUTUMBA  \nIWUNGIRO NANGONDE PDM NO  \nIWUNGIRO SACCO  \nNAMUTUMBA  \nNO  \nKISEGA KISEGA NANGONDE PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 74, "level": 3}}, {"headings_1": {"content": "Nawaikona", "page": 73, "level": 3}}], "page": 74, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NAMUTUMBA", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 74, "level": 3}}, {"headings_1": {"content": "NO", "page": 74, "level": 3}}], "page": 74, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LWATAMA NANGONDE PDM NO LWATAMA SACCO  \nNAMUTUMBA  \nNAMAKOKO NANGONDE PDM NO NAMAKOKO SACCO  \n\\|  \nNAMUTUMBA BUNANGWE WARD BUNANGWE WARD NANGONDE NO \n70", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 74, "level": 3}}, {"headings_1": {"content": "NO", "page": 74, "level": 3}}, [{"headings_0": {"content": "NAMUTUMBA", "page": 74, "level": 3}}, {"headings_1": {"content": "NO", "page": 74, "level": 3}}]], "page": 74, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the \\| Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. Allthe 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the tt Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 74, "level": 3}}, {"headings_1": {"content": "NO", "page": 74, "level": 3}}], "page": 74, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\_\\_[  \nPDM SACCO  \nNAMUTUMBA  \nBUTIMBO WARD NANGONDE PDM NO BUTIMBO WARD SACCO  \nNAMUTUMBA  \nIKWIZI WARD NANGONDE PDM NO IKWIZI WARD SACCO  \nNAMUTUMBA  \nIWUNGIRO WARD NANGONDE NO IWUNGIRO WARD PDM SACCO  \nNAMUTUMBA  \nKIGUNDA WARD NANGONDE PDM NO KIGUNDA WARD SACCO  \nNAMUTUMBA KITAIGALWA KITAIGALWA WARD NANGONDE NO WARD PDM SACCO  \nNAMUTUMBA NANGONDE NANGONDE CENTRAL WARD NO CENTRAL WARD NANGONDE PDM SACCO  \nNAMUTUMBA  \nNANGONDE WARD NANGONDE NO NANGONDE WARD PDM SACCO  \nNAMUTUMBA NAWANDAKA NAWANDAKA WARD NANGONDE NO WARD PDM SACCO  \nNAMUTUMBA  \nNO IRONDO IRONDO KIWANYI PDM SACCO NAMUTUMBA  \nIZIRANGOBI KIWANYI PDM NO IZIRANGOBI SACCO  \nNAMUTUMBA  \nNO KIWANYI KIWANYI -KIWANYI PDM SACCO  \n\\| NAMUTUMBA  \nNO MULAMA MULAMA KIWANYI PDM SACCO NAMUTUMBA  \nNABINYONYI KIWANYI PDM NO NABINYONYI SACCO  \nNAMUTUMBA  \nNAMALEMBA KIWANYI PDM NO NAMALEMBA SACCO", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 74, "level": 3}}, {"headings_1": {"content": "NO", "page": 74, "level": 3}}], "page": 75, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bu", "metadata": {"headings": [{"headings_0": {"content": "Bu", "page": 75, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 74, "level": 3}}], "page": 75, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NAMUTUMBA  \nNO NAMBULA \\_\\| NAMBULA KIWANYI PDM SACCO NAMUTUMBA", "metadata": {"headings": [{"headings_0": {"content": "Bu", "page": 75, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 74, "level": 3}}], "page": 75, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NO", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 75, "level": 3}}, {"headings_1": {"content": "Bu", "page": 75, "level": 3}}], "page": 75, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KASOZI KASOZI KIBAALE PDM SACCO NAMUTUMBA  \nNO KIBAALE KIBAALE- KIBAALE PDM SACCO NAMUTUMBA  \nNO KIRANGA KIRANGA KIBAALE PDM SACCO NAMUTUMBA  \nNO KISEGA KISEGA KIBAALE PDM SACCO NAMUTUMBA  \nNO NAMAKOKO NAMAKOKO KIBAALE PDM SACCO NAMUTUMBA  \nNO NAWANGISA NAWANGISA KIBAALE PDM SACCO NAMUTUMBA  \nBUGUMBA WARD KIBAALE PDM NO BUGUMBA WARD SACCO \n71", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 75, "level": 3}}, {"headings_1": {"content": "Bu", "page": 75, "level": 3}}, [{"headings_0": {"content": "NO", "page": 75, "level": 3}}, {"headings_1": {"content": "Bu", "page": 75, "level": 3}}]], "page": 75, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. NAMUTUMBA MPULIRA WARD KIBAALE PDM NO MPULIRA WARD SACCO NAMUTUMBA NABISOIGI NABISOIGI CENTRAL WARD NO CENTRAL WARD KIBAALE PDM SACCO NAMUTUMBA NABISOIGI WARD KIBAALE PDM NO NABISOIGI WARD\\_\\_\\| SACCO NAMUTUMBA NAKYEERE WARD KIBAALE PDM NO NAKYEERE WARD SACCO NAMUTUMBA NO BUDATU BUDATU", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 75, "level": 3}}, {"headings_1": {"content": "Bu", "page": 75, "level": 3}}, [{"headings_0": {"content": "NO", "page": 75, "level": 3}}, {"headings_1": {"content": "Bu", "page": 75, "level": 3}}]], "page": 75, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NO", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 76, "level": 3}}, {"headings_1": {"content": "NO", "page": 75, "level": 3}}], "page": 76, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BUSINI BUSINI NABWEYO PDM SACCO NAMUTUMBA NABWEYO - NABWEYO - NABWEYO PDM NO NABWEYO SACCO  \nNAMUTUMBA  \nNO BUBAGO BUBAGO NSINZE PDM SACCO NAMUTUMBA  \nNO BUNYAGWE BUNYAGWE NSINZE PDM SACCO NAMUTUMBA  \nNO BUWONGO BUWONGO NSINZE PDM SACCO NAMUTUMBA  \nNO ISEGERO ISEGERO NSINZE PDM SACCO NAMUTUMBA  \nBUKENHE WARD NSINZE PDM NO BUKENHE WARD SACCO  \nNAMUTUMBA  \nBUKOLO WARD NSINZE PDM NO BUKOLO WARD SACCO  \nNAMUTUMBA BUWONGO A BUWONGO A WARD NSINZE PDM NO WARD SACCO  \nNAMUTUMBA BUWONGO B BUWONGO B WARD NSINZE PDM NO WARD SACCO  \nNAMUTUMBA  \nBUYUNGA WARD NSINZE PDM NO BUYUNGA WARD SACCO  \nNAMUTUMBA  \nNABUKALU WARD NSINZE PDM NO NABUKALU WARD SACCO  \nNAMUTUMBA  \nNAMASERE WARD NSINZE PDM NO NAMASERE WARD SACCO  \nNAMUTUMBA NAMAVUNDU NAMAVUNDU WARD NSINZE PDM NO WARD SACCO  \n\\| NAMUTUMBA  \nNSINZE WARD NSINZE PDM NO NSINZE WARD SACCO  \nNAMUTUMBA  \nNO ISITA ISITA MAZUBA\\_PDM SACCO NAMUTUMBA  \nNO KAGAIRE KAGAIRE MAZUBA\\_PDM SACCO NAMUTUMBA MAZUBA  \nMAZUBA -MAZUBA PDM SACCO NO \n12", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 76, "level": 3}}, {"headings_1": {"content": "NO", "page": 75, "level": 3}}, [{"headings_0": {"content": "NO", "page": 76, "level": 3}}, {"headings_1": {"content": "NO", "page": 75, "level": 3}}]], "page": 76, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the \\| Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Nero ae Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the \\| Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the \n\\_", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 76, "level": 3}}, {"headings_1": {"content": "NO", "page": 75, "level": 3}}, [{"headings_0": {"content": "NO", "page": 76, "level": 3}}, {"headings_1": {"content": "NO", "page": 75, "level": 3}}]], "page": 76, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NAMUTUMBA", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 77, "level": 3}}, {"headings_1": {"content": "NO", "page": 76, "level": 3}}], "page": 77, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NO \\_\\| MPEIZYA MPEIZYA MAZUBA\\_PDM SACCO NAMUTUMBA  \nNAWANZALI MAZUBA PDM NO NAWANZALI SACCO  \nNAMUTUMBA \\| NO NSOOLA NSOOLA MAZUBA\\_PDM SACCO NAMUTUMBA  \nNO BUWANGA BUWANGA BUGOBI PDM SACCO NAMUTUMBA  \nNO KIBIGO KIBIGO BUGOBI PDM SACCO NAMUTUMBA", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 77, "level": 3}}, {"headings_1": {"content": "NO", "page": 76, "level": 3}}], "page": 77, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NO", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 77, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 77, "level": 3}}], "page": 77, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KISIIRO KISIIRO BUGOBI PDM SACCO NAMUTUMBA  \nNO \\| MAKENHA MAKENHA BUGOBI PDM SACCO NAMUTUMBA", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 77, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 77, "level": 3}}], "page": 77, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NO", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 77, "level": 3}}, {"headings_1": {"content": "NO", "page": 77, "level": 3}}], "page": 77, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NAKAZINGA NAKAZINGA BUGOBI PDM SACCO \\| NAMUTUMBA  \nBUGOBI B WARD BUGOBI PDM NO BUGOBI B WARD SACCO  \nNAMUTUMBA BUGOBI CENTRAL BUGOBI CENTRAL WARD BUGOBI NO WARD PDM SACCO  \nNAMUTUMBA BUGOBI EAST BUGOBI EAST WARD BUGOBI PDM NO WARD SACCO  \nNAMUTUMBA  \nBUKENGA WARD BUGOBI PDM NO BUKENGA WARD SACCO  \nNAMUTUMBA  \nKIBIGO WARD BUGOBI PDM NO KIBIGO WARD SACCO  \nNAMUTUMBA  \nTOWN SIDE WARD BUGOBI PDM NO TOWN SIDE WARD SACCO  \nNAMUTUMBA  \nNO BUBUTYA BUBUTYA BULANGE PDM SACCO NAMUTUMBA  \nNO BUKENGA BUKENGA BULANGE PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 77, "level": 3}}, {"headings_1": {"content": "NO", "page": 77, "level": 3}}], "page": 77, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NAMUTUMBA", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 77, "level": 3}}, {"headings_1": {"content": "NO", "page": 77, "level": 3}}], "page": 77, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NO BULANGE BULANGE- BULANGE PDM SACCO  \n\\|  \nNAMUTUMBA  \nNO BUWAGA BUWAGA BULANGE PDM SACCO NAMUTUMBA  \nNO \\| KIREREMA KIREREMA BULANGE PDM SACCO NAMUTUMBA  \nNO KISENYI KISENYI BULANGE PDM SACCO NAMUTUMBA  \nNO MPUMIRO MPUMIRO BULANGE PDM SACCO NAMUTUMBA  \nNAWANKOFU BULANGE PDM NO NAWANKOFU SACCO", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 77, "level": 3}}, {"headings_1": {"content": "NO", "page": 77, "level": 3}}], "page": 77, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. \\| All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. NAMUTUMBA NAMUTUMBA NAMUTUMBA CENTRAL WARD NO CENTRAL WARD NAMUTUMBA PDM SACCO NAMUTUMBA NAMUTUMBA NAMUTUMBA NORTH WARD NO NORTH WARD NAMUTUMBA PDM SACCO NAMUTUMBA NAMUTUMBA NAMUTUMBA SOUTH WARD NO SOUTH WARD NAMUTUMBA PDM SACCO \\| NAMUTUMBA NO BUGIRI BUGIRI KAGULU PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 77, "level": 3}}, {"headings_1": {"content": "NO", "page": 77, "level": 3}}, [{"headings_0": {"content": "NAMUTUMBA", "page": 77, "level": 3}}, {"headings_1": {"content": "NO", "page": 77, "level": 3}}]], "page": 77, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NO", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 78, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 77, "level": 3}}], "page": 78, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KAGULU NABWEYO KAGULU PDM SACCO NAMUTUMBA  \nNO BUYANGE BUYANGE MAGADA PDM SACCO NAMUTUMBA  \nNO KATEGERE KATEGERE MAGADA PDM SACCO NAMUTUMBA  \nMAGADA NORTH MAGADA PDM NO MAGADA SACCO  \nNAMUTUMBA  \nMAGADA SOUTH MAGADA PDM NO MAGADA SACCO  \nNAMUTUMBA  \nBUKONTE NAWAIKONA PDM NO BUKONTE SACCO  \nNAMUTUMBA  \nNO KIVULE KIVULE NAWAIKONA PDM SACCO NAMUTUMBA  \nNAKAWUNZO NAWAIKONA PDM NO NAKAWUNZO SACCO  \nNAMUTUMBA  \nNAWAIKONA- NAWAIKONA PDM NO NAWAIKONA SACCO  \nNAMUTUMBA  \nNO IGERERA \\|\\_IGERERA KIZUBA PDM SACCO NAMUTUMBA  \n\\| \nNO KIZUBA KIZUBA -KIZUBA PDM SACCO NAMUTUMBA  \nNO NAKALOKWE NAKALOKWE KIZUBA PDM SACCO NAMUTUMBA  \nNAWANSAGWA KIZUBA PDM NO NAWANSAGWA SACCO  \nNAMUTUMBA  \nNO ITUBA ITUBA NAMUTUMBA PDM SACCO NAMUTUMBA  \nKIGALAMA NAMUTUMBA PDM NO KIGALAMA SACCO  \nNAMUTUMBA  \nNAKYEERE NAMUTUMBA PDM NO NAKYEERE SACCO  \nNAMUTUMBA NAMATO NAMATO NAMUTUMBA PDM NO \n74", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 78, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 77, "level": 3}}, [{"headings_0": {"content": "NO", "page": 78, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 77, "level": 3}}], [{"headings_0": {"content": "NO", "page": 78, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 77, "level": 3}}]], "page": 78, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016. All the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the \\+ iets Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the \n\\|  \nSACCO \nNAMUTUMBA \nNAWAMPANDU NAMUTUMBA PDM NO NAWAMPANDU SACCO \n75 \n\\| Microfinance Institutions Money Lenders Act 2016.  \nAll the 111 PDM SACCOs are not registered under the \nMicrofinance Institutions Money Lenders Act 2016.", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 78, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 77, "level": 3}}, [{"headings_0": {"content": "NO", "page": 78, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 77, "level": 3}}], [{"headings_0": {"content": "NO", "page": 78, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 77, "level": 3}}], [{"headings_0": {"content": "NO", "page": 78, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 77, "level": 3}}], [{"headings_0": {"content": "NO", "page": 78, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 77, "level": 3}}], [{"headings_0": {"content": "NO", "page": 78, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 77, "level": 3}}], [{"headings_0": {"content": "NO", "page": 78, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 77, "level": 3}}]], "page": 78, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9L", "metadata": {"headings": [{"headings_0": {"content": "9L", "page": 80, "level": 3}}, {"headings_1": {"content": "NO", "page": 78, "level": 3}}], "page": 80, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "V/N Z AGNOONVN GYVM O\u20acWLLnd AUVYM OanNILNd VEWNLAWVN OIIVS WAd \\|. 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"type": "heading"}}, {"content": "MPANDE WARD SACCO NAMUTUMBA  \nNAKAZINGA WARD  \nNAMUTUMBA  \nNAWANKIMA WARD \nNAKAZINGA WARD IVUKULA 7", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 85, "level": 2}}, {"headings_1": {"content": "Oo0VS", "page": 84, "level": 3}}, [{"headings_0": {"content": "N/A", "page": 85, "level": 2}}, {"headings_1": {"content": "Oo0VS", "page": 84, "level": 3}}]], "page": 85, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 85, "level": 1}}, {"headings_1": {"content": "N/A", "page": 85, "level": 2}}], "page": 85, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO  \nNAWANKIMA WARD IVUKULA 7", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 85, "level": 1}}, {"headings_1": {"content": 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85, "level": 1}}, {"headings_1": {"content": "N/A", "page": 85, "level": 1}}], "page": 85, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BUWALIRA SACCO \\| NAMUTUMBA \nIWUNGIRO NANGONDE PDM \\| 2", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 85, "level": 1}}, {"headings_1": {"content": "N/A", "page": 85, "level": 1}}, [{"headings_0": {"content": "N/A", "page": 85, "level": 1}}, {"headings_1": {"content": "N/A", "page": 85, "level": 1}}]], "page": 85, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 85, "level": 1}}, {"headings_1": {"content": "N/A", "page": 85, "level": 1}}], "page": 85, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IWUNGIRO  \nSACCO L\\_ \nAppendix 19: Failure to select and implement prioritized/flagship projects \nSN Vote Name Parish Name Name of SACCO List of flagship List of approved Are the  \nHow many  \nNumber of How many How many of projects per commodities fro flagship enterprises PDM of the the farming SACCO the LG projects are enterprises enterprises enterprises consistent implementing are are from the with the flagship farming priority priority projects  \nenterprises commodity list commodities  \nselected by  \nthe LG?  \nNAMUTUMBA  \nCoffee, Fruit Crops:Rice,Maize yes 34 7 7 3", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 85, "level": 1}}, {"headings_1": {"content": "N/A", "page": 85, "level": 1}}, [{"headings_0": {"content": "N/A", "page": 85, "level": 1}}, {"headings_1": {"content": "N/A", "page": 85, "level": 1}}], [{"headings_0": {"content": "N/A", "page": 85, "level": 1}}, {"headings_1": {"content": "N/A", "page": 85, "level": 1}}]], "page": 85, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 85, "level": 2}}, {"headings_1": {"content": "N/A", "page": 85, "level": 1}}], "page": 85, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Entomology:Apiculture BUDOMERO Fish,Diary,Piggery Fisheries: IVUKULA PDM Poultry & Aquaculture BUDOMERO SACCO Horticulture Livestock: Poultry, Beef", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 85, "level": 2}}, {"headings_1": {"content": "N/A", "page": 85, "level": 1}}], "page": 85, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014.", "metadata": {"headings": [{"headings_0": {"content": "\u2014.", "page": 85, "level": 1}}, {"headings_1": {"content": "trees,", "page": 85, "level": 2}}], "page": 85, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NAMUTUMBA Coffee, Fruit yes 22 7 7 3", "metadata": {"headings": [{"headings_0": {"content": "\u2014.", "page": 85, "level": 1}}, {"headings_1": {"content": "trees,", "page": 85, "level": 2}}], "page": 85, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 85, "level": 2}}, {"headings_1": {"content": "\u2014.", "page": 85, "level": 1}}], "page": 85, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary, Piggery  \nIVUKULA - IVUKULA Poultry &  \n\\| IVUKULA PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit yes 10 7 7 3", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 85, "level": 2}}, {"headings_1": {"content": "\u2014.", "page": 85, "level": 1}}], "page": 85, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 85, "level": 2}}, {"headings_1": {"content": "trees,", "page": 85, "level": 2}}], "page": 85, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KAMUDOKE  \nFish,Diary,Piggery  \nIVUKULA PDM Poultry &  \na KAMUDOKE SACCO Horticulture  \nNAMUTUMBA KIMENYULO Coffee, Fruit yes 15 7 7 3 KIMENYULO IVUKULA PDM trees, \n81 \nSACCO Fish, Diary,Piggery Poultry &", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 85, "level": 2}}, {"headings_1": {"content": "trees,", "page": 85, "level": 2}}, [{"headings_0": {"content": "trees,", "page": 85, "level": 2}}, {"headings_1": {"content": "trees,", "page": 85, "level": 2}}], [{"headings_0": {"content": "trees,", "page": 85, "level": 2}}, {"headings_1": {"content": "trees,", "page": 85, "level": 2}}]], "page": 85, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Horticulture", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 86, "level": 3}}, {"headings_1": {"content": "trees,", "page": 85, "level": 2}}], "page": 86, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NAMUTUMBA Coffee, Fruit yes 21 3", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 86, "level": 3}}, {"headings_1": {"content": "trees,", "page": 85, "level": 2}}], "page": 86, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 86, "level": 3}}, {"headings_1": {"content": "Horticulture", "page": 86, "level": 3}}], "page": 86, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary, Piggery KIRONGO IVUKULA Poultry & KIRONGO PDM SACCO Horticulture \nNAMUTUMBA Coffee, Fruit yes 21 3", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 86, "level": 3}}, {"headings_1": {"content": "Horticulture", "page": 86, "level": 3}}, [{"headings_0": {"content": "trees,", "page": 86, "level": 3}}, {"headings_1": {"content": "Horticulture", "page": 86, "level": 3}}]], "page": 86, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 86, "level": 2}}, {"headings_1": {"content": "trees,", "page": 86, "level": 3}}], "page": 86, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary,Piggery KISEWUZI IVUKULA\\_ Poultry & KISEWUZI PDM SACCO Horticulture \nNAMUTUMBA Coffee, Fruit yes 27 3", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 86, "level": 2}}, {"headings_1": {"content": "trees,", "page": 86, "level": 3}}, [{"headings_0": {"content": "trees,", "page": 86, "level": 2}}, {"headings_1": {"content": "trees,", "page": 86, "level": 3}}]], "page": 86, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 86, "level": 2}}, {"headings_1": {"content": "trees,", "page": 86, "level": 2}}], "page": 86, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary,Piggery NABITULA IVUKULA Poultry & NABITULA PDM SACCO Horticulture \nNAMUTUMBA Coffee, Fruit yes 12 3", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 86, "level": 2}}, {"headings_1": {"content": "trees,", "page": 86, "level": 2}}, [{"headings_0": {"content": "trees,", "page": 86, "level": 2}}, {"headings_1": {"content": "trees,", "page": 86, "level": 2}}]], "page": 86, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 86, "level": 2}}, {"headings_1": {"content": "trees,", "page": 86, "level": 2}}], "page": 86, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BUGABULA WARD Fish, Diary, Piggery BUGABULA IVUKULA PDM Poultry & WARD SACCO Horticulture \nNAMUTUMBA Coffee, Fruit yes 8 3", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 86, "level": 2}}, {"headings_1": {"content": 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2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 86, "level": 2}}, {"headings_1": {"content": "trees,", "page": 86, "level": 2}}], "page": 86, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IVUKULA WARD Fish, Diary, Piggery IVUKULA IVUKULA PDM Poultry & WARD SACCO Horticulture \nNAMUTUMBA Coffee, Fruit yes 12 3", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 86, "level": 2}}, {"headings_1": {"content": "trees,", "page": 86, "level": 2}}, [{"headings_0": {"content": "trees,", "page": 86, "level": 2}}, {"headings_1": {"content": "trees,", "page": 86, "level": 2}}]], "page": 86, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 86, "level": 2}}, {"headings_1": {"content": "trees,", "page": 86, "level": 2}}], "page": 86, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KAKOOLA WARD Fish, Diary, Piggery KAKOOLA IVUKULA PDM Poultry & WARD SACCO Horticulture \nNAMUTUMBA Coffee, Fruit yes 14 3", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 86, "level": 2}}, {"headings_1": {"content": "trees,", "page": 86, "level": 2}}, [{"headings_0": {"content": "trees,", "page": 86, "level": 2}}, {"headings_1": {"content": "trees,", "page": 86, "level": 2}}]], "page": 86, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 86, "level": 3}}, {"headings_1": {"content": "trees,", "page": 86, "level": 2}}], "page": 86, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MPANDE WARD Fish, Diary,Piggery MPANDE IVUKULA PDM Poultry & WARD SACCO Horticulture \nNAMUTUMBA NAKAZINGA WARD Coffee, Fruit yes 14  \n3 NAKAZINGA IVUKULA PDM trees,  \nWARD SACCO Fish, Diary, Piggery \n82 \nPoultry &", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 86, "level": 3}}, {"headings_1": {"content": "trees,", "page": 86, "level": 2}}, [{"headings_0": {"content": "trees,", "page": 86, "level": 3}}, {"headings_1": {"content": "trees,", "page": 86, "level": 2}}], [{"headings_0": {"content": "trees,", "page": 86, "level": 3}}, {"headings_1": {"content": "trees,", "page": 86, "level": 2}}], [{"headings_0": {"content": "trees,", "page": 86, "level": 3}}, {"headings_1": {"content": "trees,", "page": 86, "level": 2}}]], "page": 86, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NAMUTUMBA", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 87, "level": 3}}, {"headings_1": {"content": "trees,", "page": 86, "level": 3}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Horticulture \nCoffee, Fruit \ntrees,", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 87, "level": 3}}, {"headings_1": {"content": "trees,", "page": 86, "level": 3}}, [{"headings_0": {"content": "NAMUTUMBA", "page": 87, "level": 3}}, {"headings_1": {"content": "trees,", "page": 86, "level": 3}}], [{"headings_0": {"content": "NAMUTUMBA", "page": 87, "level": 3}}, {"headings_1": {"content": "trees,", "page": 86, "level": 3}}]], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yes", "metadata": {"headings": [{"headings_0": {"content": "yes", "page": 87, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 87, "level": 3}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NAWANKIMA NAWANKIMA WARD Fish, Diary, Piggery WARD IVUKULA PDM Poultry & NAMUTUMBA SACCO Horticulture \nCoffee, Fruit", "metadata": {"headings": [{"headings_0": {"content": "yes", "page": 87, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 87, "level": 3}}, [{"headings_0": {"content": "yes", "page": 87, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 87, "level": 3}}]], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 87, "level": 6}}, {"headings_1": {"content": "yes", "page": 87, "level": 3}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BUWALIRA  \nNANGONDE PDM Fish, Diary,Piggery BUWALIRA SACCO Poultry &", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 87, "level": 6}}, {"headings_1": {"content": "yes", "page": 87, "level": 3}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NAMUTUMBA", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 87, "level": 3}}, {"headings_1": {"content": "trees,", "page": 87, "level": 6}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Horticulture", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 87, "level": 6}}, {"headings_1": {"content": "NAMUTUMBA", "page": 87, "level": 3}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Coffee, Fruit", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 87, "level": 6}}, {"headings_1": {"content": "NAMUTUMBA", "page": 87, "level": 3}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 87, "level": 6}}, {"headings_1": {"content": "Horticulture", "page": 87, "level": 6}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IWUNGIRO  \nNANGONDE PDM Fish, Diary, Piggery IWUNGIRO SACCO Poultry &", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 87, "level": 6}}, {"headings_1": {"content": "Horticulture", "page": 87, "level": 6}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NAMUTUMBA", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 87, "level": 6}}, {"headings_1": {"content": "trees,", "page": 87, "level": 6}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Horticulture \nCoffee, Fruit", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 87, "level": 6}}, {"headings_1": {"content": "trees,", "page": 87, "level": 6}}, [{"headings_0": {"content": "NAMUTUMBA", "page": 87, "level": 6}}, {"headings_1": {"content": "trees,", "page": 87, "level": 6}}]], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 87, "level": 6}}, {"headings_1": {"content": "NAMUTUMBA", "page": 87, "level": 6}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KISEGA NANGONDE Fish, Diary, Piggery KISEGA PDM SACCO Poultry &", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 87, "level": 6}}, {"headings_1": {"content": "NAMUTUMBA", "page": 87, "level": 6}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NAMUTUMBA", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 87, "level": 6}}, {"headings_1": {"content": "trees,", "page": 87, "level": 6}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Horticulture", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 87, "level": 6}}, {"headings_1": {"content": "NAMUTUMBA", "page": 87, "level": 6}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Coffee, Fruit", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 87, "level": 6}}, {"headings_1": {"content": "NAMUTUMBA", "page": 87, "level": 6}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 87, "level": 2}}, {"headings_1": {"content": "Horticulture", "page": 87, "level": 6}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LWATAMA  \nNANGONDE PDM Fish, Diary,Piggery LWATAMA SACCO Poultry &", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 87, "level": 2}}, {"headings_1": {"content": "Horticulture", "page": 87, "level": 6}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NAMUTUMBA", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 87, "level": 3}}, {"headings_1": {"content": "trees,", "page": 87, "level": 2}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Horticulture", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 87, "level": 6}}, {"headings_1": {"content": "NAMUTUMBA", "page": 87, "level": 3}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Coffee, Fruit", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 87, "level": 6}}, {"headings_1": {"content": "NAMUTUMBA", "page": 87, "level": 3}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 87, "level": 2}}, {"headings_1": {"content": "Horticulture", "page": 87, "level": 6}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NAMAKOKO  \nNANGONDE PDM Fish, Diary,Piggery NAMAKOKO SACCO Poultry &", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 87, "level": 2}}, {"headings_1": {"content": "Horticulture", "page": 87, "level": 6}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NAMUTUMBA", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 87, "level": 6}}, {"headings_1": {"content": "trees,", "page": 87, "level": 2}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Horticulture", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 87, "level": 6}}, {"headings_1": {"content": "NAMUTUMBA", "page": 87, "level": 6}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Coffee, Fruit", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 87, "level": 6}}, {"headings_1": {"content": "NAMUTUMBA", "page": 87, "level": 6}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 87, "level": 2}}, {"headings_1": {"content": "Horticulture", "page": 87, "level": 6}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BUNANGWE BUNANGWE WARD Fish, Diary,Piggery WARD NANGONDE PDM Poultry & NAMUTUMBA SACCO Horticulture \nCoffee, Fruit", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 87, "level": 2}}, {"headings_1": {"content": "Horticulture", "page": 87, "level": 6}}, [{"headings_0": {"content": "trees,", "page": 87, "level": 2}}, {"headings_1": {"content": "Horticulture", "page": 87, "level": 6}}]], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 87, "level": 6}}, {"headings_1": {"content": "trees,", "page": 87, "level": 2}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BUTIMBO BUTIMBO WARD Fish, Diary, Piggery WARD NANGONDE PDM Poultry & NAMUTUMBA SACCO Horticulture \nCoffee, Fruit IKWIZI WARD trees,  \nIKWIZI WARD NANGONDE PDM Fish, Diary, Piggery", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 87, "level": 6}}, {"headings_1": {"content": "trees,", "page": 87, "level": 2}}, [{"headings_0": {"content": "trees,", "page": 87, "level": 6}}, {"headings_1": {"content": "trees,", "page": 87, "level": 2}}]], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 87, "level": 2}}, {"headings_1": {"content": "trees,", "page": 87, "level": 6}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Poultry &", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 87, "level": 2}}, {"headings_1": {"content": "trees,", "page": 87, "level": 6}}], "page": 87, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Horticulture", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 88, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 87, "level": 2}}], "page": 88, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NAMUTUMBA Coffee, Fruit Yes 11", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 88, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 87, "level": 2}}], "page": 88, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 88, "level": 2}}, {"headings_1": {"content": "Horticulture", "page": 88, "level": 3}}], "page": 88, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IWUNGIRO WARD Fish, Diary, Piggery  \nIWUNGIRO NANGONDE PDM Poultry &  \nWARD SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes 16 trees,  \nKIGUNDA WARD Fish, Diary,Piggery  \nKIGUNDA NANGONDE PDM Poultry &  \nWARD SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes 19", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 88, "level": 2}}, {"headings_1": {"content": "Horticulture", "page": 88, "level": 3}}], "page": 88, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 88, "level": 2}}, {"headings_1": {"content": "trees,", "page": 88, "level": 2}}], "page": 88, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KITAIGALWA WARD Fish,Diary,Piggery  \nKITAIGALWA NANGONDE PDM Poultry &  \nWARD SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes 6 NANGONDE  \ntrees,  \nNANGONDE CENTRAL WARD Fish, Diary, Piggery  \nCENTRAL NANGONDE PDM Poultry &  \nWARD SACCO Horticulture  \nNAMUTUMBA \\| Coffee, Fruit Yes 10", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 88, "level": 2}}, {"headings_1": {"content": "trees,", "page": 88, "level": 2}}], "page": 88, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 88, "level": 3}}, {"headings_1": {"content": "trees,", "page": 88, "level": 2}}], "page": 88, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NANGONDE WARD Fish, Diary,Piggery  \nNANGONDE NANGONDE PDM Poultry &  \nWARD SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes 8", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 88, "level": 3}}, {"headings_1": {"content": "trees,", "page": 88, "level": 2}}], "page": 88, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 88, "level": 3}}, {"headings_1": {"content": "trees,", "page": 88, "level": 3}}], "page": 88, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NAWANDAKA WARD Fish,Diary,Piggery  \nNAWANDAKA NANGONDE PDM Poultry &  \nWARD SACCO Horticulture  \nI  \nNAMUTUMBA Coffee, Fruit Yes 21", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 88, "level": 3}}, {"headings_1": {"content": "trees,", "page": 88, "level": 3}}], "page": 88, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 88, "level": 2}}, {"headings_1": {"content": "trees,", "page": 88, "level": 3}}], "page": 88, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary, Piggery  \nIRONDO KIWANYI Poultry &  \nIRONDO PDM SACCO Horticulture ft NAMUTUMBA Coffee, Fruit Yes 20", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 88, "level": 2}}, {"headings_1": {"content": "trees,", "page": 88, "level": 3}}], "page": 88, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 88, "level": 2}}, {"headings_1": {"content": "trees,", "page": 88, "level": 2}}], "page": 88, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IZIRANGOBI Fish, Diary, Piggery  \nKIWANYI PDM  \nPoultry &  \nIZIRANGOBI SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit yes 24", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 88, "level": 2}}, {"headings_1": {"content": "trees,", "page": 88, "level": 2}}], "page": 88, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 88, "level": 3}}, {"headings_1": {"content": "trees,", "page": 88, "level": 2}}], "page": 88, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish,Diary,Piggery KIWANYI -KIWANYI Poultry & KIWANYI \\| PDM SACCO Horticulture \n84 \nNAMUTUMBA Coffee, Fruit Yes 19 3", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 88, "level": 3}}, {"headings_1": {"content": "trees,", "page": 88, "level": 2}}, [{"headings_0": {"content": "trees,", "page": 88, "level": 3}}, {"headings_1": {"content": "trees,", "page": 88, "level": 2}}], [{"headings_0": {"content": "trees,", "page": 88, "level": 3}}, {"headings_1": {"content": "trees,", "page": 88, "level": 2}}]], "page": 88, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 89, "level": 2}}, {"headings_1": {"content": "trees,", "page": 88, "level": 3}}], "page": 89, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary, Piggery MULAMA KIWANYI Poultry & MULAMA PDM SACCO Horticulture", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 89, "level": 2}}, {"headings_1": {"content": "trees,", "page": 88, "level": 3}}], "page": 89, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rs", "metadata": {"headings": [{"headings_0": {"content": "rs", "page": 89, "level": 5}}, {"headings_1": {"content": "trees,", "page": 89, "level": 2}}], "page": 89, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NAMUTUMBA Coffee, Fruit Yes 23", "metadata": {"headings": [{"headings_0": {"content": "rs", "page": 89, "level": 5}}, {"headings_1": {"content": "trees,", "page": 89, "level": 2}}], "page": 89, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 89, "level": 2}}, {"headings_1": {"content": "rs", "page": 89, "level": 5}}], "page": 89, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NABINYONYI Fish, Diary, Piggery KIWANYI PDM \nPoultry &  \nNABINYONYI SACCO \\_\\| Horticulture  \nNAMUTUMBA Coffee, Fruit Yes 14 3", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 89, "level": 2}}, {"headings_1": {"content": "rs", "page": 89, "level": 5}}, [{"headings_0": {"content": "trees,", "page": 89, "level": 2}}, {"headings_1": {"content": "rs", "page": 89, "level": 5}}]], "page": 89, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 89, "level": 2}}, {"headings_1": {"content": "trees,", "page": 89, "level": 2}}], "page": 89, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NAMALEMBA Fish, Diary,Piggery  \nKIWANYI PDM Poultry &  \nNAMALEMBA SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit yes 14 3", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 89, "level": 2}}, {"headings_1": {"content": "trees,", "page": 89, "level": 2}}], "page": 89, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 89, "level": 3}}, {"headings_1": {"content": "trees,", "page": 89, "level": 2}}], "page": 89, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary, Piggery  \nNAMBULA KIWANYI Poultry &  \nNAMBULA PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes 16 3", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 89, "level": 3}}, {"headings_1": {"content": "trees,", "page": 89, "level": 2}}], "page": 89, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 89, "level": 2}}, {"headings_1": {"content": "trees,", "page": 89, "level": 3}}], "page": 89, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary,Piggery KASOZI KIBAALE Poultry & KASOZI PDM SACCO Horticulture", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 89, "level": 2}}, {"headings_1": {"content": "trees,", "page": 89, "level": 3}}], "page": 89, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[10", "metadata": {"headings": [{"headings_0": {"content": "[10", "page": 89, "level": 4}}, {"headings_1": {"content": "trees,", "page": 89, "level": 2}}], "page": 89, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NAMUTUMBA Coffee, Fruit Yes 3", "metadata": {"headings": [{"headings_0": {"content": "[10", "page": 89, "level": 4}}, {"headings_1": {"content": "trees,", "page": 89, "level": 2}}], "page": 89, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 89, "level": 2}}, {"headings_1": {"content": "[10", "page": 89, "level": 4}}], "page": 89, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary,Piggery  \nKIBAALE- KIBAALE Poultry &  \nKIBAALE PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes 9 3", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 89, "level": 2}}, {"headings_1": {"content": "[10", "page": 89, "level": 4}}], "page": 89, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 89, "level": 2}}, {"headings_1": {"content": "trees,", "page": 89, "level": 2}}], "page": 89, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary,Piggery  \nKIRANGA KIBAALE Poultry &  \nKIRANGA PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit yes 25 3", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 89, "level": 2}}, {"headings_1": {"content": "trees,", "page": 89, "level": 2}}], "page": 89, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 89, "level": 2}}, {"headings_1": {"content": "trees,", "page": 89, "level": 2}}], "page": 89, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary, Piggery  \nKISEGA KIBAALE Poultry &  \nKISEGA PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes 15 3 trees,  \nNAMAKOKO Fish, Diary,Piggery  \nKIBAALE PDM Poultry &  \n\\|  \nNAMAKOKO SACCO Horticulture  \nNAMUTUMBA NAWANGISA NAWANGISA Coffee, Fruit Yes 15  \n3 \n85 \nKIBAALE PDM trees,  \nSACCO Fish, Diary, Piggery Poultry &", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 89, "level": 2}}, {"headings_1": {"content": "trees,", "page": 89, "level": 2}}, [{"headings_0": {"content": "trees,", "page": 89, "level": 2}}, {"headings_1": {"content": "trees,", "page": 89, "level": 2}}], [{"headings_0": {"content": "trees,", "page": 89, "level": 2}}, {"headings_1": {"content": "trees,", "page": 89, "level": 2}}]], "page": 89, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Horticulture", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 90, "level": 3}}, {"headings_1": {"content": "trees,", "page": 89, "level": 2}}], "page": 90, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NAMUTUMBA Coffee, Fruit Yes 16", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 90, "level": 3}}, {"headings_1": {"content": "trees,", "page": 89, "level": 2}}], "page": 90, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 90, "level": 2}}, {"headings_1": {"content": "Horticulture", "page": 90, "level": 3}}], "page": 90, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BUGUMBA WARD Fish, Diary, Piggery  \nBUGUMBA KIBAALE PDM Poultry &  \nWARD SACCO \\| Horticulture  \n\\| NAMUTUMBA Coffee, Fruit Yes 22", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 90, "level": 2}}, {"headings_1": {"content": "Horticulture", "page": 90, "level": 3}}], "page": 90, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 90, "level": 2}}, {"headings_1": {"content": "trees,", "page": 90, "level": 2}}], "page": 90, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MPULIRA WARD Fish, Diary, Piggery  \nMPULIRA KIBAALE PDM Poultry &  \nWARD \\_\\| sacco Horticulture  \nNAMUTUMBA Coffee, Fruit yes 11", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 90, "level": 2}}, {"headings_1": {"content": "trees,", "page": 90, "level": 2}}], "page": 90, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NABISOIGI", "metadata": {"headings": [{"headings_0": {"content": "NABISOIGI", "page": 90, "level": 3}}, {"headings_1": {"content": "trees,", "page": 90, "level": 2}}], "page": 90, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "trees,  \nNABISOIGI CENTRAL WARD Fish,Diary,Piggery  \nCENTRAL KIBAALE PDM Poultry &  \n= Fi I Eee Fat  \nNAMUTUMBA Ye S 14 \"", "metadata": {"headings": [{"headings_0": {"content": "NABISOIGI", "page": 90, "level": 3}}, {"headings_1": {"content": "trees,", "page": 90, "level": 2}}], "page": 90, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 90, "level": 2}}, {"headings_1": {"content": "NABISOIGI", "page": 90, "level": 3}}], "page": 90, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NABISOIGI WARD Fish, Diary, Piggery  \nNABISOIGI KIBAALE PDM Poultry &  \nWARD SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes 17", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 90, "level": 2}}, {"headings_1": {"content": "NABISOIGI", "page": 90, "level": 3}}], "page": 90, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 90, "level": 2}}, {"headings_1": {"content": "trees,", "page": 90, "level": 2}}], "page": 90, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NAKYEERE WARD Fish, Diary,Piggery  \nNAKYEERE KIBAALE PDM Poultry &  \nWARD SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes 24", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 90, "level": 2}}, {"headings_1": {"content": "trees,", "page": 90, "level": 2}}], "page": 90, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 90, "level": 2}}, {"headings_1": {"content": "trees,", "page": 90, "level": 2}}], "page": 90, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary, Piggery  \nBUDATU NABWEYO Poultry &  \nBUDATU PDM SACCO + Horticulture  \nNAMUTUMBA Coffee, Fruit yes 23", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 90, "level": 2}}, {"headings_1": {"content": "trees,", "page": 90, "level": 2}}], "page": 90, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 90, "level": 2}}, {"headings_1": {"content": "trees,", "page": 90, "level": 2}}], "page": 90, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary,Piggery  \nBUSINI NABWEYO Poultry &  \nBUSINI PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit \\| Yes 17", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 90, "level": 2}}, {"headings_1": {"content": "trees,", "page": 90, "level": 2}}], "page": 90, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 90, "level": 2}}, {"headings_1": {"content": "trees,", "page": 90, "level": 2}}], "page": 90, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NABWEYO - Fish, Diary,Piggery  \nNABWEYO - NABWEYO PDM Poultry &  \nNABWEYO SACCO Horticulture  \nNAMUTUMBA BUBAGO NSINZE Coffee, Fruit  \nYes 16 BUBAGO PDM SACCO trees, \n86 \nFish, Diary,Piggery Poultry &", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 90, "level": 2}}, {"headings_1": {"content": "trees,", "page": 90, "level": 2}}, [{"headings_0": {"content": "trees,", "page": 90, "level": 2}}, {"headings_1": {"content": "trees,", "page": 90, "level": 2}}], [{"headings_0": {"content": "trees,", "page": 90, "level": 2}}, {"headings_1": {"content": "trees,", "page": 90, "level": 2}}]], "page": 90, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Horticulture", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 91, "level": 3}}, {"headings_1": {"content": "trees,", "page": 90, "level": 2}}], "page": 91, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NAMUTUMBA Coffee, Fruit Yes", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 91, "level": 3}}, {"headings_1": {"content": "trees,", "page": 90, "level": 2}}], "page": 91, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 91, "level": 2}}, {"headings_1": {"content": "Horticulture", "page": 91, "level": 3}}], "page": 91, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary, Piggery  \nBUNYAGWE NSINZE Poultry &  \nBUNYAGWE PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit yes 12", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 91, "level": 2}}, {"headings_1": {"content": "Horticulture", "page": 91, "level": 3}}], "page": 91, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 91, "level": 2}}, {"headings_1": {"content": "trees,", "page": 91, "level": 2}}], "page": 91, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary, Piggery  \nBUWONGO NSINZE Poultry &  \nBUWONGO PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes 12", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 91, "level": 2}}, {"headings_1": {"content": "trees,", "page": 91, "level": 2}}], "page": 91, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 91, "level": 2}}, {"headings_1": {"content": "trees,", "page": 91, "level": 2}}], "page": 91, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish,Diary,Piggery  \nISEGERO NSINZE Poultry &  \nISEGERO PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 91, "level": 2}}, {"headings_1": {"content": "trees,", "page": 91, "level": 2}}], "page": 91, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 91, "level": 2}}, {"headings_1": {"content": "trees,", "page": 91, "level": 2}}], "page": 91, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary,Piggery  \nBUKENHE BUKENHE WARD Poultry &  \nWARD  \nNSINZE PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 91, "level": 2}}, {"headings_1": {"content": "trees,", "page": 91, "level": 2}}], "page": 91, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 91, "level": 2}}, {"headings_1": {"content": "trees,", "page": 91, "level": 2}}], "page": 91, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary, Piggery  \nBUKOLO BUKOLO WARD Poultry &  \nWARD  \nNSINZE PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 91, "level": 2}}, {"headings_1": {"content": "trees,", "page": 91, "level": 2}}], "page": 91, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 91, "level": 3}}, {"headings_1": {"content": "trees,", "page": 91, "level": 2}}], "page": 91, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary,Piggery  \nBUWONGO A BUWONGO A WARD Poultry &  \nWARD  \nNSINZE PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 91, "level": 3}}, {"headings_1": {"content": "trees,", "page": 91, "level": 2}}], "page": 91, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 91, "level": 2}}, {"headings_1": {"content": "trees,", "page": 91, "level": 3}}], "page": 91, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary, Piggery  \nBUWONGO B BUWONGO B WARD Poultry &  \nWARD  \nNSINZE PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 91, "level": 2}}, {"headings_1": {"content": "trees,", "page": 91, "level": 3}}], "page": 91, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 91, "level": 3}}, {"headings_1": {"content": "trees,", "page": 91, "level": 2}}], "page": 91, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary,Piggery BUYUNGA BUYUNGA WARD Poultry & WARD  \nNSINZE PDM SACCO Horticulture", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 91, "level": 3}}, {"headings_1": {"content": "trees,", "page": 91, "level": 2}}], "page": 91, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oh", "metadata": {"headings": [{"headings_0": {"content": "oh", "page": 91, "level": 1}}, {"headings_1": {"content": "trees,", "page": 91, "level": 3}}], "page": 91, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NAMUTUMBA Coffee, Fruit Yes NABUKALU NABUKALU WARD trees,  \nWARD \nNSINZE PDM SACCO Fish,Diary,Piggery \n87 \nPoultry &", "metadata": {"headings": [{"headings_0": {"content": "oh", "page": 91, "level": 1}}, {"headings_1": {"content": "trees,", "page": 91, "level": 3}}, [{"headings_0": {"content": "oh", "page": 91, "level": 1}}, {"headings_1": {"content": "trees,", "page": 91, "level": 3}}], [{"headings_0": {"content": "oh", "page": 91, "level": 1}}, {"headings_1": {"content": "trees,", "page": 91, "level": 3}}], [{"headings_0": {"content": "oh", "page": 91, "level": 1}}, {"headings_1": {"content": "trees,", "page": 91, "level": 3}}]], "page": 91, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Horticulture", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 92, "level": 3}}, {"headings_1": {"content": "oh", "page": 91, "level": 1}}], "page": 92, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NAMUTUMBA Coffee, Fruit Yes", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 92, "level": 3}}, {"headings_1": {"content": "oh", "page": 91, "level": 1}}], "page": 92, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 92, "level": 2}}, {"headings_1": {"content": "Horticulture", "page": 92, "level": 3}}], "page": 92, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary,Piggery  \nNAMASERE NAMASERE WARD Poultry &  \nWARD  \nNSINZE PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit yes", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 92, "level": 2}}, {"headings_1": {"content": "Horticulture", "page": 92, "level": 3}}], "page": 92, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 92, "level": 2}}, {"headings_1": {"content": "trees,", "page": 92, "level": 2}}], "page": 92, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary, Piggery  \nNAMAVUNDU NAMAVUNDU WARD Poultry &  \nWARD  \nNSINZE PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes 12", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 92, "level": 2}}, {"headings_1": {"content": "trees,", "page": 92, "level": 2}}], "page": 92, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 92, "level": 2}}, {"headings_1": {"content": "trees,", "page": 92, "level": 2}}], "page": 92, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary,Piggery  \nNSINZE WARD  \nPoultry &  \nNSINZE WARD NSINZE PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 92, "level": 2}}, {"headings_1": {"content": "trees,", "page": 92, "level": 2}}], "page": 92, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 92, "level": 3}}, {"headings_1": {"content": "trees,", "page": 92, "level": 2}}], "page": 92, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish,Diary,Piggery  \nISITA MAZUBA PDM Poultry &  \nISITA SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 92, "level": 3}}, {"headings_1": {"content": "trees,", "page": 92, "level": 2}}], "page": 92, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 92, "level": 2}}, {"headings_1": {"content": "trees,", "page": 92, "level": 3}}], "page": 92, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary, Piggery  \nKAGAIRE MAZUBA Poultry &  \nKAGAIRE PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit yes 10", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 92, "level": 2}}, {"headings_1": {"content": "trees,", "page": 92, "level": 3}}], "page": 92, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 92, "level": 2}}, {"headings_1": {"content": "trees,", "page": 92, "level": 2}}], "page": 92, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary, Piggery  \nMAZUBA -MAZUBA Poultry &  \nMAZUBA PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 92, "level": 2}}, {"headings_1": {"content": "trees,", "page": 92, "level": 2}}], "page": 92, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 92, "level": 2}}, {"headings_1": {"content": "trees,", "page": 92, "level": 2}}], "page": 92, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary, Piggery  \nMPEIZYA MAZUBA Poultry &  \nMPEIZYA PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 92, "level": 2}}, {"headings_1": {"content": "trees,", "page": 92, "level": 2}}], "page": 92, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 92, "level": 2}}, {"headings_1": {"content": "trees,", "page": 92, "level": 2}}], "page": 92, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NAWANZALI Fish, Diary,Piggery  \nMAZUBA PDM Poultry &  \nNAWANZALI SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes 10", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 92, "level": 2}}, {"headings_1": {"content": "trees,", "page": 92, "level": 2}}], "page": 92, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 92, "level": 2}}, {"headings_1": {"content": "trees,", "page": 92, "level": 2}}], "page": 92, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NSOOLA MAZUBA Fish, Diary, Piggery NSOOLA PDM SACCO Poultry & \n88 \ntT  \na \n\u201c\\| NAMUTUMBA \\| u", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 92, "level": 2}}, {"headings_1": {"content": "trees,", "page": 92, "level": 2}}, [{"headings_0": {"content": "trees,", "page": 92, "level": 2}}, {"headings_1": {"content": "trees,", "page": 92, "level": 2}}], [{"headings_0": {"content": "trees,", "page": 92, "level": 2}}, {"headings_1": {"content": "trees,", "page": 92, "level": 2}}], [{"headings_0": {"content": "trees,", "page": 92, "level": 2}}, {"headings_1": {"content": "trees,", "page": 92, "level": 2}}]], "page": 92, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Horticulture", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 93, "level": 3}}, {"headings_1": {"content": "trees,", "page": 92, "level": 2}}], "page": 93, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Coffee, Fruit \\| ir trees,", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 93, "level": 3}}, {"headings_1": {"content": "trees,", "page": 92, "level": 2}}], "page": 93, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5 \u2014, 4", "metadata": {"headings": [{"headings_0": {"content": "5 \u2014, 4", "page": 93, "level": 4}}, {"headings_1": {"content": "Horticulture", "page": 93, "level": 3}}], "page": 93, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 \nFish, Diary,Piggery  \nBUWANGA BUGOBI Poultry &  \n4 \\| BUWANGA \\| PDM SACCO \\_\\| Horticulture  \nNAMUTUMBA Coffee, Fruit \\| \\_L L \n\\|  \nYes 12 7 7 3 trees,  \nFish, Diary, Piggery  \nKIBIGO BUGOBI Poultry &  \nI \\| KIBIGO PDM SACCO Horticulture \\|-  \n\\|  \n\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "5 \u2014, 4", "page": 93, "level": 4}}, {"headings_1": {"content": "Horticulture", "page": 93, "level": 3}}, [{"headings_0": {"content": "5 \u2014, 4", "page": 93, "level": 4}}, {"headings_1": {"content": "Horticulture", "page": 93, "level": 3}}], [{"headings_0": {"content": "5 \u2014, 4", "page": 93, "level": 4}}, {"headings_1": {"content": "Horticulture", "page": 93, "level": 3}}]], "page": 93, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NAMUTUMBA", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 93, "level": 3}}, {"headings_1": {"content": "5 \u2014, 4", "page": 93, "level": 4}}], "page": 93, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Coffee, Fruit Yes 17 3 [7 [3 trees,  \nFish, Diary,Piggery  \nKISIIRO BUGOBI Poultry &  \nKISIIRO \\_\\| PDM SACCO Horticulture  \nNAMUTUMBA \\| Coffee, -  \nFruit N Yes 9 17 77 [3 trees,  \nFish, Diary, Piggery  \nMAKENHA BUGOBI Poultry &  \nL MAKENHA \\_\\| PDM SACCO Horticulture  \nNAMUTUMBA \\| -  \nCoffee, Fruit \\|  \nYes 17 I 7 \\| ah. trees, 7 3 Fish, Diary, Piggery  \nNAKAZINGA BUGOBI Poultry &  \n\\{\\| NAKAZINGA 1 BOB SACCO \\| Horticulture \\| m L  \nNAMUTUMBA Coffee, \\| I [", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 93, "level": 3}}, {"headings_1": {"content": "5 \u2014, 4", "page": 93, "level": 4}}], "page": 93, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fruit", "metadata": {"headings": [{"headings_0": {"content": "Fruit", "page": 93, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 93, "level": 3}}], "page": 93, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "trees, yes 12 7 7 3 BUGOBI B WARD Fish, Diary, Piggery  \nBUGOBI B BUGOBI PDM Poultry &  \nL ne \\_\\|\\_WARD =4 SACS Horticulture \\|  \nCoffee, Fruit Yes 16 \\| if \u2014; trees, 7 7 3 BUGOBI BUGOBI CENTRAL Fish,Diary,Piggery", "metadata": {"headings": [{"headings_0": {"content": "Fruit", "page": 93, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 93, "level": 3}}], "page": 93, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CENTRAL", "metadata": {"headings": [{"headings_0": {"content": "CENTRAL", "page": 93, "level": 3}}, {"headings_1": {"content": "Fruit", "page": 93, "level": 3}}], "page": 93, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "WARD BUGOBI PDM Poultry &  \n\\| WARD SACCO ee Horticulture r", "metadata": {"headings": [{"headings_0": {"content": "CENTRAL", "page": 93, "level": 3}}, {"headings_1": {"content": "Fruit", "page": 93, "level": 3}}], "page": 93, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L L", "metadata": {"headings": [{"headings_0": {"content": "L L", "page": 93, "level": 2}}, {"headings_1": {"content": "CENTRAL", "page": 93, "level": 3}}], "page": 93, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NAMUTUMBA", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 93, "level": 3}}, {"headings_1": {"content": "L L", "page": 93, "level": 2}}], "page": 93, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u  \nFruit \\| Yes 15 \\| 7  \ntrees, 7 3 BUGOBI EAST Fish, Diary, Piggery  \n\\| \nBUGOBI EAST WARD BUGOBI PDM Poultry &", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 93, "level": 3}}, {"headings_1": {"content": "L L", "page": 93, "level": 2}}, [{"headings_0": {"content": "NAMUTUMBA", "page": 93, "level": 3}}, {"headings_1": {"content": "L L", "page": 93, "level": 2}}]], "page": 93, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TNAMUTUMBR | WARD SACCO + Horticulture", "metadata": {"headings": [{"headings_0": {"content": "TNAMUTUMBR | WARD SACCO + Horticulture", "page": 93, "level": 5}}, {"headings_1": {"content": "NAMUTUMBA", "page": 93, "level": 3}}], "page": 93, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Coffee, Fruit \"\\| Yes 16 17 \\| 1 trees, 7 3 BUKENGA WARD Fish, Diary,Piggery  \nBUKENGA BUGOBI PDM Poultry &  \n\\| WARD \\_\\| SACCO Horticulture  \n\\|  \nL  \n\\| \n89 \nNAMUTUMBA Coffee, Fruit yes 18", "metadata": {"headings": [{"headings_0": {"content": "TNAMUTUMBR | WARD SACCO + Horticulture", "page": 93, "level": 5}}, {"headings_1": {"content": "NAMUTUMBA", "page": 93, "level": 3}}, [{"headings_0": {"content": "TNAMUTUMBR | WARD SACCO + Horticulture", "page": 93, "level": 5}}, {"headings_1": {"content": "NAMUTUMBA", "page": 93, "level": 3}}], [{"headings_0": {"content": "TNAMUTUMBR | WARD SACCO + Horticulture", "page": 93, "level": 5}}, {"headings_1": {"content": "NAMUTUMBA", "page": 93, "level": 3}}]], "page": 93, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 94, "level": 2}}, {"headings_1": {"content": "TNAMUTUMBR | WARD SACCO + Horticulture", "page": 93, "level": 5}}], "page": 94, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KIBIGO WARD Fish, Diary, Piggery  \nBUGOBI PDM  \nPoultry &  \n\\_\\|\\_KIBIGO WARD SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes 17", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 94, "level": 2}}, {"headings_1": {"content": "TNAMUTUMBR | WARD SACCO + Horticulture", "page": 93, "level": 5}}], "page": 94, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 94, "level": 2}}, {"headings_1": {"content": "trees,", "page": 94, "level": 2}}], "page": 94, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TOWN SIDE WARD Fish, Diary, Piggery  \nTOWN SIDE BUGOBI PDM  \nPoultry &  \nWARD SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes 22 trees,  \nFish, Diary,Piggery  \nBUBUTYA BULANGE Poultry &  \nBUBUTYA PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes 21", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 94, "level": 2}}, {"headings_1": {"content": "trees,", "page": 94, "level": 2}}], "page": 94, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 94, "level": 3}}, {"headings_1": {"content": "trees,", "page": 94, "level": 2}}], "page": 94, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary, Piggery  \nBUKENGA BULANGE Poultry &  \nBUKENGA PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit yes 28", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 94, "level": 3}}, {"headings_1": {"content": "trees,", "page": 94, "level": 2}}], "page": 94, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 94, "level": 2}}, {"headings_1": {"content": "trees,", "page": 94, "level": 3}}], "page": 94, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary, Piggery  \nBULANGE- BULANGE Poultry &  \nBULANGE PDM SACCO Coffee, Horticulture  \nNAMUTUMBA Fruit Yes 22", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 94, "level": 2}}, {"headings_1": {"content": "trees,", "page": 94, "level": 3}}], "page": 94, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 94, "level": 3}}, {"headings_1": {"content": "trees,", "page": 94, "level": 2}}], "page": 94, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary,Piggery  \nBUWAGA BULANGE Poultry &  \nBUWAGA PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes 30", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 94, "level": 3}}, {"headings_1": {"content": "trees,", "page": 94, "level": 2}}], "page": 94, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 94, "level": 3}}, {"headings_1": {"content": "trees,", "page": 94, "level": 3}}], "page": 94, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary, Piggery  \nKIREREMA BULANGE Poultry &  \nKIREREMA PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes 32", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 94, "level": 3}}, {"headings_1": {"content": "trees,", "page": 94, "level": 3}}], "page": 94, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 94, "level": 2}}, {"headings_1": {"content": "trees,", "page": 94, "level": 3}}], "page": 94, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fish, Diary, Piggery  \nKISENYI BULANGE Poultry &  \nKISENYI PDM SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit Yes 35 trees,  \nFish, Diary,Piggery  \nMPUMIRO BULANGE Poultry &  \n\\| MPUMIRO PDM SACCO Horticulture  \nNAMUTUMBA NAWANKOFU NAWANKOFU Coffee, Fruit  \nYes 40 \n90 \nT  \nBULANGE PDM trees,  \n] T SACCO Fish, Diary, Piggery  \nPoultry &  \n\\| \\| Horticulture \\| \\|  \nNAMUTUMBA Coffee, Fruit \\|  \nYes 36 7 \\| 7 3", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 94, "level": 2}}, {"headings_1": {"content": "trees,", "page": 94, "level": 3}}, [{"headings_0": {"content": "trees,", "page": 94, "level": 2}}, {"headings_1": {"content": "trees,", "page": 94, "level": 3}}], [{"headings_0": {"content": "trees,", "page": 94, "level": 2}}, {"headings_1": {"content": "trees,", "page": 94, "level": 3}}]], "page": 94, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NAMUTUMBA", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 95, "level": 3}}, {"headings_1": {"content": "trees,", "page": 94, "level": 2}}], "page": 95, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "trees,  \nNAMUTUMBA CENTRAL WARD Fish,Diary,Piggery  \nCENTRAL NAMUTUMBA PDM Poultry &  \n\\_\\| WARD SACCO Horticulture \\| \\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 95, "level": 3}}, {"headings_1": {"content": "trees,", "page": 94, "level": 2}}], "page": 95, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NAMUTUMBA", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 95, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 95, "level": 3}}], "page": 95, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Coffee, Fruit  \nYes \\| 26 7 17 4 NAMUTUMBA trees, 3 NORTH WARD Fish,Diary,Piggery  \nNAMUTUMBA NAMUTUMBA PDM Poultry &  \n\\| \\_\\_\\| NORTH WARD SACCO Horticulture", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 95, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 95, "level": 3}}], "page": 95, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NAMUTUMBA", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 95, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 95, "level": 3}}], "page": 95, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "+  \nCoffee, Fruit Yes \u201c\\| 12 I \u2019 \\_\\| \\| NAMUTUMBA trees, 7 3 SOUTH WARD Fish, Diary,Piggery  \nNAMUTUMBA NAMUTUMBA PDM Poultry &  \nI \\_\\_\\| SOUTH WARD \\| SACCO Horticulture  \nNAMUTUMBA Coffee, Fruit \\| \\| - L \n\\| yes 12 \u2014 7 7", "metadata": {"headings": [{"headings_0": {"content": "NAMUTUMBA", "page": 95, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 95, "level": 3}}, [{"headings_0": {"content": "NAMUTUMBA", "page": 95, "level": 3}}, {"headings_1": {"content": "NAMUTUMBA", "page": 95, "level": 3}}]], "page": 95, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trees,", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 95, "level": 2}}, {"headings_1": {"content": "NAMUTUMBA", "page": 95, "level": 3}}], "page": 95, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Fish, Diary, Piggery  \nBUGIRI KAGULU Poultry &  \nNAMUTUMBA BUGIRI u PDM SACCO Horticulture Fa  \n\\|  \nCare  \ntrees, \nYes 13 4 + 7 \n13 \nFish,Diary,Piggery  \nIRWANIRO KAGULU Poultry &  \n\\| \\_\\_\\| IRWANIRO PDM SACCO 0 Horticulture +  \nNAMUTUMBA Bus Fruit \u201c\\| 19  \nYes 7 17 3 trees,  \nKAGULU-KAGULU Fish,Diary,Piggery", "metadata": {"headings": [{"headings_0": {"content": "trees,", "page": 95, "level": 2}}, {"headings_1": {"content": "NAMUTUMBA", "page": 95, "level": 3}}, [{"headings_0": {"content": "trees,", "page": 95, "level": 2}}, {"headings_1": {"content": "NAMUTUMBA", "page": 95, "level": 3}}], [{"headings_0": {"content": "trees,", "page": 95, "level": 2}}, {"headings_1": {"content": "NAMUTUMBA", "page": 95, "level": 3}}], [{"headings_0": {"content": "trees,", "page": 95, "level": 2}}, {"headings_1": {"content": "NAMUTUMBA", "page": 95, "level": 3}}]], "page": 95, "document_name": "Namutumba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kr SACCO", "metadata": {"headings": [{"headings_0": {"content": "Kr 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\ No newline at end of file
diff --git a/reports/chunks/Napak District Local Government  Report of the Auditor General,2023.chunks.json b/reports/chunks/Napak District Local Government  Report of the Auditor General,2023.chunks.json
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@@ -0,0 +1 @@
+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF NAPAK DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA  \nDECEMBER, 2023 \nTable of Contents \nTable Of COntent........cccccceecsesssssesesssseseseseessscsnssenssessesessssseseevesescasssssescavavcsssessstavseecasereucaeseessvecseseess ii \nList Of ACFOMYMS..........ccccecccesesssesssssecevecsesesesececseasscsesesavesesacsssecevavasetasscsesecavacsesesuavavsssasstvavevaceseevavaeeeets iii OPINION... cceceeccecececeessseeseeescaesesseseseensnsseesassusnsteaesusaeasasaeeseuessssausnsseeveveseassvavavaueasueseseseasacavaveeeeeeeeney 1 \nBASIS FOR OPINION \\|... cceccssesssseseseseeseecsesesseneaeensusacsessesensssstssensasaseseseseaesseveeescesecsescaeasacacaresensaceseves 1 KEY AUDIT MATTERS......uesensnsesnsesennennennnnnnnnnnnennnnnonennnnenenenesnnnnsnenenenenennnesnenensennenennnenenennennnnnnnn 1 \n1.0 Implementation of the Approved Budget..........uuneeeeeseenenenennnensnnnsennnennnenennnnnnnn 1 2.0  \nManagement of the Government Salary Payroll.....uusseeeseesseseeesesesnsesnnnennnnnnnnn 9 Co PET TER ct een en \n3.0 \nChange in Accounting Treatment for Non-current Assets ........ccccccccscssesesesesesssscererees 11 er  \n12 EEE EEE ET \n4.0 Implementation of Key Government Grants/Programmes ........uuuaeasneeeeseseeennenenennenn 12 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) ..................... 12 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program......17 4.3 Education Development Grant ...........ccccssssesssseseseseseseesescesesesescerescscscavsvsscecscseeescassversesececsees 20 4,4 Micro Scale Irrigation...  \n22 cccsssssssssesesssssveceseeesecscevsvenesescscsesssescscscscavacsvecsesevavavavscevseenseseey \nOTHER INFORMATION 26 sen cansinsccanedinsestodasieasiincneaanennnenensansantnntanesonenuyrrnennamennactrnrsoreurnmisne tants \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........ceeeee 26 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..................... 27 \nUTHER EUG BESFORSTETLTTTIEE  \n28 een ates \nREPORT ON THE AUDIT OP COMPLIANCE WITH LEGISLATION  \n28 anne se usnsnnicsnennecncne \n4.5 Implementation of the Parish Development Model... 28 APPONCiCeS..........eeeeseseeeesesesssseseesesestssnenesesesessssasesesvavssescssssavescssscaucasscavencecacaveucecsuavscsuecetsesssetevavseseeess 41", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 4}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 3, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": ".", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 4}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 3, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|DLG", "metadata": {"headings": [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], "page": 3, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \\_\\| Local \\_\\_ Government  \nDistrict  \n\\|  \n\\_\\|  \nern = ee N \nGoU Government of Uganda  \n\\|  \n\\_  \n\\_  \n. \n\\| HCMS  \n\\| Human Capital Management System  \n\\| SER Ko: ae ICT Information and Communication Technology  \n; \\| A \\_ INTOSAI  \n\\| International Organization of Supreme Audit Institutions \nIPPS  \nIntegrated Personnel and Payroll system \nISSAIs International Standards of Supreme Audit \n\\_\\_\\| \\| Institutions \\| LGFAM Local Government and Accounting Manual, \n\\_ Financial 2007 \nLGFAR \n\\_\\_\\| Local \\_ Government Financial and Accounting Manual, 2007  \n= 1\u00b0\")  \nLocal Government Public Procurement and Disposal Autho rity  \n\\|  \n\\| Lower Local Governments \n\\_  \nge 3 pa Us VE RER \\| Local Revenue \nMinistries, Departments and Agencies \nMoES Ministry of Education  \n\\_ \nSpats  \nHide \n\\_ MoFPED  \nMinistry of Finance, Planning and Economic Development  \n\u2014\\_\\_  \nren \nMoGLSD  \nMinistry of Gender, Labour and Social Development \nMoLG  \nMinistry of Local Government \\_\\_\\|  \n\\_ \nNAA  \nNational Audit Act \nNTR Non-Tax Revenue \nOAG \nOffice of the Auditor General \nProgram Budgeting System Procurement & Disposal Unit Public Finance Management Act \nPublic \nFinance Regulations \\|", "metadata": {"headings": [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}, [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "|DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 4}}]], "page": 3, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "|DLG", "page": 3, "level": 1}}], "page": 3, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Public Procurement & Disposal of Public Assets \\|", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "|DLG", "page": 3, "level": 1}}], "page": 3, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], "page": 3, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury \\_\\| \nTSA \u2018Treasury Single Account \u2014\u2014\u2014\u2014\\_\u2014\\|  \n\\| \nUBA Uganda Banker's Association \n\\| ee \\| \n\\_ SSP ARUP teeth cat \nUCR Uganda Consolidated Fund \nUCLA Uganda and Lender\u2019 's \neee Consumer \\| Association SE HRS \nUgIFT Uganda Intergovernmental Fiscal Transfers for Results \n\\_\\_\\_\\_\\| Program nu En \nUGX Uganda Shilling \\| \n\u2014 USMID Uganda Support infrastructure \n\\| to Municipal De Development \\_ \n\u0131UWEP Uganda Women Project", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 6}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}]], "page": 3, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Empowerment.", "metadata": {"headings": [{"headings_0": {"content": "Empowerment.", "page": 3, "level": 5}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 6}}], "page": 3, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "BE Sek  \nBere \u0131 \u00a9) \nIWER- Youth Livelihood Program \n\\_\\| \\| ee 12 \nREPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "Empowerment.", "page": 3, "level": 5}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 6}}, [{"headings_0": {"content": "Empowerment.", "page": 3, "level": 5}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 6}}], [{"headings_0": {"content": "Empowerment.", "page": 3, "level": 5}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 6}}], [{"headings_0": {"content": "Empowerment.", "page": 3, "level": 5}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 6}}]], "page": 3, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}], "page": 4, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "ON THE FINANCIAL STATEMENTS OF NAPAK DISTRICT LOCAL FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Napak 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 Napak 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": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}, [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}]], "page": 4, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the  \naudit matters to be \n= Insarriving at my findings, I reviewed documents \u2018suchas work~plans,~ budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Napak District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX. 45,513,491,804 out of which UGX. 43,401,614,471 was warranted as shown below; \nlanai \\| Details Budget Warrants \\| \\| % funding UGX UGX \\| \\| [1 \\| (Wage) \\| \nRecurrent ; 33,141,980,547 \\| + 33,141,980,546  \n100 \\|", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}, [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "Empowerment.", "page": 3, "level": 5}}]], "page": 4, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|2 ___| Recurrent (Non-wage) | _5,708,378,222 4,251,837,400 75 |", "metadata": {"headings": [{"headings_0": {"content": "|2 ___| Recurrent (Non-wage) | _5,708,378,222 4,251,837,400 75 |", "page": 5, "level": 3}}, {"headings_1": {"content": "GOVERNMENT", "page": 4, "level": 2}}], "page": 5, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 5, "level": 1}}, {"headings_1": {"content": "|2 ___| Recurrent (Non-wage) | _5,708,378,222 4,251,837,400 75 |", "page": 5, "level": 3}}], "page": 5, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "[3 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 5, "level": 1}}, {"headings_1": {"content": "|2 ___| Recurrent (Non-wage) | _5,708,378,222 4,251,837,400 75 |", "page": 5, "level": 3}}, [{"headings_0": {"content": "| |", "page": 5, "level": 1}}, {"headings_1": {"content": "|2 ___| Recurrent (Non-wage) | _5,708,378,222 4,251,837,400 75 |", "page": 5, "level": 3}}]], "page": 5, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 5, "level": 1}}, {"headings_1": {"content": "| |", "page": 5, "level": 1}}], "page": 5, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "metadata": {"headings": [{"headings_0": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], "page": 5, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| Total \\|  \n9 \\| \nOut of the total warrants of UGX. 43,401,614,471 I reviewed the utilisation of warrants worth UGX. 15,260,964,989 (35%) as summarised in the table below. \nSN Details Actual Actual \nCumulative Cumulative % out of \\| expenditure expenditure total warrants \n1 Wage expenditure ais 481, 312, 284 \\| 11 \u201a481, 312, 284 Je 26% \\|  \n=A\\} ok i", "metadata": {"headings": [{"headings_0": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}, [{"headings_0": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}]], "page": 5, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "expenditure audited \u2014 029 000 |", "metadata": {"headings": [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}], "page": 5, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014 \u2014 u 2 PDM 37, \\_\\_11,538,341,284 \\| 27% 3 grant - Formerly 550,000 \\| 12,205,891,284 \\| 28% \nEducation \\| \\_ I 667, \\_ \\| \\_SFG \n\\|  \n4 Micro- 196,550,000 \\| 12,402,441,284 \\| 29%", "metadata": {"headings": [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}, [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}]], "page": 5, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Eu en A UGIFT (Infrastructure) 1,263,040,000 13,665,481,284 \\|", "metadata": {"headings": [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}], "page": 5, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": " \n\\| \\| 32% \\| \\|  \n6 \\| Water Grant-Pipped Water  \n382,830,000 ~-14,048,311,284 \\| \n1  \n32% \\_\\|\\_and rural water sanitation \\| ln  \n7 Road fund 225,936,000 14,274,247,284 \\| 33% \n\\| Uganda I\\_\\_ Pea  \nEee  \n8 sampled \\| 15,260,964,989 \\| 35% \nBudget outputs 986,717,705 \\_  \nabe ey EEN = \n\\|  \n\\| Total of utilized 15,260,964,989 \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}, [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, {"headings_1": {"content": "| 45,513,491,804 _6,663,133,035 | |_6,007,796,55 43,401,614,471| | 90 |", "page": 5, "level": 1}}]], "page": 5, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], "page": 5, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "warrants audited \\| \\| \\|  \n\\| \\| \nOut of the total warrants of UGX. 43,401,614,471 in the financial year 2022/2023, UGX. 11,481,312,284 (26%) was spent on wage costs for which I issued a separate detailed audit report and a summary of the key findings reported in section 2.0 of \nNo Observation ae er \\|-Recommendation si  \n\\| N \\| Source \\| Approved \\| Actual Variance  \nrevenue sources to avoid lo \\| \\| budget \\|  \n\\| Collections \\| over \n\\| depictions of  \n\\| \\|  \n\\| \\| performance where \\|  \npoe . was a gap \n\\| there likely in :  \n\\| \\| \\| budgeting. \nTax Revenues \\| 46,500,000 64,132,070 17,632,070 \\| \\| \n\\| \\| Non-Tax \\| 133,500,000 \\| 216,828,769 \\| 83,328,769  \n\\| \n\\| \\| Total Revenue \\| 180,000,000 280,960,839 100,960,839 \\| \\| \nThe District over collected revenue from LST, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1 \nOverall, the District over collected local revenue which was largely attributed to disposal of assets of the entity \nThe Accounting Officer explained that the District raised more Local Revenue as a result of Disposal of Assets worth UGX.115, 000,000. Council approved a supplementary in its sitting 7th October 2022. \n1.1 Performance of GOU warrants  \nI advised the Accounting Officer to ensure that The District had an approved budget of UGX. 43,757,822,451 to implement the various funds are revoted for programmes, out of which UGX. 42,364,488,105 was warranted resulting in a shortfall of implementation of the UGX.1,393,334,346 representing 97% performance.  \naffected activities in the \nsubsequent financial The performance of warrants for each of the programmes is shown in the table below;  \nyear. \n\\| Sn \\| Programme \\| Approved Budget \\| Warrants (Ugx) \\|  \nVariance \\| %Age  \nThe unimplemented \\| \n(Ugx) \n(Ugx) Bn \\| Perfor activities should be", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}, [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}], [{"headings_0": {"content": "the", "page": 5, "level": 2}}, {"headings_1": {"content": "expenditure audited \u2014 029 000 |", "page": 5, "level": 1}}]], "page": 5, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], "page": 6, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| mance rolled over to the 1 \\| Agro- \n2,011,644,700 \\| VE Sage  \n2,011,644,700  \n100% subsequent period \\| Industrializatio \\| \\|  \n\u0131n  \nI  \n2 \u2014\u2014\u2014 Community 189,686,050 \\| 189,686,050 \\| 0 \\| 100%  \nMobilization i \\| \\|  \nAnd Mind-set \\| \\|  \nChange  \ned  \n\\_\\_\\_\\_ se I  \nDevelopment 367,722,730 \\| 359,135,737 \n\"8,586,993 \\| 98% Plan \\| \\| Implementatio \\| \\| \\|  \nn \\| \\| \\|  \nGovernance 1,125,342,843 1,125,342,84 0 \\| 100% \u201eNE SECUFIEY, rs Human Capital 33,759,940,241 \\| 33,749,707,152 \\| 10,233,089 \\| \nal u nee Mic 9,9% Development \\| \\| Integrated \n\\| \\_\\_ \"813,570,118  \n758,107,424 \\| 55,462,694 \\| 93% \\|  \nTransport  \nInfrastructure \\| \\| And Services \\| 0 es ee;  \n\\| 7 Natural 1,126,445,730 1,126,445,729 1 i 100% \\| Resources, t \\| \nNo---\\| Observation. ee = = a  \nRecommendation  \n-\u2014\u2014- \n1.2 Performance of External Assistance  \nThe entity had an approved budget for external assistance of UGX. 1,511,783,000 from I advised the Accounting the various programmes out of which UGX. 860,353,302 was warranted resulting in a Officer to roll over the shortfall of UGX. 651,429,698 representing 57% performance.  \nunimplemented activities to the subsequent The performance of warrants for each of the programmes is shown in the table below;  \nperiod. In addition the Accounting \nOfficer Programme Approved budget Warrants should engage the development partners \nNatural Resources, \nfor the commitment. 159,184,000 15,216,800  \nEnvironment \nHint Cealblee!  \n1,352,599,000 845,136,502 Development \nThe UGX. 651,429,698 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all detailed in the table below; \nProgram Amount not Activities not Purpose of the me warranted implemented unimplemented", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}, [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}], [{"headings_0": {"content": "| |", "page": 6, "level": 1}}, {"headings_1": {"content": "the", "page": 5, "level": 2}}]], "page": 6, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_activity", "metadata": {"headings": [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}], "page": 7, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "a re \u2014 a \\_  \nHuman \nReviewing and To develop data Capital 507,462,498 improving school collection tools, Develop  \ndevelopment plans, screen children Under ment  \nholding coordination 5 years, and educate meetings, planning for the communities schools, developing and especially new application of data mothers about the collection tools, mass balanced diet. screening of Under 5  \nyears, mentorship and  \ncoaching,  \nfood  \ndemonstrations and data \nmanagement.  \nf\u00fc  \nNatural 143,967,200 Strengthen coordination To promote Resource  \nfor sustainable natural sustainable resource \nS, \nresource management. management of dams Environm  \nSensitization of Local especially in ent Governments and Nackichumet. \n\u201ecommunities  \non sustainable natural \nmanagement.  \nfacilitate review of catchment management plans.  \n651,429,698 \n\\| 1.3 Utilization of Warrants \nOut of the total warrants of UGX. 43,401,614,471 availed during the year, UGX. I advised the Accounting 19,305,841,201 was utilized by the entity resulting in un-utilized warrants of UGX. Officer to engage 24,095,773,270 representing utilization of 44% as shown in the table  \nrelevant authorities to \nNo Observation Recommendation =  \n5  \n---", "metadata": {"headings": [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}, [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}], [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}], [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}], [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}], [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}], [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}], [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}], [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}], [{"headings_0": {"content": "_activity", "page": 7, "level": 2}}, {"headings_1": {"content": "| |", "page": 6, "level": 1}}]], "page": 7, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5 Services | | | de", "metadata": {"headings": [{"headings_0": {"content": "5 Services | | | de", "page": 8, "level": 3}}, {"headings_1": {"content": "_activity", "page": 7, "level": 2}}], "page": 8, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Natural", "metadata": {"headings": [{"headings_0": {"content": "| Natural", "page": 8, "level": 3}}, {"headings_1": {"content": "5 Services | | | de", "page": 8, "level": 3}}], "page": 8, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "| 1,144,162,529 793, \u201a671, 423 | 350,491,106 | 69%", "metadata": {"headings": [{"headings_0": {"content": "| 1,144,162,529 793, \u201a671, 423 | 350,491,106 | 69%", "page": 8, "level": 6}}, {"headings_1": {"content": "| Natural", "page": 8, "level": 3}}], "page": 8, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Resources, \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| 1,144,162,529 793, \u201a671, 423 | 350,491,106 | 69%", "page": 8, "level": 6}}, {"headings_1": {"content": "| Natural", "page": 8, "level": 3}}], "page": 8, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Environment, |", "metadata": {"headings": [{"headings_0": {"content": "| Environment, |", "page": 8, "level": 2}}, {"headings_1": {"content": "| 1,144,162,529 793, \u201a671, 423 | 350,491,106 | 69%", "page": 8, "level": 6}}], "page": 8, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Climate Change, \\| \\| \\| ol Land And Water \\|", "metadata": {"headings": [{"headings_0": {"content": "| Environment, |", "page": 8, "level": 2}}, {"headings_1": {"content": "| 1,144,162,529 793, \u201a671, 423 | 350,491,106 | 69%", "page": 8, "level": 6}}], "page": 8, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "th iy", "metadata": {"headings": [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], "page": 8, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| al NE Sh fi \\| ea en Public Sector \\| 3,118,586,404 2,472,941,614 645,644,790 Transformation  \net Tourism \\| 0000000000 S 1,906,700 1,906,000 700 Development \\_\\_ \" \u201eSs UM UM len a  \nyeaa Total 43,401,614,47 \\| 19,305,841,20 24,095,773,2 1 oh 70 \\_ \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all as detailed in appendix 3 \nAs a result of failure to utilise warrants Iriiri Seed Secondary School was only built up to slab level. \nThe Accounting Officer explained that the District received erroneously 21 billion supplementary for salaries which shot the District\u2019s budget above their exceptions of UGX. 600 million required. The balance was due to delayed procurement process of Iriiri seed School which delayed the construction work that began in August 2022. \nI informed the Accounting officer that the matter shall be brought to the attention of the PS/ST. \n1.4", "metadata": {"headings": [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}, [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}]], "page": 8, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lack of appropriate performance indicators and targets in the work plans  \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the  \nI advised the Accounting work plan of a vote shall indicate the key performance indicators to be used to gauge Officer to ensure that all the outputs. activities have appropriate performance Part A of the performance contract for Accounting Officers outlines the core performance  \nindicators and targets. requirements against which their performance should be assessed in regard to  \nachievement of planned results. This requires the Accounting Officer to be assessed on  \nthe extent to which annual key performance indicators and targets are achieved for key  \nprojects and/or programs. \nI reviewed the approved work plan and sampled 6 outputs with a total of 14 activities. I noted the following; \n01 output with 04 activities had clear performance indicators and targets.  \n\u00b0  \n05 outputs with 10 activities did not have clear performance indicators and .  \ntargets as summarized in the table below and detailed in appendix 4. \nTable showing performance indicators and targets \nCategory of No. No of No. of No of Expend % outputs of activi Activities activiti iture Quantif outp tiesin with es Amount ication uts the clear without (UGX) of samp outpu performa clear Bn outputs led ts nce perfor", "metadata": {"headings": [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}, [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}]], "page": 8, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \u2014\u2014- ae  \n= nate -Recommendation -\u2014~ programme based and as such the system does not have specific indicators, at district  \nlevel as in the previous PBS system.", "metadata": {"headings": [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], "page": 9, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": " \nI informed the Accounting Officer that that the matter would be brought to the attention of the MoFPED. \n1.5 Implementation of outputs  \nI assessed the implementation of six (06) outputs with fourteen (14) activities worth I advised the Accounting UGX. 2.8 Bn that were fully quantified and noted that;  \nOfficer to roll over the affected activities to the Two (02) outputs with five (05) activities and expenditure worth UGX 0.725Bn  \nnext budget cycle.  \n\u00b0 \nwere fully implemented. \nFour (4) outputs with 09 activities worth UGX. 2.075Bn were partially \u00b0 \nimplemented. Out of 09 activities, the entity fully implemented 04 activities; two (02) activities were partially implemented, while three (03) activities were not implemented. \nTable showing performance indicators and targets \nNo of No. of No of No of Expendit ry of activitie Activiti activities activities ure output es partially not Amount s \nfully impleme impleme (UGX) imple  \nmente \nPartiall \ny  \nimplem  \nented  \noutputs  \n[Wee  \nar] \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the municipality did not implement or partially implemented the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}, [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}], [{"headings_0": {"content": "th iy", "page": 8, "level": 3}}, {"headings_1": {"content": "| Environment, |", "page": 8, "level": 2}}]], "page": 9, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poe", "metadata": {"headings": [{"headings_0": {"content": "Poe", "page": 9, "level": 4}}, {"headings_1": {"content": "th iy", "page": 8, "level": 3}}], "page": 9, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Labour based maintenance of 2 roads  \nConstruction Works of 2 seed schools in Iriiri and Lopeei 09 Periodic Maintenance of Iriiri-Napak Road  \nce Construction of Water Plants  \nPayment of retention for Latrine construction  \nGy Lease of 3 Other Dwellings \nRefer to Appendix 5 for details. \nThe Accounting Officer attributed the above to budget cuts, breakdown of the Equipment and delays by MOES during the hybrid procurement process. \n\\| \\| Progra. Activity - \u2018\\|  \nNo. Total \\| \\| Manageme - \n\\| Pictorial. \u2018Summary  \n.  \n-  \nmme details expenditure evidence of findings conclusi nt (UGX) (Time, on Response Quality,  \nQuantity,  \nCost and  \nFunctionali", "metadata": {"headings": [{"headings_0": {"content": "Poe", "page": 9, "level": 4}}, {"headings_1": {"content": "th iy", "page": 8, "level": 3}}, [{"headings_0": {"content": "Poe", "page": 9, "level": 4}}, {"headings_1": {"content": "th iy", "page": 8, "level": 3}}], [{"headings_0": {"content": "Poe", "page": 9, "level": 4}}, {"headings_1": {"content": "th iy", "page": 8, "level": 3}}], [{"headings_0": {"content": "Poe", "page": 9, "level": 4}}, {"headings_1": {"content": "th iy", "page": 8, "level": 3}}], [{"headings_0": {"content": "Poe", "page": 9, "level": 4}}, {"headings_1": {"content": "th iy", "page": 8, "level": 3}}]], "page": 9, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "metadata": {"headings": [{"headings_0": {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "page": 10, "level": 1}}, {"headings_1": {"content": "Poe", "page": 9, "level": 4}}], "page": 10, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "ed Maintenan \\|  \nTranspo ce of km  \nrt on Iriiri-  \n\\| Infrastru Napak  \n\\| \nAt the time\u201d There The  \nof inspection was delay Accounting aie on in Officer 06/10/2023, completio attributed the road of this to n  \ncture Road \\| works were works, breakdown \\|  \nAnd  \nstill on-going which of Services \n\\| yet according resulted Equipment to the in specifically department delayed the grader work plan, service and the they should delivery. wheel", "metadata": {"headings": [{"headings_0": {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "page": 10, "level": 1}}, {"headings_1": {"content": "Poe", "page": 9, "level": 4}}, [{"headings_0": {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "page": 10, "level": 1}}, {"headings_1": {"content": "Poe", "page": 9, "level": 4}}], [{"headings_0": {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "page": 10, "level": 1}}, {"headings_1": {"content": "Poe", "page": 9, "level": 4}}]], "page": 10, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \u2014\u2014J have been loader. One of six completed However, sections of by 30% June  \nthe district unfixed culverts  \nIn borrowed addition,  \nMoroto  \n\\| there was no District\u2019s \\| camber on machines to", "metadata": {"headings": [{"headings_0": {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "page": 10, "level": 1}}, {"headings_1": {"content": "Poe", "page": 9, "level": 4}}], "page": 10, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "2023. In borrowed addition,  \nMoroto  \n\\| there was no District\u2019s \\| camber on machines to", "metadata": {"headings": [{"headings_0": {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "page": 10, "level": 1}}, {"headings_1": {"content": "Poe", "page": 9, "level": 4}}], "page": 10, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "GRAAL PEN EBeBEBEs U Ep Er RE TERI ER \nthe road. resume", "metadata": {"headings": [{"headings_0": {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "page": 10, "level": 1}}, {"headings_1": {"content": "Poe", "page": 9, "level": 4}}, [{"headings_0": {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "page": 10, "level": 1}}, {"headings_1": {"content": "Poe", "page": 9, "level": 4}}]], "page": 10, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Works,", "metadata": {"headings": [{"headings_0": {"content": "Works,", "page": 10, "level": 2}}, {"headings_1": {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "page": 10, "level": 1}}], "page": 10, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "ELSE  \nTe June] \\|\\} 3 Labour 78,000,000 At the time  \nbased  \nof inspection, quality of  \nmaintenan  \nworks were the road  \nce of 2  \nfully was  \nroads completed satisfacto and the road ry.  \nwas  \n\\| [AGI motorable  \nHal Ne NE ik  \n226,000,000", "metadata": {"headings": [{"headings_0": {"content": "Works,", "page": 10, "level": 2}}, {"headings_1": {"content": "1: Integrat Periodic \u201c148, 000, 000\u00b0", "page": 10, "level": 1}}], "page": 10, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}], "page": 10, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "The advised the Accounting Officer to engage URF for additional funding to be able to deliver the required services. \n1.7.2 Funding for road activities under URF  \nThe District received UGX. 428,782,679 from Uganda Road Fund and transferred UGX. 150,766,601 to its Town councils and sub counties. The balance of UGX. 279,888,000 was to be utilized on District Roads. \nA review of the District work plans revealed that UGX. 320,877,287 was budgeted to \nr=] \n2-1 Mechanized: \u2014 \\|  \n31,777,287 \\|~- Maintenance \nPeriodic maintenance 229,000,000 193,955,000 35,045,000 \nnee  \n\\|  \nOperational Expenses 36,600,000 73,343,000 (36,743,000) \nSub Total 320,877,287 279,888,000 40,989,287 \nTransfers to Other 163,367,713 150,766,601 12,601,112 92% Local governments \nec GRAND TOTAL 484,245,000 428,782,679 55,462,321 88.5% The failure to fully fund the budget resulted into failure to implement planned activities as below \nRoad works category Description Budgeted Amount \\*000\" \u201cMechanized a and SENIOREN graveling of pe SETI", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "Works,", "page": 10, "level": 2}}]], "page": 10, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "13,500,000", "metadata": {"headings": [{"headings_0": {"content": "13,500,000", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 3}}], "page": 11, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "~~ maintenance Grading spot Cholicholi road \nMechanized maintenance Construction of drift and graveling Lorengecora a on - \n33,000,000 \u00a9 Namendera Road  \n46,500,000 \nThe Accounting Officer explained that the shortfall in the release of funds by URF was due to budget cuts. Following budget call circulars, unimplemented activities were rolled over to the next financial year.", "metadata": {"headings": [{"headings_0": {"content": "13,500,000", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 3}}, [{"headings_0": {"content": "13,500,000", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": "13,500,000", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": "13,500,000", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 3}}]], "page": 11, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "13,500,000", "page": 11, "level": 1}}], "page": 11, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that unimplemented road activities are rolled over for implementation in the subsequent period. \n1.7.3 The service delivery under focus areas  \nI sampled four (04) out of Ten (10) activities in Four (4) focus areas with a total expenditure of UGX. for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report.  \nSN Focus area Key Observation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "13,500,000", "page": 11, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "13,500,000", "page": 11, "level": 1}}]], "page": 11, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Key Recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "| Key Recommendation(s)", "page": 11, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], "page": 11, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "seucmmars cmmenes: \u2018Education \u2014  \n1 grant - One house in Lokodiokodio had not \nI advised the Accounting aa  \nSNE to \\| Officer Former SFG  \nyet been occupied due to need for fast track the remedying of the correction of defects. Additionally, all works by the contractors to ensure toilets had been constructed short of faster service delivery  \n2 stances in contrast with  \nrequirements of the BOQs.  \n2  \n2 Micro scale irrigation  \nThe farm equipment was already I advised the Accounting Officer to \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nNapak District had a wage budget of UGX 33,141,980,547 out of which UGX. 11,481,312,284 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nObservation  \nRecommendation 2.1 Utilization of the Wage Budget  \nThe District had an approved wage budget of UGX. 10,881,565,560, and obtained MoFPED  \nshould supplementary funding of UGX. 22,260,414,986 resulting into a revised wage budget always  \nrelease of UGX.33,141,980,546 which was all warranted. \nsupplementary budgets  \nas \"quested.  \nOut of the total warrants, UGX.11,481,312,284 was utilized by the District resulting in  \nun-utilized warrants of UGX 21,660,668,262 representing utilization of 35% as  \nsummarized in the table below and detailed in Appendix 6 \n[Approved \\| Supplementary \\| Revised Warrants \\| Payments \\| Unspent \\| Budget UGX. Bn Budget UGX. Bn UGX. Bn \\| Balance", "metadata": {"headings": [{"headings_0": {"content": "| Key Recommendation(s)", "page": 11, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}, [{"headings_0": {"content": "| Key Recommendation(s)", "page": 11, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "| Key Recommendation(s)", "page": 11, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "| Key Recommendation(s)", "page": 11, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "| Key Recommendation(s)", "page": 11, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "| Key Recommendation(s)", "page": 11, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "| Key Recommendation(s)", "page": 11, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "| Key Recommendation(s)", "page": 11, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}]], "page": 11, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| UGX.", "metadata": {"headings": [{"headings_0": {"content": "| UGX.", "page": 12, "level": 1}}, {"headings_1": {"content": "| Key Recommendation(s)", "page": 11, "level": 4}}], "page": 12, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 \"Water \"and production wells _", "metadata": {"headings": [{"headings_0": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}, {"headings_1": {"content": "| UGX.", "page": 12, "level": 1}}], "page": 15, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "ji Rural Drilling of 2 In [\\#2 \\| 2 \\| Sanitation Sub-Grant Achukuda RGC\\_\\_  \neSneyen \\| (traditional component) drilling of 4 \\| 1.2 \nSitting \\| \u201aand boreholes i 4 saat a IR  \nIn . \\_ Construction of Storage tank at \\| 1 1  \n1  \n\\| Lokited Town Council \\} \\|  \n\\| \naa \\| \"Borehole Rehabilitation  \n\\|  \n\\| \\| \nPiped \u201cWater Sub-Grant \\| u  \nConstruction of piped \\| 1 \nwater system :", "metadata": {"headings": [{"headings_0": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}, {"headings_1": {"content": "| UGX.", "page": 12, "level": 1}}, [{"headings_0": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}, {"headings_1": {"content": "| UGX.", "page": 12, "level": 1}}], [{"headings_0": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}, {"headings_1": {"content": "| UGX.", "page": 12, "level": 1}}], [{"headings_0": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}, {"headings_1": {"content": "| UGX.", "page": 12, "level": 1}}], [{"headings_0": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}, {"headings_1": {"content": "| UGX.", "page": 12, "level": 1}}]], "page": 15, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 1", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 15, "level": 1}}, {"headings_1": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}], "page": 15, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| (UgIFT component) in Lokeru \n\\|  \n\\\\ \"Repair Mini Solar \u201cpiped \u2014 water \\|2 \\|  \nu \\|  \nof \n\\| systems  \nExtension of j 1 1-1 \nPiped water \u201csystem sie do \\| from Longariama to Naregae  \n\\_\\|  \nn \ned audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \n9 out 9 projects in the approved work plan were in the indicative list of capital oe  \ninvestments therefore eligible for funding under the grant. \nDesk and field appraisals were undertaken for all the Nine (9) planned projects o  \nto ensure funds were spent on appropriate investments to avoid litigations and ineffective service delivery. \nThe District had water quality testing kits to carry out water quality testing. oe \noe I noted from certificates of analysis for the 68 water sources collected and analysed for existing water sources, were found to be suitable for human", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 15, "level": 1}}, {"headings_1": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}, [{"headings_0": {"content": "| 1", "page": 15, "level": 1}}, {"headings_1": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 1}}, {"headings_1": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 1}}, {"headings_1": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 1}}, {"headings_1": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 1}}, {"headings_1": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 1}}, {"headings_1": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 1}}, {"headings_1": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 1}}, {"headings_1": {"content": "1 \"Water \"and production wells _", "page": 15, "level": 6}}]], "page": 15, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "consumption", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 15, "level": 1}}], "page": 16, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe Functional water user committees for newly installed boreholes for Ngoleriet and Lotome sub counties were instituted to ensure local ownership and long term usage of the facilities.  \nOne (1) ongoing UGFIT project (seed schools) had been considered for water oe  \nsource. This is as a result of the additional financing from UGIFT. \n4.1.2 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n4.1.2.1 Planning  \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that:  \noe The proposed investments are derived from the approved LG Development", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 15, "level": 1}}, [{"headings_0": {"content": "consumption", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 15, "level": 1}}], [{"headings_0": {"content": "consumption", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 15, "level": 1}}]], "page": 16, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Plan.", "metadata": {"headings": [{"headings_0": {"content": "Plan.", "page": 16, "level": 3}}, {"headings_1": {"content": "consumption", "page": 16, "level": 1}}], "page": 16, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe prescribes the thresholds for allocation of rural water and sanitation sub- grant (traditional component), and piped water sub-grant (UgIFT", "metadata": {"headings": [{"headings_0": {"content": "Plan.", "page": 16, "level": 3}}, {"headings_1": {"content": "consumption", "page": 16, "level": 1}}], "page": 16, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component),", "metadata": {"headings": [{"headings_0": {"content": "component),", "page": 16, "level": 1}}, {"headings_1": {"content": "Plan.", "page": 16, "level": 3}}], "page": 16, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe provides an indicative list of capital investments and other development activities to be funded.  \noe stipulates that LGs should prioritise water supply investments for sub- counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \n4.1.2.2 Funding and Absorption  \nI reviewed the budget performance of Napak DLG and noted the following; \n~-out- of funds received of UGX. 195,335,784 (40%) for the Piped Water~Sub-Grant (UgIFT component), UGX. 156,493,018 (80%) was spent leaving UGX. 38,842,766 (20%) un-utilized as shown in the table below. \nSN Category \\| Approved Release Expenditure Un-utilized \\| % \\|  \n\\| Estimate Abs", "metadata": {"headings": [{"headings_0": {"content": "component),", "page": 16, "level": 1}}, {"headings_1": {"content": "Plan.", "page": 16, "level": 3}}, [{"headings_0": {"content": "component),", "page": 16, "level": 1}}, {"headings_1": {"content": "Plan.", "page": 16, "level": 3}}], [{"headings_0": {"content": "component),", "page": 16, "level": 1}}, {"headings_1": {"content": "Plan.", "page": 16, "level": 3}}], [{"headings_0": {"content": "component),", "page": 16, "level": 1}}, {"headings_1": {"content": "Plan.", "page": 16, "level": 3}}]], "page": 16, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| orpt", "metadata": {"headings": [{"headings_0": {"content": "| orpt", "page": 17, "level": 5}}, {"headings_1": {"content": "component),", "page": 16, "level": 1}}], "page": 17, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "ion DE. BEE ; ;  \n\\| (A) (UGX) =\\| (B) (UGX) (C) (UGX) (B-C) \\| ia \\| Bo el re 2 a eg Rural Water and 289,415,624 289,415,624 289,411,114 4,510 100 Sanitation Sub- % Grant (traditional", "metadata": {"headings": [{"headings_0": {"content": "| orpt", "page": 17, "level": 5}}, {"headings_1": {"content": "component),", "page": 16, "level": 1}}], "page": 17, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}], "page": 17, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \u2014\u2014 \\| EEE HERE eel 2 \nPiped Water Sub- \\| 195,335,784 195,335,784 156,493,018 38,842,766 \\| 80% \n\\|  \n\\|  \n\\| Grant (UgIFT \\|  \n\\|  \n\\| [siete eeompanent) Dr \nar 21a Rates as Me  \nal ee ne ee  \n\\|  \n\\| Total  \n484,751,408 484,751,408 445,904,132 38,846,528 92 i \\| % \n4.1.3 Fairness in the distribution of projects  \nParagraph. 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. \nIt was revealed that, the District lacked allocation sheets to guide the allocation and distribution of projects to sub counties. This made it was to establish whether the distribution of projects was done fairly basing on comparison of each sub-county\u2019s need \nAllocation of funds to Sub Counties that have better water coverage leads to inequitable service delivery. \nThe Accounting Officer explained that the the Sub Counties with the lowest Water coverages are Iriiri and Napak Town Council, and that these two have been ear marked by Ministry of Water and Environment for Multi Billion water projects. Therefore, there was a need to consider other sub-counties whose villages did not have any water sources. \nRecommendation \nLGs should-maintain-an updated assets register covering details on water infrastructure as per the format prescribed in the Accounting Manual. \nI reviewed the management of fixed assets and made the following", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}, [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}], [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}], [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}], [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}], [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}], [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}], [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}], [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}], [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}], [{"headings_0": {"content": "component)", "page": 17, "level": 2}}, {"headings_1": {"content": "| orpt", "page": 17, "level": 5}}]], "page": 17, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "observations;", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 17, "level": 2}}], "page": 18, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "The District did not have land title, agreement, formal consent, or MoUs for the land on which two (02) water facilities were constructed. Appendix 7 refers. \nConsequently, the projects are exposed to denial of service to the communities due to land wrangles. \nThe Accounting Officer explained that Land consent forms for the 2 production wells drilled at Achukudu and for Lolet Piped water system were still being processed at the time of audit. \nRecommendation  \nI advised the Accounting Officer to fast track the processing of land ownership for the water projects. \n4.1.4.1 Review of the Implementation of the Grant activities  \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \n\u00b0o Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 17, "level": 2}}, [{"headings_0": {"content": "observations;", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 17, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 17, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 17, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 17, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 17, "level": 2}}]], "page": 18, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "observations;", "page": 18, "level": 1}}], "page": 18, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "All piped water supply systems being constructed in the District must have approved engineering designs from the Ministry of Water and Environment.  \nAll DLGs should have water quality testing kits.  \nDistricts should test at least 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption.  \nAll boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "observations;", "page": 18, "level": 1}}], "page": 18, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}], "page": 18, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nUnapproved designs ~cause~ cost~ inefficiencies due~ to the need for constant", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ad", "metadata": {"headings": [{"headings_0": {"content": "ad", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 3}}], "page": 19, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "adjustments during implementation. Quality may also be compromised which negatively affects service delivery. \nThe Accounting Officer explained the District wrote to the Ministry of Water and Environment for the approval of the design of Lolet Piped Water System but this was never done to date and the District was at a great risk of losing the funds from DINU.", "metadata": {"headings": [{"headings_0": {"content": "ad", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 3}}, [{"headings_0": {"content": "ad", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 3}}]], "page": 19, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ad", "page": 19, "level": 3}}], "page": 19, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up and seek approval from Ministry of Water and Environment before implementation of planned projects. \n4.1.6 Project completion  \nRegulation 18(3) of the LGFAR, 2007 states that budget estimates shall be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as the programme of the council. \nA review of the annual work plan revealed that Nine (9) activities were supposed to have been implemented during the Financial Year2022/2023. However only 4 activities were fully implemented, 3 activities were partially implemented and 2 activities were not implemented as detailed in Appendix 9. \nFailure to implement all planned activities negatively affects service delivery. \nThe Accounting Officer explained that drilling on 2 sites hit dry well and site for repairs of Mini Solar Piped Water Systems was taken up by development partners", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ad", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ad", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ad", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ad", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ad", "page": 19, "level": 3}}]], "page": 19, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with the Development Partners to ensure full implementation of planned activities. \n4.1.6.1 Inspection of water Grant activities  \nI conducted physical inspections of three (3) projects implemented at UGX. 181,507,835 on 06\" October 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Pictorial Evidence Recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 19, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "TSN] ee Eee", "metadata": {"headings": [{"headings_0": {"content": "TSN] ee Eee", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 21, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Activity re", "metadata": {"headings": [{"headings_0": {"content": "Activity re", "page": 21, "level": 4}}, {"headings_1": {"content": "TSN] ee Eee", "page": 21, "level": 2}}], "page": 21, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "~~)", "metadata": {"headings": [{"headings_0": {"content": "~~)", "page": 21, "level": 3}}, {"headings_1": {"content": "Activity re", "page": 21, "level": 4}}], "page": 21, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014 Planned ~~ [Actual : \n\\| \\| quantity quantity \\|", "metadata": {"headings": [{"headings_0": {"content": "~~)", "page": 21, "level": 3}}, {"headings_1": {"content": "Activity re", "page": 21, "level": 4}}, [{"headings_0": {"content": "~~)", "page": 21, "level": 3}}, {"headings_1": {"content": "Activity re", "page": 21, "level": 4}}]], "page": 21, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "metadata": {"headings": [{"headings_0": {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "page": 21, "level": 3}}, {"headings_1": {"content": "~~)", "page": 21, "level": 3}}], "page": 21, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "jd", "metadata": {"headings": [{"headings_0": {"content": "jd", "page": 21, "level": 1}}, {"headings_1": {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "page": 21, "level": 3}}], "page": 21, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations  \nI noted the following areas where management had commendable performance;  \no A no-objection of planned investments was obtained from the ministry of Education for a two-year contractual agreement with the best evaluated bidder upon clearance by the office of the solicitor General.  \noe The District prepared monitoring reports as evidence of monitoring the implementation UGIFT activities.  \noe Withholding Tax of UGX. 74,362,655 was deducted from payments made to Contractors of UGIFT projects \n4.2.2 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n4.2.3 Planning and Budget Performance  \n4.2.3.1 Funding and Absorption  \nOut of the approved budget of UGX. 3,230,038,576, the district received UGX. 3,230,038,576 (100%). Out of the received funds, UGX. 1,307,168,092 (41%) was spent, thus leaving UGX 1,922,870,484 unutilized. Details are in the table below; \nDetails Approved budget Warrants/  \nUnder \nabsorption (UGX) Release (UGX) \na", "metadata": {"headings": [{"headings_0": {"content": "jd", "page": 21, "level": 1}}, {"headings_1": {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "page": 21, "level": 3}}, [{"headings_0": {"content": "jd", "page": 21, "level": 1}}, {"headings_1": {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "page": 21, "level": 3}}], [{"headings_0": {"content": "jd", "page": 21, "level": 1}}, {"headings_1": {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "page": 21, "level": 3}}], [{"headings_0": {"content": "jd", "page": 21, "level": 1}}, {"headings_1": {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "page": 21, "level": 3}}], [{"headings_0": {"content": "jd", "page": 21, "level": 1}}, {"headings_1": {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "page": 21, "level": 3}}], [{"headings_0": {"content": "jd", "page": 21, "level": 1}}, {"headings_1": {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "page": 21, "level": 3}}], [{"headings_0": {"content": "jd", "page": 21, "level": 1}}, {"headings_1": {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "page": 21, "level": 3}}], [{"headings_0": {"content": "jd", "page": 21, "level": 1}}, {"headings_1": {"content": "| 1 _| Construction of Iriiri Seed Secondary School | 1", "page": 21, "level": 3}}]], "page": 21, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "lese)", "metadata": {"headings": [{"headings_0": {"content": "lese)", "page": 21, "level": 1}}, {"headings_1": {"content": "jd", "page": 21, "level": 1}}], "page": 21, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Capital 3,180,038,576 3,180,038,576 1,263,037,592 1,917,000,984 development  \nRecurrent 50,000,000 50,000,000 44,130,500 5,869,500 \n3,230,038,576 3,230,038,576 \\| 1,307,168,092 1,922,870,484 \nUnder absorption of released funds resulted in non-implementation of the following key activities; \ne \n~~~: 4.2.4 Implementation of UGIFT activities \n4.2.4.1 UGIFT infrastructure Projects implemented on untitled Land  \nThe PS/ST in a letter dated 04\u00b0\" November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which one (1) UGIFT infrastructure projects worth UGX 3,172,890,840 were implemented. Details are in the table below;  \n\\| SN \\| UGIFT Project .  \n\\| Contract Amount", "metadata": {"headings": [{"headings_0": {"content": "lese)", "page": 21, "level": 1}}, {"headings_1": {"content": "jd", "page": 21, "level": 1}}, [{"headings_0": {"content": "lese)", "page": 21, "level": 1}}, {"headings_1": {"content": "jd", "page": 21, "level": 1}}], [{"headings_0": {"content": "lese)", "page": 21, "level": 1}}, {"headings_1": {"content": "jd", "page": 21, "level": 1}}], [{"headings_0": {"content": "lese)", "page": 21, "level": 1}}, {"headings_1": {"content": "jd", "page": 21, "level": 1}}], [{"headings_0": {"content": "lese)", "page": 21, "level": 1}}, {"headings_1": {"content": "jd", "page": 21, "level": 1}}], [{"headings_0": {"content": "lese)", "page": 21, "level": 1}}, {"headings_1": {"content": "jd", "page": 21, "level": 1}}], [{"headings_0": {"content": "lese)", "page": 21, "level": 1}}, {"headings_1": {"content": "jd", "page": 21, "level": 1}}]], "page": 21, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UCX", "metadata": {"headings": [{"headings_0": {"content": "UCX", "page": 22, "level": 2}}, {"headings_1": {"content": "lese)", "page": 21, "level": 1}}], "page": 22, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 1 \\| Construction of Iriiri Seed Secondary school in Koomo Village, \\|", "metadata": {"headings": [{"headings_0": {"content": "UCX", "page": 22, "level": 2}}, {"headings_1": {"content": "lese)", "page": 21, "level": 1}}], "page": 22, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,172,890,840", "metadata": {"headings": [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], "page": 22, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\|  \n\\|\\_\\_\\| Irliri subcounty \\| a \nThere is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that a land surveyor, EMZO was contracted to survey the land and Management is awaiting official title from the Ministry of lands. \nRecommendation  \nI advised the Accounting Officer to follow up with Ministry of Lands and ensure that the titling is concluded. \n4.2.4.2 Inspection of UGIFT infrastructure  \nI conducted physical inspections of one UGIFT projects implemented at UGX. 1,605,709,665 on 04\u00b0\" November 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN \\| Project Inspection Pictorial Evidence \\| Recommendation \\|  \n\\| Remarks (Time,  \n\\| Quality, Quantity,  \n\\| Cost and  \n\\|  \nFunctionality)  \n\\| 1  \nI  \n\\| wok \\|  \n7 a\" f 2 en aE ti DeruHrTH a u \nx ve  \n1 Construction of \\| e Works were  \nI advised the \\|  \n\\|  \nTriiri Seed \\| stalled with no \\|  \nAccounting Officer to  \n\\| Secondary \\| workers on site.  \nfollow up the matter \\| \\| \\| School at \\|  \nFoundation \\| \\| contractor to \nwith the \\| design Wes \nKoomo village, \\| \\* IR  \nrestart works \u201cIriiri Subcounty \\| \\|  \nimmediately, else or  \n\\|. Ceanged,: from]  \n\\|  \nContractor: \\| Strip to pad. \\| \\| \nterminate the contract lawfully.  \n\\|  \nAdler \\| Management \\|  \n\\| Construction Response \\| \n4.3\u00b0 Education Deveiopment Grant Bi - m The Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 702,707,064 for the construction of; two (2) classroom blocks in Apeitolim primary school, three (3) four-unit staff houses, and rehabilitation of classroom and staff houses in various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations  \nI noted the following areas were management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}, [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}]], "page": 22, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "o The allocation of Education Development grant funding was appropriately done in accordance with the set criteria.  \noe I noted that funds were spend in accordance with the approved Education Development grant work plan  \no 7 Projects worth UGX. 637,397,726 were screened for likely environmental and social impacts before implementation.  \noe Project Management Committees and Procurement Committees of Seven (7) Projects/programs sought guidance from the District specialists for contracts oe Contracts of the 7 projects included measures to mitigate environmental and social risks and were screened for likely environmental and social impacts before implementation.  \no Seven Projects/programs were reviewed by the internal auditor.  \no The District spent funds worth UGX.702, 685, 013 on only eligible activities.  \no No funds were spent on activities outside approved Education Development grant work plan.  \nProject Management Committees and Procurement Committees of seven (7) o  \nProjects/programs sought guidance from the District specialists.  \no I noted that seven (7) Projects worth UGX. 637,397,726were monitored by different stakeholders and committees such as the quality assurance committee of the LG.  \n4.3.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.3.2.1 Review of  \nand allocation \nRecommendation:", "metadata": {"headings": [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}, [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}]], "page": 23, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- > capartty the eecnortllite I advised the Accounting Officer to provide  \nbuilding to  \nofficers to ensure that an up-to-date asset register of education facilities and their condition is maintained and it is used in selection of schools to benefit from the", "metadata": {"headings": [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], "page": 24, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "Education Development grant. \nb)  \nFunding and absorption of Education Development grant  \nThe District received all the budgeted funds of UGX. 702,707,064 representing 100% funding. \nOut of the UGX. 702,707,064 released, UGX. 702,707,064 had been spent by the end of the year, resulting into full absorption. \n4.3.3 Inspection for service delivery under the Education Development Grant  \nI sampled two (2) projects with a total expenditure of UGX. 231,674,129 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nSN \\| \\| Project Inspection  \nRecommendation(s) \\| Remarks (Time, \\|  \n\\|  \nQuality,  \nQuantity, Cost i  \nand \n\\|  \nFunctionality) \\| \\| 4 \"\\|  \n22  \n-  \n1 Construction Works were \\| \\|  \n\\| \neucerenst ~ ie I advised  \nthe Accounting \\| \\| \n\\| of 2 classroom complete \\|  \n\\| Officer to carry out. block at One \\| \\|  \ne  \n\\| \n\\| \\| adequate appraisal and \\| \\| Apeitolim lightening arrestor  \nfield verification exercise of  \n\\| \nprimary school in place instead of \\|  \nthe Projects/programs to \\| 2 arrestors as per \\|  \n\\| ascertain that they are fully Contractor: \u0131 BOQ \\|", "metadata": {"headings": [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}, [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}], [{"headings_0": {"content": "3,172,890,840", "page": 22, "level": 1}}, {"headings_1": {"content": "UCX", "page": 22, "level": 2}}]], "page": 24, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | per", "metadata": {"headings": [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], "page": 24, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "implemented as their \\| Joloks Fast \\| \u00a9 There  \n\\| BOQs before approval of general \\| was a leakage in \n\\| disbursement of funds. supplies the gutter, which \\| \n\\| \\| ae \\| \\| \n\\| didn\u2019t allow proper \nPhoto showing aS state of classroom \\| \\|  \n\\| Contract retention of water \\| \nblock at Apeitolim school \\| primary \\| \\| amount: UGX. in the tank \\| as at 04-Nov-23 \n\\|\\| \\|  \n\\| 87,565,459 e There \\| \n\\|  \n\\| was no sign board \n\\| \\|  \nAmount paid for the project at  \n\\|  \n\\|  \n\\| to inspection \\| the site.  \n\\| date: UGX \n2 Construction Facility was \\|  \n\\| I advised the Accounting \\|  \n\\| of staff house \\| complete but not \\|  \n\\| Officer to cary out \n4.4 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Napak District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nNapak District budgeted and received UGX.196,550,093(100%) to implement the following activities. \nje \\| Category \\|  \nActivity Planned \\| Actual quantity quantity a  \n\\| 2 \\| Capital Development (micro \\| Installation of 2  \naa  \n\\| scale irrigation equipment) \\| irrigation equipment \\| \n2  \nal \\_\\_\\_\\|  \n2  \n2 Complementary services \\| Training of farmers \\| 1", "metadata": {"headings": [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}, [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}], [{"headings_0": {"content": "| | per", "page": 24, "level": 2}}, {"headings_1": {"content": "3,172,890,840", "page": 22, "level": 1}}]], "page": 24, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[4 |", "metadata": {"headings": [{"headings_0": {"content": "[4 |", "page": 25, "level": 3}}, {"headings_1": {"content": "| | per", "page": 24, "level": 2}}], "page": 25, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| demo \\| \\| \\| Setting up 3 3 \\|", "metadata": {"headings": [{"headings_0": {"content": "[4 |", "page": 25, "level": 3}}, {"headings_1": {"content": "| | per", "page": 24, "level": 2}}], "page": 25, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ms eee", "metadata": {"headings": [{"headings_0": {"content": "ms eee", "page": 25, "level": 3}}, {"headings_1": {"content": "[4 |", "page": 25, "level": 3}}], "page": 25, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the Micro Scale Irrigation programme was done in accordance with the grant guidelines. \nThe following were my observations; \n4.4.1 Positive observations  \nI noted the following areas where management had commendable performance; \noe Irrigation equipment worth UGX. 55,540,224 were supplied and installed to three (03) beneficiary farmers.  \ne A review of the procurements undertaken worth UGX. 55,540,224 revealed that the district complied with the selection criteria for the lowest priced technically responsive bid. \ne The supplier offered training and technical support to 03 beneficiary farmers during the warranty period. \n4.4.1.1 Areas of improvement  \nI noted the following areas where the District needs improvement; \no- The share of the grant for complementary services will be spent: on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field", "metadata": {"headings": [{"headings_0": {"content": "ms eee", "page": 25, "level": 3}}, {"headings_1": {"content": "[4 |", "page": 25, "level": 3}}, [{"headings_0": {"content": "ms eee", "page": 25, "level": 3}}, {"headings_1": {"content": "[4 |", "page": 25, "level": 3}}], [{"headings_0": {"content": "ms eee", "page": 25, "level": 3}}, {"headings_1": {"content": "[4 |", "page": 25, "level": 3}}], [{"headings_0": {"content": "ms eee", "page": 25, "level": 3}}, {"headings_1": {"content": "[4 |", "page": 25, "level": 3}}], [{"headings_0": {"content": "ms eee", "page": 25, "level": 3}}, {"headings_1": {"content": "[4 |", "page": 25, "level": 3}}], [{"headings_0": {"content": "ms eee", "page": 25, "level": 3}}, {"headings_1": {"content": "[4 |", "page": 25, "level": 3}}], [{"headings_0": {"content": "ms eee", "page": 25, "level": 3}}, {"headings_1": {"content": "[4 |", "page": 25, "level": 3}}]], "page": 25, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "schools)", "metadata": {"headings": [{"headings_0": {"content": "schools)", "page": 26, "level": 1}}, {"headings_1": {"content": "ms eee", "page": 25, "level": 3}}], "page": 26, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "I reviewed the planning procedures for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "schools)", "page": 26, "level": 1}}, {"headings_1": {"content": "ms eee", "page": 25, "level": 3}}], "page": 26, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "schools)", "page": 26, "level": 1}}], "page": 26, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that the District allocated 100% to capital development instead of the required 75% leading to over allocation by UGX. 49,137,500 (25%) while Complementary services was under allocated by UGX. 49,137,500 (25%) as shown in the table below. \nMain Expenditure Items Threshold as Actual  \nApproved Variance Audit per the percentage budget (UGX) remark guidelines (budget) (A-B)", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "schools)", "page": 26, "level": 1}}, [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "schools)", "page": 26, "level": 1}}]], "page": 26, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ser", "metadata": {"headings": [{"headings_0": {"content": "ser", "page": 26, "level": 3}}, {"headings_1": {"content": "following;", "page": 26, "level": 1}}], "page": 26, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "res", "metadata": {"headings": [{"headings_0": {"content": "ser", "page": 26, "level": 3}}, {"headings_1": {"content": "following;", "page": 26, "level": 1}}], "page": 26, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "cance", "metadata": {"headings": [{"headings_0": {"content": "cance", "page": 26, "level": 1}}, {"headings_1": {"content": "ser", "page": 26, "level": 3}}], "page": 26, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Capital Development 75% 100% 196,550,000 0% Over \n\\| \\| \\|  \n(micro scale irrigation  \nallocation equipment)  \n\\|  \nAU EHEN  \nHi SoA ATT  \nComplementary 25% 0% 0 0% Under services", "metadata": {"headings": [{"headings_0": {"content": "cance", "page": 26, "level": 1}}, {"headings_1": {"content": "ser", "page": 26, "level": 3}}, [{"headings_0": {"content": "cance", "page": 26, "level": 1}}, {"headings_1": {"content": "ser", "page": 26, "level": 3}}]], "page": 26, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 26, "level": 3}}, {"headings_1": {"content": "cance", "page": 26, "level": 1}}], "page": 26, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Han _", "metadata": {"headings": [{"headings_0": {"content": "Han _", "page": 26, "level": 1}}, {"headings_1": {"content": "Total", "page": 26, "level": 3}}], "page": 26, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Allocation", "metadata": {"headings": [{"headings_0": {"content": "Allocation", "page": 26, "level": 3}}, {"headings_1": {"content": "Han _", "page": 26, "level": 1}}], "page": 26, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "ji BE En 196,550,000 Jan \nIrregular budget allocations may affect the effective provision of Micro irrigation services as planned. \nThe Accounting Officer attributed the matter to PBS challenge that during budgeting it was lumping both components amounts to capital development budget line. However, this has been corrected in the current budget of 2023-2024.", "metadata": {"headings": [{"headings_0": {"content": "Allocation", "page": 26, "level": 3}}, {"headings_1": {"content": "Han _", "page": 26, "level": 1}}, [{"headings_0": {"content": "Allocation", "page": 26, "level": 3}}, {"headings_1": {"content": "Han _", "page": 26, "level": 1}}], [{"headings_0": {"content": "Allocation", "page": 26, "level": 3}}, {"headings_1": {"content": "Han _", "page": 26, "level": 1}}]], "page": 26, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 26, "level": 3}}], "page": 26, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage MoFPED in case of system challenges. \n4.4.1.4 Budget performance \n\\|  \n\\| Item Revised \\| Warrants) [Total Variance \\| % ~ \\| \\|  \n\\| budget Release expenditure (as \\| \\| absorption \n\\| \\|  \n\\| \\| payment \\| \\| \\| per \\| \\| \\| \\| \\| file)  \n\\| A 'B He \\| D=(B-C) \\| (D/B)\\*100 \\| Quarter \\| 0 0 00% \\| \none \n0 \u2014\\_ \\_ 1 : \\\\ 0 2 \\| u Quarter two \\| 65,516,667 \\| 655166] 0 65,516,667\u00b0 \\| 100% \\| BEE jez a ea A HT  \nEe Ae ui ee Be SH Er ME Te ee 2  \n\\| Quarter three \\| 65,516,667 \\| 65,516,667  \n0 \\| 65,516,667 \\| 100% \\| Quarter Four =\\| 65,516,667 \\| 65,516,667 \\| 196,550,001 \\| 131,033,334 \\| -200%", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 26, "level": 3}}]], "page": 26, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "metadata": {"headings": [{"headings_0": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that all funds were spent in the last quarter, even though some funds had been received much earlier. \nDelayed implementation of planned activities may result into costly future extensions. \nThe Accounting Officer attributed the delayed implementation to delayed commencement of works by the contractor. \nRecommendation  \nI advised the Accounting Officer to ensure timely supervision and monitoring of project implementation and for effective service delivery. \n4.4.2 Implementation of the Micro Scale irrigation program  \nParagraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; \nFarmer awareness raising will be based on a communication strategy and user- oe  \nfriendly communication materials to be developed and issued by MAAIF.  \nThe approved farmer deposits the co-payment to the LG General Fund Account. o  \nFarmer's co-funding are budgeted, managed and accounted for using Government systems.  \neo The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid.  \no The supply and installation of equipment.  \noe The supplier shall carry out service and maintenance during the warranty", "metadata": {"headings": [{"headings_0": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 27, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- awareness, farm visits, demonstrations and farm field-schcols. Details in Appendix 10.", "metadata": {"headings": [{"headings_0": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 28, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": " \nHowever, I noted that the outputs for complementary activities were inadequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the", "metadata": {"headings": [{"headings_0": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 28, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}], "page": 28, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "As a result, I was unable to analyse and confirm planned and actual outputs in relation to mobilization, awareness, farm visits, demonstrations and farm field schools as required by the guidelines. \nFailure to adhere to the budget negatively affects the delivery of services and contradicts the purpose of budgeting. \nThe Accounting Officer explained the PIAPs for the outputs were not specific to Local governments which affected quantifying of outputs in the work plan. However, he acknowledged the advice and committed to include indicators per program to easily get the output per program, going forward.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}, [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "| Total : \u2018| 196,550,001 | ~~ 196,550,001 | 196,550,001 | 0 | |", "page": 27, "level": 4}}]], "page": 28, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], "page": 28, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \nI advised MoFPED to ensure that performance indicators are adequately provided for in the Local Government budget on the PBS System. \n4.4.4 Inspection for service delivery projects implemented in FY 2022/23  \nI sampled 02 out of 03 irrigation projects with a total expenditure of UGX. 37,026,816 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions noted. The following was observed; \nSN Activity Details of \\| Pictorial Evidence", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}]], "page": 28, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Recommendation(s) ]", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 28, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| findings (Time, \\| \\|  \nQuality, \\| \\| i \\| j \\|  \n\\| \\| Quantity, Cost \\| \\|  \n\\| \\| and \\|  \n\\|\\_\\_\\| \\| Functionality) a=  \n.  \n1 \\| Delivery and Size of the  \n\\| I advised the e  \n\\| installation of \\| farm:  \n1.5 acres \n\\|  \nAccounting Officer to \nAF-96R-18,513,408 1 \u2014 and spoilt\\} Photo  \nshowing state ordemo \n7 \n\\| \n\\| \\| farm at Napak Seed \\| Management \n\\| Secondary school as at 05- \\|  \n\\|  \n\\| \\| response Kos... nee  \noa ZA le \\| 2 Activity: e Training \n\\| ee Tele. Mars Be Tae\u201d Ea as DE ie \\| I advised the Accounting Delivery and received from \n\\| Officer to task the \\| installation of the equipment  \nContractor to make the surface pump supplier:  \nnecessary corrections \\| irrigation Training on  \nbefore the project is equipment at usage of  \nlaunched.  \nNapak Seed equipment \\|  \n\\|  \n\\| Secondary School done.  \nin Lorengecora e Security of the  \nequipment:  \nContractor: Oba Solar panels  \n\\| and Sons accessible and  \nEnterprises not raised. It  \nis an area  \nContract where children  \namount: UGX. and animals  \n18,513,408 can access  \nand spoil it.  \nAmount paid to  \ninspection date:  \nUGX18,513,408", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 28, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "INFORMATION", "metadata": {"headings": [{"headings_0": {"content": "INFORMATION", "page": 29, "level": 3}}, {"headings_1": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}], "page": 29, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the \nReporting Guide, 2018 and for such: internal-control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "INFORMATION", "page": 29, "level": 3}}, {"headings_1": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}, [{"headings_0": {"content": "INFORMATION", "page": 29, "level": 3}}, {"headings_1": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}], [{"headings_0": {"content": "INFORMATION", "page": 29, "level": 3}}, {"headings_1": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}], [{"headings_0": {"content": "INFORMATION", "page": 29, "level": 3}}, {"headings_1": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}]], "page": 29, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S 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.  \nAs 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": "INFORMATION", "page": 29, "level": 3}}, {"headings_1": {"content": "| Recommendation(s) ]", "page": 28, "level": 4}}], "page": 30, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quarter.", "metadata": {"headings": [{"headings_0": {"content": "Quarter.", "page": 33, "level": 3}}, {"headings_1": {"content": "INFORMATION", "page": 29, "level": 3}}], "page": 33, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "o None of the 57 SACCOs received funds in the 3 Quarter yet UGX. 1,425,000,000 was expected per quarter. \n\u2018The Accounting Officers explained that the mandate to release-funds lies with the MoFPED. \nRecommendation  \nI informed the Accounting Officer that the matter will be brought to the attention of MoFPED. \nI informed the MOFPED to always release funds as planned to ensure timely implementation of projects for effective results. \n4.5.5 Disbursement of Parish Revolving Fund  \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that 10 PDM SACCOs had disbursed UGX. 21,000,000 (2%) out of the PRF received of UGX. 1,085,571,561 leaving UGX. 1,064,571,561 (98%) undisbursed. Appendix 12 refers. \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer explained that funds could not be released to the households since the SACCOs were not yet operational as per the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Quarter.", "page": 33, "level": 3}}, {"headings_1": {"content": "INFORMATION", "page": 29, "level": 3}}, [{"headings_0": {"content": "Quarter.", "page": 33, "level": 3}}, {"headings_1": {"content": "INFORMATION", "page": 29, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 33, "level": 3}}, {"headings_1": {"content": "INFORMATION", "page": 29, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 33, "level": 3}}, {"headings_1": {"content": "INFORMATION", "page": 29, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 33, "level": 3}}, {"headings_1": {"content": "INFORMATION", "page": 29, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 33, "level": 3}}, {"headings_1": {"content": "INFORMATION", "page": 29, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 33, "level": 3}}, {"headings_1": {"content": "INFORMATION", "page": 29, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 33, "level": 3}}, {"headings_1": {"content": "INFORMATION", "page": 29, "level": 3}}]], "page": 33, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Quarter.", "page": 33, "level": 3}}], "page": 34, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n4.5.6 Inclusion of Parish/Wards in the PDM  \nParagraph 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socio- economic transformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Quarter.", "page": 33, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Quarter.", "page": 33, "level": 3}}]], "page": 34, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development.", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 34, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "As a result,--PDM- objective of eradicating poverty may not be achieved, thus ~~ ~-~- -~ affecting economic transformation. \nThe Accounting Officer explained that only 57 out of 59 administrative units have been gazetted by Government and currently benefiting under PDM. He further explained that the two wards that were left out under Napak TC have been submitted to MoLG for consideration.", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Development.", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}]], "page": 35, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], "page": 35, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to bring the matter to the attention of MoLG for gazetting and inclusion in the PDM Programme.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], "page": 35, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.5.7 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 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;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}]], "page": 35, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The HLG Core Implementation Team shall constitute: the LG Accounting Officer o  \n(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.  \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative o  \ninternal control systems.  \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on \nnent here\u2014---was---no-\u2014\u2014-evidence:~-\u2014 of; constituted \u2014-is trained\u2014on\u2014its-;  \n---  \n~~ \nMobilization and sensitization of the \\| roles and\\_ responsibilities to various stakeholders at all levels \\| ensure its functionality.  \nincluding communities, \\|  \n\\| \ne There was no evidence of Support for \\|  \n\\| \\| \nthe continuous formation of PDM \\| \nenterprise groups, \\| e There was no training of the PDM \n\\| \nenterprise groups and SACCOs, and,  \ne There was no continuous data \ncollection at household and  \n\\| community levels. \\| \n\\| Failure to fully constitute the Core \\| implementation team negatively affects \\| \\|  \n\\| mobilisation, sensitisation, data \\| \n\\| \\|  \ncollection and training of PDM \\| \n\\| enterprise groups and SACCOs.  \nThe Accounting Officer explained that \\| priorities from LLGs incorporated and consolidated in the annual work plans and budgets. However, verification I revealed that priorities provided by \\| \\| LLGs were not specific to PDM \n\\| \n\\| Parish  \nI reviewed the operations of \nthe \\| advised the \u201cAccounting PDC in I  \n.  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "Development.", "page": 34, "level": 2}}]], "page": 35, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 36, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "the 10 sampled PDM SACCOS, and \\| \\| Officer engage the PDM \\|  \n\\| Committees noted the following; \n\\|  \nsecretariat for more funding to \\| (PDC)  \nOut of 10 PDCs, only 9 held 3 the PDC to ensure effectiveness e \nout of 4 quarterly meetings, of their services. \\| \nwhile 1 held only 1 quarterly meeting.  \ne Parish priorities and action plans for the FY 2022/2023 were not prepared by 5 PDCs. e All the 10 PDCs did not \nprepare quarterly performance reports.  \n9 PDCs received funding of UGX. 750,000 each while 1 PDC received 250,000 only, which was inadequate to facilitate the activities of the \nPDC. \nAccounting Officer explained that PDCs received 250,000 on quarterly basis which was released on timely basis \\| although the amount was inadequate to \\| \n\\| Accounting Officer explained that there  \nwere no clear guidelines to guide on the \\|  \n\\| Implementation of PDM.  \n\\|  \n\\| \\|  \n\\|  \nee \n\\|  \nel eat  \nEn", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}, [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}]], "page": 36, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. PDM SACCO \\|", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 37, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "\\|  \nI  \nSS  \noT BA er ES \\| I advised the Accounting Board  \ne All 10 PDM SACCOs with fully Officer to ensure that election constituted Boards did not hold of SACCO members follow and regular Board meetings.  \n\\| document all expressions of e The members of the board in 06 PDM interest.  \nSACCOs did not fill in expression of  \ninterest forms prior to being elected  \nboard members. \\| \n\\| Failure to have a functioning \\| Board/Committees/Sub-Committees  \n\\|  \nmay lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nAccounting Officer explained that for these SACCOs, expression of interest was done verbally since there were no clear guidelines at the time.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}, [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}]], "page": 37, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. SACCO", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 37, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": " \n\\| e 10 SACCOs constituted only 5 out of I advised the Accounting Committees and 7 required sub committees. All the 10 Officer to ensure that the Sub Committees SACCOs had not constituted mandatory committees are marketing and Business services sub formed in each SACCO as per \\| committees.  \n\\| \nParagraph 91 of the Parish \\|  \nDevelopment Model, Guide 2. Accounting Officer explained that there  \n\\| were no explicit guidelines for formation \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}, [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}]], "page": 37, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_| of the unformed 2 committees.", "metadata": {"headings": [{"headings_0": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}], "page": 37, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n4.5.8 Review of Training Implementation Activities  \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \nAfter the orientation workshop, each Master ToT DPOs & DCOs shall facilitate oe \nToT workshops at each of the Higher Local Governments (HLG) which will \n\u00b0 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; \n\\| SN \\| Nature of training \\_ Observations \\_\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}, [{"headings_0": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}], [{"headings_0": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}], [{"headings_0": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}], [{"headings_0": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}], [{"headings_0": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}], [{"headings_0": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}]], "page": 37, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}], "page": 38, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| There training of 3, \\| Training of the ToTs \nwas no evidence of  \n\\| I advised the Accounting \\| and Core PDM trainers (Core Implementation team) Officer to ensure that training \\| \\| Implementation  \n\\| is undertaken for effective \\| Teams at HLG level The consolidated report not implementation of the PDM was  \nprepared and submitted to the PDM  \nactivities.  \nNational Coordinator \n\\| The failure to conduct specified trainings may lead to inappropriate oversight by the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations.  \n\\| \nAccounting Officer explained that the  \ncore PDM implementation team was  \n\\|  \ntrained. However, there was no \\|  \nevidence in terms of a report,  \nattendance sheets and minutes to  \nsupport his assertion.  \nEr Training of Local The training of local experts was \\|  \nI advised the Accounting Experts  \ncarried out on various dates but Officer to task the PDM focal \\| training reports were not prepared person to prepare and submit and submitted to the Accounting a report on the trainings \\| Officer. done. \\| \\|  \n\\|  \n\\| \nAccounting Officer acknowledged the finding and committed to prepare \\| \\| \nreports for the trainings carried out.  \n\\|  \nBe  \nhe een salle \n4.5.9  \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": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}]], "page": 38, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u00b0 The identification of subsistence households shall be carried out using the wealth 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 among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 4}}, {"headings_1": {"content": "_| of the unformed 2 committees.", "page": 37, "level": 6}}]], "page": 40, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "metadata": {"headings": [{"headings_0": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 4}}], "page": 40, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Pa don Fe pee of did", "metadata": {"headings": [{"headings_0": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 4}}], "page": 40, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking All 10", "metadata": {"headings": [{"headings_0": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 4}}], "page": 40, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "\\| sampled \\|  \nparishes not carry I advised the Accounting \\| Households out wealth ranking during Officer ensure that \\| \n3 \\|  \nr  \n1 Prioritized/Flagship I benefit all. interested subsistence 3.8 of the users\u2019 handbook for ~-- \n+", "metadata": {"headings": [{"headings_0": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 4}}, [{"headings_0": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 4}}], [{"headings_0": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 4}}]], "page": 40, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 41, "level": 3}}, {"headings_1": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}], "page": 41, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "households contrary to the the parish revolving fund guidelines. \n(PRF) Under PDM pillar 3 - e 47 out of 97 farmer Financial Inclusion on the \nenterprise/households implemented matter and to ensure that projects that are not from the priorities are selected and priority commodity list. Details are implemented.  \nin Appendix 17  \nI further advised the \nFailure to select and implement Accounting Officer to seek for prioritized projects may undermine clarification from the PDM achievement of the pillar objectives.  \nSecretariat whenever in doubt. \nAccounting Officer explained that there were no clear guidelines on flagship/ priority projects.  \nHe further committed that going forward, flagship projects will be selected and prioritized in", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 41, "level": 3}}, {"headings_1": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}, [{"headings_0": {"content": "Projects", "page": 41, "level": 3}}, {"headings_1": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 3}}, {"headings_1": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 3}}, {"headings_1": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 3}}, {"headings_1": {"content": "Sh TR ctivity ee \u2014 1 Observation \u2014", "page": 40, "level": 2}}]], "page": 41, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation.", "metadata": {"headings": [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], "page": 41, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], "page": 41, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. \\| Loan Application and \\_  \n\\|I advised the Accounting \\| Approval Process  \ne There was no evidence that the 22 Officer to always ensure that beneficiaries in 01 Parish who the stipulated loan application accessed loans after 5\" June 2023, \\| and approval process is always had been vetted by a village followed in advancing PRF meeting convened by the loans to beneficiaries.  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], "page": 41, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "enterprise groups as detailed in the table below. \nFailure to follow the stipulated loan application and approval process may \\| result into ineligible beneficiaries accessing PRF. \nAccounting Officer took note of the \\| finding for future improvement.", "metadata": {"headings": [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}, [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}]], "page": 41, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. for 22 PRF beneficiaries in 01 out of 10 I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], "page": 41, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "Insurance Policy \\_  \nFarming Enterprises sampled SACCOS who carried out Officer to engage the PDM farming enterprises did not obtain Secretariat for further agricultural insurance policies from guidance on this requirement. UAIS. \nLack of recourse in form of insurance \nwill expose the farming enterprises to the adverse effects of climate \nchange and may result into failure to recover the loan funds. \n1-0 -<--6 Out of 10-PDM-SACCOs did -not-:--~ \\| include the bank account  \n\\| opening resolution in the  \n\\| minutes. \n\\|  \n\\|e By the time of the first general meeting, 6 PDM SACCOs had already received funds contrary \\| to procedures. Details in Appendix 18-A  \n\\|e \n6 out of 10 PDM SACCOs did not  \n\\| include a resolution for the bank \\| account signatories in the \\|  \nminutes. Details in appendix 18-B  \n\\| \n\\|e \n6 out of 10 PDM SACCOs had the \n\\| \nsignatories to the bank account \\|  \nwho were inconsistent with the \\| \n\\| ones approved in the board resolutions. \nThe Accounting Officer explained that \\| 6 SACCO accounts were opened by i  \nthe interim executive committee \\|  \n\\| \\|  \n\\| \nwhose term of office  \ncame an \nto end \\| \\|  \n\\| was a \nduring the first AGM and there resolution to that effect approving \\| the Bank Account Signatories. \\| \n4.5.11 Utilization of PRF at Household Level  \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}, [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implementation.", "page": 41, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 3}}]], "page": 41, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], "page": 42, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "e None of the 22 beneficiaries from the 01 PDM SACCO that had received \nRecommendation = = = =  \n. \nI advised the Accounting Officer to encourage income farmers to engage in investing in weather-resistant crops such that there is continuity of investment even during dry spells. \n4.5.12 Beneficiaries existent in multiple SACCOs as per PDMIS  \nA review of the beneficiaries of the PDM funding through PDMIS in Nackichumet PDM SACCO revealed that three beneficiaries were found to be existent in other \nSACCOs within and outside Napak District. Details are in the table below. \nName of National Identity Alternative SACCO District eneficiary  \number \nLONGOLI REBECCA CF94107101C8GF \\| Kotido ~~  \n\\| \n\\| ALEPER ANGELINA CF54107101DCJK \n3 NADUK ALICE \nI \nNabwal PDM SACCO  \nButaleja \niciaries appearing in more than one PDM SACCO pause a risk of multiple benefits from the fund, which would deny other eligible beneficiaries the opportunity to benefit from the government program. In addition, this could make traceability of these beneficiaries difficult causing a loss of funds to government. \nThe Accounting Officer attributed this to a technicality in the PDMIS. He however stated and assured that he had notified the secretariat of the issue and no funds \nhad been paid to members appearing in Nackichumet PDM SACCO. Recommendation \nI advised the Accounting Officer to follow up the matter with the PDM Secretariat and Accounting Officers of the respective districts where these beneficiaries appear to iron out the anomaly.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}, [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 1}}, {"headings_1": {"content": "Implementation.", "page": 41, "level": 2}}]], "page": 42, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ManauiNal mr", "metadata": {"headings": [{"headings_0": {"content": "ManauiNal mr", "page": 43, "level": 4}}, {"headings_1": {"content": "following;", "page": 42, "level": 1}}], "page": 43, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "TTATATAT mans", "metadata": {"headings": [{"headings_0": {"content": "TTATATAT mans", "page": 43, "level": 2}}, {"headings_1": {"content": "ManauiNal mr", "page": 43, "level": 4}}], "page": 43, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ca COP A", "metadata": {"headings": [{"headings_0": {"content": "Ca COP A", "page": 43, "level": 1}}, {"headings_1": {"content": "TTATATAT mans", "page": 43, "level": 2}}], "page": 43, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "John F.S. Muwanga AUDITOR GENERAL \nAppendices \nAppendix 1: Performance of Local Revenue \n\\| Approved og j anaes \\|  \n\\| Reasons for \\| A \\| budget Collections \\| \\_under/over collection", "metadata": {"headings": [{"headings_0": {"content": "Ca COP A", "page": 43, "level": 1}}, {"headings_1": {"content": "TTATATAT mans", "page": 43, "level": 2}}, [{"headings_0": {"content": "Ca COP A", "page": 43, "level": 1}}, {"headings_1": {"content": "TTATATAT mans", "page": 43, "level": 2}}], [{"headings_0": {"content": "Ca COP A", "page": 43, "level": 1}}, {"headings_1": {"content": "TTATATAT mans", "page": 43, "level": 2}}], [{"headings_0": {"content": "Ca COP A", "page": 43, "level": 1}}, {"headings_1": {"content": "TTATATAT mans", "page": 43, "level": 2}}]], "page": 43, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. \"Local Re \\| 26,000,000 \u2014 \\\\", "metadata": {"headings": [{"headings_0": {"content": "Ca COP A", "page": 43, "level": 1}}, {"headings_1": {"content": "TTATATAT mans", "page": 43, "level": 2}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "Tax venues I\\_ \\| Services Tax \n\\| 49,515,270 \\| \\| 23,515,270\u00b0 Under estimaton  \n\\|  \n\\{  \n= \u2018Land fees \\| \\| Fe  \n15,000,000 i 3,840,000  \nThese were estimates \\| \\|  \n\\| 11,160,000  \nand the actual number of \\| \\| \n\\| transactions land in on  \na  \n\\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Ca COP A", "page": 43, "level": 1}}, {"headings_1": {"content": "TTATATAT mans", "page": 43, "level": 2}}, [{"headings_0": {"content": "Ca COP A", "page": 43, "level": 1}}, {"headings_1": {"content": "TTATATAT mans", "page": 43, "level": 2}}], [{"headings_0": {"content": "Ca COP A", "page": 43, "level": 1}}, {"headings_1": {"content": "TTATATAT mans", "page": 43, "level": 2}}]], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014 |", "metadata": {"headings": [{"headings_0": {"content": "\u2014 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Ca COP A", "page": 43, "level": 1}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| year cannot be estimated \\|", "metadata": {"headings": [{"headings_0": {"content": "\u2014 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Ca COP A", "page": 43, "level": 1}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 44, "level": 3}}, {"headings_1": {"content": "\u2014 |", "page": 44, "level": 1}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "___ (6,276,800) | _Under _with certainty. estimation _ =", "metadata": {"headings": [{"headings_0": {"content": "___ (6,276,800) | _Under _with certainty. estimation _ =", "page": 44, "level": 2}}, {"headings_1": {"content": "| |", "page": 44, "level": 3}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Business Licenses", "metadata": {"headings": [{"headings_0": {"content": "3 Business Licenses", "page": 44, "level": 3}}, {"headings_1": {"content": "___ (6,276,800) | _Under _with certainty. estimation _ =", "page": 44, "level": 2}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "4,500,000 __ 10,776,800", "metadata": {"headings": [{"headings_0": {"content": "4,500,000 __ 10,776,800", "page": 44, "level": 2}}, {"headings_1": {"content": "3 Business Licenses", "page": 44, "level": 3}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\_  \n\\_", "metadata": {"headings": [{"headings_0": {"content": "4,500,000 __ 10,776,800", "page": 44, "level": 2}}, {"headings_1": {"content": "3 Business Licenses", "page": 44, "level": 3}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4 Other tax revenues pn 2900,00] ia 1,000,000 | Over estimation", "metadata": {"headings": [{"headings_0": {"content": "4 Other tax revenues pn 2900,00] ia 1,000,000 | Over estimation", "page": 44, "level": 2}}, {"headings_1": {"content": "4,500,000 __ 10,776,800", "page": 44, "level": 2}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \n\\| \\| ao = \n\\| Non- \\| ul  \nI Tax Revenues \\| Sale of goods services \\_ = \u2018\\| 422,957,700 aches  \n5)  \nand \n(122,957,70 Not budgeted \u2014 \\|", "metadata": {"headings": [{"headings_0": {"content": "4 Other tax revenues pn 2900,00] ia 1,000,000 | Over estimation", "page": 44, "level": 2}}, {"headings_1": {"content": "4,500,000 __ 10,776,800", "page": 44, "level": 2}}, [{"headings_0": {"content": "4 Other tax revenues pn 2900,00] ia 1,000,000 | Over estimation", "page": 44, "level": 2}}, {"headings_1": {"content": "4,500,000 __ 10,776,800", "page": 44, "level": 2}}], [{"headings_0": {"content": "4 Other tax revenues pn 2900,00] ia 1,000,000 | Over estimation", "page": 44, "level": 2}}, {"headings_1": {"content": "4,500,000 __ 10,776,800", "page": 44, "level": 2}}]], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2 \u201cAdministrative fees and : 113,500,000 I 65,285,760", "metadata": {"headings": [{"headings_0": {"content": "2 \u201cAdministrative fees and : 113,500,000 I 65,285,760", "page": 44, "level": 1}}, {"headings_1": {"content": "4 Other tax revenues pn 2900,00] ia 1,000,000 | Over estimation", "page": 44, "level": 2}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "0)", "metadata": {"headings": [{"headings_0": {"content": "0)", "page": 44, "level": 2}}, {"headings_1": {"content": "2 \u201cAdministrative fees and : 113,500,000 I 65,285,760", "page": 44, "level": 1}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "E a2 Over estimation = \n\\| \\\\", "metadata": {"headings": [{"headings_0": {"content": "0)", "page": 44, "level": 2}}, {"headings_1": {"content": "2 \u201cAdministrative fees and : 113,500,000 I 65,285,760", "page": 44, "level": 1}}, [{"headings_0": {"content": "0)", "page": 44, "level": 2}}, {"headings_1": {"content": "2 \u201cAdministrative fees and : 113,500,000 I 65,285,760", "page": 44, "level": 1}}]], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|__| 7 | Miscellaneous licenses _ Revenue tL \u201a000,", "metadata": {"headings": [{"headings_0": {"content": "|__| 7 | Miscellaneous licenses _ Revenue tL \u201a000,", "page": 44, "level": 1}}, {"headings_1": {"content": "0)", "page": 44, "level": 2}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "|__| 7 | Miscellaneous licenses _ Revenue tL \u201a000,", "page": 44, "level": 1}}, {"headings_1": {"content": "0)", "page": 44, "level": 2}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "214,240", "metadata": {"headings": [{"headings_0": {"content": "214,240", "page": 44, "level": 2}}, {"headings_1": {"content": "|__| 7 | Miscellaneous licenses _ Revenue tL \u201a000,", "page": 44, "level": 1}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| Underestimtion \n20,0 \u201a000 \\_ 28,585,300 nn", "metadata": {"headings": [{"headings_0": {"content": "214,240", "page": 44, "level": 2}}, {"headings_1": {"content": "|__| 7 | Miscellaneous licenses _ Revenue tL \u201a000,", "page": 44, "level": 1}}, [{"headings_0": {"content": "214,240", "page": 44, "level": 2}}, {"headings_1": {"content": "|__| 7 | Miscellaneous licenses _ Revenue tL \u201a000,", "page": 44, "level": 1}}]], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(8,585,309) | nn", "metadata": {"headings": [{"headings_0": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}, {"headings_1": {"content": "214,240", "page": 44, "level": 2}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "je 180,000,000 \\| + 280,960,839 \\|  \n\u2014\u2014\\_\\_ Total Revenue (100,960,8 \\| \n\\|  \n\\| \\| 39) \\| \\| au nn mi ai a a ET (T\u00dcTE  \nnennen LT Enge en Amen \nAppendix 2: Performance of GOU warrants (activities affected) \n\\| No. \\| Programme  \nAmount not \n\\| Activities \u201cnot \\| Purposeand impattoftte \\|  \n\\| warranted \\| /partially  \n\\| unimplemented activity  \n\\| \\| implemented 1  \nI \n\\| 1 \\| DEVELOPMENT PLAN", "metadata": {"headings": [{"headings_0": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}, {"headings_1": {"content": "214,240", "page": 44, "level": 2}}, [{"headings_0": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}, {"headings_1": {"content": "214,240", "page": 44, "level": 2}}], [{"headings_0": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}, {"headings_1": {"content": "214,240", "page": 44, "level": 2}}], [{"headings_0": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}, {"headings_1": {"content": "214,240", "page": 44, "level": 2}}], [{"headings_0": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}, {"headings_1": {"content": "214,240", "page": 44, "level": 2}}], [{"headings_0": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}, {"headings_1": {"content": "214,240", "page": 44, "level": 2}}]], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8,586,993 Travel inland | No explanation given", "metadata": {"headings": [{"headings_0": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}, {"headings_1": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| 2 HUMAN CAPITAL", "metadata": {"headings": [{"headings_0": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}, {"headings_1": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}, [{"headings_0": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}, {"headings_1": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}], [{"headings_0": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}, {"headings_1": {"content": "(8,585,309) | nn", "page": 44, "level": 2}}]], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | DEVELOPMENT", "metadata": {"headings": [{"headings_0": {"content": "| | DEVELOPMENT", "page": 44, "level": 1}}, {"headings_1": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "10,233,089 Workshops, Meetings \\| The donors gave a higher IPF and the  \n\\| funding is on rolling basis, based on who and Seminars  \n\\|  \n\\| \n\\| performs activities and submits reports. \\|  \n\\| \\|  \n\\| \n\\| The district did not utilise all its budget as \n3  \n\\| INTEGRATED  \n\\| \\| TRANSPORT \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| | DEVELOPMENT", "page": 44, "level": 1}}, {"headings_1": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}, [{"headings_0": {"content": "| | DEVELOPMENT", "page": 44, "level": 1}}, {"headings_1": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}], [{"headings_0": {"content": "| | DEVELOPMENT", "page": 44, "level": 1}}, {"headings_1": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}], [{"headings_0": {"content": "| | DEVELOPMENT", "page": 44, "level": 1}}, {"headings_1": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}], [{"headings_0": {"content": "| | DEVELOPMENT", "page": 44, "level": 1}}, {"headings_1": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}], [{"headings_0": {"content": "| | DEVELOPMENT", "page": 44, "level": 1}}, {"headings_1": {"content": "8,586,993 Travel inland | No explanation given", "page": 44, "level": 1}}]], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "____| there were delays in implementation.", "metadata": {"headings": [{"headings_0": {"content": "____| there were delays in implementation.", "page": 44, "level": 6}}, {"headings_1": {"content": "| | DEVELOPMENT", "page": 44, "level": 1}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": ": Services  \n\\_ 42,681,584 Support \n\\| No explanation given \\|  \n\\| Conditional Grant  \n\\| \\| INFRASTRUCTURE AND", "metadata": {"headings": [{"headings_0": {"content": "____| there were delays in implementation.", "page": 44, "level": 6}}, {"headings_1": {"content": "| | DEVELOPMENT", "page": 44, "level": 1}}, [{"headings_0": {"content": "____| there were delays in implementation.", "page": 44, "level": 6}}, {"headings_1": {"content": "| | DEVELOPMENT", "page": 44, "level": 1}}]], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Non-Wage)-", "metadata": {"headings": [{"headings_0": {"content": "(Non-Wage)-", "page": 44, "level": 2}}, {"headings_1": {"content": "____| there were delays in implementation.", "page": 44, "level": 6}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\\\\\_\\| SERVICES INTEGRATED\u201d i: Maintenance of roads", "metadata": {"headings": [{"headings_0": {"content": "(Non-Wage)-", "page": 44, "level": 2}}, {"headings_1": {"content": "____| there were delays in implementation.", "page": 44, "level": 6}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|4 |", "metadata": {"headings": [{"headings_0": {"content": "|4 |", "page": 44, "level": 6}}, {"headings_1": {"content": "(Non-Wage)-", "page": 44, "level": 2}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 12,601,110 to No \nnl Transfer Other explanation. given", "metadata": {"headings": [{"headings_0": {"content": "|4 |", "page": 44, "level": 6}}, {"headings_1": {"content": "(Non-Wage)-", "page": 44, "level": 2}}, [{"headings_0": {"content": "|4 |", "page": 44, "level": 6}}, {"headings_1": {"content": "(Non-Wage)-", "page": 44, "level": 2}}]], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| TRANSPORT", "metadata": {"headings": [{"headings_0": {"content": "| TRANSPORT", "page": 44, "level": 3}}, {"headings_1": {"content": "|4 |", "page": 44, "level": 6}}], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Government Units \nINFRASTRUCTURE AND BEE services  \nee \n[=4 \\| Governance And 1 1,213,502,259 \\| 1,166,273,111: 1=- -\\*-47,229,148 a 96% \\\\ Security iL \\| 5 Capital u \\_ \\|  \n\\| Human 34,590,936,842 12,498,331,947 \\| 604, \\| \\| 36% \n22, 092, - \\| Management BEE Ee  \n\\| 6 Integrated 758,107,424 586,219,005 77% \nSen Transport E \nete ee eae \u201c171,888,419 \\| BERN \\| Infrastructure And", "metadata": {"headings": [{"headings_0": {"content": "| TRANSPORT", "page": 44, "level": 3}}, {"headings_1": {"content": "|4 |", "page": 44, "level": 6}}, [{"headings_0": {"content": "| TRANSPORT", "page": 44, "level": 3}}, {"headings_1": {"content": "|4 |", "page": 44, "level": 6}}], [{"headings_0": {"content": "| TRANSPORT", "page": 44, "level": 3}}, {"headings_1": {"content": "|4 |", "page": 44, "level": 6}}], [{"headings_0": {"content": "| TRANSPORT", "page": 44, "level": 3}}, {"headings_1": {"content": "|4 |", "page": 44, "level": 6}}], [{"headings_0": {"content": "| TRANSPORT", "page": 44, "level": 3}}, {"headings_1": {"content": "|4 |", "page": 44, "level": 6}}], [{"headings_0": {"content": "| TRANSPORT", "page": 44, "level": 3}}, {"headings_1": {"content": "|4 |", "page": 44, "level": 6}}]], "page": 44, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Services", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 45, "level": 3}}, {"headings_1": {"content": "| TRANSPORT", "page": 44, "level": 3}}], "page": 45, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "to on \\_ 7 \\| Natural Resources, 1,144,162,529 \\| 793,671,423 350,491,106 \\| 69% \nIn \\| \\_ \\|  \n\\| Environment, Climate \\| \\| i \\|\\_\\_\\| Change, Land And Water \n[ \\|  \n=  \n\\|  \n8 Public Sector 3,118,586,404 \\| 2,472,941,614 645,644,790 79% Transformation  \n\\_\\_\\| \\| I I", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 45, "level": 3}}, {"headings_1": {"content": "| TRANSPORT", "page": 44, "level": 3}}, [{"headings_0": {"content": "Services", "page": 45, "level": 3}}, {"headings_1": {"content": "| TRANSPORT", "page": 44, "level": 3}}], [{"headings_0": {"content": "Services", "page": 45, "level": 3}}, {"headings_1": {"content": "| TRANSPORT", "page": 44, "level": 3}}]], "page": 45, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "metadata": {"headings": [{"headings_0": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}, {"headings_1": {"content": "Services", "page": 45, "level": 3}}], "page": 45, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "an ne 100%", "metadata": {"headings": [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], "page": 45, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \\_\\_\\_\\_  \n\\| Total \n43,401,614,471 \\| 19,305,841,201 24,095,773,  \n44% \nAppendix 4: Lack of appropriate performance indicators and targets in the work plan \nen \nS\\| Budget Focus/Them \\| Activitie Key Planned \n\\| Are there clear \\| Is  \nthe Amount N\\| Output atic area s performanc Target targets and \\| \\| performance Spent i  \n\\| for the Peer indicator used UGX \\| e \nindicator(s) Financia indicators = \\| by \n(000) \\| (Measure) I year measure Management \\| \\| performance \\| reasonable? \\| Note: KPIs \nquantification? \\| (Yes/No) If no \\|  \n\\| could be no \\| \n(Yes/No) If give the \n\\| \nnumbers or \ngive the reason reason \\| \npercentage  \n\\|  \n\\| \\| number \\| \\| e.g  \n\\| completed \\|  \n\\| \\| or \\|  \n\\|  \n\\|  \npercentage  \n\\| \\|  \n[en ee weompleted", "metadata": {"headings": [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}, [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "an ne 100%", "page": 45, "level": 2}}, {"headings_1": {"content": "9 | Tourism Development 1,906,700 | 1,906,000 |", "page": 45, "level": 2}}]], "page": 45, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "al", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], "page": 45, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "1\\} 320003- Education Construct Number of \\|", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], "page": 45, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- isda al oe Yes als SR  \nYes 667,550 \\| Assets grant - Former ion of classrooms  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], "page": 45, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": " \n\\| and SFG Classroo constructed Facilities \nmblock,  \nee  \nte \\| \\_ Es . \\| I \\_\\_\\|  \n2\\| Managem Education Construct Number of 0  \nNo- There are no No- There is no \n\\|  \n\\|  \nent \\| grant- Former ion of 3 staff houses,  \ntargets and \\| performance  \nSFG staff toilet stances performance \\| indicator at all in \\| \\|  \nhouses and \nindicators in the the work plan  \n\\| \\| \\|  \nbathrooms \\| annual work plan \\|  \na \nPeer elias ow gered Number \n\\| \\| 0 ate ee ee eee a \\| \\| \\| \\| 3\\| \n\u2018Education Rehabilit  \nof No- There are no \\| No- There is no \n- \n", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}, [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}]], "page": 45, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. 260002 \\| Uganda Road \\| Periodic \\| Number of!17  \n-\\}No--There-are no \\|", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], "page": 46, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "- -\\}No--There-are no \\|", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 45, "level": 3}}, {"headings_1": {"content": "an ne 100%", "page": 45, "level": 2}}], "page": 46, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 46, "level": 2}}, {"headings_1": {"content": "al", "page": 45, "level": 3}}], "page": 46, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "' District Fund \\| Maintena kilometres  \n, \\| \\| targets. \nclear \\| Urban \\| \nnce of maintained \\| There \\| \nis only a and \\| \n\\| Iriiri- \\|  \n\\| block figure of 86 \\+ Communi \\| \n/Napak \\| Kms for all road ty Access \\| \\| Road \\| maintenance Road \\| \\|  \nworks. It is \\|", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 46, "level": 2}}, {"headings_1": {"content": "al", "page": 45, "level": 3}}, [{"headings_0": {"content": "Yes", "page": 46, "level": 2}}, {"headings_1": {"content": "al", "page": 45, "level": 3}}], [{"headings_0": {"content": "Yes", "page": 46, "level": 2}}, {"headings_1": {"content": "al", "page": 45, "level": 3}}], [{"headings_0": {"content": "Yes", "page": 46, "level": 2}}, {"headings_1": {"content": "al", "page": 45, "level": 3}}], [{"headings_0": {"content": "Yes", "page": 46, "level": 2}}, {"headings_1": {"content": "al", "page": 45, "level": 3}}], [{"headings_0": {"content": "Yes", "page": 46, "level": 2}}, {"headings_1": {"content": "al", "page": 45, "level": 3}}]], "page": 46, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Maintena", "metadata": {"headings": [{"headings_0": {"content": "| Maintena", "page": 46, "level": 3}}, {"headings_1": {"content": "Yes", "page": 46, "level": 2}}], "page": 46, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| difficult to \\| i  \nnce  \n\\| \\| \\| \\| many relate to \nestablish how \\| \n\\|  \nwhich  \n\\| \\| maintenance type. \\| \n\\| \n\\| \n6 \n\\| \\| Uganda Road \\| Labour \\| Number of 17  \n\\| No- There are no", "metadata": {"headings": [{"headings_0": {"content": "| Maintena", "page": 46, "level": 3}}, {"headings_1": {"content": "Yes", "page": 46, "level": 2}}, [{"headings_0": {"content": "| Maintena", "page": 46, "level": 3}}, {"headings_1": {"content": "Yes", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Maintena", "page": 46, "level": 3}}, {"headings_1": {"content": "Yes", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Maintena", "page": 46, "level": 3}}, {"headings_1": {"content": "Yes", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Maintena", "page": 46, "level": 3}}, {"headings_1": {"content": "Yes", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Maintena", "page": 46, "level": 3}}, {"headings_1": {"content": "Yes", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Maintena", "page": 46, "level": 3}}, {"headings_1": {"content": "Yes", "page": 46, "level": 2}}]], "page": 46, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], "page": 46, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Fund based \\| kilometres \\| Clear targets. \\| \\| maintena maintained There \\| \\|  \n\\| is only a \\| of 2 \\| \\|  \nnce \nblock figure of 86 \\| roads  \nKms for all road \\| \n\\|  \n' \n\\| \\| \\| maintenance works. It is \\| \\| \\| \\|  \n\\| \\| \\| difficult to \\| \n\\| \\| establish how \n\\|  \n\\|  \n\\| \\| relate to \n\\|  \n\\| \\| \\| many  \ni  \n\\|  \nwhich  \n\\| Uganda Road \\| Construct \\| Number of \\_\\|\\_maintenance type.  \nNo- There are no Yes \n\\| 0  \nFund ion of a\\_/ kilometres clear targets. \\| drift and gravelled  \nThere is only a  \n; gravelling \\| block figure of 86 \n\\| \\| of on j Kms for all road  \n\\| Lorengec maintenance \\| \\| \\| ora-  \nworks. It is  \n\\| \\| Namende difficult to  \n\\| Road \\| \\| ra \\| establish how  \nmany relate to \\| which  \n\\| maintenance type.", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}, [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}]], "page": 46, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \\| Micro-irrigation \\| Water \\| Number of a \u201e\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], "page": 46, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "\\| No- There are no \\| No- There are [ 196,550 \u201a Planning \\| \\|  \nPlants - water Plants \\|  \ntargets and no targets and \\|  \nand Construct constructed \\|  \n\\| performance performance Budgetin \\| \n\\| ion \\|  \nindicators in the indicators in the \\| \ng \\| \n\\| ed \\| \\| \n\\| annual work plan \\| annual work \\| \\_services \\| UgiFT (Uganda \\| Construct \\| Number \\| \n(ple 320003- \n\u2014 of  \nNo- There are no \\| No- There is no \\| \nu \u00a9. 1,263,04 \\|  \nAssets \\| Intergovernme \\| ion seed schools \\| \\| targets and performance 0 \\| \n\\{ and ntal Fiscal Works of constructed \\|  \n\\| \\| \\| \\| \nperformance  \nindicator in the \\| Facilities \\| Transfers \\| 2 seed \\|  \n\\| indicators in the annual work \\| Managem Program) \\| schools \\| i annual work plan plan  \n\\_", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}, [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}], [{"headings_0": {"content": "er", "page": 46, "level": 2}}, {"headings_1": {"content": "| Maintena", "page": 46, "level": 3}}]], "page": 46, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ent", "metadata": {"headings": [{"headings_0": {"content": "ent", "page": 46, "level": 3}}, {"headings_1": {"content": "er", "page": 46, "level": 2}}], "page": 46, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ta Tr -Water-Grant---\u2014-Construct \\|  \n\"Number of 2 No-There>are=no-j\"No-There-is\"no \"277,803", "metadata": {"headings": [{"headings_0": {"content": "ent", "page": 46, "level": 3}}, {"headings_1": {"content": "er", "page": 46, "level": 2}}], "page": 47, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "metadata": {"headings": [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], "page": 47, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \\| and rural \\| Water Constructed  \nperformance \\| indicator in the \\|  \n\\| \n\\| \\| \\| water and \\| Plants  \n\\| \n\\| indicators in the \\| annual work \\| \\| ee \\_\\|-sanitation \\| eps annual work plan \u201aplan \\| \n\\| \nail ad \nWater Grant- Lease of Number of 3 \nStee No- There \\_ There 2 is no \\|  \nare no \\| No-  \n\\| \n3 Pipped water 3 Other Other \ntargets and performance \\| \\| \n\\| \\| and rural Dwellings dwellings performance indicator in the \\| \n\\| \\| water and leased  \nindicators in the \\| annual work \\| sanitation \n\\| annual work plan plan", "metadata": {"headings": [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}, [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}]], "page": 47, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. \\| PDM \\| Support Number of 57 \\| No- There is an There 57,029 \\|", "metadata": {"headings": [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], "page": 47, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": " \n\\| 010013 u ft \\| No- were \\| Renee \n4\\| Support \\| \\| Parish Parish \nInappropriate \\| no equipment \\| \\| \\| performance required \\| \\| to agro- Develop Development", "metadata": {"headings": [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}, [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}], [{"headings_0": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, {"headings_1": {"content": "ent", "page": 46, "level": 3}}]], "page": 47, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| to", "metadata": {"headings": [{"headings_0": {"content": "| to", "page": 47, "level": 1}}, {"headings_1": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}], "page": 47, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| processin \\|  \n\\| ment SACCOs \n\\| indicators and no \\| acquire with the \n\\| \n\\| g& value \\|  \nModel supported \nclear target as \\| funds \\| \\| \\| addition \\| (PDM) percentages were \\| \\| \n\\| \\| activities \\| used for targets \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| to", "page": 47, "level": 1}}, {"headings_1": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}, [{"headings_0": {"content": "| to", "page": 47, "level": 1}}, {"headings_1": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}], [{"headings_0": {"content": "| to", "page": 47, "level": 1}}, {"headings_1": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}], [{"headings_0": {"content": "| to", "page": 47, "level": 1}}, {"headings_1": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}], [{"headings_0": {"content": "| to", "page": 47, "level": 1}}, {"headings_1": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}], [{"headings_0": {"content": "| to", "page": 47, "level": 1}}, {"headings_1": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}], [{"headings_0": {"content": "| to", "page": 47, "level": 1}}, {"headings_1": {"content": "2| | Pipped water ionof2 | Water Plants | | targets and | performance", "page": 47, "level": 3}}]], "page": 47, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 47, "level": 4}}, {"headings_1": {"content": "| to", "page": 47, "level": 1}}], "page": 47, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| inthe ale \\| \\| \nEi [Seer alaDistnet er I Ta ot ol a \nAppendix 5: Implementation of outputs \n\\| SN i \\| Ex \nBudget Activities Conclusion at \\| Conclusion at Output \\| Amount Actual Output \nActivity Level \\| level \nSpent UGX \\| Performance \n(Fully \n\\| (Fully Quantified/Not (\u2018000\u2019) Quantified/Not IR fully Quantified) \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 47, "level": 4}}, {"headings_1": {"content": "| to", "page": 47, "level": 1}}, [{"headings_0": {"content": "| |", "page": 47, "level": 4}}, {"headings_1": {"content": "| to", "page": 47, "level": 1}}], [{"headings_0": {"content": "| |", "page": 47, "level": 4}}, {"headings_1": {"content": "| to", "page": 47, "level": 1}}], [{"headings_0": {"content": "| |", "page": 47, "level": 4}}, {"headings_1": {"content": "| to", "page": 47, "level": 1}}], [{"headings_0": {"content": "| |", "page": 47, "level": 4}}, {"headings_1": {"content": "| to", "page": 47, "level": 1}}], [{"headings_0": {"content": "| |", "page": 47, "level": 4}}, {"headings_1": {"content": "| to", "page": 47, "level": 1}}], [{"headings_0": {"content": "| |", "page": 47, "level": 4}}, {"headings_1": {"content": "| to", "page": 47, "level": 1}}], [{"headings_0": {"content": "| |", "page": 47, "level": 4}}, {"headings_1": {"content": "| to", "page": 47, "level": 1}}], [{"headings_0": {"content": "| |", "page": 47, "level": 4}}, {"headings_1": {"content": "| to", "page": 47, "level": 1}}]], "page": 47, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "oa Fully Quantified", "metadata": {"headings": [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], "page": 47, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "fully Quantified) \\| \\| \nen \ni 1 320003- Construction Fully Quantified \n\\| 0.67 1 Assets and of Classroom \nFacilities block, \n\\| 2 Management Not fully Quantified \\| Not fully Quantified \n\\_ \\| Construction . EEE In 3 \n\\| of 3 staff \\| \\| \\| houses \\| \\| \\| \\| \\| \\| \n\\| \n3 Rehabilitation Not fully Quantified Not fully Quantified  \n4 \nof Classroom \nblock and \\| teachers", "metadata": {"headings": [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}, [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}]], "page": 47, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. \\_ \\| houses \\| \\_ \\_ I BEE  \nBEE", "metadata": {"headings": [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], "page": 47, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": " \n\\| 4 \\| Payment for \\| Not fully Quantified \\| Not fully Quantified  \n6 \n\\| \n\\| retention on \\| \\| \\| Projects \\| \\| \n\\| \n\u2014 \n\\| \u2014 8 --000006--\u2014 Water-Plants Not fully- Quantified \\| \"Not: fully -Quantifi ed-  \na  \nen \nPlanning and -Construction \\| ' Budgeting  \nI  \n\\| \nF services \\|  \nra 9 320003- Construction \\|", "metadata": {"headings": [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}, [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}], [{"headings_0": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, {"headings_1": {"content": "| |", "page": 47, "level": 4}}]], "page": 47, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Not fully Quantified | Not fully Quantified", "metadata": {"headings": [{"headings_0": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}, {"headings_1": {"content": "oa Fully Quantified", "page": 47, "level": 3}}], "page": 48, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| \\| \\|  \nAssets and Works of 2 \\|  \nFacilities \\| seed schools  \nI Management IM N, \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}, {"headings_1": {"content": "oa Fully Quantified", "page": 47, "level": 3}}, [{"headings_0": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}, {"headings_1": {"content": "oa Fully Quantified", "page": 47, "level": 3}}], [{"headings_0": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}, {"headings_1": {"content": "oa Fully Quantified", "page": 47, "level": 3}}], [{"headings_0": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}, {"headings_1": {"content": "oa Fully Quantified", "page": 47, "level": 3}}]], "page": 48, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| \u201cAllowances ~ I Not fully Quantified i", "metadata": {"headings": [{"headings_0": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}, {"headings_1": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}], "page": 48, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 000006 Not fully Quantified 0.14 \\| \\| \\| \\| Planning and \\| for (inclding \\| \\| \\| \\|  \n\\| Budgeting \\| casuals, \\|  \nservices \\| temporary \\|  \n\\| \\|  \n\\|  \nand sitting \\| \n\\| Retention for \\| Not  \n\\| \\| Latrine \\| \\| \\| \n11 \\| fully Quantified \\| Not fully Quantified \\| 0.09 \n\\| construction \\| 000000 sal  \nEEE 12 \\|  \n\\| Construction Not fully Quantified Not fully Quantified \n\\|  \n0.029 \\| \n\\| of 2 Water  \n\\| \n13 Lease of 3 \\| \\| Not fully Quantified Not fully Quantified \\| \\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}, {"headings_1": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}, [{"headings_0": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}, {"headings_1": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}], [{"headings_0": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}, {"headings_1": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}], [{"headings_0": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}, {"headings_1": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}], [{"headings_0": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}, {"headings_1": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}], [{"headings_0": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}, {"headings_1": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}], [{"headings_0": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}, {"headings_1": {"content": "| Not fully Quantified | Not fully Quantified", "page": 48, "level": 1}}]], "page": 48, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Other", "metadata": {"headings": [{"headings_0": {"content": "Other", "page": 48, "level": 3}}, {"headings_1": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}], "page": 48, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \n14 \\| 010013 \\| support \\| Not fully Quantified \\| Not fully Quantified \\| 0.057 \\| 57 \\| Support to \\| Parish \\|  \n\\|  \n\\|  \n\\|  \nagro- Development \\| \\| \\|  \n\\| \\| processing & Model (PDM) \n\\| \\|  \n\\| value \\| activities in \n\\| \\| \\| \\| \\| \\| \\| \\| \\| addition the  \n\\|  \n\\| \n\\| \\|  \naA ee eT Ee a", "metadata": {"headings": [{"headings_0": {"content": "Other", "page": 48, "level": 3}}, {"headings_1": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}, [{"headings_0": {"content": "Other", "page": 48, "level": 3}}, {"headings_1": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}], [{"headings_0": {"content": "Other", "page": 48, "level": 3}}, {"headings_1": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}], [{"headings_0": {"content": "Other", "page": 48, "level": 3}}, {"headings_1": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}], [{"headings_0": {"content": "Other", "page": 48, "level": 3}}, {"headings_1": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}], [{"headings_0": {"content": "Other", "page": 48, "level": 3}}, {"headings_1": {"content": "| \u201cAllowances ~ I Not fully Quantified i", "page": 48, "level": 1}}]], "page": 48, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | eee", "metadata": {"headings": [{"headings_0": {"content": "| | eee", "page": 48, "level": 1}}, {"headings_1": {"content": "Other", "page": 48, "level": 3}}], "page": 48, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "a eee RT TOTAL \\| \n\\| u a ile", "metadata": {"headings": [{"headings_0": {"content": "| | eee", "page": 48, "level": 1}}, {"headings_1": {"content": "Other", "page": 48, "level": 3}}, [{"headings_0": {"content": "| | eee", "page": 48, "level": 1}}, {"headings_1": {"content": "Other", "page": 48, "level": 3}}]], "page": 48, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 2.8 |", "metadata": {"headings": [{"headings_0": {"content": "| 2.8 |", "page": 48, "level": 4}}, {"headings_1": {"content": "| | eee", "page": 48, "level": 1}}], "page": 48, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 6: Utilization of the Wage Budget \nDepartment Name \nRevised Warrants Payments Unspent Approve Supplemen Budget UGX. UGX. Balance d Budget tary UGX. UGX.  \nUGX. \n\u201aAdministration =] PSE CLEATS NTIS 1,812,603 \n1,812,603 \\| 1,812,603,39 1,616,891,1 195,712,2", "metadata": {"headings": [{"headings_0": {"content": "| 2.8 |", "page": 48, "level": 4}}, {"headings_1": {"content": "| | eee", "page": 48, "level": 1}}, [{"headings_0": {"content": "| 2.8 |", "page": 48, "level": 4}}, {"headings_1": {"content": "| | eee", "page": 48, "level": 1}}], [{"headings_0": {"content": "| 2.8 |", "page": 48, "level": 4}}, {"headings_1": {"content": "| | eee", "page": 48, "level": 1}}], [{"headings_0": {"content": "| 2.8 |", "page": 48, "level": 4}}, {"headings_1": {"content": "| | eee", "page": 48, "level": 1}}], [{"headings_0": {"content": "| 2.8 |", "page": 48, "level": 4}}, {"headings_1": {"content": "| | eee", "page": 48, "level": 1}}]], "page": 48, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "399 \u201a399. i 9 07 92", "metadata": {"headings": [{"headings_0": {"content": "399 \u201a399. i 9 07 92", "page": 48, "level": 2}}, {"headings_1": {"content": "| 2.8 |", "page": 48, "level": 4}}], "page": 48, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Community Based a nn  \nServices 180,000,0 180,000, 0 180,000,000 \u00c4 170,629,055 9,370,945 00  \n00", "metadata": {"headings": [{"headings_0": {"content": "399 \u201a399. i 9 07 92", "page": 48, "level": 2}}, {"headings_1": {"content": "| 2.8 |", "page": 48, "level": 4}}], "page": 48, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Education", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 48, "level": 3}}, {"headings_1": {"content": "399 \u201a399. i 9 07 92", "page": 48, "level": 2}}], "page": 48, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 48, "level": 3}}, {"headings_1": {"content": "399 \u201a399. i 9 07 92", "page": 48, "level": 2}}], "page": 48, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- in ee os  \n50,000,00 50,000,00 50,000,000 32,273,441 17,726,55 0 0 oO", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 48, "level": 3}}, {"headings_1": {"content": "399 \u201a399. i 9 07 92", "page": 48, "level": 2}}], "page": 49, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": " \nProduction and \nMarketing \n604,476,9 911,818,773 1,516,295 1,516,295,74 761,504,147 754,791,5 73 \u201a746 6 99 Roads and", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 48, "level": 3}}, {"headings_1": {"content": "399 \u201a399. i 9 07 92", "page": 48, "level": 2}}, [{"headings_0": {"content": "Education", "page": 48, "level": 3}}, {"headings_1": {"content": "399 \u201a399. i 9 07 92", "page": 48, "level": 2}}], [{"headings_0": {"content": "Education", "page": 48, "level": 3}}, {"headings_1": {"content": "399 \u201a399. i 9 07 92", "page": 48, "level": 2}}], [{"headings_0": {"content": "Education", "page": 48, "level": 3}}, {"headings_1": {"content": "399 \u201a399. i 9 07 92", "page": 48, "level": 2}}]], "page": 49, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Engineering", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 49, "level": 3}}, {"headings_1": {"content": "Education", "page": 48, "level": 3}}], "page": 49, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "147,375,0 181,949,746 329,324,7 329,324,745 158,028,494 171,296,2 00 46 51 \nStatutory bodies  \n276,950,0 276,950,0 276,950,000 230,860,294 46,089,70 00 00 6 \nTrade, Industry and \n\\| an Iors\u0131on Naraan  \nLocal Development 9,626,691 0  \n0 \nWater  \n44,805,00 170,749,746 215,554,7 215,554,746 65,658,689 149,896,0 0 46 5 7 \nGrand Total  \n10,881,5 22,260,414 33,141,9 33,141,980, 11,481,31 21,660,6 65,560 986 80,546 546 2,284 68,262 \nAppendix 7: Land ownership and maintenance of assets register \nSN Type of Sub County Parish Village Is there Was due Remark (s) water proof of diligence facility land carried out ownership to ensure  \nor consent that the land", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 49, "level": 3}}, {"headings_1": {"content": "Education", "page": 48, "level": 3}}, [{"headings_0": {"content": "Engineering", "page": 49, "level": 3}}, {"headings_1": {"content": "Education", "page": 48, "level": 3}}], [{"headings_0": {"content": "Engineering", "page": 49, "level": 3}}, {"headings_1": {"content": "Education", "page": 48, "level": 3}}], [{"headings_0": {"content": "Engineering", "page": 49, "level": 3}}, {"headings_1": {"content": "Education", "page": 48, "level": 3}}], [{"headings_0": {"content": "Engineering", "page": 49, "level": 3}}, {"headings_1": {"content": "Education", "page": 48, "level": 3}}], [{"headings_0": {"content": "Engineering", "page": 49, "level": 3}}, {"headings_1": {"content": "Education", "page": 48, "level": 3}}], [{"headings_0": {"content": "Engineering", "page": 49, "level": 3}}, {"headings_1": {"content": "Education", "page": 48, "level": 3}}], [{"headings_0": {"content": "Engineering", "page": 49, "level": 3}}, {"headings_1": {"content": "Education", "page": 48, "level": 3}}]], "page": 49, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "of land", "metadata": {"headings": [{"headings_0": {"content": "of land", "page": 49, "level": 3}}, {"headings_1": {"content": "Engineering", "page": 49, "level": 3}}], "page": 49, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "is free of  \n\\| offer (e.g. encumbranc land title, e agreement  \nformal  \n,  \nconsent,", "metadata": {"headings": [{"headings_0": {"content": "of land", "page": 49, "level": 3}}, {"headings_1": {"content": "Engineering", "page": 49, "level": 3}}], "page": 49, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoUs)_", "metadata": {"headings": [{"headings_0": {"content": "MoUs)_", "page": 49, "level": 6}}, {"headings_1": {"content": "of land", "page": 49, "level": 3}}], "page": 49, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \n\\_ un nn 1 Drilling of 2 Apeitolim Achukuda Achukud \\| No land title No due", "metadata": {"headings": [{"headings_0": {"content": "MoUs)_", "page": 49, "level": 6}}, {"headings_1": {"content": "of land", "page": 49, "level": 3}}], "page": 49, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementatio", "metadata": {"headings": [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], "page": 49, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Production  \na provided diligence n of projects \\|  \n\\| wells in \ncarried out  \n\u0131 on untitled land Achukuda  \nRGC in \\| \\| \\|  \n\\| Apeitolim \\| \\| REST En Dee Pe caine \\|  \na  \nee  \nVasen, ie cer dl  \ntI 2 Construction Lorengechor \\| Kokipura Lokeru No land title No due Implementatio \\| of Piped a t provided diligence n of projects \\| Water  \ncarried out  \non untitled land \nERENT \n= sage \\_ -.  \nWater-and-Environment.\u2014- nr  \nmn \n\\|  \n2 Construction Storage 62, 905 \\| ~~ 64,306,165 \\| /No No approved designs  \n\\|  \nof 078, for tank at Lokited Town \nstorage tank installation Council \nfrom the Ministry of Water and Environment. \"3 Construction of Piped 86,242,000 85,750,000 No No approved designs for Water system in Lokeru at \npiped water supplies Lorengechora sub county \nfrom the Ministry of Water and Environment. 4 Drilling \\| of 2 Production 86,000,000 83,402,400 No  \nNo approved designs for wells in Achukuda RGC in \nthe boreholes from the Apeitolim Sub county \nMinistry of Water and Environment.  \nSiting and Drilling of 4 95,520,000 33,799,270 No  \nNo approved designs for boreholes in Lotome, \nthe boreholes from the Nabwal, Lopeei and \nMinistry of Water and Counties. ee -Ngoleriet Sub \nEnvironment. \\|", "metadata": {"headings": [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}, [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}], [{"headings_0": {"content": "Implementatio", "page": 49, "level": 2}}, {"headings_1": {"content": "MoUs)_", "page": 49, "level": 6}}]], "page": 49, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "342,", "metadata": {"headings": [{"headings_0": {"content": "342,", "page": 50, "level": 1}}, {"headings_1": {"content": "Implementatio", "page": 49, "level": 2}}], "page": 50, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "300,537 279,094,485 \nAppendix 9: Project completion", "metadata": {"headings": [{"headings_0": {"content": "342,", "page": 50, "level": 1}}, {"headings_1": {"content": "Implementatio", "page": 49, "level": 2}}, [{"headings_0": {"content": "342,", "page": 50, "level": 1}}, {"headings_1": {"content": "Implementatio", "page": 49, "level": 2}}]], "page": 50, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SN Water", "metadata": {"headings": [{"headings_0": {"content": "SN Water", "page": 50, "level": 3}}, {"headings_1": {"content": "342,", "page": 50, "level": 1}}], "page": 50, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Planned Actual Variance Expenditure Audit Remarks Projects/facilities quantity quantity  \n\\_\\_\\_\\_\\| of Piped water \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "SN Water", "page": 50, "level": 3}}, {"headings_1": {"content": "342,", "page": 50, "level": 1}}], "page": 50, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| ____| ~~ 11,836,650 | Fully implemented |", "metadata": {"headings": [{"headings_0": {"content": "| ____| ~~ 11,836,650 | Fully implemented |", "page": 50, "level": 1}}, {"headings_1": {"content": "SN Water", "page": 50, "level": 3}}], "page": 50, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Extension 1 1 0 system from Longariama  \nto Naregae  \n2 Construction of Storage 1 2  \ntank at Lokited Town \n64,306,165 Partially implemented, the tank installed is not Council yet functional \n3 \\| Feasibility study and", "metadata": {"headings": [{"headings_0": {"content": "| ____| ~~ 11,836,650 | Fully implemented |", "page": 50, "level": 1}}, {"headings_1": {"content": "SN Water", "page": 50, "level": 3}}, [{"headings_0": {"content": "| ____| ~~ 11,836,650 | Fully implemented |", "page": 50, "level": 1}}, {"headings_1": {"content": "SN Water", "page": 50, "level": 3}}], [{"headings_0": {"content": "| ____| ~~ 11,836,650 | Fully implemented |", "page": 50, "level": 1}}, {"headings_1": {"content": "SN Water", "page": 50, "level": 3}}]], "page": 50, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 50, "level": 2}}, {"headings_1": {"content": "| ____| ~~ 11,836,650 | Fully implemented |", "page": 50, "level": 1}}], "page": 50, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "Fully", "page": 50, "level": 2}}], "page": 50, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Design of Piped Water", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "Fully", "page": 50, "level": 2}}], "page": 50, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "36,807,750", "metadata": {"headings": [{"headings_0": {"content": "36,807,750", "page": 50, "level": 3}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}], "page": 50, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "System at Achukudu and Natirae  \nFeasibility study and Design of Piped Water System at Lokeru parish Lorengechora sub county 5 Construction of Piped \n85,750,000 Fully implemented Water system in Lokeru at  \nLorengechora sub county \noa een nn ir \nau  \n6 Drilling of 2 Production \n83,402,400 Fully implemented, \nSN \\| Description \u2018\\| Budgeted", "metadata": {"headings": [{"headings_0": {"content": "36,807,750", "page": 50, "level": 3}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}, [{"headings_0": {"content": "36,807,750", "page": 50, "level": 3}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}], [{"headings_0": {"content": "36,807,750", "page": 50, "level": 3}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}], [{"headings_0": {"content": "36,807,750", "page": 50, "level": 3}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}], [{"headings_0": {"content": "36,807,750", "page": 50, "level": 3}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}], [{"headings_0": {"content": "36,807,750", "page": 50, "level": 3}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}]], "page": 50, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_Amount", "metadata": {"headings": [{"headings_0": {"content": "_Amount", "page": 51, "level": 6}}, {"headings_1": {"content": "36,807,750", "page": 50, "level": 3}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ka] of matter Sasso: \u201a000 \nnn \u201cSensitization district stakeholders by relevant subject \nspecialists \u201a670, j 2 Sensitization of Sub-County/Town- by subject matter ( \n", "metadata": {"headings": [{"headings_0": {"content": "_Amount", "page": 51, "level": 6}}, {"headings_1": {"content": "36,807,750", "page": 50, "level": 3}}, [{"headings_0": {"content": "_Amount", "page": 51, "level": 6}}, {"headings_1": {"content": "36,807,750", "page": 50, "level": 3}}], [{"headings_0": {"content": "_Amount", "page": 51, "level": 6}}, {"headings_1": {"content": "36,807,750", "page": 50, "level": 3}}], [{"headings_0": {"content": "_Amount", "page": 51, "level": 6}}, {"headings_1": {"content": "36,807,750", "page": 50, "level": 3}}]], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- stakeholders", "metadata": {"headings": [{"headings_0": {"content": "_Amount", "page": 51, "level": 6}}, {"headings_1": {"content": "36,807,750", "page": 50, "level": 3}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "specialists A fobs \nEre aias\\|ea il! 14, \u201a185 \u201a000 \\| Local Council leadership fo 000 \\| \\| 3 Sensitization of stakeholders, lower \nby subject matter 8,627,", "metadata": {"headings": [{"headings_0": {"content": "_Amount", "page": 51, "level": 6}}, {"headings_1": {"content": "36,807,750", "page": 50, "level": 3}}, [{"headings_0": {"content": "_Amount", "page": 51, "level": 6}}, {"headings_1": {"content": "36,807,750", "page": 50, "level": 3}}], [{"headings_0": {"content": "_Amount", "page": 51, "level": 6}}, {"headings_1": {"content": "36,807,750", "page": 50, "level": 3}}]], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SPEGCIAIISES", "metadata": {"headings": [{"headings_0": {"content": "SPEGCIAIISES", "page": 51, "level": 3}}, {"headings_1": {"content": "_Amount", "page": 51, "level": 6}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "cnet far farmer field ene fee oe ermine Do Be : 157", "metadata": {"headings": [{"headings_0": {"content": "cnet far farmer field ene fee oe ermine Do Be : 157", "page": 51, "level": 2}}, {"headings_1": {"content": "SPEGCIAIISES", "page": 51, "level": 3}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "PGA  \n4 Workshops and seminars for days", "metadata": {"headings": [{"headings_0": {"content": "cnet far farmer field ene fee oe ermine Do Be : 157", "page": 51, "level": 2}}, {"headings_1": {"content": "SPEGCIAIISES", "page": 51, "level": 3}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "726,000", "metadata": {"headings": [{"headings_0": {"content": "726,000", "page": 51, "level": 3}}, {"headings_1": {"content": "cnet far farmer field ene fee oe ermine Do Be : 157", "page": 51, "level": 2}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\_ . L\\\\ \\| 5 Visits to demonstration farms", "metadata": {"headings": [{"headings_0": {"content": "726,000", "page": 51, "level": 3}}, {"headings_1": {"content": "cnet far farmer field ene fee oe ermine Do Be : 157", "page": 51, "level": 2}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8,802,000", "metadata": {"headings": [{"headings_0": {"content": "8,802,000", "page": 51, "level": 3}}, {"headings_1": {"content": "726,000", "page": 51, "level": 3}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 6 Organize events to connect farmers to \ninput suppliers ER NET 3", "metadata": {"headings": [{"headings_0": {"content": "8,802,000", "page": 51, "level": 3}}, {"headings_1": {"content": "726,000", "page": 51, "level": 3}}, [{"headings_0": {"content": "8,802,000", "page": 51, "level": 3}}, {"headings_1": {"content": "726,000", "page": 51, "level": 3}}]], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8,052,000", "metadata": {"headings": [{"headings_0": {"content": "8,052,000", "page": 51, "level": 2}}, {"headings_1": {"content": "8,802,000", "page": 51, "level": 3}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "institutions \\_ \\| \u00a9 \\_ \\_\\|", "metadata": {"headings": [{"headings_0": {"content": "8,052,000", "page": 51, "level": 2}}, {"headings_1": {"content": "8,802,000", "page": 51, "level": 3}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7 Organize events to connect farmers to financing in:", "metadata": {"headings": [{"headings_0": {"content": "7 Organize events to connect farmers to financing in:", "page": 51, "level": 2}}, {"headings_1": {"content": "8,052,000", "page": 51, "level": 2}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "7 Organize events to connect farmers to financing in:", "page": 51, "level": 2}}, {"headings_1": {"content": "8,052,000", "page": 51, "level": 2}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8,052,000", "metadata": {"headings": [{"headings_0": {"content": "8,052,000", "page": 51, "level": 2}}, {"headings_1": {"content": "7 Organize events to connect farmers to financing in:", "page": 51, "level": 2}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "__| Conduct farmer registration for interested farmers of 12,465,000", "metadata": {"headings": [{"headings_0": {"content": "__| Conduct farmer registration for interested farmers of 12,465,000", "page": 51, "level": 2}}, {"headings_1": {"content": "8,052,000", "page": 51, "level": 2}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "and collection EOIs hi 8 Radio for  \nConduct talk shows & run messages \nshort Information \\| Dissemination & 16,008,000 \\|\\| Public Awareness. ee u......2  \n\u201c  \nO Farmer exchange visits \u00ab9,515,000 Di Essener a \n\\| ee \\| 29,483,000, ee 20", "metadata": {"headings": [{"headings_0": {"content": "__| Conduct farmer registration for interested farmers of 12,465,000", "page": 51, "level": 2}}, {"headings_1": {"content": "8,052,000", "page": 51, "level": 2}}, [{"headings_0": {"content": "__| Conduct farmer registration for interested farmers of 12,465,000", "page": 51, "level": 2}}, {"headings_1": {"content": "8,052,000", "page": 51, "level": 2}}], [{"headings_0": {"content": "__| Conduct farmer registration for interested farmers of 12,465,000", "page": 51, "level": 2}}, {"headings_1": {"content": "8,052,000", "page": 51, "level": 2}}]], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|__| Total S75 85,000", "metadata": {"headings": [{"headings_0": {"content": "|__| Total S75 85,000", "page": 51, "level": 2}}, {"headings_1": {"content": "__| Conduct farmer registration for interested farmers of 12,465,000", "page": 51, "level": 2}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \\| \\| \nAppendix 11: Delayed Release of Funds to PDM SACCO \nDate No. of paid \nof PDM \\| Amount on \\_ Remarks 7 release SACCOs paid on the date", "metadata": {"headings": [{"headings_0": {"content": "|__| Total S75 85,000", "page": 51, "level": 2}}, {"headings_1": {"content": "__| Conduct farmer registration for interested farmers of 12,465,000", "page": 51, "level": 2}}, [{"headings_0": {"content": "|__| Total S75 85,000", "page": 51, "level": 2}}, {"headings_1": {"content": "__| Conduct farmer registration for interested farmers of 12,465,000", "page": 51, "level": 2}}], [{"headings_0": {"content": "|__| Total S75 85,000", "page": 51, "level": 2}}, {"headings_1": {"content": "__| Conduct farmer registration for interested farmers of 12,465,000", "page": 51, "level": 2}}], [{"headings_0": {"content": "|__| Total S75 85,000", "page": 51, "level": 2}}, {"headings_1": {"content": "__| Conduct farmer registration for interested farmers of 12,465,000", "page": 51, "level": 2}}]], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the date", "metadata": {"headings": [{"headings_0": {"content": "the date", "page": 51, "level": 1}}, {"headings_1": {"content": "|__| Total S75 85,000", "page": 51, "level": 2}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "ae 19/04/2023 \n\\| \\| ei u \u2014 m 1 euateneneannietiniaintieieembieennemia oe sen ai  \n.  \n\u2014  \n40 \\|  \n1,000,000,000 17 SACCOs did not receive funds", "metadata": {"headings": [{"headings_0": {"content": "the date", "page": 51, "level": 1}}, {"headings_1": {"content": "|__| Total S75 85,000", "page": 51, "level": 2}}, [{"headings_0": {"content": "the date", "page": 51, "level": 1}}, {"headings_1": {"content": "|__| Total S75 85,000", "page": 51, "level": 2}}]], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201c25/04/2023", "metadata": {"headings": [{"headings_0": {"content": "\u201c25/04/2023", "page": 51, "level": 3}}, {"headings_1": {"content": "the date", "page": 51, "level": 1}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "m A the funds \nu ~~ 275,000,000 8 of SACCOs had not received 20/06/2023 \\| \n\\| for quarter i 39 \n975,000,000 Funds meant the 3rd 22/06/2023 \\\\ \\_ \n\\| 800,000,000 \\| Funds meant the 3rd quarter 32 \nfor", "metadata": {"headings": [{"headings_0": {"content": "\u201c25/04/2023", "page": 51, "level": 3}}, {"headings_1": {"content": "the date", "page": 51, "level": 1}}, [{"headings_0": {"content": "\u201c25/04/2023", "page": 51, "level": 3}}, {"headings_1": {"content": "the date", "page": 51, "level": 1}}], [{"headings_0": {"content": "\u201c25/04/2023", "page": 51, "level": 3}}, {"headings_1": {"content": "the date", "page": 51, "level": 1}}], [{"headings_0": {"content": "\u201c25/04/2023", "page": 51, "level": 3}}, {"headings_1": {"content": "the date", "page": 51, "level": 1}}], [{"headings_0": {"content": "\u201c25/04/2023", "page": 51, "level": 3}}, {"headings_1": {"content": "the date", "page": 51, "level": 1}}], [{"headings_0": {"content": "\u201c25/04/2023", "page": 51, "level": 3}}, {"headings_1": {"content": "the date", "page": 51, "level": 1}}]], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "29/06/2033 |", "metadata": {"headings": [{"headings_0": {"content": "29/06/2033 |", "page": 51, "level": 3}}, {"headings_1": {"content": "\u201c25/04/2023", "page": 51, "level": 3}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "57 for the", "metadata": {"headings": [{"headings_0": {"content": "57 for the", "page": 51, "level": 1}}, {"headings_1": {"content": "29/06/2033 |", "page": 51, "level": 3}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 1,425,000,000 F Funds last quarter i Total \\| = 4,475,000,000 \\| \u2014 \nAppendix 12: Disbursement of Parish Revolving Fund \nSN Vote \\| Parish PDM \\| Total PRF Total  \n%age Remarks Name Name SACCO received Disbursements disbursed  \nName (2021/2022 & (Loans)  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "57 for the", "page": 51, "level": 1}}, {"headings_1": {"content": "29/06/2033 |", "page": 51, "level": 3}}, [{"headings_0": {"content": "57 for the", "page": 51, "level": 1}}, {"headings_1": {"content": "29/06/2033 |", "page": 51, "level": 3}}], [{"headings_0": {"content": "57 for the", "page": 51, "level": 1}}, {"headings_1": {"content": "29/06/2033 |", "page": 51, "level": 3}}]], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 51, "level": 3}}, {"headings_1": {"content": "57 for the", "page": 51, "level": 1}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| (A) \\| (B) (CO)  \n=  \nie ar tla [am 1 un 11a, 532, 309 T \\_\\_\\_\\_\\_\\_\\|(B/A)\\_\\_\\| i 1 NAPAK Morulinga Morulinga \\| \n", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 51, "level": 3}}, {"headings_1": {"content": "57 for the", "page": 51, "level": 1}}, [{"headings_0": {"content": "2022/2023)", "page": 51, "level": 3}}, {"headings_1": {"content": "57 for the", "page": 51, "level": 1}}]], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 0% Funds have DLG Matany \\| been delayed PDM \\| \\|  \ndue to delays in \\|", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 51, "level": 3}}, {"headings_1": {"content": "57 for the", "page": 51, "level": 1}}], "page": 51, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], "page": 52, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \nfa  \n\\_ \n\\| SAccCOo \\| PDMIS \\| \\|  \n\\| \n\\| 5 NAPAK \\| Dartics \\| Dartics \\| 113,996,916 \\| - \\| \\| DLG \\| Ward  \n\\| \\| \\| Lokiteded \\| \\|  \n\\| T/CPDM \\|  \n\\| \n\\| \n0% \\| Funds have \\| \\| been delayed  \n\\| due to delays in \\| \\| \n\\| enrolment on \n\\| 6) NAPAK Senior \\| Senior \\| 100,137,653  \n\\| 0% \\| Funds have \\| - \n\\|  \n\\| DLG Quarters \\| Quarters \\| \\| \n\\|  \n\\| met eee \\| \\| \n\\| \\| \\| \\| \n\\| \\| Ward Ward \\| \\|  \n\\| due to delays in \\| \\| Lokiteded \\| enrolmenton \\| \\| \n\\| T/C PDM \\| \\| \n\\| PDMIS \n\\|  \n7 \\| NAPAK \\| Complex \\| Complex 100,137,653 \\|  \n0% \\| Funds have - \nDLG Ward \\| Ward \n\\| \\| \\| been delayed Kangole \\| \\| due to delays in \\|  \n\\| \\| T/CPDM enrolment ls \\| \n\\| \\| on \\|  \n\\|PDMIS  \n\\| \\| ln \\| 8 \\| NAPAK \u201a Lopiida Lopiida 113,996,916 \n", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}, [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}]], "page": 52, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \\| 0% Funds have \\|DLG \\| Ward  \n\\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], "page": 52, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "\\| been delayed \n\\| \\| \\| \n\\| Kangole \\| \\| \\| due to delays in \\| \\|  \n\\| T/C PDM \\| \\| \\| \\| enrolment on 9 \\| NAPAK \\| Nasike Nasike \\| 100,137,653 \\| -  \n0% Funds have  \n\\|  \nDLG \\| \\| Ward  \nbeen delayed  \n\\| \\| Kangole \\| \\| due to delays in \n\\| \\| \\|  \n\\| \\| T/C PDM \\| \\| enrolment on \\| \\| oe; SACCO  \n; PDMIS Lamm nissen in ER Mint a aioe acc ca SEN  \nnial rm  \n\\| 10 \\| NAPAK Senior Senior 114,000,318 \n\\| Encore Sera ee ne 0% \\| Funds have \\| \\|  \n- \n\\| \\| DLG Quarters Quarters \\| \\| Ward Ward \\| \nbeen delayed \\| \\| due to delays in  \n\\|  \n\\|  \n\\| \\| \\| \\| Kangole  \n\\| enrolment on  \n\\|  \n\\| \\| \\| T/C\u2019PDM", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}, [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 3}}]], "page": 52, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| PDMIS |", "metadata": {"headings": [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}], "page": 52, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| 1,085,571,561 21,000,000 \\| \\| 2% \\| \\| \\| \\| \\| \\| \nAppendix 13: Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act \n\\|  \nSN. \n\\| Vote Name \\| Parish Name  \nName ofSACCO. \\|IstheSACCO 2 Qo. 3\\| >23 uw I \\| \n\\| ! registered under \\| \n\\|  \nMicrofinance  \n\\| \\| \\| \\| \\| \\| Institutions money \\|  \nlenders act 2016? \n\\| a man (Yes/No) en  \n\\_ \\|  \n\\| \n6 \\| Napak\\*DLG~~- \\} Senior \n\\| Senior Quarters I No \\| -' Ward = Not registered-and \\|  \n\\|  \n\\| \n\\| \\| Quarters Ward \\| \\| Lokiteded T/C PDM  \napplied for a licence SACCO \n+2 Napak DLG> =] Complex Ward Complex Ward Kangole SENG wana \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}, [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}], [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}], [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}], [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}], [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}], [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}], [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}], [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}], [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}], [{"headings_0": {"content": "| PDMIS |", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Le PaM\u2014\u2014~ = ie ---enrelment-on-\u2014|", "page": 52, "level": 2}}]], "page": 52, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Not", "metadata": {"headings": [{"headings_0": {"content": "| Not", "page": 53, "level": 2}}, {"headings_1": {"content": "| PDMIS |", "page": 52, "level": 3}}], "page": 53, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "registered and \\| \\| T/C PDM SACCO  \n\\| applied for licence \\| \\| \na \\|  \ni \n8 \\| NapakDLG \\| \nLopiida ~ J Lopiida  \nWard Kangole No  \nNot registered and T/C PDM SACCO \n\\| applied for licence a \n\\|  \nE \\| \nnn  \n9 \\|NapakDLG Nasike \\| Nasike Ward Kangole \\| No  \n\\| Not registered and  \n\\| \\| \\| T/C PDM SACCO  \napplied for a licence \\| \\| \\| \\| \\|  \n10 Napak \\| Senior Quarters Ward \\| No.", "metadata": {"headings": [{"headings_0": {"content": "| Not", "page": 53, "level": 2}}, {"headings_1": {"content": "| PDMIS |", "page": 52, "level": 3}}, [{"headings_0": {"content": "| Not", "page": 53, "level": 2}}, {"headings_1": {"content": "| PDMIS |", "page": 52, "level": 3}}], [{"headings_0": {"content": "| Not", "page": 53, "level": 2}}, {"headings_1": {"content": "| PDMIS |", "page": 52, "level": 3}}], [{"headings_0": {"content": "| Not", "page": 53, "level": 2}}, {"headings_1": {"content": "| PDMIS |", "page": 52, "level": 3}}], [{"headings_0": {"content": "| Not", "page": 53, "level": 2}}, {"headings_1": {"content": "| PDMIS |", "page": 52, "level": 3}}], [{"headings_0": {"content": "| Not", "page": 53, "level": 2}}, {"headings_1": {"content": "| PDMIS |", "page": 52, "level": 3}}], [{"headings_0": {"content": "| Not", "page": 53, "level": 2}}, {"headings_1": {"content": "| PDMIS |", "page": 52, "level": 3}}]], "page": 53, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DLG Senior", "metadata": {"headings": [{"headings_0": {"content": "DLG Senior", "page": 53, "level": 3}}, {"headings_1": {"content": "| Not", "page": 53, "level": 2}}], "page": 53, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Not \u0131 registered and  \n\\| Quarters Kangole T/C PDM  \napplied for a licence \n\\| \nSACCO  \neee ee  \n= \nAppendix 14: Signing of PRF Financing Agreements \nSN Vote \\| Parish Name of Did the Date funds Date AMOUNT Remarks Name Name SACCO SACCO were agreemen \\| transferred  \nChairpe received t was before  \nrson signed agreement", "metadata": {"headings": [{"headings_0": {"content": "DLG Senior", "page": 53, "level": 3}}, {"headings_1": {"content": "| Not", "page": 53, "level": 2}}, [{"headings_0": {"content": "DLG Senior", "page": 53, "level": 3}}, {"headings_1": {"content": "| Not", "page": 53, "level": 2}}], [{"headings_0": {"content": "DLG Senior", "page": 53, "level": 3}}, {"headings_1": {"content": "| Not", "page": 53, "level": 2}}], [{"headings_0": {"content": "DLG Senior", "page": 53, "level": 3}}, {"headings_1": {"content": "| Not", "page": 53, "level": 2}}], [{"headings_0": {"content": "DLG Senior", "page": 53, "level": 3}}, {"headings_1": {"content": "| Not", "page": 53, "level": 2}}]], "page": 53, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "sign", "metadata": {"headings": [{"headings_0": {"content": "sign", "page": 53, "level": 3}}, {"headings_1": {"content": "DLG Senior", "page": 53, "level": 3}}], "page": 53, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "signing PRF \n\\| \nfinancin 9 \n\\| agreem \\| ent with \\|", "metadata": {"headings": [{"headings_0": {"content": "sign", "page": 53, "level": 3}}, {"headings_1": {"content": "DLG Senior", "page": 53, "level": 3}}, [{"headings_0": {"content": "sign", "page": 53, "level": 3}}, {"headings_1": {"content": "DLG Senior", "page": 53, "level": 3}}], [{"headings_0": {"content": "sign", "page": 53, "level": 3}}, {"headings_1": {"content": "DLG Senior", "page": 53, "level": 3}}], [{"headings_0": {"content": "sign", "page": 53, "level": 3}}, {"headings_1": {"content": "DLG Senior", "page": 53, "level": 3}}]], "page": 53, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "II", "metadata": {"headings": [{"headings_0": {"content": "II", "page": 53, "level": 5}}, {"headings_1": {"content": "sign", "page": 53, "level": 3}}], "page": 53, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\|theao?  \n[ja \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "II", "page": 53, "level": 5}}, {"headings_1": {"content": "sign", "page": 53, "level": 3}}], "page": 53, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Napak | Morulinga 27/06/2022 | 03/04/202 | Lo", "metadata": {"headings": [{"headings_0": {"content": "Napak | Morulinga 27/06/2022 | 03/04/202 | Lo", "page": 53, "level": 1}}, {"headings_1": {"content": "II", "page": 53, "level": 5}}], "page": 53, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Morulinga YES \\| 38,448,637 \\| Money  \n\\| DLG \\| Matany \\|  \n\\| \\| transferredto \\| \\| PDM \\| \\| \\| \\| SACCO before \\| \\| \\| \\| \\| \\| \\| \\| SACCO  \n\\| agreement \\| \\| \\| \\| signing. \\| 12  \ni  \n\\|  \n\\| 2 Napak \\| Nakichum Nakichume YES 27/06/2022", "metadata": {"headings": [{"headings_0": {"content": "Napak | Morulinga 27/06/2022 | 03/04/202 | Lo", "page": 53, "level": 1}}, {"headings_1": {"content": "II", "page": 53, "level": 5}}], "page": 53, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \\| 38,448,637", "metadata": {"headings": [{"headings_0": {"content": "Napak | Morulinga 27/06/2022 | 03/04/202 | Lo", "page": 53, "level": 1}}, {"headings_1": {"content": "II", "page": 53, "level": 5}}], "page": 53, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Napak | Morulinga 27/06/2022 | 03/04/202 | Lo", "page": 53, "level": 1}}, {"headings_1": {"content": "II", "page": 53, "level": 5}}], "page": 53, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Money", "metadata": {"headings": [{"headings_0": {"content": "Money", "page": 53, "level": 3}}, {"headings_1": {"content": "Napak | Morulinga 27/06/2022 | 03/04/202 | Lo", "page": 53, "level": 1}}], "page": 53, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG et t Matany 3 transferred to PDM  \nSACCO before \\| \\| SACCO agreement \\| \\|  \n\\| \n\\| \nsigning. \\|", "metadata": {"headings": [{"headings_0": {"content": "Money", "page": 53, "level": 3}}, {"headings_1": {"content": "Napak | Morulinga 27/06/2022 | 03/04/202 | Lo", "page": 53, "level": 1}}, [{"headings_0": {"content": "Money", "page": 53, "level": 3}}, {"headings_1": {"content": "Napak | Morulinga 27/06/2022 | 03/04/202 | Lo", "page": 53, "level": 1}}], [{"headings_0": {"content": "Money", "page": 53, "level": 3}}, {"headings_1": {"content": "Napak | Morulinga 27/06/2022 | 03/04/202 | Lo", "page": 53, "level": 1}}]], "page": 53, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 3 |Napak | Lokali. | Lokali | | YES\u201d 27106/2022 | | 03/04/202 38,448,637 | Money |", "metadata": {"headings": [{"headings_0": {"content": "| 3 |Napak | Lokali. | Lokali | | YES\u201d 27106/2022 | | 03/04/202 38,448,637 | Money |", "page": 53, "level": 1}}, {"headings_1": {"content": "Money", "page": 53, "level": 3}}], "page": 53, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG \\| Matany \\|", "metadata": {"headings": [{"headings_0": {"content": "| 3 |Napak | Lokali. | Lokali | | YES\u201d 27106/2022 | | 03/04/202 38,448,637 | Money |", "page": 53, "level": 1}}, {"headings_1": {"content": "Money", "page": 53, "level": 3}}], "page": 53, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3]", "metadata": {"headings": [{"headings_0": {"content": "3]", "page": 53, "level": 6}}, {"headings_1": {"content": "| 3 |Napak | Lokali. | Lokali | | YES\u201d 27106/2022 | | 03/04/202 38,448,637 | Money |", "page": 53, "level": 1}}], "page": 53, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| transferred to \\| \\| \u0131 \\| \\|  \n\\| \\| PDM \\|  \n\\| SACCO before  \n\\| \\| \\| SACCO \\| \\| \n\\| agreement \\| \n\\| 6! Napak un 7 -  \nSenior == -+-YES \n~ 24/04/2023 \\|", "metadata": {"headings": [{"headings_0": {"content": "3]", "page": 53, "level": 6}}, {"headings_1": {"content": "| 3 |Napak | Lokali. | Lokali | | YES\u201d 27106/2022 | | 03/04/202 38,448,637 | Money |", "page": 53, "level": 1}}, [{"headings_0": {"content": "3]", "page": 53, "level": 6}}, {"headings_1": {"content": "| 3 |Napak | Lokali. | Lokali | | YES\u201d 27106/2022 | | 03/04/202 38,448,637 | Money |", "page": 53, "level": 1}}], [{"headings_0": {"content": "3]", "page": 53, "level": 6}}, {"headings_1": {"content": "| 3 |Napak | Lokali. | Lokali | | YES\u201d 27106/2022 | | 03/04/202 38,448,637 | Money |", "page": 53, "level": 1}}], [{"headings_0": {"content": "3]", "page": 53, "level": 6}}, {"headings_1": {"content": "| 3 |Napak | Lokali. | Lokali | | YES\u201d 27106/2022 | | 03/04/202 38,448,637 | Money |", "page": 53, "level": 1}}]], "page": 53, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201aAgreement", "metadata": {"headings": [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], "page": 54, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "-- \n\\| DIG \\| Quarters \\| Quarters \\|  \n3] signed before \n\\| \n\\| Ward \\| Ward  \n\\| \\| receiving \n\\| funds \n\\| \n\\|  \n\\| Lokiteded \\| \\| \\| \\| T/CPDM \\| \\| \n7 \\| Napak Complex \\| Complex YES ' 24/04/2023 \\| 03/04/202 \\|  \n0 \\| Agreement \n\\| DLG Ward \\| \\|  \n\\| Ward \\|  \n3 \n\\| signed before \\| \n\\| Kangole \n\\|  \n\\| receiving funds \nT/C PDM \\| \n\\| [bee PAGE \\| \\| \\| \n8 Napak Lopiida Lopiida \\| YES 27/06/2022 \\| \n\\| \nTil ate Fiss one I \"13,448,637 Money Ku  \n\\| DLG \\| Ward \\| \\| 3 transferred to \\| \n\\|  \n\\| \\| Kangole  \n\\| \\| \n\\| \\| T/C PDM \\| \\| agreement \n\\| \n\\| SACCO before \n\\| SACCO 1 \\| signing. \n\"9 Napak \\| Nasike Nasike YES 24/04/2023 03/04/202 \\|", "metadata": {"headings": [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}, [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}], [{"headings_0": {"content": "\u201aAgreement", "page": 54, "level": 1}}, {"headings_1": {"content": "3]", "page": 53, "level": 6}}]], "page": 54, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| \u0131 |", "metadata": {"headings": [{"headings_0": {"content": "| \u0131 |", "page": 54, "level": 1}}, {"headings_1": {"content": "\u201aAgreement", "page": 54, "level": 1}}], "page": 54, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "0 \\| Agreement \nl BiG \\| Ward \\|  \n\\| 3 \\| signed before Kangole receiving funds \n\\| \n\\|  \nT/C PDM \\| \\| \\| \\|  \nSE ohh ed ge \\| \n\\| 10 Napak \\| \"Senior  \nI ys a 1 \nla \nSenior YES 27/06/2022 03/04/202 \na ce \u201a448, 637", "metadata": {"headings": [{"headings_0": {"content": "| \u0131 |", "page": 54, "level": 1}}, {"headings_1": {"content": "\u201aAgreement", "page": 54, "level": 1}}, [{"headings_0": {"content": "| \u0131 |", "page": 54, "level": 1}}, {"headings_1": {"content": "\u201aAgreement", "page": 54, "level": 1}}], [{"headings_0": {"content": "| \u0131 |", "page": 54, "level": 1}}, {"headings_1": {"content": "\u201aAgreement", "page": 54, "level": 1}}], [{"headings_0": {"content": "| \u0131 |", "page": 54, "level": 1}}, {"headings_1": {"content": "\u201aAgreement", "page": 54, "level": 1}}], [{"headings_0": {"content": "| \u0131 |", "page": 54, "level": 1}}, {"headings_1": {"content": "\u201aAgreement", "page": 54, "level": 1}}], [{"headings_0": {"content": "| \u0131 |", "page": 54, "level": 1}}, {"headings_1": {"content": "\u201aAgreement", "page": 54, "level": 1}}], [{"headings_0": {"content": "| \u0131 |", "page": 54, "level": 1}}, {"headings_1": {"content": "\u201aAgreement", "page": 54, "level": 1}}], [{"headings_0": {"content": "| \u0131 |", "page": 54, "level": 1}}, {"headings_1": {"content": "\u201aAgreement", "page": 54, "level": 1}}]], "page": 54, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Money un", "metadata": {"headings": [{"headings_0": {"content": "Money un", "page": 54, "level": 1}}, {"headings_1": {"content": "| \u0131 |", "page": 54, "level": 1}}], "page": 54, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG Quarters Quarters  \n3 \n\\| transferred to \n\\| Ward \\| SACCO before \n\\| Kangole agreement \n\\| T/C PDM  \nsigning. \nLSACCO", "metadata": {"headings": [{"headings_0": {"content": "Money un", "page": 54, "level": 1}}, {"headings_1": {"content": "| \u0131 |", "page": 54, "level": 1}}, [{"headings_0": {"content": "Money un", "page": 54, "level": 1}}, {"headings_1": {"content": "| \u0131 |", "page": 54, "level": 1}}], [{"headings_0": {"content": "Money un", "page": 54, "level": 1}}, {"headings_1": {"content": "| \u0131 |", "page": 54, "level": 1}}], [{"headings_0": {"content": "Money un", "page": 54, "level": 1}}, {"headings_1": {"content": "| \u0131 |", "page": 54, "level": 1}}], [{"headings_0": {"content": "Money un", "page": 54, "level": 1}}, {"headings_1": {"content": "| \u0131 |", "page": 54, "level": 1}}], [{"headings_0": {"content": "Money un", "page": 54, "level": 1}}, {"headings_1": {"content": "| \u0131 |", "page": 54, "level": 1}}]], "page": 54, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Tee", "metadata": {"headings": [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], "page": 54, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "TOTAL \\|  \ntL \nnenne \n\\| \\| \\| \\| 155,691,822 \nnn \\| nn en \\| \n\\| \n\\| \\| \\|  \n\\| \ni i \nAppendix 15: Submission of Attestation Forms by the Accounting Officer (AO) \n\\|SN \\| \\| \\| ~ \\| AMOUNT \u2018\\|  \nVote Parish Name of the ku \n\\| \\| Name Name SACCO SACCO Name transferred \\| \n\\| Was lt Remarks \n\\|  \nincluded in the \\| \n\\| AO's \\| \\| \\| attestation \\| \\| \n\u2014\\_\u2014 form? \\| a .  \n3", "metadata": {"headings": [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}, [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}]], "page": 54, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. \\| NAPAK MORULINGA \\| MORULINGA  \nNO 532, \\| included", "metadata": {"headings": [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], "page": 54, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Money un", "page": 54, "level": 1}}], "page": 54, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ala", "metadata": {"headings": [{"headings_0": {"content": "ala", "page": 54, "level": 1}}, {"headings_1": {"content": "Tee", "page": 54, "level": 3}}], "page": 54, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "309 The SACCO was not \n,", "metadata": {"headings": [{"headings_0": {"content": "ala", "page": 54, "level": 1}}, {"headings_1": {"content": "Tee", "page": 54, "level": 3}}, [{"headings_0": {"content": "ala", "page": 54, "level": 1}}, {"headings_1": {"content": "Tee", "page": 54, "level": 3}}]], "page": 54, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| DLG |", "metadata": {"headings": [{"headings_0": {"content": "| DLG |", "page": 54, "level": 2}}, {"headings_1": {"content": "ala", "page": 54, "level": 1}}], "page": 54, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| the Attestation Form. \n\\| \non \n\\| \n\\|  \nFunds have been transferred \n\\| \na as RUE a ll tate", "metadata": {"headings": [{"headings_0": {"content": "| DLG |", "page": 54, "level": 2}}, {"headings_1": {"content": "ala", "page": 54, "level": 1}}, [{"headings_0": {"content": "| DLG |", "page": 54, "level": 2}}, {"headings_1": {"content": "ala", "page": 54, "level": 1}}], [{"headings_0": {"content": "| DLG |", "page": 54, "level": 2}}, {"headings_1": {"content": "ala", "page": 54, "level": 1}}], [{"headings_0": {"content": "| DLG |", "page": 54, "level": 2}}, {"headings_1": {"content": "ala", "page": 54, "level": 1}}], [{"headings_0": {"content": "| DLG |", "page": 54, "level": 2}}, {"headings_1": {"content": "ala", "page": 54, "level": 1}}], [{"headings_0": {"content": "| DLG |", "page": 54, "level": 2}}, {"headings_1": {"content": "ala", "page": 54, "level": 1}}], [{"headings_0": {"content": "| DLG |", "page": 54, "level": 2}}, {"headings_1": {"content": "ala", "page": 54, "level": 1}}]], "page": 54, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "di", "metadata": {"headings": [{"headings_0": {"content": "di", "page": 54, "level": 3}}, {"headings_1": {"content": "| DLG |", "page": 54, "level": 2}}], "page": 54, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "MNO T Ene BAO BO far", "metadata": {"headings": [{"headings_0": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}, {"headings_1": {"content": "di", "page": 54, "level": 3}}], "page": 54, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|2. \\| \\| \\| itil Su 114,494,172 ame The SACCO was included. NAPAK NAKICHUME NAKICHUMET NO \\|  \nnot \n\\| \\| DLG T \n\\|  \n\\| on the Attestation Form. \ni \n\\| Funds have been transferred i \n\\| \n\\| \n", "metadata": {"headings": [{"headings_0": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}, {"headings_1": {"content": "di", "page": 54, "level": 3}}, [{"headings_0": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}, {"headings_1": {"content": "di", "page": 54, "level": 3}}], [{"headings_0": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}, {"headings_1": {"content": "di", "page": 54, "level": 3}}], [{"headings_0": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}, {"headings_1": {"content": "di", "page": 54, "level": 3}}], [{"headings_0": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}, {"headings_1": {"content": "di", "page": 54, "level": 3}}], [{"headings_0": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}, {"headings_1": {"content": "di", "page": 54, "level": 3}}], [{"headings_0": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}, {"headings_1": {"content": "di", "page": 54, "level": 3}}], [{"headings_0": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}, {"headings_1": {"content": "di", "page": 54, "level": 3}}]], "page": 54, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- I LOPIIDA>\u2014 \u2014\u2014-YES-", "metadata": {"headings": [{"headings_0": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}, {"headings_1": {"content": "di", "page": 54, "level": 3}}], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 55, "level": 6}}, {"headings_1": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": ". ~The SACCO was included on\u2014\\} DLG \\| WARD WARD \\| \\|  \n\\| the Attestation Form  \n\\| li 2 Ele \\| ei \\| ia rea NASIKE = \\_NASIKE WARD he \u2014 \\| YES", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 55, "level": 6}}, {"headings_1": {"content": "MNO T Ene BAO BO far", "page": 54, "level": 2}}], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. NAPAK", "metadata": {"headings": [{"headings_0": {"content": "8. NAPAK", "page": 55, "level": 3}}, {"headings_1": {"content": "N/A", "page": 55, "level": 6}}], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "N/A \nThe SACCO was included on \\| DLG WARD \n\\| the Attestation Form", "metadata": {"headings": [{"headings_0": {"content": "8. NAPAK", "page": 55, "level": 3}}, {"headings_1": {"content": "N/A", "page": 55, "level": 6}}, [{"headings_0": {"content": "8. NAPAK", "page": 55, "level": 3}}, {"headings_1": {"content": "N/A", "page": 55, "level": 6}}], [{"headings_0": {"content": "8. NAPAK", "page": 55, "level": 3}}, {"headings_1": {"content": "N/A", "page": 55, "level": 6}}]], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9. NAPAK \\| SENIOR SENIOR \\| YES  \nN/A", "metadata": {"headings": [{"headings_0": {"content": "8. NAPAK", "page": 55, "level": 3}}, {"headings_1": {"content": "N/A", "page": 55, "level": 6}}], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "The SACCO was included on \\| DLG QUARTERS QUARTERS \\|  \n\\| the Attestation Form  \n\\| WARD  \nWARD", "metadata": {"headings": [{"headings_0": {"content": "8. NAPAK", "page": 55, "level": 3}}, {"headings_1": {"content": "N/A", "page": 55, "level": 6}}], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. NAPAK COMPLEX COMPLEX YES \\| N/A \u2018\\| The SACCO was included on \\| the Attestation Form  \nDLG\\_ WARD WARD  \n\\| \\_\\_\\| \\| \\_ IL \\_ BE th \\| TOTAL \\|", "metadata": {"headings": [{"headings_0": {"content": "8. NAPAK", "page": 55, "level": 3}}, {"headings_1": {"content": "N/A", "page": 55, "level": 6}}], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "8. NAPAK", "page": 55, "level": 3}}, {"headings_1": {"content": "N/A", "page": 55, "level": 6}}], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= 343,558,790", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 16: Wealth Ranking of Households \nSN Vote Name Parish Name Was wealth No. of No. of villages Remarks ranking villages where wealth  \ncarried out at \nranking was  \n; Se 7 \u2014 parish level? \\| carried out on =", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}, [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}]], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. \\| NAPAK DLG MORULINGA NO  \n6", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "0 \\| No wealth ranking carried out. No record of work la a \\| done Be", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. NAPAK DLG NAKICHUMET NO  \n17", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "0 No wealth ranking carried out. No record of work  \n\\|  \n\\|\\_done  \n\\_ oz ranking carried \\|", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. NAPAK DLG SENIOR NO  \n3", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "0 No wealth \n\\|  \n\\| QUARTERS \nares out. No record of work \\|\\_WARD  \ni has ik ranking \\| carried LD \\|", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}, [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}]], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. NAPAK DLG DARTICS WARD NO", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "3 0 No wealth  \nout. No record of work \n", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}, [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}]], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. NAPAK DLG LOKALI NO", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "done \\_ \\|  \n6 \n0 \\| No wealth ranking carried \\|  \nout. No record of work  \n\\| \\| \\| done  \nL- a N ni teed  \nen nn = ud mr on ren  \n\\| 6. NAPAK DLG APUNGURE NO  \n3 \n0 No wealth ranking carried WARD", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}, [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}]], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. NAPAK DLG LOPIIDAWARD \\| NO", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": " \n8 NAPAK DLG NASIKE WARD NO \nout. No record of work \\| done", "metadata": {"headings": [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}, [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}], [{"headings_0": {"content": "= 343,558,790", "page": 55, "level": 4}}, {"headings_1": {"content": "8. NAPAK", "page": 55, "level": 3}}]], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0 | No wealth ranking carried", "metadata": {"headings": [{"headings_0": {"content": "0 | No wealth ranking carried", "page": 55, "level": 6}}, {"headings_1": {"content": "= 343,558,790", "page": 55, "level": 4}}], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "5  \n\\| out. No record of work  \n\\| \\| done  \n\\| \n3 \n0 No wealth ranking carried out. No record of work  \n\\|  \n\\| \ndone \\|", "metadata": {"headings": [{"headings_0": {"content": "0 | No wealth ranking carried", "page": 55, "level": 6}}, {"headings_1": {"content": "= 343,558,790", "page": 55, "level": 4}}, [{"headings_0": {"content": "0 | No wealth ranking carried", "page": 55, "level": 6}}, {"headings_1": {"content": "= 343,558,790", "page": 55, "level": 4}}], [{"headings_0": {"content": "0 | No wealth ranking carried", "page": 55, "level": 6}}, {"headings_1": {"content": "= 343,558,790", "page": 55, "level": 4}}], [{"headings_0": {"content": "0 | No wealth ranking carried", "page": 55, "level": 6}}, {"headings_1": {"content": "= 343,558,790", "page": 55, "level": 4}}]], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9. \\| NAPAK DLG SENIOR NO  \n\\| 5\\|", "metadata": {"headings": [{"headings_0": {"content": "0 | No wealth ranking carried", "page": 55, "level": 6}}, {"headings_1": {"content": "= 343,558,790", "page": 55, "level": 4}}], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "list"}}, {"content": "0 \\| No wealth ranking carried \\|  \n\\|  \n\\| QUARTERS \\| \\| \\| out. No record of work \\|  \n\\| WARD \\| done  \n\\| \nEi \\| \\| \\| \\| NAP 7 \\| \\| \\| \nI", "metadata": {"headings": [{"headings_0": {"content": "0 | No wealth ranking carried", "page": 55, "level": 6}}, {"headings_1": {"content": "= 343,558,790", "page": 55, "level": 4}}, [{"headings_0": {"content": "0 | No wealth ranking carried", "page": 55, "level": 6}}, {"headings_1": {"content": "= 343,558,790", "page": 55, "level": 4}}], [{"headings_0": {"content": "0 | No wealth ranking carried", "page": 55, "level": 6}}, {"headings_1": {"content": "= 343,558,790", "page": 55, "level": 4}}]], "page": 55, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "TI", "metadata": {"headings": [{"headings_0": {"content": "TI", "page": 56, "level": 4}}, {"headings_1": {"content": "0 | No wealth ranking carried", "page": 55, "level": 6}}], "page": 56, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG AK NAP DLG AK NAP NAP a DLG AK NAP", "metadata": {"headings": [{"headings_0": {"content": "DLG AK NAP DLG AK NAP NAP a DLG AK NAP", "page": 56, "level": 1}}, {"headings_1": {"content": "TI", "page": 56, "level": 4}}], "page": 56, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\|AK \n\\| \\| \\| \\| / i. \\|  \n\\|  \n1 \\} j \nWARD WARD UARTER ENIOR \nE APUNGUR- LOKALI WARD DARTICS NOW MET NAKICHU GA MORULIN \\|  \n\\|  \n\\| \\| essen  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "DLG AK NAP DLG AK NAP NAP a DLG AK NAP", "page": 56, "level": 1}}, {"headings_1": {"content": "TI", "page": 56, "level": 4}}, [{"headings_0": {"content": "DLG AK NAP DLG AK NAP NAP a DLG AK NAP", "page": 56, "level": 1}}, {"headings_1": {"content": "TI", "page": 56, "level": 4}}], [{"headings_0": {"content": "DLG AK NAP DLG AK NAP NAP a DLG AK NAP", "page": 56, "level": 1}}, {"headings_1": {"content": "TI", "page": 56, "level": 4}}], [{"headings_0": {"content": "DLG AK NAP DLG AK NAP NAP a DLG AK NAP", "page": 56, "level": 1}}, {"headings_1": {"content": "TI", "page": 56, "level": 4}}]], "page": 56, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "WARD", "metadata": {"headings": [{"headings_0": {"content": "WARD", "page": 56, "level": 3}}, {"headings_1": {"content": "DLG AK NAP DLG AK NAP NAP a DLG AK NAP", "page": 56, "level": 1}}], "page": 56, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "E APUNGUR", "metadata": {"headings": [{"headings_0": {"content": "WARD", "page": 56, "level": 3}}, {"headings_1": {"content": "DLG AK NAP DLG AK NAP NAP a DLG AK NAP", "page": 56, "level": 1}}], "page": 56, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "WARD DARTICS S QUARTER SENIOR MET NAKICHU- GA MORULIN WARD", "metadata": {"headings": [{"headings_0": {"content": "WARD DARTICS S QUARTER SENIOR MET NAKICHU- GA MORULIN WARD", "page": 56, "level": 3}}, {"headings_1": {"content": "WARD", "page": 56, "level": 3}}], "page": 56, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "green = \\| \\| \\| \\| \\_ er \\| \\| \\| \\| \\| \\| \\| \\|  \n\\|  \n\\| \\| \\|  \n\\| \\| \\|  \n\\| \\| \\| Her  \n\\| \nand sorghum dealers, Produce sunflow maize, growing, nursery e vegetabl piggery, growing, gram green and sorghum dealers, Produce", "metadata": {"headings": [{"headings_0": {"content": "WARD DARTICS S QUARTER SENIOR MET NAKICHU- GA MORULIN WARD", "page": 56, "level": 3}}, {"headings_1": {"content": "WARD", "page": 56, "level": 3}}, [{"headings_0": {"content": "WARD DARTICS S QUARTER SENIOR MET NAKICHU- GA MORULIN WARD", "page": 56, "level": 3}}, {"headings_1": {"content": "WARD", "page": 56, "level": 3}}]], "page": 56, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "and iii. and", "metadata": {"headings": [{"headings_0": {"content": "and iii. and", "page": 56, "level": 5}}, {"headings_1": {"content": "WARD DARTICS S QUARTER SENIOR MET NAKICHU- GA MORULIN WARD", "page": 56, "level": 3}}], "page": 56, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "and sim-sim gram, Green flower, Sun maize and sim-sim gram, Green flower, Sun", "metadata": {"headings": [{"headings_0": {"content": "and sim-sim gram, Green flower, Sun maize and sim-sim gram, Green flower, Sun", "page": 56, "level": 3}}, {"headings_1": {"content": "and iii. and", "page": 56, "level": 5}}], "page": 56, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "sunflow maize, growing, nursery e vegetabl piggery, growing, gram green and sorghum dealers, Produce", "metadata": {"headings": [{"headings_0": {"content": "sunflow maize, growing, nursery e vegetabl piggery, growing, gram green and sorghum dealers, Produce", "page": 56, "level": 1}}, {"headings_1": {"content": "and sim-sim gram, Green flower, Sun maize and sim-sim gram, Green flower, Sun", "page": 56, "level": 3}}], "page": 56, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \nI  \n\u0131", "metadata": {"headings": [{"headings_0": {"content": "sunflow maize, growing, nursery e vegetabl piggery, growing, gram green and sorghum dealers, Produce", "page": 56, "level": 1}}, {"headings_1": {"content": "and sim-sim gram, Green flower, Sun maize and sim-sim gram, Green flower, Sun", "page": 56, "level": 3}}], "page": 56, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "NO I? by selected ties commodi priority the", "metadata": {"headings": [{"headings_0": {"content": "NO I? by selected ties commodi priority the", "page": 56, "level": 1}}, {"headings_1": {"content": "sunflow maize, growing, nursery e vegetabl piggery, growing, gram green and sorghum dealers, Produce", "page": 56, "level": 1}}], "page": 56, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "53", "metadata": {"headings": [{"headings_0": {"content": "NO I? by selected ties commodi priority the", "page": 56, "level": 1}}, {"headings_1": {"content": "sunflow maize, growing, nursery e vegetabl piggery, growing, gram green and sorghum dealers, Produce", "page": 56, "level": 1}}], "page": 56, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 56, "level": 1}}, {"headings_1": {"content": "NO I? by selected ties commodi priority the", "page": 56, "level": 1}}], "page": 56, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \n\\|  \n\\| \\| f \\| \nprojects flagship ing- 0 Ol 0 a Zz] --\u2014----", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 56, "level": 1}}, {"headings_1": {"content": "NO I? by selected ties commodi priority the", "page": 56, "level": 1}}, [{"headings_0": {"content": "the", "page": 56, "level": 1}}, {"headings_1": {"content": "NO I? by selected ties commodi priority the", "page": 56, "level": 1}}]], "page": 56, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "es | |", "metadata": {"headings": [{"headings_0": {"content": "es | |", "page": 56, "level": 1}}, {"headings_1": {"content": "the", "page": 56, "level": 1}}], "page": 56, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| ae \\|  \n\\| \\| \\| \\| \\|  \n\\|  \n\\| \\| \\| \ndan \n17 eT 14 9 ~ \\| \\| a  \n\\| \\| \\| \\| \\| \\| \\| \\|  \n\\| \\| \\| \\| \\| \n17 u \u2014 14 93\u00b0 \ntc ses enterpri farming \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "es | |", "page": 56, "level": 1}}, {"headings_1": {"content": "the", "page": 56, "level": 1}}, [{"headings_0": {"content": "es | |", "page": 56, "level": 1}}, {"headings_1": {"content": "the", "page": 56, "level": 1}}], [{"headings_0": {"content": "es | |", "page": 56, "level": 1}}, {"headings_1": {"content": "the", "page": 56, "level": 1}}], [{"headings_0": {"content": "es | |", "page": 56, "level": 1}}, {"headings_1": {"content": "the", "page": 56, "level": 1}}], [{"headings_0": {"content": "es | |", "page": 56, "level": 1}}, {"headings_1": {"content": "the", "page": 56, "level": 1}}]], "page": 56, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ie", "metadata": {"headings": [{"headings_0": {"content": "ie", "page": 56, "level": 4}}, {"headings_1": {"content": "es | |", "page": 56, "level": 1}}], "page": 56, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "ige | |", "metadata": {"headings": [{"headings_0": {"content": "ige | |", "page": 56, "level": 1}}, {"headings_1": {"content": "ie", "page": 56, "level": 4}}], "page": 56, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| iia \\|  \ndity commo priority \u2014\\_\u2014 the ses \n\\| \\| from  \n0 0 2. 2 list are - \u201c\\|  \n\\|  \n\\|  \n\\|  \n\\| \\| \\|  \n\\| \\|  \n\\| \\| \\| \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "ige | |", "page": 56, "level": 1}}, {"headings_1": {"content": "ie", "page": 56, "level": 4}}, [{"headings_0": {"content": "ige | |", "page": 56, "level": 1}}, {"headings_1": {"content": "ie", "page": 56, "level": 4}}], [{"headings_0": {"content": "ige | |", "page": 56, "level": 1}}, {"headings_1": {"content": "ie", "page": 56, "level": 4}}]], "page": 56, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. 8. 7.", "metadata": {"headings": [{"headings_0": {"content": "10. 8. 7.", "page": 57, "level": 1}}, {"headings_1": {"content": "ige | |", "page": 56, "level": 1}}], "page": 57, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG AK NAP", "metadata": {"headings": [{"headings_0": {"content": "DLG AK NAP", "page": 57, "level": 4}}, {"headings_1": {"content": "10. 8. 7.", "page": 57, "level": 1}}], "page": 57, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG AK NAP DLG AK NAP \n\\| \\| \\| \\| \nWARD S QUARTER SENIOR WARD NASIKE WARD \nCOMPLEX \\| pn LOPIIDA", "metadata": {"headings": [{"headings_0": {"content": "DLG AK NAP", "page": 57, "level": 4}}, {"headings_1": {"content": "10. 8. 7.", "page": 57, "level": 1}}, [{"headings_0": {"content": "DLG AK NAP", "page": 57, "level": 4}}, {"headings_1": {"content": "10. 8. 7.", "page": 57, "level": 1}}], [{"headings_0": {"content": "DLG AK NAP", "page": 57, "level": 4}}, {"headings_1": {"content": "10. 8. 7.", "page": 57, "level": 1}}], [{"headings_0": {"content": "DLG AK NAP", "page": 57, "level": 4}}, {"headings_1": {"content": "10. 8. 7.", "page": 57, "level": 1}}]], "page": 57, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "WARD", "metadata": {"headings": [{"headings_0": {"content": "WARD", "page": 57, "level": 3}}, {"headings_1": {"content": "DLG AK NAP", "page": 57, "level": 4}}], "page": 57, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "WARD COMPLEX S QUARTER SENIOR WARD NASIKE WARD LOPIIDA WARD", "metadata": {"headings": [{"headings_0": {"content": "WARD COMPLEX S QUARTER SENIOR WARD NASIKE WARD LOPIIDA WARD", "page": 57, "level": 3}}, {"headings_1": {"content": "WARD", "page": 57, "level": 3}}], "page": 57, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \n\u0131 \nnd", "metadata": {"headings": [{"headings_0": {"content": "WARD COMPLEX S QUARTER SENIOR WARD NASIKE WARD LOPIIDA WARD", "page": 57, "level": 3}}, {"headings_1": {"content": "WARD", "page": 57, "level": 3}}, [{"headings_0": {"content": "WARD COMPLEX S QUARTER SENIOR WARD NASIKE WARD LOPIIDA WARD", "page": 57, "level": 3}}, {"headings_1": {"content": "WARD", "page": 57, "level": 3}}]], "page": 57, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "piggery and bakery, milling, grain growing, e vegetabl keeping, poultry cereals, of selling and Buying keepers poultry er, sunflow sim uts, groundn gram, green cereals, of selling and Buying piggery and banking cereal and poultry dealers, livestock flower, sun keeping, Bee milling grain planting, and piggery keeping, poultry cereals, of selling and Buying", "metadata": {"headings": [{"headings_0": {"content": "piggery and bakery, milling, grain growing, e vegetabl keeping, poultry cereals, of selling and Buying keepers poultry er, sunflow sim uts, groundn gram, green cereals, of selling and Buying piggery and banking cereal and poultry dealers, livestock flower, sun keeping, Bee milling grain planting, and piggery keeping, poultry cereals, of selling and Buying", "page": 57, "level": 5}}, {"headings_1": {"content": "WARD COMPLEX S QUARTER SENIOR WARD NASIKE WARD LOPIIDA WARD", "page": 57, "level": 3}}], "page": 57, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 57, "level": 3}}, {"headings_1": {"content": "piggery and bakery, milling, grain growing, e vegetabl keeping, poultry cereals, of selling and Buying keepers poultry er, sunflow sim uts, groundn gram, green cereals, of selling and Buying piggery and banking cereal and poultry dealers, livestock flower, sun keeping, Bee milling grain planting, and piggery keeping, poultry cereals, of selling and Buying", "page": 57, "level": 5}}], "page": 57, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "sunflow maize, growing, nursery e vegetabl piggery, growing, gram", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 57, "level": 3}}, {"headings_1": {"content": "piggery and bakery, milling, grain growing, e vegetabl keeping, poultry cereals, of selling and Buying keepers poultry er, sunflow sim uts, groundn gram, green cereals, of selling and Buying piggery and banking cereal and poultry dealers, livestock flower, sun keeping, Bee milling grain planting, and piggery keeping, poultry cereals, of selling and Buying", "page": 57, "level": 5}}], "page": 57, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 57, "level": 4}}, {"headings_1": {"content": "er", "page": 57, "level": 3}}], "page": 57, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "and sim- tree", "metadata": {"headings": [{"headings_0": {"content": "and sim- tree", "page": 57, "level": 4}}, {"headings_1": {"content": "and", "page": 57, "level": 4}}], "page": 57, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \n\\| \n\\| \nNO NO NO sarees. 54 \n\\| \n10", "metadata": {"headings": [{"headings_0": {"content": "and sim- tree", "page": 57, "level": 4}}, {"headings_1": {"content": "and", "page": 57, "level": 4}}, [{"headings_0": {"content": "and sim- tree", "page": 57, "level": 4}}, {"headings_1": {"content": "and", "page": 57, "level": 4}}], [{"headings_0": {"content": "and sim- tree", "page": 57, "level": 4}}, {"headings_1": {"content": "and", "page": 57, "level": 4}}], [{"headings_0": {"content": "and sim- tree", "page": 57, "level": 4}}, {"headings_1": {"content": "and", "page": 57, "level": 4}}], [{"headings_0": {"content": "and sim- tree", "page": 57, "level": 4}}, {"headings_1": {"content": "and", "page": 57, "level": 4}}], [{"headings_0": {"content": "and sim- tree", "page": 57, "level": 4}}, {"headings_1": {"content": "and", "page": 57, "level": 4}}]], "page": 57, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201cdi", "metadata": {"headings": [{"headings_0": {"content": "\u201cdi", "page": 57, "level": 4}}, {"headings_1": {"content": "and sim- tree", "page": 57, "level": 4}}], "page": 57, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 10 ie \n10 \n[ Be + i  \n\\| es ee all \u2014T- Bez 48. \u2014111-- eae 97 50 \nAppendix 18: Operation of the SACCO Bank Accounts A-Irregularities in the operation of the SACCO bank account \n\\| SN \\| PDM SACCO Name \\| Date of first \\| \u201cDate of receipt \\| Remarks  \n\\| i \\|", "metadata": {"headings": [{"headings_0": {"content": "\u201cdi", "page": 57, "level": 4}}, {"headings_1": {"content": "and sim- tree", "page": 57, "level": 4}}, [{"headings_0": {"content": "\u201cdi", "page": 57, "level": 4}}, {"headings_1": {"content": "and sim- tree", "page": 57, "level": 4}}], [{"headings_0": {"content": "\u201cdi", "page": 57, "level": 4}}, {"headings_1": {"content": "and sim- tree", "page": 57, "level": 4}}], [{"headings_0": {"content": "\u201cdi", "page": 57, "level": 4}}, {"headings_1": {"content": "and sim- tree", "page": 57, "level": 4}}], [{"headings_0": {"content": "\u201cdi", "page": 57, "level": 4}}, {"headings_1": {"content": "and sim- tree", "page": 57, "level": 4}}]], "page": 57, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| general | of funds !", "metadata": {"headings": [{"headings_0": {"content": "| general | of funds !", "page": 58, "level": 2}}, {"headings_1": {"content": "\u201cdi", "page": 57, "level": 4}}], "page": 58, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| meeting \n\\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| general | of funds !", "page": 58, "level": 2}}, {"headings_1": {"content": "\u201cdi", "page": 57, "level": 4}}, [{"headings_0": {"content": "| general | of funds !", "page": 58, "level": 2}}, {"headings_1": {"content": "\u201cdi", "page": 57, "level": 4}}]], "page": 58, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rd | MORULINGA MATANY | 08/11/2022", "metadata": {"headings": [{"headings_0": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}, {"headings_1": {"content": "| general | of funds !", "page": 58, "level": 2}}], "page": 58, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "27/06/2022 \\| ; PDM SACCO  \n\\| \n\\| \\|  \n\\|  \n\\|  \n\\|  \n\\| \n\\|  \n\\|  \n\\|  \n2 \\| NAKICHUMET \\| 27/06/2022", "metadata": {"headings": [{"headings_0": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}, {"headings_1": {"content": "| general | of funds !", "page": 58, "level": 2}}, [{"headings_0": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}, {"headings_1": {"content": "| general | of funds !", "page": 58, "level": 2}}], [{"headings_0": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}, {"headings_1": {"content": "| general | of funds !", "page": 58, "level": 2}}]], "page": 58, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\"08/11/2022", "metadata": {"headings": [{"headings_0": {"content": "\"08/11/2022", "page": 58, "level": 2}}, {"headings_1": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}], "page": 58, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "i  \n\\| MATANY PDM SACCO \n\\| \n\\| SACCO received money before the \\| \nFirst Annual General Meeting. SACCO \\| \\| did not include the bank account opening resolution in the minutes. j i \ni \nFirst Annual General Meeting. SACCO did not include the bank account opening resolution in the minutes. \n\\|3 SENIOR QUARTERS 14/11/2022 \\| 24/04/2023 \\| SACCO did not include the bank. \\|  \n\\| WARD LOKITEDED \\|  \n\\| account opening resolution in the \\| \\| T/C PDM SACCO  \nminutes.", "metadata": {"headings": [{"headings_0": {"content": "\"08/11/2022", "page": 58, "level": 2}}, {"headings_1": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}, [{"headings_0": {"content": "\"08/11/2022", "page": 58, "level": 2}}, {"headings_1": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}], [{"headings_0": {"content": "\"08/11/2022", "page": 58, "level": 2}}, {"headings_1": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}], [{"headings_0": {"content": "\"08/11/2022", "page": 58, "level": 2}}, {"headings_1": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}], [{"headings_0": {"content": "\"08/11/2022", "page": 58, "level": 2}}, {"headings_1": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}], [{"headings_0": {"content": "\"08/11/2022", "page": 58, "level": 2}}, {"headings_1": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}], [{"headings_0": {"content": "\"08/11/2022", "page": 58, "level": 2}}, {"headings_1": {"content": "rd | MORULINGA MATANY | 08/11/2022", "page": 58, "level": 3}}]], "page": 58, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Be", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 58, "level": 2}}, {"headings_1": {"content": "\"08/11/2022", "page": 58, "level": 2}}], "page": 58, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 \\| DARTICS ~ WARD \\| 14/11/2022.  \n\\| 27/06/2022 \u201cSACCO received money  \nbefore the \\| \\| LOKITTEDED T/C PDM  \nFirst Annual General Meeting. SACCO", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 58, "level": 2}}, {"headings_1": {"content": "\"08/11/2022", "page": 58, "level": 2}}], "page": 58, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| SACCO", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 58, "level": 3}}, {"headings_1": {"content": "Be", "page": 58, "level": 2}}], "page": 58, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "did not include the bank account", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 58, "level": 3}}, {"headings_1": {"content": "Be", "page": 58, "level": 2}}], "page": 58, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "io", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 58, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 58, "level": 3}}], "page": 58, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "opening resolution in the minutes. EN BEE  \n\\|5 LOKALI MATANY PDM \\| 08/11/2022 \n\u2014 \\| 27/06/2022 \\|) SACCO received money  \nbefore the \\| \\|  \n\\|  \n\\|  \n\\| \\| SACCO \\|  \n\\| \nFirst Annual General Meeting. SACCO  \n\\| \\| not include the bank account \\| \ndid  \nOpening resolution in the minutes. \\|", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 58, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 58, "level": 3}}, [{"headings_0": {"content": "io", "page": 58, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 58, "level": 3}}], [{"headings_0": {"content": "io", "page": 58, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 58, "level": 3}}], [{"headings_0": {"content": "io", "page": 58, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 58, "level": 3}}]], "page": 58, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|6 | APUNGURE WARD | 14/11/2022", "metadata": {"headings": [{"headings_0": {"content": "|6 | APUNGURE WARD | 14/11/2022", "page": 58, "level": 1}}, {"headings_1": {"content": "io", "page": 58, "level": 1}}], "page": 58, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 24/04/2023 \u2018\\| SACCO did not include the bank \\| \\| LOKITEDED T/C PDM \\|  \n\\| account opening resolution in the \\| SACCO minutes.  \n\\|  \n7 \\| LOPIIDA i  \nWARD \n\\| 08/11/2022 \\| 27/0022 wewomerrsanenremioceummteetne nannte nennen en mio \u2014 \\| SACCO received money before the \\_KANGOLE T/C PDM  \n\\| \n\\| First Annual General Meeting SACCO \\| \\|  \n\\| \n8 \\|'NASIKE WARD \\| 08/11/2022 24/04/2023 \u201c\\| SACCO received money after the \\| \\| KANGOLE T/C PDM \\|  \nFirst Annual General Meeting, and \\| t", "metadata": {"headings": [{"headings_0": {"content": "|6 | APUNGURE WARD | 14/11/2022", "page": 58, "level": 1}}, {"headings_1": {"content": "io", "page": 58, "level": 1}}, [{"headings_0": {"content": "|6 | APUNGURE WARD | 14/11/2022", "page": 58, "level": 1}}, {"headings_1": {"content": "io", "page": 58, "level": 1}}], [{"headings_0": {"content": "|6 | APUNGURE WARD | 14/11/2022", "page": 58, "level": 1}}, {"headings_1": {"content": "io", "page": 58, "level": 1}}], [{"headings_0": {"content": "|6 | APUNGURE WARD | 14/11/2022", "page": 58, "level": 1}}, {"headings_1": {"content": "io", "page": 58, "level": 1}}]], "page": 58, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| SACCO", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 58, "level": 4}}, {"headings_1": {"content": "|6 | APUNGURE WARD | 14/11/2022", "page": 58, "level": 1}}], "page": 58, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "heading"}}, {"content": "included bank account opening i i \\| \\| resolution in the minutes.", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 58, "level": 4}}, {"headings_1": {"content": "|6 | APUNGURE WARD | 14/11/2022", "page": 58, "level": 1}}], "page": 58, "document_name": "Napak District Local Government  Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []}
\ No newline at end of file
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023 \nTable of Contents \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}]], "page": 1, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["Bn", "Billion"], ["FYR", "Financial Year"], ["GOU", "Government of Uganda"], ["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"], ["MDAs", "Ministries, Departments and Agencies"], ["Mn", "Million"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["NAA", "National Audit Act, 2008"], ["NAGRC& DB", "National Animal Genetic Resources Centre And Data Bank"], ["NTR", "None Tax Revenue"], ["PFMA", "Public Financial Management Act, 2015"], ["PPDA", "Public Procurement and Disposal of Public Assets"], ["PS/ST", "Permanent Secretary/Secretary to Treasury"], ["TI", "Treasury Instructions, 2017"], ["UGX", "Uganda Shillings"], ["UTB", "Uganda Tourism Board"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 3, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "page": 1, "level": 1}}], "page": 4, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "page": 1, "level": 1}}], "page": 4, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "page": 4, "level": 1}}], "page": 4, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I have audited the financial statements of the National Animal Genetic Resources Centre And Data Bank (NAGRC & DB), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and 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 accompanying financial statements of the National Animal Genetic Resources Centre And Data Bank for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act 2015 (PFMA) and the Financial Reporting Guide, 2018 (as amended). \nBasis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "page": 4, "level": 1}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "page": 4, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "page": 4, "level": 1}}]], "page": 4, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Agency 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 \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below to be key audit matters communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of National Animal Genetic Resource Centre and Data Bank is to play a leading role in the commercialization of animal breeding activities in Uganda and to carry out development activities that enhance animal Genetic improvement and productivity. \nDuring the financial year 2022/2023, the entity had a budget of UGX.93,224,883,902 out of which UGX.93,224,883,420 was warranted on the various items as shown below;", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "page": 4, "level": 1}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "page": 4, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "page": 4, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "page": 4, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "page": 4, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK", "page": 4, "level": 1}}]], "page": 4, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Table showing budget and warrants for the year", "metadata": {"headings": [{"headings_0": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": [["1", "Recurrent (Wage)", "7,358,631,061", "7,358,630,583", "100%"], ["2", "Recurrent (Non-wage)", "3,901,667,283", "3,901,667,279", "100%"], ["3", "Development", "81,964,585,558", "81,964,585,558", "100%"], ["", "**Total**", "**93,224,883,902**", "**93,224,883,420**", "100%"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["Sn", "Details", "Budget (UGX \u2018Bn)", "Warrants (UGX \u2018Bn)", "% age released"], "type": "table"}}, {"content": "Out of the total warrants of UGX.93,224,883,420, I reviewed the utilization of warrants worth UGX.79,549,412,017 (85%) as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Table showing audited funds during the review", "metadata": {"headings": [{"headings_0": {"content": "Table showing audited funds during the review", "page": 5, "level": 1}}, {"headings_1": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 1}}], "page": 5, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": [["1", "Wage expenditure", "7,352,019,495", "8"], ["2", "construction and renovation of Infrastructure On NAGRC & DB Farms farm", "34,620,413,890", "45"], ["3", "Breeding, production and multiplication of fish and livestock", "28,350,006,966", "75"], ["4", "Animal Feeds Production", "9,226,971,666", "85"], ["", "**Total of the budget audited**", "**79,549,412,017**", ""], ["", "**Total warrants**", "**93,224,883,420**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table showing audited funds during the review", "page": 5, "level": 1}}, {"headings_1": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 1}}], "page": 5, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["Sn", "Details", "Actual Amount (UGX)", "Cumulative %age"], "type": "table"}}, {"content": [["1.1", "**Revenue Performance** of Non-Tax Revenue (NTR)** to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.1.64Bn during the year. However, by the end of the year UGX.1.72Bn had been collected representing a 104% performance. **Performance** According", "I commended the Accounting Officer on the performance of NTR"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing audited funds during the review", "page": 5, "level": 1}}, {"headings_1": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 1}}], "page": 5, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["NO", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "**Performance of GOU warrants** entity had an approved budget of UGX.93.22Bn from the agro industrialisation programme out of which UGX.93.22Bn was warranted representing a 100% performance. performance of warrants from the programme from which the entity was allocated funds is shown in the table below;  **Programme**  **Warrants** UGX Bn** **Variance UGX Bn** **%age performance** **Approved Budget - UGX Bn** Agro-  93.22 industrialization  **Total** 93.22 **93.22** 93.22** 0 **0** 100 The The", ""], ["**Programme**", null, null], ["Agro- industrialization", null, null], ["**Total**", null, null], ["", null, null], ["1.2", "**Utilization of Warrants** of the total warrants of UGX.93,224,883,420 availed to the entity during the year, UGX.93,224,883,902 was utilized representing 100% utilization as shown in the table below; **Programme** Warrants (UGX\u2018Bn)** **Utilization of warrants (UGX \u2018Bn)** **Variance (UGX \u2018Bn)** **%age performance** Agro- industrialization **Total** 93.22  93.22 **93.22** 93.22** 0 **0** 100 Out", ""], ["1.3", "**No. Budget Output Code** 000002 010006 010004 1 2 3 **Budget Output Budget Bn)** **(UGX** Construction and Renovation Of Farm Infrastructure On NAGRC & DB Farms Breeding,  and multiplication of fish and livestock Animal Feeds Production  **Total** production 34.62 28.33 9.23 **72.18** costing for activities justifies the costing at output level and averts risk of over or under-budgeting for these outputs. Accounting Officer explained that the cost of the under animal feeds production out were provided by the cabinet directive on food and animal feed production intervention which guided the agency to undertake large scale production of maize and soybean on its farms and ranches. These costs were earlier not included in the PBS system Detailed The", "I advised the Accounting Officer to always update the activity costings uploaded in the PBS where  a revision is made to the Original work plan never"], ["1.4", "**Implementation of outputs** assessed the implementation of two (2) outputs that had been fully quantified with a total of 157 activities worth UGX.37.55Bn and noted that all two (2) outputs were partially implemented. of 157 activities, the entity fully implemented 38 activities; 23 activities were partially implemented, while 96 activities remained unimplemented. I in **Appendix I (a).** Out Details", "I advised the Accounting Officer to roll over the un- implemented activities for implementation in the subsequent period."]], "metadata": {"headings": [{"headings_0": {"content": "Table showing audited funds during the review", "page": 5, "level": 1}}, {"headings_1": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 1}}], "page": 6, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["column_0", "column_1", "column_15"], "type": "table"}}, {"content": "Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not implement the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "Table showing audited funds during the review", "page": 5, "level": 1}}, {"headings_1": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 1}}], "page": 7, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "- Procurement of superior breeding stock\n- Establishment of a National pig breeding center at Njeru stock farm\n- Construct and equip 01 Satellite ART laboratory and genetic evaluation centre in Gulu\n- Procurement of a tractor for cultivation and general gardening\n- Supply and installation of automatic multipurpose heavy duty standby generators for the feed mill 200KVA, hatchery100KVA & cowshed 100KVA at Kasolwe\n- Production of Concentrate feeds at Njeru stock farm\n- Establishment & equipping with basic accessories of one livestock feed quality control laboratory at the feed mill\n- Construction of feed lot unit at Sanga\n- Establishment of livestock improvement demonstration center in Teso\n- Developing Enterprise Based Business plans for Industrial Feed production", "metadata": {"headings": [{"headings_0": {"content": "Table showing audited funds during the review", "page": 5, "level": 1}}, {"headings_1": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 1}}], "page": 7, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "list"}}, {"content": "Details in Appendix I (b). \nThe Accounting Officer attributed the non-implementation of activities to diversion of funds towards food and animal feed security intervention activities as directed by cabinet without replenishing the funds from the conditional grant promised to the entity. The Accounting Officer further explained that management made numerous communications for replenishment without success. \n1.5", "metadata": {"headings": [{"headings_0": {"content": "Table showing audited funds during the review", "page": 5, "level": 1}}, {"headings_1": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 1}}, [{"headings_0": {"content": "Table showing audited funds during the review", "page": 5, "level": 1}}, {"headings_1": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 1}}], [{"headings_0": {"content": "Table showing audited funds during the review", "page": 5, "level": 1}}, {"headings_1": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 1}}]], "page": 7, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Delivery of Services from implemented activities during FYR 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities during FYR 2022/2023", "page": 7, "level": 1}}, {"headings_1": {"content": "Table showing audited funds during the review", "page": 5, "level": 1}}], "page": 7, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I undertook procedures to confirm if activities implemented by the entity were implemented in a timely manner, were of acceptable quality, quantity, cost and functionality. I sampled three (3) activities that were implemented and below is a summary of my findings details of which are provided in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities during FYR 2022/2023", "page": 7, "level": 1}}, {"headings_1": {"content": "Table showing audited funds during the review", "page": 5, "level": 1}}], "page": 7, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["1", "5 Provision of labor for construction of 3 Bunker silos Rubona,  in Ruhengyere, 10 in Aswa,  in Nshaara,  in kasolwe, 5 in Got apwoyo,  in Maruzi, 5 in Sanga, and 5 in Lusenke 15 5 4", "0", "The bankers were still partially  in Sanga,  Ruhengyere, Rubona and Aswa. implemented in other farms i.e. Maruzi, Got Apwoyo, Lusenke and Kasolwe had not been implemented at all. No construction had taken place apart from supply of materials While", "Delayed completion of the works which exposes animal feeds to wastage. implementation of the bankers in Maruzi, Got Apwoyo,  and Kasolwe hence delayed service delivery. Lusenke Non"], ["2", "10 Mobile assisted reproductive equipment technologies", "2.93", "Delayed supply of the ART equipment by 10 months", "The vehicles delivery was delayed by 11 months thus hampering delivery of services during that time."]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities during FYR 2022/2023", "page": 7, "level": 1}}, {"headings_1": {"content": "Table showing audited funds during the review", "page": 5, "level": 1}}], "page": 7, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["S/n", "Activity details", "Total expenditur e (UGX\u2019 Bn)", "Summary of findings", "Audit Remarks"], "type": "table"}}, {"content": [["", "equipment/Motor vehicles", "", "", ""], ["3.", "Fencing of Aswa, Ruhengyere, Nshaara,", "0.121", "implemented in Ruhengyere and Nshaara Completed fencing on Aswa ranch Partially", "Delayed implementation of projects which may lead to land encroachment also impact on livestock mortality from predators in the park and feed intervention crops are also eaten Delays"], ["", "", "**3.051**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities during FYR 2022/2023", "page": 7, "level": 1}}, {"headings_1": {"content": "Table showing audited funds during the review", "page": 5, "level": 1}}], "page": 8, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["S/n", "Activity details", "Total expenditur e (UGX\u2019 Bn)", "Summary of findings", "Audit Remarks"], "type": "table"}}, {"content": "The Accounting Officer explained the delivery of the vehicles was affected by the disruption in the global supply chains especially emanating from the Russia-Ukraine conflict which affected international shipping lines. The fencing of Ruhengyere ranch was affected by the boundary dispute between the agency and Church of Uganda a matter that is in court. \nThe Accounting Officer further explained that fencing of Nshaara ranch was delayed by the processing of mutated land titles.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities during FYR 2022/2023", "page": 7, "level": 1}}, {"headings_1": {"content": "Table showing audited funds during the review", "page": 5, "level": 1}}, [{"headings_0": {"content": "Delivery of Services from implemented activities during FYR 2022/2023", "page": 7, "level": 1}}, {"headings_1": {"content": "Table showing audited funds during the review", "page": 5, "level": 1}}]], "page": 8, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "Delivery of Services from implemented activities during FYR 2022/2023", "page": 7, "level": 1}}], "page": 8, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the Accounting officer to follow-up and ensure that these activities are completed without any further delays. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "Delivery of Services from implemented activities during FYR 2022/2023", "page": 7, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "Delivery of Services from implemented activities during FYR 2022/2023", "page": 7, "level": 1}}]], "page": 8, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Food and animal feed security intervention", "metadata": {"headings": [{"headings_0": {"content": "Food and animal feed security intervention", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 1}}], "page": 8, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "2.1 Background", "metadata": {"headings": [{"headings_0": {"content": "2.1 Background", "page": 8, "level": 1}}, {"headings_1": {"content": "Food and animal feed security intervention", "page": 8, "level": 1}}], "page": 8, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "There was a looming threat of food and animal feed insecurity resulting from erratic rains and harsh weather patterns that are currently affecting most parts of the country. The disruption of logistics due to COVID-19 and war in Ukraine, pest and disease outbreaks, the influx of refugees in some parts of the country were affecting the food and feed production. \nDue to the above challenges cabinet made a decision in August 2022 to implement the production of food and animal feed by instructing NAGRC & DB to front-load the already appropriated budgeted funds which will be re-funded through supplementary funding in form of conditional grants from MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "2.1 Background", "page": 8, "level": 1}}, {"headings_1": {"content": "Food and animal feed security intervention", "page": 8, "level": 1}}, [{"headings_0": {"content": "2.1 Background", "page": 8, "level": 1}}, {"headings_1": {"content": "Food and animal feed security intervention", "page": 8, "level": 1}}]], "page": 8, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["010006", "Breeding, production and multiplication of fish and livestock", "13.91"], ["010007", "Conservation and utilization of indigenous Animal Genetic resources", "0.81"], ["010004", "Animal Feeds Production", "7.37"], ["000002", "Construction management", "28.9"], ["**Total**", "", "**50.99**"]], "metadata": {"headings": [{"headings_0": {"content": "2.1 Background", "page": 8, "level": 1}}, {"headings_1": {"content": "Food and animal feed security intervention", "page": 8, "level": 1}}], "page": 8, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["Budget Out Put Code", "Out put", "Amount Repurposed (UGX \u2018Bn)"], "type": "table"}}, {"content": [["1.", "Acquisition of mechanised bush clearing services to prepare land for large scale maize and soybean production (17,320 acres)", "25,211,530,000"], ["2.", "Acquisition of mechanised primary and secondary tillage operations at the nine(9) select farms", "3,299,280,000"], ["3.", "Acquisition of mechanised precision row propagation services", "1,363,500,000"], ["4.", "Acquisition of mechanised fertilizer application services", "606,000,000"], ["5.", "Acquisition of mechanised pre-emergent and post-emergent herbicide application services", "1,468,275,000"], ["6.", "Acquisition of mechanised pesticide application services", "1,627,350,000"], ["", "**Seed and agro-chemicals**", ""], ["7.", "Acquisition of viable and certified maize and soybean seed", "1,850,000,000"], ["8.", "Acquisition of crop production-support agro-chemicals i.e. fertilisers, herbicides and pesticides", "4,886,240,000"], ["", "**Fencing and Radial farm access roads and fire breaks**", ""], ["9.", "Construction of radial farm access roads", "6,402,700,000"], ["10.", "Acquisition of perimeter and crop block fencing materials", "3,464,600,000"], ["11.", "Acquisition of perimeter and crop block fencing services", "812,600,000"], ["", "", "**50,992,075,000**"]], "metadata": {"headings": [{"headings_0": {"content": "2.1 Background", "page": 8, "level": 1}}, {"headings_1": {"content": "Food and animal feed security intervention", "page": 8, "level": 1}}], "page": 9, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["SN", "S/N Item and description Budget (UGX)", "Amounts (UGX)"], "type": "table"}}, {"content": "I assessed the implementation of the activities under this intervention and noted the following issues;", "metadata": {"headings": [{"headings_0": {"content": "2.1 Background", "page": 8, "level": 1}}, {"headings_1": {"content": "Food and animal feed security intervention", "page": 8, "level": 1}}], "page": 9, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "2.2 Effects of repurposing", "metadata": {"headings": [{"headings_0": {"content": "2.2 Effects of repurposing", "page": 9, "level": 1}}, {"headings_1": {"content": "2.1 Background", "page": 8, "level": 1}}], "page": 9, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Re-purposing of the funds affected the implementation of the activities worth UGX.45,480,714,525 in the approved work plans which were never implemented during the year. \n2.3", "metadata": {"headings": [{"headings_0": {"content": "2.2 Effects of repurposing", "page": 9, "level": 1}}, {"headings_1": {"content": "2.1 Background", "page": 8, "level": 1}}, [{"headings_0": {"content": "2.2 Effects of repurposing", "page": 9, "level": 1}}, {"headings_1": {"content": "2.1 Background", "page": 8, "level": 1}}]], "page": 9, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Inadequate Preparedness for the intervention", "metadata": {"headings": [{"headings_0": {"content": "Inadequate Preparedness for the intervention", "page": 9, "level": 1}}, {"headings_1": {"content": "2.2 Effects of repurposing", "page": 9, "level": 1}}], "page": 9, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I noted indictors of inadequate preparedness by the entities to implement such a critical intervention as summarized below.", "metadata": {"headings": [{"headings_0": {"content": "I noted indictors of inadequate preparedness by the entities to implement such a critical intervention as summarized below.", "page": 9, "level": 1}}, {"headings_1": {"content": "Inadequate Preparedness for the intervention", "page": 9, "level": 1}}], "page": 9, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "\uf0d8 There was no evaluation undertaken by government to assess the viability of the intervention. This required that the entity open virgin land for the first time which was very costly.", "metadata": {"headings": [{"headings_0": {"content": "I noted indictors of inadequate preparedness by the entities to implement such a critical intervention as summarized below.", "page": 9, "level": 1}}, {"headings_1": {"content": "Inadequate Preparedness for the intervention", "page": 9, "level": 1}}], "page": 9, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "I noted indictors of inadequate preparedness by the entities to implement such a critical intervention as summarized below.", "page": 9, "level": 1}}], "page": 10, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that thorough consultations with all implementing Agencies/stakeholders is undertaken during setting of targets and costs for the intervention. \n2.4", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "I noted indictors of inadequate preparedness by the entities to implement such a critical intervention as summarized below.", "page": 9, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "I noted indictors of inadequate preparedness by the entities to implement such a critical intervention as summarized below.", "page": 9, "level": 1}}]], "page": 10, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Failure to implement the cabinet intervention target", "metadata": {"headings": [{"headings_0": {"content": "Failure to implement the cabinet intervention target", "page": 10, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 1}}], "page": 10, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Review of the cabinet resolution on the intervention revealed that NAGRC & DB was given a target to produce corn silage, maize and soya bean on 30,000 acres at a total cost of UGX.46,545,000,000. \nHowever, review of the NAGRC & DB work plan revealed that the entity adjusted the initial target from 30,000 acres to 17,320 acres resulting in a variance of 12,680 acres (42%). The table below refers.", "metadata": {"headings": [{"headings_0": {"content": "Failure to implement the cabinet intervention target", "page": 10, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 1}}, [{"headings_0": {"content": "Failure to implement the cabinet intervention target", "page": 10, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 1}}]], "page": 10, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["30,000", "46.55", "17,320", "50.99", "12,680", "4.44"]], "metadata": {"headings": [{"headings_0": {"content": "Failure to implement the cabinet intervention target", "page": 10, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 1}}], "page": 10, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["Approved Target acres in", "Cost as per approval by Cabinet (Bn)", "Adjusted Targets by NAGRIC in acres", "Revised cost in Bn", "Variance in Target in acres", "Variance Budgeted Cost in Bn in"], "type": "table"}}, {"content": "From my interviews with management, I established that the initial intervention targets were not informed by detailed assessments since key cost drivers that include bush clearing of virgin land, opening of roads for mechanised production operations, fencing among others were not considered culminating in a need for the adjustments. This is an indication that there was inadequate preparation for the intervention before implementation. \nFailure to undertake thorough assessments during the preliminary planning for the intervention resulted in un-realistic targets and presents implementation challenges. \nThe Accounting Officer explained that the Agency had communicated to MAAIF the omission of critical enabling activities and their corresponding expenditure prior to the commencement of the intervention.", "metadata": {"headings": [{"headings_0": {"content": "Failure to implement the cabinet intervention target", "page": 10, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 1}}, [{"headings_0": {"content": "Failure to implement the cabinet intervention target", "page": 10, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 1}}], [{"headings_0": {"content": "Failure to implement the cabinet intervention target", "page": 10, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 1}}]], "page": 10, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["17,320", "13,071", "10,310", "4,249", "7,010", "2,761"]], "metadata": {"headings": [{"headings_0": {"content": "Failure to implement the cabinet intervention target", "page": 10, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 1}}], "page": 11, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["DB NAGRC & Target in acres", "Actual Opened acreage", "Planted Acreage", "Variance btn target and Actual opened (Acres)", "Variance btn target and Actual planted (Acres)", "Variance btn Actual opened and planted (Acres)"], "type": "table"}}, {"content": "Under performance in terms of actual acres opened affects the achievement of the planned production volumes and thereby affecting the achievement of the intervention targets. \nThe Accounting Officer explained that the agency undertook mechanised production on virgin rangelands that required large scale mechanised bush clearing operations, fencing, and road opening among others. \nAdditionally, the funds frontloaded from the Agency\u2019s appropriated budget for this feed production were not availed in time for timely production and as such, the targeted acreage could not be planted in the remaining period of the season since the production was rain dependent.", "metadata": {"headings": [{"headings_0": {"content": "Failure to implement the cabinet intervention target", "page": 10, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 1}}, [{"headings_0": {"content": "Failure to implement the cabinet intervention target", "page": 10, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 1}}], [{"headings_0": {"content": "Failure to implement the cabinet intervention target", "page": 10, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 1}}]], "page": 11, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 1}}, {"headings_1": {"content": "Failure to implement the cabinet intervention target", "page": 10, "level": 1}}], "page": 11, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "In case of such interventions, I advised the Government to ensure that the relevant stakeholders plan with due regard to the seasons so that funds are availed to the implementers within the right timelines to enable preparation of land and planting. \n2.6", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 1}}, {"headings_1": {"content": "Failure to implement the cabinet intervention target", "page": 10, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 1}}, {"headings_1": {"content": "Failure to implement the cabinet intervention target", "page": 10, "level": 1}}]], "page": 11, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Performance of planned yields", "metadata": {"headings": [{"headings_0": {"content": "Performance of planned yields", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 1}}], "page": 11, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Out of the planted acreage of 10,310 acres, the entity had projected to produce 61,681 tons of yield of corn silage, maize grain and soya bean. However, according to the end of season reports, the entity produced 61,147 tons. Under performance was noted on the Maize grain and Soya bean production of 26% and 34% respectively as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Performance of planned yields", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 1}}], "page": 11, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["1", "Corn silage", "48,825", "51,692", "-2,867", ""], ["2", "Maize grain", "12,568", "9,263", "3,305", "74%"], ["3.", "Soybeans", "288", "192", "96", "66%"], ["", "**Total**", "**61,681**", "**61,147**", "**534**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Performance of planned yields", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 1}}], "page": 11, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["SN", "Commodity", "Projected yield from the planted acreage", "Actual Yield", "Variance", "%age performan ce"], "type": "table"}}, {"content": "planning for such interventions to avoid loss of funds that may have been already invested. \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Performance of planned yields", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 1}}, [{"headings_0": {"content": "Performance of planned yields", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 1}}]], "page": 12, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Construction and renovation of farm infrastructure on NAGRC & DB Farms", "metadata": {"headings": [{"headings_0": {"content": "Construction and renovation of farm infrastructure on NAGRC & DB Farms", "page": 12, "level": 1}}, {"headings_1": {"content": "Performance of planned yields", "page": 11, "level": 1}}], "page": 12, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Over the last two years, Government of Uganda has invested an average of 29% of the total budget of UGX.166,530,978,000 in the construction and renovation of the animal breeding and production support facilities in order to address the inadequacy of the livestock handling services at the farms and ranches. \nDuring the FYR 2022/23, NAGRIC & DB budgeted for UGX.34,620,414,000 for the Construction and renovation of farm infrastructure on NAGRC & DB Farms and all the funds were released to the entity. \nI assessed the implementation of the activities under this intervention and noted the following issues;", "metadata": {"headings": [{"headings_0": {"content": "Construction and renovation of farm infrastructure on NAGRC & DB Farms", "page": 12, "level": 1}}, {"headings_1": {"content": "Performance of planned yields", "page": 11, "level": 1}}, [{"headings_0": {"content": "Construction and renovation of farm infrastructure on NAGRC & DB Farms", "page": 12, "level": 1}}, {"headings_1": {"content": "Performance of planned yields", "page": 11, "level": 1}}], [{"headings_0": {"content": "Construction and renovation of farm infrastructure on NAGRC & DB Farms", "page": 12, "level": 1}}, {"headings_1": {"content": "Performance of planned yields", "page": 11, "level": 1}}]], "page": 12, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "3.1 Un-implemented activities", "metadata": {"headings": [{"headings_0": {"content": "3.1 Un-implemented activities", "page": 12, "level": 1}}, {"headings_1": {"content": "Construction and renovation of farm infrastructure on NAGRC & DB Farms", "page": 12, "level": 1}}], "page": 12, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I noted that 22 activities that had been planned for implementation during the year of audit with a budget cost of UGX.23,988,727,224 at the various farms/ranches did not commence. \nConsequently, the anticipated objectives of addressing the inadequacy of the livestock handling services at the farms and ranches could not be achieved. \nThe Accounting Officer explained that the un-implemented works were occasioned by the implementation of the food and animal feed security intervention programme for which funds were front loaded on condition that MoFPED would replenish in the subsequent quarters. The funds were not released as was anticipated.", "metadata": {"headings": [{"headings_0": {"content": "3.1 Un-implemented activities", "page": 12, "level": 1}}, {"headings_1": {"content": "Construction and renovation of farm infrastructure on NAGRC & DB Farms", "page": 12, "level": 1}}, [{"headings_0": {"content": "3.1 Un-implemented activities", "page": 12, "level": 1}}, {"headings_1": {"content": "Construction and renovation of farm infrastructure on NAGRC & DB Farms", "page": 12, "level": 1}}], [{"headings_0": {"content": "3.1 Un-implemented activities", "page": 12, "level": 1}}, {"headings_1": {"content": "Construction and renovation of farm infrastructure on NAGRC & DB Farms", "page": 12, "level": 1}}]], "page": 12, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "3.1 Un-implemented activities", "page": 12, "level": 1}}], "page": 12, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow-up with MoFPED and ensure that the funds are released and these activities implemented in the subsequent year.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "3.1 Un-implemented activities", "page": 12, "level": 1}}], "page": 12, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["Agro industrialization", "Construction of  pig grower structure Lusenke", "0", "the Works were incomplete by  of inspection. Roofing, waste disposal site and flooring were ongoing time implementation of the project thus denial of Delayed", "The Accounting Officer explained that the delay was occasioned by inadequate funding. However, construction has resumed and being fast tracked."]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "3.1 Un-implemented activities", "page": 12, "level": 1}}], "page": 12, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["Programme", "Activity details", "Total expenditure (UGX)", "Summary of findings", "Management response"], "type": "table"}}, {"content": [["service delivery. The project was expected to be completed by July, 2023.", "", null, null, null], ["Acquisition of four (4) Poultry hatcheries  at Wakiso NPDC, Abim and Tororo", "2,990,751,660", "Although the hatchery equipment  were delivered, there was a delay in the installation of the equipment", "the The Accounting Officer attributed the matter to inadequate funding to support the reticulation of  three-phase power which has since been prioritised and electrical layout design development  under way.", null], ["", "", "**2,990,751,660**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "3.1 Un-implemented activities", "page": 12, "level": 1}}], "page": 13, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["Programme", "Activity details", "Total expenditure (UGX)", "Summary of findings", "Management response"], "type": "table"}}, {"content": "Delays in implementation of the projects undermine the objective of the interventions and deprive the community of the intended services/benefits.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "3.1 Un-implemented activities", "page": 12, "level": 1}}], "page": 13, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], "page": 13, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow-up with MoFPED and ensure that the funds are released and these activities implemented in the subsequent year. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}]], "page": 13, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Outstanding Letters of Credit", "metadata": {"headings": [{"headings_0": {"content": "Outstanding Letters of Credit", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Section 17.15.6(i) of the treasury accounting instructions, 2017 provides that in the management of letters of credit (LCs), it shall be the responsibility of the Accounting Officer of the procuring entity to carry out due diligence on the supplier before a contract is entered into. \nI noted that funds worth UGX.7,901,060,085 were held in letters of credit as at 30th June 2023, which relates to contracts awarded during previous financial years dating back to 2019/20. Review of expenditure related to the LCs revealed the following anomalies; \nThe Accounting Officer explained that non performance of the LC contracts was due to various reasons listed hereunder:", "metadata": {"headings": [{"headings_0": {"content": "Outstanding Letters of Credit", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}, [{"headings_0": {"content": "Outstanding Letters of Credit", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "Outstanding Letters of Credit", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}]], "page": 13, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "- The loss of the lead software developer to COVID-19 in one of the projects\n- Court proceedings for some of the LCs that were opened for surveying, mapping and titling of agency ranches\n- 04 LCs involved constructions that had been completed and savings made on the corresponding admeasurement contracts. Management is in the process of closing these LCs so that the subject savings return to the consolidated fund.\n- 08 contracts had since been completed and the balances will be paid after expiry of the defects liability period.\n- 01 contract relates to on-going works whose payments will be made after completion of works.", "metadata": {"headings": [{"headings_0": {"content": "Outstanding Letters of Credit", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 14, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 1}}, {"headings_1": {"content": "Outstanding Letters of Credit", "page": 13, "level": 1}}], "page": 14, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite completion of contracts whose works stalled due to various reasons. \nThe Accounting Officer was further advised to return all unutilized balances from completed contracts to Treasury. \n4.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 1}}, {"headings_1": {"content": "Outstanding Letters of Credit", "page": 13, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 1}}, {"headings_1": {"content": "Outstanding Letters of Credit", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 1}}, {"headings_1": {"content": "Outstanding Letters of Credit", "page": 13, "level": 1}}]], "page": 14, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Inspection of service delivery from prior year interventions", "metadata": {"headings": [{"headings_0": {"content": "Inspection of service delivery from prior year interventions", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 1}}], "page": 14, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "During my annual inspections for the budget performance theme, I also reviewed functionality of some projects implemented in prior years and observed the following issues with details in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Inspection of service delivery from prior year interventions", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 1}}], "page": 14, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["1", "Milking Parlor", "1,290,224,338", "Facility was pre- commissioned and awaits Full commissioning. facility is still nonfunctional because of lack of standby generator, extension power, Water heating  and milking cooler system The", "that The Accounting Officer explained  the equipment lacked a three phase power reticulation which had initially been budgeted for, however, the funds were repurposed to the  feed intervention. food and"], ["2", "Construction of a farm manager\u2019s house  at Ruhengyere at a contract price of UGX.198,132,950", "50,891,694", "Delayed works.", "that The Accounting Officer explained  the construction had halted due to changes in the design of the house. The construction has since resumed."], ["3", "Construction of staff quarters at Maruzi  a contract price of UGX.397,280,085 at", "257,531,156", "Delayed works.", "The Accounting Officer explained  the construction had delayed due to changes in the design of the house. The construction has since resumed. that"]], "metadata": {"headings": [{"headings_0": {"content": "Inspection of service delivery from prior year interventions", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 1}}], "page": 14, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["S/n", "Activity details", "Expenditure to date (UGX)", "Summary of findings", "Management response"], "type": "table"}}, {"content": "Delay in commissioning of projects undermines the objective of the projects and deprives the community of the intended services/benefits.", "metadata": {"headings": [{"headings_0": {"content": "Inspection of service delivery from prior year interventions", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 1}}], "page": 15, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Inspection of service delivery from prior year interventions", "page": 14, "level": 1}}], "page": 15, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow-up with MoFPED and ensure that the funds are released and the milk parlour is operationalised in the subsequent year. I further advise the Accounting Officer to enhance the supervision of all on-going projects/works to avoid further delays. \n5.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Inspection of service delivery from prior year interventions", "page": 14, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Inspection of service delivery from prior year interventions", "page": 14, "level": 1}}]], "page": 15, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Management of the Government Salary Payroll", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}], "page": 15, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Over the years, execution of the Government budget has been characterised by wage overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29th November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, during the annual audits of all Government entities for the year ended 30th June 2023, I carried out the audit of all salary payrolls across Government, as a key audit matter, to establish the root causes of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 to 2022/2023. \nDuring the audit, I undertook a physical headcount/validation of all employees at NAGRC & DB who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four year period.", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}]], "page": 15, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["1", "2019/2020", "4,430,589,663", "4,430,589,663", "100"], ["2", "2020/2021", "5,099,625,309", "4,410,598,098", "86"], ["3", "2021/2022", "5,099,625,309", "5,097,923,425", "100"], ["4", "2022/2023", "6,199,625,309", "6,194,723,712", "100"], ["", "**Total**", "**20,829,465,590**", "**20,133,834,898**", "**97**"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}], "page": 15, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["SN", "Financial year", "Budget (UGX)", "Actual Expenditure (UGX)", "% age"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**5.1**", "**Validation** 4  **of Employees on the Entity Main payroll** of 554 employees on NAGRC &DB February 2023 salary payroll, a total of 492 (86%) were fully verified and 62 (11%) partially verified as summarised in the table below; **Amount (UGX)** 4,145,037,720 1,490,348,508 492 **Number of Individuals** **showing a summary of the validation results of staff Details** **Total Number of staff as per** **February 2023 payroll**  Total number of employees fully verified **(A)**  Total number of employees partially verified **(B)**  Total number of employees who appeared but were not verified **(C)**  The total number of  employees who did  not appear for  headcount (no-  shows)  **Subtotal (A+B+C+D+E)=F** Employees who appeared for headcount but were not on the payroll - New records **(G)** Overall Total covered (G+F)** Accounted for (on payroll) **[D]**  Not Accounted for (Off-payroll) **[E]** **554** 16 **570** 62 0 0 0 0 0 0 88,069,452 **5,723,455,68 0** are details of the validation results: Out of 570 employees, a total of 492 (86%) who appeared for the validation presented pre-requisite documents/information and were fully verified. exercise all the b) A total of 62 (11%) employees appeared for validation and were partially validated due to lack of some requisite information such as Minutes of Appointment. c) A total of 16 individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. Accounting Officer explained that the minutes of appointment for these employees were still with the State House Anti Corruption Unit and had not yet been retrieved due to an on-going investigation. Additionally, the Accounting Officer explained attributed the missing names on the payroll to delayed access of the supplier number by the new staff. . 7 . 1 Out **Table** Below a) The", "advised the Accounting Officer to engage the State House Anti- Corruption unit for copies of these minutes and have them filled on the employees\u2019 personal files. further advised the  Accounting Officer to fast track processing supplier numbers for the above employees and ensure that they access the payroll. I I"], ["**5.2**", "**Utilization** 4  **of the wage budget** 45 (3) of the Public Finance Management Act, 2015 requires an Accounting Officer to enter into an annual budget performance contract with the Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan of the vote for a Financial year (FYR). . 7 . 2 Section", "advised the Accounting officer to ensure that budgets for wage are  regularly reviewed  and adjusted to match I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}], "page": 16, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**5.1**", "**Validation** 4  **of Employees on the Entity Main payroll** of 554 employees on NAGRC &DB February 2023 salary payroll, a total of 492 (86%) were fully verified and 62 (11%) partially verified as summarised in the table below; **Amount (UGX)** 4,145,037,720 1,490,348,508 492 **Number of Individuals** **showing a summary of the validation results of staff Details** **Total Number of staff as per** **February 2023 payroll**  Total number of employees fully verified **(A)**  Total number of employees partially verified **(B)**  Total number of employees who appeared but were not verified **(C)**  The total number of  employees who did  not appear for  headcount (no-  shows)  **Subtotal (A+B+C+D+E)=F** Employees who appeared for headcount but were not on the payroll - New records **(G)** Overall Total covered (G+F)** Accounted for (on payroll) **[D]**  Not Accounted for (Off-payroll) **[E]** **554** 16 **570** 62 0 0 0 0 0 0 88,069,452 **5,723,455,68 0** are details of the validation results: Out of 570 employees, a total of 492 (86%) who appeared for the validation presented pre-requisite documents/information and were fully verified. exercise all the b) A total of 62 (11%) employees appeared for validation and were partially validated due to lack of some requisite information such as Minutes of Appointment. c) A total of 16 individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. Accounting Officer explained that the minutes of appointment for these employees were still with the State House Anti Corruption Unit and had not yet been retrieved due to an on-going investigation. Additionally, the Accounting Officer explained attributed the missing names on the payroll to delayed access of the supplier number by the new staff. . 7 . 1 Out **Table** Below a) The", "advised the Accounting Officer to engage the State House Anti- Corruption unit for copies of these minutes and have them filled on the employees\u2019 personal files. further advised the  Accounting Officer to fast track processing supplier numbers for the above employees and ensure that they access the payroll. I I"], ["**5.2**", "**Utilization** 4  **of the wage budget** 45 (3) of the Public Finance Management Act, 2015 requires an Accounting Officer to enter into an annual budget performance contract with the Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan of the vote for a Financial year (FYR). . 7 . 2 Section", "advised the Accounting officer to ensure that budgets for wage are  regularly reviewed  and adjusted to match I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}], "page": 16, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": "No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 17, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 15, "level": 1}}], "page": 17, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "A comparison of the budget figures and the actual payments in respect correct  \nwage of the payroll expenditures revealed a consistent under absorption as expenditure shown below; requirements.", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 17, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 15, "level": 1}}], "page": 17, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Table Showing utilization of the wage budget", "metadata": {"headings": [{"headings_0": {"content": "Table Showing utilization of the wage budget", "page": 17, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 17, "level": 2}}], "page": 17, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "FYR Approved warrant Actual Variance", "metadata": {"headings": [{"headings_0": {"content": "FYR Approved warrant Actual Variance", "page": 17, "level": 5}}, {"headings_1": {"content": "Table Showing utilization of the wage budget", "page": 17, "level": 3}}], "page": 17, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "budget  \nexpenditure  \n2019/20 4,430,589,663 4,430,589,663 4,430,589,663 0 2020/21 5,099,625,309 4,919,872,970 4,410,598,098 509,274,872 2021/22 5,099,625,309 5,099,625,309 5,097,923,425 1,701,884 2022/23 6,199,625,309 6,199,625,309 6,194,723,712 4,901,597 Total 20,829,465,590 20,649,713,251 20,133,834,898 515,878,353 \nThe above circumstances point to weaknesses in the budgeting process. \nThe Accounting Officer explained that the under absorption was due to provision of full wage budget for interdicted staff and the desertions of cattle herders during the years. \n5.3 Variances 4", "metadata": {"headings": [{"headings_0": {"content": "FYR Approved warrant Actual Variance", "page": 17, "level": 5}}, {"headings_1": {"content": "Table Showing utilization of the wage budget", "page": 17, "level": 3}}, [{"headings_0": {"content": "FYR Approved warrant Actual Variance", "page": 17, "level": 5}}, {"headings_1": {"content": "Table Showing utilization of the wage budget", "page": 17, "level": 3}}], [{"headings_0": {"content": "FYR Approved warrant Actual Variance", "page": 17, "level": 5}}, {"headings_1": {"content": "Table Showing utilization of the wage budget", "page": 17, "level": 3}}], [{"headings_0": {"content": "FYR Approved warrant Actual Variance", "page": 17, "level": 5}}, {"headings_1": {"content": "Table Showing utilization of the wage budget", "page": 17, "level": 3}}]], "page": 17, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "between the approved establishment and the filled", "metadata": {"headings": [{"headings_0": {"content": "between the approved establishment and the filled", "page": 17, "level": 2}}, {"headings_1": {"content": "FYR Approved warrant Actual Variance", "page": 17, "level": 5}}], "page": 17, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "positions \n.  \n7  \nI advised the Section 3(A-c) . of the Public Service Standing Orders 2010 provides that  \nAccounting Officer all recruitments 3 should be in line with an approved vacancy in line with to  \nrevise the the approved structure and establishment of the National Animal current  \nstaff Genetic Resources Centre and Data Bank \nstructure in consultation with I noted that out of 316 approved positions, a total of 570 positions MoPS to reflect the were filled leading to an excess of 272 positions in 3 departments while correct  \nstaffing 18 positions in 6 departments were vacant as summarised in the table requirements  \nof below. the entity.", "metadata": {"headings": [{"headings_0": {"content": "between the approved establishment and the filled", "page": 17, "level": 2}}, {"headings_1": {"content": "FYR Approved warrant Actual Variance", "page": 17, "level": 5}}, [{"headings_0": {"content": "between the approved establishment and the filled", "page": 17, "level": 2}}, {"headings_1": {"content": "FYR Approved warrant Actual Variance", "page": 17, "level": 5}}], [{"headings_0": {"content": "between the approved establishment and the filled", "page": 17, "level": 2}}, {"headings_1": {"content": "FYR Approved warrant Actual Variance", "page": 17, "level": 5}}]], "page": 17, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Table showing a summary of Staff establishment", "metadata": {"headings": [{"headings_0": {"content": "Table showing a summary of Staff establishment", "page": 17, "level": 3}}, {"headings_1": {"content": "between the approved establishment and the filled", "page": 17, "level": 2}}], "page": 17, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Department Approve Filled Over Under", "metadata": {"headings": [{"headings_0": {"content": "Department Approve Filled Over Under", "page": 17, "level": 5}}, {"headings_1": {"content": "Table showing a summary of Staff establishment", "page": 17, "level": 3}}], "page": 17, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "d  \nOffice Of the Executive 6 12 -6 Director  \nInternal Audit Unit 2 2  \nProcurement Unit 4 3 1 Department Of Breeding & 28 21  \n7 Reproduction  \nDepartment Of Production 229 494 -265 Department Of Data Bank 5 1  \n4 Department Of Finance And 9 7  \n2 Administration  \nHuman Resource Unit 6 7 -1 Planning Unit 3 2 1 Estates Unit 24 21 3", "metadata": {"headings": [{"headings_0": {"content": "Department Approve Filled Over Under", "page": 17, "level": 5}}, {"headings_1": {"content": "Table showing a summary of Staff establishment", "page": 17, "level": 3}}], "page": 17, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["**5.4**", "**Failure** 4 **to enrol the entity on IPPS/ HCM** 4.5 of Establishment Notice No. 2 of 2019 requires the Responsible Officer to pay for only salaries processed through IPPS/HCM. I however noted that the entity is not enrolled on the IPPS/HCM. Failure to enrol the entity on IPPS/HCM undermines the rationalisation of the HCM investment, accountability, transparency and improved service delivery achieved through the automation of human resource processes. The Accounting Officer explained that the agency was in the process of enrolment onto the IPPS, an alignment of the staff establishment structure had been undertaken to meet the requirements of automation under IPPS. The newly aligned structure was awaiting the necessary approvals from the Board, the Ministry of Public Service and Ministry of Finance, Planning and Economic Development. . 7 . 4 Paragraph", "advised the Accounting Officer to engage with MoPS and ensure that going forward the entity\u2019s payroll is  managed through  IPPS/HCM. I"], ["**5.5**", "**Irregular** 4 **recruitment of graduate trainees** .  7  .  5 A-c (3) of the Uganda Public Service Standing Orders, 2010 provides that appointment in the public service shall be subject to availability of a vacancy in the approved staff establishment and funds in the approved estimates. It noted that fifty (50) graduate trainees were irregularly recruited since the position of graduate trainees is not provided for in the approved staff structure. above practices are irregular since they contravene the Human Resources manual, Public Service Standing orders and the budget execution circulars issued by the PS/ST from time to time. The Accounting Officer explained that recruitment of the trainees was sanctioned by the board to fill the vacancies that had been brought about by the interdictions due to the on-going investigations by the State House Anti-Corruption Unit. Although the Board sanctioned the recruitment of these graduate trainees, the Accounting Officer ought to have sought approval from MoPS given that these positions are not provided for in the approved staff structure. Section The", "advised the Accounting Officer to engage MoPS to have  these recruitments regularised and the staff structure adjusted  to accommodate graduate trainees I"]], "metadata": {"headings": [{"headings_0": {"content": "Department Approve Filled Over Under", "page": 17, "level": 5}}, {"headings_1": {"content": "Table showing a summary of Staff establishment", "page": 17, "level": 3}}], "page": 18, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "Finance and Accounts function will take steps to obtain bills from any persons to whom money may be due, and submit payment vouchers for them to the appropriate Accounting Officer for payment\u201d. \nOn the contrary, I noted an increase in accumulation of domestic arrears at the entity up to UGX.1,639,821,098 representing a 31% growth from the previous financial year of UGX.1,253,580,471. Refer to table below.", "metadata": {"headings": [{"headings_0": {"content": "Department Approve Filled Over Under", "page": 17, "level": 5}}, {"headings_1": {"content": "Table showing a summary of Staff establishment", "page": 17, "level": 3}}, [{"headings_0": {"content": "Department Approve Filled Over Under", "page": 17, "level": 5}}, {"headings_1": {"content": "Table showing a summary of Staff establishment", "page": 17, "level": 3}}]], "page": 19, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Table: Showing trend of domestic arrears for the last four years", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing trend of domestic arrears for the last four years", "page": 19, "level": 1}}, {"headings_1": {"content": "Department Approve Filled Over Under", "page": 17, "level": 5}}], "page": 19, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": [["1", "30 th June, 2020", "335,693,932", "-"], ["2", "30 th June, 2021", "1,253,580,471", "273%"], ["3", "30 th June, 2022", "1,639,821,098", "31%"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing trend of domestic arrears for the last four years", "page": 19, "level": 1}}, {"headings_1": {"content": "Department Approve Filled Over Under", "page": 17, "level": 5}}], "page": 19, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["No.", "Year End", "Amount (UGX)", "Movement"], "type": "table"}}, {"content": "Continued incurrence of domestic arrears adversely hampers budget performance in the subsequent year as outputs anticipated in the appropriated budget cannot be attained due to settlement of the arrears. \nThe Accounting Officer explained that the arrears arose due to the implementation of activities on premise that MoFPED would release supplementary funds to replenish that already repurposed funds on the food and animal intervention.", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing trend of domestic arrears for the last four years", "page": 19, "level": 1}}, {"headings_1": {"content": "Department Approve Filled Over Under", "page": 17, "level": 5}}, [{"headings_0": {"content": "Table: Showing trend of domestic arrears for the last four years", "page": 19, "level": 1}}, {"headings_1": {"content": "Department Approve Filled Over Under", "page": 17, "level": 5}}]], "page": 19, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Table: Showing trend of domestic arrears for the last four years", "page": 19, "level": 1}}], "page": 19, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the outstanding arrears are cleared to nil balance and going forward adhere to the Government commitment control system.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Table: Showing trend of domestic arrears for the last four years", "page": 19, "level": 1}}], "page": 19, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "7.0 Court cases", "metadata": {"headings": [{"headings_0": {"content": "7.0 Court cases", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], "page": 19, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Paragraph 12.12.4 (a) of the Treasury Instructions 2017 provides that contingent liabilities may include the disputes for which legal proceedings are underway e.g. legal suits for breach of contract, any court cases against government with probably material financial implications. \nI noted that the agency was engrossed in four (4) court cases with individuals which could lead to possible loss of funds as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "7.0 Court cases", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}, [{"headings_0": {"content": "7.0 Court cases", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}]], "page": 19, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["1.", "Heif group Ltd Vs NAGRC &DB", "Commercial court", "Suit No.566 of 2021", "Hearing  of plaintiff\u2019s case"], ["2.", "Ruhengyere  (Registered Trustees of church of Uganda Vs NARGRC &DB)", "Land dispute", "Suit No.111 of 2022", "Preliminary hearing"], ["3.", "Njeru stock farm", "", "", ""], ["a", "Elizabeth Nanteza Nabeta (C/0 NAGRC &DB) Vs UNRA & anor", "Land dispute ( Fraudulent ownership of land)", "Suit No. 372 of 2018", "Case hearing"], ["b.", "George Kasedde Mukasa & Mutaka Kibale Daniel Naduli Vs Fredrick Luwaju & 3 other suits", "Land dispute ( Fraudulent ownership of land)", "Suit no. 217 of 2014", "Case hearing"]], "metadata": {"headings": [{"headings_0": {"content": "7.0 Court cases", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], "page": 19, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["SN", "Case", "Court", "Case Reference", "Remarks"], "type": "table"}}, {"content": "In the event that the entity loses these cases, this may result into compensations leading to diversion of public funds thereby hindering service delivery.  \nThe Accounting Officer explained that the cases where the entity had sought legal redress, management had initiated steps to settle the disputes outside the courts of judicature however these were not successful. Steps such as notices of intention to sue, joint boundary opening with clan leaders were sought.", "metadata": {"headings": [{"headings_0": {"content": "7.0 Court cases", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], "page": 20, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "7.0 Court cases", "page": 19, "level": 1}}], "page": 20, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the Attorney General so that the cases in court are managed and resolved.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "7.0 Court cases", "page": 19, "level": 1}}], "page": 20, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Other matter", "metadata": {"headings": [{"headings_0": {"content": "Other matter", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 20, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements;  \n8.0 Land Management", "metadata": {"headings": [{"headings_0": {"content": "Other matter", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 20, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "8.1 Titling and Transfer", "metadata": {"headings": [{"headings_0": {"content": "8.1 Titling and Transfer", "page": 20, "level": 1}}, {"headings_1": {"content": "Other matter", "page": 20, "level": 1}}], "page": 20, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Section 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.  \nI noted that all the 12 out of 16 pieces of land measuring approximately 13,525 hectares the entity held did not have land titles despite receipt of funds in the previous years to have these titles secured.  \nLack of Land titles may result into encroachment, disputes and loss of public land. The Accounting Officer explained that the surveying, mapping, mutation and titling of land was ongoing awaiting the completion of engagements with the district area committees. Furthermore, there is scheduled boundary opening with the neighbours. Where the land is in court, management awaits the court judgements. \nThe Accounting Officer explained that Agency had instituted measures such as mass perimeter fencing of entity ranches, legal redress against stubborn encroachers and joint boundary opening with clan leaders, opinion leaders, and elders in areas where historical boundaries with NAGRC & DB ranches are disputed.", "metadata": {"headings": [{"headings_0": {"content": "8.1 Titling and Transfer", "page": 20, "level": 1}}, {"headings_1": {"content": "Other matter", "page": 20, "level": 1}}, [{"headings_0": {"content": "8.1 Titling and Transfer", "page": 20, "level": 1}}, {"headings_1": {"content": "Other matter", "page": 20, "level": 1}}]], "page": 20, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "8.1 Titling and Transfer", "page": 20, "level": 1}}], "page": 21, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to resolve all forms of encumbrances to ensure uninterrupted utilization of land for service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "8.1 Titling and Transfer", "page": 20, "level": 1}}], "page": 21, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], "page": 21, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information, and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}, [{"headings_0": {"content": "Other Information", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}]], "page": 21, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 21, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 21, "level": 1}}], "page": 21, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of National Animal Genetic Resources Centre and Data Bank. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as the Accounting Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nconsidered 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": "Management Responsibilities for the Financial Statements", "page": 21, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 21, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 21, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 21, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 21, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 21, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 21, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 21, "level": 1}}]], "page": 21, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "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": "Management Responsibilities for the Financial Statements", "page": 21, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 21, "level": 1}}], "page": 22, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "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 Agency's internal control.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 21, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 21, "level": 1}}], "page": 22, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 21, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 21, "level": 1}}], "page": 22, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "list"}}, {"content": "- Conclude on the appropriateness of Accounting Officer's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Agency'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 Agency to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 21, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 21, "level": 1}}], "page": 22, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "list"}}, {"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 is in compliance with the Government of Uganda Public Financial Management laws and regulations.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 21, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 21, "level": 1}}], "page": 22, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "list"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \nOther Reporting Responsibilities \nIn accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 21, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 21, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 21, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 21, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 21, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 21, "level": 1}}]], "page": 22, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 23, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 21, "level": 1}}], "page": 23, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Agency with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThe were no material findings in respect of the compliance criteria for the applicable subject matter. \nJohn F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 23, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 21, "level": 1}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 23, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 21, "level": 1}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 23, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 21, "level": 1}}]], "page": 23, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 23, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 23, "level": 1}}], "page": 23, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Kampala \n19 th December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 23, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 23, "level": 1}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 23, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 23, "level": 1}}]], "page": 23, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Appendix I: Implementation of Planned Outputs Appendix I (a): Partially Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of Planned Outputs Appendix I (a): Partially Implemented out-puts", "page": 24, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 1}}], "page": 24, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": [["1", "Agro- Industrialisat ion", "Agricultural Production and Productivity", "Animal breeding stock multiplied and distributed to farmers country wide for cattle, poultry, goats, pigs, fish etc.", "Breeding, production and multiplication of fish and livestock", "28,325,306", "98", "12", "14", "72"], ["", "Agro- Industrialisat ion", "Storage, Agro- Processing and Value addition", "Cooperative  societies, communities supported with cleaning, drying, grading and processing equipment", "Animal  Feeds Production", "9,226,971", "59", "26", "9", "24"], ["", "", "", "", "", "**37,552,277**", "**157**", "**38**", "**23**", "**96**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of Planned Outputs Appendix I (a): Partially Implemented out-puts", "page": 24, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 1}}], "page": 24, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["No .", "Program", "Sub-program", "PIAP-Outs", "Budget Out-put", "Total Out-put expenditure UGX \u2018000\u201d", "Total No activities", "Number of fully implement ed activities", "No of partially implement ed activities", "No of activities that were not implemented"], "type": "table"}}, {"content": "Appendix I (b): Non Implementation of Activities", "metadata": {"headings": [{"headings_0": {"content": "Appendix I (b): Non Implementation of Activities", "page": 24, "level": 1}}, {"headings_1": {"content": "Appendix I: Implementation of Planned Outputs Appendix I (a): Partially Implemented out-puts", "page": 24, "level": 1}}], "page": 24, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "heading"}}, {"content": [["Breeding, production and multiplication of fish and livestock", "Procurement of superior breeding stock", "9,097,987,486"], [null, "Establishment of a National pig breeding center at Njeru stock farm", "4,492,252,815"], [null, "Quarantine costs for the new breeding stock", "1,000,000,000"], [null, "Procurement of hormones for community breeding outreach programme to support the Parish Development Model", "600,000,000"], [null, "Construct and equip 01 Satellite ART laboratory and genetic evaluation centre in Gulu", "500,000,000"], [null, "Electricity for Bull stud, MBAZARDI, Njeru , Soroti and Northern rgn.", "400,000,000"], [null, "Equipping the product development section of the farm- Apiary", "400,000,000"], [null, "Procurement of breeding bulls for the bull stud", "300,000,000"], [null, "Procurement of brooding materials", "300,000,000"], [null, "Procurement of twelve (12) liquid nitrogen cylinders", "300,000,000"], [null, "Procurement of superior breeding stock- Bulago", "300,000,000"], [null, "Procurement of a tractor for cultivation and general gardening", "250,000,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I (b): Non Implementation of Activities", "page": 24, "level": 1}}, {"headings_1": {"content": "Appendix I: Implementation of Planned Outputs Appendix I (a): Partially Implemented out-puts", "page": 24, "level": 1}}], "page": 24, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "columns": ["Budget Out put", "Activities", "Amount (UGX)"], "type": "table"}}, {"content": "21", "metadata": {"headings": [{"headings_0": {"content": "Appendix I (b): Non Implementation of Activities", "page": 24, "level": 1}}, {"headings_1": {"content": "Appendix I: Implementation of Planned Outputs Appendix I (a): Partially Implemented out-puts", "page": 24, "level": 1}}], "page": 24, "document_name": "National Animal Genetic Resource Centre and Data Bank  Report of the Auditor General ,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL", "ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK FOR THE YEAR ENDED 30 TH JUNE,", "2023 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", "  1.0 Implementation of the approved budget - 1", "  2.0 Food and animal feed security intervention - 5", "  3.0 Construction and renovation of farm infrastructure on NAGRC & DB Farms - 9", "  4.0 Outstanding Letters of Credit - 10", "  5.0 Management of the Government Salary Payroll - 12", "Emphasis of Matter - 15", "  6.0 Outstanding Domestic arrears - 15", "  7.0 Court cases - 16", "Other matter - 17", "  8.0 Land Management - 17", "Other Information - 18", "Management Responsibilities for the Financial Statements - 18", "Auditor's Responsibilities for the audit of the Financial Statements - 18", "Other Reporting Responsibilities - 20", "Report on the Audit of Compliance with Legislation - 20", "Appendix I: Implementation of Planned Outputs - 21", "Appendix I (a): Partially Implemented out-puts - 21", "Appendix I (b): Non Implementation of Activities - 21"], "page": 2}]}
\ No newline at end of file
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "NO.2000002291  \nFOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "page": 1, "level": 1}}], "page": 2, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": [["BoU", "Bank of Uganda"], ["ESIA", "Environmental and social Impact assessment"], ["FYR", "Financial Year"], ["GOU", "Government of Uganda"], ["IESBA", "International Ethics Standards Board for Accountants"], ["IFAD", "International Fund for Agricultural Development"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["KOPGT", "Kalangala Oil Palm Growers Trust"], ["LGs", "Local Governments"], ["MAAIF", "Ministry of agriculture, animal industry and fisheries"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["NEMA", "National Environmental management Authority."], ["NOPP", "National Oil Palm Project"], ["OPBL", "Oil Palm Buvuma Limited"], ["PMU", "Project Management Unit"], ["PSC", "Project Steering Committee"], ["UGX", "Uganda Shillings"], ["VODP 2", "Vegetable Oil Development Project 2"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 4, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "NO.2000002291 FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 4, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "page": 4, "level": 1}}], "page": 4, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "Opinion \nI have audited the accompanying financial statements of National Oil Palm Project (NOPP) IFAD LOAN NO.2000002292 & GRANT NO.2000002291 for the financial year ending 30 th June 2023, which comprise of the Statement of Receipts and Payments, Statement of comparison of budget and actual amounts, Statement of special account activities for the year ended 30 th June 2023 together with other accompanying statements and schedules for the year then ended, and notes to the financial statements, which have been prepared on the cash basis of the accounting as per the policies set out under Note 1(a). \nIn my opinion, the accompanying financial statements of National Oil Palm Project (NOPP) IFAD LOAN NO.2000002292 & GRANT NO.2000002291 for the year ending 30 th June 2023 are prepared in all material respects, in accordance with the basis of accounting described under Note 1(a) of the financial statements and in conformity with the IFAD guidelines and terms of the financing Agreement.", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "page": 4, "level": 1}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "page": 4, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "page": 4, "level": 1}}]], "page": 4, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], "page": 4, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "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 Project 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. of Kalangala and Buvuma. The Project became effective on 1st of March 2019 and is expected to end on 28th February 2029. The Project expected total cost is USD.210.5 Million (UGX.814.5Billion) and is funded by International Fund for Agricultural Development (IFAD) Loan (USD.75.82M) & Grant (USD.1.21M), Government of Uganda (USD.11.747M), Loan reflows (USD.13.830M), Farmers (Small holder farmers, Commercial farmers and the farmer organizations) (USD.17.2M) and Private Sector contribution (USD.90.622M). The goal of NOPP is inclusive rural transformation through oil palm investment. The development objective is to sustainably increase rural incomes through opportunities generated by the establishment of an efficient oil palm industry that complies with modern environmental and social standards. This will be through the three project outcomes i.e. establishment of sustainable supply chains for oil palm growers; diversification and increased resilience of household livelihoods and creation of an enabling environment for sustainable scaling-up of oil palm investment. I undertook procedures to confirm if the project underwent proper project initiation and approval. I further reviewed if the project was being implemented as expected. Based on the procedures undertaken I observed the following; 1.1 Preparation of Project profile for the Project Paragraph 3.7 of the Project Development Committee Guidelines 2016 requires that the vote shall be required to prepare a project profile for each concept note approved by the PS/ST. The objective of the profile shall be to structure the proposed project so as to set a firm foundation for monitoring and evaluation of project activities. The project structure shall also indicate", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}]], "page": 4, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "2.0 Project Implementation 2.1 Disbursement performance", "metadata": {"headings": [{"headings_0": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 6, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "I compared the total cumulative disbursements of project funds as of 30 th June 2023 against the project financing agreement and noted that the total cumulative disbursements to date were less than expected as per the project financing agreement as shown in the table below; \nTable showing IFAD funding", "metadata": {"headings": [{"headings_0": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}]], "page": 6, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": [["Project year -4 (2022/2023)  Loan Funding IFAD", "130,064,209,080", "65,993,317,895", "64,070,891,185"], ["Project year (2022/2023) Grant Funding -4 IFAD", "3,588,887,400", "0", "3,588,887,400"], ["**Total**", "133,653,096,480", "59,820,898,413.93", "67,659,778,585"]], "metadata": {"headings": [{"headings_0": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 6, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["Details", "Expected total disbursement as per Project Design Report (UGX)", "Actual disbursement as of 30 th June 2023 (UGX)", "Undisbursed funds (UGX)"], "type": "table"}}, {"content": "Table showing Government of Uganda Counterpart funding", "metadata": {"headings": [{"headings_0": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 6, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": [["Project year -4 (2022/2023)", "21,013,301,940", "22,481,532,712", "1,468,230,772"]], "metadata": {"headings": [{"headings_0": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 6, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["Details", "Expected disbursement Project Design Report (UGX) total as per", "Actual disbursement as at 30 th June 2023 (UGX)", "Over disbursed funds (UGX)"], "type": "table"}}, {"content": "2.2", "metadata": {"headings": [{"headings_0": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 7, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "Cumulative achievement of Project activities", "metadata": {"headings": [{"headings_0": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}], "page": 7, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "I compared the cumulative performance for a sample of project activities against the cumulative targets for the current year (Year 4) to assess the extent to which project targets had been achieved over time. \nI sampled nine (9) activities worth UGX.48.818Bn and noted that targets for two (2) activities worth UGX.12.885Bn had been fully achieved while targets for the remaining seven (7) activities worth UGX.35.933Bn were yet to be achieved. Appendix I refers. \nFailure to achieve project targets cumulatively affects service delivery. \nThe Accounting Officer explained that the cumulative underperformance was due to the effects of COVID-19 at that time and the pre-conditions that have limited expansion in new hubs such as environmental studies. ESIAs approvals for the new hubs had all been concluded and approved by IFAD. Expansion in new hubs awaited for final approval by NEMA as required. \nRecommendation \nI advised the Accounting Officer to fast track the implementation of planned activities in order to recover the lost time. \n3.0  \nPerformance of the budget for the year \n3.1", "metadata": {"headings": [{"headings_0": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}, [{"headings_0": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}], [{"headings_0": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}], [{"headings_0": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}], [{"headings_0": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}], [{"headings_0": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}], [{"headings_0": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}], [{"headings_0": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}]], "page": 7, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "Performance of Project Receipts", "metadata": {"headings": [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}], "page": 7, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "The Project had an approved budget of UGX.48.74Bn for the financial year 2022/2023, out of which UGX.48.74 was available for spending, representing 100% performance as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}], "page": 7, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": [["Source", "Approved budget (UGX \u2018Bn)", "Receipts/warrants/funds availed (UGX \u2019Bn)", "Variance (UGX\u2019 Bn)", "%age performance"], ["GOU", "5.240", "5.24", "0", "100"], ["Donor Funds", "43.500", "43.500", "0", "100"], ["**Total**", "**48.74**", "**48.74**", "**0**", "**100**"]], "metadata": {"headings": [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}], "page": 7, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": [["GOU", "5.239", "1.944", "37%", "3.285", "0.010"], ["Donor Funds", "43.500", "23.102", "53%", "0", "20.398"], ["**Total**", "**48.739**", "**25.046**", "**51%**", "**3.285**", "**20.408**"]], "metadata": {"headings": [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}], "page": 8, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["Source", "Receipts/war rants (UGX \u2018Bn)", "Actual Expenditure on Nopp activities (UGX \u2018Bn)", "Percentage performance", "Repurposed funds (UGX \u2018Bn)", "Unspent balance (UGX \u2018Bn)"], "type": "table"}}, {"content": "The repurposing of the available project funds, and the failure to absorb all the available funds, resulted into non-implementation of a number of Project activities. Appendix II refers. \nFailure to implement some of the Project activities impacted service delivery as summarized below:", "metadata": {"headings": [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}]], "page": 8, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "a) 754 Hectares of Smallholder oil palm garden owners were not availed with development loans.  \nb) Mayuge farmers are missing out on the benefits of a Trust and best management practice capacity buildings for OPG organisations in Buvuma and Mayuge were not procured  \nc) 10km access road was not constructed in the year, thus denying the community a better transportation network for the farm produce.  \nd) Fertiliser stores were not constructed, which affected the storage of fertilizer and may affect the fertilizer effectiveness in the field gardens.  \ne) Research planed objectives were not achieved.  \nf) 636 hectares of out growers' farmland was not surveyed and assessed for suitability for oil palm growing which affected identification of beneficiaries.  \ng) Financial Institution's services to the intended beneficiaries have been delayed which affects access to loans by farmers.  \nh) 26 lead farmer plots were not funded. Consultancy for business skilling, vocational skilling and financial accessibility in Buvuma and Kalangala was not procured, thus denying the intended communities training in advanced skills.  \ni) 1101 Households were not trained in income-generating activities which denies farmers knowledge and skill of managing their enterprises.  \nj) 1000 households were not trained in agribusiness which denies farmers knowledge and skill of managing their enterprises. \nis a summary of my observations, details of which have been provided as Appendix III. \nTable showing the extent of service delivery from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}]], "page": 8, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Supply of furniture for  Buvuma Hub", "37,000", "\uf0b7 All the furniture was delivered to the Office Hub.  \uf0b7 Furniture located in  unsecured/ unlocked room.", "\uf0b7 While the service was delivered to the users, it may be short-lived due to lack of security controls  the furniture. to", "The Accounting Officer explained that CCTV and access control is in place.  The fertilizer store contract includes the fence with a gate which will further limit access to unauthorized person."], ["2", "Supply of heavy duty photocopyi ng  machine", "34,500", "\uf0b7 The photocopier was delivered at the Hub officer and is functional. However  the machine is placed in a publically accessible  location of the Office exposing it to risk of damage  and theft. a", "\uf0b7 Service delivery may be short-lived due to uncontrolled access  the machine. of", null], ["3", "Constructio n of access roads in Buvuma (16.4Km)", "778,511", "\uf0b7 Road \uf0b7 Pending formation, Swamp  filling, gravelling  partially done and culverts installed. Installation  of relief  culverts, Construction of catch  water drains and gravel completion  in some  partially gravelled  sections.  \uf0b7 Culvert lines silting:  some culvert lines in 3 sections  had broken culvert pieces leading to noticeable depressions  in those sections of the road.  \uf0b7 Contractor not on site.  \uf0b7", "\uf0b7 Service delivery may be delayed since completion was  expected January 2024 and the contractor was not on site at inspection time in November.", "The Accounting Officer explained that though the contractor was not on site, the contract performance was ahead of schedule standing at 95%."], ["4", "Constructio n of 32 Km of  farm roads", "873,433", "\uf0b7 Completed works include  road shaping/formatio n, gravel, side drains and partly culvert installation.  \uf0b7 Pending works", "\uf0b7 Service delivery may be delayed in some sections of the road that are not  completed since this was a planned  annual activity.", "The Accounting Officer explained that completion of works is expected by end of November, 2023."]], "metadata": {"headings": [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}], "page": 9, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["S/n", "Activity details", "Total expenditure (UGX) \u201c000\u201d", "Summary findings of", "service Conclusion regarding delivery", "Management Response"], "type": "table"}}, {"content": [["", "included mainly part  culvert installation, compaction and stone pitching.", "", "", null, null], ["5", "and Environme ntal  Social Impact Assessmen t- Mayuge", "148,662", "\uf0b7 Report in place but recommendations not implemented due to delays in approval  by NEMA", "\uf0b7 Service delivery is delayed", "The Accounting Officer explained that NEMA has been engaged and is expected to provide approval by end of November, 2023."], ["6", "and Environme ntal  Social Impact Assessmen t- Masaka", "129,740", "\uf0b7 Report in place but Recommendation s  not implemented due to delays in approval  by NEMA", "\uf0b7 Service delivery is delayed", "The Accounting Officer explained that Submission to NEMA is pending completion of farmer mapping. This is expected to be completed and submission made by December, 2023."], ["7", "Environme ntal Audit Bugala Islands", "169,150", "\uf0b7 Report in place but Recommendation s  implemented. not", "\uf0b7 Service delivery is delayed", "The Accounting Officer explained that the Environment and social monitoring plans (ESMP) have been updated to include NEMA recommendation and is being used to guide the project implementation."]], "metadata": {"headings": [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}], "page": 10, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["S/n", "Activity details", "Total expenditure (UGX) \u201c000\u201d", "Summary findings of", "service Conclusion regarding delivery", "Management Response"], "type": "table"}}, {"content": "Recommendation \nappears to be materially misstated. If based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}]], "page": 10, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Responsibility for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}], "page": 11, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "The Project Management is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Project Funding Guidelines, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. \nIn preparing the financial statements, Management is responsible for assessing the project\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the National Oil Palm Project and using the Project Funding Guidelines, unless management has a realistic alternative to the contrary. Management is responsible for overseeing the Project\u2019s financial reporting process. \nAuditor's Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}]], "page": 11, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"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 judgment and maintain professional skepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}]], "page": 11, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "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": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}], "page": 11, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "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 Project\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}], "page": 11, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "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": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}], "page": 11, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "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 uncertainty exists related to events or conditions that may cast significant doubt on the Project\u2019s 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", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}], "page": 11, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "list"}}, {"content": "obtained up to the date of my auditor's report. However, future events or conditions may cause the National Oil Palm Project to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}], "page": 12, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "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": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}], "page": 12, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "list"}}, {"content": "I communicate with the Management regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \nI also provide the Management with a statement that I have complied with relevant ethical requirements regarding independence and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. \nFrom the matters communicated with Management, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}]], "page": 12, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 12, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}], "page": 12, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 12, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}], "page": 12, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 12, "level": 2}}], "page": 12, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Project with specific matters in key legislations.  \nI performed procedures primarily to identify findings but not to gather evidence to express assurance.", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 12, "level": 2}}], "page": 12, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE STATEMENT OF SPECIAL ACCOUNTS ACTIVITIES OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT NO.2000002291", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE STATEMENT OF SPECIAL ACCOUNTS ACTIVITIES OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT NO.2000002291", "page": 13, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 2}}], "page": 13, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE STATEMENT OF SPECIAL ACCOUNTS ACTIVITIES OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT NO.2000002291", "page": 13, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 2}}], "page": 13, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE STATEMENT OF SPECIAL ACCOUNTS ACTIVITIES OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT NO.2000002291", "page": 13, "level": 1}}], "page": 13, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "Opinion \nI have audited the statement of Special Account activities of the National Oil Palm Project IFAD LOAN NO.2000002292 & GRANT NO.2000002291 for the year ended 30 th June, 2023 which is set out on pages 20 of the financial statements. \nIn my opinion, the Project Management complied in all material respects, with IFAD rules and procedures and the Statement of Special account activities for the National Oil Palm Project IFAD LOAN NO.2000002292 & GRANT NO.2000002291 present fairly in all material respects, the accounts transactions and the closing balances as at 30 th June 2023.", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE STATEMENT OF SPECIAL ACCOUNTS ACTIVITIES OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT NO.2000002291", "page": 13, "level": 1}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE STATEMENT OF SPECIAL ACCOUNTS ACTIVITIES OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT NO.2000002291", "page": 13, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE STATEMENT OF SPECIAL ACCOUNTS ACTIVITIES OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT NO.2000002291", "page": 13, "level": 1}}]], "page": 13, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Responsibility for the Designated Account Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 13, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "Project management is responsible for the preparation of the statement of special account activities and their fair presentation in accordance with the requirements for the Government of Uganda regulations and IFAD Guidelines. Management is also responsible for designing and implementing internal controls relevant to the preparation of the statement of special account activities that are free from material misrepresentation, whether due to fraud or error and selecting and applying appropriate accounting policies and making accounting estimates that are reasonable in the circumstances. \nAuditor\u2019s Responsibility \nMy responsibility is to express an opinion on the statement of special account activities based on my audit. I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs) and IFAD Guidelines on auditing. Those standards and the financing guidelines require that I plan and perform the audit to obtain reasonable assurance about whether the statement of special account activities are free from material misstatement. \nAppendices  \nAppendix I: Cumulative achievement of Project targets", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}, [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}]], "page": 13, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Outreach", "Number  of persons receiving project services.", "24,490", "6,746", "", "26", "1.118", "Not achieved", "Slow implementatio n  inadequate supervision. and", "to A number of project targeted persons may never benefit due the slow progress.", "Delay was due to effects of COVID-19 where  mobilising farmer beneficiaries was not permissible."], ["2", "for palm Sustainable supply chains  oil  growers established", "Number smallholder growers FFBs processors of OP selling to", "1,959", "2706", "747", "138", "0.579", "Fully achieved.", "n/a", "The  intended objective is being achieved under this activity.", "Appreciated"], ["3", "Smallholde r oil palm plantations established", "Number  of hectares planted and grown by smallholder OP growers", "10,900", "6,652", "4,248", "39", "10.531", "Not achieved", "and Slow implementatio n in hubs of Mayuge, Masaka Mukono.", "Intended project objective may be delayed or may not be achieved by end of project.", "Limitations of the expansion to new hubs which has now been approved by IFAD awaiting for NEMA final approval as required"], ["4", "Support infrastructu res established", "Km of access roads constructed/rehab ilitated", "600", "32", "568", "5", "0.873", "Not achieved", "Slow implementatio n  inadequate supervision. and", "Intended project objective may be delayed or may not be achieved by end of project.", null], ["5", "Social risks mitigated.", "Number  of households graduating household methodologies programme from", "4,892", "751", "4141", "15.4", "2.671", "Not achieved", "Slow implementatio n  inadequate supervision. and", "Social  risks mitigation objective may not be achieved by the project.", "With approval of new  hubs, implementation will speed-up."], ["6", "Ferry for", "No. of vehicles", "1", "1", "0", "100", "12.306", "Fully achieved.", "nil", "Ferry  services", "Appreciated"]], "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 14, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["No", "Activity", "Performance indicator", "Cumulat ive Target by 30 th June 2023 Y1, Y2, Y3, Y4", "Cumulativ e Actual performa nce by 30 th June 2023", "Varianc e", "%ag e perf orma nce", "Amount Spent", "Audit comment Fully achieved/ not achieved", "Cause of under performance", "Effect on service delivery", "Management Response"], "type": "table"}}, {"content": "11", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 14, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "Buvuma Island /f", "", "", "", "", "", "", "", "", "achieved.", ""], ["7", "Policy and institutiona l  arrangeme nts for OP sector developme nt established", "Number  of policies, strategy and bill for oil palm development prepared  and proposed to policy makers  for approval", "2", "0", "2", "0", "0.272", "Not achieved", "Slow implementatio n  inadequate supervision. and", "Regulation  and guidance of the Oil palm  sector development may be delayed.", "This  required Regulatory impact assessment (RIA) as required by GoU. The RIA is in the final stages of completion."], ["8", "Enabling environme nt created for sustainable scaling-up of oil palm investment", "Number hectares plantations established private companies [inc BIDCO] of of by sector (ha)", "5000", "2300", "2700", "46", "18.381", "Not achieved", "This  partly caused  by delays  in acquisition of land  by government  for leasing to the  private investor.", "Creation of enabling environment  for sustainable scaling- up of oil palm investment  is delayed.", "To-date, Planting stands at 2,300 ha Delay has been affected by delayed compensation  & verification of PAPs by MoHUD which has been concluded for  additional 2,537.12 ha. This will be followed by compesations when funds are released by MoFPED."], ["9", "National OP research capacity strengthen ed", "Number  of publications  (policy  briefs, strategic technical papers, research publications and BMP manuals)", "15", "3", "12", "20", "2.087", "Not achieved", "Slow implementatio n  inadequate supervision. and", "Delays in research out puts may delay availability  of information about the  most appropriate applicable practices, innovations  and guidance for the Oil palm sector.", "The  research outputs done so far includes,  Best Management Practices plots, pest and  disease surveillance reports and research trials have  been established,  with data  collection ongoing \u2013 among others. Oil palm being a 25-year crop necessitates long durations of"]], "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 15, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["No", "Activity", "Performance indicator", "Cumulat ive Target by 30 th June 2023 Y1, Y2, Y3, Y4", "Cumulativ e Actual performa nce by 30 th June 2023", "Varianc e", "%ag e perf orma nce", "Amount Spent", "Audit comment Fully achieved/ not achieved", "Cause of under performance", "Effect on service delivery", "Management Response"], "type": "table"}}, {"content": "12", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 15, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "data collection prior to the publication of meaningful research papers.", null, null, null, null, null, null, null, null, null, null], ["", "**Total**", "", "", "", "", "", "**48.818**", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 16, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["No", "Activity", "Performance indicator", "Cumulat ive Target by 30 th June 2023 Y1, Y2, Y3, Y4", "Cumulativ e Actual performa nce by 30 th June 2023", "Varianc e", "%ag e perf orma nce", "Amount Spent", "Audit comment Fully achieved/ not achieved", "Cause of under performance", "Effect on service delivery", "Management Response"], "type": "table"}}, {"content": "Appendix II: Un-implemented activities as a result of Under-absorption of Funds", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 16, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Smallholder palm 1.1:  oil plantations developed", "754 Hectares of Smallholder oil palm not established with development loans", "9.265", "Change of the payment system from BBS to IFMS that required creation of farmers\u2019 supplier numbers. The process of disbursing development loans is now being handled through the Fund manager"], ["2", null, "636 hectares of Out growers farm land not surveyed and assessed for suitability for oil palm growing", "0.092", "This activity could not be completed in time due to long processes as far as land surveying was concerned. However, it has been rolled over to this current FY 2023/24 and is on-going."], ["3", null, "7 Field visits on adaptive trials for Oil Palm in the new hubs and sites.", "0.014", "Slow implementation of project activities by management"], ["4", null, "No Financial Institutions procured", "0.090", "Slow implementation of project activities by management"], ["5", null, "Airtime for Talk shows on Radio & Television", "0.010", "Slow implementation of project activities by management"], ["6", null, "Acquisition of Land for nucleus estate", "3.285", "Funds were repurposed to other activities under main ministry."], ["7", "1.2 Development of  OPG Organizations", "Consultancy firm to strengthen OPG organizations in Buvuma and Mayuge procured but consultancy annual target was not performed by 55%.", "0.221", "Slow implementation of project activities by management"], ["8", "", "Formation of Mayuge Oil Palm Growers Trust not done", "0.030", "Slow implementation of project activities by management"], ["9", "", "MIS software for Buvuma OPGC procured", "0.080", "Slow implementation of project activities by management"], ["10", "", "Support to Buvuma Cooperative mobilization and sensitization activities for", "0.024", "Slow implementation of project activities by management"], ["11", "", "Procurement of fireproof filing cabinet for Buvuma office", "0.012", "Slow implementation of project activities by management"], ["12", "", "Board meetings for BOPGT", "0.065", "Slow implementation of project activities by management"], ["13", "1.3:  Support", "16 km of access roads construction not yet", "1.508", "Slow implementation of project activities by management."]], "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 16, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["S/N", "Sub-Component", "Activity", "Amount (UGX) Bn", "Reason/Attribution"], "type": "table"}}, {"content": "13", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 16, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "Infrastructures Established", "completed and another additional 10km expected to be constructed were not procured.", "", "39% of budget was expended by year end. The 10km was part of survey and design and to be contracted in the subsequent phase of works."], ["14", null, "Fertilizer stores not constructed", "0.608", "Slow implementation of project activities by management. The procurement of a contractor is In final stages expected to be concluded by January, 2024."], ["15", "2.1: Alternative Economic Opportunities", "53 out of 73 lead farmer plots not funded, Consultancy for business skilling, vocational skilling and financial accessibility in Buvuma and Kalangala not procured", "0.510", "Slow implementation of project activities by management"], ["16", null, "Consultancy for business skilling, vocational skilling and financial accessibility in Buvuma and Kalangala", "0.201", "Slow implementation of project activities by management. Consultancy services have been procured and implementation is now on-going."], ["17", null, "Designing Printing of farmer diary for OPGs in Buvuma and non OPGs in Kalangala", "0.031", "Slow implementation of project activities by management"], ["18", null, "Training of landless women and youths in Buvuma town council in mushroom growing", "0.023", "Some of the activities were halted and are now being implemented."], ["19", "", "Training of landless women and youth in Buvuma on bee keeping and honey post harvest handling and honey processing.", "0.315", "Some of the activities were halted and are now being implemented."], ["20", "", "Baseline data collection and mapping of beneficiaries in Kalangala and Buvuma", "0.016", "Some of the activities were halted and are now being implemented."], ["21", "", "sensitization and dissemination of agriculture intensification strategy in Buvuma and Kalangala", "0.018", "Some of the activities were halted and are now being implemented."], ["22", "2.2: Mitigation of Social Risks", "103 Household mentors not deployed and trained", "0.349", "Slow implementation of project activities by management. The remaining was rolled over to this current FY and is being implemented."], ["23", null, "10715 community members not sensitized on Gender issues, HIV/AIDS, Food and Nutrition, disaggregated by age and gender", "0.382", "The contracting process of the service provider suffered the administrative  It was however, concluded and implementation on-going. review."], ["24", null, "1290 households' mentees not trained on gender issues, HIV/AIDS, food & nutrition", "0.139", "Slow implementation of project activities by management"]], "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 17, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["S/N", "Sub-Component", "Activity", "Amount (UGX) Bn", "Reason/Attribution"], "type": "table"}}, {"content": "14", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 17, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "", "", "", null], ["25", "", "318 persons not sensitized on land rights, land management and tenure security, disaggregated by gender and age.", "0.152", "Slow implementation of project activities by management"], ["26", "2.3 Environment, Health and Safety", "ESIA proposed mitigation measures and NEMA conditions of approval pending compliance", "1.512", "Slow implementation of project activities by management."], ["27", null, "degraded land restoration is partially done", "0.233", "Slow implementation of project activities by management. This has been rolled over to this current FY and is on-going."], ["29", null, "132 Local Environment Committees (LECs) Not established, except in buvuma.", "0.066", "Slow implementation of project activities by management."], ["30", null, "No farmers sensitised and/or trained on Environment, Health and Safety issues", "1.052", "Slow implementation of project activities by management. This has been rolled over to this current FY and is on-going."], ["31", null, "Staff not trained in Environmental, Health and Safety aspects", "0.189", "Slow implementation of project activities by management"], ["32", null, "office equipment not procured for the respective District Local Governments of Buvuma and Kalangala", "0.126", "Slow implementation of project activities by management"], ["31", "for OP 3.1: Policy and institutional support  sector  development", "28% pending in regard to management consultancy  Impact Assessment on  Regulatory", "0.101", "Slow implementation of project activities by management but The policy process is at the final step of the Regulatory Impact Assessment stage."], ["34", "3.2:Strengthen the National Capacity for Oil Palm Research", "Partial funding of annual Oil Palm Research Budget activities", "0.233", "Slow implementation of project activities by management. The unimplemented activities were rolled over to this current FY- 2023/24 and are being implemented."], ["35", "4:1: Management Project", "PMU operations partially implemented", "0.982", "Slow implementation of project activities by management. The unimplemented activities were rolled over to this current FY- 2023/24 and are being implemented."], ["36", null, "Project interventions planned, monitored, evaluated and reported partially implemented", "0.850", null], ["37", null, "Partial  Project interventions and results Communicated and the  Managed appropriately. implementation Knowledge  thereof of", "0.057", null], ["", "**Total**", "", "**22.841**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 18, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["S/N", "Sub-Component", "Activity", "Amount (UGX) Bn", "Reason/Attribution"], "type": "table"}}, {"content": "15", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 18, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix III: Findings from the Physical Inspections", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Findings from the Physical Inspections", "page": 19, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}], "page": 19, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": [["**1**", "Supply of furniture for Buvuma Hub", "37,000", "\uf0fc -All the furniture was delivered to \uf0fc Furniture located in unsecured/ the Office Hub. unlocked room.", "", "", "CCTV is in place and access control.  The fertilizer store contract includes the fence with a gate which will further limit access  unauthorized person. to"], [null, null, "", null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Findings from the Physical Inspections", "page": 19, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}], "page": 19, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["", "Activity details", "Total expenditure (UGX) \u201c000\u201d", "Summary of findings", "Pictures", "None", "Management responses"], "type": "table"}}, {"content": "16", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Findings from the Physical Inspections", "page": 19, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}], "page": 19, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL", "PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT NO.2000002291 FOR THE", "YEAR ENDED 30 TH JUNE, 2023 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", "  1.0 Project Back ground - 1", "  2.0 Project Implementation - 3", "  3.0 Performance of the budget for the year - 4", "Other Information - 7", "Management Responsibility for the Financial Statements - 8", "Auditor's Responsibilities for the audit of the Financial Statements - 8", "Other Reporting Responsibilities - 9", "Report on the Audit of Compliance with Legislation - 9", "REPORT OF THE AUDITOR GENERAL ON THE STATEMENT OF SPECIAL ACCOUNTS", "ACTIVITIES OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 &", "GRANT NO.2000002291 FOR THE YEAR ENDED 30 TH JUNE 2023 - 10", "Opinion - 10", "Management Responsibility for the Designated Account Statements - 10", "Auditor\u2019s Responsibility - 10", "Appendices - 11", "Appendix I: Cumulative achievement of Project targets - 11"], "page": 2}]}
\ No newline at end of file
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+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF NEBBI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u00b0! JUNE 2023 \nO \n2597 v 4 \nOFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [[], [], []], "page": 1, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \nTABLE OF CONTENTS  \nLiSE Of ACONY MIS cassseasssusiceneixasuctncdsannnscecsessenyysnnnnens 100 an en TEE tats anne nennen iii ODiNiON.....scccccsssssecneecessceseessesscueeseessserecseueecesseeeeneessenseueecnssanseseeeeccssausersonsonseeesansesseaees 1 \nB\u00e4sis for Opinion \nsete sieh Wai AK5s danterneesenerteens eres anne 1 sisssscwsccescsseeneersernrenes enornesermnaneneans \nKey Audit Matters ...uununesnenenenonennnnnnnnnnnnnnnnennnnonennnnenunnnnnesnnennsnnentsnsenssnnnnsnnnnssenntnnssnnennnnen 1 \n1.0 \nImplementation Of The Approved Budget ..zueeeseensnennnnnnnnnenennnnnnnnnnnnnnnnnnnnnnnnnennnen nen 1 2.0 Management of the Government Salary Payroll .....eeersennernennnnnnnnnnnnnnnnnnnnennnsnnnennn 9 Emphasis of Matter......usensennnnnennnnnnnnenonnsnnnnnennnnennnnnnneennsensnnenennnenssnsnsnnsennsssnnessennentn 12 \n30 \nIncrease in Liabilities.........0000onennenneunnunn une uam ann nn ann rn nnnenn ana eeneeenn 12 \n4.0 \nChange in Accounting Policy to recognise Fixed Assets using the accrual basis of ACCOUNCING.....cccccceeeeseeseesceeeeeeeeeeensnccceneeceeecsseaaeeeeeeeeesssseceeeeeeeeeseseceenseesencusaggeeseesessenaeeas 13 \nCther Matter \nnn a En neu 13 sus an ana anne ann er \n5.0 \nImplementation of Key Government Grants/Programmes (FOCUS AREAS) une. 13 \nOther Infonniallen \nnn nn nn parr ee 23 aa... \nManagement'\u2019s Responsibility for the Financial Statements.....uunsnennseenennenenensenennnnenennnennnnen 23 Auditor\u2019s Responsibility for the Audit of Financial Statements......uunersnneesnnnenennnnnnenennennennnn 23 Other Reporting Responsibilities..........e.r220s4000nnnnnonnennnnnennnnnnnnnnnnnnnnnnnsensnnnnnnsnennrennnnnnen 24 Report On the Audit of Compliance With Legislation .....uunseersennnsnnnnnnnnnnnnnnnnennennenennentennenn 24 6.0 Implementation of the Parish Development Model ....uuenerssenesnennnnnnnnnnnnnnnnnnnennnnnnnt 24 Appendices .uusersnensnnensnnnnnnnnnnnnennnnnnenennnennnnennnnnnnnennnnnnnnnennnnensnnnrsnensssnsssensnensnnensenntnnnant 33 \nsuonnansu] SUORNANSUT Z00z \u2018jenueW Z00z yuawdojanag", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": 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{"headings_1": {"content": "Aoujny : SNSSY", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wuawdojaneq", "metadata": {"headings": [{"headings_0": {"content": "wuawdojaneq", "page": 4, "level": 5}}, {"headings_1": {"content": "10,", "page": 4, "level": 5}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "-", "metadata": {"headings": [{"headings_0": {"content": "wuawdojaneq", "page": 4, "level": 5}}, {"headings_1": {"content": "10,", "page": 4, "level": 5}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "waysks awa\u0131dns wa}sAs awa\u0131dns JUBWWAINDOJd salnuaby \u201d |eI20S wegs\u00e4s suopenbay D1GNd 0}", "metadata": {"headings": [{"headings_0": {"content": "waysks awa\u0131dns wa}sAs awa\u0131dns 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1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": pny Bununossy Buunossy pue  \nuo\\}elossy SIOJSUEAL a\u0131npn.yseujui", "metadata": {"headings": [{"headings_0": {"content": "APny } Aunseas|", "page": 4, "level": 2}}, {"headings_1": {"content": "waysks awa\u0131dns wa}sAs awa\u0131dns JUBWWAINDOJd salnuaby \u201d |eI20S wegs\u00e4s suopenbay D1GNd 0}", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pefoig", "metadata": {"headings": [{"headings_0": {"content": "pefoig", "page": 4, "level": 1}}, {"headings_1": {"content": "APny } Aunseas|", "page": 4, "level": 2}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JUSWUISAOD UONeZIUEBIO pue Jo |BIDUBUL4 JEDUBUIY DIjqNd SYUOWULIBAOH pue snogeq TS Juswabeuen; yuewebeuew PunJ JeyuaWuIanobJBJU] jedisiuny)", "metadata": {"headings": [{"headings_0": {"content": "JUSWUISAOD UONeZIUEBIO pue Jo |BIDUBUL4 JEDUBUIY DIjqNd SYUOWULIBAOH pue snogeq TS Juswabeuen; yuewebeuew PunJ JeyuaWuIanobJBJU] jedisiuny)", "page": 4, "level": 4}}, {"headings_1": {"content": "pefoig", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Juswa\u00dfeuen jo Buyuue|q JUSLWUIAAO5 \u2014 Je1aUa5 alun jesodsiq Junoaay \u201cuonepossy Juaunamodwg", "metadata": {"headings": [{"headings_0": {"content": "Juswa\u00dfeuen jo Buyuue|q JUSLWUIAAO5 \u2014 Je1aUa5 alun jesodsiq Junoaay \u201cuonepossy Juaunamodwg", "page": 4, "level": 1}}, {"headings_1": {"content": "JUSWUISAOD UONeZIUEBIO pue Jo |BIDUBUL4 JEDUBUIY DIjqNd SYUOWULIBAOH pue snogeq TS Juswabeuen; yuewebeuew PunJ JeyuaWuIanobJBJU] jedisiuny)", "page": 4, "level": 4}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uoresIunwwoy JosAeg pue pue pue pue Juawsbeuen py JO A1e}a19a5 sJapua] [E51", "metadata": {"headings": [{"headings_0": {"content": "uoresIunwwoy JosAeg pue pue pue pue Juawsbeuen py JO A1e}a19a5 sJapua] [E51", "page": 4, "level": 4}}, {"headings_1": {"content": "Juswa\u00dfeuen jo Buyuue|q JUSLWUIAAO5 \u2014 Je1aUa5 alun jesodsiq Junoaay \u201cuonepossy Juaunamodwg", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "epue\u00dfn jouuosieg spiepuejs sjuawyedagq uoneonpy POLY jesods\u0131q 13 / junoady pue", "metadata": {"headings": [{"headings_0": {"content": "epue\u00dfn jouuosieg spiepuejs sjuawyedagq uoneonpy POLY jesods\u0131q 13 / junoady pue", "page": 4, "level": 3}}, {"headings_1": {"content": "uoresIunwwoy JosAeg pue pue pue pue Juawsbeuen py JO A1e}a19a5 sJapua] [E51", "page": 4, "level": 4}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "|EI07 jo jede) |EUONEUJSJUT anusnay pny S]NSUOD 7 S3UBUlg soueuls ajbuis Bunys woddns Udo", "metadata": {"headings": [{"headings_0": {"content": "|EI07 jo jede) |EUONEUJSJUT anusnay pny S]NSUOD 7 S3UBUlg soueuls ajbuis Bunys woddns Udo", "page": 4, "level": 1}}, {"headings_1": {"content": "epue\u00dfn jouuosieg spiepuejs sjuawyedagq uoneonpy POLY jesods\u0131q 13 / junoady pue", "page": 4, "level": 3}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018Q0ueUuly \u201capuay [2907 py anuardy JOUPNY Bujebpng uononpag", "metadata": {"headings": [{"headings_0": {"content": "\u2018Q0ueUuly \u201capuay [2907 py anuardy JOUPNY Bujebpng uononpag", "page": 4, "level": 1}}, {"headings_1": {"content": "|EI07 jo jede) |EUONEUJSJUT anusnay pny S]NSUOD 7 S3UBUlg soueuls ajbuis Bunys woddns Udo", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JUaUIEINJ0Ld heya2as ajbuis S,Jayueg pajepijosuo) Jauinsuo> 02 Bumueay PLNSIQ uewnd", "metadata": {"headings": [{"headings_0": {"content": "\u2018Q0ueUuly \u201capuay [2907 py anuardy JOUPNY Bujebpng uononpag", "page": 4, "level": 1}}, {"headings_1": {"content": "|EI07 jo jede) |EUONEUJSJUT anusnay pny S]NSUOD 7 S3UBUlg soueuls ajbuis Bunys woddns Udo", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yuawulanog UOeWOJUT pajeiBayuy Jeuoneusaquy |EI07 \u2018Salijsiul jo Jo J jo jo 9y} Juawe\u0131ndold Juaueulad qns", "metadata": {"headings": [{"headings_0": {"content": "yuawulanog UOeWOJUT pajeiBayuy Jeuoneusaquy |EI07 \u2018Salijsiul jo Jo J jo jo 9y} Juawe\u0131ndold Juaueulad qns", "page": 4, "level": 2}}, {"headings_1": {"content": "\u2018Q0ueUuly \u201capuay [2907 py anuardy JOUPNY Bujebpng uononpag", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue JUBLULAAOS JUSLULUBAOS JUBLULIEACS", "metadata": {"headings": [{"headings_0": {"content": "yuawulanog UOeWOJUT pajeiBayuy Jeuoneusaquy |EI07 \u2018Salijsiul jo Jo J jo jo 9y} Juawe\u0131ndold Juaueulad qns", "page": 4, "level": 2}}, {"headings_1": {"content": "\u2018Q0ueUuly \u201capuay [2907 py anuardy JOUPNY Bujebpng uononpag", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SWAUOIY", "metadata": {"headings": [{"headings_0": {"content": "SWAUOIY", "page": 4, "level": 5}}, {"headings_1": {"content": "yuawulanog UOeWOJUT pajeiBayuy Jeuoneusaquy |EI07 \u2018Salijsiul jo Jo J jo jo 9y} Juawe\u0131ndold Juaueulad qns", "page": 4, "level": 2}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[2907 [2907 Je007 [2007", "metadata": {"headings": [{"headings_0": {"content": "SWAUOIY", "page": 4, "level": 5}}, {"headings_1": {"content": "yuawulanog UOeWOJUT pajeiBayuy Jeuoneusaquy |EI07 \u2018Salijsiul jo Jo J jo jo 9y} Juawe\u0131ndold Juaueulad qns", "page": 4, "level": 2}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "JBMOT AnsiuwW Ans\u0131uw ANsIUIW ANsiuiy euonjen JO weibold |}o1Aeq", "metadata": {"headings": [{"headings_0": {"content": "JBMOT AnsiuwW Ans\u0131uw ANsIUIW ANsiuiy euonjen JO weibold |}o1Aeq", "page": 4, "level": 1}}, {"headings_1": {"content": "SWAUOIY", "page": 4, "level": 5}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UONN SO \\|]OsAed S\u0131land and StlgNd", "metadata": {"headings": [{"headings_0": {"content": "JBMOT AnsiuwW Ans\u0131uw ANsIUIW ANsiuiy euonjen JO weibold |}o1Aeq", "page": 4, "level": 1}}, {"headings_1": {"content": "SWAUOIY", "page": 4, "level": 5}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ainseas| A\u0131nseaL epuebp epuebn epuebp epue\u00dfn epue\u00dfn epuen epuehn)", "metadata": {"headings": [{"headings_0": {"content": "Ainseas| A\u0131nseaL epuebp epuebn epuebp epue\u00dfn epue\u00dfn epuen epuehn)", "page": 4, "level": 1}}, {"headings_1": {"content": "JBMOT AnsiuwW Ans\u0131uw ANsIUIW ANsiuiy euonjen JO weibold |}o1Aeq", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n=  \n\\|  \n\\|  \n\\|  \n\\|  \n\\|  \n\\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Ainseas| A\u0131nseaL epuebp epuebn epuebp epue\u00dfn epue\u00dfn epuen epuehn)", "page": 4, "level": 1}}, {"headings_1": {"content": "JBMOT AnsiuwW Ans\u0131uw ANsIUIW ANsiuiy euonjen JO weibold |}o1Aeq", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=}", "metadata": {"headings": [{"headings_0": {"content": "=}", "page": 4, "level": 2}}, {"headings_1": {"content": "Ainseas| A\u0131nseaL epuebp epuebn epuebp epue\u00dfn epue\u00dfn epuen epuehn)", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "metadata": {"headings": [{"headings_0": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}, {"headings_1": {"content": "=}", "page": 4, "level": 2}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "w\u00c4uonYy IVSOLNI Wddd5 OO NUN", "metadata": {"headings": [{"headings_0": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}, {"headings_1": {"content": "=}", "page": 4, "level": 2}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- SIVSSI WV491 uvid7 Ssgon. aadjom asiD0~W von. GIWSN", "metadata": {"headings": [{"headings_0": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}, {"headings_1": {"content": "=}", "page": 4, "level": 2}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u2014\u2014WYSSL", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1ST1 DI a Sdd WSL  \n1  \n\\|  \n\\|  \n\\|  \n\\|  \n\\|  \n\\|  \n\\| \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF NEBBI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion  \nI have audited the accompanying financial statements of Nebbi 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 Nebbi 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": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}, [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}]], "page": 4, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgement, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Nebbi District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.51,234,902,560 out of which UGX.47,912,046,667 was warranted as shown below; \nUGX  \n\\_[ Recurrent(Wage) 23,261,618,910 23,261,618,910 \\_\\|Recurrent(Non-wge) 18,477,716,231 17,397,651,608 94 3 Development 9,495,567,419 76 Total 51,234,902,560 47,912,046,667 94 \nOut of the total warrants of UGX.47,912,046,667 I reviewed the utilisation of warrants worth UGX.40,985,195,250 (86%) as summarised in the table below \nSn Details \nActual expenditure \nCumulative Actual Cumulative (UGX) expenditure (UGX) % out of total warrants  \n1 Wage expenditure 21,083,922,771  \n2 PDM expenditure 60,033,981  \naudited  \n3 Water Grant - UGIFT \n774,067,042 21,918,023,794 46 4 Education grant - 417,924,794 22,335,948,588 47", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}, [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, {"headings_1": {"content": "JO 9IA no9 SWDH. Sd 971 SYyan ION VVN 5vo Wod SINdd nad VINad AUndd VAdd 1S/Sd aan van 1415n x9n damn", "page": 4, "level": 1}}]], "page": 5, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Formerly SFG", "metadata": {"headings": [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], "page": 6, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Micro Scale Irrigation \n235,860,199 22,571,808,787 47 6 UGIFT (Infrastructure 4,006,356,761 26,578,165,548 55 7 Grants and other \n4,265,951,666 30,844,117,214 64 transfers  \n8 Budget outputs 818,545,632 31,662,662,846 sampled URF  \n- \n9 Budget outputs 404,681,918 32,067,344,764 sampled DDEG  \n- \n10 Other budget outputs \n8,917,850,486 40,985,195,250 86 Total of the utilised  \n40,985,195,250 \nN o Observation Recommendation 1.1 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, the DLG planned to collect local revenue of The  \nAccounting UGX.1,097,485,000 however; by the end ofthe year, only UGX.668,367,651 had Officer should ensure been collected representing 61% performance. The summary is in the table that all tax planning is below and the details are in appendix 1.  \ndone accurately basing on the most Source Approved Actual Collections  \nrecent tax collection budget (UGX UGX  \nother than historical Tax Revenues 463,090,000 137,792,614 data  \nNon-Tax 634,395,000 530,575,037 103,819,963  \nRevenues  \nTotal 668,367,651 429,117,349 \nThe DLG collected revenue from LST, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 01 \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nNo Out-put Activity Purpose of the Budget Amount", "metadata": {"headings": [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}]], "page": 6, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- un-implemented (UGX)  \nactivities  \n1 Council Two Committee Short fall in local 15,000,000 Committee meetings held revenue  \nmeeting held erformance  \n2 Land paid for Payment for land Short fall in Local  \n20,000,000 at OMVORO revenue  \nerformance  \n3 Others Stationaries, Short fall in Local 391,117,349 Fuel and revenue  \nlubricants for performance  \ntravel inland.  \nMotor vehicles  \nand equipment  \nmaintenance  \nutilities  \nTotal  \n426,117,349", "metadata": {"headings": [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}], "page": 7, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The under collection of local revenue was attributed to the following; \ne Manual revenue collection by parish chiefs where some revenue is spent at source  \nInadequate enumeration and registration of tax payers and poor record e", "metadata": {"headings": [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}, [{"headings_0": {"content": "Formerly SFG", "page": 6, "level": 3}}, {"headings_1": {"content": "\u2014\u2014WYSSL", "page": 4, "level": 4}}]], "page": 7, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "keeping", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], "page": 7, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Observation \nRecommendation Change, Land and  \nWater Management  \nPrivate Sector 172,526,000 171,494,646 9  \nDevelopment  \nIntegrated Transport 2,919,842,000 2,751,465,309 94  \nInfrastructure And  \nServices  \nHuman Capital 24,998,402,014 20,493,341,965 82  \nDevelopment  \nPublic Sector 12,360,327,000 12,138,275,532 98  \nTransformation  \nCommunity 205,748,809 205,526,421 100  \nMobilization And  \nMindset Change  \nGovernance And 1,591,975,324 1,550,168,916 97  \nSecurity  \nDevelopment Plan 639,051,000 621,509,105  \nImplementation  \n46,692,271,928 41,427,847,639 \nThe UGX.5,264,424,289 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nProgramme Amount not Activities Purpose of warranted affected by Unimplemented the under activities utilization  \n1 Human Capital \nConstruction of Delays in procurement Development \nNdhew and process due to late 2,705,040,104 Mamba seed release of funds. Also, secondary supplementary budget 81,671,119 school (UGIFT) was released late and Construction of could not be absorbed 28,020,062 Classrooms at in time  \nOgalo and Limited financial Olando P/S \ncapacity of contractors Latrine (contractors could not construction at do work in Athele p/s circumstances where there are delays in clearing  \ntheir payments.  \n2 Human Capital \nUpgrade of Late approval of Development \nPamaka HCII supplementary budget 25,655,230 to HCIII  \nProcurement was not Maintenance completed  \noffice building  \n12,738,677  \n3 Natural \n74,387,692 Extension of Hit 4 dry wells, Resources, \npiped water contractor was hence \nno Observation Recommendation 1.3 Performance of External Assistance  \nThe District had an approved budget for external assistance of The Accounting UGX.3,441,745,632 from the various programmes out of which Officer should engage UGX.1,728,216,276 was warranted resulting in a shortfall of UGX.1,713,529,356 the  \nrelevant representing 50% performance.  \ndevelopment partners and ensure that all The performance of warrants for each of the programmes is shown in the table budgeted funds are", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}, [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 7, "level": 6}}, {"headings_1": {"content": "Formerly SFG", "page": 6, "level": 3}}]], "page": 8, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], "page": 9, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "warranted. \nProgramme Approved Warrants (UGX) % funding budget (UGX)  \nHuman Capital 3,440,645,632 1,728,216,276 50 Development  \nDevelopment Plan 1,100,000  \nImplementation  \n3,441,745,632 \\| 1,728,216,276 \nThe UGX.1,713,529,356 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nNo Programme Amount not Activities not Purpose of the warranted implemented unimplemente d activity  \n1 Human Capital 711,637,000 Support from For immunisation Development Global Alliance support  \nfor Vaccines and  \nImmunization  \nGAVI  \n2 Human Capital 669,570,000 Support from  \nDevelopment United Nations  \nChildren Fund  \nUNICEF  \n3 Human Capital 67,403,000 Support from  \nDevelopment World Health Organisation  \n4 Other grants 264,919,359  \nTotal 1,713,529,359 \\| \nAs a result of failure to warrant the budgeted funds, the district could not implement the immunisation support activities. \nThe Accounting Officer explained that the Results Based Financing (RBF) phased out during the financial year and also infectious Disease Control centre cut their budget during the year. \n1.4 Utilization of Warrants \n\\| \nObservation \nRecommendation Human Capital 25,598,178,675 21,493,341,965 84%  \nDevelopment  \nPublic Sector 12,539,774,366 12,138,275,532  \nTransformation  \nCommunity Mobilization 205,748,809 205,526,421  \nAnd Mindset Change  \nGovernance And Securi 1,591,975,324 1,550,168,916  \nDevelopment Plan 636,496,513 621,509,105  \nImplementation  \nI \\_\\_47,912,046,667 42,650,102,846 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showin \nactivities affected b under-utilization of warrants No Programme Amount not Activities Purpose of warranted affected by Unimplemented the under activities utilization  \n1 Human Capital 2,705,040,104 Construction Delays in Development of Ndhew procurement and Mamba \\| process due to late seed release of funds. secondary Also,  \nschool \nsupplementary (UGIFT) budget was Construction released late and of could not be Classrooms absorbed in time at Ogalo and Limited financial Olando P/S capacity of Latrine \ncontractors( construction contractors could at Athele p/s not do work in circumstances where there are delays in clearing their payments  \n2 Human Capital \n25,655,230 Upgrade of Late approval of Development \nPamaka HCII supplementary  \nto HCIII budget Maintenance Procurement was office not completed building  \n3 Natural Resources, 74,387,692 Extension of Hit 4 dry wells, Environment, \npiped water contractor was Climate Change, \nsystem hence not fully Land and Water \npaid as per contract terms  \n4 Public sector 2,177,696,132 Payment of Supplementary released \nNo Observation Recommendation 1.5 \nLack of appropriate performance indicators and targets in the work", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}, [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}], [{"headings_0": {"content": "below;", "page": 9, "level": 6}}, {"headings_1": {"content": "keeping", "page": 7, "level": 6}}]], "page": 9, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plans", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], "page": 11, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Regulation 11 (2) b of the Public Finance Management Regulations, 2016 states The  \nAccounting that the work plan of a vote shall indicate the key performance indicators to be  \nOfficer should engage used to gauge the outputs.  \nMOFPED to upgrade the system to sort the Part A of the performance contract for Accounting Officers outlines the core performance performance requirements against which their performance should be assessed indicators of local in regard to achievement of planned results. This requires the Accounting Officer government.  \nto be assessed on the extent to which annual key performance indicators and  \ntargets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 6 outputs with a total of 15 activities. I noted the following; \ne 2 outputs with 6 activities had clear performance indicators and targets.  \ne 4 outputs with 9 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 2. \nTable showing performance indicators and targets \nCategory No. No of No. of No of Expenditure %  \nof of activitie Activitie activities Amount (UGX) Quantific outputs outp s in the s with without Bn  \nation of uts outputs clear clear outputs sam perform performan  \npled ance ce  \nindicator indicators  \ns and and  \ntargets targets  \nFully 6 6 0 1,335,194,427 33.3% quantified  \noutputs  \nOutputs 1,715,865,107 66.6% not fully  \nquantified  \nTotal 06 15 6 9 3,051,059,534 100% \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that this was due to unfriendly PBS with unclear performance Indicators. \n1.6 Implementation of outputs  \nI assessed the implementation of two (2) outputs with six (06) activities worth The  \nAccounting UGX.1,335,194,427 that were fully quantified and noted that;  \nOfficer should ensure that supplementary \nObservation \nRecommendation \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the following planned activity.", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}, [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}]], "page": 11, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of seed Secondary Schools (Mamba and Ndhew SSS). Refer to Appendix 3(a-b) for details.", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], "page": 12, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nThe Accounting Officer explained that partial implementation of projects was due to late app roval and release of su pplementary budgets. \n1.7 Delivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF, Road Grant.  \nI sampled three (3) out of sixteen (16) activities with a total expenditure of UGX.844,392,000. The significant findings are provided in the table below. \nN\\| Programme Activity Sourc Total Pictorial Summary of Audit details e of expendit evidence findings (Time, conclusio o  \nfunds ure Quality, n (UGX) Quantity, Cost and  \nFunctionali  \n1.\\| Integrated Routine URF 141,208,0 Inspected  \nTransport manual 00 Kucwiny = Infrastructure maintenance \nOrango road \u2014 and Services \nroad was still motor able Routine URF 203,184,0 \nRoad connecting Unless the Mechanized 00 to Akanyu - connecting maintenance \nKibira road roads and barely motorable bridges are worked no, the road Rehabilitatio Road 500,000,0 \nSeveral culverts won't meet n of Akanyu- grant 00 \nnot installed, intended kibira/ Koch for \nthose installed usage center road road \nwere without numbers of 13.7km rehabil \nheadwalls and While there including itation \nstone pitching, were no \nI sampled Thirteen (13) out of Thirty-six (36) activities in three (3) focus areas with a total expenditure of UGX.4,757,488,295 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nSN Focus Area Key Observation  \nKey", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}, [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}], [{"headings_0": {"content": "plans", "page": 11, "level": 6}}, {"headings_1": {"content": "below;", "page": 9, "level": 6}}]], "page": 12, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], "page": 13, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], "page": 13, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Water  \ne 4 out of planned 10 boreholes The Accounting Officer should Development  \nwere non- functional as they hit  \ngrant  \ndry wells.  \ne 7 out of 23 tested water sources", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], "page": 13, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "were unfit for human \nconsumption  \ne 7 out of 23 tested boreholes \nwere not protected  \n1 borehole in Kabira was not being fully utilized by residents as they preferred to fetch water from unprotected surface water sources \nEducation  \nThe 4 Projects under the grant Development were well implemented  \nGrant \nensure that piped water systems should be extended to areas with \ndry wells. \n", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}, [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}]], "page": 13, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. UGIFT  \nConstruction of Ndhew Seed School The Accounting Officer should and Mamba Seed school at were ensure strict monitoring and still at 34% and 25% (mainly supervision of the contractor so substructure level) although there  \nthat the project moves on pace target was supposed to be 70%  \nand 60% respectively.  \nAlso noted that anti-ant paint was  \nnot applied on the base structure", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], "page": 13, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\u00b0 November, 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all District budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) \nObservation  \nUtilization of the Wage Budget \nThe Accounting The DLG had an approved wage budget of UGX.20,481,461,756 and Officer should liaise obtained supplementary funding of UGX.2,780,157,151 resulting into a with Public service revised wage budget of UGX.23,261,618,910 which was all warranted \nand DSC to have these vacant positions filled. Out of the total warrants, UGX.21,083,922,771 was utilized by the DLG  \nresulting in un-utilized warrants of UGX.2,177,696,132 representing  \nutilization of 91% as summarized in the table below and detailed in  \nAppendix 3 \nApprov Revised Unspent ed Budget Balance Budget UGX. UGX. UGX.  \n20,481, 2,780,1 23,261, 23,261, 21,083,9 2,177,696, 461,75 57,151 618,90 618,91 22,771 132 3  \n0 \nFrom the analysis, I noted that  \ne There was an under absorption of UGX.2,177,696,132 \nThe Accounting Officer explained that the under absorption was due to vacant position not filled.  \nValidation of employees on the District payroll \nThe Accounting The District had 1,786 employees on the IPPS payroll of which Officer should ensure 1,695(95%) were fully verified, 12 (0.6%) partially verified, 25 (1.4%) that the staff payroll is not verified, and 54 (3%) did not show up. \nreconciled and updated regularly so In addition, 27 individuals had not accessed the payroll by end of June, as to avoid payments", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}, [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}]], "page": 13, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. These were captured as new records in my determination of the", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], "page": 14, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "to departed staff District wage bill. \nThe summary of the validation exercise is shown in the table below; \nDetails \nNo. of Annual base (UGX) Individ  \nuals  \nNumber of staff as per the payroll (June 1,786  \n21,587290752 2023)  \nValidated as follows;  \nTotal number of staff verified 1695 20,035,741,164 (complete/fully verified) (A)  \nPartially verified(individuals whose 12 188,765,544 information availed at the physical  \nverification did not fulfil all the  \nrequirements) (B)  \nNot verified (appeared for validation 25  \n204,638,736 \na) Out of 1,786 employees on the June 2023 payroll, 1695 (95%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 12 (0.6%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc) A total of 54 (3%) employees on the payroll did not appear for the validation and were categorised as follows; \nd) 23 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \ne) 30 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \nf) 27 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that those were newly deployed secondary teachers and other staff who was on sanctions for abscondment of duty.", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}, [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}]], "page": 14, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details A total of 97 employees on the payroll had inconsistencies in their dates The Accounting of birth, captured in the payroll and data captured by NIRA on the Officer should engage National IDs. The information is critical in the identification of an the affected staff and individual. ensure that employee records are duly Inconsistent information undermines the integrity of the District\u2019s updated and brought records and may complicate the employee service history and to the attention of the retirement procedures. Where the errors in dates of birth increase the Ministry of Public length of service, it may lead to the irregular extension of employee Service within a service. specified timeline for appropriate action. The Accounting Officer explained that the affected staff had been informed of the inconsistencies and management would reconcile/update as guided with the help of Ministry of Public Service. c) Over-remittance of UGX.62,022,879 and under-remittance of UGX.40,940,589 of non-statutory deductions were made by the District during the period. The Accounting Officer explained that management had taken note of the guidance given and reconciliation to establish the exact amounts overpaid/underpaid would be made and handled accordingly. Delayed deletion of employees from the payroll I noted that UGX.306,478,391 was paid to 31 staff who had either been The Accounting retired, transferred, absconded or died. These resulted into financial Officer should initiate loss to government. a process of deleting these names on the The Accounting Officer explained that Management would institute a payroll. For staff on special audit to establish the correct date of birth and irregular transfer of service, the payments made. Recoveries would be made accordingly. Accounting Officer should initiate a process of transfer of salary payment to their new duty stations. Review of the DLG Staff Establishment Review of the establishment revealed; i Out of 146 approved positions, total of 123 positions were The a Accounting filled leaving a gap of 23 vacant positions. In addition, no Officer should engage positions were over-filled. the District Service Commission and the The District did not have an approved and costed staff Ministry of Public establishment for primary, secondary and tertiary institutions Service to develop and while the staff structure for health facilities issued by Ministry implement a\\_ costed of Health was not incorporated into the district approved staff structure for the structure. District The Accounting Officer explained that she had taken note of the guidance", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}, [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}], [{"headings_0": {"content": "recommendation(s)", "page": 13, "level": 6}}, {"headings_1": {"content": "plans", "page": 11, "level": 6}}]], "page": 15, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendation(s)", "page": 13, "level": 6}}], "page": 17, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nNebbi District received UGX.953,999,124, and all the funds were received as budgeted representing (100%) for the financial year 2022/23. Out of the UGX.953,999,124 \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendation(s)", "page": 13, "level": 6}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendation(s)", "page": 13, "level": 6}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendation(s)", "page": 13, "level": 6}}]], "page": 17, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 18, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n5.1.1 Positive observations  \nAll investments were derived from the LG Development plan  \no  \nAll water projects were constructed on land for which the District had ownership e  \nor consent offer.  \nAll the implemented projects were registered in the asset register  \no  \no All the newly constructed water facilities fully functional  \noe All the projects had their designs approved by the Ministry of Water and Environment.  \nIcarried out physical inspections on the 07\" December 2023 on four (04) newly e  \nconstructed water facilities to assess indicators of service delivery. I observed that all the 4 newly boreholes are fully functional. \n5.1.2 Areas of Improvement  \n5.1.2.1 Planning  \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), \nI reviewed the planning Nebbi DLG and noted the following; \nThe District allocated 79% to new capital development equivalent to UGX.355,000,000 however only spent 63% of funds on new capital development. This led to an under allocation of UGX.56,462,907 on capital projects. Furthermore, the district over allocated on investment services by 9%, investing UGX.78,341,993 instead of ideal allocation of UGX.29,646,139. Details are in Appendix 4 \n5.1.2.2 Funding and Absorption  \nI reviewed the budget performance of Nebbi DLG and noted the following; \na) UGX.953,999,124 (100%) and all the funds were received as budgeted. Out of the funds received UGX.486,958,539 (52%) related to Rural Water and Sanitation for  \nWater \nUGX.400,190,291 (88%) was spent leaving UGX.52,035,479 (11%) un-utilized as shown in the tab le below. \nSN Category Approved Release Expenditur Un-utilized % Estimate e Absorpti on \n(A) (UGX) (B) (UGX) (C) (UGX) \nRural Water 486,958,539 486,958,539 329,622,143 157,336,396 and  \nSanitation  \nSub-Grant", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}]], "page": 18, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(traditional", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 19, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 8}}], "page": 19, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "component  \nPiped Water 452,225,770 452,225,770 400,190,291 52,035,479 Sub-Grant", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 19, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 8}}], "page": 19, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], "page": 19, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "component 939,184,309 939,184,309 729,812,434 209,371,875 c) Areview ofthe annual work plan, budgets and performance reports revealed that out of the planned eleven (27) activities, 23 were fully implemented, 4 was partially implemented and none wasn\u2019t implemented. Details are in Appendix 4 I further noted; Four borehole constructions hit dry wells and were not completed although \u00b0 they cost the district funds. Management stated that the area where the boreholes were dry is mountainous and in the rift valley region where the water table is very low. Payment of system was UGX.210,634,691, plus prior year UGX.163,418,000 \u00b0 that was swept back and retention payment of UGX.20,037,600. The three extra boreholes rehabilitated were done using local revenue \u00b0 amounting to UGX.18,877,048 The Accounting Officer explained that the district had allocated substantial budgets for construction of piped water to supply water to villages with poor ground water potential. She stated that the district is exploring other ways of delivering water in the mountainous areas fo r example; 5.1.2.3 Review of the Procurement Process Paragraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31% of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. I reviewed procurement files and noted the following; a) Delayed Procurements Para. 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31\u00b0 of October. My review of procurement files revealed that all contracts were awarded past the required deadlines. See details below; Table showing contracts awarded Activity description Contractor Contract Date of award 1 Deep borehole drilling and KLR Uganda Ltd construction 2 Construction of medium spring Leko GL Yesu Nuti protection of contract 235,000,000 15/03/2023 59,999,900 15/03/2023 3 Borehole sitting, construction Aquatech Enterprises 38,940,000 20/02/2023 and supervision Uganda Ltd 4 Deep borehole drilling Reddy's borehole 128,835,501 25/02/2023 services 5 Construction of piped water Relief line Uganda Ltd supply system 235,835,501 28/02/2023 6 Design of piped water supply Biyo Engineering 33,000,000 09/02/2023 holding Itd 731,610,902 Source: Contract register The Accounting Officer explained", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}, [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}], [{"headings_0": {"content": "(UgIFT", "page": 19, "level": 6}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 6}}]], "page": 19, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sanitary Survey 16 7 Water sources not protected", "metadata": {"headings": [{"headings_0": {"content": "Sanitary Survey 16 7 Water sources not protected", "page": 21, "level": 3}}, {"headings_1": {"content": "(UgIFT", "page": 19, "level": 6}}], "page": 21, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "from surface water runoff and unauthorised usage", "metadata": {"headings": [{"headings_0": {"content": "Sanitary Survey 16 7 Water sources not protected", "page": 21, "level": 3}}, {"headings_1": {"content": "(UgIFT", "page": 19, "level": 6}}], "page": 21, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "only 6 of the 10 drilled sites met the required yield level, the 4 boreholes that did not meet the required yield were not constructed and as such, the intended beneficiaries did not receive the intended services  \nWhile user committees existed and were functional, I reviewed records from 2 user committees and noted that records on collections made by the user committees were not well kept. For example, confirmation of total amounts collected and total expenditures on boreholes could not be traced. The expected collection is based on each borehole estimated to serve 300 households that should each contribute UGX.1,000 monthly hence total collection of \no Ensure safety of water sources and that water sources deemed unsafe for human consumption are either treated or decommissioned.  \nconsider alternative means of delivering water services to the sub counties  \noe  \noe monitor the collection and utilisation of the water committee monies", "metadata": {"headings": [{"headings_0": {"content": "Sanitary Survey 16 7 Water sources not protected", "page": 21, "level": 3}}, {"headings_1": {"content": "(UgIFT", "page": 19, "level": 6}}, [{"headings_0": {"content": "Sanitary Survey 16 7 Water sources not protected", "page": 21, "level": 3}}, {"headings_1": {"content": "(UgIFT", "page": 19, "level": 6}}]], "page": 21, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.1.2.5 Inspection of water Grant activities  \nI conducted physical inspections of newly constructed borehole projects implemented at UGX.206,060,152 on 6\" December, 2023 to assess service delivery indicators. I observed the following  \na) I considered 4 out of 5 (80%) of the projects as being fully functional since the installations in all 7 of the visited sites were complete with reasonably good yields and being used by the community;  \nb) Iconsidered 1 out of 7 (14%) of the projects as being non-functional since the installations in all 2 of the visited sites were either incomplete, had reasonably low yields, or were not being used by the community.  \nc) While one borehole was constructed relatively near the intended beneficiaries, many individuals were still using surface run off water barely 100 meters from the", "metadata": {"headings": [{"headings_0": {"content": "Sanitary Survey 16 7 Water sources not protected", "page": 21, "level": 3}}, {"headings_1": {"content": "(UgIFT", "page": 19, "level": 6}}], "page": 22, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "borehole.", "metadata": {"headings": [{"headings_0": {"content": "borehole.", "page": 22, "level": 6}}, {"headings_1": {"content": "Sanitary Survey 16 7 Water sources not protected", "page": 21, "level": 3}}], "page": 22, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "See table below for further details of physical inspection \nSN Project Inspection Pictorial Evidence Remarks (Time,", "metadata": {"headings": [{"headings_0": {"content": "borehole.", "page": 22, "level": 6}}, {"headings_1": {"content": "Sanitary Survey 16 7 Water sources not protected", "page": 21, "level": 3}}, [{"headings_0": {"content": "borehole.", "page": 22, "level": 6}}, {"headings_1": {"content": "Sanitary Survey 16 7 Water sources not protected", "page": 21, "level": 3}}]], "page": 22, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality, Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quality, Quantity,", "page": 22, "level": 2}}, {"headings_1": {"content": "borehole.", "page": 22, "level": 6}}], "page": 22, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost \nand", "metadata": {"headings": [{"headings_0": {"content": "Quality, Quantity,", "page": 22, "level": 2}}, {"headings_1": {"content": "borehole.", "page": 22, "level": 6}}, [{"headings_0": {"content": "Quality, Quantity,", "page": 22, "level": 2}}, {"headings_1": {"content": "borehole.", "page": 22, "level": 6}}]], "page": 22, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 2}}, {"headings_1": {"content": "Quality, Quantity,", "page": 22, "level": 2}}], "page": 22, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Picture taken on 6%", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 2}}, {"headings_1": {"content": "Quality, Quantity,", "page": 22, "level": 2}}], "page": 22, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "December, 2023", "metadata": {"headings": [{"headings_0": {"content": "December, 2023", "page": 22, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], "page": 22, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| showing lady fetching 1 water using surface \n\\| \nrun offs from a  \nculvert. About 200  \nmeters from the  \nlocation is a newly  \nconstructed borehole. ee  \nSS SS  \nThi s questions on whether the siting of the borehole was convenient or whether the community has been sufficiently sensitised on the dangers of consuming unsafe water \nConstruction  \nof hand New boreholes were new  \nconstructed and boreholes  \nbeing : utilized = by the cnet", "metadata": {"headings": [{"headings_0": {"content": "December, 2023", "page": 22, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}, [{"headings_0": {"content": "December, 2023", "page": 22, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], [{"headings_0": {"content": "December, 2023", "page": 22, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], [{"headings_0": {"content": "December, 2023", "page": 22, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}]], "page": 22, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aoe", "metadata": {"headings": [{"headings_0": {"content": "aoe", "page": 23, "level": 3}}, {"headings_1": {"content": "December, 2023", "page": 22, "level": 2}}], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rehabilitation  \nof old hand PIP used, boreholes  \nunder Water Rehabilitated \n\\| \\| \\| ee ee \\|", "metadata": {"headings": [{"headings_0": {"content": "aoe", "page": 23, "level": 3}}, {"headings_1": {"content": "December, 2023", "page": 22, "level": 2}}, [{"headings_0": {"content": "aoe", "page": 23, "level": 3}}, {"headings_1": {"content": "December, 2023", "page": 22, "level": 2}}]], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Er", "metadata": {"headings": [{"headings_0": {"content": "Er", "page": 23, "level": 1}}, {"headings_1": {"content": "aoe", "page": 23, "level": 3}}], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "net", "metadata": {"headings": [{"headings_0": {"content": "net", "page": 23, "level": 1}}, {"headings_1": {"content": "Er", "page": 23, "level": 1}}], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Grant \nboreholes are fully Photo showing functional new \\| operational with no constructed borehole. defects as at the  \ntime of inspection", "metadata": {"headings": [{"headings_0": {"content": "net", "page": 23, "level": 1}}, {"headings_1": {"content": "Er", "page": 23, "level": 1}}, [{"headings_0": {"content": "net", "page": 23, "level": 1}}, {"headings_1": {"content": "Er", "page": 23, "level": 1}}]], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(06/12/2023).", "metadata": {"headings": [{"headings_0": {"content": "(06/12/2023).", "page": 23, "level": 2}}, {"headings_1": {"content": "net", "page": 23, "level": 1}}], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Boreholes were fenced however sock pitches weren't maintained. \nThe Accounting Officer explained that the mountainous areas had a very low water table. The district had plans to use piped water systems to address the issue. \nThe Accounting Officer should expedite the plans to address the water issues. \n5.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGiFT) Program  \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nNebbi District received UGX.1,737,074,559, and all the funds were received as budgeted to implement the following programmes. The following activities were", "metadata": {"headings": [{"headings_0": {"content": "(06/12/2023).", "page": 23, "level": 2}}, {"headings_1": {"content": "net", "page": 23, "level": 1}}, [{"headings_0": {"content": "(06/12/2023).", "page": 23, "level": 2}}, {"headings_1": {"content": "net", "page": 23, "level": 1}}], [{"headings_0": {"content": "(06/12/2023).", "page": 23, "level": 2}}, {"headings_1": {"content": "net", "page": 23, "level": 1}}], [{"headings_0": {"content": "(06/12/2023).", "page": 23, "level": 2}}, {"headings_1": {"content": "net", "page": 23, "level": 1}}], [{"headings_0": {"content": "(06/12/2023).", "page": 23, "level": 2}}, {"headings_1": {"content": "net", "page": 23, "level": 1}}], [{"headings_0": {"content": "(06/12/2023).", "page": 23, "level": 2}}, {"headings_1": {"content": "net", "page": 23, "level": 1}}]], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "undertaken;", "metadata": {"headings": [{"headings_0": {"content": "undertaken;", "page": 23, "level": 1}}, {"headings_1": {"content": "(06/12/2023).", "page": 23, "level": 2}}], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "undertaken;", "page": 23, "level": 1}}, {"headings_1": {"content": "(06/12/2023).", "page": 23, "level": 2}}], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quanti \nAll expenditure vouchers were adequately supported to confirm the occurrence of o  \nthe transaction \n5.2.2 Areas of Improvement  \n5.2.2.1 Planning and Budget Performance  \na) Budget allocation to health development activities  \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 100% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.10,262,092 (40%) while there was no allocation to replacement of small medical equipment, medical furniture and repair of medical equipment as shown in the table below. \nMain Expenditure Threshold as Actual \nApproved Variance Audit Items per the percentage budget (UGX) remark guidelines (budget) (A-B) \nRepair of medical Minimum 20% \nUnder equipment \nallocation Replacement of Maximum 20% \n", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}, [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}]], "page": 23, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Under small medical Allocation equipment and  \nmedical furniture.  \nUpgrade and new Maximum 60% 100%  \nconstruction  \nincluding  \nGeotechnical  \nInvestigation on the  \nselected site  \nMaintenance of  \nbuildings  \nCompletion of  \nunfinished  \nstructures  \nProvision", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], "page": 24, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "of auxiliary structures for support services \n25,655,230 40% Over Allocation \nTotal 100 100 25,655,230 0% \nUGX.1,275,661,427(32%) was spent, thus leaving UGX.2,730,695,334 unutilized. Details are in the table below; \nDetails Approved Warrants/  \nbudget (UGX) Release (UGX) absorption A B c /E=(B-C) Education - UGIFT 3,980,701,531 3,980,701,531 1,275,661,427 2,705,040,104 Health - UGIFT 25,655,230 25655] 25,655,230 Total  \n4,006,356,761 4,006,356,761 1,275,661,427 2,730,695,334 \nUnder absorption of released funds resulted in partial implementation of the following key activities;  \no Construction of Ndhew Seed secondary school  \noe Construction of Mamba Seed secondary school  \n\u00a9 Non-implementation of the completion of Pamaka HC III upgrade \nAs a result, education and health services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that the UGIFT projects is a multi-year project and would be completed in the next financial year. \nThe Accounting Officer should ensure the returned funds are re-voted and the completion of these projects. \n5.2.2.3 Inspection of service delivery indicators of UGIFT projects  \nI conducted physical inspections of one (1) UGIFT project implemented at UGX.3,078,538,580 on 30\" November 2023 to assess service delivery indicators. I noted that the projects were behind schedule as they were supposed to be past 60% completion rate but they were below 30%. See table below for further observations and Details in the Inspection report", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}, [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 23, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 23, "level": 1}}]], "page": 24, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SN Project Inspection Pictorial Evidence Recommendation", "metadata": {"headings": [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], "page": 25, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Remarks 1\\} Construction e Project partially The Accounting of Mamba implemented as Officer should Seed School works were at expedite the 25% instead of completion of the The Accounting Officer promised to fast track the projects The Accounting Officer should expedite the completion of the project 5.3 Education Development Grant The Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. In the year under review, the District received education development grant of UGX.417,924,794 for the construction of 4 project. I designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: 5.3.1 Positive observations I noted the following areas were management had commendable performance; The allocation of grant funding was done in accordance with the grant guidelines. e o The districts incorporated the education development grant activities into its budget Performance Contract Managers were appointed from sector specialists or user groups o o The district monitored the projects Mitigation measures for projects/programs with related environmental and social \u00a9 impacts were implemented 5.3.2 Areas of Improvement I noted the following areas where the District needs improvement; 5.3.2.1 Review of Budgeting and allocation a) Selection of schools/projiects for Education Development grant Guideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. I noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to The District spent the entire budget by end of the year, resulting in to 100% absorption as indicated in the table below; Other Information The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility", "metadata": {"headings": [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}, [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}]], "page": 25, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Obtain an understanding of internal control relevant to the audit in order to design audit oe procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG internal control. oe Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management\u2019s use of the going concern basis of \u00a9 accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause the DLG to fail to deliver its mandate. o 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. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described", "metadata": {"headings": [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}, [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}], [{"headings_0": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "quantity", "page": 23, "level": 2}}]], "page": 28, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], "page": 29, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; 6.1 Funding of PDM Activities in the District MoFPED released a sum of UGX 6,000,000,000 to finance 60 PDM SACCOs in Nebbi DLG in the financial year 2022/23 with each SACCO receiving UGX. 100,000,000 to develop and implement viable community led income generating activities. The district also received UGX.60,033,981 for the PDM Administrative costs, which was paid to PDCs. 6.2 Positive Observations o UGX.60,033,981 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation. o The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets 6.3.1 Planning and Budget Performance I reviewed the Nebbi District approved work plan and budget for PDM activities and noted the following. a) Alignment of the District Budgets to the PDM Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. A review of the District budget and work plans revealed that there were no priorities received from Sub Counties and hence no priorities were incorporated in the District\u2019s budget/work plan, while 8 were not incorporated in the District work plan and budgets. Failure 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. The Accounting Officer explained that the priorities were identified and ranked at parish level and discussed during the district planning meetings, and were captured in the district budget framework paper as unfunded priorities The Accounting Officer should ensure that priorities from Sub", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}, [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 6}}, {"headings_1": {"content": "SN Project Inspection Pictorial Evidence Recommendation", "page": 25, "level": 2}}]], "page": 29, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives/goals.", "metadata": {"headings": [{"headings_0": {"content": "objectives/goals.", "page": 31, "level": 8}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 6}}], "page": 31, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \nd) Release of Funds for PDM Administrative Costs  \nAccording to a letter from the National Coordinator of the PDM dated 29% September 2022 to all Local Government Accounting Officers on utilisation of PDM administrative costs grant in the FY 2022/23, UGX.10.5 billion (UGX.1 million per parish) was provided for administrative costs under the Parish Development Model to be utilized towards the PDM activities at the Parish level. These activities include; \n\\_PDM SACCO General Meetings and initial training of PDM SACCO leaders by 30\" eo  \nNovember 2022 (Quarter 1 release).  \nConsolidated allowances for the Parish Development Committee (PDC) meetings, 90  \nConsolidated allowances for Monitoring and Evaluation by PDC members,  \n90", "metadata": {"headings": [{"headings_0": {"content": "objectives/goals.", "page": 31, "level": 8}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 6}}, [{"headings_0": {"content": "objectives/goals.", "page": 31, "level": 8}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 6}}], [{"headings_0": {"content": "objectives/goals.", "page": 31, "level": 8}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 6}}], [{"headings_0": {"content": "objectives/goals.", "page": 31, "level": 8}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 6}}]], "page": 31, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oo Stationery, and", "metadata": {"headings": [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives/goals.", "page": 31, "level": 8}}], "page": 31, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Refreshments \nI noted that the approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX.60,033,981 and the entire budget was received by the District. \ne) Ddisbursement of Parish Revolving Fund  \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that 10 PDM SACCOs had disbursed UGX.351,003,000 (32%) out of the o  \nPRF received of UGX.1,101,243,430 leaving UGX.756,641,499(68%) undisbursed. Details are in the Appendix 5 \ntransformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for Development. \nA review of documents and interviews with HLG Core implementation team revealed that all the 60 Parishes/town councils in Nebbi District were included in the Implementation of PDM.", "metadata": {"headings": [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives/goals.", "page": 31, "level": 8}}, [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives/goals.", "page": 31, "level": 8}}], [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives/goals.", "page": 31, "level": 8}}], [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives/goals.", "page": 31, "level": 8}}], [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives/goals.", "page": 31, "level": 8}}], [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives/goals.", "page": 31, "level": 8}}]], "page": 31, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.3.2 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\"? 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 o  \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives/goals.", "page": 31, "level": 8}}, [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives/goals.", "page": 31, "level": 8}}], [{"headings_0": {"content": "oo Stationery, and", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives/goals.", "page": 31, "level": 8}}]], "page": 32, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], "page": 32, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The 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. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative o  \ninternal control systems. \noe The Production Sub-committee shall comprise of 3 farmers selected from the \nGovernance Observations Recommendation Structure  \nHLG Core I observed that the HLG Core  \nImplementation Implementation team was fully  \nTeams  \nconstituted as per the guideline. I noted  \nthat there were no quarterly performance  \nreports on PDM although reports were  \nwritten on the mobilization and  \nsensitizations, trainings and stakeholder  \nengagement meetings that were held in  \nthe district. \nI further reviewed the reports and noted that there was evidence of Mobilization and sensitization of the various stakeholders at all levels including communities, Support the continuous formation of PDM enterprise groups, Training of the PDM enterprise groups and SACCOs, and Continuous data collection at household and community levels. \n", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}, [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}]], "page": 32, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish  \nThe PDCs did not hold quarterly meetings The Accounting Officer Development with all sampled PDCs documenting either should improve the Committees (PDC) one or two meetings in the year under mobilisation and collection of review.  \nlocal revenue so as to fund Priorities were prepared at parish level by priorities that may not be meetings chaired by parish chiefs but adequately funded by the under arrangements that pre-dated the central Government  \nPDM. As such, membership of the PDC is  \nnot the one that highlighted the priority  \nareas.  \nPDCcs only received funding of  \nUGX.750,000 to cater for one PDC  \nmeeting in the financial year under  \nreview.", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], "page": 33, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer attributed this to lack of adequate funds General Meetings 60 SACCOs held a general meeting The Accounting Officer by PDM SACCOs between 6 December, 2022 and 9% should make constant follow December, 2022 although they were ups to ensure that the DCO registered on 2\"d May, 2022. This was conducted the AGMs hence more than 1 month after their registration. they filled in expression of interest forms prior to being elected board members. SACCO I noted that all 60 SACCOs did not have The Accounting Officer Committees and functional committees and should ensure functionality of Sub Committees subcommittees. I noted that in 60 SACCO sub committees. SACCOs, only the executive and loan committees were active in the SACCOs. I further noted that while the Supervisory committees were set up for the 60 SACCOs, there was no evidence of them sitting Failure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. 6.3.3 Review of Training Implementation Activities Paragraph 27 of PDM - ALG Guide for Supporting HH & EGs in Accessing Loans under PRF - Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT \u00b0 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. 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. 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", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}, [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 8}}, {"headings_1": {"content": "oo Stationery, and", "page": 31, "level": 2}}]], "page": 33, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Leaders", "metadata": {"headings": [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], "page": 35, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The failure to conduct specified trainings may lead to inappropriate oversight by the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. \n6.3.4 R istration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier", "metadata": {"headings": [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}, [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}]], "page": 35, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], "page": 35, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the \u00b0 Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. Nature Observations Recommendation registration Registration of PDM I noted that all 60 SACCOs that received PRFs SACCOs Under the were registered under the Cooperative Cooperative Societies Act Societies Act Licensing of PDM I noted that none of the 60 SACCOs that SACCOs Under the received PRFs were licensed to take on the Microfinance business of lending under Microfinance Institutions Money Institutions money lenders act. Lenders Act Registration of I noted that all Enterprise groups in the 60 The Accounting Enterprise Groups as PDM SACCOs were not registered by the Officer should ensure Community Based Community Development Officers at the Sub that the PDM member Organizations County as Community Based Organizations register is updated as (CBOs). No registered on the system. required by the Membership of enterprise groups lacked guidelines. details of NIN and telephone numbers yet these are the members that accessed loans. Update of SACCO I noted that all 60 SACCOs had an updated Enterprise and PDM member registers. These registers were Household Registers maintained on a PDMIS system and included the member NINs and enterprise groups Signing of PRF\\|I noted that all 60 SACCOs had signed The Accounting Financing financing agreements. The financing Officer should ensure Agreements agreements were signed on 6\" December, that Financing 2022 while first receipt of the Parish Revolving agreements are Funds was on 22/06/2022. signed. Therefore, UGX.607,460,580 was transferred to the 60 SACCOs before signing PRF financing agreement. Submission of I", "metadata": {"headings": [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}, [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}]], "page": 35, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth 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 among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "| Leaders", "page": 35, "level": 4}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 8}}], "page": 37, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}], "page": 37, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nObservations", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}, [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}], [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}]], "page": 37, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of Inoted that all 60 parishes did not carry out The Accounting Officer Households  \nwealth ranking during identification of should ensure that the subsistence households. I interviewed guidance on selection of members of 10 SACCOs and noted that beneficiaries is followed would be beneficiaries were accessed on  \nability to pay which included questions on  \nwhether they owned land and had existing  \nbusinesses. These criteria would hence  \nrestrict the poorer households from being  \nbeneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}], "page": 37, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Selection  \nand Nebbi DLG was supposed to select projects Implementation  \nof from four sectors, that is Piggery, Cattle, \nInsurance Policy for I noted that all 60 SACCOs had an updated The Accounting Officer Farming Enterprises PDM member registers. These registers were should engage the maintained on a PDMIS system and included beneficiaries  \nand the member NINs and enterprise groups  \nencourage them to take on agricultural insurance \nRegistration of \nThe Accounting Officer Enterprise Groups \nI noted that all Enterprise groups in the 60 should ensure that all PDM SACCOs were not registered by the enterprises are registered Community Development Officers at the Sub as CBOs.  \nCounty as Community Based Organizations  \n(CBOs). No registered on the system.  \nMembership of enterprise groups lacked  \ndetails of NIN and telephone numbers yet  \nthese are the members that accessed loans. \nThe Accounting Officer stated that they had formally instructed the Commercial Officer to ensure that all committees are fully constituted.", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}, [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}], [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}], [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}], [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}], [{"headings_0": {"content": "2023).", "page": 37, "level": 1}}, {"headings_1": {"content": "| Leaders", "page": 35, "level": 4}}]], "page": 37, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lee", "metadata": {"headings": [{"headings_0": {"content": "Lee", "page": 38, "level": 3}}, {"headings_1": {"content": "2023).", "page": 37, "level": 1}}], "page": 38, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga AUDITOR GENERAL \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Lee", "page": 38, "level": 3}}, {"headings_1": {"content": "2023).", "page": 37, "level": 1}}, [{"headings_0": {"content": "Lee", "page": 38, "level": 3}}, {"headings_1": {"content": "2023).", "page": 37, "level": 1}}]], "page": 38, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 38, "level": 2}}, {"headings_1": {"content": "Lee", "page": 38, "level": 3}}], "page": 38, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 38, "level": 2}}], "page": 39, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of local Revenue  \nNo Source Approved budget Variance (UGX) UGX  \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 38, "level": 2}}], "page": 39, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Po", "metadata": {"headings": [{"headings_0": {"content": "Po", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 1}}], "page": 39, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 140,000,000 91,429,864 48,570,136 2 13,953,000 46,047,000 3 729,900 24,270,100 4 71,000,000 31,679,850", "metadata": {"headings": [{"headings_0": {"content": "Po", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 1}}], "page": 39, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "||| Won-TaxRevenues\u2014 0", "metadata": {"headings": [{"headings_0": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}, {"headings_1": {"content": "Po", "page": 39, "level": 3}}], "page": 39, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "> \n6 \\|Dividends \\| - 0 0", "metadata": {"headings": [{"headings_0": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}, {"headings_1": {"content": "Po", "page": 39, "level": 3}}, [{"headings_0": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}, {"headings_1": {"content": "Po", "page": 39, "level": 3}}]], "page": 39, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8 name ol", "metadata": {"headings": [{"headings_0": {"content": "8 name ol", "page": 39, "level": 5}}, {"headings_1": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}], "page": 39, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 \nSale of goods and services  \n10 [Adminfeesandlicenses 0] 11 Court fines and Penalties \nN 12 Other fines and Penalties \na 13 Miscellaneous Revenue \n80,460,000  \nTotal 1,097,485,000 668,367,651", "metadata": {"headings": [{"headings_0": {"content": "8 name ol", "page": 39, "level": 5}}, {"headings_1": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}, [{"headings_0": {"content": "8 name ol", "page": 39, "level": 5}}, {"headings_1": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}], [{"headings_0": {"content": "8 name ol", "page": 39, "level": 5}}, {"headings_1": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}], [{"headings_0": {"content": "8 name ol", "page": 39, "level": 5}}, {"headings_1": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}], [{"headings_0": {"content": "8 name ol", "page": 39, "level": 5}}, {"headings_1": {"content": "||| Won-TaxRevenues\u2014 0", "page": 39, "level": 3}}]], "page": 39, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}, {"headings_1": {"content": "8 name ol", "page": 39, "level": 5}}], "page": 40, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No. Programme  \nBudget Budget Out-put Activities Audit Audit comment on Management Output Output budget comment targets Response Code (UGX) on \n1 09 Integrated Transport 260010 Road Infrastructure And Services Rehabilitation 2 12- Human Capital 320157 Primary Development  \nEducation Services \n320016 Management of Education Services \nindicators  \n500,000,000 Rehabilitation of Akanyu No KPI Targets not indicated", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}, {"headings_1": {"content": "8 name ol", "page": 39, "level": 5}}, [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}, {"headings_1": {"content": "8 name ol", "page": 39, "level": 5}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}, {"headings_1": {"content": "8 name ol", "page": 39, "level": 5}}], [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}, {"headings_1": {"content": "8 name ol", "page": 39, "level": 5}}]], "page": 40, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\_ indicator in the work plan\\_ 417,924,794 Supply of 36 3-\\| No KPI Targets not indicated Seater Wooden \\| indicator in the work plan Desks @ OLANDO P/S  \nConstruction of a 5- No  \nKPI Targets not indicated Stance Drainable VIP indicator  \nin the work plan Latrine with a Washroom  \nand SNE Room attached  \n@Alego P/S  \nConstruction of 5-\\| No KPI Targets not indicated stance drainable indicator in the work plan VIP latrine with a  \nwashroom  \nand  \nSNE  \nroom  \nattached.@ Kelle P/S  \n312121 eee \\|  \nKPI Targets not indicated Buildings\n- indicator in the work plan Acquisition(Construction", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}, {"headings_1": {"content": "8 name ol", "page": 39, "level": 5}}], "page": 40, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3 06 - Natural Resources, 000006 Planning Environment, Climate Change, Budgeting Land and Water  \nservices \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}, {"headings_1": {"content": "8 name ol", "page": 39, "level": 5}}, [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}, {"headings_1": {"content": "8 name ol", "page": 39, "level": 5}}]], "page": 40, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ark", "metadata": {"headings": [{"headings_0": {"content": "ark", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}], "page": 40, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of 2 classroom block)  \n953,999,124 Construction of 10 No KPI Targets not indicated boreholes, \\_ Indicator in the work plan Rehabilitation of 12 No KPI Targets not indicated boreholes, indicator in the work plan\\_ 7 open springs No KPI Targets not indicated protected, \u201e ndiestor in the work plan  \n1 VIP Latrine No KPI Targets not indicated construction indicator in the work plan \n36 \nAppendix 3(a-b) Implementation of Activities  \na) Eully implemented Activities.  \nNo. Program Sub-program PIAP-out Budget Total Out-put Total No Number of fully expenditure activities in the implemented activities out-put  \n1 01-Agro- 01- 03-Storage, Agro- 60,033,982 59,533,000 5 5  \nIndustrialization Education,Sports Processing and  \nand skills  \nValue addition \nb) Partially Implemented Activities.  \nNo. Program Sub-  \nPIAP-Outs Budget Out-put Total Out- Total No Number of No of  \nNo of program put of fully partially activities", "metadata": {"headings": [{"headings_0": {"content": "ark", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}, [{"headings_0": {"content": "ark", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}], [{"headings_0": {"content": "ark", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}], [{"headings_0": {"content": "ark", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets.", "page": 40, "level": 3}}]], "page": 40, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "expenditure activities implemented implemented that were", "metadata": {"headings": [{"headings_0": {"content": "expenditure activities implemented implemented that were", "page": 41, "level": 2}}, {"headings_1": {"content": "ark", "page": 40, "level": 2}}], "page": 41, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in the activities activities not output", "metadata": {"headings": [{"headings_0": {"content": "expenditure activities implemented implemented that were", "page": 41, "level": 2}}, {"headings_1": {"content": "ark", "page": 40, "level": 2}}], "page": 41, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 41, "level": 2}}, {"headings_1": {"content": "expenditure activities implemented implemented that were", "page": 41, "level": 2}}], "page": 41, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 09- 03-Transport 09020401 1,711,419,329 1,275,661,427 1  \n0 Integrated Infrastructure Capacity of  \nTransport and Services existing  \nInfrastructure Development transport  \nAnd Services infrastructure  \nand services  \nincreased \n37 \nAppendix 04: Utilization of the Wage Budget", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 41, "level": 2}}, {"headings_1": {"content": "expenditure activities implemented implemented that were", "page": 41, "level": 2}}, [{"headings_0": {"content": "implemented", "page": 41, "level": 2}}, {"headings_1": {"content": "expenditure activities implemented implemented that were", "page": 41, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 41, "level": 2}}, {"headings_1": {"content": "expenditure activities implemented implemented that were", "page": 41, "level": 2}}]], "page": 41, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Department Name", "metadata": {"headings": [{"headings_0": {"content": "Department Name", "page": 42, "level": 3}}, {"headings_1": {"content": "implemented", "page": 41, "level": 2}}], "page": 42, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Approved budget Supplement Revised Budget Warrant Expenditure \n\\| Administration 1,181,369,824 1,181,369,824 1,181,369,824 922,724,340 7 \n\\| Finance 233,110,836 233,110,836 231,832,245 - \nStatutory bodies \n310,261,084 \\| - \\| 310,261,084 310,261,084 262,802,507 Production and Marketin", "metadata": {"headings": [{"headings_0": {"content": "Department Name", "page": 42, "level": 3}}, {"headings_1": {"content": "implemented", "page": 41, "level": 2}}, [{"headings_0": {"content": "Department Name", "page": 42, "level": 3}}, {"headings_1": {"content": "implemented", "page": 41, "level": 2}}], [{"headings_0": {"content": "Department Name", "page": 42, "level": 3}}, {"headings_1": {"content": "implemented", "page": 41, "level": 2}}], [{"headings_0": {"content": "Department Name", "page": 42, "level": 3}}, {"headings_1": {"content": "implemented", "page": 41, "level": 2}}], [{"headings_0": {"content": "Department Name", "page": 42, "level": 3}}, {"headings_1": {"content": "implemented", "page": 41, "level": 2}}]], "page": 42, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,180,011,177 271,686,511 | 1,451,697,688 1,451,697,688 1,301,251,241", "metadata": {"headings": [{"headings_0": {"content": "1,180,011,177 271,686,511 | 1,451,697,688 1,451,697,688 1,301,251,241", "page": 42, "level": 3}}, {"headings_1": {"content": "Department Name", "page": 42, "level": 3}}], "page": 42, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Health  \n6,514,031,806 650,010,012 7,164,041,818 7,164,041,818 6,778,758,649 Education  \n10,076,585,156 1,832,126,584 11,908,711,740 11,908,711,734 10,617,167,114 Roads and Engineering", "metadata": {"headings": [{"headings_0": {"content": "1,180,011,177 271,686,511 | 1,451,697,688 1,451,697,688 1,301,251,241", "page": 42, "level": 3}}, {"headings_1": {"content": "Department Name", "page": 42, "level": 3}}], "page": 42, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "149,835,408 18,634,044 168,469,452 168,469,452 166,284,254", "metadata": {"headings": [{"headings_0": {"content": "149,835,408 18,634,044 168,469,452 168,469,452 166,284,254", "page": 42, "level": 3}}, {"headings_1": {"content": "1,180,011,177 271,686,511 | 1,451,697,688 1,451,697,688 1,301,251,241", "page": 42, "level": 3}}], "page": 42, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "metadata": {"headings": [{"headings_0": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}, {"headings_1": {"content": "149,835,408 18,634,044 168,469,452 168,469,452 166,284,254", "page": 42, "level": 3}}], "page": 42, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Natural Resources \n7,700,000 421,514,600 \\| 421,514,600 400,079,824 Community Based Services \n", "metadata": {"headings": [{"headings_0": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}, {"headings_1": {"content": "149,835,408 18,634,044 168,469,452 168,469,452 166,284,254", "page": 42, "level": 3}}, [{"headings_0": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}, {"headings_1": {"content": "149,835,408 18,634,044 168,469,452 168,469,452 166,284,254", "page": 42, "level": 3}}], [{"headings_0": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}, {"headings_1": {"content": "149,835,408 18,634,044 168,469,452 168,469,452 166,284,254", "page": 42, "level": 3}}]], "page": 42, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 173,502,060 \\| 173,502,060 173,281,621", "metadata": {"headings": [{"headings_0": {"content": "Water 50,133,372 - 50,133,372 50,133,372 49,221,260", "page": 42, "level": 3}}, {"headings_1": {"content": "149,835,408 18,634,044 168,469,452 168,469,452 166,284,254", "page": 42, "level": 3}}], "page": 42, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Planning 34,369,356 - 34,369,356 34,369,356 30,454,886", "metadata": {"headings": [{"headings_0": {"content": 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68,939,848 Partial", "page": 43, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 43, "level": 1}}], "page": 43, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented 7 0 52,500,000 53,999,991 \\| (1,499,991) Fully", "metadata": {"headings": [{"headings_0": {"content": "6 4 275,000,000 206,060,152 68,939,848 Partial", "page": 43, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 43, "level": 1}}], "page": 43, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 43, "level": 2}}, {"headings_1": {"content": "6 4 275,000,000 206,060,152 68,939,848 Partial", "page": 43, "level": 3}}], "page": 43, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 -1 245,000,000 400,190,291 (155,190,291 Fully Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 43, "level": 2}}, {"headings_1": {"content": "6 4 275,000,000 206,060,152 68,939,848 Partial", "page": 43, "level": 3}}], "page": 43, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12 -3 58,500,000 69,562,000 (11,062,000) Fully", "metadata": {"headings": [{"headings_0": {"content": "12 -3 58,500,000 69,562,000 (11,062,000) Fully", "page": 43, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 43, "level": 2}}], "page": 43, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 43, "level": 1}}, {"headings_1": {"content": "12 -3 58,500,000 69,562,000 (11,062,000) Fully", "page": 43, "level": 3}}], "page": 43, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 43, "level": 1}}, {"headings_1": {"content": "12 -3 58,500,000 69,562,000 (11,062,000) Fully", "page": 43, "level": 3}}], "page": 43, "document_name": "Nebbi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
\ No newline at end of file
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+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF NTOROKO DISTRICT LOCAL GOVERNMENT \\| FOR THE YEAR ENDED 30\" JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents emt \nLSE: OF ACrOM VO...  \ntensessannanascarencnaveneenneoeeensouscensatnecresantncoveennantchener tii iti \neocnueovennsossvecenouncsnpnenttniivs \nFD en msn  \nnn anne in nme nennen 1 \nnn \nEPCS FOR, OPT nen 1 nme nennen \nPETE ET Ener 1 SSR A Uh inn camo a \n1.0 IMPLEMENTATION OF THE APPROVED BUDGET  \n1 \n........s:::sssssssssesssseesssseeesseceanseeennneeessnneeses 2.0 Management of the Government Salary Payroll........eeeeeeen 11 EMPHASIS OF MATTER \n3.0  \nError! Bookmark not defined. \n4.0 Error! Bookmark not defined. \n5-0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) 13 \n9.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)............ 13 \n>.2", "metadata": {"headings": [[], [], [], [], [], [], [], [], [], [], [], [], [], [], [], []], "page": 1, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program ......17", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program ......17", "page": 2, "level": 1}}], "page": 2, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "5.3 Education Development Grant .........eenennnennnenenennneneenensnnnnnenennenenensnnnsenssnnnsnenteneen 22 \n>.4  \nDevelopment Response to Displacement Impacts Project (DRDIP) .Error! 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Bookmark not defined. \n>.7", "metadata": {"headings": [{"headings_0": {"content": "(USMID-AF)", "page": 2, "level": 3}}, {"headings_1": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program ......17", "page": 2, "level": 1}}, [{"headings_0": {"content": "(USMID-AF)", "page": 2, "level": 3}}, {"headings_1": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program ......17", "page": 2, "level": 1}}]], "page": 2, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Utilisation of Discretionary Development Equalization Grant (DDEG) Non-USMID Grant", "metadata": {"headings": [{"headings_0": {"content": "Utilisation of Discretionary Development Equalization Grant (DDEG) Non-USMID Grant", "page": 2, "level": 1}}, {"headings_1": {"content": "(USMID-AF)", "page": 2, "level": 3}}], "page": 2, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Error! Bookmark not defined. \n>.8  \nTransitional Development Ad Hoc Grant-Health ............... Error! Bookmark not defined. \n3.9  \nTransitional Road Rehabilitation Grant... Error! Bookmark not defined. \n\\* List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "Utilisation of Discretionary Development Equalization Grant (DDEG) Non-USMID Grant", "page": 2, "level": 1}}, {"headings_1": {"content": "(USMID-AF)", "page": 2, "level": 3}}, [{"headings_0": {"content": "Utilisation of Discretionary Development Equalization Grant (DDEG) Non-USMID Grant", "page": 2, "level": 1}}, {"headings_1": {"content": "(USMID-AF)", "page": 2, "level": 3}}], [{"headings_0": {"content": "Utilisation of Discretionary Development Equalization Grant (DDEG) Non-USMID Grant", "page": 2, "level": 1}}, {"headings_1": {"content": "(USMID-AF)", "page": 2, "level": 3}}], [{"headings_0": {"content": "Utilisation of Discretionary Development Equalization Grant (DDEG) Non-USMID Grant", "page": 2, "level": 1}}, {"headings_1": {"content": "(USMID-AF)", "page": 2, "level": 3}}]], "page": 2, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", 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\nMinistry of Local Government  \n1 NAA Audit Ad \n\\| National :  \nSr \u201cNTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 3}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}, [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 3}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}]], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "OAG", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 3, "level": 3}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\|  \nOffice of the Auditor General \ni\u201d . \\\\ \\| \n\\| RR Budgeting System A \u2018 i PBS", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 3, "level": 3}}, [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 3, "level": 3}}], [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 3, "level": 3}}]], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 3, "level": 8}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "7 7 ee : PCA nn Africa \n7  \nPayroll Consults a PDMS. it 4. Management System \nER\" : ae", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 3, "level": 8}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}, [{"headings_0": {"content": "Program", "page": 3, "level": 8}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}], [{"headings_0": {"content": "Program", "page": 3, "level": 8}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}]], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Payroll Deduction", "metadata": {"headings": [{"headings_0": {"content": "| Payroll Deduction", "page": 3, "level": 4}}, {"headings_1": {"content": "Program", "page": 3, "level": 8}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "PDU ~\u2014\\_\\| Disposal 7 - Procurement & Unit  \nfF 3 1 r : PFMA \nPublic Finance Management Act  \n\\|  \nPFMR \u2014\\_\\| Public Finance Management Regulations \nu  \nProcurement Disposal Assets ae \\_ \\_ \\| \\|  \nPPDA Public & of Public  \na \n: PS/ST Permanent Secretary / Secretary to \n~~ \\| Treasury  \n5 \nMee TESAG \ncask Single Account", "metadata": {"headings": [{"headings_0": {"content": "| Payroll Deduction", "page": 3, "level": 4}}, {"headings_1": {"content": "Program", "page": 3, "level": 8}}, [{"headings_0": {"content": "| Payroll Deduction", "page": 3, "level": 4}}, {"headings_1": {"content": "Program", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Payroll Deduction", "page": 3, "level": 4}}, {"headings_1": {"content": "Program", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Payroll Deduction", "page": 3, "level": 4}}, {"headings_1": {"content": "Program", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Payroll Deduction", "page": 3, "level": 4}}, {"headings_1": {"content": "Program", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Payroll Deduction", "page": 3, "level": 4}}, {"headings_1": {"content": "Program", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Payroll Deduction", "page": 3, "level": 4}}, {"headings_1": {"content": "Program", "page": 3, "level": 8}}]], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Treasury", "metadata": {"headings": [{"headings_0": {"content": "Treasury", "page": 3, "level": 3}}, {"headings_1": {"content": "| Payroll Deduction", "page": 3, "level": 4}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "nn Isa 0000\\| Treasury Single Account .  \nSub", "metadata": {"headings": [{"headings_0": {"content": "Treasury", "page": 3, "level": 3}}, {"headings_1": {"content": "| Payroll Deduction", "page": 3, "level": 4}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "UBA", "metadata": {"headings": [{"headings_0": {"content": "UBA", "page": 3, "level": 2}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 3}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "UBA", "page": 3, "level": 2}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 3}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "metadata": {"headings": [{"headings_0": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}, {"headings_1": {"content": "UBA", "page": 3, "level": 2}}], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| Fund (ttsti(\u2018;;!O!O!O!O!O!! Consolidated \nREPORT OF THE AUDITOR GENERAL Homes ames", "metadata": {"headings": [{"headings_0": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}, {"headings_1": {"content": "UBA", "page": 3, "level": 2}}, [{"headings_0": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}, {"headings_1": {"content": "UBA", "page": 3, "level": 2}}]], "page": 3, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- \\- +  \nON THE FINANCIAL STATEMENTS OF NTOROKO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}, {"headings_1": {"content": "UBA", "page": 3, "level": 2}}], "page": 4, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}, {"headings_1": {"content": "UBA", "page": 3, "level": 2}}], "page": 4, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}], "page": 4, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Ntoroko 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 Ntoroko 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": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}]], "page": 4, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Ntoroko District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction.  \nDuring the financial year 2022/2023, the District had a budget of UGX. 27,712,551,970 out of which UGX. 26,763,152,564 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "\u201cUganda E Banker\u2019s Association RE abe bce arial", "page": 3, "level": 1}}]], "page": 4, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "SN Details  \nBudget UGX  \nWarrants UGX % age of (A) (B) warrants", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(B/A)", "metadata": {"headings": [{"headings_0": {"content": "(B/A)", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Recurrent (Wage) 16,997,528,311 16,997,528,307 100 Recurrent (Non-wage) 5,098,250,350 4,148,850,948 81 Development 5,616,773,309 5,616,773,309 100 Total 27,712,551,970 26,763,152,564 97 \nOut of the total warrants of UGX 26,763,152,564, I reviewed expenditure on activities/outputs worth UGX. 16,213,216,577 (61%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "(B/A)", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "(B/A)", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 2}}], "page": 5, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Cumulative Actual expenditure Cumulative Actual %age out (UGX) expenditure of total warrants \nNo Observation. Recommendation seen een  \n1.4.1 Revenue Performance  \nPerformance of Local Revenue  \nPerformance of Local Revenue  \nAccording to the approved budget, the entity was supposed to collect The \nAccounting Local revenue to the tune of UGX 779,720,000 however; by the end of Officer \nshould the year only UGX 216,218,244 had been collected representing 28% institute appropriate performance as shown in the table below and detailed in Appendix 1. \nstrategies to ensure that all the No Source Approved Actual Variance budgeted revenue is", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 2}}]], "page": 5, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201eCollections", "metadata": {"headings": [{"headings_0": {"content": "\u201eCollections", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 6, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "collected. SEES RE ENE TT ESR TEE \nAE SS \nAT EEE Tax Revenues 53,591,235 35,288,765 \\| Non-Tax 690,720,000 162,627,009  \nRevenues  \n\\|\\_\\_\\| Revenue\\_\\_\\| \\_779,720,000 563,381,756 \nUnder collection of Local revenue denied the entity resources for implementation of the following planned activities. \nNo Out-put Activity Purpose of the Budget un-implemented Amount activities  \n1 000014 - Office Block 200,000,000 Administrative upon Completion", "metadata": {"headings": [{"headings_0": {"content": "\u201eCollections", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "\u201eCollections", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "\u201eCollections", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "\u201eCollections", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "\u201eCollections", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 6, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "=. . of", "metadata": {"headings": [{"headings_0": {"content": "=. . of", "page": 6, "level": 4}}, {"headings_1": {"content": "\u201eCollections", "page": 6, "level": 3}}], "page": 6, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "onstructi  \nane SubEGrt  \nof Admin Block  \nServices :  \n2 000014 - 22,000,000 For settlement  \nAdministrative Market Shelter  \nof traders from  \nand Support  \nopen market  \nServices .  \n3 000014 - 30,000,000 Garbage \n: Administrative Environment and Management  \nand Support Sanitation  \nServices  \n\u2018 : ~ 289,381,756 Remittance To Statutory  \nLSS \nRequirement  \nand Support  \nServices  \n5 000014 Recurrent 22,000,000 Administrative Activities Environment  \nand Support Garbage And Sanitation  \nServices \nManagement \nThe Accounting Officer attributed this shortfall to floods that affected all businesses and LLGs that collected revenue and never remitted it to the district.", "metadata": {"headings": [{"headings_0": {"content": "=. . of", "page": 6, "level": 4}}, {"headings_1": {"content": "\u201eCollections", "page": 6, "level": 3}}, [{"headings_0": {"content": "=. . of", "page": 6, "level": 4}}, {"headings_1": {"content": "\u201eCollections", "page": 6, "level": 3}}], [{"headings_0": {"content": "=. . of", "page": 6, "level": 4}}, {"headings_1": {"content": "\u201eCollections", "page": 6, "level": 3}}], [{"headings_0": {"content": "=. . of", "page": 6, "level": 4}}, {"headings_1": {"content": "\u201eCollections", "page": 6, "level": 3}}], [{"headings_0": {"content": "=. . of", "page": 6, "level": 4}}, {"headings_1": {"content": "\u201eCollections", "page": 6, "level": 3}}]], "page": 6, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], "page": 7, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "No Observation Digital Transformation Governance And Security Human Capital Development Integrated Transport Infrastructure And \\| Services Natural Resources, 0.36 Environment, Climate Change, Land And Water Private Sector 0.21 0.19 Development Public Sector 9,5% Transformation \\| Tourism 0.012 Development Total 27.712 The UGX 0.94Bn that was not warranted was meant for the following activities which were either partially or not implemented at all; No Programme Amount Activities not Purpose and not /partially impact of the warranted implemented unimplemented 1 Community 0.21 HIV awareness To create Mobilization And and gender awareness for Mindset Change main mind-set change streaming in among the LLGs, and communities mind set change 2 Development 0.05 Sensitization To enhance local Plan of LLGs on revenue Implementation assessment of mobilization local revenue 3 Digital Transformation Governance And 0.44 Monitoring of To implement Security projects and councils oversight limited council role meetings 5 Human Capital Development Observation Recommendation - ao a a was partially partially implemented implemented. Tourism Development The Accounting Officer attributed the shortfall to budget cuts that were beyond entity\u2019s control. Utilization of Warrants Out of the total warrants of UGX. 26.76Bn availed during the year, The Accounting UGX. 20.15Bn was utilized by the entity resulting in un-utilized warrants Officer should of UGX 6.61Bn representing utilization of 75% as shown in the table ensure that all below; warranted funds are Programme Warrants Utilization Variance %age (UGX) Bn of (UGX) Bn performa utilised in warrants nce accordance with the UGX) Bn approved budget. Agro- 1.58 Industrialization Community Mobilization And Mindset Change Development Plan Implementation Digital Transformation Governance And Security Human Capital Development Integrated Transport Infrastructure And Services Natural Resources, Environment, Climate Change, Land And Water Private Sector 0.19 Development Public Sector 9.52 Transformation Total The warrants that were not utilized were meant for the following activities that were partially or not implemented at all. No Observation Recommendation on investigation 4 Human 2.66 Construction Delayed completion Capital of two seed of UGIFT projects. Development schools, and Wage for PHC : ntended Bad sta staff are off payroll pending on taff investigation 5 Integrated 0.17 Intended staff are Tensor er for off payroll pending nfrastructure a investigation ee And Services \\| 6 Natural 0.04 Intended staff are Resources, off payroll pending Environment, Wage for investigation Climate Staff Change, Land And Water 7 Private Sector 0.04 Intended staff are Development Wane g Ha off payroll pending Staff ; investigation Klee 8 Public", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}, [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "=. . of", "page": 6, "level": 4}}]], "page": 7, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "performance", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}], "page": 9, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Part A of the performance contract for Accounting Officers indicators  \nand outlines the core performance requirements against which their targets. performance should be assessed in regard to achievement of  \nplanned results. This requires the Accounting Officer to he  \nassessed on the extent to which annual key performance \nNo-. \\| Cbservation \u00ab Recommendation- --\\|-- Table showing performance indicators and targets  \nCategory No. of No of No. of No of Expenditur %  \nof outputs activiti Activities activities e Amount Quantific  \noutputs sampled es in with without (000UGX) ation of  \nthe clear clear outputs  \noutput perform performa  \nSs ance nce  \nindicator indicator  \ns and s and  \ntargets targets  \nFully 9 19 19 00 3,107,436 95%  \nquantified  \noutputs  \nSubstantia 0 0 0 0  \nlly  \nquantified  \nOutputs  \nOutputs 1 1 0 1 47,026 5%  \nnot fully  \nquantified  \nTotal 10] 20 50 30 100% \\| \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information.", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}, [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}]], "page": 9, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the performance  \nindicators are system generated and by the time the work plan  \nwas processed performance indicators of PDM were not yet in  \nthe system.  \n1.1.5 Implementation of outputs  \nI assessed the implementation of nine (9) outputs with nineteen (19) The  \nAccounting activities worth UGX. 3.14Bn and noted that;  \nOfficer should e Seven (7) outputs with fourteen (14) activities and expenditure ensure that all worth UGX.0.89Bn were fully implemented.  \nprojects are \u00b0e Two (2) outputs with five (5) activities worth UGX. 2.25Bn were implemented  \nas partially implemented. planned. Table showing performance indicators and targets  \nCategory No. of No of No. of No of No of Expenditure  \nof output activiti Activities activities activities Amount  \noutputs s es in fully partially not (UGX)  \nassess the impleme impleme impleme \u201c000\u201d  \ned output nted nted nted \nNo Onservatioi- \nRecommendation \\| -", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}, [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}]], "page": 10, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Upgrade of Butungama HC III Refer to Appendix 3 for details;", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}], "page": 11, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the mainly affected projects were UGIFT projects that are multi-year projects and were not implemented within the FY. \n1.6 \nDelivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.6.1 Service Delivery under DDEG, Transitional Development Grant and PHC", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}, [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 2}}]], "page": 11, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 2}}, {"headings_1": {"content": "performance", "page": 9, "level": 2}}], "page": 11, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "I sampled two (2) out of nine (9) activities with a total expenditure of", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 2}}, {"headings_1": {"content": "performance", "page": 9, "level": 2}}], "page": 11, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "metadata": {"headings": [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], "page": 11, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "No Progra Activity Source Total Pictorial Summary Audit Management mme details of expenditure\\| evidence of findings conclusion; Response funds (UGX) (Time,  \nQuality,  \nQuantity,  \nCost and  \nFunctionali  \nty)  \nHuman Constru DDEG 38,419,200 Delayed Delayed The Capital ction of \ncompletion completion Accounting Develo Adminis \nof works. of works a explaine \n\\_ a pinent tration :  \nWorks were \nthe works on Block  \nstill on going \nthe  \nand  \nadministration Council block were Hall  \nbeing implemented  \nin a phased manner from the  \ncomponent of DDEG and the other component  \nwas financed from Transitional \nNo Progra Activity Source Total.... ...1-Pictorial Summary Audit Management mme details of expenditure\\} evidence of findings conclusion\\| Response funds (UGX) (Time,  \nQuality,  \nQuantity,  \nCost and  \nFunctionali \n4 At the time At the Human Constru \n57,774,333 Capital ction of Develo \n\u201cof audit, time of Develo slab for pment \n\\| the slab audit, the pment the \n\u0131\\\\ had slab had medical \n! developed develope ward at \nstructural d \nRwebis \ncracks and structural there was cracks engo  \n\\|  \nHC IV \n\"a need to and there Ny ;, reconstruct was a \\| the slab if need to \\_  \n\\\\ the district reconstru onan was to \\|ct the \\| slab if HT continue  \nwith the the ward \ndistrict constructio was to continue  \nn.  \nThe with the contractor ward had been constructi paid all the on. money and The there was contracto no r had performanc been  \ne paid all guarantee the hence  \nmoney causing a and there financial was no loss to performa governmen nce  \nGs \nguarante e hence causing a financial loss to governm ent. \n\\\\o Progra Activity Source Total ~Pictsrial Summary Audit \u2018Management mme details of expenditure\\| evidence of findings conclusion\\} Response funds (UGX) (Time,  \nQuality,  \nQuantity,  \nCost and  \nFunctionali", "metadata": {"headings": [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}, [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}]], "page": 11, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "iL", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], "page": 13, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "ty)  \nTransitional Development grant which stopped  \ncoming in the \\|  \nFY 2022/23. \nThe Accounting Officer should ensure that projects are completed and handed over. \n1.6.2 The service delivery under focus areas  \nI sampled Three (3) out of Ten (10) activities in Four (4) focus areas with a total expenditure of UGX.2,608,724,431 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3. of this report. \nSN \\_Focus Area Key Observation \u201eKey recommengstionG). 4  \n4 Microscale \u00b0 Although the \n\\_ district had  \nThe Accounting Officer irrigation a fully signed certificate of should engage the practical completion on\\_ file, Contractor to have these activities/works such as\\_ drip activities implemented. irrigation system installation for  \n0.75 acres, mini sprinklers  \nirrigation system for 0.5 acres and  \ndrag horse irrigation system was  \nnot done. \nThis fails the purpose for which the funds were disbursed and \npoor implementation of the program during the financial year under review. \n", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}]], "page": 13, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. UGIFT  \no Apart from the sports field that The Accounting Officer was not started, the should ensure that projects administration block was at are completed within the window level, Science lab, stipulated timelines to avoid Multipurpose hall, Class room additional costs in terms of block and staff houses were still monitoring and timely", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], "page": 13, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "2.0  \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL  \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nNtoroko DLG had a wage budget of UGX.16,997,528,311, out of which UGX. 12,850,106,567 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}]], "page": 14, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2.1 Utilization of the Wage Budget  \nThe Accounting should The District had an approved wage budget of UGX. 14,640,307,534, and engage the relevant obtained supplementary funding of UGX. 2,357,220,777 resulting into a authority to have these funds revised wage budget of UGX. 16,997,528,311 which was all warranted as re-voted and recruitment detailed in Appendix 4.  \ncarried out.  \nOut of the total warrants, UGX. 12,850,106,567 was utilized by the District  \nresulting in un-utilized warrants of UGX. 4,147,421,740 representing  \nutilization of 76% as summarized in the table below.  \nAppro Supple Revised Warran Payment Unspent  \nved mentar  \ns UGX. Balance  \nBudg y UGX.  \nBn UGX. Bn  \net  \nBn  \nUGX.  \nBn  \n14.25 \\| 14.640 \\| 16.997 \\| 16.997  \n7 \nFrom the analysis, I noted that;  \nThere was an under absorption of UGX. 4,147,421,740 e  \n. \nThe Accounting Officer explained that the unspent balances were as a result \nc) A total of 21 (2%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. \n3 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation.  \nii. \n18 employees did not appear for the head count and could not be accounted for by the Accounting Officer. These have not been considered in the validated payroll. \nA total of UGX. 304,372,098 which was paid as salary to these individuals is considered a financial loss to Government. \nd) individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status.", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}]], "page": 14, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that out of the 38 individuals affected, 29 were grade III teachers recruited in February 2018 under minute number 13/2018, however, this minute was not implemented by the Accounting Officer then. However, in March 2021, the Accounting Officer irregularly appointed the said teachers quoting a non-existent minute number 48/NDLG/DSC/2021. The Accounting Officer further stated that the balance of 9 individuals lacked appointing DSC minute. Further still, out of the 09 affected staff, 03 staff transferred services from Bundibugyo DLG and their minutes could not be traced, 02 were recruited outside the structure and 01 staff belonged to Ntungamo District Local Government and the 03 staff recruited by the District their minutes could not traced as well. 2.3 Inconsistencies in Employee Details The Accounting Officer A total of 184 employees on the payroll had inconsistencies in their dates of should engage the affected birth, captured in the payroll and data captured by NIRA on the National IDs. staff and ensure that The information is critical in the identification of an individual. employee records are duly updated and brought to the Inconsistent information undermines the integrity of the District\u2019s records and attention of the Ministry of may complicate the employee service history and retirement procedures. Public Service within a Where the errors in dates of birth increase the length of service, it may lead specified timeline for to the irregular extension of employee service. appropriate action. The Accounting Officer requested the affected staff to submit copies of their national identity cards, birth certificates for onward submission to Ministry of Public Service for rectification. 2.4 Findings from Other Special Audit Procedures The Accounting Officer I undertook other special audit procedures to review the accuracy of the should put in place controls payroll including planning, budgeting and payments for the period of four to ensure that deductions years (2019/2020-2022/2023). are always accurately ~2.5----\\| Delayed deletion of employees from the payroll The Accounting Officer . I noted that UGX. 12,260,384 was paid to 7 staff who had either been retired, should initiate a process of transferred, absconded or died. These resulted into financial loss to deleting these names from government. the payroll. For staff on The Accounting Officer acknowledged the anomaly and pledged to recover transfer of service, the the funds from the affected beneficiaries. Accounting Officer should initiate a process of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}]], "page": 15, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting me) During the audit, I undertook procedures to review the completeness and should liaise with Ministry of relevancy of the entity establishment and noted that;  \nPublic Service to ensure the i. Out of 138 approved positions, a total of 81 positions were filled integration of the staff list leaving a gap of 57 vacant positions.  \ninto the IPPS/HCM to allow for easier interface.  \nii.  \nThe entity did not have an approved and costed staff establishment for  \nprimary, secondary and tertiary institutions while the staff structure for  \nhealth facilities issued by Ministry of Health was not incorporated into  \nthe district approved structure. \niii.  \nRelatedly, 16 new staff on the payroll were not on the staff list. \nThe Accounting Officer responded that the 3 Commercial officers are District staff, but were recruited outside the structure. The rest will be updated on the staff list for the Vote. \nOTHER MATTER \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0  \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}, [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}], [{"headings_0": {"content": "iL", "page": 13, "level": 5}}, {"headings_1": {"content": "UGX. 179,526,866. The significant findings are provided in the table below;", "page": 11, "level": 3}}]], "page": 16, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 16, "level": 2}}, {"headings_1": {"content": "iL", "page": 13, "level": 5}}], "page": 16, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 16, "level": 2}}, {"headings_1": {"content": "iL", "page": 13, "level": 5}}], "page": 16, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 16, "level": 2}}], "page": 16, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "3.1  \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 16, "level": 2}}], "page": 16, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 16, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nSN Category \\| Activity\u2019: - \nPianned Actual quantity quantity \n1 Rural Water and Construction of a 2 stance VIP 1  \n1 Sanitation Sub- public latrine in  \n= Grant Rwamabale Trading Centre.  \n(traditional Rehabilitation of 5 boreholes in 5  \n5 component) Bweramule S/C,  \nKanara S/C, Nombe S/C and  \nButungama S/C  \n2 Piped Water Design of piped Water System \\|1  \n1 Sub-Grant  \n(Mini GFS at Rwamabale)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}, [{"headings_0": {"content": "(DWSSCG)", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}]], "page": 16, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 2}}, {"headings_1": {"content": "(DWSSCG)", "page": 16, "level": 1}}], "page": 17, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "in Bweramule S/C component) \nRehabilitation of 2 spring wells in 2", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 2}}, {"headings_1": {"content": "(DWSSCG)", "page": 16, "level": 1}}, [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 2}}, {"headings_1": {"content": "(DWSSCG)", "page": 16, "level": 1}}]], "page": 17, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. \\|", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 2}}, {"headings_1": {"content": "(DWSSCG)", "page": 16, "level": 1}}], "page": 17, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 2}}, {"headings_1": {"content": "(DWSSCG)", "page": 16, "level": 1}}], "page": 17, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Karugutu S/C", "metadata": {"headings": [{"headings_0": {"content": "Karugutu S/C", "page": 17, "level": 8}}, {"headings_1": {"content": "(UgIFT", "page": 17, "level": 2}}], "page": 17, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "[One  \n\\|  \nSee \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Karugutu S/C", "page": 17, "level": 8}}, {"headings_1": {"content": "(UgIFT", "page": 17, "level": 2}}, [{"headings_0": {"content": "Karugutu S/C", "page": 17, "level": 8}}, {"headings_1": {"content": "(UgIFT", "page": 17, "level": 2}}]], "page": 17, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "Karugutu S/C", "page": 17, "level": 8}}], "page": 17, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "Karugutu S/C", "page": 17, "level": 8}}], "page": 17, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3.1.1 Positive observations  \nI noted the following areas where management had commendable performance;  \no All water projects were in conformity with the five-year development plan.  \n\u00a9 All the projects implemented were eligible capital investments.  \noo Fairness in the distribution of water projects was noted.  \nThe district maintained an asset register for the water projects.  \n0  \nThe desk and field appraisals for all the projects were undertaken.  \n0  \nAll the project designs were approved by Ministry of Water and Environment.  \n0  \no All the budgeted funds of UGX. 136,601,341 were received and spent by the district.  \no The District had agreements/ formal consent, or MoUs for the land on which water facilities were constructed. \n3.1.2 Areas of Improvement  \nI noted the following areas were the District needs improvement; \nThe District allocated-16% to-new capital development instead of a minimum of e  \n65% leading to under allocation by UGX. 42,107,984 (49%). Subsequently, rehabilitation of water facilities was over allocated by UGX. 40,389,291 (47%) while investment servicing costs was over allocated by UGX. 1,718,693 (2%) under the Rural Water and Sanitation Sub-Grant (RWSSG) (traditional", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "Karugutu S/C", "page": 17, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "Karugutu S/C", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "Karugutu S/C", "page": 17, "level": 8}}]], "page": 17, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "component).", "metadata": {"headings": [{"headings_0": {"content": "component).", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "In addition, the District allocated 100% to new capital development instead of a e  \nminimum of 85% leading to over allocation by UGX. 7,600,002 (15%). Subsequently, Investment servicing costs was not allocated by UGX.7,600,002 (15%) under the piped water sub-grant (PWSG) (UgIFT component). Details are in Appendix 5.  \ne 3 ongoing UGFIT projects (seed schools and health centre upgrades) had not been provided with water sources that were accessible by the local community. Details are in Appendix 6. \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant objectives. \nThe Accounting Officer explained that this was attributed to paying previous debts that were carried forward from the previous years. \nIn addition, the Accounting Officer explained that UGIFT was meant for piped water supply to UGIFT projects. For the case of Ntoroko, UGIFT projects are located far from the piped water line/grid and the money which was of UGX.50,000,000 allocated couldn\u2019t be enough to make it easy to make water connections to the said projects. Therefore the funds were used to clear the debts and rehabilitation of spring wells and boreholes.", "metadata": {"headings": [{"headings_0": {"content": "component).", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "component).", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "component).", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "component).", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "component).", "page": 18, "level": 1}}], "page": 18, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should always follow the guidelines while implementing such programs and also ensure piped water supply to the UGIFT projects as guided. \n3.1.2.2 Funding and Absorption  \nI reviewed the budget performance of Ntoroko DLG and noted the following;  \ne UGX. 136,601,341 (100%) was received, out of UGX. 136,601,341 budgeted. Out of the funds received UGX. 85,934,662 (64%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX. 50,666,679 (36%) for \ni Category Approvea .  \n\u201c Un- % Estimate utilized Absorption \n(A) (UGX) (B) (UGX) (C) (UGX)  \nUGX  \nRural Water 320,347,159 320,347,159 320,347,159 100% and  \nSanitation  \nSub-Grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "component).", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "component).", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "component).", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "component).", "page": 18, "level": 1}}]], "page": 18, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(traditional", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}], "page": 19, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "component  \n2 Piped Water 188,875,204 188,875,204 188,875,204  \n100% \n(UgIFT component", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}, [{"headings_0": {"content": "(traditional", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}]], "page": 19, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "metadata": {"headings": [{"headings_0": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 2}}], "page": 19, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "3.1.2.3 \nLand ownership and maintenance of assets register  \nParagraph 5.3 and 4.1.8 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; \n\\_LGs should have proof of land ownership or consent of land offer (e.g. land title, o  \nagreement, formal consent, MoU) and ensure that are free of encumbrances for any planned WSS projects.  \noe LGs should maintain updated assets register covering details on water infrastructure as per the format prescribed in the Accounting Manual. \nI reviewed the management of fixed assets and made the following observations; Four (04) implemented projects had not been recorded in the asset register as oe \nshown in Appendix 7. \nConsequently, the projects are exposed to denial of service to the communities due to land wrangles. \nThe Accounting Officer explained that the format in which this asset register was designed requires one to open up borehole components and record each component, open up the pipeline to determine the sizes of the pipes that were used and all other camponents of the piped water systems that we have, this is costly in terms of time and labour to do that. \nDLGs should test at least 20% of the already existing-water sources across the e  \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption.  \ne All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 2}}, [{"headings_0": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 2}}], [{"headings_0": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 2}}], [{"headings_0": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 2}}], [{"headings_0": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 2}}], [{"headings_0": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 2}}], [{"headings_0": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 2}}], [{"headings_0": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 19, "level": 2}}]], "page": 19, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}], "page": 20, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless e  \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nOne (01) project did not have their designs approved by the Ministry of Water e  \nand Environment.  \nAs a result, the project may not meet the minimum standards required by the MoWE. \nThe Accounting Officer explained that the submission was made to Ministry of Water and Environment who are responsible for the review and approval of the project design.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}, [{"headings_0": {"content": "500litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}], [{"headings_0": {"content": "500litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}], [{"headings_0": {"content": "500litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "| {Total 509,222,363 [509,222,363 |O 10%", "page": 19, "level": 3}}]], "page": 20, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 20, "level": 2}}], "page": 20, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that designs are submitted for approval before construction works can be commenced. \nThe district lacked water quality testing kits as a result water quality tests were e  \ncarried out using rudimentary techniques focusing on water smell, colour and taste other than the standard tests. \nConsequently, the district failed to carry out water quality testing of water sources. \nThe Accounting Officer explained that water quality testing for some old water sources was carried out using the testing kit from the neighbouring District of Bundibugyo. However next FY 2024/25, the District will budget to procure its own testing kit.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 20, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 20, "level": 2}}]], "page": 20, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 20, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should follow the guidelines. \n3.2 IMPLEMENTATION OF UGANDA \n\\| SN \\| Activity \nPlanned quantity \u2014 quantity Kibuku Seed School 1 1 \nButungama Seed School 1 1 3 \\| Butungama HC II  \n1 0 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations  \nI noted the following areas where management had commendable performance; All the budgeted funds of UGX. 4,704,211,483 were received by the district. \u00b0 \no Only budgeted for activities were implemented.  \n\u00b0 All the WHT was deducted and remitted to Uganda Revenue Authority \n3.2.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n3.2.3 Planning and Budget Performance  \n3.2.3.1 Budget allocation to health development activities  \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 100% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX. 23,109,733 (40%) while replacement of small medical equipment and medical furniture and repair of medical equipment were not allocated as shown in the table below; \nActivity \nBudget %age budget Standard %age %age Amount allocation budget allocation as budget per guidelines Variance L  \nA B=(A/Total I (B-C) budget)  \nRepair of medical equipment 5 0% 20% -20% \\|  \nReplacement of small medical \n0% 20% -20% equipment and medical \nThe Accounting--Officer explained that the funding source was inadequate- and--- ---- leveraging on our development partners like, Save the children, Enabel, Pathfinder,  \nand Baylor which were supporting us with the complementary aspect of repairs and replacements so we had to concentrate our meagre resources on upgrade activities.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}]], "page": 20, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 8}}], "page": 22, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should always comply with the grant guidelines and allocate all the budget percentages as per the guidelines to avoid negative impacts on the achievement of the intended health services. \n3.2.3.2 Funding and Absorption  \nOut of the approved budget of UGX.4,704,211,483, the district received UGX. 4,704,211,483 (100%); Out of the received funds, UGX. 2,249,044,488 (48%) was spent, thus leaving UGX. 2,455,166,995 unutilized. Details are in the table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 8}}]], "page": 22, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 8}}], "page": 22, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX)  \nfunding absorption \n(A) (B) (C)  \n4,704,211,483 4,704,211,483 2,24 po \n4,704,211,483 4,704,211,483 2,249,044,488 jo \nUnder absorption of released funds negatively affected implementation and service delivery since planned activities were partially implemented.  \nThe Accounting Officer explained that the contractor delayed to start the works i.e. started in March 2023 and yet he had signed the contract in November 2022.", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 8}}, [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 8}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 8}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 8}}]], "page": 22, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], "page": 22, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that funds are absorbed as budgeted to enable effective service delivery through project implementation. \n3.2.3.3 UGIFT infrastructure Projects implemented on untitled Land  \nThe PS/ST in a letter dated 04 November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being \nThere is a risk of loss of funds invested in the infrastructure in case the land disputes - arise. \nThe Accounting Officer explained that Ministry of Lands, Housing and Urban Development contracted M/s GIS Transport Ltd to undertake systematic land adjudication and certification of all UGIFT projects and Micro-Irrigation schemes. In addition, he stated that the communication was received in CAOs office on 21st July 2023 and the lands agreements were released to the contracted company for onward processing of land titles. \nRecommendation  \nThe Accounting Officer should expedite the process of acquiring land titles for the above pieces. \n3.2.3.4 Use of Force Account without sufficient justification.  \nCircular No. 2 of 2008 of the PPDA issued on 21% August 2008 (Guidance to Local Government Entities on Use of Force Account) requires that the use of Force Account by an Entity be justified. \nI noted that the district unjustifiably used the force account mechanism and with no evidence of contracts committee approval in up grading of Butungama HC III under UGIFT worth UGX. 114,851,250. Details in table below;  \nPayment Supplier Description EFT / Check Amount Date  \n28/06/2023 TUSIIME TITO UP GRADING OF  \nBUTUNGAMA HC III  \n28/06/2023 ALI MUZAMIL UP GRADING OF  \nBUTUNGAMA HC III \nNumber  \n6438064 56,701,000 \n6427969 58,150,250 \\| LL 114,851,250 \\| \nThe circular also requires the procurement process of the work inputs such as fuel, lubricants, cement, sand etc. should be managed so as to maximise competition to the extent practicable and the procurement method and selection process of the providers of the work inputs should be approved by the Contracts Committee.  \nThe entity did not provide evidence of maximising compctition while procuring service providers for work inputs.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}]], "page": 22, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 24, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that procurement regulations are adhered to, and authority sought where necessary. \n3.2.3.5 Inspection of water Grant activities  \nI conducted physical inspections of Two (2) UGIFT projects implemented at UGX.4,409,013,000 on 8\" December 2023 to assess service delivery indicators. I observed the following as summarised in the table below; Details are in Appendix 8. \nSN Project Inspection Remarks Pictorial Evidence Recommendation \\| (Time,  \nQuality,  \nQuantity, Cost and  \nFunctionality) \n1 Construction e Apart from the sports  \nThe Accounting Officer \\| \\_ \\|  \nof Kibuku field that was not \\|\\| \n\\|\\| should ensure that the Seed School in started, the \\| \n\\| \\| project is completed on Kibuku T/C administration block \\|  \n\\| time.  \nii,  \nwas at window level,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}]], "page": 24, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "j |", "metadata": {"headings": [{"headings_0": {"content": "j |", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], "page": 24, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Contractor: Science lab, ah \\| Prutaz Multipurpose hall, Class  \nA i Aa \\| Construction room block and staff", "metadata": {"headings": [{"headings_0": {"content": "j |", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], "page": 24, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "il", "metadata": {"headings": [{"headings_0": {"content": "il", "page": 24, "level": 4}}, {"headings_1": {"content": "j |", "page": 24, "level": 3}}], "page": 24, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "f N \\| and Vocational houses were still at the  \nTraining foundation level at the", "metadata": {"headings": [{"headings_0": {"content": "il", "page": 24, "level": 4}}, {"headings_1": {"content": "j |", "page": 24, "level": 3}}], "page": 24, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], "page": 24, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Center yl time of inspections.  \nLimi imited e Although the contract  \nperiod . still :  \nwas  \non,  \nContract  \nworks were far behind  \nAmount: UGX. schedule and likely to  \n2,204,506,500 create additional costs  \nin monitoring and  \nAmount paid supervision.  \nA picture showing an to inspection  \n\\| date: UGX. e Works were still on incomplete multipurpose \\| going and remain hall  \n1,023,730,025 \n\\| incomplete \nThe Accounting Officer explained that the projects were still within the \ncontract period of 18 Months as agreed, the contract was signed in November 2022 and actual \n", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}, [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}]], "page": 24, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- Contract e Although the contract = een \u2018", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], "page": 25, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "> ] Amount: UGX. period was still on,  \n2,204,506,500 works were far behind  \nschedule and likely to  \ncreate additional costs  \nin monitoring and  \nsupervision.  \ne The floods had covered  \nthe toilets that were  \ndag and staff houses.  \noe Works were still on  \ngoing and remain  \nincomplete  \nThe Accounting Officer  \nexplained that the projects  \nwere still within the  \ncontract period of 18  \nMonths as agreed, the  \ncontract was signed in  \nNovember 2022 and actual  \nimplementation started  \nin March 2023, however  \nthe delayed kick off of the  \nworks.  \n\\| \\| \n3.3 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School\u2019 Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.113,891,989 for the construction of; Three (03) 5 stance pit latrines. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.3.1 Positive observations  \nI noted the following areas were management had commendable performance; \nAll the projects were screened for likely environmental and social impacts and the o \nprescribed mitigation measures for all the screened projects were implemented.  \no The allocation of grants was done in accordance with the approved criteria.  \ne The district incorporated education development grants project activities into the district plans and budgetary framework. \ndate asset register of education facilities: and--their- condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer explained that the department uses the general district asset register format which incorporates all the assets of the district including primary and secondary schools assets, from which the department selects projects for incorporation in the annual work plan/budget. However the district commits to maintain an updated asset register using the provided format in the budgeting and implementation guidelines for Primary and Secondary schools FY 2022/2023 part D by Ministry of Education and Sports.", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}, [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}], [{"headings_0": {"content": "ae", "page": 24, "level": 3}}, {"headings_1": {"content": "il", "page": 24, "level": 4}}]], "page": 25, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "ae", "page": 24, "level": 3}}], "page": 26, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that an up-to-date asset register of education facilities and their condition is maintained and used in selection of schools to benefit from the Education Development grant.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "ae", "page": 24, "level": 3}}], "page": 26, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 26, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Budget allocation for Education Development grant  \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 97% to capital expenditure instead of the required minimum of 95% leading to over allocation by UGX. 2,694,599 (2%) while Investment service costs were under allocated by UGX. 2,694,599 (2%).  \nCategory Budget Standard %age Remarks Amount %age budget budget  \nallocation as allocation \nThe Accounting Officer explained \u2018that the department used integrated monitoring\u2019 since it had other projects under UGFIT projects, which enabled the Engineering Department and Environment Officer to carry out their activities effectively.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}, [{"headings_0": {"content": "b)", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "b)", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}]], "page": 26, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "b)", "page": 26, "level": 2}}], "page": 27, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should always follow the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "b)", "page": 26, "level": 2}}], "page": 27, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Funding and absorption of Education Development grant  \nThe District received all the budgeted funds of UGX. 113,891,989 representing 100% funding as detailed in the table below; \n\\| Budgeted amount (UGX)  \n\\| Fundsreleased(UGX) \u2014 \n\u2018\\| Variance(UGX) \\| \\| \\|  \n\\| \\| 113,891,989 \\| 113,891,989 \\| 0 \\| \\|  \n\\| \u0131 \nOut of the UGX.113,891,989 released, UGX. 105,148,546 had been spent by the end of the year, resulting in an under absorption of UGX. 8,743,443, as indicated in the table below; \n[Funds released \\| Expenditure (UGX) \\|Unspent(UGX) \\|% of funds \\| \\| (UGX) \\| absorbed \\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "c)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "c)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "c)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "c)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 27, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "113,891,989 | 105,148,546 | 8,743,443 | 92 |", "metadata": {"headings": [{"headings_0": {"content": "113,891,989 | 105,148,546 | 8,743,443 | 92 |", "page": 27, "level": 8}}, {"headings_1": {"content": "c)", "page": 27, "level": 2}}], "page": 27, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "As a result, one of the contractors was not paid and funds got swept at the end of the Financial Year; \nThe Accounting Officer explained that the contractor delayed to complete works and therefore could not be paid since the projects were still in the defects liability period. of 6months. However, management commits to ensure that contractors complete works in the specified period of time to avoid unspent balances. \nRecommendation  \nThe Accounting Officer should implement planned activities timely so that all realized funds are fully absorbed.", "metadata": {"headings": [{"headings_0": {"content": "113,891,989 | 105,148,546 | 8,743,443 | 92 |", "page": 27, "level": 8}}, {"headings_1": {"content": "c)", "page": 27, "level": 2}}, [{"headings_0": {"content": "113,891,989 | 105,148,546 | 8,743,443 | 92 |", "page": 27, "level": 8}}, {"headings_1": {"content": "c)", "page": 27, "level": 2}}], [{"headings_0": {"content": "113,891,989 | 105,148,546 | 8,743,443 | 92 |", "page": 27, "level": 8}}, {"headings_1": {"content": "c)", "page": 27, "level": 2}}]], "page": 27, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- SN: Category", "metadata": {"headings": [{"headings_0": {"content": "113,891,989 | 105,148,546 | 8,743,443 | 92 |", "page": 27, "level": 8}}, {"headings_1": {"content": "c)", "page": 27, "level": 2}}], "page": 28, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "113,891,989 | 105,148,546 | 8,743,443 | 92 |", "page": 27, "level": 8}}, {"headings_1": {"content": "c)", "page": 27, "level": 2}}], "page": 28, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 28, "level": 2}}, {"headings_1": {"content": "113,891,989 | 105,148,546 | 8,743,443 | 92 |", "page": 27, "level": 8}}], "page": 28, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "2 Complementary services  \nTraining of farmers Setting up demo farms \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 28, "level": 2}}, {"headings_1": {"content": "113,891,989 | 105,148,546 | 8,743,443 | 92 |", "page": 27, "level": 8}}, [{"headings_0": {"content": "Activity", "page": 28, "level": 2}}, {"headings_1": {"content": "113,891,989 | 105,148,546 | 8,743,443 | 92 |", "page": 27, "level": 8}}]], "page": 28, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "Activity", "page": 28, "level": 2}}], "page": 28, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The following were my observations; \n3.4.1 Positive observations  \nI noted the following areas where management had commendable performance;  \ne All the budgeted funds of UGX. 117,930,056 were received and spent by the district.  \ne The allocation of program expenditure by category was done as per the", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "Activity", "page": 28, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "Activity", "page": 28, "level": 2}}]], "page": 28, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], "page": 28, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "e The district did not implement any ineligible activities. \n3.4.2 Areas of improvement  \nI noted the following areas where the District needs improvement; \n3.4.2.1  \nNon adherence to supplier\u2019s selection criteria  \nParagraph 4.2 (9) of the grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. \nThe following observations were made; \na) Low Bidder Turn Up  \nRegulation 43 (3) of LGPPDA of 2006 requires that all procurements and disposals should be conducted in a manner that maximizes competition and achieves value for monies irrespective of the method of procurement used or nature of works, services or supplies to be procured.  \nI noted that in the 2 (two) procurements worth UGX. 35,730,302 only one bidder instead of at least a minimum of three turned up and was evaluated for the contract. Details in the table below; \nThe Accounting Officer explained that by the time of procurement Ministry had not yet come up with an updated list of prequalified bidders, however the district based on its prior prequalified bidders and invited all the three that were prequalified. However, only one managed to respond to our invitation, which was evaluated in accordance with Bid Evaluations Regulations 2014, Regulation 8. \nRecommendation  \nThe Accounting Officer should ensure a minimum of three bids are considered for evaluation in compliance with the PPDA regulations. \n3.4.2.2 Inspection for service delive \nrojects implemented in FY 2022/23  \nI sampled 1 demonstration irrigation project with a total expenditure of UGX. 19,919,500 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions noted. The following was observed; \nSN Activity Details of findings Pictorial Recommendation(s) (Time, Quality, Evidence  \nQuantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}]], "page": 28, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 29, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], "page": 29, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "1 the \nof Although the district \\| 1 3,77 The Accounting Officer \\|  \nestablishment of had a fully signed \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 29, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 29, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}]], "page": 29, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\"J", "metadata": {"headings": [{"headings_0": {"content": "\"J", "page": 29, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 29, "level": 3}}], "page": 29, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "should always ensure i  \nKaitampara Mini certificate of practical \\|)  \n\"performance  \nanaes ARE ER completion on file,  \n\\{\\} guarantees are activities/works such \" obtained from in Kibuku T/C as drip irrigation  \ncontractors.  \nsystem installation for", "metadata": {"headings": [{"headings_0": {"content": "\"J", "page": 29, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 29, "level": 3}}], "page": 29, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Sn", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], "page": 29, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "0.75 acres, mini sprinklers irrigation \n\\| \\|\\|\\}  \nContractor; M/S system for 0.5 acres \"Sure  \n\\| KPL DEONS CAVE and drag horse \\|  \n\\| shewing .  \nirrigation system was  \n\\| \\| uninstalled and \\| not done.  \nShoddy works \nabandoned drip \u2014 e \nwere \nContract \nnoted and this was \\| line. evidenced with the  \nquality of the Amount: UGX.  \nmaterials  \nused 19,919,500 especially during installation of solar panels. \nup a tank-stand.with a tank, the district fulfilled its commitment to  \nprovide all irrigation equipment and accessories to the field through procurement process. It was however, hit by thunder storm as evidenced in the photographs above. \nIn addition, he stated that the district pledged revise the design to include lightening conductors and also assist the farmer  \nwith a stand and Tank as the contractor re-installs the pipes and panels. \nOTHER INFORMATION  \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. T have nothing to report in this regard. \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}, [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}]], "page": 29, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], "page": 31, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "o 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.  \ne 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 DLG\u2019s internal control.  \noe Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.  \noe 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 uncertainty exists related to events or conditions that may cast significant doubt on the DLG\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause the DLG to fail to deliver its mandate.  \no 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. \nI communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \n", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}, [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}]], "page": 31, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- OTHER REPORTING RESPONSIBILITIES  \nIn accordance with Section 19 (1) of the National Audit Act, 2008, I ee to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], "page": 32, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n4.0  \nIMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL  \nThe Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. \nIn the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020. \nThe primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration. \nMy previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.  \nIt is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and \n\u201c\\#1 Positive Observations -  \n= \nI noted the following areas where the District had commendable performance; \nUGX. 47,027,000 was received and fully absorbed for mobilisation, sensitization, \u00b0 \ntraining of the households, monitoring the implementation, PDC activities and stationary for the SACCOs records.  \nThe MoFPED maintained a parish database of 47 gazetted Parishes for the district as a basis for funding PDM SACCOs  \nMoFPED funded all the 47 budgeted PDM SACCOs  \nAll the 47 PDM SACCOs received PRF of UGX. 100 million each. \nAll the PDM SACCOs received PRF of UGX. 4,700,000,000 from MoFPED as", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}, [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}], [{"headings_0": {"content": "Sn", "page": 29, "level": 1}}, {"headings_1": {"content": "\"J", "page": 29, "level": 2}}]], "page": 32, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "budgeted.", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}], "page": 33, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "All the PDM SACCOs received PRF of UGX. 100 million each. \nThe HLG Core Implementation team was fully constituted and prepared all quarterly performance reports.  \nThe District Roads Committee was fully constituted and approved the roads maintenance plans and budgets  \nAll Parishes carried out training of households and enterprise group leaders  \nAll the 47 SACCOs were registered under the Cooperative Societies Act to ensure the legality of the organisation.  \nUGX. 1,000,000,000 was transferred to 10 sampled SACCOs with evidence of submission of attestation form to the Secretariat.", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}, [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}]], "page": 33, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "All the Enterprise groups in all the PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs).  \nUGX 47,027,000 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation.  \nAll the PDM SACCOs accounted for all its PRF of UGX. 4,700,000,000.  \nAll the beneficiaries who accessed the loans were vetted by the village meeting. All the beneficiaries in the 10 parishes accessed loans from enterprise groups where they were members.  \nAll the beneficiaries received UGX 1,000,000 each for the 10 PDM SACCOs which was indicated in the SACCO records. \nNone of the beneficiary in the 10 PDM SACCOs had received PRF multiple times. \n4.1.2 Areas of Improvement -  \na  \nI noted the following areas where the District needs improvement; \n4.1.2.1 Planning and Budget Performance  \nI reviewed the Ntoroko District approved work plan and budget for PDM activities and noted the following; \n4.1.2.2  \nAlignment of the District 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 LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nA review of the District budget and work plans revealed that the district did not receive any priority from Sub Counties/Town Councils and therefore no priorities were incorporated in the entity\u2019s budget/work plan \nFailure to develop and 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 priorities were not received however there were no clear guidelines on how the PDM priorities can be incorporated in to the district budget. The district will streamline and incorporate the priorities in the subsequent years.", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}, [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 33, "level": 1}}, {"headings_1": {"content": "Sn", "page": 29, "level": 1}}]], "page": 33, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "budgeted.", "page": 33, "level": 1}}], "page": 34, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Sub Counties/Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation. \n4.1.2.3 Late disbursement 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 \n1 SACCOs received-funding meant for Quarter one in the fourth quarter (June) oe \nimplying that the disbursements delayed by 9 Months. The summary is in the table below. \nQuarter \nNo. of SACCOs that received", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "budgeted.", "page": 33, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "budgeted.", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "budgeted.", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "budgeted.", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "budgeted.", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "budgeted.", "page": 33, "level": 1}}]], "page": 34, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|PRFO", "metadata": {"headings": [{"headings_0": {"content": "|PRFO", "page": 35, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 8}}], "page": 35, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "December Bice \\|SMarch", "metadata": {"headings": [{"headings_0": {"content": "|PRFO", "page": 35, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 8}}], "page": 35, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|4 June", "metadata": {"headings": [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], "page": 35, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Total \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the \nmoney economy. \nThe Accounting Officer explained that the mandate to release funds lies with the MoFPED. \nRecommendation  \nThe Accounting Officer should liaise with MoFPED to ensure timely release of funds. \n4.1.2.4 Disbursement of Parish Revolving Fund  \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that 10 PDM SACCOs had disbursed UGX. 1,064,800,000 (99%) out of e \nthe PRF received of UGX. 1,076,522,200 leaving UGX. 11,722,200 (1%) undisbursed as detailed in the Appendix 9. \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. \nThe Accounting Officer explained Ural undisbursed funds were due to inconsistence in the beneficiary details which were corrected and funds been disbursed. \nNo.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 \u00b0  \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}, [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}], [{"headings_0": {"content": "|4 June", "page": 35, "level": 3}}, {"headings_1": {"content": "|PRFO", "page": 35, "level": 1}}]], "page": 35, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], "page": 36, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": ": \nThe Parish Development Committee (PDC), which comprises 7 members of the community, 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. \nA 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. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Management Response Structure", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}]], "page": 36, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Parish  \nI reviewed the operations of the PDC The Accounting Officer Development in the 10 sampled PDM SACCOS, explained that in some \\|", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], "page": 36, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "L  \nplans.", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], "page": 37, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. General", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], "page": 37, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "o All SACCOs held their first general The Accounting Officer Meetings by PDM \nmeeting more than 1 month after explained that there was a SACCOs their registration.  \nneed to disburse funds and delay in receiving the a . OM a. . ar  \n\u00b0  \ncertificate of registration from the registrar which already received funds  \nwas a requirement to hold first general meeting as an evidence of registration of \\| the SACCO", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}]], "page": 37, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. PDM SACCO \u00b010 PDM SACCOs with fully The Accounting Officer Board", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], "page": 37, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "constituted Boards did not hold attributed failure to hold regular Board meetings.  \nBoard meetings to e The members of the board did not inadequate facilitation for fill in expression of interest forms  \nthe Board Members and prior to being elected board  \nurgent need to disburse members.  \nthe funds could not allow filling of interest expression forms which will be enforced in the as subsequent activities. or", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], "page": 37, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. SACCO", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], "page": 37, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "e All the 10 sampled SACCOs did not The Accounting Committees and constitute the Production, explained that there was Sub Committees Marketing, Business Development inadequate facilitation and services, Finance and investment  \ncapacity of the sub Committees.  \nsubcommittees to facilitate coordination of the farming related activities. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nFailure to have a functioning SACCO committees: and-sub committees may lead to inadequate management of the SACCOs and mismanagement of the PRF funds.", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "|4 June", "page": 35, "level": 3}}]], "page": 37, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], "page": 38, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the secretariat for guidance on preparation of parish 5 year plans and also ensure priorities are prepared and incorporated in the District budget to achieving the PDM objective. \nThe Accounting Officer should ensure constant follow-ups on the SACCO registration certificates from registrar to avoid the delays in holding first general meetings and disbursements process. \nThe Accounting Officer should ensure board members fill in expression of interest forms and board meetings are regularly carried out. \nThe Accounting Officer should ensure that sub committees are constituted and trained to coordinate the farming activities. The PDM secretariat should also consider allocating some funds to cater for facilitation of the sub committees. \n4.1.2.6 Review of Training Implementation Activities  \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}, [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}]], "page": 38, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "e 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. e 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. e The activities at the parish level shall include training of households and Training\u2018 of Local \u00bb The training of local experts was carried The Accounting Officer \\|- Experts out on 11/03/2023 after funds were attributed the delay of released on 01\u00b0/07/2022 training of local experts to delayed guidelines from the secretariat and facilitation for training of local experts which would not enable the core team to train before \\| the release of the funds. The failure to conduct specified trainings may lead to inappropriate oversight by the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. Delayed training of ToTs may lead to delayed mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. Delay in conducting training for the local experts may lead to low mobilization, acceptance by local community and inappropriate use of PRF by households and enterprise groups. Recommendation The PDM secretariat should ensure that trainings are carried out before funds are released for adequate mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. The PDM secretariat should ensure timely issue of guidelines and facilitation before funds are released to the SACCO accounts to allow sensitization, training, mobilization of the households so that the PRF are appropriately used by the households and enterprise groups to achieve the PDM objectives. 4.1.2.7 Registration of PDM SACCOs and Enterprise Groups Paragraph 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": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}, [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}]], "page": 38, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM All SACCOs were not licensed to take The Accounting Officer SACCOs Under the on the business of lending under explained that the SACCOs Microfinance Microfinance Institutions Money are registered under Institutions Money Lenders Act as detailed in Appendix cooperative societies Act Lenders Act 10.  \nand they are on their probationary period to As a result, enforcement of acquire licenses from recovery of PRF from beneficiaries Microfinance Institutions by the PDM SACCOs may be legally that allows extending challenged leading to loss of funds. financial services to its members.", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], "page": 40, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], "page": 40, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Update of SACCO eAll SACCOs did not update PDM The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 38, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], "page": 40, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Enterprise", "metadata": {"headings": [{"headings_0": {"content": "Enterprise", "page": 40, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 38, "level": 8}}], "page": 40, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "and member registers contrary to the explained that the new Household Registers guidelines.  \nbeneficiaries are admitted to the SACCOs at the Failure ; update  \nto  \nPDM member Annual General Meeting registers may result to extending PRF  \nand registers will be loans to ineligible beneficiaries  \nupdate.  \nleading : to failure to achieve pillar  \nobjectives.", "metadata": {"headings": [{"headings_0": {"content": "Enterprise", "page": 40, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 38, "level": 8}}], "page": 40, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Signing of PRF e PRF financing agreements were not The Accounting Officer Financing Agreements availed at the time of audit and I explained that the PRF could not ascertain if PRF funds Financing Agreements Were transferred to the SACCOs  \nbefore signing the PRF Financing were signed by AO before Agreement.", "metadata": {"headings": [{"headings_0": {"content": "Enterprise", "page": 40, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 38, "level": 8}}], "page": 40, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "funds were transferred to the SACCOs however the Transfer of PRF to SACCOs without Financing  \nAgreements were \n4.1.2.8 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u2018 June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Enterprise", "page": 40, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 38, "level": 8}}, [{"headings_0": {"content": "Enterprise", "page": 40, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 38, "level": 8}}], [{"headings_0": {"content": "Enterprise", "page": 40, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 38, "level": 8}}]], "page": 40, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"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 among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Enterprise", "page": 40, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 38, "level": 8}}, [{"headings_0": {"content": "Enterprise", "page": 40, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 38, "level": 8}}], [{"headings_0": {"content": "Enterprise", "page": 40, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 38, "level": 8}}]], "page": 41, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "[ SN Activity Observations Management Response", "metadata": {"headings": [{"headings_0": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, {"headings_1": {"content": "Enterprise", "page": 40, "level": 3}}], "page": 41, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Wealth \nof e All \ndid not out wealth The Accounting Officer \n\\|  \nFailure -to -select: and implement prioritized different  \nsuitable projects may undermine achievement of the commodity priorities. pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, {"headings_1": {"content": "Enterprise", "page": 40, "level": 3}}, [{"headings_0": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, {"headings_1": {"content": "Enterprise", "page": 40, "level": 3}}], [{"headings_0": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, {"headings_1": {"content": "Enterprise", "page": 40, "level": 3}}], [{"headings_0": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, {"headings_1": {"content": "Enterprise", "page": 40, "level": 3}}]], "page": 41, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for e All PRF beneficiaries who carried out The Accounting Officer Farming Enterprises", "metadata": {"headings": [{"headings_0": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, {"headings_1": {"content": "Enterprise", "page": 40, "level": 3}}], "page": 42, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "farming enterprises in 47 PDM SACCOs did explained that the not obtain agricultural insurance policies guidelines for obtaining from UAIS.  \ninsurance policy for Lack of recourse in form of insurance will farming enterprises were expose the farming enterprises to the not clear on the cover of insurance cost and the adverse effects of climate change and may  \ndistrict still a wait for the result into failure to recover the loan funds.  \nguideline from the a] secretariat.", "metadata": {"headings": [{"headings_0": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, {"headings_1": {"content": "Enterprise", "page": 40, "level": 3}}], "page": 42, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Operation of the Paragraph 3.0 of the Users Handbook for the The Accounting Officer SACCO  \nBank PRF Under PDM Pillar 3 - Financial Inclusion explained that there was Accounts  \nOctober 2022 provides that each Parish shall a need to disburse the have a PDM SACCO and a PRF designated funds at a time but the bank account for that PDM SACCO, in a general meeting was later branch of a supervised financial institution carried and SACCO that is convenient for the members of the signatories were elected. PDM SACCO.  \nI noted that;  \ne By the time of the first general meeting,  \nall PDM SACCOs had already received  \nfunds contrary to procedures.", "metadata": {"headings": [{"headings_0": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, {"headings_1": {"content": "Enterprise", "page": 40, "level": 3}}], "page": 42, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "e Receiving funds before the general meeting was conducted to elect the board and SACCO signatories may lead to mismanagement and loss of SACCO funds. \nReceiving funds before the general meeting was conducted to elect the board and SACCO signatories may lead to mismanagement and loss of SACCO funds.", "metadata": {"headings": [{"headings_0": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, {"headings_1": {"content": "Enterprise", "page": 40, "level": 3}}, [{"headings_0": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, {"headings_1": {"content": "Enterprise", "page": 40, "level": 3}}]], "page": 42, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}], "page": 42, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Accounting Officer should ensure wealth ranking is carried out at village and parish before disbursing funds to beneficiaries to avoid extending funds to ineligible beneficiaries. \nto subsistence households through a special~type\u2019 of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "[ SN Activity Observations Management Response", "page": 41, "level": 1}}]], "page": 42, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}], "page": 43, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "1 beneficiary in 1 PDM SACCO had implemented a different project. o \nImplementing different projects from the selected projects undermines the achievement of PDM objectives. \nThe Accounting Officer explained that the beneficiary changed the project from poultry to cattle rearing due to shortage in supply of chicks and increased prices.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}, [{"headings_0": {"content": "following;", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}], [{"headings_0": {"content": "following;", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}]], "page": 43, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "following;", "page": 43, "level": 1}}], "page": 43, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure constant monitoring of implementation of the PDM SACCO activities in order to achieve PDM objectives.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "following;", "page": 43, "level": 1}}], "page": 43, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "faa", "metadata": {"headings": [{"headings_0": {"content": "faa", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 43, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "C Sa = OR; G ry  \nrn Copy", "metadata": {"headings": [{"headings_0": {"content": "faa", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 43, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Al, .", "metadata": {"headings": [{"headings_0": {"content": "Al, .", "page": 43, "level": 2}}, {"headings_1": {"content": "faa", "page": 43, "level": 3}}], "page": 43, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "John F.S. Muwanga  \nAUDITOR GENERAL <2 \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Al, .", "page": 43, "level": 2}}, {"headings_1": {"content": "faa", "page": 43, "level": 3}}, [{"headings_0": {"content": "Al, .", "page": 43, "level": 2}}, {"headings_1": {"content": "faa", "page": 43, "level": 3}}]], "page": 43, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 44, "level": 2}}, {"headings_1": {"content": "Al, .", "page": 43, "level": 2}}], "page": 44, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue  \n\u2014\\_\\_\\_\\_\\_\\_\\_\u2014\\_\\_\\_\\_\u2014 Actual collected Budget Variance 30 June 2023  \n30 June 2023  \n30 June 2023", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 44, "level": 2}}, {"headings_1": {"content": "Al, .", "page": 43, "level": 2}}], "page": 44, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Shs) (Shs) (Shs)", "metadata": {"headings": [{"headings_0": {"content": "(Shs) (Shs) (Shs)", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 44, "level": 2}}], "page": 44, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Tax Revenues Local Services Tax \n53,591,235 89,000,000 (35,288,765)", "metadata": {"headings": [{"headings_0": {"content": "(Shs) (Shs) (Shs)", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 44, "level": 2}}, [{"headings_0": {"content": "(Shs) (Shs) (Shs)", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 44, "level": 2}}]], "page": 44, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Land fees", "metadata": {"headings": [{"headings_0": {"content": "Land fees", "page": 44, "level": 1}}, {"headings_1": {"content": "(Shs) (Shs) (Shs)", "page": 44, "level": 3}}], "page": 44, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Business Licenses  \nOther tax revenues  \nNon-Tax Revenues  \nInvestment income  \nDividends  \nRent  \n\\| Other property income (disposal of assets) Sale of goods and services  \nAdministrative fees and licenses  \nCourt fines and Penalties  \nOther fines and Penalties  \nMiscellaneous Revenue \n162,627,009 690,720,00 (9528,092,991) \n5  \nTotal Revenue 216,218,244 779,720,000 563,381,756", "metadata": {"headings": [{"headings_0": {"content": "Land fees", "page": 44, "level": 1}}, {"headings_1": {"content": "(Shs) (Shs) (Shs)", "page": 44, "level": 3}}, [{"headings_0": {"content": "Land fees", "page": 44, "level": 1}}, {"headings_1": {"content": "(Shs) (Shs) (Shs)", "page": 44, "level": 3}}], [{"headings_0": {"content": "Land fees", "page": 44, "level": 1}}, {"headings_1": {"content": "(Shs) (Shs) (Shs)", "page": 44, "level": 3}}]], "page": 44, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}, {"headings_1": {"content": "Land fees", "page": 44, "level": 1}}], "page": 44, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| No. Programme Budget Budget Out-put Activities Audit comment Audit Management Response \\|  \nOutput Code Output budget  \non indicators comment on \n1 01-AGRO- 010016  \n0.049 Implementation of No measure of Not indicated The Accounting Officer INDUSTRIALIZATION mobilization PDC activities like mobilization and explained that the and  \nmobilization of training was  \nperformance indicators are sensitization beneficiaries for  \nsystems generated and by training and  \nthe time the work plan was performance processed performance evaluation  \nindicators of PDM were not yet in the system.  \n\\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}, {"headings_1": {"content": "Land fees", "page": 44, "level": 1}}, [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}, {"headings_1": {"content": "Land fees", "page": 44, "level": 1}}]], "page": 44, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 3: Implementation of planned outputs  \nFully implemented out-puts  \nProgram Sub-program PIAP (Program Budget Output Amount Total Number of Implementation Action  \nSpent UGX Number Activities Fully Plan) Output  \n(\u2018000\u2019) of Implemented activities  \nin output  \n12-HUMAN CAPITAL 01- 1202010201-Basic 320003 Assets and 102,148  \nDEVELOPMENT  \nEducation,Sports Requirements and Minimum Facilities Management  \nand skills  \nstandards met by schools and  \ntraining institutions  \n09-INTEGRATED TRANSPORT 03-Transport 09040106-Community access 260002 District 197,550  \nINFRASTRUCTURE AND ,  \nInfrastructure  \n& feeder roads constructed &  \nUrban and Community  \nSERVICES and Services maintained to facilitate Access Road  \nDevelopment market access Maintenance  \n01-AGRO- 01-Institutional 01020301-Value addition 010013 Support to 117,930  \nINDUSTRIALIZATION Strengthening equipment acquired agro-processing &  \nand value addition  \nCoordination  \n09 - INTEGRATED 03 Transport 09020401 Capacity of 000017 Infrastructure 38,435  \n-  \nTRANSPORT Infrastructure existing transport Development and  \nINFRASTRUCTURE AND and Services infrastructure and services  \nManagement  \nSERVICES Development increased.  \n06-NATURAL RESOURCES, 03 Water 06010120-Water resources  \nENVIRONMENT, CLIMATE Resources data (Quantity & Quality)  \nCHANGE, LAND AND WATER Management  \ncollected and assessed  \n12-HUMAN CAPITAL 02-Population 1203010509-Reduced 000006 Planning and  \nDEVELOPMENT  \nHealth, Safety morbidity and mortality due  \nBudgeting services  \nand  \nto HIV/AIDS, TB and malaria  \nManagement and other communicable  \ndiseases  \n14-PUBLIC SECTOR 01-  \n14040401-Budget priorities 000006 Planning and  \nTRANSFORMATION  \nStrengthening aligned to programme plans Budgeting services", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}, {"headings_1": {"content": "Land fees", "page": 44, "level": 1}}], "page": 45, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accountability", "metadata": {"headings": [{"headings_0": {"content": "Accountability", "page": 45, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}], "page": 45, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "42 \nPartially Implemented out-puts \nIE u PIAP (Program  \nBudget Output Total Out- Total Number No of No of Implementation Action  \nput Number of fully partially activities Plan) Output  \nexpenditu of  \nimplemen implemen that were not re UGX activitie ted ted implemented sin activities activities \n01-AGRO- 01-Institutional 01020301-Value addition 010013 Support 4 3 1 INDUSTRIALIZATION Strengthening equipment acquired to agro-  \nand processing &  \nCoordination value addition  \n12-HUMAN CAPITAL 01- \n1202010201-Basic Requirements 320003 Assets . Pf fe DEVELOPMENT \nEducation,Sport and Minimum standards met by and Facilities s and skills  \nschools and training institutions Management \n02 Population 1203010509-Reduced morbidity 320165 Primary 209,237 2  \n2 Health, Safety  \nand mortality due to HIV/AIDS,  \nHealth care  \nand  \nTB and malaria and other  \nservices  \nManagement communicable diseases \npO OTA 2904 OTB \nAppendix 4: Utilization of the Wage Budget", "metadata": {"headings": [{"headings_0": {"content": "Accountability", "page": 45, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}, [{"headings_0": {"content": "Accountability", "page": 45, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}], [{"headings_0": {"content": "Accountability", "page": 45, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}], [{"headings_0": {"content": "Accountability", "page": 45, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}], [{"headings_0": {"content": "Accountability", "page": 45, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}], [{"headings_0": {"content": "Accountability", "page": 45, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}], [{"headings_0": {"content": "Accountability", "page": 45, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}], [{"headings_0": {"content": "Accountability", "page": 45, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}], [{"headings_0": {"content": "Accountability", "page": 45, "level": 3}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 44, "level": 3}}]], "page": 45, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Department", "metadata": {"headings": [{"headings_0": {"content": "Department", "page": 46, "level": 8}}, {"headings_1": {"content": "Accountability", "page": 45, "level": 3}}], "page": 46, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Approved Budget Supplementary Budget Revised Budget Warrants Payments Unspent", "metadata": {"headings": [{"headings_0": {"content": "Approved Budget Supplementary Budget Revised Budget Warrants Payments Unspent", "page": 46, "level": 2}}, {"headings_1": {"content": "Department", "page": 46, "level": 8}}], "page": 46, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Administration 1,605,512,657 580,763,116 694,044,731 Community based services 140,000,000 : 140,000,000", "metadata": {"headings": [{"headings_0": {"content": "Approved Budget Supplementary Budget Revised Budget Warrants Payments Unspent", "page": 46, "level": 2}}, {"headings_1": {"content": "Department", "page": 46, "level": 8}}], "page": 46, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "19,030,354", "metadata": {"headings": [{"headings_0": {"content": "19,030,354", "page": 46, "level": 8}}, {"headings_1": {"content": "Approved Budget Supplementary Budget Revised Budget Warrants Payments Unspent", "page": 46, "level": 2}}], "page": 46, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Education 4,476,733,644 1,211,257,661 5,687,991,305 5,687,991,305 190,835,317 Finance 200,000,000\\| 57,963,021", "metadata": {"headings": [{"headings_0": {"content": "19,030,354", "page": 46, "level": 8}}, {"headings_1": {"content": "Approved Budget Supplementary Budget Revised Budget Warrants Payments Unspent", "page": 46, "level": 2}}], "page": 46, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Health 5,938,292,817 333,000,000 6,271,292,817 6,271,292,814 2,695,676,544", "metadata": {"headings": [{"headings_0": {"content": "Health 5,938,292,817 333,000,000 6,271,292,817 6,271,292,814 2,695,676,544", "page": 46, "level": 3}}, {"headings_1": {"content": "19,030,354", "page": 46, "level": 8}}], "page": 46, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Internal audit 31,000,000 - 31,000,000 31,000,000 2,837,971 Natural resources 172,000,000 - 28,416,000", "metadata": {"headings": [{"headings_0": {"content": "Health 5,938,292,817 333,000,000 6,271,292,817 6,271,292,814 2,695,676,544", "page": 46, "level": 3}}, {"headings_1": {"content": "19,030,354", "page": 46, "level": 8}}], "page": 46, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Planning unit 170,000,000 - 170,000,000 168,476 170,000,000 148,116,603 21,883,397", "metadata": {"headings": [{"headings_0": {"content": "Planning unit 170,000,000 - 170,000,000 168,476 170,000,000 148,116,603 21,883,397", "page": 46, "level": 8}}, {"headings_1": {"content": "Health 5,938,292,817 333,000,000 6,271,292,817 6,271,292,814 2,695,676,544", "page": 46, "level": 3}}], "page": 46, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Production \n1,381,768,416 53,400,000 \\| 1435, 1,435,168,416 \\| 1,213,114,567 \\| 222,053,849 \n43 \nStatutory bodies 180,000,300 a 180,000,000 180,000,000 180,000,000  \n- \nTrade, industry and local 170,000,300", "metadata": {"headings": [{"headings_0": {"content": "Planning unit 170,000,000 - 170,000,000 168,476 170,000,000 148,116,603 21,883,397", "page": 46, "level": 8}}, {"headings_1": {"content": "Health 5,938,292,817 333,000,000 6,271,292,817 6,271,292,814 2,695,676,544", "page": 46, "level": 3}}, [{"headings_0": {"content": "Planning unit 170,000,000 - 170,000,000 168,476 170,000,000 148,116,603 21,883,397", "page": 46, "level": 8}}, {"headings_1": {"content": "Health 5,938,292,817 333,000,000 6,271,292,817 6,271,292,814 2,695,676,544", "page": 46, "level": 3}}], [{"headings_0": {"content": "Planning unit 170,000,000 - 170,000,000 168,476 170,000,000 148,116,603 21,883,397", "page": 46, "level": 8}}, {"headings_1": {"content": "Health 5,938,292,817 333,000,000 6,271,292,817 6,271,292,814 2,695,676,544", "page": 46, "level": 3}}], [{"headings_0": {"content": "Planning unit 170,000,000 - 170,000,000 168,476 170,000,000 148,116,603 21,883,397", "page": 46, "level": 8}}, {"headings_1": {"content": "Health 5,938,292,817 333,000,000 6,271,292,817 6,271,292,814 2,695,676,544", "page": 46, "level": 3}}], [{"headings_0": {"content": "Planning unit 170,000,000 - 170,000,000 168,476 170,000,000 148,116,603 21,883,397", "page": 46, "level": 8}}, {"headings_1": {"content": "Health 5,938,292,817 333,000,000 6,271,292,817 6,271,292,814 2,695,676,544", "page": 46, "level": 3}}]], "page": 46, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 47, "level": 1}}, {"headings_1": {"content": "Planning unit 170,000,000 - 170,000,000 168,476 170,000,000 148,116,603 21,883,397", "page": 46, "level": 8}}], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\u201c 170,000,000 170,000,000 131,510,052 38,489,948", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 47, "level": 1}}, {"headings_1": {"content": "Planning unit 170,000,000 - 170,000,000 168,476 170,000,000 148,116,603 21,883,397", "page": 46, "level": 8}}], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Water 65,000,300 | = 65,000,000 65,000,000 52,838,735 12,161,265", "metadata": {"headings": [{"headings_0": {"content": "Water 65,000,300 | = 65,000,000 65,000,000 52,838,735 12,161,265", "page": 47, "level": 3}}, {"headings_1": {"content": "development", "page": 47, "level": 1}}], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Works", "metadata": {"headings": [{"headings_0": {"content": "Water 65,000,300 | = 65,000,000 65,000,000 52,838,735 12,161,265", "page": 47, "level": 3}}, {"headings_1": {"content": "development", "page": 47, "level": 1}}], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "110,000,300 | 178,800,000 288,800,000 288,800,000 124,770,657 {utara 164,029,343", "metadata": {"headings": [{"headings_0": {"content": "110,000,300 | 178,800,000 288,800,000 288,800,000 124,770,657 {utara 164,029,343", "page": 47, "level": 6}}, {"headings_1": {"content": "Water 65,000,300 | = 65,000,000 65,000,000 52,838,735 12,161,265", "page": 47, "level": 3}}], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Grand Total", "metadata": {"headings": [{"headings_0": {"content": "110,000,300 | 178,800,000 288,800,000 288,800,000 124,770,657 {utara 164,029,343", "page": 47, "level": 6}}, {"headings_1": {"content": "Water 65,000,300 | = 65,000,000 65,000,000 52,838,735 12,161,265", "page": 47, "level": 3}}], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "14,640,307,534 | 2,357,220,777 16,997,528,311 16,997,528,307 15850 Moor oe", "metadata": {"headings": [{"headings_0": {"content": "14,640,307,534 | 2,357,220,777 16,997,528,311 16,997,528,307 15850 Moor oe", "page": 47, "level": 2}}, {"headings_1": {"content": "110,000,300 | 178,800,000 288,800,000 288,800,000 124,770,657 {utara 164,029,343", "page": 47, "level": 6}}], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "SN. Category Description  \nVariance Expenditur Expenditur Variance Remarks budget allocation budget (%) es e allocation (%)  \n(%) Allocation (%) \n(B) (9 (D)=(B/A) \\| (E)=(C- (6) \\| (H)=(G/F) (1)=(C-H) \\| \n(%) \\_ I", "metadata": {"headings": [{"headings_0": {"content": "14,640,307,534 | 2,357,220,777 16,997,528,311 16,997,528,307 15850 Moor oe", "page": 47, "level": 2}}, {"headings_1": {"content": "110,000,300 | 178,800,000 288,800,000 288,800,000 124,770,657 {utara 164,029,343", "page": 47, "level": 6}}, [{"headings_0": {"content": "14,640,307,534 | 2,357,220,777 16,997,528,311 16,997,528,307 15850 Moor oe", "page": 47, "level": 2}}, {"headings_1": {"content": "110,000,300 | 178,800,000 288,800,000 288,800,000 124,770,657 {utara 164,029,343", "page": 47, "level": 6}}], [{"headings_0": {"content": "14,640,307,534 | 2,357,220,777 16,997,528,311 16,997,528,307 15850 Moor oe", "page": 47, "level": 2}}, {"headings_1": {"content": "110,000,300 | 178,800,000 288,800,000 288,800,000 124,770,657 {utara 164,029,343", "page": 47, "level": 6}}]], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "DD", "metadata": {"headings": [{"headings_0": {"content": "DD", "page": 47, "level": 2}}, {"headings_1": {"content": "14,640,307,534 | 2,357,220,777 16,997,528,311 16,997,528,307 15850 Moor oe", "page": 47, "level": 2}}], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "; 1 RwssG \\| (a) New capital developments that Minimum of  \nMin. 65% 0 65 14,418,324 16 49  \nincludes water and sanitation  \n65% \nfacilities \n(b) Rehabilitation of water facilities Maximum of  \nMax. 25% 0 25 61,516,338 72 -47 25%  \nm  \n(c) Investment servicing costs Maximum of Max. 12 -2 10,000,000 12 =2 10% m  \nTotal RWSSG (A)  \n85,934,662 100 0 \npa aL \\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "DD", "page": 47, "level": 2}}, {"headings_1": {"content": "14,640,307,534 | 2,357,220,777 16,997,528,311 16,997,528,307 15850 Moor oe", "page": 47, "level": 2}}, [{"headings_0": {"content": "DD", "page": 47, "level": 2}}, {"headings_1": {"content": "14,640,307,534 | 2,357,220,777 16,997,528,311 16,997,528,307 15850 Moor oe", "page": 47, "level": 2}}], [{"headings_0": {"content": "DD", "page": 47, "level": 2}}, {"headings_1": {"content": "14,640,307,534 | 2,357,220,777 16,997,528,311 16,997,528,307 15850 Moor oe", "page": 47, "level": 2}}], [{"headings_0": {"content": "DD", "page": 47, "level": 2}}, {"headings_1": {"content": "14,640,307,534 | 2,357,220,777 16,997,528,311 16,997,528,307 15850 Moor oe", "page": 47, "level": 2}}]], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| (a)", "metadata": {"headings": [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "New capital developments that Minimum of  \nMin. 85% 100 -15 50,666,679 100 \\| -15 includes water and sanitation  \n85% \nfacilities \n(b) Investment servicing costs Maximurn of Max. 15% 0 15 0 0 15 15% \nTotal PWSG  \n100 0 50,666,679 100 0 \n44 \nAppendix 6: Special Consideration of Seed Schools and Health Centres SN UGIFT Project  \nWater source place and  \nstatus", "metadata": {"headings": [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}, [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}]], "page": 47, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Nombe Seed School  \nNo water source", "metadata": {"headings": [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], "page": 48, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "2 Bweramule HC III  \nBweramule HC III Motorised Borehole functional \nCommunity and accessibility to Audit Conclusion water s status  \nNombe community has no accessibility No consideration of UGIFT roject was made Community around Bweramule HC III has \\| -  \na ccess to a motorised borehole  \n3 Butungama HC III \nButungama HC III Hand pump Community around Butungama HC III  \n= \nborehole functional 4 Kibuuku Seed School  \nNo water source \n5 Butungama Seed School  \nNo water source \nAppendix 7: Maintenance of the asset register \nhas a ccess to a hand pump borehole  \nKibuuku community has no accessibility No consideration of UGIFT project was made. Butungama community has no No consideration of UGIFT accessibility  \nproject was made \nSN Water Projects/  \nBudgeted Expenditure Isthe Is the Were Has it Was the \nfacilities \n1 Construction of a 2 stance VIP public latrine in Rwamabale Trading Centre. \nAmount  \nfacility budgeted appraisals been design included in facility conducted? recorded approved? the eligible? in the development  \nasset  \nplan?  \nregister? \n15,000,000 14,418,324 Yes Yes Yes No N/A - \n\\| 2 Design of piped Water System (Mini GFS at Rwamabale) 44,762,000 44,215,000 Yes Yes Yes No No : in Bweramule S/C", "metadata": {"headings": [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}, [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}], [{"headings_0": {"content": "| (a)", "page": 47, "level": 4}}, {"headings_1": {"content": "DD", "page": 47, "level": 2}}]], "page": 48, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "i ff", "metadata": {"headings": [{"headings_0": {"content": "i ff", "page": 48, "level": 4}}, {"headings_1": {"content": "| (a)", "page": 47, "level": 4}}], "page": 48, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "3 Rehabilitation of 2 spring wells in Karugutu S/C  \n7,476,762 7,476,761 Yes Yes Yes N/A N/A : 4 Rehabilitation of 5 boreholes in Bweramule S/C,  \nKanara S/C, Nombe S/C and Butungama S/C \n21,495,085 21,495,085 Yes Yes Yes N/A N/A . \nTotal 88,733,847 87,605,170 \n45 \nAppendix 8: Project Implementation (current year 2022/23)  \nNo. Programme Activity details  \nValue of Contract (UGX) Pictorial evidence \u2018Bns  \n1 \\| us\u0131rr .  \nConstruction of Kibuuku Seed School in  \n2.204  \nKibuuku T/C \nContractor: Prutaz Construction and Vocational Tra ning Center \u2018U\u2019 Limited \nA picture showing an incomplete administration block", "metadata": {"headings": [{"headings_0": {"content": "i ff", "page": 48, "level": 4}}, {"headings_1": {"content": "| (a)", "page": 47, "level": 4}}, [{"headings_0": {"content": "i ff", "page": 48, "level": 4}}, {"headings_1": {"content": "| (a)", "page": 47, "level": 4}}], [{"headings_0": {"content": "i ff", "page": 48, "level": 4}}, {"headings_1": {"content": "| (a)", "page": 47, "level": 4}}], [{"headings_0": {"content": "i ff", "page": 48, "level": 4}}, {"headings_1": {"content": "| (a)", "page": 47, "level": 4}}], [{"headings_0": {"content": "i ff", "page": 48, "level": 4}}, {"headings_1": {"content": "| (a)", "page": 47, "level": 4}}], [{"headings_0": {"content": "i ff", "page": 48, "level": 4}}, {"headings_1": {"content": "| (a)", "page": 47, "level": 4}}], [{"headings_0": {"content": "i ff", "page": 48, "level": 4}}, {"headings_1": {"content": "| (a)", "page": 47, "level": 4}}]], "page": 48, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "SS", "metadata": {"headings": [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}], "page": 49, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "en  \nicture showing an incomplete 2 classroom block \nEEE  \nend adie  \npoe  \nee een  \nA picture showing an incomplete 2 unit science laboratory block \n46 \nConstruction of Butungama Seed School in Butungama S/C \nContractor: Prutaz Construction and Vocational Training Center \u2018U\u2019 Limited \n\u2018Bns \nSE a en A picture showing an incomplete 2 unit science laboratory block \n47 \nA endix 9: Disbursement of Parish Revolving Fund (PREF \nTotal PRE recewed SN Vote Name Parish Name PDM SACCO Name (2021/2022 &", "metadata": {"headings": [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}, [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}], [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}], [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}], [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}], [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}], [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}], [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}], [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}], [{"headings_0": {"content": "SS", "page": 49, "level": 1}}, {"headings_1": {"content": "i ff", "page": 48, "level": 4}}]], "page": 49, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 51, "level": 2}}, {"headings_1": {"content": "SS", "page": 49, "level": 1}}], "page": 51, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Total Disbursements %age disbursed  \nRemarks", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 51, "level": 2}}, {"headings_1": {"content": "SS", "page": 49, "level": 1}}], "page": 51, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Loans)", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 51, "level": 8}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 2}}], "page": 51, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "(A) (B) (C) = (B/A) RWAMABALE-  \n1 Ntoroko DLG Rwamabale BWERAMULE PDM 107,652,220 109,000,000 100% \nPisbursen : 120% 6 \nSACCO \nof PRFfunds : \n2 Ntoroko DLG Ibanda IBANDA-KARUGUTU 107,652,220 6 109,800,000 100% Disbursed 100% PDM SACCO  \nof PRE funds \\| KACWAMBA-  \n107,652,220  \n3 Ntoroko DLG Kacwamba KARUGUTU PDM  \nSACCO  \nKAGHORWE-", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 51, "level": 8}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 2}}, [{"headings_0": {"content": "(Loans)", "page": 51, "level": 8}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 2}}], [{"headings_0": {"content": "(Loans)", "page": 51, "level": 8}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 2}}], [{"headings_0": {"content": "(Loans)", "page": 51, "level": 8}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 2}}], [{"headings_0": {"content": "(Loans)", "page": 51, "level": 8}}, {"headings_1": {"content": "2022/2023)", "page": 51, "level": 2}}]], "page": 51, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "107,652,220", "metadata": {"headings": [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], "page": 51, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "4 Ntoroko DLG Kaghorwe KARUGUTU PDM  \nSACCO  \nKARUGUTU-  \n107,652,220 5 Ntoroko DLG Karugutu KARUGUTU PDM  \nSACCO  \nNYABUHURU-  \n107,652,220 6 Ntoroko DLG Nyabuhuru KARUGUTU PDM  \nSACCO  \n7 Ntoroko DLG Kibuuku ; West KIBUUKU WEST- 107,652,220 KIBUUKU PDM SACCO  \n8 Ntoroko DLG Kibuuku : South KIBUUKU SOUTH- 107,652,220 KIBUUKU PDM SACCO  \n9 Ntoroko DLG Kibuuku : North KIBUUKU NORTH- 107,652,220 KIBUUKU PDM SACCO  \n10 Ntoroko DLG Kibuuku . East KIBUUKU EAST- 107,652,220 KIBUUKU PDM SACCO \n98,000,000 91% Did not.disburse 9% 6 \nof of PRF And funds \nDisbursed 3 100% 0 109,000,000 100%  \nof PRF funds \nDid .  \nnot-disburse  \n. 104,000,000 97%  \n3% of PRF funds \n103,000,000 96% Did not: dibures 49, % Of PRF fund MIN? \\| Did not disburse 107,000,000 99% 6  \n1% of PRE funds Disbursed 100% 108,000,000 100% 5  \nof PRF funds  \nDid not disburse 107,000,000 > 6 Yo  \n1% of PRF funds Disbursed 100% 110,000,000 100% 6  \nof PRF funds 1,076,522,200 1,064,800,000 99% \u00e9 Did not disburse 1% of PRF funds \n48 \nAppendix 10: Transfer of PRF to un-licensed SACCOs \nSN. Vote Name Parish Name Name of SACCO  \nIs the SACCO Remarks registered  \nunder Microfinance  \nInstitutions money  \nlenders act 2016? (Yes/No)  \nNtoroko DLG Rwamabale RWAMABALE-BWERAMULE PDM sacco N \nNtoroko DLG Ibanda IBANDA-KARUGUTU PDM SACCO na Ntoroko DLG Kacwamba KACWAMBA-KARUGUTU PDM SACCO Ba Ntoroko DLG Kaghorwe KAGHORWE-KARUGUTU PDM SACCO No Ntoroko DLG Karugutu KARUGUTU-KARUGUTU PDM SACCO No Ntoroko DLG Nyabuhuru NYABUHURU-KARUGUTU PDM SACCO un \nNtoroko DLG Kibuuku . West KIBUUKU WEST-KIBUUKU PDM SACCO No a \nNtoroko DLG Kibuuku South KIBUUKU SOUTH-KIBUUKU PDM sacco NO \nee nn \\|", "metadata": {"headings": [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}, [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}], [{"headings_0": {"content": "107,652,220", "page": 51, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 51, "level": 8}}]], "page": 51, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 52, "level": 3}}, {"headings_1": {"content": "107,652,220", "page": 51, "level": 3}}], "page": 52, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "neal", "metadata": {"headings": [{"headings_0": {"content": "neal", "page": 52, "level": 2}}, {"headings_1": {"content": "ae", "page": 52, "level": 3}}], "page": 52, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "ee ln", "metadata": {"headings": [{"headings_0": {"content": "ee ln", "page": 52, "level": 3}}, {"headings_1": {"content": "neal", "page": 52, "level": 2}}], "page": 52, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The SACCO was registered as CBOs  \n\\| Was TRSIBESHEN as <4]  \n2 NEE TEBIBLEIEA SS \n\\| \nu Was fegislaren aa The SACCO was registered as CBOs  \nnn was registered as Ntoroko DLG Kibuuku North KIBUUKU NORTH-KIBUUKU PDM SACCO No \nThe SACCO was registered ISISIES as 8 \\|", "metadata": {"headings": [{"headings_0": {"content": "ee ln", "page": 52, "level": 3}}, {"headings_1": {"content": "neal", "page": 52, "level": 2}}, [{"headings_0": {"content": "ee ln", "page": 52, "level": 3}}, {"headings_1": {"content": "neal", "page": 52, "level": 2}}], [{"headings_0": {"content": "ee ln", "page": 52, "level": 3}}, {"headings_1": {"content": "neal", "page": 52, "level": 2}}], [{"headings_0": {"content": "ee ln", "page": 52, "level": 3}}, {"headings_1": {"content": "neal", "page": 52, "level": 2}}]], "page": 52, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ao ITr en", "metadata": {"headings": [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}], "page": 52, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Ntoroko DLG Kibuuku East KIBUUKU EAST-KIBUUKU PDM sacco NO \na was registered as \\| \n49 \nAppendix 11: Failure to carry out Wealth ranking of households", "metadata": {"headings": [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}, [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}], [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}], [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}]], "page": 52, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "SN Vote Name Parish Name Was wealth ranking No. of villages No. of villages were Remarks  \ncarried out at parish  \nwealth ranking was  \nlevel? carried out  \n1 Ntoroko DLG Rwamabale No 7  \nThe wealth ranking was not carried out  \n2 Ntoroko DLG In No  \n3  \nThe wealth ranking was not carried out  \n3 Ntoroko DLG eo No 4  \nThe wealth ranking was not carried out  \nas  \n4 Ntoroko DLG Kaghorwe No 3  \nThe wealth ranking was not carried out  \n5 Ntoroko DLG Karugutu No  \n5  \nThe wealth ranking was not carried out  \n6 Ntoroko DLG Nyabuhuru \\| No  \n4  \nThe wealth ranking was not En carried out 7 Ntoroko DLG Kibuuku 5 West No 3 \nThe wealth ranking was not 8 Ntoroko DLG Kibuuku 5 South No  \n9 Ntoroko DLG Ktseraten Kiss: No \n10 Ntoroko DLG Kibuuku . East No \nearring! eat not 3 0  \nThe wealth ranking was u te not 3 0  \nThe wealth ranking was carried out  \n3 0  \nThe wealth ranking was not rad aut \n50 \nVote Parish Name Name of SACCO List of  \nAre the  \nHow many Number of How many of How many of Name \nflagship flagship enterprises are PDM the the farming\u2019 projects per projects implementing enterprises enterprises enterprises SACCO consistent with flagship projects  \nare farming are from the the priority enterprises priority commodities", "metadata": {"headings": [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}, [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}], [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}], [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}], [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}], [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}], [{"headings_0": {"content": "ao ITr en", "page": 52, "level": 3}}, {"headings_1": {"content": "ee ln", "page": 52, "level": 3}}]], "page": 53, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "commodity", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 54, "level": 2}}, {"headings_1": {"content": "ao ITr en", "page": 52, "level": 3}}], "page": 54, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| selected by the list LG? \nGoats, Cattle, No 15 15 14 11 nz RWAMABALE- 7 Poultry,  \nRwamabale BWERAMULE Banana,  \nPDM SACCO Avocado,  \nSaloon \nGoats, Cattle, No 11 11 11 3 u Haan ANDA- Poultry, Beans,  \nIbanda KARUGUTU PDM \\| Cassava,  \nSACCO Cocoa, Vanilla,  \nSoya beans  \nGoats, Cattle, No 13 13 13 7 Ntoroko KACWAMBA- Piggery,  \nKacwamba KARUGUTU PDM Poultry, Cocoa,  \nDLG  \nSACCO Vanilla, Soya  \nbeans \nGoats, Poultry, No 10 10 10 5 KABORONE = Cocoa,  \n\\_ Kaghorwe KARUGUTU PDM Groundnuts,  \nSACCO Bee keeping,  \nSoya beans \nKarugutu KARUGUTU PDM  \nDLG Poultry, Cocoa, SACCO  \nBee \nGoats, Cattle, No 13 13 13 6 NYABUHURU- Piggery,  \nNtoroko Nyabuhuru KARUGUTU ppm Poultry, Cocoa,  \nDLG Maize, Bee  \nSACCO  \nkeeping,", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 54, "level": 2}}, {"headings_1": {"content": "ao ITr en", "page": 52, "level": 3}}, [{"headings_0": {"content": "commodity", "page": 54, "level": 2}}, {"headings_1": {"content": "ao ITr en", "page": 52, "level": 3}}], [{"headings_0": {"content": "commodity", "page": 54, "level": 2}}, {"headings_1": {"content": "ao ITr en", "page": 52, "level": 3}}], [{"headings_0": {"content": "commodity", "page": 54, "level": 2}}, {"headings_1": {"content": "ao ITr en", "page": 52, "level": 3}}], [{"headings_0": {"content": "commodity", "page": 54, "level": 2}}, {"headings_1": {"content": "ao ITr en", "page": 52, "level": 3}}], [{"headings_0": {"content": "commodity", "page": 54, "level": 2}}, {"headings_1": {"content": "ao ITr en", "page": 52, "level": 3}}]], "page": 54, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Mango,", "metadata": {"headings": [{"headings_0": {"content": "Mango,", "page": 54, "level": 2}}, {"headings_1": {"content": "commodity", "page": 54, "level": 2}}], "page": 54, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "51", "metadata": {"headings": [{"headings_0": {"content": "Mango,", "page": 54, "level": 2}}, {"headings_1": {"content": "commodity", "page": 54, "level": 2}}], "page": 54, "document_name": "Ntoroko District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Wage expenditure (Payroll", "12 ,850,106,567 12,850,106,567 - 48", "audit/FS-audit", "Focus area-Education grant - 12,955,255,113", "2 105,148,546 - 48", "Formerly SFG", "Focus area-Microscale irrigation 13,073,185,169", "117 ,930,056 - 49", "projects", "Focus area-Parish development 13,120,211,788", "4 47,026,619 - 49", "model (PDM", "Focus area-UGIFT 15,369,256,276", "5 2,249,044,488 - 57", "Infrastructure", "Focus area-Water development 15,505,857,617", "6 grant (Piped water, and Rural 136,601,341 - 58", "water and Sanitation grant)", "=", "Outputs/activities under budget 16,213,216,577", "7 performance review (URF, PHC 707,358,960 - 61"], "page": 5}]}
\ No newline at end of file
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@@ -0,0 +1 @@
+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \n'o N THE FINANCIAL STATEMENTS OF NTUNGAMO DISTRICT LOCAL", "metadata": {"headings": [[]], "page": 1, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}], "page": 1, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}], "page": 1, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGMAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGMAL", "page": 1, "level": 2}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 5}}], "page": 1, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "copy", "metadata": {"headings": [{"headings_0": {"content": "copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGMAL", "page": 1, "level": 2}}], "page": 1, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGMAL", "page": 1, "level": 2}}], "page": 1, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "copy", "page": 1, "level": 2}}], "page": 1, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], "page": 2, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\ un", "metadata": {"headings": [{"headings_0": {"content": "\\ un", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 2, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ra eee  \neee ere yeercen eee", "metadata": {"headings": [{"headings_0": {"content": "\\ un", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 2, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auen iii", "metadata": {"headings": [{"headings_0": {"content": "Auen iii", "page": 2, "level": 2}}, {"headings_1": {"content": "\\ un", "page": 2, "level": 3}}], "page": 2, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pans", "metadata": {"headings": [{"headings_0": {"content": "pans", "page": 2, "level": 3}}, {"headings_1": {"content": "Auen iii", "page": 2, "level": 2}}], "page": 2, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 cmc er ca tae rst cei seco tere", "metadata": {"headings": [{"headings_0": {"content": "pans", "page": 2, "level": 3}}, {"headings_1": {"content": "Auen iii", "page": 2, "level": 2}}], "page": 2, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BET", "metadata": {"headings": [{"headings_0": {"content": "BET", "page": 2, "level": 3}}, {"headings_1": {"content": "pans", "page": 2, "level": 3}}], "page": 2, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i EEE EEE \nKEY AUDIT MATTERS...  \n1 nn skis ha a innen anne san \n1.0 Implementation ofthe Approved Budget  \n1 uses nn ann \n2.0 Maragement ofthe Gavernmenft Salary Payrdl...uu  \n5 nennen nun \nBPs Or TE  \n8 enews eee ene \n3.0 Change in Accounting Treatment for Non-eurrent Assets...  \n8 eu ann \nepic: ee 8 4.0 Implementation of Key Government Grants/Programmes ........nnneeneneneen 8 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant.............eeeeeeen 8 \n4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program  \niT ................ \n4.3 Education Development Grant... eseusevesesssssessseussesuvsuevevseseseestasstsesenenateees 14 \n44 Mere SAIS IMI GACION  \n16 ..nncesoxnsarccannnsncannenmennnnnnosnen sis sdbiinsiiit iadihik dh SU62 th dannii iensnxonesaannanantnmnannnnsnd \n45 Review of Health Facilities in the Distiet  \n18 u eue an cemnmamnmaia meen \nOTHER INFORMATION nn nennen naTNURRaN RANA HUEY 19 MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........::ccessseteesereeeee 20 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............0... 20 \nOTHER REPORTING RESPONSIBILITIES  \n21 vcr \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION J. .cccssccossssovsssseresesseseserennens 21 \n5.0 Implementation of the Parish Development Model .............  \n21 cc cecesseseeesesesseseestensseateneaens \na  \n29 ap ene cern ce RSE Ee SENSE", "metadata": {"headings": 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"metadata": {"headings": [{"headings_0": {"content": "Ud RE u", "page": 3, "level": 4}}, {"headings_1": {"content": "\u00a3207", "page": 3, "level": 2}}], "page": 3, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I \nBy EP\u00dcBBr epuRBA \nUT Ep We. \nSWIH - 7 eo", "metadata": {"headings": [{"headings_0": {"content": "Ud RE u", "page": 3, "level": 4}}, {"headings_1": {"content": "\u00a3207", "page": 3, "level": 2}}, [{"headings_0": {"content": "Ud RE u", "page": 3, "level": 4}}, {"headings_1": {"content": "\u00a3207", "page": 3, "level": 2}}], [{"headings_0": {"content": "Ud RE u", "page": 3, "level": 4}}, {"headings_1": {"content": "\u00a3207", "page": 3, "level": 2}}], [{"headings_0": {"content": "Ud RE u", "page": 3, "level": 4}}, {"headings_1": {"content": "\u00a3207", "page": 3, "level": 2}}]], "page": 3, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "T\u2014 |", "metadata": {"headings": [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}], "page": 3, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": \nREPORT OF-:THE AUDITOR GENERAL -  \nON THE FINANCIAL STATEMENTS OF NTUNGAMO 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 Ntungamo 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 Ntungamo 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": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}, [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}], [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}], [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}], [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}]], "page": 3, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Ntungamo District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.76,886,082,356 out of which UGX. 70,157,051,255 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}, [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}], [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}], [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}], [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}], [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}]], "page": 4, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "T\u2014 |", "page": 3, "level": 1}}], "page": 5, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Details Budget Warrants % funding UGX  \nUGX  \n\\| 1 Recurrent (Wage) 47,663,343,000 44,663,343,136  \n94 \n2 Recurrent (Non-wage) 22,318,189,356 17,812,751,509  \n80 \n3 Development 6,904,550,000 7,680,956,610  \n111", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "T\u2014 |", "page": 3, "level": 1}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "T\u2014 |", "page": 3, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "T\u2014 |", "page": 3, "level": 1}}]], "page": 5, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ Total", "metadata": {"headings": [{"headings_0": {"content": "[ Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "76,886,082,356 70,157,051,255 \\| 91 \\| \nOut of the total warrants of UGX.70,157,051,255, I reviewed the utilisation of warrants worth UGX.49,289,175,182 (70%) as shown in the table below; \nSn Details  \nActual expenditure Cumulative Cumulative %age (UGX) Actual out of total \nWage expenditure (Payroll audit/FS- audit) \nexpenditure  \nwarrants 43,492,482,438  \n43,492,482,438 \n2 Theme area-PDM expenditure 507,179,751  \n43,999,662,189  \natidited  \n3 Focus area-Education grant - 506,202,287  \n63 Formerly SFG 44,505,864,476  \n4 Focus area-Microscale irrigation 1,000,565,613  \nprojects \n65 45,506,430,089 \n5 Focus area-UGIFT (Infrastructure) 2,445,709,665  \n68", "metadata": {"headings": [{"headings_0": {"content": "[ Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "[ Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "[ Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "[ Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "[ Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "[ Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "[ Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "[ Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "E 47,952,139,754 4", "metadata": {"headings": [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], "page": 5, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Focus area-Water development grant  \n696,999,912  \n(Piped water, and Rural water and  \n48,649,139,666 69 Sanitation grant)  \nZ Outputs/activities under budget 640,035,516 \nNo\\_ Observation \u2018Recommendation 1.1 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, the DLG planned to collect local I advised the revenue of UGX.1,747,511,385 however; by the end of the year, only Accounting Officer UGX.705,768,144 had been collected representing a 40% \\| to devise strategies performance. The summary is in the table below;  \nof mobilizing revenue in all viable Approved Actual Variance sources and address budget Collections \nthe challenges that Tax 394,843,000 321,120,868 73,722,132 affect revenue Revenues collection to 2 Non-Tax 1,352,671,385 384,647,276 968,024,109 improve the local Revenues  \nrevenue 1,747,511,385 \\| 705,768,144 1,041,743,241 performance. \nThe DLG over collected revenue from LST and miscellaneous revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1. \nUnder collection of Local revenue denied the entity resources for implementation of the following planned activities. \nActivi Purpose of the un- Budget ty implemented activities Amount \nLow local Reven \\|e Co-funding of development 962,257,269 revenue ue projects of the district.  \ncorrected mobili \\|e Monitoring of projects at  \nzation  \nboth lower LLG and HLG.  \ne Supports implementation of  \ngovernment  \nprojects  \nespecially in LLG. \nThe under collection of local revenue was attributed to the following; \ne Slow recovery of the economy from the COVID 19 effects which has affected collections from trading licenses.  \nFailure to revalue properties for property tax.  \ne \nThe Accounting Officer explained that this was due to failure to collect revenue as anticipated. \n1.2 Performance of GOU warrants  \nI advised the The entity had an approved budget of UGX.76,886,082,352 from the Accounting Officer various programmes out of which UGX.70,157,051,255 was warranted to roll over the resulting into a shortfall of UGX.6,729,031,097 representing 91% affected activities performance. for implementation", "metadata": {"headings": [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}, [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}]], "page": 5, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": ": No \\| Observation \u201c --Recommendation The Accounting Officer attributed this to budget cuts by MoFPED. L 1.3 Utilization of Warrants I advised the Out of the total warrants of UGX.70,157,051,255 availed during the Accounting Officer year, UGX.68,814,092,551 was utilized by the entity resulting in under- to rollover the utilized warrants of UGX.1,342,958,704 representing utilization of 98% unimplemented as shown in Appendix 2(c) activities to the next financial year and The warrants that were not utilized were meant for the following key always utilise funds activities that were partially or not implemented at all. Refer to in accordance with Appendix 2(d) the warranted funds. The Accounting Officer explained that the activities would be implemented in the subsequent year. 1.4 Lack of appropriate performance indicators and targets in the work plans Regulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the outputs. Part A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. I reviewed the approved work plan and sampled seven (07) outputs with a total of twenty-five (25) activities. I noted the following; All Seven (07) outputs with twenty-five (25) activities had clear performance indicators and targets as summarized in the table below; Table showing performance indicators and targets \\| Category No. No of \\| No. of No of, Expenditur % of of activi Activiti activiti\\} e Amount Qua outputs out tiesin es with es (UGX) Bn ntifi puts the clear cati sam outpu perfor t clea on pled ts mance perfor of indicat outp ors and uts targets Fully 2 25 0 8,321,653,5 100 No Observation -\\|-Recommendation = e One (01) output with two (02) activities worth implemented should UGX.2,437,044,447 was partially implemented. be rolled over to the e All the Outputs were implemented. Details in Appendix next financial year. 3(a), 3(b) Table showing performance indicators and targ ets Categor No. No of No. of No of Expenditure y of of activi Activi activi Amount (UGX) outputs ties in ties ties the fully partia outpu imple lly ts ment imple ed ment ed 5,884,609,117", "metadata": {"headings": [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}, [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}]], "page": 7, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of Nyabihoko seed secondary school\n2. Construction of maternity ward at Rukoni-West heath centre.", "metadata": {"headings": [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], "page": 8, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the activities were ongoing and they would be complete in the current year. \n1.6 \nDelivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.6.1 Service Delivery under URF,  \nI sampled three (03) out of five (05) activities with a total expenditure of UGX.538,388,000. Refer to Appendix 4. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nNtungamo DLG had a wage budget of UGX.44,663,343,138, out of which UGX.43,492,482,438 was utilised for the period under review. Below is a summary of the key findings from the special audit. \nNo \u2014 Observation", "metadata": {"headings": [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}, [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}]], "page": 8, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__| Recommendation", "metadata": {"headings": [{"headings_0": {"content": "__| Recommendation", "page": 9, "level": 3}}, {"headings_1": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}], "page": 9, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.1 Utilization of the Wage Budget  \nThe District had an approved wage budget of UGX.37,558,516,075 I  \nadvised the and obtained supplementary funding of UGX.7,104,827,063 Accounting Officer to resulting into a revised wage budget of UGX.44,663,343,138 which request for re-voting of was all warranted.  \nthe funds and clear any Out of the total warrants, UGX.43,492,482,438 was utilized by the outstanding", "metadata": {"headings": [{"headings_0": {"content": "__| Recommendation", "page": 9, "level": 3}}, {"headings_1": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}], "page": 9, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "salary", "metadata": {"headings": [{"headings_0": {"content": "salary", "page": 9, "level": 3}}, {"headings_1": {"content": "__| Recommendation", "page": 9, "level": 3}}], "page": 9, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG resulting : : un-utilized > of arrears \nto avoid a their in warrants UGX.1,170,860,698  \nS\u00e9eunnulation representing utilization of 97% as summarized in the table below  \n\\\\ \nand details in Appendix 6; \nAppro Supplem Revised Warrant Payments Unspent  \nved entary Budget s UGX. UGX. Balance UGX. Budge UGX. UGX.  \nt UGX.  \n37,558, 7,104,827 44,663,34 44,663,34 43,492,482, 1,170,860,698 516,07 ,063 3,138 3,136 438  \n5  \n\\| From the analysis, I noted the following; \ne There was an under absorption of UGX.1,170,860,698  \ne The supplementary funding of UGX.7,104,827,063 was not fully utilized. \nThe Accounting Officer explained that this was due to late release of funds \n2.2 Validation of employees on the entity payroll  \nI advised the The District had 3562 employees on the IPPS payroll of which 3431 Accounting Officer to (96%) were fully verified, 02 (0.1%) not verified, and 129 (3.6%) undertake  \nthe \ndid not show up.", "metadata": {"headings": [{"headings_0": {"content": "salary", "page": 9, "level": 3}}, {"headings_1": {"content": "__| Recommendation", "page": 9, "level": 3}}, [{"headings_0": {"content": "salary", "page": 9, "level": 3}}, {"headings_1": {"content": "__| Recommendation", "page": 9, "level": 3}}], [{"headings_0": {"content": "salary", "page": 9, "level": 3}}, {"headings_1": {"content": "__| Recommendation", "page": 9, "level": 3}}], [{"headings_0": {"content": "salary", "page": 9, "level": 3}}, {"headings_1": {"content": "__| Recommendation", "page": 9, "level": 3}}], [{"headings_0": {"content": "salary", "page": 9, "level": 3}}, {"headings_1": {"content": "__| Recommendation", "page": 9, "level": 3}}], [{"headings_0": {"content": "salary", "page": 9, "level": 3}}, {"headings_1": {"content": "__| Recommendation", "page": 9, "level": 3}}], [{"headings_0": {"content": "salary", "page": 9, "level": 3}}, {"headings_1": {"content": "__| Recommendation", "page": 9, "level": 3}}], [{"headings_0": {"content": "salary", "page": 9, "level": 3}}, {"headings_1": {"content": "__| Recommendation", "page": 9, "level": 3}}]], "page": 9, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 9, "level": 2}}, {"headings_1": {"content": "salary", "page": 9, "level": 3}}], "page": 9, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In addition, 32 individuals had not accessed the payroll by end of e Initiate a process June, 2023. These were captured as records in \nof deleting these new  \nmy  \nnames on the \naccounted: for--by the Accounting Officer as being away for  \nup of the affected genuine reasons which included study leave abroad, staff staff \nshould \nwho had no National IDs at the time of validation. \nimmediately be made", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 9, "level": 2}}, {"headings_1": {"content": "salary", "page": 9, "level": 3}}, [{"headings_0": {"content": "following;", "page": 9, "level": 2}}, {"headings_1": {"content": "salary", "page": 9, "level": 3}}], [{"headings_0": {"content": "following;", "page": 9, "level": 2}}, {"headings_1": {"content": "salary", "page": 9, "level": 3}}], [{"headings_0": {"content": "following;", "page": 9, "level": 2}}, {"headings_1": {"content": "salary", "page": 9, "level": 3}}], [{"headings_0": {"content": "following;", "page": 9, "level": 2}}, {"headings_1": {"content": "salary", "page": 9, "level": 3}}], [{"headings_0": {"content": "following;", "page": 9, "level": 2}}, {"headings_1": {"content": "salary", "page": 9, "level": 3}}]], "page": 9, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], "page": 10, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "management so as ii. 66 employees were confirmed to have exited the District due to have them to: death, dismissal, abscondment, retirement, transfer of access the payroll. service, and those who are known to the Accounting Officer but failed to appear for validation without justification. e To engage the affected staff and ensure that employee records iii) 57 employees did not appreat for the head count and are duly updated coiuld not be accounted for by the Accounting Officer . these and brought to the indiduals have not been considred on the validated payroll. attention of the Ministry of Public d) 32 individuals whose names were not on the District\u2019s payroll Service within a by June 2023, appeared for the validation exercise. These specified timeline individuals were included on the validated payroll, upon for appropriate en confirmation by the Accounting Officer regarding their status. The Accounting Officer explained that there were 3,406 employees who are active on the payroll at the same time on the staff lists. 2.3 Inconsistencies in Employee Details I advised the A total of 402 employees on the payroll had inconsistencies in their Accounting Officer to dates of birth, captured in the payroll and data captured by NIRA engage the affected on the National IDs. The information is critical in the identification staff and ensure that of an individual. employee records are duly updated and Inconsistent information undermines the integrity of the District\u2019s brought to the records and may complicate the employee service history and attention of the Ministry retirement procedures. Where the errors in dates of birth increase of Public Service within the length of service, it may lead to the irregular extension of a specified timeline for employee service. appropriate action. The Accounting officer explained the affected officers were requested to reconcile their dates of birth on the national identity cards and Ministry of Public Service on individual basis as per public service standing orders circular. \\| 2.4 Review of the Entity Staff Establishment During the audit, I undertook procedures to review the I advised the completeness and relevancy of the entity establishment and noted Accounting Officer to that the entity did not have an approved and costed staff engage the District establishment for primary, secondary and tertiary institutions while Service Commission, the staff structure for health facilities issued by Ministry of Health the Ministry of Public was not incorporated into the district approved", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}, [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}]], "page": 10, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 11, "level": 1}}, {"headings_1": {"content": "by", "page": 10, "level": 3}}], "page": 11, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant  \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water 2030. \nSN Category \\| Activity  \n. Planned Actual .. . .  \nquantity  \nquanti 1 Rural Water and Construction of rain water 10  \n10 Sanitation Sub-Grant harvesting tanks  \n(traditional  \n17 component)  \n2  \n2 Piped Water Sub-  \n2  \nGrant (UgIFT Drilling of production wells 2  \n2 component) Rehabilitation of Bwongyera GFS 1 1 \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 11, "level": 1}}, {"headings_1": {"content": "by", "page": 10, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 11, "level": 1}}, {"headings_1": {"content": "by", "page": 10, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 11, "level": 1}}, {"headings_1": {"content": "by", "page": 10, "level": 3}}]], "page": 11, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 12, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 11, "level": 1}}], "page": 12, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 12, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 11, "level": 1}}], "page": 12, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.1 Positive observations  \nI noted the following areas where management had commendable performance;  \nI noted that the entity received all the budgeted funds worth UGX.682,185,000 oe  \nand all the funds that were utilised.  \nThe district budget and departmental work plans had no variances between the o  \nbudgeted amount and the required percentage allocation for Rural Water and Sanitation Sub-Grant.  \n7 out of 7 (100%) projects in the water grant work plan were in the approved oe  \nDistrict five-year development plan and were eligible projects.  \no I noted that water was equitably distributed according to the ranking carried out.  \noe All procurements were done on time and procurement guidelines were followed.  \no All projects designs were approved by the MOWE and the projects were recorded in the Assets Register.  \nAll the funds spent were fully accounted for.  \noe  \nQuarterly reports were prepared and submitted.  \noe  \nWater was tested and found human consumable.  \neo \n4.1.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.1.2.1 Planning  \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \n4.1.2.2 Appraisal of planned projects  \nMy interviews with management and review of documents revealed that the entity undertook desk and field appraisals for all the projects as evidenced by activity reports, analysis sheets, environmental and social management plans. I however noted that there was no proof of land ownership/consent of land offer obtained. \nAs a result, UGX.682,185,000 was spent on investments located on land not owned by the District which could lead to litigations and ineffective service delivery. \nThe Accounting Officer explained that the community was willing to give the source of water but not the consent to ownership of land in fear of giving the away their land. \nI advised the Accounting Officer to sensitize local communities through local leaders about the need for ownership as required by the Water Development Grant", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 12, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 11, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 12, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 11, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 12, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 11, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 12, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 11, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 12, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 11, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 12, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 11, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 12, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 11, "level": 1}}]], "page": 12, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 13, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 12, "level": 1}}], "page": 13, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1.2.3 Special Consideration of Seed Schools and Health Centers.  \nI noted that only 3 out 5 (60%) of the ongoing UGFIT projects (seed schools and health center upgrades) had been provided with water sources that were accessible by the local community. As detailed below; \nS/N UGIFT Project Water source place Community Audit  \nand status (name) and Conclusion water accessibility to  \ns status  \n1 Nyabihoko Seed Nyabubare protected Students and Project considered Secondary School spring and public community under water grant latrine at Kanyampumo  \n2 \\| arnd are operational  \nKitwe Seed Secondary Rain water harvesting Students and  \nProject", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 13, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 12, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 13, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 12, "level": 1}}]], "page": 13, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "considered", "metadata": {"headings": [{"headings_0": {"content": "considered", "page": 13, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 13, "level": 1}}], "page": 13, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "school  \ntank at Kitwe TC is  \ncommunity (Kitwe under water grant le operational ward)  \nKihanga Seed School Not yet completed and Students and \nNo snaamilen \\| and no allocation community on allocation of", "metadata": {"headings": [{"headings_0": {"content": "considered", "page": 13, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 13, "level": 1}}, [{"headings_0": {"content": "considered", "page": 13, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 13, "level": 1}}]], "page": 13, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a Not", "metadata": {"headings": [{"headings_0": {"content": "a Not", "page": 13, "level": 2}}, {"headings_1": {"content": "considered", "page": 13, "level": 2}}], "page": 13, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| grant project \\|", "metadata": {"headings": [{"headings_0": {"content": "a Not", "page": 13, "level": 2}}, {"headings_1": {"content": "considered", "page": 13, "level": 2}}], "page": 13, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "General/Maternity", "metadata": {"headings": [{"headings_0": {"content": "General/Maternity", "page": 13, "level": 2}}, {"headings_1": {"content": "a Not", "page": 13, "level": 2}}], "page": 13, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yet completed and Community in  \nNo consideration ward, staff house,4 and no allocation  \nRuhaama county on allocation of stance latrine, medical  \ngrant project waste pit at Rukoni-  \nwest Ruhaama sub  \ncounty \\_ a 5 Ruyonza Seed School Rain water harvesting Students and Project considered \n4.1.2.4 Inspection of water Grant activities", "metadata": {"headings": [{"headings_0": {"content": "General/Maternity", "page": 13, "level": 2}}, {"headings_1": {"content": "a Not", "page": 13, "level": 2}}, [{"headings_0": {"content": "General/Maternity", "page": 13, "level": 2}}, {"headings_1": {"content": "a Not", "page": 13, "level": 2}}]], "page": 13, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "30\"", "metadata": {"headings": [{"headings_0": {"content": "30\"", "page": 14, "level": 2}}, {"headings_1": {"content": "General/Maternity", "page": 13, "level": 2}}], "page": 14, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "November", "metadata": {"headings": [{"headings_0": {"content": "November", "page": 14, "level": 2}}, {"headings_1": {"content": "30\"", "page": 14, "level": 2}}], "page": 14, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I conducted physical inspections of one (1) project implemented on  \n2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Pictorial Evidence  \nRecommendation(s) Remarks  \n(Time,  \nQuality,  \nQuantity,  \nCost and  \nFunctionality)  \nConstruction e I observed a  \ne Management  \nof public cracked  \nexplained that works latrine at floor, and  \nwere still under Kanyampumo splash apron  \ndefects liability period", "metadata": {"headings": [{"headings_0": {"content": "November", "page": 14, "level": 2}}, {"headings_1": {"content": "30\"", "page": 14, "level": 2}}, [{"headings_0": {"content": "November", "page": 14, "level": 2}}, {"headings_1": {"content": "30\"", "page": 14, "level": 2}}]], "page": 14, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "cracked walls of the newly constructed", "metadata": {"headings": [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], "page": 14, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "latrine \nRecommendation \nI advised the Accounting Officer to notify the contractor of the observed defects for rectification. \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nNtungamo District received UGX.1,805,709,665, out of UGX.3,836,761,731 budgeted to implement the programme. The following activities were undertaken;  \nSN Activity  \nPlanned Actual \nquantit Construction of Nyabihoko seed school \n\\| 1 2 Construction of a new General/Maternity ward, staff house,4 stance 1 latrine, medical waste pit at Rukoni-west Ruhaama sub county \nI designed audit procedures to determine whether UGIFT activities were \n~ Mitigation\u2019 measures for Projects/programs with related environmental and  \n\u00b0  \n\u00b0~-: \nsocial impacts was undertaken. \n4.2.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.2.2.1 Funding and Absorption  \nThe entity budgeted to receive UGX.3,836,761,731 however, only UGX.1,805,709,665 (47%), was received implying a shortfall of UGX.2,031,082,066, as detailed below; \nDetails Approved a : Warrants/ Expenditure Under Under", "metadata": {"headings": [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}, [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}]], "page": 14, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "metadata": {"headings": [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], "page": 15, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(A) (B) (C) D=(A-B) E=(B-C) Nyabihoko 2,936,791, \\_ 905,709,665 905,709,665 2,031,082,066 nil Seed  \nSchool  \nRecurrent 900,000, 900,000,000 473,170,748 Nil 425,000,000 Total 3,836,761,731 1,805,709,665 \\| 1,378,880,413 2,031,082,066 425,000,000 \nUnder funding resulted in partial/non-implementation of the following key activities; e Construction of Nyabihoko Seed School in Nyabihok sub-county.  \nAs a result, education and health services were denied to the intended beneficiaries. \nAccounting Officer explained that the affected projects were rolled over to the F/Y 2023-2024 budget and the funds have already been re-voted by MoFPED. \nRecommendation  \nI advised the Accounting Officer to ensure that the projects are rolled over to the subsequent financial year for completion. \n4.2.2.2 Project Implementation (current year 2022/23)  \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that 2 UGIFT projects that received funding of UGX.1,805,709,665 were partially implemented as shown in the table below; I undertook procedures to ascertain the extent of service delivery in regard \nActivity details Value of Pictorial.evidence Summary of Audit Manageme .  \nequipment \nfindings (Time, conclusi nt (UGX) \u2018Bns Quality, on Response Quantity, Cost  \nand \nConstruction of 2,  \nPictures of \nFunctionality)", "metadata": {"headings": [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}]], "page": 15, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- done was work Delayed Nyabihoko seed 936,791,73 inspection ate 25% done completion school 1", "metadata": {"headings": [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], "page": 16, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], "page": 16, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- done seems was due to seems satisfacto delayed satisfactory ry funding", "metadata": {"headings": [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], "page": 16, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "incomplete classroom blox Caption of the picture and \nConstruction of a 900,000,00 new 0 General/Maternity  \nward, staff  \nhouse, 4 stance  \nlatrine, medical  \nwaste pit at Rukoni-west  \nRuhaama sub  \ncounty \n\u201c \nCSA  \nmaternity ward nearing completion \n", "metadata": {"headings": [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}]], "page": 16, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- done was work Delayed at 47% done completion\n- done seems was due to seems satisfacto delayed satisfactory ry funding.", "metadata": {"headings": [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], "page": 16, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "As a result, intended education and health service delivery was delayed. \n~ 4\" quarter progress report of june -2022--revealed that the planned work was extended to 27\" January 2022 and later extended to November 2022. Despite all the extensions, work was still behind schedule and had stalled for almost 7 years. Despite the delays, no liquidated damages had been charged to the contractor by management as stipulated in terms and conditions of the Agreement. I further noted that overall physical progress was at 30% and the financial progress was at 31% leading to an increase of physical progress from 25% to 30% as per last financial year. \nThis implies that the project works may be extended beyond the planned timelines resulting in additional administrative costs to the project.  \nThe Accounting Officer explained that the delays were caused by the contractor and delayed release of funds from MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}]], "page": 16, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], "page": 17, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the contractor to sort out the reasons for delays and agree time lines when to complete the project. \nRefer to the table for details  \nActivity Value of Pictorial evidence Summary of Audit Manageme details equipment  \nfindings conclusion nt (UGX) \u2018Bns  \n(Time, Quality, Response Quantity, Cost  \nand  \nFunctionality)\\_  \na \\_ \u2014 \\| \u2014 Constru 2,078,500,500 \\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}]], "page": 17, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- done was work done Delayed ction of N Dr at 30% seem completion Kihang RT) \u201e\\| -work  \n\\| Ei", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], "page": 17, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "behind satisfactory was due a seed Ef = 2791\\| schedule -works slow \\|  \nschool \\|  \n\\| stalled and progress by \\| N = no budget the icture  \n\\| showing slab level of Administration \nrn contractor lock, classroom, and ITC and library \\|  \nConstru 2,078,500,500  \nction of  \n\u2014 \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}]], "page": 17, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- done was work done Delayed at 30% seem completion Kihang", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], "page": 17, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u20184 -work done satisfactory was due to a seed 7 seem delayed school \\| satisfactory funding. \\|  \n\\| \n:  \nI E i  \n\\|  \nCE Seca eS \\| SE SB Tae ee  \nmulti-purpose hall not yet \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}]], "page": 17, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- designed audit procedures to assess-whether the implementation of-the planned activities was in accordance with the Grant Guidelines and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], "page": 18, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "4.3.1 Positive observations.  \nI noted the following areas where management had commendable performance; \nI noted that all project activities were incorporated in the LG plans and budget. \u00a9 \nI noted that all Education Development grant funds were absorbed. 0 \nOo All expenditure incurred was on eligible activities  \nContract managers from sector specialists or user groups in the implementation o \nof Projects/programs were appointed.  \n\u00b0 All payments were fully accounted for.  \noe Education development grants Projects/programs were inspected and payments certified by the internal auditors.  \noe Monitoring and Evaluation recommendations were implemented.  \nAll projects were implemented for service delivery  \noe \nFunds were allocated as per program expenditure by category oe \n4.3.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.3.2.1 Review of Budgeting and allocation  \na)  \nSelection of schools/projects for Education Development grant \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. \nRecommendation \nI advised the Accounting Officer to ensure that an up-to-date asset register of education facilities and their condition is maintained and it is used in selection of \n~T noted that all the 13 Projects/programs did not submit monthly physical progress reports as per guideline. I further noted that all Projects/programs worth UGX.1,260,892,675 did not submit monthly financial reports to the Accounting Officer for onward submission to the MoES. \nFailure to prepare and submit physical progress reports may cause delays in interventions where necessary. \nThe Accounting Officer explained that the delays/non submissions were due to the unclear line of submission with clear guidance on who to report to.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}]], "page": 18, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 19, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the MoES to ascertain clearly the lineage of submission and the timelines involved. \n4.4 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Ntungamo District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 19, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "metadata": {"headings": [{"headings_0": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(81%) to implement the following activities. \nSN Category Activity Planned Actual quanti  \ni \nscale irrigation equipment  \nComplementary services farmers -Tralning PL Setting up demo farms \nI designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Grant was done in accordance with the grant guidelines. \nThe following were my observations; 4.4.1 Positive observations \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 19, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Performance  \nie 3", "metadata": {"headings": [{"headings_0": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 20, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 20, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 20, "level": 1}}, {"headings_1": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}], "page": 20, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The District received UGX.1,725,463,324 out of UGX.2,127,706,000 budgeted (81%) resulting into a shortfall of UGX.402,242,676 (19%). Out of the funds", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 20, "level": 1}}, {"headings_1": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}], "page": 20, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "metadata": {"headings": [{"headings_0": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}, {"headings_1": {"content": "following;", "page": 20, "level": 1}}], "page": 20, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.324,443,544 (19%) on complementary activities. \no Out of the total program receipts of UGX.1,725,463,324, UGX.1,000,565,613 (58%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.724,897,711 (42%). Details are in the table below. \nItem Revised Warrants/ Total unspent % budget Release expenditure (as absorp per payment tion file)  \nA B \\| c D= (B-C) (D/B)\\* 100 Quarter One \\|  \nQuarter Two \n631,120,035 \\| 58,009,100 573,110,935 Quarter Three 1,094,343,289 \\| 32,753,600 1,061,589,689 Quarter Four 909,802,913 Total 2,127,706,000 1,725,463,324 1,000,565,613 724,897,711 \\| \noe I undertook inspection on the 12 December 2023 to ascertain the extent of service delivery and noted that the District had installed 29 out of the 72 planned irrigation equipment. Details are in Appendix 7 \nAs a result of the budget short falls, key program activities such as supply and installation of equipment of 43 were not implemented and negatively impacted the attainment of the program targets. \nThe Accounting Officer attributed to late release of funds, and delayed procurement process.", "metadata": {"headings": [{"headings_0": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}, {"headings_1": {"content": "following;", "page": 20, "level": 1}}, [{"headings_0": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}, {"headings_1": {"content": "following;", "page": 20, "level": 1}}], [{"headings_0": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}, {"headings_1": {"content": "following;", "page": 20, "level": 1}}], [{"headings_0": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}, {"headings_1": {"content": "following;", "page": 20, "level": 1}}], [{"headings_0": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}, {"headings_1": {"content": "following;", "page": 20, "level": 1}}], [{"headings_0": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}, {"headings_1": {"content": "following;", "page": 20, "level": 1}}], [{"headings_0": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}, {"headings_1": {"content": "following;", "page": 20, "level": 1}}]], "page": 20, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}], "page": 20, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to roll over the unimplemented activities to the subsequent financial year; \nIn addition, the Accounting Officer should engage MoFPED to release the development funds during the 1% and 2\" quarter of the year, and ensure timely \nThis fails the purpose~for-which the funds were disbursed and results in poor implementation of the program.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}]], "page": 20, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 21, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MAAIF to ensure timely issuance of a list of prequalified suppliers to enable procurement to be undertaken in time. \n4.4,2.3Inspection for service delivery projects implemented in FY 2022/23  \nI sampled 6 irrigation projects with a total expenditure of UGX.173,400,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions noted. Refer to appendix 9. \n4.5  \nReview of Health Facilities in the District  \nThe Health Facility Master List is a complete listing of both public and private health facilities in the country. The Master Facility List guides the Ministry of Health, Planning Department to make appropriate decisions to support the health facilities while ensuring equity in resource allocation. \nBy implication, the National Health Facility Master list contains health facilities approved by the Ministry. Page 154 of the National Health Facility list contains list of all health facilities (Public and Private) in Ntungamo District approved by the Ministry. \nFollowing the media publications about the status of a number of health facilities in the District, I extracted a list of health facilities from Ntungamo DLG\u2019s Integrated Personal Payroll System (IPPS) and compared with the health facilities as approved in the National Health Facility list and made the following observations:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}]], "page": 21, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.5.1 Non-existent HCs created on IPPS as cost centres  \nI noted that 25 health facilities were non-existent because they were on the IPPS but did not exist in the National Health Facility Master List of all health facilities (Public or Private) approved by Ministry of Health. I observed that the 26 health facilities/Units were created on the IPPS to absorb excess health staff recruited and posted in the existing health facilities but could not be absorbed on the District payroll because of stringent staff ceilings at the health cost centres. The non-existent health facilities at different functional levels are summarised in the table below and detailed in Appendix 10 \nother surrounding districts-and similarly altered their functional levels as shown in appendix 10. \ni. The list contains genuine health facilities whose staffing positions were utilised on the IPPS which curtails their Human Resource planning thus affecting service delivery.  \nii. \nFive of the payroll cost centres could not be traced in the approved National Health Facility Master list as shown in appendix 10.  \niii. \nThere is also a risk that the opening of such a window on the IPPS could create room for creating non existing employees on the payroll.  \niv. \nThis also means that staff who were assigned to the health facilities with altered functional level constitute excess staff on the ground where they are actually deployed as the numbers in post are not matching the District Health staff ceilings. There is a possibility that these individuals may have not been recruited following correct procedures and clearances from Ministry of Public Service. \nv. \nI noted that eighty-five (85) individuals had been allocated to the unapproved health facilities on the IPPS and UGX.2,324,720,463 had been computed as staff salaries to these employees for the year under review . Details are in Appendix 11. \nThe Accounting Officer explained that when they were making the district Payroll, they could not absorb the existing staff and so dummy centres were created. The legal health centres are the ones capturing these staff. The real health centres were not upgraded to capture more staff. Furthermore, when data cleaning at the Ministry of Health was done, there was a system error which created these non-existent Health Centres. He further explained that the head of HR then, did not report the issue. But the Health Centres had since been upgraded and the staff aligned.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}]], "page": 21, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], "page": 22, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to clean up the IPPS staff deployment cost centres and ensure that all health staff are paid at cost centres where they are deployed. \nI intend to undertake a detailed forensic investigation in this matter beginning early 2024 to establish the extent of this irregularity and whether there was actual loss of public resources. \nthere is a material misstatement of this other information; t any required to report that fact: I have nothing to report in this regard. \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Ntungamo District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}]], "page": 22, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor'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 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": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], "page": 23, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o 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. e 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 an on the effectiveness of the District\u2019s internal e 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. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}]], "page": 23, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 25, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n5.1  \nFunding of PDM Activities in the District  \nMoFPED released a sum of UGX.12,800,000,000 to finance 129 PDM SACCOs in Ntungamo DLG in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The district also received UGX.507,179,751 for the PDM Administrative", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}, [{"headings_0": {"content": "beneficiaries.", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}]], "page": 25, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "costs, which was paid to PDCs.", "metadata": {"headings": [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}, {"headings_1": {"content": "beneficiaries.", "page": 25, "level": 2}}], "page": 25, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.2 Positive Observations.  \nI noted the following areas where the District had commendable performance; \no I noted that UGX.507,179,751 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant", "metadata": {"headings": [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}, {"headings_1": {"content": "beneficiaries.", "page": 25, "level": 2}}, [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}, {"headings_1": {"content": "beneficiaries.", "page": 25, "level": 2}}]], "page": 25, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "documentation.", "metadata": {"headings": [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], "page": 25, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe I noted that UGX.12,800,000,000 was transferred to 128 SACCOs with evidence of submission of attestation form to the Secretariat.  \ne I noted that District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road projects.  \ne A review of the District budget and work plans revealed that all priorities received from Sub Counties were incorporated in the entity\u2019s budget/work plan  \noe I noted that 10 sampled beneficiaries received UGX.1,000,000 each which was what was indicated in the SACCO records.  \ne I noted that all SACCOs signed PRF Financing Agreement with the Accounting Officer to formalize the  \nbetween Government and the PDM SACCOs. \n5.3.1 Planning and Budget Performance  \n- \nI reviewed the Ntungamo District approved work plan and budget for PDM activities and noted the following. \n5.3.1.1 Release of Funds to PDM SACCOs \nParagraph 3.0 of the users\u2019 handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion, October 2022 provides that the PDM Pillar 3- Financial Inclusion includes a Parish Revolving Fund (PRF), through which Government shall provide a conditional Grant, of UGX.100 million per annum, to each of the gazetted 10,594 parishes in Uganda. \nA review of the PRF releases to the SACCOs revealed the following; \nOut of the 129 PDM SACCOs, only 128 were funded leaving 1 PDM SACCOs oe \nnot funded.  \no 1 PDM SACCO was unfunded. \nNo PDM SACCO was over funded. Details are in the table below; o \nDescription \nNo. of Expected amount Actual amount Variance SACCOs  \nSACCOs funded 128,800,000,000 128,800,000,000 Nil SACCOs over funded Nil Nil Nil \\| Nil SACCOs under funded Nil Nil Nil SACCOs not funded 100,000,000 100,000,000 \nNon-release of PRF may lead to diversion of funds to non-priority activities by the PDM SACCOs. \nThe Accounting Officer explained that the matter of release of funds to SACCOs was under the control of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}, [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}]], "page": 25, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "documentation.", "page": 25, "level": 2}}], "page": 26, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n5.3.1.2 Delayed 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 \nLate disbursement\\*of funds to PDM SACCOs leads to delayed disbursement of Parish = ~- -~-- Revolving Fund (PRF) to households thus, affecting the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "documentation.", "page": 25, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "documentation.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "documentation.", "page": 25, "level": 2}}]], "page": 26, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 27, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officers explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 27, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], "page": 27, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T informed the Accounting Officer that the matter would be brought to the attention of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], "page": 27, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.4  \nReview 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\"\u00b0 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;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}]], "page": 27, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The HLG Core Implementation Team shall constitute: the LG Accounting Officer e (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO). The Parish Development Committee (PDC), which comprises 7 members of the oe community, 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. oe 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. The Supervisory Board checks the efficiency & effectiveness of the Cooperative oe internal control systems. oe The Production Sub-committee shall comprise of 3 farmers selected from the For these that-developed the parish prescribed format and liaise priorities, the priorities were not with the PDM secretariat for prepared in the prescribed format more funding to facilitate the showing category, name of priorities, PDCs. quantity, location and expected date of implementation. e PDC received funding for the PDC activities/Funding received of UGX.1,000,000 each which was inadequate to facilitate the activities of the PDC. Refer to appendix 12. As a result, this will lead to failure to mobilize the community, identify development priorities, and monitor resource utilization thus undermining the objectives of the PDM. The Accenting Officer explained that this was caused by inadequate funding for operational activities including induction of Parish Development Committees on their roles and responsibilities. However, with the FY 2023/2024, this was planned and budgeted for as per the attached work plan/Budget. Chief Administrative Officer wrote to Lower Local Government Accounting Officers to ensure that all parishes/wards under their respective jurisdictions prepare 5 year plans and yearly action plans and priories as per letter attached. Non- functionality I noted that 4 out of 10 SACCOs sampled I advised the Accounting of SACCO had SACCO committees and Officer to liaise with the PDM Committees and subcommittees in place but they were secretariat and seek Sub Committees non-functional, while 6 committees and facilitation for the SACCO subcommittees were not constituted. committees to ensure their Refer to appendix 13. functionality. Non functionality of SACCO committees and sub committees leads to lack of coordination of all farming activities in parishes. The Accounting Officer explained that 5.4.1 Registration of PDM SACCOs and Enterprise \u2018Groups Paragraph 2.6.2, Pillar", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}]], "page": 27, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of \u00b0 the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. I made the following observations; SN Nature of Observations Recommendation registration a Licensing of PDM I noted that all SACCOs were not licensed to I advised the SACCOs Under the take on the business of lending under Accounting Officer to Microfinance Microfinance Institutions money lenders act. engage the PDM Institutions Money secretariat for support Lenders Act As a result, enforcement of recovery of PRF in this area. from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. The Officer the There was no comment on this matter from the Accounting Officer. 5.4.2 PDM SACCO Operations Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}]], "page": 29, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe The identification of subsistence households shall be carried out using the wealth 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. o A loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. e For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). I made the following observations; Observations Wealth Ranking of e 10 parishes did not carry out I advised the Accounting Households wealth ranking during Officer to ensure that identification of subsistence Wealth ranking at village households as shown in level throughout the appendix 15 district is done headed by Chairperson Local council 1 Failure to identify subsistence ( LC I) supported by the households using the wealth parish chief through ranking tool may undermine the community engagement achievement of pillar objectives. meetings to select the beneficiaries. The Officer obtain agricultural insurance this area.\u2019 <=. policies from UAIS. Lack 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. The Accounting Officer attributed this to lack of proper guidance and knowledge by the farming enterprise groups about the insurance requirement. 3 Loan Application and e 10 beneficiaries in 10 Parishes I advised the Accounting Approval Process who accessed loans before 5\" Officer to seek for support June 2023:. were not selected in terms of training in the through the PDMIS. use of the PDMIS from the Ministry of ICT and ensure Failure to follow the stipulated all beneficiaries are loan application and approval selected through the process may result into ineligible PDMIS as required by the beneficiaries accessing PRF. guidelines. The Accounting Officer attributed this to lack of proper training and guidance about the PDMIS, and lack of gadgets which have not been provided to the District to effectively and efficiently operationalize the PDMIS. 5.4.3 Utilization of PRF at Household Level Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}]], "page": 30, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "housing", "metadata": {"headings": [{"headings_0": {"content": "housing", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 32, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Digital Transformation \\| 0 0 0 8 Human Capital Development 50,749,344,726 48,422 342,825 95 9 Public Sector Transformation 13,949,751,306 12,320,619,824 Community Mobilization and Mind- 1,191,610,200  \n490,061,789  \nset  \n11 Governance and Security  \n2,425,914,727 2,310,259,986", "metadata": {"headings": [{"headings_0": {"content": "housing", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 32, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "metadata": {"headings": [{"headings_0": {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "page": 32, "level": 3}}, {"headings_1": {"content": "housing", "page": 32, "level": 2}}], "page": 32, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \n\\| 76,886,082,352 \\| 70,157,051,255 91 \nAppendix 2(b): Activities partiall or not implemented at all  \nS/  \nAmount not Activities not  \nPurpose of the unimplemented p rogramme  \nN warranted implemented a activity a \nAgro- Industrializatio nase. zug  \n1 n", "metadata": {"headings": [{"headings_0": {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "page": 32, "level": 3}}, {"headings_1": {"content": "housing", "page": 32, "level": 2}}, [{"headings_0": {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "page": 32, "level": 3}}, {"headings_1": {"content": "housing", "page": 32, "level": 2}}], [{"headings_0": {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "page": 32, "level": 3}}, {"headings_1": {"content": "housing", "page": 32, "level": 2}}], [{"headings_0": {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "page": 32, "level": 3}}, {"headings_1": {"content": "housing", "page": 32, "level": 2}}]], "page": 32, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "634,590,000", "metadata": {"headings": [{"headings_0": {"content": "634,590,000", "page": 32, "level": 2}}, {"headings_1": {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "page": 32, "level": 3}}], "page": 32, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AgTICuILOPE elueter  \nTo improve quality and quantity of development project  \nagriculture 5 and 3 households improve  \nactivities nn hot  \nincome. This was not achieved implemented \nCommunity \u201c\\| Community  \n= sensitization and sie art \nfe ; \u2018thet eetihions en al Mobilization  \n6 and Mind-set \\\\ 701,548,411 empowerment  \ninewieuals \nPayment of council, To increase efficiency of the council Govelitarice commissions and functions  \nboards emoluments  \nand Security", "metadata": {"headings": [{"headings_0": {"content": "634,590,000", "page": 32, "level": 2}}, {"headings_1": {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "page": 32, "level": 3}}, [{"headings_0": {"content": "634,590,000", "page": 32, "level": 2}}, {"headings_1": {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "page": 32, "level": 3}}], [{"headings_0": {"content": "634,590,000", "page": 32, "level": 2}}, {"headings_1": {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "page": 32, "level": 3}}], [{"headings_0": {"content": "634,590,000", "page": 32, "level": 2}}, {"headings_1": {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "page": 32, "level": 3}}]], "page": 32, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "115,654,741", "metadata": {"headings": [{"headings_0": {"content": "115,654,741", "page": 33, "level": 2}}, {"headings_1": {"content": "634,590,000", "page": 32, "level": 2}}], "page": 33, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7  \nActivities included Development return of wages for Plan  \nFinance, and planning", "metadata": {"headings": [{"headings_0": {"content": "115,654,741", "page": 33, "level": 2}}, {"headings_1": {"content": "634,590,000", "page": 32, "level": 2}}], "page": 33, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementatio", "metadata": {"headings": [{"headings_0": {"content": "Implementatio", "page": 33, "level": 3}}, {"headings_1": {"content": "115,654,741", "page": 33, "level": 2}}], "page": 33, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "department, possible  \nTo pay wages, and facilitate lower n \nfailure to remit funds to local Governments  \n8 1,235,498,3 19 LLGs  \nTotal 6,729,031,097 \\| \nAppendix 2(c): Utilization of Warrants S/N Programme \nWARRANTS Utilised warra nts Zutilisetion 1 Agro- Industrialization 4,604,254,048 3,672,979,523 80 2 Tourism Development  \n0  \n=  \n3 Natural Resources, Environment 1,201,728,418 1,200,601,070 100 4 Private Sector Development 123,754,031 107,951,833 87 5 Integrated Transport Infrastructure 0  \n=  \n6 Sustainable urbanisation & housing \\_  \n0  \n7 Digital Transformation  \n8 Human Capital Development \n0", "metadata": {"headings": [{"headings_0": {"content": "Implementatio", "page": 33, "level": 3}}, {"headings_1": {"content": "115,654,741", "page": 33, "level": 2}}, [{"headings_0": {"content": "Implementatio", "page": 33, "level": 3}}, {"headings_1": {"content": "115,654,741", "page": 33, "level": 2}}], [{"headings_0": {"content": "Implementatio", "page": 33, "level": 3}}, {"headings_1": {"content": "115,654,741", "page": 33, "level": 2}}], [{"headings_0": {"content": "Implementatio", "page": 33, "level": 3}}, {"headings_1": {"content": "115,654,741", "page": 33, "level": 2}}], [{"headings_0": {"content": "Implementatio", "page": 33, "level": 3}}, {"headings_1": {"content": "115,654,741", "page": 33, "level": 2}}]], "page": 33, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "48,422,342,825 47,742 ,343,750", "metadata": {"headings": [{"headings_0": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}], "page": 33, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}], "page": 33, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 9 Public Sector Transformation", "metadata": {"headings": [{"headings_0": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}], "page": 33, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "12,320,619,824 12,123,079,354", "metadata": {"headings": [{"headings_0": {"content": "12,320,619,824 12,123,079,354", "page": 33, "level": 3}}, {"headings_1": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}], "page": 33, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 Community Mobilization and Mind-set 490,061,789 649,899,756 133 11 Governance and Security 2,310,259,986 2,387,261,288 103 12 Development Plan Implementation 684,030,334 929,975,977 136 Total 70,157,051,255 68,814,092,551 98 \nAppendix 2(d): Activities partially or not implemented at all S/N Programme \nWarrants not Activities affected by the Reason for the \\|  \nUtilized under utilization  \nunderutilization of warrants  \n1 Agro-Industrialization 931,274,525 Undertaking agricultural Delayed release activities to improve quality and  \nquantity of agriculture and  \nimprove household's income.  \n2 Natural Resources, 1,127,348 Environment and climate Delayed release Environment, Climate  \nchange interventions not  \nChange, Land And achieved  \nWater  \n3 Human Capital 679,999,075 Workshops, Meetings and Delayed release \nAppendix 3: Implementation of planned outputs  \nA endix 3(a): Full implemented out-puts  \nProgram Sub- PIAP-out Budget  \nTotal Total Number program Out-put \nOut-put No of fully expenditu activiti implemen re \n\\_ted activities UGX  \n\u2018000\u201d  \n09- 03- 09020401 000017-Infrastructure Development and 5,884,60  \nINTEGRATED Transport -Capacity Management  \n9,11  \nTRANSPORT Infrastruc of  \nINFRASTRUC ture and existing  \nTURE AND Services transport  \nSERVICES Developm infrastruct  \nent ure and  \nservices  \nincreased. \nAppendix 3 (b): Partially Implemented out-puts  \nSub- PIAP-Outs Budget Out-put Total Total Numbe No of No. of \u201aOut-put No if \\| of partially activities that program  \nexpendit activit fully implement were not ure ies in implem ed implemented UGX the ented activities \\|  \n\u2018000\u201d outpu activiti  \nt  \nes  \nHuman 02- 1203010505- 320027-medical 2,437,04 1  \nCapital Populatio Health facilities at and health 4,447  \nManage n Health, all levels suppliers (20  \nment safety equipped with microscopes)  \nand  \nappropriate  \nManage modern medical  \nment diagnostics", "metadata": {"headings": [{"headings_0": {"content": "12,320,619,824 12,123,079,354", "page": 33, "level": 3}}, {"headings_1": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}, [{"headings_0": {"content": "12,320,619,824 12,123,079,354", "page": 33, "level": 3}}, {"headings_1": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}], [{"headings_0": {"content": "12,320,619,824 12,123,079,354", "page": 33, "level": 3}}, {"headings_1": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}], [{"headings_0": {"content": "12,320,619,824 12,123,079,354", "page": 33, "level": 3}}, {"headings_1": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}], [{"headings_0": {"content": "12,320,619,824 12,123,079,354", "page": 33, "level": 3}}, {"headings_1": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}], [{"headings_0": {"content": "12,320,619,824 12,123,079,354", "page": 33, "level": 3}}, {"headings_1": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}], [{"headings_0": {"content": "12,320,619,824 12,123,079,354", "page": 33, "level": 3}}, {"headings_1": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}]], "page": 33, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 34, "level": 7}}, {"headings_1": {"content": "12,320,619,824 12,123,079,354", "page": 33, "level": 3}}], "page": 34, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1| 2 |", "metadata": {"headings": [{"headings_0": {"content": "1| 2 |", "page": 34, "level": 7}}, {"headings_1": {"content": "| |", "page": 34, "level": 7}}], "page": 34, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 4: Service Delivery under other Service Delivery Areas  \nNo Progr Activity Source Total Pictorial evidence  \nSummary Audit Manag amm details of expenditure  \nof findings concl ement e funds (UGX)  \n(Time, usion Respo Quality, \u20ac nse Quantity,  \nCost and  \nFunctionali \nIntegr Routine URF 67,799,000 EN  \nAt the time At the N/A ated manual E  \nof inspection time of \nProgr Activity Source Total Pictorial evidence \u00ab>  \nSummary - \namm details of expenditure  \nof findings concl ement e funds (UGX)  \n(Time, usion Respo Quality, \u20ac nse Quantity,  \nCost and  \nFunctionali", "metadata": {"headings": [{"headings_0": {"content": "1| 2 |", "page": 34, "level": 7}}, {"headings_1": {"content": "| |", "page": 34, "level": 7}}, [{"headings_0": {"content": "1| 2 |", "page": 34, "level": 7}}, {"headings_1": {"content": "| |", "page": 34, "level": 7}}], [{"headings_0": {"content": "1| 2 |", "page": 34, "level": 7}}, {"headings_1": {"content": "| |", "page": 34, "level": 7}}], [{"headings_0": {"content": "1| 2 |", "page": 34, "level": 7}}, {"headings_1": {"content": "| |", "page": 34, "level": 7}}]], "page": 34, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "as", "metadata": {"headings": [{"headings_0": {"content": "as", "page": 35, "level": 8}}, {"headings_1": {"content": "1| 2 |", "page": 34, "level": 7}}], "page": 35, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee EEE. en  \nurn reg Routine URF 272,000,000 fs \neS @ [At the time At the NyA Zu  \nmechanized  \naf ee eg \\|\\| of inspection time of  \n; \nmaintenanc  \nthe road inspect e of  \nworks were ion the Kagarama- completed road Kitanda  \nand work works road was were satisfactory compl eted and work \nwas satisfa cto! Maintenanc URF 198,589,000] \u00a9 \u201e  \nAt the time At the e of roads  \nof inspection time of the road inspect works were ion the completed road and work works \nwas  \nwere satisfactory compl eted and work \nwas satisfa ctory \nAppendix 5: Service Delivery under Focus Areas.  \nNo Program Activity \\| Focus Total  \nSummary of findings (time, Audit", "metadata": {"headings": [{"headings_0": {"content": "as", "page": 35, "level": 8}}, {"headings_1": {"content": "1| 2 |", "page": 34, "level": 7}}, [{"headings_0": {"content": "as", "page": 35, "level": 8}}, {"headings_1": {"content": "1| 2 |", "page": 34, "level": 7}}], [{"headings_0": {"content": "as", "page": 35, "level": 8}}, {"headings_1": {"content": "1| 2 |", "page": 34, "level": 7}}], [{"headings_0": {"content": "as", "page": 35, "level": 8}}, {"headings_1": {"content": "1| 2 |", "page": 34, "level": 7}}], [{"headings_0": {"content": "as", "page": 35, "level": 8}}, {"headings_1": {"content": "1| 2 |", "page": 34, "level": 7}}], [{"headings_0": {"content": "as", "page": 35, "level": 8}}, {"headings_1": {"content": "1| 2 |", "page": 34, "level": 7}}], [{"headings_0": {"content": "as", "page": 35, "level": 8}}, {"headings_1": {"content": "1| 2 |", "page": 34, "level": 7}}]], "page": 35, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Management", "metadata": {"headings": [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], "page": 35, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "me \\| Details Area Expenditure quality, quantity, cost and Conclusion Response (UGX)  \nfunctionality)  \nAgro- 123 Micro 180,000,000 At the time of inspection There \\| This was due 1 Industriali Irrigation Scale  \nSeptember 2023, works had Delays of Works, budget cuts zation Systems Irrigatio  \nstarted on the 6 irrigation Which Could  \nEstablishe n  \nschemes sampled  \nHave Resulted In  \nd In Lower  \nDelayed Service  \nLocal  \nDelivery.  \nGovernme  \nnts 12050108", "metadata": {"headings": [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], "page": 35, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Human  \nEducatio 1,060,892,675 At the time of inspection Only delayed Management Capital 02-basic n grant  \nSeptember 2023, works had works was explained that Developm requireme develop  \nbeen completed with reported at this was due to", "metadata": {"headings": [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], "page": 35, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Program Activity Focus Total Summary of findings.(time,.\\| Audit Management me Details Area Expenditure quality, quantity, cost and Conclusion Response \n(UGX)  \nfunctionality \nhealth facility \n06- \n000006- Water 793, 580,787 All the works were of completed Shoddy work Management \nNatural Planning Develop \non time and of good quality was noted at the explained that \nResource And ment  \nexcept construction of Kanyampumo pit cracks will be \nS, Budgeting Grant  \nKanyamumo pit latrine that had latrine  \nin worked on \nEnvironm Services \ndeveloped cracks before it Nyabihoko sub before \nent, \ncould be handed over. county retention is \nClimate  \npaid \nChange, Land And Water \nAppendix 6: Utilization of the Wage Budget \nPayments on Departmen Approved Budget Supplementary Revised  \nGiapente  \nen t Name UGX. UGX. Budget UGX. m UGX. no. \nAdministratio 20051864 157,765,60 \nin 1,793,386,431 211,800,000 \\_2,005,186,431 31 1,847,420,826 5 \\| \n34273750  \nPn\u00e4nce \"\\| 77922 a 342,737,508 342,737,508 g\\| a0,7720 \nStatutory  \n39609743  \n4.034.211  \n3 Bodies 396,097,434 396,097,434 4\\| 392063203 WOMEN, \n20538125 205,876,81 \\|. ren  \n4 1,181,953,236 871,859,273 \\_2,053,812,509 09 1,847,935,699 0, \n12033453  \n318,895,45 Te  \n10,203,523,981 1,829,929,841 12,033,453,822 822 11,714,558,367 5 \n368,793,80 Education 22,159,604,003 ASI TIA oe sen gat Be9 26,350,84 DA tH t \n32272815  \nReads  \n7978418 322,728,156 322,728,156 6\\| sis 34907aa \nWater  \n=  \n= \n[ [ \\_ [ \nNatural  \n35245645  \n1.127.161 \\_  \nResources 352,456,454 352,456,454 4\\| 351,329,293 117 \nCommunity  \nBased 37346019 30,052,027 Services 373,460,196 373,460,196 6 343,408,169 \n16184000  \nPlanning  \nAI 161,840,000 161,840,000 0 161,566,423 \nInternal  \n16432992  \n34301.216 Audit 164,329,924 164,329,924 2\\| 132,028,706 \nTrade and 10639875 \\| Industry 106,398,752 106,398,752 2 Bag \nTOTAL  \n37,558,516,075 \n120,800 7,104,827,063 44,663,343,1 44,663,3 43,492,482,4  \n\u201a698 38 43,136 38 \n7 \ninstalled \n8/6/2623 Associated NTUN546/WRKS/2022- 23,700,000 =: Alt procurement Design and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}, [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}]], "page": 36, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "| Management", "page": 35, "level": 4}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8/6/2023 Associated NTUN546/WRKS/2022- 21,184,400 All procurement  \nIL Design and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "| Management", "page": 35, "level": 4}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8/6/2023 Associated NTUN546/WRKS/2022- 17,293,700 All procurement Design and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8/6/2023 Associated NTUN546/WRKS/2022- 23,605,690 All procurement Design and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | Engineers", "metadata": {"headings": [{"headings_0": {"content": "| | Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8/6/2023 Associated NTUN546/WRKS/2022- 22,610,000 All procurement Design and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "| | Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "| | Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8/6/2023 Associated NTUN546/WRKS/2022- 22,132,200 All procurement Design and Build 23/00070  \nrequirement complied with Engineers BE: on Mes IE NTUN546/WRKS/2022- 23,595,690 All procurement Design and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "| | Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8/6/2023 Associated NTUN546/WRKS/2022- 22,805,000 All procurement Design and Build 23/00070 \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}, [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}]], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8/6/2023 Associated NTUN546/WRKS/2022- 22,790,000 All procurement Design and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8/6/2023 Associated NTUN546/WRKS/2022- 11,373,210 All procurement Design and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8/6/2023 Associated NTUN546/WRKS/2022- 28,284,000 All procurement Design and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "57772023  \n6425533 Associated NTUN546/WRKS/2022- 276,834,089 All procurement  \nDesign and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5/7/2023 Engineers", "metadata": {"headings": [{"headings_0": {"content": "5/7/2023 Engineers", "page": 37, "level": 6}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6425533 Associated NTUN546/WRKS/2022- 76,584,037 All procurement  \nDesign and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "5/7/2023 Engineers", "page": 37, "level": 6}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014 Engineers", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "5/7/2023 Engineers", "page": 37, "level": 6}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5/7/2023 6425533 Associated NTUN546/WRKS/2022- 22,325,000 All procurement Design and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "5/7/2023 Engineers", "page": 37, "level": 6}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "\u2014 Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5/7/2023 6425533 Associated NTUN546/WRKS/2022- 17,967,309 All procurement Design and Build 23/00070", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "\u2014 Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \nrequirement complied with \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}, [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}]], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "828,606,124", "metadata": {"headings": [{"headings_0": {"content": "828,606,124", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kagaju Gershom\u2019 30,600,000 \u201c12,600,000 ABDE  \nKagina Nathan 47,298,000 29,298,000 Sprinktech  \n22,045,600 5,911,400 ABDE  \nKatahwire John 21,600,000 5,400,000 ABDE  \nKatusiime David 11,933,210 2,983,303 ABDE  \nKayungire Stanley 21,493,300 5,373,325 ABDE  \nMuhirwe Wilson Namara 28,900,035 10,900,035 ABDE  \nMuhumuza Bernard 31,096,000 13,096,000 Sprinktech  \nMugyenyi Benjamin 41,683,000 23,683,000 Sprinktech  \n18 Mugyenyi Julius 32,494,000 14,494,000 Sprinktech \\| Mugume Benon 21,364,400 5,341,100 ABDE  \n20 Mwikirize Milton  \n41,053,000 23,053,000 Sprinktech  \nKyarikunda Peredence 39,666,000 21,666,000  \nNamara James 29,253,000 11,253,000 Sprinktech  \nNatukunda Johnsharp 15,535,000 3,883,750 Sprinktech  \nNatukunda Musa 21,667,200 5,416,800 ABDE \nNkuuba Godfrey  \n5,506,750 Sprinktech Rev Rutabingwa\\_ Charles 33,865,000 15,865,000 Sprinktech 27 Tugumenomuhangi Alfred 24,248,000 6,248,000 Sprinktech 28 Tumwesigye George 21,200,000 5,300,000 ABDE Tumwine Nerbert 23,938,000 5,984,500 Sprinktech Turyasingura Obed 20,958,000 5,239,500 Sprinktech Tweyanze Lawrence 26,125,690 8,125,690 ABDE Twebirwe Penina 21,393,000 5,348,250 \\| Sprinktech Twinamatsiko Levi 22,803,000 5,700,750 Sprinktech 838,519,435 298,341,153 \nAppendix 9: Inspection for service delive  \nrojects implemented in FY 2022/23  \nSN Name of Location (Village, Parish and Equipment Value of Photos  \nRemarks beneficiary sub-county supplier and equipment  \nprocurement  \nreference  \n1 \nWabitwababo  \nKitojo ward,Rwoho Town Council Design, supply and 33,100,000  \nThe site was not visited because the road was cut off by e It was installd Ndibarema  \ninstallation of a floods.  \nin June 2023.  \nsolar pump,  \ne Visit conducted sprinkler system  \nby District and water tank  \nOfficials  \ne Size of the farm  \ne Training  \n\\| received from \\|; the equipment \\|: supplier \n2 Namirimu Oliver Kachwamba,Itojo,Itojo sub county Design, supply and 27,100,000 installation of a \ne Security of the equipment  \ne It was installed \\| \u00c4", "metadata": {"headings": [{"headings_0": {"content": "828,606,124", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}, [{"headings_0": {"content": "828,606,124", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], [{"headings_0": {"content": "828,606,124", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], [{"headings_0": {"content": "828,606,124", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], [{"headings_0": {"content": "828,606,124", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], [{"headings_0": {"content": "828,606,124", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}]], "page": 38, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sa", "metadata": {"headings": [{"headings_0": {"content": "Sa", "page": 39, "level": 3}}, {"headings_1": {"content": "828,606,124", "page": 37, "level": 3}}], "page": 39, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in June 2023. solar pump,", "metadata": {"headings": [{"headings_0": {"content": "Sa", "page": 39, "level": 3}}, {"headings_1": {"content": "828,606,124", "page": 37, "level": 3}}], "page": 39, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201a|", "metadata": {"headings": [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], "page": 39, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Visit conducted sprinkler system \n% A by District and water tank ie officials e Size of the farm  \n\u00abe Training  \n\\| received from 1 the equipment \\|  \nsupplier  \n. - ~~ Well installed equipment \nSecurity GF ie and fully operational. 3 equipment \nNakayi Alimah Kashenyi 11,Ngomba,Rugarama Design, supply and 23,800,000  \nIt was installed sub county installation of a  \nin June 2023. solar pump, drag  \nVisit conducted hose system,  \nby District delivery pipe, and  \nOfficials  \nwater tank  \nSize of the farm  \nis 2.5acres Training received from the equipment supplier  \nSecurity of the Well installed  \nequipment equipment. However the trolley has gone flat so she \nStella Mateka Obugando Cell,Rukiiri Design, supply and 24,000,000 ward,Rubaare Town Council. installation of a  \nsolar pump, delivery \nfinds it hard to pump in air and use the equipment.  \nInstalled in May 2023.  \nVisit conducted system, by District Officials  \nSize of the farm  \nTraining received from the equipment supplier  \nSecurity of the equipment \nKashereka George Kangarame  \nDesign, supply and 29,900,000 \nWell installed equipment and fully operational.  \nThe site was not visited because the road was off by Date of \\|\" cut  \ncell,Kyafoora,Rugarama North installation of a floods.  \ninstallation  \nsolar pump,  \nVisit conducted sprinkler system  \nby District and water tank  \nofficials  \nSize of the farm  \nTraining  \nreceived from the equipment supplier  \nSecurity of the equipment \n6 Karugaba Julius Rwabaramira,Omungyenyi Design, supply and 35,500,000 Rubaare sub county installation of a  \nsolar pump,  \nsprinkler system  \nand water tank \n\\_  \nAppendix 10: Una roved health facilities SN Functional level Status", "metadata": {"headings": [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}, [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}]], "page": 39, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Butare HC II  \nNot part of the health facility list approved by MoH 2, Itojo HC II  \nNot part of the health facility list approved by MoH 3; Kitondo HC Il  \nNot part of the health facility list approved by MoH\n2. Lower Health Unit-HCll  \nNot part of the health facility list approved by MoH\n3. Lower Health Unit-HCIll  \nNot part ofthe health facility list approved by MoH\n4. Medical Officers Unit  \nNot part ofthe health facility list approved by MoH\n5. Ngomba HC III  \nNot part of the health facility list approved by MoH \\| 8. Nyaburiza HC Ill  \nNot part ofthe health facility list approved by MoH = Nyabushenyi HC III  \nNot part of the health facility list approved by MoH\n6. NYAKIBIGI HC III  \nNot part of the health facility list approved by MoH\n7. Nyanga HC Ill  \nNot part of the health facility list approved by MoH\n8. \\| Nyarubaare HC Ill  \nNot part ofthe health facility list approved by MoH 13; Nyongozi HC Ill  \n[det Not part of the health facility list approved by MoH\n9. Rwabarata HC IV  \npart of the health facility list approved by MoH\n10. Rwabyata HC IV  \nNot part of the health facility list approved by MoH\n11. Rwakabengo HC IV  \nNot part of the health facility list approved by MoH\n12. Rwakakwenda HC IV  \nNot part ofthe health facility list approved by MoH", "metadata": {"headings": [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], "page": 41, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2 \ne It was installed in July 2023.  \ne Visit conducted by District Officials  \ne Size of the farm  \nis 2.5acres.  \ne Training received from the equipment supplier  \nWell installed equipment however, the pump is not \n\\* Security of the functional at the moment so the equipment is not being \nequipment used for now. \ne Equipment not in use at the moment because in the pump is not functioning properly. \nLocation and functional level \n\\| Buhweju  \nHCIll  \nRuhinda HCl Rukiga HCIl Ntungamo HCIII Not found  \nNot found  \nNot found  \nNtungamo ziel Ntungamo HEII Ntungamo HCll Ntungamo HCll Ntungamo HCIl Ntungamo HCIll Ntungamo HCIl Kiruhura HCII Not found \\| Rukungiri [Kan Isingiro HCIl \\|", "metadata": {"headings": [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}, [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}]], "page": 41, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18. Rwakishakizi HC IV  \nNot part of the health facility list approved by MoH  \nMbarara City HCIl Rwamabondo HC IV  \nNot part of the health facility list approved by MoH  \nNtungamo\n19. Rwamujojo HC IV", "metadata": {"headings": [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], "page": 42, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nNot part ofthe health facility list approved by MoH  \nSheema", "metadata": {"headings": [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}, [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}]], "page": 42, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "21. Rwamuniori HC IV", "metadata": {"headings": [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], "page": 42, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Not part of the health facility list approved by MoH  \nNot found Rwamuranga HC IV \nNot part of the health facility list approved by MoH  \nKazo Rwamwanja HC IV \nNot part of the health facility list approved by MoH  \nKamwenge HCIll \nAppendix 11: Deployments to unapproved health facilities  \nnh  \nFY Employee Employee Institution \u201d = March Jan Feb Apr May Jul \na ree  \nJun Aug Sep Oct Nov Dec Grand Total Name Description on  \nIPPS  \nJun-23  \nNatuhamya Health Center III \n1,421,634 1,421,634  \n1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 \nJun-23 NYONGOZI 2,843,268 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 Gumoshabe Health Center III  \nJun-23  \nRWABARATA 4,408,476 4,408,476  \nBagutta Health Center IV  \nJun-23  \nRWABARATA 1,421,634 1,421,634  \nKyarisiima Health Center IV  \nJun-23 801232 NYARUBAARE 4,408,476 4,408,476  \nKwikiriza Health Center III  \nJun-23 \\| Alex NYAKIBIGI Health 407,660 407,660  \nAhimbisibwe Center III  \nJun-23 835594 Aloysius RWABARATA 4,408,476 4,408,476  \nNdamwesiga Health Center IV  \nJun-23 1088738 Ambrozio BUTARE Health 433,832 433,832  \nKushaba Center II  \nJun-23 Ameria NYAKIBIGI Health 2,608,476 2,608,476  \nTumwebaze Center III  \nJun-23 Aniset NYABURIZA 2,608,476 2,608,476  \nNayebare Health Center III  \nJun-23 846390 Annah Atwine BUTARE Health 1,421,634 1,421,634 \n4,816,951 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 35,676,283 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476  \n407,660 407,660 407,660 407,660 407,660 407,660 3,261,280 \n4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 \\|\\} aaa \u2018 433,832 433,832 433,832 433,832 433,832 433,832 mm : \n2,938,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476  \n21,197,808 : x 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476  \n20,867,808 \n1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634  \n11,373,072 Center II \" Jun-23 Annet RWAKAKWENDA 1,558,476 1,558,476  \nAmpuriire Health Center IV  \nJun-23 1145424 Annet BUTARE Health 2,843,268 1,421,634  \nKamashazi Center II  \nAtukwatse NGOMBA Health \\| ea  \nLouise Center III \nHealth Center IV  \nAyebare John RWAKISHAKIZI 4,408,476  \nHealth Center IV  \nAyesigye RWAMUJOJO je 5,408,476 Lawrence Health Center IV", "metadata": {"headings": [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}, [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}]], "page": 42, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "metadata": {"headings": [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}], "page": 42, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 :  \n1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634  \n11,373,072 \n4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476  \n35,267,808 \n5,408,476 5,408,476 5,408,476 5,408,476 5,408,476 5,408,476  \n43,267,808 \nJun-23 Babra NYANGA Health 5,216,952 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 Kanyesigye Center III  \n:  \nJun-23 Barnabas RWAMURANGA 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 9,951,438 Kihembo Health Center IV  \nJun-23 Beatrice RWAMURANGA 2,843,268 1,421,634  \nAtuheire  \nHealth Center IV  \nJun-23 1160173 Benon BWONGYERA 7,825,428  \nAhimbisibwe Health Center III \n1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634  \n12,794,706 \n7,825,428", "metadata": {"headings": [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}, [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}], [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", 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Health Center III Jun-23 1162369 Boaz NYARUBAARE 2,843,268 1,421,634 Ainomugisha Health Center III Jun-23 Brenda RWAKISHAKIZI 1,421,634 1,421,634 Ndinawe Health Center IV Jun-23 \\| Brendah NYANGA Health 433,832 433,832 Kembabazi Center III Jun-23 Bridget RWABYATA 4,408,476 4,408,476 Kembabazi Health Center IV Jun-23 Caroline RWAMABONDO 2,608,476 2,608,476 Orishaba Health Center IV Jun-23 Carolyne NYONGOZI 2,608,476 2,608,476 Tusime Health Center III Jun-23 1024250 Catherine NYABUSHENYI 1,421,634 1,421,634 1,421,634 Ankunda Health Center II Jun-23 Catherine NYABUSHENYI 1,421,634 \\| 1,421,634 Ankunda Health Center III Jun-23 1132900 Catherine NYABUSHENYI \\| 1,421,634 1,421,634 1,421,634 Nassozi Health Center II Jun-23 Catherine NYABUSHENYI 1,421,634 \\| 1,421,634 Nassozi Health Center III 646,393 646,393 646,393 646,393 646,393 646,393 5,171,144 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 613,158 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,986,230 : . 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 \u201c 433,832 433,832 433,832 433,832 433,832 433,832 3,470,656 4,738,476 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 35,597,808 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 \\_\\| 2,938,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 21,197,808 4,264,902 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 4,264,902 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 Jun-23 1133462 Charity NYABUSHENYI \\| 316,393 \\| \\| 316,393 \\| 2,956,393 \\| 3,589,179 Ainembabazi Health Center II Jun-23 Charity NYABUSHENYI 316,393 \\| 316,393 \\| \\| 646,393 646,393 646,393 646,393 646,393 316,393 4,181,144 Ainembabazi Health Center III Jun-23 Charity NYABURIZA 4,408,476 4,408,476 \\| \\| \\| 2,200,000 4,408,476 4,408,476 6,616,952 4,408,476 4,408,476 35,267,808 Asingwire Health Center III Jun-23 Chrisestome RWAKAKWENDA 4,408,476 4,408,476 Muhereza Health Center IV Jun-23 979047 Christine KITONDO Health 1,421,634 1,421,634 Kyomugisha Center II Jun-23 Christopher NGOMBA Health 2,608,476 \\| 2,608,476 Ainebyoona Center III 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 35,267,808 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 2,608,476 \\| 2,608,476 2,608,476 2,608,476 2,608,476 18,259,332 Jun-23 Cleophas NYAKIBIGI Health 2,608,476 2,608,476 2,608,476 \\| 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 Asiimwe Center III Jun-23 1089244 \\| \\| s Clinton Agaba NYABUSHENYI 804,301 \\| 804,301 Health Center II a Jun-23 \\| Clinton Agaba\\_ RWABARATA 433,832 433,832 \\_\\| \\| \\| 433,832 433,832 433,832 433,832 433,832 433,832 3,470,656 Health Center IV Jun-23 Cloves RWAMUNIORI 5,216,952 2,608,476 Tumuhamye Health Center IV Jun-23 Collins RWAMURANGA 8,816,952 \\| 4,408,476 Ayesigye Health Center IV 1,200,000 2,608,476 2,608,476 2,608,476 \\| 2,608,476 \\| 19,459,332 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 35,267,808 Jun-23", "metadata": {"headings": [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}, [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}], [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}], [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}], [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}], [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH 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2}}], [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}], [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}], [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}], [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}]], "page": 43, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "metadata": {"headings": [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 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1,421,634 1,421,634 1,421,634  \n11,373,072 Turyatunga Center III  \nJun-23 J Magyezi NYONGOZI ee \\| 646,393  \nHealth Center III  \nJun-23 Jean NYABURIZA  \n1,421,634  \nNgabirwe Health Center III \n536,393 536,393 866,393 866,393 646,393 6,477,537 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 \nJun-23 Jennifer RWABYATA 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634  \nMusiime  \nHealth Center IV  \nJun-23 Jimmy RWAMABONDO 457,069 457,069 457,069 457,069 457,069 457,069 457,069 3,656,552 Muhwezi Health Center IV  \nlun-23 1145331 Joan IHUNGA  \n4,264,902 Ainamatsiko (Ntungamo)  \nHealth Center II  \nlun-23 Joan RWAKAKWENDA 2,843,268 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 Ainamatsiko Health Center IV  \nun-23 1089547 Joan Kiconco RWABARATA 646,393 646,393  \nHealth Center IV \n316,393 316,393 646,393 646,393 646,393 646,393 4,511,144", "metadata": {"headings": [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | 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TERRE ames || eA", "page": 42, "level": 2}}], [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}]], "page": 45, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "un-23 Joan Kirabo RWAKABENGO 2,608,476 2,608,476 fo 2,938,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 21,197,808 Health Center IV  \nun-23 John NYAKIBIGI Health 4,408,476 eee) \\| 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 35,267,808 Musigunzi Center III  \nun-23 John Musiika RWABARATA 1,421,634 \\| ey 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 Health Center IV  \nun-23 1133440 Johnbosco NYARUBAARE 2,608,476 a 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 Nabahirwa Health Center III  \nun-23 1008089 Johnson KITONDO Health 411,180 i 411,180 411,180 411,180 411,180 411,180 411,180 3,289,440 Biryabarema Center II  \n1n-23 Joseline Biira RWAMUNIORI 2,843,268 \\| 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 Health Center IV  \n433,832 433,832 433,832 433,832 433,832 433,832 \\| 3,470,656 Kengyeya Health Center IV  \n\u0131n-23 Judith ITOJO Health 1,421,634 0. Bee \\| 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 Namanya Center II  \n\u0131n-23 Judith BWONGYERA nt 1,421,634 tp 1,421,634 1,421,634 \nr  \n4,264,902 Nimusiima Health Center III  \na  \n\u0131n-23 1133482 Julian NYARUBAARE 2,608,476 2,608,476  \n2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 \n\\|  \n20,867,808 Musiimenta Health Center III \n1160269 Julius NYABUSHENYI 2,608,476 2,608,476 2,608,476 \n7,825,428 un-23  \nBarugahare Health Center II \\|  \n2,608,476 2,608,476 \\_\\| 2,608,476 2,608,476 2,608,476 20,867,808 \n\\| ; un-23 Julius NYABUSHENYI 5,216,952 2,608,476  \n\\|  \nBarugahare Health Center III  \nun-23 Ketty Naula NYONGOZI 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 \n4,408,476 4,408,476 4,408,476 35,267,808 \\| Health Center III  \nI \n407,660 407,660 u 2,853,620 un-23 ~ Loyce NGOMBA Health 407,660 407,660 \n407,660 407,660 407,660 \nKyasiimire Center III", "metadata": {"headings": [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}], [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}], [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}], [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}], [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}], [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}], [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}], [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}], [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}]], "page": 45, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "in", "metadata": {"headings": [{"headings_0": {"content": "in", "page": 46, "level": 3}}, {"headings_1": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}], "page": 46, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "metadata": {"headings": [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], "page": 46, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "un-23 Mackline \\| NGOMBAHealth 2,608,476 \\| 2,608,476  \n7,938,476 2,608,476 2,608,476  \n646,393 \\| \\| \\| \\| 646,393 646,393 646,393 \\| 5,171,144 Musiimenta Center III  \nun-23 \\| Martin NYAKIBIGI Health 646,393 \n646,393 646,393 646,393 \nTumwesigye Center III \\| = fr un-23 1024570 Mary NYABUSHENYI 1,421,634 1,421,634 1,421,634 \n4,264,902 \n\\_\\_\\| Akankwatsa\\_\\_\\| Health Center I \\|  \nun-23 Mary NYABUSHENYI 1421,63 \\| 1,421,634 \\_\\_\\| Akankwatsa Health Center III  \nun-23 1022281 Medrine ITOJO Health 1,421,634 \\| 1,421,634 Kyomuhendo Center II  \n\\_\\| ~  \n1,421,634 \\| 1,421,634 iun-23 Mellon NYABURIZA \n\\|  \n1,421,634 1,421,634 1,421,634 \n1,421,634 1,421,634 1,421,634 11,373,072 \n\\| 1,421,634 1,421,634 J 11,373,072 1,421,634 1,421,634 1,421,634 1401634  \n\\{ lent \\|  \n\\_\\| \\| 11,373,072 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 \nTayebwa Health Center III \n\\| 2,530,000 2,200,000 2,200,000 2,200,000 \\| 17,930,000 jun-23 \\| Mercy \\| RWABARATA 2,200,000 2,200,000 \\|  \n2,200,000 2,200,000 \\|  \ni  \nAtuhebwe Health Center IV  \nlun-23 Milia RWAMABONDO 5,216,952 2,608,476 2,608,476 2,608,476 A \nu 1,200,000 2,608,476 2,608,476 19,459,332 \\|  \nTukwasibwe Health Center IV \\|  \n2,608,476 2,608,476 \n2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 jun-23 Miria Atuhaire RWAMUJOJO 2,608,476 2,608,476  \nI Health Center IV L\\_  \n\\_\\_\\| \u201c\\| 646,393 646,393 \n\\| \\| \\{ ; 1,939,179 Jun-23 Naome BWONGYERA 646,393  \n\u2019", "metadata": {"headings": [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}, [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}]], "page": 46, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Nelson Niwamanya \\| Health Center III", "metadata": {"headings": [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], "page": 46, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "12,608,476 17,608,476 2,608,476 2,608,476 2,608,476 7 20,867,808 Jun-23 Ariho NYONGOZI \\| 2,608,476 \n2,608,476 2,608,476 \nI Health Center III  \n\\| RWAKAKWENDA \\| 5,216,952 2,608,476 Jun-23 \nNeus", "metadata": {"headings": [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}, [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}]], "page": 46, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "{4,200,000", "metadata": {"headings": [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], "page": 46, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 2,608,476 \\| 2,608,476 \\|\\| 19,459,332 2,608,476 2,608,476 \nNuwamanya Health Center IV \\| . 77 2,608,476 \\| 2,608,476 2,608,476 \n7,825,428 \n\\| Jun-23 \\| 1089163 Nicholas \\| NYABUSHENYI  \nAtukwase Health Center II  \nJun-23 Nicholas NYABUSHENYI 2,608,476 2,608,476 2,608,476 2,608,476 iL a \ni 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 \nAtukwase Health Center III \\| 1,301,496 Jun-23 Nicholas BWONGYERA 433,832 433,832 433,832  \non Ayebazibwe Health Center III = \n316,393 \u2018enn 3,314,751 Jun-23 RWABYATA 536,393 \\| 536,393 \\| 316,393 536,393 536,393 536,393  \nKobugabe \\|\\_Health Center IV \n\\| = 13,225,416 \\_\\_\\|  \n960180 Patience BWONGYERA La  \n13,225,416  \nJun-23  \nOrikiriza Health Center III 4,408,476 \u2014  \n[Patience \\| 4,408,476 4,408,476 4,408,476 4,408,476  \nJun-23 \nRWABYATA \n4,408,476 4,408,476 4,408,476 \\| 35,267,808 ; \nOrikiriza Health Center IV  \nTons \\| Patience RWAMWANJA 2,843,268 1,421,634 \n\\| \\| 1,421,634 \\| 14216341 \\| 11,373,072 1,421,634 1,421,634 1,421,634 \nUmuhoza Health Center IV  \n\\| \\| I. \\| \\| 2,200,000 2,200,000 \\| 17,930,000 \\| Jun-23 Peace Bayi RWAMABONDO 2,200,000 2,200,000 \n2,530,000 2,200,000 2,200,000 2,200,000 \nHealth Center IV  \nJun-23 Perry RWAKAKWENDA 2,608,476 2,608,476 7,938,476 2,608,476 \n2 2,608,476 2,608,476 2,608,476 2,608,476 \\| 21,197,808 \nMpumwire \\| Health Center IV  \nJun-23 Polly Otatiina NYAKIBIGI Health 407,660 \\| 407,660 \nmi 407,660 407,660 2,853,620 407,660 \\| 407,660 407,660 \nCenter III \n\\| \\| \\| \\| Jun-23 Prize NGOMBA Health 2,843,268 1,421,634 1,421,634 1,421,634 1,421,634 \\| 1,421,634 1,421,634 11,373,072 Orishaba Center III  \nJun-23 801044 Rehema BWONGYERA 7,825,428  \nMuteguya Health Center III  \nJun-23 Rehema RWABARATA 2,608,476 2,608,476  \nMuteguya Health Center IV  \nJun-23 801221 Richard BUTARE Health 707,781 707,781  \nOwobusingye Center II \n7,825,428 \n2,938,476 \\| 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476  \n21,197,808 \n707,781 707,781 707,781 707,781 707,781 707,781 5,662,248", "metadata": {"headings": [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}]], "page": 46, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jun-23 835474 Robert RWAKAKWENDA 2,200,000 \\| 2,200,000 Ampaire Health Center IV  \nJun-23 Robert RWAMABONDO 4,408,476 4,408,476  \nAmpaire Health Center IV  \nJun-23 Robert NYONGOZI 1,421,634 1,421,634  \nBeingana Health Center III  \nJun-23 974222 Robert RWAMWANJA  \nRuhangariyo Health Center IV  \nJun-23 Robinson NYAKIBIGI Health 2,608,476 2,608,476  \nAkatukunda Center III  \nJun-23 1089552 Rodgers ITOJO Health 433,832 433,832  \nMuhumuza Center II  \nJun-23 1024493 Ronald Kiiza NYARUBAARE 1,421,634 1,421,634  \nHealth Center III  \nJun-23 1145365 Ronald RWAMUNIORI 2,843,268 1,421,634  \nTurinawe Health Center IV  \nJun-23 \\| 806547 Ronald KITONDO Health 1,421,634 1,421,634  \nTuryatemba Center II  \nRoneth RWAMABONDO 2,845,268 1,421,634  \nNayakiira Health Center IV  \nRosemary RWABYATA 4,408,476 4,408,476  \nKanyesigye Health Center IV  \nSarah Agojo RWABARATA 1,558,476 1,558,476  \nHealth Center IV \n4,408,476 4,408,476 6,616,952 4,408,476 4,408,476  \n33,067,808 \n1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634  \n11,373,072 \n1,421,634 1,421,634 2,843,268 \n2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476  \n20,867,808 \n433,832 433,832 433,832 433,832 433,832 433,832 3,470,656 \n1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634  \n11,373,072 \n1,421,634 1,421,634 \\| 1,421,634 1,421,634 1,421,634 11,373,072 \\| 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634  \n11,373,072 \n\\| 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,375,072 \\| 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476", "metadata": {"headings": [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}]], "page": 47, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aaa", "metadata": {"headings": [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], "page": 47, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,558,476 1,558,476 1,558,476 1,558,476 1,558,476 1,558,476  \n12,467,808", "metadata": {"headings": [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], "page": 47, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sarah NGOMBA Health 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 \\| 2,608,476 \\| 2,608,476 \\| 20,867,808 Agumisiriza Center III Sarah NYAKIBIGI Health 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 \\| 1,421,634 \\| 1,421,634 11,373,072 Galenda Center III Jun-23 Sebastian RWAKAKWENDA 435,822 435,822 435,822 435,822 \\| 435,822 435,822 \\| 435,822 435,822 3,486,576 Rugundana Health Center IV Jun-23 Sebbi NYAKIBIGI Health 8,816,952 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 \\| 4,408,476 35,267,808 Ngabirano Center III Jun-23 1089520 Seth NYARUBAARE 1,037,781 597,781 \\| \\| 597,781 597,781 597,781 \\| 597,781 597,781 597,781 5,222,248 Kananura Health Center III Jun-23 Shallot RWABYATA 2,843,268 1,421,634 \\| \\| 1,421,634 1,421,634 1,421,634 \\| 1,421,634 1,421,634 11,373,072 Turyasiima Health Center IV Jun-23 Shivan RWAKISHAKIZI 2,843,268 1,421,634 \\| \\| 1,421,634 1,421,634 1,421,634 \\| 1,421,634 1,421,634 11,373,072 \\| \u00b0 Amutuheire Health Center IV Jun-23 Shivan RWAKABENGO 1,292,786 646,393 \\| \\| 646,393 646,393 \\| \\_ 646,393 646,393 646,393 5,171,144 Tumworobere Health Center IV Jun-23 Sophia RWAMABONDO 4,841,144 646,393 \\| 646,393 646,393 646,393 \\| 646,393 \\| 646,393 8,719,502 Aturinda Health Center IV Jun-23 835510 Stephen NYABUSHENYI 433,832 433,832 433,832 Ariturabizemu Health Center II Jun-23 Stephen NYABUSHENYI 433,832 433,832 Ariturabizemu Health Center III Jun-23 Susan RWAKABENGO 2,843,268 1,421,634 Kemigisha Health Center IV Jun-23 1044585 Susan IHUNGA 2,843,268 Namala (Ntungamo) Health Center II 1,301,496 433,832 433,832 433,832 433,832 433,832 433,832 3,470,656 1,421,634 1,421,634 1,421,634 1,421,634 \\| 1,421,634 11,373,072 2,843,268 Jun-23 Sylivernal NYABURIZA 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 Kamuhanda Health Center III Jun-23 Sylivia NYANGA Health 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 Nyamukuru Center III Jun-23 Sylivia RWABARATA 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 Tusiime Health Center IV Jun-23 1024221 Syson BUTARE Health 2,608,476 2,608,476 Muhanguzi Center II 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 Jun-23 Tabitha RWAKISHAKIZI 4,408,476 4,408,476 4,738,476 4,408,476 4,408,476 4,408,476 4,408,476 35,597,808 Tasiima Health Center IV Jun-23 1133456 Tadeo RWAKISHAKIZI 1,421,634 1,421,634 Bamwine Health Center IV Jun-23 1162153 Tomson BWONGYERA 7,825,428 Akankwasa Health Center III 1,421,634 1,421,634 1,421,634 \u00ab11,373,072 7,825,428 Jun-23 Tomson RWAKISHAKIZI 6,625,428 2,608,476 1,200,000 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 Akankwasa Health Center IV Jun-23 1144983 Tracy KITONDO Health 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 Gumisiriza Center II Jun-23 Vianney RWABYATA Biryahwaho Health Center IV Jun-23 Wilberforce RWABYATA Twinamatsiko Health Center IV 2,608,476 2,938,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 21,197,808 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 Jun-23 Winnie NYAKIBIGI Health 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 Atuhaire Center III Jun-23 Zipporah RWAMABONDO 1,421,634 1,421,634 Ahebwa Health Center", "metadata": {"headings": [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}, [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}]], "page": 47, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Se", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], "page": 49, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yes 1,000,000 More funds needed Buhanama  \nyes  \nneeded  \n10 Mitooma yes no no yes  \nneeded \n10", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}, [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}]], "page": 49, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 13: Non functionality of SACCO committees and sub committees  \nVo Nam Supervis Executive Loan Sub Production sub Marketing sub \\| Business Development Finance and investment sub Remarks te eof ory Committee committee Committee Committee services sub Committee Committee  \nNa sacc committ  \nmelo  \nee  \nw Is Was \\| Is Was Is Was Is the Wasit \\| Isthe Was it Is the Was it \\| Isthe c  \na the it the it the it committ Constit committee Constitut committee Constituted? committee  \ns com Con com Con com Con ee uted? operational ed? operational? (yes/No) operational?  \nit mitt stit mitt stit mitt stit operatio (yes/N  \nC ee ute ee ute ute nal? 0) 2 (yes/No) (operational  \n(operational or  \nee  \no ope d? ope d? ope d? (operati \n(operation . Nat  \nor moe n rati (yes rati (yes rati (yes onal or al or Not  \noperational) operational) st onal /No onal /No onal /No Not  \noperational  \nit ? ) ? ) ? ) operatio )  \nu (op (op (op nal)  \nte erat erat erat  \nd iona iona iona", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}, [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}]], "page": 50, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- lor lor lor  \n(y Not Not Not  \ne ope ope ope  \ns rati rati rati  \n/ onal onal onal  \nN\\|) ) )  \no  \n\\_\\_\\|)  \nNtu Kiyag ye no yes no yes no yes no no no no no no no SACCO committees and ng a- Ss  \nsub committees not  \nam Nyabi functional hoko  \no", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], "page": 50, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Ruheg no yes no yes no yes no no no no no no no SACCO committees and a-  \nsub committees not Kayon  \nfunctional  \nza  \nRukon no yes no yes no  \ni-West s \nKitojo ye no yes no yes no = Ss  \nBwon \ngyera  \nKyofor ye no yes no yes no a- s  \nRugar  \nama \nAppendix 14: Registration of PDM SACCOs \nno no no no SACCO committees and sub committees not functional  \nno no no no SACCO committees and sub committees not functional \nno no no no SACCO committees and sub committees not functional \n11", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}, [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}]], "page": 50, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Name of Name of PRF Was the Date Loan Loan Were the Werethey Iftheloanis Is the Name SACCO beneficiary beneficiary loanwas Amount Amount as loan vetted by a forafarming project in from the obtained as per per beneficiary village operation, existence? approved SACCO household selected meeting did the (Take PDM  \nrecords evidence through convened borrower pictures) enterprise  \nprovided the PDMIS by the obtain an  \n(Interview enterprise agriculture  \nnotes, Bank groups insurance  \ninformation policy under report, bank  \nthe Uganda  \nstatement  \nAgriculture  \netc.)  \nInsurance  \nScheme  \n(UAIS)?  \nde Ntungamo Kagongi Kagongi- Bamwebehire yes 7/9/23 1,000,000 1,000,000 No Yes No coffee  \ni DLG Rugarama Benon : PDM SACCO \\| ;", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], "page": 51, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Ntungamo Kagongi Kagongi- Twongeirwe yes 6/7/23 1,000,000 1,000,000 No Yes  \ncoffee  \nDLG Rugarama Adrine  \nPDM SACCO \\\\ \u201c\\| 3. Ntungamo Rwamabondo Rwamabondo Muhame Robert yes 22/8/23 1,000,000 1,000,000 No Yes No piggery DLG Ward PDM SACCO Muhanguzi\n3. Ntungamo Rwamabondo Rwamabondo Betantara yes 23/8/23 1,000,000 1,000,000  \nYes No DLG Ward PDM SACCO Florence\n4. Ntungamo Rwamwire Rwamwire \u2014 Byomuhangi yes 18/5/2023 1,000,000 1,000,000 No Yes No coffee DLG Ruhaama Johnbosco  \nPDM SACCO\n5. Ntungamo Kyamwasha Kyamwasha B Atuhaire yes 4/7/23 1,000,000 1,000,000 No Yes No coffee DLG B Rukoni-East Calorine  \nPDM SACCO  \nNtungamo Kyamwasha Kyamwasha B Tukamushaba yes 5/6/23 1,000,000 1,000,000 No  \ncoffee DLG B Rukoni-East Phionah  \nPDM SACCO  \nNtungamo Nshenyi Nhenyi-Kitwe Katatumba Sam yes 22/4/23 1,000,000 1,000,000 No  \ncoffee DLG ward(Kitwe) TC PDM  \nSACCO  \nNtungamo Rukoni parish Shunga Komukyera yes 13/9/23 1,000,000 1,000,000 No  \nShunga DLG piggery Prossy piggery SACCO", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], "page": 51, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "12 \n", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}, [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}]], "page": 51, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Ntungamo Nyakariro Nyakariro Kagamba 12/5/23 1,000,000 1,000,000  \nCattle DLG parish Bgoma PDM Charles  \nrearing SACCO\n11. Ntungamo Mukinga Mukinga Bukenya  \n1,000,000 1,000,000  \nDLG parish Nyabushenyi Jamanda  \nPDM SACCO  \n12 Ntungamo Mukinga Mukinga Busingye 25/4/2023 1,000,000 1,000,000  \nCoffee  \nDLG parish Nyabushenyi Imelidah  \nPDM SACCO  \n13 Ntungamo Mitooma Mitooma- Nshoborokyirwe yes 4/7/2023 1,000,000 1,000,000 Yes No Coffee DLG parish Ruhaama Enock Sayyio  \nPDM SACCO  \n14 Ntungamo Kishami B Kishami B Bagambe Moses yes 3/6/23 1,000,000 1,000,000  \nCoffee  \nDLG  \nRuhaama  \nEast  \nNtungamo Kagango Kagango Sempebwa yes 27/4/23 1,000,000 1,000,000  \nDLG ward ward PDM Akim  \nSACCO  \nNtungamo Kagango Kagango Mbabazi yes 30/7/23 1,000,000 1,000,000 No Yes  \nGoat rearing DLG ward ward PDM Winifred  \nSACCO  \n17 Ntungamo Nyarubare Nyarubare- Mucunguzi  \nDLG Ntungamo Nekemia  \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], "page": 52, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "26/4/23 1,000,000 1,000,000 \n18 Ntungamo Kibaruko Kibaruko Kamukama yes 1,000,000 1,000,000  \nNo piggery DLG ward ward PDM Denesi  \nSACC  \n19 Ntungamo Kibaruko Kibaruko Tindyebwa Yes 1,000,000 1,000,000  \ncoffee DLG ward ward PDM Jackson  \nSACC  \n20 Ntungamo Mukinga Mukinga- Kasaja Sharifu  \nDLG parish Nyabushenyi  \nPDM SACCO  \n21 Ntungamo Mukinga Mukinga- Nkabimanya  \nDLG parish Nyabushenyi Allen  \nPDM SACCO \n1,000,000 1,000,000 Yes No Bean growing \n1,000,000 1,000,000 Yes No coffee \nNtungamo Rwengoma Rwengoma- Atugyeza 1,000,000 1,000,000 No piggery DLG parish Ruhaama Asimiin  \nPDM SACCO \n13 \nNtungamo Rwengoma Rwengoma- Asiimwe yes 1,000,000 1,000,000  \nHen rearing DLG parish Ruhaama Florence  \nPDM SACCO  \na Ntungamo Ruhanga Ruhanga- Bendeza L \u2014  \nNo G oat rearing DLG parish Itojo PDM Deneth  \nSACCO  \nNtungamo Ruhanga Ruhanga- Bugumya u \u2014  \ncoffee  \nDLG parish Itojo PDM Wilber  \nSACCO  \nNtungamo Nshenyi Nshenyi- Tukwasibwe BE u 1,000,000  \nNo piggery DLG parish Kitwe PDM Henry  \nSACCO  \nNtungamo Nshenyi Nshenyi- Ayebare  \n1,000,000 1,000,000  \nDLG parish Kitwe PDM Kugumanawe  \nSACCO \nAppendix 15: Failure to carry out Wealth ranking of households \nSN Vote Name Parish Name Name of SACCO  \nWas wealth ranking No. of villages where Remarks  \ncarried out at parish  \nwealth ranking was  \nlevel? carried out?  \n1 Ntungamo Rwamabondo ward Rwamabondo PDM No N 2 Ntungamo Kagongi Kagongi PDM No  \n3 Ntungamo Rwamwire Rwamwire-Ruhama PDM No  \n4 Ntungamo Kyamwasha Kyamwasha-B PDM No  \n5 Ntungamo Rukoni Shunga No  \n6 Ntungamo Nyakariro Nyakariro-Ngoma PDM No  \n7 Ntungamo Mukinga  \n8  \nNtungamo  \n9 Ntungamo Kyaga-Nyabihok PDM No  \n10 Ntungamo Kitojo-Bwongyera PDM No", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}, [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}]], "page": 52, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], "page": 53, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Vote Name Parish Name Name of SACCO Name of PRF Loan Amount Loan Amount as Project Status of the project  \nRemark beneficiary  \nas per SACCO per household funded  \nrecords  \nevidence  \nrovided \n14 \n", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}, [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}]], "page": 53, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Ntungamo Rwamabondo Rwamabondo Muhame Robert 1,000,000 1,000,000 piggery  \nFully Muhanguzi  \nimpleme\u0131 ed", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], "page": 54, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "picture showing the  \nigs being reared  \n.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], "page": 54, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Rwamabondo Rwamabondo Betantara Florence 1,000,000 1,000,000 BIRD LERE REDE  \nFully impleme\u0131 ed", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], "page": 54, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "picture shows a hip of manure ready to be sprayed in the coffee garden", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], "page": 54, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Nyakarioro Nyakariro-Ngoma Kagamba Charles 1,000,000 1,000,000 Cattle rearing Received funds on 25/10/23 Received funds on", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], "page": 54, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "25/10/23 \n4, Mukinga Mukinga-Nyabushenyi Bukenya Jamanda 1,000,000 1,000,000 coffee  \nFully impleme\u0131 ed \n15 \n\u2014 - > - - \nMukinga Mukinga-Nyabushenyi Busingye Imelidah 1,000,000 1,000,000 coffee \\\\ MENGEN Fully AN  \nimpleme\u0131 Ka N hi Ma ed \nN \nAal ANS \u201cSwell ; mulched garden with coffee  \nseedlings showing green \nKagongi Kagongi-Rugarama Twongirwe Adrine 1,000,000 1,000,000 Kagongi Kagongi-Rugarama Bamwebehire Benon 1,000,000 1,000,000 \nKasana C 11  \nKamara Vicent 1,000,000 1,000,000 piggery \n16 \nher coffee \nFully impleme\u0131 ed \nof the bought the \u201c\\| some \npiglets  \nfarmer using the PDM fundini", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}, [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}]], "page": 54, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF NWOYA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [[], [], [], []], "page": 1, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 2}}], "page": 2, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Te meme ii anes arcane eee ee ean clase eos BR N ee iii OPTINION cos \u0131 sssswsrvssssemensarnasiaas cssisnis iannnronnancenenonsenserensissnebenneessactasns tus evtedunsatvenistweneolyaean essa unesevnaaveaweseenows BASIS FOR. OPINION  \n1 sscsicsssuactavesnssaisssascrsncenvennocestensaveneosnenemeton sents ovencnsuiren ceensnnsavestontesesunevuenevnsvengseseseeusn KEY AUDIT MAT TERS isco  \n1 cvarccensianesecssnctnaissansnisdeisasnanincannnncooennenns ineceencnievs nenn ennneen nennen 1.0 Implementation of the Approved BUdGget.........ccccccccscsccesessesesesecsesesecsesesesscstsaesestsneareeseeseees 1 2.0  \nManagement of the Government Salary Payroll.........c.cccccccsccscssesesscsessesesecstseteseeesessesersesecees 9 ERIEAIRSI MI] EER een 12 3.0  \nChange in Accounting Treatment for Non-current Assets... 12 Be ceercrrereerearnseenmrmenmmocneenenn 13 EN aenmeeats: BI BERATER 13 cerca encarta cena esas 6.0 Implementation of Key Government Grants/PrograMMes .........c.ccsccscsessesessessseceeseseeeeees 13 6.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant... 13 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program..................... 16 6.3 Education Development Grant  \n19 ............c.cccccccscescssscesesesssesssscssscarcecsesecsucstsucavsnsersuveveesarcerseeees A IBIERE BEA TAT  \n20 nu 6.5", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 2}}], "page": 2, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 2}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Acronym Meaning \u2014  \n\\|  \nDistrict Local Government. \\| GoU \\|", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 2}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Government", "metadata": {"headings": [{"headings_0": {"content": "Government", "page": 3, "level": 2}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 3}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 3, "level": 5}}, {"headings_1": {"content": "Government", "page": 3, "level": 2}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda ae ee", "metadata": {"headings": [{"headings_0": {"content": "Uganda ae ee", "page": 3, "level": 1}}, {"headings_1": {"content": "of", "page": 3, "level": 5}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8", "metadata": {"headings": [{"headings_0": {"content": "Uganda ae ee", "page": 3, "level": 1}}, {"headings_1": {"content": "of", "page": 3, "level": 5}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_ INTOSAI _", "metadata": {"headings": [{"headings_0": {"content": "_ INTOSAI _", "page": 3, "level": 2}}, {"headings_1": {"content": "Uganda ae ee", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated Personnel", "metadata": {"headings": [{"headings_0": {"content": "Integrated Personnel", "page": 3, "level": 1}}, {"headings_1": {"content": "_ INTOSAI _", "page": 3, "level": 2}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and Payroll system \\_  \nee International \u00a9 Supreme / -", "metadata": {"headings": [{"headings_0": {"content": "Integrated Personnel", "page": 3, "level": 1}}, {"headings_1": {"content": "_ INTOSAI _", "page": 3, "level": 2}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Standards of", "metadata": {"headings": [{"headings_0": {"content": "Standards of", "page": 3, "level": 1}}, {"headings_1": {"content": "Integrated Personnel", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Audit u Institutions -  \nbles Seep, EN ER ES", "metadata": {"headings": [{"headings_0": {"content": "Standards of", "page": 3, "level": 1}}, {"headings_1": {"content": "Integrated Personnel", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014 Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Local Revenue", "page": 3, "level": 5}}, {"headings_1": {"content": "Standards of", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\MoPPED_ Ministry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "\\MoPPED_ Ministry of Finance, Planning and Economic Development", "page": 3, "level": 4}}, {"headings_1": {"content": "\u2014 Local Revenue", "page": 3, "level": 5}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OL Ministry of Local Government F ne the General Office of Auditor  \nublic Finance Management es", "metadata": {"headings": [{"headings_0": {"content": "\\MoPPED_ Ministry of Finance, Planning and Economic Development", "page": 3, "level": 4}}, {"headings_1": {"content": "\u2014 Local Revenue", "page": 3, "level": 5}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Act", "metadata": {"headings": [{"headings_0": {"content": "Act", "page": 3, "level": 1}}, {"headings_1": {"content": "\\MoPPED_ Ministry of Finance, Planning and Economic Development", "page": 3, "level": 4}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\| Public Procurement &", "metadata": {"headings": [{"headings_0": {"content": "Act", "page": 3, "level": 1}}, {"headings_1": {"content": "\\MoPPED_ Ministry of Finance, Planning and Economic Development", "page": 3, "level": 4}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Disposal", "metadata": {"headings": [{"headings_0": {"content": "Disposal", "page": 3, "level": 1}}, {"headings_1": {"content": "Act", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of Public", "metadata": {"headings": [{"headings_0": {"content": "of Public", "page": 3, "level": 1}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Assets", "metadata": {"headings": [{"headings_0": {"content": "Assets", "page": 3, "level": 1}}, {"headings_1": {"content": "of Public", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \u2014\u2014  \n\\| Permanent. Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "Assets", "page": 3, "level": 1}}, {"headings_1": {"content": "of Public", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Secretary / |", "metadata": {"headings": [{"headings_0": {"content": "Secretary / |", "page": 3, "level": 1}}, {"headings_1": {"content": "Assets", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Secretary / |", "page": 3, "level": 1}}, {"headings_1": {"content": "Assets", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "metadata": {"headings": [{"headings_0": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}, {"headings_1": {"content": "Secretary / |", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A in \u201ell", "metadata": {"headings": [{"headings_0": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}, {"headings_1": {"content": "Secretary / |", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A \\_\\|  \n\\| Uganda Shilling  \n\\| \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF NWOYA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Nwoya 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 Nwoya 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": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}, [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}]], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nArticle 176 of the constitution of the republic of Uganda mandates Nwoya District Local Government is to initiate, plan, and execute policies in respect of service delivery and matters affecting the people within her jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.33,274,427,363 out of which UGX.31,102,295,708 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}, [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}]], "page": 4, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 3, "level": 2}}], "page": 5, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_  \n\\| Details Budget \\_ Warrants \n% \n\\| SN UGX UGX funding \\_  \n[4 (Wage) \\_ \\| 16,974,452,663 16,974,452,662 100%", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 3, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 3, "level": 2}}]], "page": 5, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recurrent", "metadata": {"headings": [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Recurrent (Non-wage) 6,623,497,354 5,680,696,087 86% 3 \\_ Development \\| 9,676,477,346 8,447,146,959 87% \\|  \n\\| \nTotal : 33,274,427,363 31,102,295,708 93% \nOut of the total warrants of UGX.31,102,295,708 I reviewed the utilisation of warrants worth UGX.22,720,741,210 (73%) as summarised in the table below \n\\| SN \\| Details \n\u201cActual Amount Cumulative = Cumulative  \nage \\| a (UGX) Actual Amount \\_\\_ out \nof total warrants \\_ \\_  \n\\_ \n5  \n1 Wage expenditure (Payroll audit/FS- 16,974,452,663 16,974,452,663 55% ' audit) ERE \\| REF ET VER \\| \nNEIERETEE ER EN BE  \n2 \\| Theme area-PDM expenditure \\| 39,017,200 \\| 17,013,469,863  \n55% \n\\_3 Focus area-Microscale irrigation  \nVs REREN  \nced ldap lca SU i a \n18,587,117,263 60% \nMS ae pects \noeceal aon an a adcaae ete  \n4 Focus area-Education grant - 866,879,537 \\| 19,453,996,800 \\| 63%  \ni \\| \n\u201a5. Focus area-UGIFT (Infrastructure) 1,922,487,738 21,376,484,538 \\| 69% \\| 6 \\| Focus area-Water development \n848,013,774 \\| 22,224,498,312 \\| 71% \\| grant (Piped water, and Rural water  \n\\| \nOutputs/activities under budget 496,242,898 \\| 22,720,741,210 73% \\|  \n\\| performance review (URF Road \\|  \n[rehabilitation maintenance fund \\| N...  \n\\| ofthe audited \\_\\_\\_ 22,720,741,210  \nTotal warrants \\| \nOut of the total warrants of UGX. 31,102,295,708 in the financial year 2022/2023, UGX.15,381,784,231 (50%) was spent on wage costs for which I issued a separate \nNo ern Recomme \\| ndation \nThe summary is in the table below and the details are in Appendix 1 undertake", "metadata": {"headings": [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(a).", "metadata": {"headings": [{"headings_0": {"content": "(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "Recurrent", "page": 5, "level": 2}}], "page": 6, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "realistic", "metadata": {"headings": [{"headings_0": {"content": "(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "Recurrent", "page": 5, "level": 2}}], "page": 6, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgeting", "metadata": {"headings": [{"headings_0": {"content": "budgeting", "page": 6, "level": 8}}, {"headings_1": {"content": "(a).", "page": 6, "level": 2}}], "page": 6, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "an SEN ae  \n\\| N \\| Source Approved \\| Actual Variance given the oJ budget \\| Collections  \n\\| \\_\\_\\_ new \n\\| Non-TaxRevenues 276,112,263 \\| 182,037,348 \\| 94,074,915 VEapmE Total 860,000,000 439,613,348 420,386,652 nts. \nThe DLG over collected revenue from LST, business license and ! \nalso \nother tax revenues which is commendable performance, however, @dvised the there may be an indication that the local revenue targets set were len low compared to the entity\u2019s revenue potential.", "metadata": {"headings": [{"headings_0": {"content": "budgeting", "page": 6, "level": 8}}, {"headings_1": {"content": "(a).", "page": 6, "level": 2}}, [{"headings_0": {"content": "budgeting", "page": 6, "level": 8}}, {"headings_1": {"content": "(a).", "page": 6, "level": 2}}], [{"headings_0": {"content": "budgeting", "page": 6, "level": 8}}, {"headings_1": {"content": "(a).", "page": 6, "level": 2}}], [{"headings_0": {"content": "budgeting", "page": 6, "level": 8}}, {"headings_1": {"content": "(a).", "page": 6, "level": 2}}], [{"headings_0": {"content": "budgeting", "page": 6, "level": 8}}, {"headings_1": {"content": "(a).", "page": 6, "level": 2}}]], "page": 6, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "es", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 6, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 6, "level": 8}}], "page": 6, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "consider \ncomputerisi Overall, the DLG under collected local  \nrevenue ng the \nwhich . denied . the \nentity resources for implementation of the following planned  \nrevenue", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 6, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 6, "level": 8}}, [{"headings_0": {"content": "es", "page": 6, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 6, "level": 8}}], [{"headings_0": {"content": "es", "page": 6, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 6, "level": 8}}], [{"headings_0": {"content": "es", "page": 6, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 6, "level": 8}}]], "page": 6, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "activities,", "metadata": {"headings": [{"headings_0": {"content": "activities,", "page": 6, "level": 1}}, {"headings_1": {"content": "es", "page": 6, "level": 2}}], "page": 6, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collection 0000  \n\\|  \nNo Out-put \\| Activity Purpose . m u \\| Bu \\| processes \u2014 iia \u2014 ana with better \u201a1 Administrative \\| Transfer to For monitoring, 249,780,780  \ncontrols \ntrol \u201a and Support Other allowances and  \n\\|  \nServices Government supervision by other  \nover \nUnits government units revenue \\|  \n\\| \\| \\| collection. \n2 Administrative Travel inland  \nTo run the district's \\| 10,314,059  \n\\| \u201acosts operation \\| 13 Capacity Staff Training To improve employee 3,265,500  \n\\_  \nStrengthening performance, drive  \ni  \nmotivation  \nand  \ni  \n\\|  \nachieve their business  \n\\| goals  \nPlanning and \\| Maintenance \\| To minimise repair 7,500,000 \\| \\| \n- \n\\| Budgeting \\| Machinery & costs and breakdown  \n\\| \\| services \\| Equipment Other  \n\\| than Transport \\| \\_ Equipment \\| ll", "metadata": {"headings": [{"headings_0": {"content": "activities,", "page": 6, "level": 1}}, {"headings_1": {"content": "es", "page": 6, "level": 2}}, [{"headings_0": {"content": "activities,", "page": 6, "level": 1}}, {"headings_1": {"content": "es", "page": 6, "level": 2}}], [{"headings_0": {"content": "activities,", "page": 6, "level": 1}}, {"headings_1": {"content": "es", "page": 6, "level": 2}}], [{"headings_0": {"content": "activities,", "page": 6, "level": 1}}, {"headings_1": {"content": "es", "page": 6, "level": 2}}], [{"headings_0": {"content": "activities,", "page": 6, "level": 1}}, {"headings_1": {"content": "es", "page": 6, "level": 2}}], [{"headings_0": {"content": "activities,", "page": 6, "level": 1}}, {"headings_1": {"content": "es", "page": 6, "level": 2}}]], "page": 6, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eure", "metadata": {"headings": [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], "page": 6, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lene  \n4 Total  \n270,860,339 \\| \nThe under collection of local revenue was attributed to the following; \nSlow recovery of the businesses from the Covid 19 effects which has e \naffected collections from trading licenses.  \noe Issue of a ban on the collection of revenue from forest products by \nNo Observation Recomme ndation \n1.2 Performance of GOU warrants \n[  \nThe DLG had an approved budget of UGX.29,793,542,067 to\\|I advised implement the various programmes, out of which UGx. \\| the 29,238,292,550 was warranted resulting in a shortfall of UGX. Accounting 555,249,517 representing 98% performance. \nOfficer to roll over The performance of warrants for each of the programmes is Ehe unimpleme shown : the appendix a 1 (b).  \nin  \nated activities to The UGX. 555,249,517 that was not warranted was meant for the  \nsome of the following key activities which were either partially or subsequent not implemented at all; period. \nNo. Programm Amount not Activities not Purposeoftheuni e warranted implemented mplementedactiv \n1 \n\\| For the well- \\|  \nPublic Sector \\| 22,908,943 Pension  \nTransformati \n\\| of the retired staff \non  \n\\| \n> Integrated \n111,578,738 Transfer \u201cto Increase the access Transport Other of rural community Infrastructur \nGovernment and villages within e and Units the district Services \n29,192,219 Maintenance- \\| repair \\|  \nHuman To reduce", "metadata": {"headings": [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}, [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}]], "page": 6, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}, {"headings_1": {"content": "eure", "page": 6, "level": 3}}], "page": 7, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Transport costs and constant Developmen Equipment breakdowns \\|  \nt \n\\|\\_\\_\\| Total \\_ 163,679,900 \n\\|  \n\\_ \nThe Accounting Officer explained that the revenues from Donors and Other Government transfers performed poorly. The unimplemented activities were rolled over to the subsequent period. \nNo\\_ Observation Recomme ndation \nCommunity 653,984,941 122,214,000 19% \\| d activities Mobilization And  \n\\| to the \nHuman Capital 1,098,559,005 1,049,173,910 \\| 96% \\|  \n\\|  \nDevelopment \\| year. \\| \n\\|  \n\\| \\|  \nIntegrated ~ 623,711,350 4", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}, {"headings_1": {"content": "eure", "page": 6, "level": 3}}, [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}, {"headings_1": {"content": "eure", "page": 6, "level": 3}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}, {"headings_1": {"content": "eure", "page": 6, "level": 3}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}, {"headings_1": {"content": "eure", "page": 6, "level": 3}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}, {"headings_1": {"content": "eure", "page": 6, "level": 3}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}, {"headings_1": {"content": "eure", "page": 6, "level": 3}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}, {"headings_1": {"content": "eure", "page": 6, "level": 3}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}, {"headings_1": {"content": "eure", "page": 6, "level": 3}}]], "page": 7, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 0% \\|", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}, {"headings_1": {"content": "eure", "page": 6, "level": 3}}], "page": 8, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 8, "level": 3}}, {"headings_1": {"content": "Capital", "page": 7, "level": 2}}], "page": 8, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Infrastructure And", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 8, "level": 3}}, {"headings_1": {"content": "Capital", "page": 7, "level": 2}}], "page": 8, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Levis", "metadata": {"headings": [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}, {"headings_1": {"content": "Transport", "page": 8, "level": 3}}], "page": 8, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. N el see cal \\| Natural Resources, \\| 244,630,000 220,167,000 \\| 90% \\| \\|  \n\\| Environment, \\| \\| \\| \\|  \n\\| Climate Change, \\|  \n\\| \\| Land And Water \\|  \n\\| 0  \nTotal \\_ 2,620,885,296 1,391,554,910 53% \\|", "metadata": {"headings": [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}, {"headings_1": {"content": "Transport", "page": 8, "level": 3}}], "page": 8, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nThe UGX. 1,229,330,386 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nNo. Programme Amount not \\| Activities Purpose of the warranted not unimplemented implement activity  \ned \n1 Public Sector 57,972,941 Travel inland To run the distrcts Transformatio  \noperation  \nn \n2 Integrated 617,311,350 Roads and Increase the Transport  \nBridges - access of rural Infrastructure Acquisition community and And Services  \nvillages within the district  \n3 Community 334,327,650 Donations To increase Mobilization service delivery And Mindset  \nChange  \n\\| \\| Total 163,679,900 \\| \nThe Accounting Officer explained that the revenues from Donors and Other Government transfers performed poorly. The qualifying unimplemented activities have been rolled to the subsequent period. \nNo Observation Recomme ndation Community 415,456,169 \\| 369,674,287 \\| 45,781,882  \nMobilization And  \nMindset Change  \nDevelopment 610,160,132 522,150,810 \n\\| \"88,009,322 \\| Plan  \nImplementation  \n\\|  \nDigital 6,000,000 6,000,000 Transformation  \nGovernance And 1,509,519,049 1,480,423,664 29,095,385 Security", "metadata": {"headings": [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}, {"headings_1": {"content": "Transport", "page": 8, "level": 3}}, [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}, {"headings_1": {"content": "Transport", "page": 8, "level": 3}}], [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}, {"headings_1": {"content": "Transport", "page": 8, "level": 3}}], [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}, {"headings_1": {"content": "Transport", "page": 8, "level": 3}}], [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}, {"headings_1": {"content": "Transport", "page": 8, "level": 3}}], [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}, {"headings_1": {"content": "Transport", "page": 8, "level": 3}}], [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}, {"headings_1": {"content": "Transport", "page": 8, "level": 3}}], [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}, {"headings_1": {"content": "Transport", "page": 8, "level": 3}}]], "page": 8, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16,078,827,395", "metadata": {"headings": [{"headings_0": {"content": "16,078,827,395", "page": 9, "level": 2}}, {"headings_1": {"content": "Levis", "page": 8, "level": 2}}], "page": 9, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nHuman Capital 14,878,805,979 1,200,021,416 Development  \nIntegrated 4,793,405,443 4,678,535,358 114,870,085 Transport  \nInfrastructure \nNatural 1,475,967,137 1,266,839,778 209,127,359 Resources,  \nEnvironment,  \nClimate Change,  \nLand And Water  \n\\| Private Sector 122,583,774 16,960,639", "metadata": {"headings": [{"headings_0": {"content": "16,078,827,395", "page": 9, "level": 2}}, {"headings_1": {"content": "Levis", "page": 8, "level": 2}}, [{"headings_0": {"content": "16,078,827,395", "page": 9, "level": 2}}, {"headings_1": {"content": "Levis", "page": 8, "level": 2}}]], "page": 9, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "105,623,135", "metadata": {"headings": [{"headings_0": {"content": "105,623,135", "page": 9, "level": 1}}, {"headings_1": {"content": "16,078,827,395", "page": 9, "level": 2}}], "page": 9, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 2}}, {"headings_1": {"content": "105,623,135", "page": 9, "level": 1}}], "page": 9, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Public Sector 2,585,663,874 2,203,602,894 382,060,980 Transformation  \nSustainable 151,116,308 136,840,208 14,276,100 Urbanisation And \\|", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 2}}, {"headings_1": {"content": "105,623,135", "page": 9, "level": 1}}], "page": 9, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Housing", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 2}}], "page": 9, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tourism 8,100,000 8,089,700 10,300 \nacc Da ee =) Development  \n\\|  \nTotal 31,102,295,708 28,551,952294 2,550,343,414 92 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nT able Showing key activities affected by under-utilization of warrants Programme Warrants not Activities Reason for the Utilized affected by underutilizatio  \nthe under n of warrants", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 2}}, [{"headings_0": {"content": "Housing", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 2}}], [{"headings_0": {"content": "Housing", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 2}}], [{"headings_0": {"content": "Housing", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 2}}]], "page": 9, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "utilization", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 9, "level": 8}}, {"headings_1": {"content": "Housing", "page": 9, "level": 3}}], "page": 9, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wisi ss 323,612,464 Delayed release General staff  \nIndustrializatio \\| salaries of funds  \nn \nHuman capital Non- Delayed release Development 35,101,000 Residential of funds Buildings  \n=", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 9, "level": 8}}, {"headings_1": {"content": "Housing", "page": 9, "level": 3}}, [{"headings_0": {"content": "utilization", "page": 9, "level": 8}}, {"headings_1": {"content": "Housing", "page": 9, "level": 3}}]], "page": 9, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[No Observation Recomme", "metadata": {"headings": [{"headings_0": {"content": "[No Observation Recomme", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization", "page": 9, "level": 8}}], "page": 10, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ndation \nThe Accounting Officer explained that the underutilization of warrants  \nwas because of the delay in the receipt of funds.  \n1.5 Lack of appropriate performance indicators and targets in the  \nwork plans  \nRegulation 11 (2) b of the Public Finance Management Regulations, I advised 2016 states that the work plan of a vote shall indicate the key the performance indicators to be used to gauge the outputs.", "metadata": {"headings": [{"headings_0": {"content": "[No Observation Recomme", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization", "page": 9, "level": 8}}, [{"headings_0": {"content": "[No Observation Recomme", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization", "page": 9, "level": 8}}]], "page": 10, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "[No Observation Recomme", "page": 10, "level": 2}}], "page": 10, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Officer to Part A of the performance contract for Accounting Officers outlines the liaise with core performance requirements against which their performance should MoFPED  \nbe assessed in regard to achievement of planned results. This requires and  \nthe Accounting Officer to be assessed on the extent to which annual key National performance indicators and targets are achieved for key projects and/or \\| Planning programs.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "[No Observation Recomme", "page": 10, "level": 2}}], "page": 10, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Authority", "metadata": {"headings": [{"headings_0": {"content": "Authority", "page": 10, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], "page": 10, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(NPA) to I reviewed the approved work plan and sampled 7 outputs with a total customize of 39 activities. I noted the following;  \nPIAPS for \nLocal  \ne 7 outputs with 39 activities had clear performance indicators and Governmen targets.  \nts. \nCategory No. of Expenditure of outputs Amount Activi (UGX) Bn ties \nwith clear perfo rman \nce  \nce indica", "metadata": {"headings": [{"headings_0": {"content": "Authority", "page": 10, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}, [{"headings_0": {"content": "Authority", "page": 10, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Authority", "page": 10, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Authority", "page": 10, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Authority", "page": 10, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}]], "page": 10, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tors tors", "metadata": {"headings": [{"headings_0": {"content": "tors tors", "page": 10, "level": 1}}, {"headings_1": {"content": "Authority", "page": 10, "level": 8}}], "page": 10, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and and \nNo\\_ Observation Recomme ndation \n1,922,487,738 were partially implemented. Out of the five implemente (05) activities, the entity fully implemented two (02) d activities activities; three (03) activities were partially implemented. to \nthe", "metadata": {"headings": [{"headings_0": {"content": "tors tors", "page": 10, "level": 1}}, {"headings_1": {"content": "Authority", "page": 10, "level": 8}}, [{"headings_0": {"content": "tors tors", "page": 10, "level": 1}}, {"headings_1": {"content": "Authority", "page": 10, "level": 8}}], [{"headings_0": {"content": "tors tors", "page": 10, "level": 1}}, {"headings_1": {"content": "Authority", "page": 10, "level": 8}}], [{"headings_0": {"content": "tors tors", "page": 10, "level": 1}}, {"headings_1": {"content": "Authority", "page": 10, "level": 8}}]], "page": 10, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "subsequent", "metadata": {"headings": [{"headings_0": {"content": "subsequent", "page": 11, "level": 8}}, {"headings_1": {"content": "tors tors", "page": 10, "level": 1}}], "page": 11, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing performance indicators and targets \nyear. Category \u2018of No. of No of No. of No of No of Expendit  \noutputs output activiti Activities activities activities ure  \nSs es in fully partially not Amount  \nassess the impleme implement implement (UGX)  \noutput nted ed ed", "metadata": {"headings": [{"headings_0": {"content": "subsequent", "page": 11, "level": 8}}, {"headings_1": {"content": "tors tors", "page": 10, "level": 1}}, [{"headings_0": {"content": "subsequent", "page": 11, "level": 8}}, {"headings_1": {"content": "tors tors", "page": 10, "level": 1}}]], "page": 11, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,823,80 |", "metadata": {"headings": [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}], "page": 11, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0,809 \nPartial/Non-Implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did partially/didn\u2019t implement the following planned activities. \ni. Construction of Got Apwoyo Seed School  \nii. Construction of Got Apwoyo Health Center III  \niii. Construction of one block of two units staff house at Lulyango Health center II in Lungulu sub county. \nRefer to Appendix 1 (c) and 1 (d) for details. \nThe Accounting Officer explained that the underutilization of warrants was because of the delay in the receipt of funds. \n1.7 \nDelivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \nborehole was constructed and ensure any changes to instead of a production well and work-plan is accordingly no information was availed for  \nupdated.  \nthe revised plan. \nThis could result into low water supply to the surrounding community. \nThe Accounting Officer explained that water is in use and serving the community, although this did", "metadata": {"headings": [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}, [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}], [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}], [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}], [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}], [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}], [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}], [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}], [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}], [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}], [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}]], "page": 11, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fru", "metadata": {"headings": [{"headings_0": {"content": "Fru", "page": 12, "level": 2}}, {"headings_1": {"content": "3,823,80 |", "page": 11, "level": 3}}], "page": 12, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a See a", "metadata": {"headings": [{"headings_0": {"content": "Fru", "page": 12, "level": 2}}, {"headings_1": {"content": "3,823,80 |", "page": 11, "level": 3}}], "page": 12, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Education  \nFencing and Laying Compound", "metadata": {"headings": [{"headings_0": {"content": "Fru", "page": 12, "level": 2}}, {"headings_1": {"content": "3,823,80 |", "page": 11, "level": 3}}], "page": 12, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}], "page": 12, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bricks at Education and Sports to always adhere to the Grant  \nDepartment Compound. District guidelines or always seek foe Education Office compound approval of reallocation from the done satisfactorily although line Ministry.  \nactivity was ineligible.  \nCompound in use as evidenced  \nby meeting held at the time of  \naudit \nThis may lead to misuse and loss of public funds.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}, [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}]], "page": 12, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "33 UGIFT  \nConstruction of Got Apwoyo e I advised the Accounting Seed Secondary School in Officer to engage the Nwoya District Slow progress of contractors to ensure the works construction is complete Site abandoned by the contractor  \nbecause of heavy rains that spoilt  \nthe access to the site.  \nICT building still at slabbing level;  \nStaff quarters of 3 blocks of 2  \n\\| units each still at excavating level;  \n\\| Administration block, science lab,  \n\\| 3 blocks of 2 classrooms each and  \nmulti purpose hall all done halfway  \nConstruction of new facility at  \nGot Apwoyo HCIII.  \nUGX707,887,797 (79%) was  \n\\| already paid to the contractor by \\|  \nthe time of inspection.  \n\\|  \n\\| Contract was awarded on  \n\\|  \n20/11/2022 and should have \nthere has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nNwoya DLG had a wage budget of UGX. 16,974,452,663 out of which UGX. 15,381,784,231 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation 2.1 Utilization of the Wage Budget \nI advised the The DLG had an approved wage budget of UGX.13,690,304,576, Accounting Officer and obtained supplementary funding of UGX.3,284,148,087 to ensure optimal resulting into a revised wage budget of UGX.16,974,452,663 absorption of wage. which was all warranted \nOut of the total warrants, UGX.15,381,784,231 was utilized by the DLG resulting in un-utilized warrants of UGX.1,592,668,431 representing utilization of 91% as summarized in the table below and detailed in Appendix 2 \nAppro Revised Warrants Payments Unspent ved mentary Budget Balance Budg  \net", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}, [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}]], "page": 12, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "metadata": {"headings": [{"headings_0": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], "page": 13, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a304,5 8,087 52,663 \u201a662 31 1 \\|  \n76 \n2.2 Validation of employees on the entity payroll  \nThe District had 1038 employees on the IPPS payroll of which I advised the 1015 (96%) were fully verified and 23 (2%) did not show up. \nAccounting Officer and the Ministry of In addition, 18 individuals had not accessed the payroll by end of Public Service to June, 2023. These were captured as new records in my further investigate this matter and determination of the District wage bill.  \ndelete  \nthe individuals  \nin category \nof employees from the", "metadata": {"headings": [{"headings_0": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}, [{"headings_0": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}]], "page": 13, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 8}}, {"headings_1": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}], "page": 14, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following observations were made; \na) Out of 1015 (96%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment.  \nb) A total of 23(2%) employees on the payroll did not appear for the validation and were categorised as follows;  \ni. \n10 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation.  \nii, \n10 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification.  \nii. A total of UGX.12,342,269 was paid as salary to 12 employees in question after exit and this is considered a financial loss to Government.  \niv. I further noted that 3 individuals who were paid UGX 13,489,236 in the last four years, were not accounted for and these were omitted from the validated payroll. \nc) 18 individuals whose names were not on the District\u2019s payroll June  \nfor the validation exercise. These \ntheir dates of birth, captured in the payroll and data captured by Accounting Officer NIRA on the National IDs. The information is critical in the to engage the identification of an individual. \naffected staff and ensure \nthat Inconsistent information undermines the integrity of the District\u2019s employee records records and may complicate the employee service history and are duly updated retirement procedures. Where the errors in dates of birth increase and brought to the the length of service, it may lead to the irregular extension of attention of the employee service. \nMinistry of Public Service within a The Accounting Officer acknowledged the shortcoming and specified timeline explained that she had written to the affected staff to provide for", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 8}}, {"headings_1": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}, [{"headings_0": {"content": "payroll.", "page": 14, "level": 8}}, {"headings_1": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 8}}, {"headings_1": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 8}}, {"headings_1": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 8}}, {"headings_1": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 8}}, {"headings_1": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 8}}, {"headings_1": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 8}}, {"headings_1": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 8}}, {"headings_1": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}]], "page": 14, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "appropriate", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], "page": 15, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "their birth certificate for onward Submission to Ministry of public action. service as recommended. She also noted that the date format used by NIRA and Public Service IPPS system were not in sync. 2.4 Review of the DLG Staff Establishment Review of the establishment revealed; I advised the i. Out of 1985 approved positions, a total of 1070 positions were Accounting Officer filled leaving a gap of 1070 vacant positions. In addition, 915 to liaise with MoPS positions were over-filled. and MoFPED to raise the wage bill i. The entity did not have an approved and costed staff of the District in establishment for primary, secondary and tertiary institutions order to recruit while the staff structure for health facilities issued by Ministry staff to bridge the of Health was not incorporated into the district approved huge staffing gap structure. at the District. The Accounting Officer explained that the District wage bill is always limited and that they cannot recruit according to the full needs of the District. EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matters in the financial statements of District/MC/City that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11 July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\u201d June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets 4.0 Payables Section 41, 1 (a-c) of the Public finance management act 2015 states that (a) an Accounting Officer shall control the regularity and proper use of money appropriated to a vote, (b) be responsible for authorising any commitment made by a vote, and (c) control the resources received, held or disposed of by or on account of a vote The District disclosed accumulated verified payables/deposits received figure of UGX. 2,452,113,766, arising from from failure to repay the YLP and UWEP funds (Advances from other Government Units), other accounts payables and Trade creditors. There is risk that the District may not settle these obligations, given the poor recovery of funds. Recommendation I advised the Accounting Officer to devise means of settling the creditors when they fall due to avoid future litgation. 5.0 Receivables Paragraph 15.12.5", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}, [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}]], "page": 15, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(100%).", "metadata": {"headings": [{"headings_0": {"content": "(100%).", "page": 17, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 2}}], "page": 17, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Below is a breakdown of the planned and actual activities that were implemented using the grant.  \nSN Category Activity Planned Actual quantity quantity \nSME \nRE UETRESETTENTEETETENZEN Sanitation Sub-Grant  \nSA  \nRural Water and  \nlon of borenole 3b (traditional component) Rehabilitation of boreholes \nPiped Water Sub-Grant (UgIFT Construction of piped component) \n\\} \\| scheme. water \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "(100%).", "page": 17, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 2}}, [{"headings_0": {"content": "(100%).", "page": 17, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 2}}], [{"headings_0": {"content": "(100%).", "page": 17, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 2}}], [{"headings_0": {"content": "(100%).", "page": 17, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 2}}], [{"headings_0": {"content": "(100%).", "page": 17, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 2}}], [{"headings_0": {"content": "(100%).", "page": 17, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 2}}]], "page": 17, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(100%).", "page": 17, "level": 2}}], "page": 17, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n6.1.1 Positive Observations \nI noted the following areas where management had commendable performance;  \noe The approved budget estimates and detailed Central Government Grants performance revealed that the district received UGX. 871,741,729 out of UGX. 871,741,729 budgeted (100%).  \nAll four (100%) of the projects in the water grant work plan were in the approved oe \nfive-year development plan.  \nFunds of District Rural Water Supply and Sanitation Conditional Grant (DWSSCG) e \nwere spent on eligible and appropriate projects.  \nThe entity undertook desk and field appraisals for all the projects as evidenced by e  \nactivity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(100%).", "page": 17, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(100%).", "page": 17, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(100%).", "page": 17, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(100%).", "page": 17, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(100%).", "page": 17, "level": 2}}]], "page": 17, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan/budget.", "metadata": {"headings": [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 17, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe My review of procurement records and delivery notes revealed that, all the 23 complete sets of borehole pump parts and pipes for borehole works(rehabilitation) were purchased and all the pipes supplied by the contractor for construction of new boreholes were stainless steel.  \noe The District allocated 70% to new capital development which is above the minimum of 65% leading hence optimal allocation  \n,  \noe The District allocated 100% to new capital development which is above minimum of 85% leading to optimal allocation  \n. \n6.1.2 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n6.1.3 Funding and Absorption  \nI reviewed the budget performance of Nwoya DLG and noted the following; \n6.1.4 Review of the Implementation of the Grant activities  \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 1}}], "page": 18, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment.  \noe All DLGs should have water quality testing kits.  \nDLGs should test at least 20% of the already existing water sources across the oe \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption.  \nce All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}], "page": 18, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless oe \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. I reviewed the implementation of the Grant activities and noted the following; \na) Non-functional Water Facilities  \nA review of the annual water performance report revealed that 71 (14%) out of 506 existing water facilities were not functioning as shown in the Appendix 3. \nb) Water Quality Testin  \nI noted that the district did not undertake water quality testing in the period under review for all the existing water facilities contrary to the standard 20%. I could not confirm whether the quality of the water from the exiting water facilities was suitable for human consumption. There is a health risk of consuming water whose quality was not unknown. Table below refers.  \nSN Category Number Percentage Number Percentage Percentage Percentage of water required to tested actually untested of tested sources be tested tested water (a) (a-b) sources suitable for human consumption. en nenn \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that the water quality test reports were available for verification. However, the annual performance report revealed that the water quality tests were not done.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], "page": 19, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the water for human consumption is regularly tested to determine its safety for consumption. \n6.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nNwoya District budgeted and received UGX 2,198,809,059 to the implement the programme. The following activities were undertaken; \n6.2.1 observations  \nI noted the following areas where management had commendable performance;  \nA review of expenditure vouchers revealed that there were no unaccounted for funds A review of expenditure vouchers revealed that WHT was deducted from all the payments made to Contractors of UGIFT projects.  \nThe District prepared Quarterly monitoring reports as evidence of monitoring the implementation UGIFT activities.  \nAll the two (02) projects worth UGX. 2,005,534,909 had designs based on user needs. \n6.2.2 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n6.2.3 Planning and Budget Performance  \n6.2.3.1 Budget allocation to health development activities  \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 100% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX. 517,239,757(40%) while replacement of small medical equipment and medical furniture was not allocated at all. In addition, there was no allocation to repair of medical equipment as shown in the table below. \nMain Expenditure Items Thresh Actual Approved Varianc Audit \\| old as percentage budget (UGX) je remark  \nI  \nper the (budget)  \nr guidelin (A-B) r \nes ce \nRepair of medical equipment Minimu  \n20% Under m 20% allocation Replacement of small medical Maximu  \n0 20% Under equipment and medical furniture. m 20%  \ncollection Upgrade and new construction Maximu 1005% 1,293,099,394 40% Over", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}]], "page": 19, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 21, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage Ministry of Health for proper budget allocation to health development activities. \n6.2.4 Funding and Absorption  \nOut of the approved budget of UGX. 2,198,809,059, the district received UGX. 2,198,809,059 (100%). Out of the received funds, UGX 1,922,487,738(87.4%) was spent, leaving UGX 276,252,119 unutilized.  \nUnder absorption of released funds resulted in partial implementation of the following key activities;  \ne Construction of new facility at Got Apwoyo HC III  \no Got Apwoyo Seed Secondary School \nAs a result, education and health services were delayed to the intended beneficiaries. The Accounting Officer explained that the Contractor had not completed the Works and as such payment could not be effected without certificate of work completion eventually this funds were swept back to the consolidated funds account. \nRecommendation  \nI Advised the Accounting Officer to liaise with MoFPED to revote funds in the subsequent financial year. \n6.2.5 Implementation of UGiFT activities \n6.2.5.1 UGIFT infrastructure Projects implemented on untitled Land  \nThe PS/ST in a letter dated 04\"\" November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which five (5) UGIFT infrastructure projects worth UGX. 3,807,514,193 were implemented.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 21, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Contract Amount UGX", "metadata": {"headings": [{"headings_0": {"content": "Contract Amount UGX", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "800,866,071 |", "metadata": {"headings": [{"headings_0": {"content": "800,866,071 |", "page": 21, "level": 1}}, {"headings_1": {"content": "Contract Amount UGX", "page": 21, "level": 1}}], "page": 21, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"165,072,509", "metadata": {"headings": [{"headings_0": {"content": "\"165,072,509", "page": 21, "level": 3}}, {"headings_1": {"content": "800,866,071 |", "page": 21, "level": 1}}], "page": 21, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "146,310,413 |", "metadata": {"headings": [{"headings_0": {"content": "146,310,413 |", "page": 21, "level": 3}}, {"headings_1": {"content": "\"165,072,509", "page": 21, "level": 3}}], "page": 21, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "29,293,677", "metadata": {"headings": [{"headings_0": {"content": "29,293,677", "page": 21, "level": 3}}, {"headings_1": {"content": "146,310,413 |", "page": 21, "level": 3}}], "page": 21, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nGwot Apwoyo Seed Secondary School", "metadata": {"headings": [{"headings_0": {"content": "29,293,677", "page": 21, "level": 3}}, {"headings_1": {"content": "146,310,413 |", "page": 21, "level": 3}}], "page": 21, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,565,870,623", "metadata": {"headings": [{"headings_0": {"content": "2,565,870,623", "page": 21, "level": 3}}, {"headings_1": {"content": "29,293,677", "page": 21, "level": 3}}], "page": 21, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "~~ \n6.3 Education Development Grant  \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 868,711,179 for the construction of; Renovation of 1 block of 3 classrooms at Ongai P/S, Completion of 1 block of 2 classrooms at Olwiyo P/S, Construction of staff houses at ST. Kizito Alero Cuku P/S. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n6.3.1 Positive observations. \nI noted the following areas were management had commendable performance;  \noe I noted that the District allocated 94.4% to capital expenditure while Investment service costs was allocated 5.6% which is the required ratio.  \ne All seven (07) Projects/programs worth UGX.550,185,139 were screened for likely environmental and social impacts.  \noe The prescribed mitigation measures for the seven (07) screened projects were", "metadata": {"headings": [{"headings_0": {"content": "2,565,870,623", "page": 21, "level": 3}}, {"headings_1": {"content": "29,293,677", "page": 21, "level": 3}}, [{"headings_0": {"content": "2,565,870,623", "page": 21, "level": 3}}, {"headings_1": {"content": "29,293,677", "page": 21, "level": 3}}], [{"headings_0": {"content": "2,565,870,623", "page": 21, "level": 3}}, {"headings_1": {"content": "29,293,677", "page": 21, "level": 3}}], [{"headings_0": {"content": "2,565,870,623", "page": 21, "level": 3}}, {"headings_1": {"content": "29,293,677", "page": 21, "level": 3}}], [{"headings_0": {"content": "2,565,870,623", "page": 21, "level": 3}}, {"headings_1": {"content": "29,293,677", "page": 21, "level": 3}}], [{"headings_0": {"content": "2,565,870,623", "page": 21, "level": 3}}, {"headings_1": {"content": "29,293,677", "page": 21, "level": 3}}]], "page": 21, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 22, "level": 1}}, {"headings_1": {"content": "2,565,870,623", "page": 21, "level": 3}}], "page": 22, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The project managers of the screened Projects/programs duly reported on the implementation of prescribed mitigation measures  \ne The District incorporated education development grants project activities totalling UGX. 868,711,179 into the district plans and budgetary framework  \ne No expenditure on activities outside approved Education Development grant work", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 22, "level": 1}}, {"headings_1": {"content": "2,565,870,623", "page": 21, "level": 3}}], "page": 22, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 22, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], "page": 22, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e A review of the education development grants procurements did not reveal any award of contracts to bidders who were not the Best Evaluated Bidders.  \noe All the Project Management Committees and Procurement Committees of all projects implemented sought guidance from the district specialists for contracts.  \noe All five (05) Projects/programs which could result in environment and social risks/impacts had contracts worth UGX. 353,927,120 signed with Particular condition of contract clause  \nThere was no unsupported expenditure under education development grant.  \noe \no The payment certificates worth UGX. 353,927,120 were reviewed and certified by the Internal Auditor. \n6.3.2 \nProjects/programs. I further inspected the Projects/programs and found that they were existent. Details in the table below. \nof Project/program \\| \\|  \nName of the Amount Audit remark", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 22, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}, [{"headings_0": {"content": "plan.", "page": 22, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 22, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 22, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 22, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}]], "page": 22, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "metadata": {"headings": [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], "page": 23, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to \u201a600, in use \n\u201cLaptops u \nEEE ISEIREREET by the \u2018department SOE ATT education department  \nFencing \u201cand laying compound 45,461,830 Works were complete and the education bricks at education and sports  \ndepartment compound \ncompound was being used for several activities as seen during inspections. \n55,061,830 \nThis may lead to misuse and loss of public funds. \nThe Accounting Officer explained that fencing and laying compound bricks at education and sports department compound was budgeted for however, I was not availed evidence to this effect. \nRecommendation  \nI advised the Accounting Officer to always adhere to the guidelines or always seek for approval of reallocation from the line Ministry. \n6.4 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Nwoya District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nNwoya District received UGX. 1,573,647,654, out of UGX. 1,573,647,654 budgeted (100%) to implement the following activities. \nSN\\| Category \n(eae . . Planned I Actual quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}, [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}]], "page": 23, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ii \u2018Capital Development a (micro \u2018scale", "metadata": {"headings": [{"headings_0": {"content": "ii \u2018Capital Development a (micro \u2018scale", "page": 23, "level": 2}}, {"headings_1": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}], "page": 23, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Installation \\| of \\| 9 irrigation equipment) irrigation equipment", "metadata": {"headings": [{"headings_0": {"content": "ii \u2018Capital Development a (micro \u2018scale", "page": 23, "level": 2}}, {"headings_1": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}], "page": 23, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Training", "metadata": {"headings": [{"headings_0": {"content": "Training", "page": 23, "level": 4}}, {"headings_1": {"content": "ii \u2018Capital Development a (micro \u2018scale", "page": 23, "level": 2}}], "page": 23, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a nequipmet)  \nserie of farmers 750 Complementary", "metadata": {"headings": [{"headings_0": {"content": "Training", "page": 23, "level": 4}}, {"headings_1": {"content": "ii \u2018Capital Development a (micro \u2018scale", "page": 23, "level": 2}}], "page": 23, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "na", "metadata": {"headings": [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], "page": 23, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a \nThere was no diversion of co-payment funds to non-micro scale irrigation program activities.  \nThe procurements undertaken revealed that the district complied with the selection criteria for the lowest priced technically responsive bid.  \nThe District allocated UGX. 1,180,235,741 (75%) to capital development while Complementary services was allocated UGX. 384,721,913 (25%).  \nThe supplier offered training and technical support to farmers during the warranty period. \n6.4.2 Areas of Improvement  \nI noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}, [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}]], "page": 23, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.4.3 Planning and Budget Performance 6.4.3.1 Implementation of the Micro Irrigation program Paragraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; Farmer awareness raising will be based on a communication strategy and user- \u00b0 friendly communication materials to be developed and issued by MAAIF. The approved farmer deposits the co-payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems. The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. The supply and installation of equipment. The supplier shall carry out service and maintenance during the warranty period and offers technical training & support to the farmer. I reviewed the implementation of the micro irrigation program and made the following observations; A review of the detailed program work plan revealed that the district spent UGX. \u00b0 384,721,913 out of UGX. 1,180,235,741 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were inadequately quantified in the work plan. I further noted that the monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those As a result of the shortcomings, the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. The Accounting Officer explained that the grant expenditure code for UGIFT is only one line in IFMS, the work plan differentiates the different activities and the expenditure is based on the approved work plan. Recommendation I advised the Accounting Officer to liaise with MoFPED for support in aligning the codes to the line items. 6.5 Delayed Progress of Works at Got Apwoyo Seed School General Condition of Contract(GCC) 60.3 of the bid document for the construction of Got Apwoyo Seed Secondary School requires the advance payment to be repaid by deducting proportionate amounts from payments due to the contractor as specified in the Special Conditions of Contract(SCC). During document review, audit noted that UGX. 513,174,124 was paid as advance to the contractor Mogen Enterprises Ltd for construction of Got Apwoyo SS on 19/01/2023 on voucher number 3602786. This payment was not supported by a bank guarantee.", "metadata": {"headings": [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}, [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}]], "page": 24, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor'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 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": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], "page": 26, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e 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. e 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 District\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are to relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit,", "metadata": {"headings": [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}, [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}]], "page": 26, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7.1.1 Positive Observations  \nI noted the following areas were the District had commendable performance;  \n\u00b0 The District did not have any excluded Parishes as maintained by the MoFPED maintained a parish database (44) and list of gazetted administrative units as at June 2022 from the MoLG. (44)  \nThe approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX. 44,024,920, out of which, UGX. 44,024,920 (100 %) was received, leading to no shortfall.  \nA review of Parishes gazetted by Ministry of Local Government in Nwoya DLG revealed that all the parishes were funded.  \n44 PDM SACCOs received PRF UGX. 4,400,000,000 and there was no over or under release as summarized in the table.  \nMoFPED released UGX. 4,400,000,000 as budgeted for and there were no disbursements made over or under the budgeted amounts.  \nThe District Roads Committee was fully constituted and approved the roads maintenance plans and budgets.  \nThe PDC were fully constituted as per the guideline  \nAll the 10 (Ten) sampled Parishes prepared parish priorities and action plans for the FY 2022/2023 in the prescribed format.  \nThe training of Master trainers was carried out on 31/01/2022  \nThe training of ToTs and Core PMD implementation teams was done in Nwoya", "metadata": {"headings": [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], "page": 28, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "metadata": {"headings": [{"headings_0": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}, {"headings_1": {"content": "na", "page": 23, "level": 2}}], "page": 28, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There was evidence of; Mobilization and sensitization of the various stakeholders at all levels including communities.  \nThe local experts were trained from 23/05/2023 to 16/06/2023.  \noo  \nThe training of households and enterprise group leaders was carried out.  \n8  \nAll the 10 sampled SACCOs were registered under the Cooperative Societies Act. o \nThere were no any irregularities that came to my attention. o \ne All Enterprise groups in 10 PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations", "metadata": {"headings": [{"headings_0": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}, {"headings_1": {"content": "na", "page": 23, "level": 2}}, [{"headings_0": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}, {"headings_1": {"content": "na", "page": 23, "level": 2}}], [{"headings_0": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}, {"headings_1": {"content": "na", "page": 23, "level": 2}}]], "page": 28, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(CBOs).", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], "page": 29, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All the parishes did carry out wealth ranking during identification of subsistence o households. o All the funds were utilized for PDM coordination activities and all the unsupportive documentation was provided. By 30\" June 2023, 6 (six) of the 10 sampled PDM SACCOs had disbursed PRF oe funds to beneficiaries and there was no diversion of funds meant for PDM coordination activities. 12 beneficiaries from 10 sampled parishes accessed loans from enterprise groups o where they were members. Furthermore, there was evidence that they had been vetted by a village meeting convened by the enterprise groups. There were no irregularities in PRF loan disbursements. o 7.1.2 Areas of Improvement I noted the following areas where the District needs improvement; 7.1.3 Planning and Budget Performance I reviewed the Nwoya District approved work plan and budget for PDM activities and noted the following. 7.1.4 District Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion (Version: October 2022) requires all LGs through their - respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. A review of the District budget and work plans revealed that out of the ten (10) priorities received from 10 (ten) Parishes; 05 (five) were incorporated in the entity\u2019s budget/work plan, while 05 were not incorporated in the entity work plan and budgets. Further the District did not submit the priorities that the district could not implement to the PDM secretariat. 7.1.5 Funds Paragraph 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 four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. Whereas each PDM SACCO was expected to receive UGX.25 million per quarter, I noted the following; e No funds were disbursed to any of the 44 SACCOs in the 1\\* Quarter yet UGX. 1,100,000,000 was expected per quarter. e All 44 SACCOs received PRF of UGX. 1,100,000,000 in the 2\"?", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}, [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}]], "page": 29, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 29, "level": 2}}], "page": 31, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the community, 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.  \nA 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. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nimplementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs \nThe Accounting Officer explained that the PDM HLG core implementation team has been meeting but meeting reports were not produced; but pledged to ensure that all the records of the \nmeeting of HLG core implementation team shall be prepared and filed. \nParish  \nI reviewed the operations of the PDC in I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 29, "level": 2}}, [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 29, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 29, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 29, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 29, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 29, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 29, "level": 2}}]], "page": 31, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], "page": 32, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the 10 sampled PDM SACCOS, and noted Officer to coordinating within Committees (PDC) the following;  \nthe Parish, identify e None of the 10 PDCs held all the 4 development priorities and quarterly meetings. \nmonitor resource utilization. \ne Out of 10 sampled PDCs, three (03) held 3 out of 4 quarterly meetings, 5 PDCs held 2 out of the 4 quarterly meetings and 2 PDCs held 4 of the 4 quarterly meetings.  \ne Out of 10 sampled PDCs, three (03) prepared 3 out of 4 quarterly performance reports, 5 PDCs prepared 2 out of the 4 quarterly performance reports and 2 PDCs prepared 4 of the 4 quarterly performance reports.  \ne 10 PDCs received funding of UGX. 6,500,000 for the PDC activities \nFailure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nAccounting Officer acknowledge the occurrence. \n7.1.8 SACCOs  \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;  \nThe LG and more specifically the TILED department shall support the Office of \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}, [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}]], "page": 32, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \\| The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. I made the following observations; SN Nature of Observations \\| Recommendation registration Licensing of PDM 10 of the sampled SACCOs were not licensed I advised the under Officer to has started. Signing of PRF e UGX. 1,000,000,000 was transferred to 10 I advised the Financing of the sampled SACCOs with signed PRF Accounting Officer to Agreements financing agreements. However, the PRF ensure that the PDM financing agreement was signed after the activities are receipt of funds. prioritized and regularized. Irregularities in registration of PDM SACCOs and enterprise Groups could lead to loss of PRF due to funding illegitimate, SACCOs that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. The Accounting Officer noted the anomaly and committed to comply in the future. 7.1.9 Operations Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}, [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}]], "page": 33, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agriculture Insurance Scheme", "metadata": {"headings": [{"headings_0": {"content": "Agriculture Insurance Scheme", "page": 35, "level": 3}}, {"headings_1": {"content": "Development", "page": 32, "level": 3}}], "page": 35, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UAIS).", "metadata": {"headings": [{"headings_0": {"content": "(UAIS).", "page": 35, "level": 3}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 35, "level": 3}}], "page": 35, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o  \nunder the Uganda \nI made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "(UAIS).", "page": 35, "level": 3}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 35, "level": 3}}, [{"headings_0": {"content": "(UAIS).", "page": 35, "level": 3}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 35, "level": 3}}]], "page": 35, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 1}}, {"headings_1": {"content": "(UAIS).", "page": 35, "level": 3}}], "page": 35, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Observations", "metadata": {"headings": [{"headings_0": {"content": "Observations", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 1}}], "page": 35, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "did not select I advised the Accounting and e 10 of the sampled parishes  \nto the Officer to ensure that Selection  \nof any flagship projects contrary  \nImplementation Prioritized/Flagship guidelines. \nSACCO Enterprise groups and beneficiaries select 10 parishes selected flagship projects and implement prioritized Projects e the LG  \nthat were inconsistent with  \nprojects as specified in the selected priority commodities. PDM pillar objectives. \n228 out of 274 farmer e", "metadata": {"headings": [{"headings_0": {"content": "Observations", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 1}}, [{"headings_0": {"content": "Observations", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 1}}], [{"headings_0": {"content": "Observations", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 1}}]], "page": 35, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise/households", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households", "page": 35, "level": 1}}, {"headings_1": {"content": "Observations", "page": 35, "level": 2}}], "page": 35, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 35, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 1}}], "page": 35, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "projects that are not from the priority commodity list. Details are in Appendix. 5 (c) \nFailure to select and implement prioritized undermine achievement of the projects may  \npillar objectives. \nAccounting Officer explained that while  \nThe  \nthe priority commodity list was availed,  \nsection 37 and 38 of the A LG Guide guided  \nthat the households can engage on any  \nprofitable enterprise as analyzed and  \nadvised by the AEOs.  \n12 sampled who I advised the Accounting Policy for 12 PRE beneficiaries out  \nPDM Officer to engage the PDM Insurance \u00a9 enterprises in 6  \nFarming Enterprises carried out farming  \nagricultural secretariat for further SACCOs\\_ did not obtain  \nguidance on this matter. insurance policies from UAIS. \nof recourse in form of insurance will Lack  \nenterprises to the \n7.1.10 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 35, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 1}}, [{"headings_0": {"content": "implemented", "page": 35, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 35, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 35, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 35, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 35, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 35, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 1}}]], "page": 35, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "implemented", "page": 35, "level": 1}}], "page": 36, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e 4 beneficiaries in 4 PDM SACCOs had implemented different projects. Details are in Appendix 5 (d) \nThis undermines the achievement of PDM objectives. \nThe Accounting Officer attributed this to the non-allocation of funds to the Agriculture Extension Officers to have operations funds to follow up and guide the household beneficiaries on the selected enterprises.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "implemented", "page": 35, "level": 1}}, [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "implemented", "page": 35, "level": 1}}], [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "implemented", "page": 35, "level": 1}}]], "page": 36, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "following;", "page": 36, "level": 1}}], "page": 36, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the PDM secretary for funds to facilitate the Agricultural extension officers to monitor the enterprise groups. \nJohn F.S. Muwanga Sais AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "following;", "page": 36, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "following;", "page": 36, "level": 1}}]], "page": 36, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL nn COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL nn COPY", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}], "page": 36, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL nn COPY", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}], "page": 36, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 37, "level": 2}}, {"headings_1": {"content": "ORIGINAL nn COPY", "page": 36, "level": 3}}], "page": 37, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1 (a): Performance of Local Revenue.", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 37, "level": 2}}, {"headings_1": {"content": "ORIGINAL nn COPY", "page": 36, "level": 3}}], "page": 37, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_| Tax Revenues", "metadata": {"headings": [{"headings_0": {"content": "|_| Tax Revenues", "page": 37, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 2}}], "page": 37, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Local zeiiess Tax", "metadata": {"headings": [{"headings_0": {"content": "|_| Tax Revenues", "page": 37, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 2}}], "page": 37, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,188,500", "metadata": {"headings": [{"headings_0": {"content": "7,188,500", "page": 37, "level": 3}}, {"headings_1": {"content": "|_| Tax Revenues", "page": 37, "level": 2}}], "page": 37, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "19,060,000)", "metadata": {"headings": [{"headings_0": {"content": "19,060,000)", "page": 37, "level": 2}}, {"headings_1": {"content": "7,188,500", "page": 37, "level": 3}}], "page": 37, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \\| Other property income (disposal of el \\| \nae 000,055) 555,000, -4,554,945 \\| Sale of goods and services  \n\u2014  \n637,399 4,695,000, 103 942, 399 \n\\| 130,474,809) 135,787,348\\| -5,312,539 \\_\\|TotalRevenue 2 \\_\\_\\_\\_860,000,000 439,613,348420,386, 652", "metadata": {"headings": [{"headings_0": {"content": "19,060,000)", "page": 37, "level": 2}}, {"headings_1": {"content": "7,188,500", "page": 37, "level": 3}}, [{"headings_0": {"content": "19,060,000)", "page": 37, "level": 2}}, {"headings_1": {"content": "7,188,500", "page": 37, "level": 3}}], [{"headings_0": {"content": "19,060,000)", "page": 37, "level": 2}}, {"headings_1": {"content": "7,188,500", "page": 37, "level": 3}}]], "page": 37, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| % of", "metadata": {"headings": [{"headings_0": {"content": "| % of", "page": 37, "level": 1}}, {"headings_1": {"content": "19,060,000)", "page": 37, "level": 2}}], "page": 37, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "funding_", "metadata": {"headings": [{"headings_0": {"content": "funding_", "page": 37, "level": 2}}, {"headings_1": {"content": "| % of", "page": 37, "level": 1}}], "page": 37, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Agro-Industrialization \nCommunity Mobilization And Mindset Change \\| Development Plan Implementation  \n\\| Digital Transformation  \n\\| Governance And Security \n3,564,554,842 \\| 3,344,915,427 94% 354,935,003 \\| 283,029,169 80% 565,623,231 \\| 565,623,230 100% 6,000,000 \\| 6,000,000 100% 1,118,004,805 \\| 1,118,004,805 100% Human Capital Development 15,070,403,705 15,026,982,985 100% Integrated Transport Infrastructure and Services 497,792,092 4,192,417,989 96% Natural Resources, Environment, Climate  \nChange, Land And Water  \nPrivate Sector Development \n1,247,607,945 1,247 ,607,945 100% \n134,413,844 120,413,844 90% Public Sector Transformation 2,596,989,792 2,574,080,848 99% \\| Sustainable Urbanisation And Housing  \n151,116,308 151,116,308 100% Tourism Development \n8,100,000 8,100,000 100% Total \\_\\_29,793,542,067 29,238,292,551 98% \\| \nAppendix 1 (c): Fully", "metadata": {"headings": [{"headings_0": {"content": "funding_", "page": 37, "level": 2}}, {"headings_1": {"content": "| % of", "page": 37, "level": 1}}, [{"headings_0": {"content": "funding_", "page": 37, "level": 2}}, {"headings_1": {"content": "| % of", "page": 37, "level": 1}}], [{"headings_0": {"content": "funding_", "page": 37, "level": 2}}, {"headings_1": {"content": "| % of", "page": 37, "level": 1}}], [{"headings_0": {"content": "funding_", "page": 37, "level": 2}}, {"headings_1": {"content": "| % of", "page": 37, "level": 1}}], [{"headings_0": {"content": "funding_", "page": 37, "level": 2}}, {"headings_1": {"content": "| % of", "page": 37, "level": 1}}], [{"headings_0": {"content": "funding_", "page": 37, "level": 2}}, {"headings_1": {"content": "| % of", "page": 37, "level": 1}}], [{"headings_0": {"content": "funding_", "page": 37, "level": 2}}, {"headings_1": {"content": "| % of", "page": 37, "level": 1}}]], "page": 37, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "funding_", "page": 37, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "out-puts", "metadata": {"headings": [{"headings_0": {"content": "out-puts", "page": 38, "level": 2}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N \\| Program Sub-program PIAP-out Budget Total Out-put Numb O \\| \nexpenditure of er  \n\\_\\| \n\\| Out-put imple mente \\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "out-puts", "page": 38, "level": 2}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}, [{"headings_0": {"content": "out-puts", "page": 38, "level": 2}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "out-puts", "page": 38, "level": 2}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}]], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 38, "level": 6}}, {"headings_1": {"content": "out-puts", "page": 38, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "d  \nactiviti \\| \nes \ni 06-Natural Resources, Environment, 03-Water  \nResources Management \\| 06010120-Water resources data 000006-Planning and 848,013,774  \n5 \\| ' Climate Change, Land And Water  \n(Quantity & Quality) collected and", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 38, "level": 6}}, {"headings_1": {"content": "out-puts", "page": 38, "level": 2}}, [{"headings_0": {"content": "| |", "page": 38, "level": 6}}, {"headings_1": {"content": "out-puts", "page": 38, "level": 2}}], [{"headings_0": {"content": "| |", "page": 38, "level": 6}}, {"headings_1": {"content": "out-puts", "page": 38, "level": 2}}]], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ann", "metadata": {"headings": [{"headings_0": {"content": "ann", "page": 38, "level": 2}}, {"headings_1": {"content": "| |", "page": 38, "level": 6}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "assessed", "metadata": {"headings": [{"headings_0": {"content": "ann", "page": 38, "level": 2}}, {"headings_1": {"content": "| |", "page": 38, "level": 6}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[2]", "metadata": {"headings": [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}, {"headings_1": {"content": "ann", "page": 38, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I  \n\\| 12-Human Capital Development 01-Education,Sports and skills 1202010204 \\|", "metadata": {"headings": [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}, {"headings_1": {"content": "ann", "page": 38, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Requirements and Minimum standards met by schools and training", "metadata": {"headings": [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}, {"headings_1": {"content": "ann", "page": 38, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nBudgeting services \n\\|  \nu 320003 866,879,537 12 12", "metadata": {"headings": [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}, {"headings_1": {"content": "ann", "page": 38, "level": 2}}, [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}, {"headings_1": {"content": "ann", "page": 38, "level": 2}}], [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}, {"headings_1": {"content": "ann", "page": 38, "level": 2}}]], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- and Facilities  \nManagement  \ninstitutions  \n\\|  \na  \nsn . .  \n\\_\\|  \n:  \n. \\_ 3 09-Integrated Transport Infrastructure 03-Transport Infrastructure and 09020401", "metadata": {"headings": [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}, {"headings_1": {"content": "ann", "page": 38, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\|  \n000017 -Infrastructure 496,242,898 4 4 \\| \\_ And Services  \nServices Development -Capacity of existing transport Development and  \n(ee Saas \\| \\|\\_infrastructure and services increased. Management  \nk  \ni  \n01-Agro-Industrialization  \n01-Institutional Strengthening and 01041101-Extension workers trained in 010015-Extension  \n39,017,200  \nCoordination  \nentire value chain focused skills  \nservices  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}, {"headings_1": {"content": "ann", "page": 38, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 5", "metadata": {"headings": [{"headings_0": {"content": "| 5", "page": 38, "level": 3}}, {"headings_1": {"content": "[2]", "page": 38, "level": 1}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 01-AGRO-INDUSTRIALIZATION \\|  \n040-Production and Marketing 01041101-Extension workers trained in 010017  \n1,573,647,400 7 7 \\|  \nentire value chain focused skills", "metadata": {"headings": [{"headings_0": {"content": "| 5", "page": 38, "level": 3}}, {"headings_1": {"content": "[2]", "page": 38, "level": 1}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- acquisition \\| and maintenance we  \n\u2019", "metadata": {"headings": [{"headings_0": {"content": "| 5", "page": 38, "level": 3}}, {"headings_1": {"content": "[2]", "page": 38, "level": 1}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "po", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 38, "level": 2}}, {"headings_1": {"content": "| 5", "page": 38, "level": 3}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "823,800,809", "metadata": {"headings": [{"headings_0": {"content": "823,800,809", "page": 38, "level": 2}}, {"headings_1": {"content": "po", "page": 38, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_  \nTotal 34 34] \nuts  \n\\| No. Program \\| Sub-program PIAP-Outs Budget Out-put Total Out-put Total No  \nNo of activities \\|  \nexpenditure UGX \\|  \nactivities implemented implemented that were not", "metadata": {"headings": [{"headings_0": {"content": "823,800,809", "page": 38, "level": 2}}, {"headings_1": {"content": "po", "page": 38, "level": 2}}, [{"headings_0": {"content": "823,800,809", "page": 38, "level": 2}}, {"headings_1": {"content": "po", "page": 38, "level": 2}}]], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fo", "metadata": {"headings": [{"headings_0": {"content": "fo", "page": 38, "level": 3}}, {"headings_1": {"content": "823,800,809", "page": 38, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in the activities activities implemented", "metadata": {"headings": [{"headings_0": {"content": "fo", "page": 38, "level": 3}}, {"headings_1": {"content": "823,800,809", "page": 38, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pe", "metadata": {"headings": [{"headings_0": {"content": "pe", "page": 38, "level": 2}}, {"headings_1": {"content": "fo", "page": 38, "level": 3}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nEIS 1 12-HUMAN 03-Transport 09020401  \n000017 - 1,922,487,738  \nCAPITAL Infrastructure -Capacity of Infrastructure  \n\\|  \n\\| DEVELOPMENT and Services existing transport Development and  \n\\| \nDevelopment infrastructure and \\| Management Hr services increased.  \n\\| \nTotal", "metadata": {"headings": [{"headings_0": {"content": "pe", "page": 38, "level": 2}}, {"headings_1": {"content": "fo", "page": 38, "level": 3}}, [{"headings_0": {"content": "pe", "page": 38, "level": 2}}, {"headings_1": {"content": "fo", "page": 38, "level": 3}}], [{"headings_0": {"content": "pe", "page": 38, "level": 2}}, {"headings_1": {"content": "fo", "page": 38, "level": 3}}]], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0 1,922487,738 5]", "metadata": {"headings": [{"headings_0": {"content": "0 1,922487,738 5]", "page": 38, "level": 3}}, {"headings_1": {"content": "pe", "page": 38, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "35 \nProgramme nn . OO \\| Approved Budget Warrants (UGX) Variance (UGX) %age performance", "metadata": {"headings": [{"headings_0": {"content": "0 1,922487,738 5]", "page": 38, "level": 3}}, {"headings_1": {"content": "pe", "page": 38, "level": 2}}, [{"headings_0": {"content": "0 1,922487,738 5]", "page": 38, "level": 3}}, {"headings_1": {"content": "pe", "page": 38, "level": 2}}]], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L(UCX)", "metadata": {"headings": [{"headings_0": {"content": "L(UCX)", "page": 39, "level": 3}}, {"headings_1": {"content": "0 1,922487,738 5]", "page": 38, "level": 3}}], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014\\_\u2014  \ni =  \nu  \n\\| (community Agro-Industrialization \n3,566,878,842 3,345,496,427 221,382,415 94 \nMobizaton And Mindset Change \n1,022,771,944 415,456,169 \\_607,315,775\\| 4 \nDevelopment Plan Implementation  \n\\| \\| \\| 10 \\| Digital Transformation 6,000,000  \n\\| \n\\| Governance And Security", "metadata": {"headings": [{"headings_0": {"content": "L(UCX)", "page": 39, "level": 3}}, {"headings_1": {"content": "0 1,922487,738 5]", "page": 38, "level": 3}}, [{"headings_0": {"content": "L(UCX)", "page": 39, "level": 3}}, {"headings_1": {"content": "0 1,922487,738 5]", "page": 38, "level": 3}}], [{"headings_0": {"content": "L(UCX)", "page": 39, "level": 3}}, {"headings_1": {"content": "0 1,922487,738 5]", "page": 38, "level": 3}}], [{"headings_0": {"content": "L(UCX)", "page": 39, "level": 3}}, {"headings_1": {"content": "0 1,922487,738 5]", "page": 38, "level": 3}}], [{"headings_0": {"content": "L(UCX)", "page": 39, "level": 3}}, {"headings_1": {"content": "0 1,922487,738 5]", "page": 38, "level": 3}}], [{"headings_0": {"content": "L(UCX)", "page": 39, "level": 3}}, {"headings_1": {"content": "0 1,922487,738 5]", "page": 38, "level": 3}}]], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "metadata": {"headings": [{"headings_0": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}, {"headings_1": {"content": "L(UCX)", "page": 39, "level": 3}}], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital Development  \n\\_ \\| Integrated Transport Infrastructure And Services \n\\| 4,793,405,443 \\_808,49849 86 5,601,903,942 \nNatural Resources, Environment, Climate Change, Land And Water \n1,517,803,945 41,836,808 \\| \n\\_Private Sector Development 139,687,844", "metadata": {"headings": [{"headings_0": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}, {"headings_1": {"content": "L(UCX)", "page": 39, "level": 3}}, [{"headings_0": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}, {"headings_1": {"content": "L(UCX)", "page": 39, "level": 3}}], [{"headings_0": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}, {"headings_1": {"content": "L(UCX)", "page": 39, "level": 3}}], [{"headings_0": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}, {"headings_1": {"content": "L(UCX)", "page": 39, "level": 3}}], [{"headings_0": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}, {"headings_1": {"content": "L(UCX)", "page": 39, "level": 3}}]], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 373235918 99", "metadata": {"headings": [{"headings_0": {"content": "| 373235918 99", "page": 39, "level": 3}}, {"headings_1": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", \nPublic Sector Transformation \n\\| 2,622,989,792 2,585,663,874  \n. . aa] eA = \n\\_ Sustainable Urbanisation And Housing  \n\\| Tourism Development nn", "metadata": {"headings": [{"headings_0": {"content": "| 373235918 99", "page": 39, "level": 3}}, {"headings_1": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}, [{"headings_0": {"content": "| 373235918 99", "page": 39, "level": 3}}, {"headings_1": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}], [{"headings_0": {"content": "| 373235918 99", "page": 39, "level": 3}}, {"headings_1": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}], [{"headings_0": {"content": "| 373235918 99", "page": 39, "level": 3}}, {"headings_1": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}]], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8,100,000", "metadata": {"headings": [{"headings_0": {"content": "8,100,000", "page": 39, "level": 3}}, {"headings_1": {"content": "| 373235918 99", "page": 39, "level": 3}}], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,100,000; \\| 10 100 \n\\|  \n= \u00a5 \nBa RETTEN TEEN aN \n33,274,427,363 31,102,295,708 2,172,131,655 2 \nFunctional Functional Total ay  \n\\| \\_\\| \\|  \nAnaka Pay\u0131ra \na \"Die: [of \\| 0]", "metadata": {"headings": [{"headings_0": {"content": "8,100,000", "page": 39, "level": 3}}, {"headings_1": {"content": "| 373235918 99", "page": 39, "level": 3}}, [{"headings_0": {"content": "8,100,000", "page": 39, "level": 3}}, {"headings_1": {"content": "| 373235918 99", "page": 39, "level": 3}}], [{"headings_0": {"content": "8,100,000", "page": 39, "level": 3}}, {"headings_1": {"content": "| 373235918 99", "page": 39, "level": 3}}], [{"headings_0": {"content": "8,100,000", "page": 39, "level": 3}}, {"headings_1": {"content": "| 373235918 99", "page": 39, "level": 3}}], [{"headings_0": {"content": "8,100,000", "page": 39, "level": 3}}, {"headings_1": {"content": "| 373235918 99", "page": 39, "level": 3}}], [{"headings_0": {"content": "8,100,000", "page": 39, "level": 3}}, {"headings_1": {"content": "| 373235918 99", "page": 39, "level": 3}}]], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LAlesenbann", "metadata": {"headings": [{"headings_0": {"content": "LAlesenbann", "page": 39, "level": 8}}, {"headings_1": {"content": "8,100,000", "page": 39, "level": 3}}], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "_Lung\u0131", "metadata": {"headings": [{"headings_0": {"content": "_Lung\u0131", "page": 39, "level": 3}}, {"headings_1": {"content": "LAlesenbann", "page": 39, "level": 8}}], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 2) 2  \n7\\| 5 \\| \\_ lc \\| Fl ceed \\_ \n\\| county councilO nun", "metadata": {"headings": [{"headings_0": {"content": "_Lung\u0131", "page": 39, "level": 3}}, {"headings_1": {"content": "LAlesenbann", "page": 39, "level": 8}}, [{"headings_0": {"content": "_Lung\u0131", "page": 39, "level": 3}}, {"headings_1": {"content": "LAlesenbann", "page": 39, "level": 8}}]], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 2] ol 6 1 |", "metadata": {"headings": [{"headings_0": {"content": "1 2] ol 6 1 |", "page": 39, "level": 3}}, {"headings_1": {"content": "_Lung\u0131", "page": 39, "level": 3}}], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Got-Apwoyo", "metadata": {"headings": [{"headings_0": {"content": "Got-Apwoyo", "page": 39, "level": 2}}, {"headings_1": {"content": "1 2] ol 6 1 |", "page": 39, "level": 3}}], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n= \n\\| Koch Goma(sub and Town council \n\\| EB El", "metadata": {"headings": [{"headings_0": {"content": "Got-Apwoyo", "page": 39, "level": 2}}, {"headings_1": {"content": "1 2] ol 6 1 |", "page": 39, "level": 3}}, [{"headings_0": {"content": "Got-Apwoyo", "page": 39, "level": 2}}, {"headings_1": {"content": "1 2] ol 6 1 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Got-Apwoyo", "page": 39, "level": 2}}, {"headings_1": {"content": "1 2] ol 6 1 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Got-Apwoyo", "page": 39, "level": 2}}, {"headings_1": {"content": "1 2] ol 6 1 |", "page": 39, "level": 3}}]], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(im | ol ol 9 io} 3| 5|", "metadata": {"headings": [{"headings_0": {"content": "(im | ol ol 9 io} 3| 5|", "page": 39, "level": 3}}, {"headings_1": {"content": "Got-Apwoyo", "page": 39, "level": 2}}], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 \n\\| a a \u2014\\_ \n\\_  \n\\| RER Te Bad", "metadata": {"headings": [{"headings_0": {"content": "(im | ol ol 9 io} 3| 5|", "page": 39, "level": 3}}, {"headings_1": {"content": "Got-Apwoyo", "page": 39, "level": 2}}, [{"headings_0": {"content": "(im | ol ol 9 io} 3| 5|", "page": 39, "level": 3}}, {"headings_1": {"content": "Got-Apwoyo", "page": 39, "level": 2}}], [{"headings_0": {"content": "(im | ol ol 9 io} 3| 5|", "page": 39, "level": 3}}, {"headings_1": {"content": "Got-Apwoyo", "page": 39, "level": 2}}]], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total este | sl vo] A| Hl 28] 9a", "metadata": {"headings": [{"headings_0": {"content": "Total este | sl vo] A| Hl 28] 9a", "page": 39, "level": 3}}, {"headings_1": {"content": "(im | ol ol 9 io} 3| 5|", "page": 39, "level": 3}}], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "63 \nAppendix 4 (a): List of Beneficiaries. [\\_S/No\\_]\\_Nam e  \nen  \nru  \n\\_\\_1 \\| Akidi Grace  \n2 \\| Asekenye Cresensia  \n3 \\| Atim Be  \n\\| \n\u201a300,000 2,300,000 Solar Installed  \n[\\_\\_2\"300,000 \\|  \n2)300,000-\\| Solar\\_\\_\\| Installed 2,300,000 \\| 2,300,000 Installed  \nIt  \n\\\\\\_\\_4.\\|\\_Balmoi Stephen 2,025,000 Installed  \n[6 Lakot Matrona Gotapwoyo \\| 2,300,000 \n\\| \\_ \\|F \\_\\_2,300,000 Solar \\| Installed", "metadata": {"headings": [{"headings_0": {"content": "Total este | sl vo] A| Hl 28] 9a", "page": 39, "level": 3}}, {"headings_1": {"content": "(im | ol ol 9 io} 3| 5|", "page": 39, "level": 3}}, [{"headings_0": {"content": "Total este | sl vo] A| Hl 28] 9a", "page": 39, "level": 3}}, {"headings_1": {"content": "(im | ol ol 9 io} 3| 5|", "page": 39, "level": 3}}], [{"headings_0": {"content": "Total este | sl vo] A| Hl 28] 9a", "page": 39, "level": 3}}, {"headings_1": {"content": "(im | ol ol 9 io} 3| 5|", "page": 39, "level": 3}}], [{"headings_0": {"content": "Total este | sl vo] A| Hl 28] 9a", "page": 39, "level": 3}}, {"headings_1": {"content": "(im | ol ol 9 io} 3| 5|", "page": 39, "level": 3}}]], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Moses", "metadata": {"headings": [{"headings_0": {"content": "Moses", "page": 40, "level": 1}}, {"headings_1": {"content": "Total este | sl vo] A| Hl 28] 9a", "page": 39, "level": 3}}], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Installed \n\\\\\\_\\_\\_7.\\|\\_Obwoyo Benard", "metadata": {"headings": [{"headings_0": {"content": "Moses", "page": 40, "level": 1}}, {"headings_1": {"content": "Total este | sl vo] A| Hl 28] 9a", "page": 39, "level": 3}}, [{"headings_0": {"content": "Moses", "page": 40, "level": 1}}, {"headings_1": {"content": "Total este | sl vo] A| Hl 28] 9a", "page": 39, "level": 3}}]], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|m [ti 2,300,000 [2,300,000 Solar Installed", "metadata": {"headings": [{"headings_0": {"content": "|m [ti 2,300,000 [2,300,000 Solar Installed", "page": 40, "level": 2}}, {"headings_1": {"content": "Moses", "page": 40, "level": 1}}], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8 \\| Ocan Patrick Abiriga \n\\_\\_\\| Kochgoma 2,000,000 2,000,000 Engine \u2014 I 9\\_\\| Ocitti Simon Peter  \n1,353,000 1,353,000 Engine  \n353,  \n10 Ojok (Kochgoma) M\\_\\_\\| \\| 1,800,000 \\| 1,800,000 Engine [Installed", "metadata": {"headings": [{"headings_0": {"content": "|m [ti 2,300,000 [2,300,000 Solar Installed", "page": 40, "level": 2}}, {"headings_1": {"content": "Moses", "page": 40, "level": 1}}, [{"headings_0": {"content": "|m [ti 2,300,000 [2,300,000 Solar Installed", "page": 40, "level": 2}}, {"headings_1": {"content": "Moses", "page": 40, "level": 1}}]], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Francis", "metadata": {"headings": [{"headings_0": {"content": "Francis", "page": 40, "level": 3}}, {"headings_1": {"content": "|m [ti 2,300,000 [2,300,000 Solar Installed", "page": 40, "level": 2}}], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| : Kochgoma \\_\\_11 Ojok Francis (Alero) \n\\|\\_ [M\\_\\_\\| Alero  \n2,025,000 2,025,000 Engine \\|  \n\\_  \n\\|\\_\\_\\_12 Okech Emmanuel\\_Nelson Alero 2,000,000 2,000,000 Engine \n\\| ee Da \\_13 Okot Michael u Eat 1,912,500 \\| 1,912,500  \n\\|  \n14 \\| Oryem  \nPeter Lungulu \\| 2,300,000 2,300,000", "metadata": {"headings": [{"headings_0": {"content": "Francis", "page": 40, "level": 3}}, {"headings_1": {"content": "|m [ti 2,300,000 [2,300,000 Solar Installed", "page": 40, "level": 2}}, [{"headings_0": {"content": "Francis", "page": 40, "level": 3}}, {"headings_1": {"content": "|m [ti 2,300,000 [2,300,000 Solar Installed", "page": 40, "level": 2}}], [{"headings_0": {"content": "Francis", "page": 40, "level": 3}}, {"headings_1": {"content": "|m [ti 2,300,000 [2,300,000 Solar Installed", "page": 40, "level": 2}}]], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Solar", "metadata": {"headings": [{"headings_0": {"content": "Solar", "page": 40, "level": 2}}, {"headings_1": {"content": "Francis", "page": 40, "level": 3}}], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Installed oe", "metadata": {"headings": [{"headings_0": {"content": "Installed oe", "page": 40, "level": 3}}, {"headings_1": {"content": "Solar", "page": 40, "level": 2}}], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_15\\_\\| Tabu Francis  \nAlero 2,300,000 2,300,000 Solar  \nAcaye David  \nKochgoma 2,000,000 2,000,000 Delivered to the farmer,pending installation \\| \\| \u00bb .  \nm AnakaTC Solar \n\\_\\_\\_17 \\| \\_Akello Jackline  \n18 \\_Akwero Janeth \\_\\|F\\_\\_\\| Paminyai  \nEngine  \n\\| 19 \\| Aloyo Mercy Doreen  \nDelivered to the farmer,pending installation \\_20\\_\\|\\_Auma Christine  \nSolar  \nDelivered to the farmer,pending installation \\|  \n\\_\\|\\_  \n21 Tsayah Mawar M Lungulu  \n\\|  \n[22 \\_Komakech Denish ne M Purongo 2,300,000  \n2,300,000 Solar", "metadata": {"headings": [{"headings_0": {"content": "Installed oe", "page": 40, "level": 3}}, {"headings_1": {"content": "Solar", "page": 40, "level": 2}}, [{"headings_0": {"content": "Installed oe", "page": 40, "level": 3}}, {"headings_1": {"content": "Solar", "page": 40, "level": 2}}]], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nayebare", "metadata": {"headings": [{"headings_0": {"content": "Nayebare", "page": 40, "level": 2}}, {"headings_1": {"content": "Installed oe", "page": 40, "level": 3}}], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n= 23 Sedrack  \n2,025,000 2,025,000 \\_\\_Ocaya B Kochgoma  \n\\_\\_25 Odong Michael M  \n\\| \nDelivered to the farmer,pending installation Delivered to the farmer,pending installation Delivered to the farmer,pending installation \n26 \\| \\_Ojok Alfred Olak  \n2,300,000  \nSolar Delivered to the farmer,pending installation  \n27 \\| \\| \\_Ojok Holy Moses. Paminyai\\_ 2,300,000 Solar \\| farmer,pending = 28 Ojok Jacob.  \nDelivered to the farmer,pending installation  \n\\|  \n\\\\ 29 \\_Olanya George Alero  \nEngine  \nDelivered to the farmer,pending installation  \n\\|  \n30 Onguti David  \n\\_2,300,000 2,300,000 Solar \\_Delivered to the farmer,pending installation  \n\\|  \n31 Onyango Robert 'M\\_\\_\\| 2,026,000 \nKochgoma \\| \\|  \nDelivered to the farmer,pending installation \\_\\_Oola Geoffrey Maxwell Gotapwoyo \\| 2,000,000  \nDelivered to the farmer,pending installation Oola Walter \nM Purongo 2,300,000 \\_\\_\\_2,300,000 car Delivered to the farmer,pending installation  \n3 \\| \\|  \n34 Opira Robert  \nSolar  \n\\_Delivered to the farmer,pending installation  \n\\|  \n\\|\\_\\_35\\_\\|\\_Opiyo Denish Geoffrey  \nDelivered to the farmer pending installation  \nM\\_ \\|Puono \\_\\_\\_\\_\\_2,300,000 \u2014\u2014\u20142,300,000 Solar Delivered to the farmer,pending installation PR Ae \\| reneniemnnaiatoneteiinwi \n37 \n\\_Appendix 4(b): Individuals who co-funded but equipment has not been installed & delivered \nKochgoma\\_\\| 2,300,000 \\_1.2,300,000 Solar \\| \nAlero", "metadata": {"headings": [{"headings_0": {"content": "Nayebare", "page": 40, "level": 2}}, {"headings_1": {"content": "Installed oe", "page": 40, "level": 3}}, [{"headings_0": {"content": "Nayebare", "page": 40, "level": 2}}, {"headings_1": {"content": "Installed oe", "page": 40, "level": 3}}], [{"headings_0": {"content": "Nayebare", "page": 40, "level": 2}}, {"headings_1": {"content": "Installed oe", "page": 40, "level": 3}}], [{"headings_0": {"content": "Nayebare", "page": 40, "level": 2}}, {"headings_1": {"content": "Installed oe", "page": 40, "level": 3}}], [{"headings_0": {"content": "Nayebare", "page": 40, "level": 2}}, {"headings_1": {"content": "Installed oe", "page": 40, "level": 3}}], [{"headings_0": {"content": "Nayebare", "page": 40, "level": 2}}, {"headings_1": {"content": "Installed oe", "page": 40, "level": 3}}], [{"headings_0": {"content": "Nayebare", "page": 40, "level": 2}}, {"headings_1": {"content": "Installed oe", "page": 40, "level": 3}}], [{"headings_0": {"content": "Nayebare", "page": 40, "level": 2}}, {"headings_1": {"content": "Installed oe", "page": 40, "level": 3}}], [{"headings_0": {"content": "Nayebare", "page": 40, "level": 2}}, {"headings_1": {"content": "Installed oe", "page": 40, "level": 3}}]], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,353,000", "metadata": {"headings": [{"headings_0": {"content": "1,353,000", "page": 41, "level": 2}}, {"headings_1": {"content": "Nayebare", "page": 40, "level": 2}}], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i  \n\\_\\_\\| \n\\| Paramjit Singh Lungulu \\_\\_\\|  \n\\_ \nAkello Linna Abantu Gotapwoyo 2,300,000 2,300,000 Solar \\| \nNyamchika Ben 4,600,000 4,600,000 Solar \\|", "metadata": {"headings": [{"headings_0": {"content": "1,353,000", "page": 41, "level": 2}}, {"headings_1": {"content": "Nayebare", "page": 40, "level": 2}}, [{"headings_0": {"content": "1,353,000", "page": 41, "level": 2}}, {"headings_1": {"content": "Nayebare", "page": 40, "level": 2}}], [{"headings_0": {"content": "1,353,000", "page": 41, "level": 2}}, {"headings_1": {"content": "Nayebare", "page": 40, "level": 2}}], [{"headings_0": {"content": "1,353,000", "page": 41, "level": 2}}, {"headings_1": {"content": "Nayebare", "page": 40, "level": 2}}]], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,411,000", "metadata": {"headings": [{"headings_0": {"content": "20,411,000", "page": 41, "level": 2}}, {"headings_1": {"content": "1,353,000", "page": 41, "level": 2}}], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total PRF Total Remarks \nreceived \nDisbursements \n(2021/2022 (Loans) &", "metadata": {"headings": [{"headings_0": {"content": "20,411,000", "page": 41, "level": 2}}, {"headings_1": {"content": "1,353,000", "page": 41, "level": 2}}, [{"headings_0": {"content": "20,411,000", "page": 41, "level": 2}}, {"headings_1": {"content": "1,353,000", "page": 41, "level": 2}}], [{"headings_0": {"content": "20,411,000", "page": 41, "level": 2}}, {"headings_1": {"content": "1,353,000", "page": 41, "level": 2}}], [{"headings_0": {"content": "20,411,000", "page": 41, "level": 2}}, {"headings_1": {"content": "1,353,000", "page": 41, "level": 2}}]], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(B/A", "metadata": {"headings": [{"headings_0": {"content": "(B/A", "page": 41, "level": 3}}, {"headings_1": {"content": "20,411,000", "page": 41, "level": 2}}], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Eo : Nwoya", "metadata": {"headings": [{"headings_0": {"content": "Eo : Nwoya", "page": 41, "level": 1}}, {"headings_1": {"content": "(B/A", "page": 41, "level": 3}}], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AmarKochGoma \\| AmarKochGomaPDMSACCO 100,000,000 \n0% Have Not disbursed", "metadata": {"headings": [{"headings_0": {"content": "Eo : Nwoya", "page": 41, "level": 1}}, {"headings_1": {"content": "(B/A", "page": 41, "level": 3}}, [{"headings_0": {"content": "Eo : Nwoya", "page": 41, "level": 1}}, {"headings_1": {"content": "(B/A", "page": 41, "level": 3}}]], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IDG", "metadata": {"headings": [{"headings_0": {"content": "IDG", "page": 41, "level": 2}}, {"headings_1": {"content": "Eo : Nwoya", "page": 41, "level": 1}}], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n\\_ \n1) \n2 Nwoya Ogom-ward- Ogom-ward-NwoyaTownCouncilPDMSACCO 100,000,000 52,000,000 Under Disbursement \n\\|  \n\\| \\| DLG \\|\\_NwoyaTownCouncil \n3 \\| Nwoya Todora-Anaka(Payira) Todora-Anaka(Payira)PDMSACCO 100,000,000 \\| \nHave Not disbursed - \n4 Nwoya Goma-Kal-KochGoma Goma-Kal-KochGomaPDMSACCO 100,000,000 ae 0% \\| Have Not disbursed \n\\| LayeiWard-NwoyaTownCouncilPDMSACCO 55%", "metadata": {"headings": [{"headings_0": {"content": "IDG", "page": 41, "level": 2}}, {"headings_1": {"content": "Eo : Nwoya", "page": 41, "level": 1}}, [{"headings_0": {"content": "IDG", "page": 41, "level": 2}}, {"headings_1": {"content": "Eo : Nwoya", "page": 41, "level": 1}}], [{"headings_0": {"content": "IDG", "page": 41, "level": 2}}, {"headings_1": {"content": "Eo : Nwoya", "page": 41, "level": 1}}], [{"headings_0": {"content": "IDG", "page": 41, "level": 2}}, {"headings_1": {"content": "Eo : Nwoya", "page": 41, "level": 1}}], [{"headings_0": {"content": "IDG", "page": 41, "level": 2}}, {"headings_1": {"content": "Eo : Nwoya", "page": 41, "level": 1}}], [{"headings_0": {"content": "IDG", "page": 41, "level": 2}}, {"headings_1": {"content": "Eo : Nwoya", "page": 41, "level": 1}}], [{"headings_0": {"content": "IDG", "page": 41, "level": 2}}, {"headings_1": {"content": "Eo : Nwoya", "page": 41, "level": 1}}], [{"headings_0": {"content": "IDG", "page": 41, "level": 2}}, {"headings_1": {"content": "Eo : Nwoya", "page": 41, "level": 1}}]], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LayeiWard-NwoyaTownCouncil", "metadata": {"headings": [{"headings_0": {"content": "LayeiWard-NwoyaTownCouncil", "page": 41, "level": 2}}, {"headings_1": {"content": "IDG", "page": 41, "level": 2}}], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ie Ceke-WardNwoyatowncouncilPDMSACCO |", "metadata": {"headings": [{"headings_0": {"content": "ie Ceke-WardNwoyatowncouncilPDMSACCO |", "page": 41, "level": 1}}, {"headings_1": {"content": "LayeiWard-NwoyaTownCouncil", "page": 41, "level": 2}}], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nCeke-WardNwoyatowncouncil 100,000,000 55,000,000 55% \\| \n\\| 8 AkagoWard-NwoyaTownCouncil \\| AkagoWard-NwoyaTownCouncilPDMSACCO", "metadata": {"headings": [{"headings_0": {"content": "ie Ceke-WardNwoyatowncouncilPDMSACCO |", "page": 41, "level": 1}}, {"headings_1": {"content": "LayeiWard-NwoyaTownCouncil", "page": 41, "level": 2}}, [{"headings_0": {"content": "ie Ceke-WardNwoyatowncouncilPDMSACCO |", "page": 41, "level": 1}}, {"headings_1": {"content": "LayeiWard-NwoyaTownCouncil", "page": 41, "level": 2}}], [{"headings_0": {"content": "ie Ceke-WardNwoyatowncouncilPDMSACCO |", "page": 41, "level": 1}}, {"headings_1": {"content": "LayeiWard-NwoyaTownCouncil", "page": 41, "level": 2}}]], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "non", "metadata": {"headings": [{"headings_0": {"content": "non", "page": 41, "level": 2}}, {"headings_1": {"content": "ie Ceke-WardNwoyatowncouncilPDMSACCO |", "page": 41, "level": 1}}], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "55% \\| Under Disbursement \\|", "metadata": {"headings": [{"headings_0": {"content": "non", "page": 41, "level": 2}}, {"headings_1": {"content": "ie Ceke-WardNwoyatowncouncilPDMSACCO |", "page": 41, "level": 1}}], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ca | ~~", "metadata": {"headings": [{"headings_0": {"content": "ca | ~~", "page": 41, "level": 2}}, {"headings_1": {"content": "non", "page": 41, "level": 2}}], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Coo-Rom-KochGoma Coo-Rom-KochGomaPDMSACCO Under Disbursement \nL EN \\| Ein \n38 \n\\| Nwoya GeiWard-Koch- GeiWard-Koch-  \n100,000,000 -  \n0% \\| Have Not disbursed \\_DLG GomaTowncouncil GomaTowncouncilPDMSACCO \\| \\|  \n\\|  \n\u2014  \n\\|  \n12 \\| Nwoya Orum-Lii  \nOrum-LiiPDMSACCO  \n100,000,000 = 0% Have Not disbursed", "metadata": {"headings": [{"headings_0": {"content": "ca | ~~", "page": 41, "level": 2}}, {"headings_1": {"content": "non", "page": 41, "level": 2}}, [{"headings_0": {"content": "ca | ~~", "page": 41, "level": 2}}, {"headings_1": {"content": "non", "page": 41, "level": 2}}], [{"headings_0": {"content": "ca | ~~", "page": 41, "level": 2}}, {"headings_1": {"content": "non", "page": 41, "level": 2}}], [{"headings_0": {"content": "ca | ~~", "page": 41, "level": 2}}, {"headings_1": {"content": "non", "page": 41, "level": 2}}]], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "hie", "metadata": {"headings": [{"headings_0": {"content": "hie", "page": 42, "level": 2}}, {"headings_1": {"content": "ca | ~~", "page": 41, "level": 2}}], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "hie", "page": 42, "level": 2}}, {"headings_1": {"content": "ca | ~~", "page": 41, "level": 2}}], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 42, "level": 3}}, {"headings_1": {"content": "hie", "page": 42, "level": 2}}], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n13 Nwoya Lii-Lii Lii-LiiPDMSACCO 100,000,000 Have Not disbursed \\| DLG \n\u0131 14 . Nwoya Lutuk-Lii  \nLutuk-LiiPDMSACCO 100,000,000 0% Have Not disbursed - \nDLG  \n\\|  \nNwoya Kibarward-Purongotowncouncil Kibarward-PurongotowncouncilPDMSACCO 100,000,000  \nHave Not disbursed \n16 \\| Nwoya", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 42, "level": 3}}, {"headings_1": {"content": "hie", "page": 42, "level": 2}}, [{"headings_0": {"content": "| | |", "page": 42, "level": 3}}, {"headings_1": {"content": "hie", "page": 42, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 42, "level": 3}}, {"headings_1": {"content": "hie", "page": 42, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 42, "level": 3}}, {"headings_1": {"content": "hie", "page": 42, "level": 2}}]], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Bungaward- i.", "metadata": {"headings": [{"headings_0": {"content": "| Bungaward- i.", "page": 42, "level": 2}}, {"headings_1": {"content": "| | |", "page": 42, "level": 3}}], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_DLG\\_", "metadata": {"headings": [{"headings_0": {"content": "| Bungaward- i.", "page": 42, "level": 2}}, {"headings_1": {"content": "| | |", "page": 42, "level": 3}}], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Purongotowncouncil", "metadata": {"headings": [{"headings_0": {"content": "Purongotowncouncil", "page": 42, "level": 2}}, {"headings_1": {"content": "| Bungaward- i.", "page": 42, "level": 2}}], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "17 Langol-Paminyai \n\\| Nwoya \\_\\| DLG \nBungaward-PurongotowncouncilPDMSACCO 100,000,000  \n0% Have Not disbursed \n. \u2018Langol-PaminyaiPDMSACCO ats f=", "metadata": {"headings": [{"headings_0": {"content": "Purongotowncouncil", "page": 42, "level": 2}}, {"headings_1": {"content": "| Bungaward- i.", "page": 42, "level": 2}}, [{"headings_0": {"content": "Purongotowncouncil", "page": 42, "level": 2}}, {"headings_1": {"content": "| Bungaward- i.", "page": 42, "level": 2}}], [{"headings_0": {"content": "Purongotowncouncil", "page": 42, "level": 2}}, {"headings_1": {"content": "| Bungaward- i.", "page": 42, "level": 2}}], [{"headings_0": {"content": "Purongotowncouncil", "page": 42, "level": 2}}, {"headings_1": {"content": "| Bungaward- i.", "page": 42, "level": 2}}]], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Have", "metadata": {"headings": [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ 100,000,000 0% Not disbursed i \n\\| 18 Nwoya Barlyec-Gotapwoyo Barlyec-GotapwoyoPDMSACCO 100,000,000  \nHave Not disbursed \\|  \nDLG \n\u201a19 Nwoya \n\\| LaworaWard-  \nLaworaWard-  \n100,000,000 - 0% Have Not disbursed I \\_\\_\\_\\| purongotowncouncil purongotowncouncilPDMSACCO  \nDLG \\_  \n\\| Okura-Alero Okura-AleroPDMSACCO 100,000,000 = 0% Have Not disbursed \\| \nKal-AleroPDMSACCO  \n100,000,000 -  \n0% Have Not disbursed \nPanyabono-AleroPDMSACCO 100,000,000 ; \nPanokrac-LunguluPDMSACCO 100,000,000 \nPabit-PurongoPDMSACCO 100,000,000 \n\\|  \nObira-GatapwoyoPDMSACCO 100,000,000 \nTegot-GotapwoyoPDMSACCO \\| 100,000,000 Nyamokino-Lungulu \\| Nyamokino-LunguluPDMSACCO 100,000,000 i \nPaminolango-Gotapwoyo Paminolango-GotapwoyoPDMSACCO 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}, [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}], [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}], [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}], [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}], [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}], [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}], [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}], [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}], [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}], [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}]], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "? DLG", "metadata": {"headings": [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nwoya Pangur-Paminyai Pangur-PaminyaiPDMSACCO 100,000,000 \\| \n\\|  \nDLG  \n30 \\|Nwoya\\_\\_ Lalar-Paminyi \\| Lalar-PaminyaiPDMSACCO  \n100,000,000 \\| \n39 \nHave Not disbursed \n\\|-  \nHave Not disbursed \n0% Have Not disbursed \\| \n0% \\| Have Not disbursed \nHave Not disbursed \n0% \\| Have Not disbursed \n>  \nLangele-Lii \\| Langele-LiiPDMSACCO \\|  \n31 Nwoya  \n\\| \n32 Nwoya HimaWard-Koch-", "metadata": {"headings": [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}, [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}], [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}], [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}], [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}], [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}], [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}], [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}], [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}], [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}], [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}]], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HimaWard-Koch-", "metadata": {"headings": [{"headings_0": {"content": "HimaWard-Koch-", "page": 43, "level": 2}}, {"headings_1": {"content": "? DLG", "page": 42, "level": 2}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n\\|\\_\\_\\| DLG GomaTownCouncil GomaTownCouncilPDMSACCO \\| 33 Nwoya Patira-Purongo", "metadata": {"headings": [{"headings_0": {"content": "HimaWard-Koch-", "page": 43, "level": 2}}, {"headings_1": {"content": "? DLG", "page": 42, "level": 2}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Patira-PurongoPDMSACCO", "metadata": {"headings": [{"headings_0": {"content": "Patira-PurongoPDMSACCO", "page": 43, "level": 3}}, {"headings_1": {"content": "HimaWard-Koch-", "page": 43, "level": 2}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "|__| DLG", "metadata": {"headings": [{"headings_0": {"content": "|__| DLG", "page": 43, "level": 1}}, {"headings_1": {"content": "Patira-PurongoPDMSACCO", "page": 43, "level": 3}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 34 Nwoya Paromo-Purongo Paromo-PurongoPDMSACCO \\|", "metadata": {"headings": [{"headings_0": {"content": "|__| DLG", "page": 43, "level": 1}}, {"headings_1": {"content": "Patira-PurongoPDMSACCO", "page": 43, "level": 3}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|\"", "metadata": {"headings": [{"headings_0": {"content": "|\"", "page": 43, "level": 2}}, {"headings_1": {"content": "|__| DLG", "page": 43, "level": 1}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[os \\| OteremWard-KochGoma  \n\\| 35 \\| Nwoya  \nOteremWard-KochGomaPDMSACCO \n\\|\\_\\_ \\| DIE  \n36 \\| Nwoya \\| Lulyango-Lungulu Lulyango-LunguluPDMSACCO \\| \\_ DLG i", "metadata": {"headings": [{"headings_0": {"content": "|\"", "page": 43, "level": 2}}, {"headings_1": {"content": "|__| DLG", "page": 43, "level": 1}}, [{"headings_0": {"content": "|\"", "page": 43, "level": 2}}, {"headings_1": {"content": "|__| DLG", "page": 43, "level": 1}}]], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "|\"", "page": 43, "level": 2}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0% Have Not disbursed \n\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "|\"", "page": 43, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "|\"", "page": 43, "level": 2}}]], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 43, "level": 3}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0% \\| Have Not disbursed \nTe 0% Have Not disbursed Have Not disbursed \n\u2014 \n\\| 37 Nwoya Lebngec-Lungulu \n\\| \u201c\\| \\| Lebngec-LunguluPDMSACCO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 43, "level": 3}}, [{"headings_0": {"content": "100,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 43, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 43, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 43, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 43, "level": 3}}]], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 43, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 43, "level": 3}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "38 Nwoya \\| \nYwaya-Anaka(Payira) ~ \\| Ywaya-Anaka(Payira)PDMSACCO ae Not \u2014 100,000,000 0% Have disbursed \\| DLG  \n39 \\| Nwoya Ocaga- Ocaga-  \n\\| \n\\|\\_\\| Dic WardKochGomaTownCouncil WardKochGomaTownCouncilPDMSACCO \\| 40 \\| Nwoya GotRingo-Paminyai", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 43, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 43, "level": 3}}, [{"headings_0": {"content": "DLG", "page": 43, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 43, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 43, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 43, "level": 3}}]], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GotRingo-PaminyaiPDMSACCO", "metadata": {"headings": [{"headings_0": {"content": "GotRingo-PaminyaiPDMSACCO", "page": 43, "level": 2}}, {"headings_1": {"content": "DLG", "page": 43, "level": 8}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| DLG  \n\\| 41 Nwoya Pawatomero-Purongo Pawatomero-PurongoPDMSACCO \n100,000,000  \n0% Have Not disbursed \n100,000,000 ee Have Not disbursed Have Not disbursed \n\\| DLG pee dont eed  \n\u201a42 Nwoya \\| Tangi-Ward- Tangi-Ward-  \nHave Not disbursed PurongoTownCouncil \\_ PurongoTownCouncilPDMSACCO eee \\_\\_\\_  \n\\| 43 Nwoya Bwobonam-Alero Bwobonam-AleroPDMSACCO  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "GotRingo-PaminyaiPDMSACCO", "page": 43, "level": 2}}, {"headings_1": {"content": "DLG", "page": 43, "level": 8}}, [{"headings_0": {"content": "GotRingo-PaminyaiPDMSACCO", "page": 43, "level": 2}}, {"headings_1": {"content": "DLG", "page": 43, "level": 8}}], [{"headings_0": {"content": "GotRingo-PaminyaiPDMSACCO", "page": 43, "level": 2}}, {"headings_1": {"content": "DLG", "page": 43, "level": 8}}], [{"headings_0": {"content": "GotRingo-PaminyaiPDMSACCO", "page": 43, "level": 2}}, {"headings_1": {"content": "DLG", "page": 43, "level": 8}}]], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IDEE.", "metadata": {"headings": [{"headings_0": {"content": "IDEE.", "page": 43, "level": 1}}, {"headings_1": {"content": "GotRingo-PaminyaiPDMSACCO", "page": 43, "level": 2}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 44 Nwoya \\|", "metadata": {"headings": [{"headings_0": {"content": "IDEE.", "page": 43, "level": 1}}, {"headings_1": {"content": "GotRingo-PaminyaiPDMSACCO", "page": 43, "level": 2}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EEE \u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "EEE \u2014\u2014", "page": 43, "level": 3}}, {"headings_1": {"content": "IDEE.", "page": 43, "level": 1}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bajere-LunguluPDMSACCO", "metadata": {"headings": [{"headings_0": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}, {"headings_1": {"content": "EEE \u2014\u2014", "page": 43, "level": 3}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nF \\_DLG ccc .  \na a \\| Total 4,400,000,000 258,000,000 \nAppendix 5 (b): Transfer of PRF un-licenced SACCOs  \n\\| SN. \\| Vote Name Parish Name  \nName of PDM SACCO  \nIs the SACCO Remarks registered  \n\\| under  \nMicrofinance  \nInstitutions \nmoney \n1 \\| Nwoya DLG\\_\\| Amar Koch Goma  \n2, Nwoya DLG Ogom-ward-Nwoya Town Council \nlenders act \n\\| Not registered with the Microfinance Institution \\_\\_ Not registered with the Microfinance Institution \n\\_\\_3 \\| Nwoya DLG \\| Todora-Anaka (Payira) \\| Todora-Anaka (Payira) PDM SACCO  \nNot registered with the Microfinance Institution 4 \\| Nwoya DLG Goma-Kal-Koch Goma Goma-Kal-Koch Goma PDM SACCO  \nNo  \nNot registered with the Microfinance Institution  \n\\|  \n\\|  \n\\_ 5 Nwoya DLG Layei Ward-Nwoya Town Layei Ward-Nwoya Town Council PDM SACCO No  \nNot registered with the Microfinance Institution ff el Council  \n\\|  \n\u0131\\_\\_\\_6 \\|, Nwoya DLG Agonga-Koch Goma  \nAgonga-Koch Goma PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}, {"headings_1": {"content": "EEE \u2014\u2014", "page": 43, "level": 3}}, [{"headings_0": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}, {"headings_1": {"content": "EEE \u2014\u2014", "page": 43, "level": 3}}], [{"headings_0": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}, {"headings_1": {"content": "EEE \u2014\u2014", "page": 43, "level": 3}}], [{"headings_0": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}, {"headings_1": {"content": "EEE \u2014\u2014", "page": 43, "level": 3}}], [{"headings_0": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}, {"headings_1": {"content": "EEE \u2014\u2014", "page": 43, "level": 3}}], [{"headings_0": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}, {"headings_1": {"content": "EEE \u2014\u2014", "page": 43, "level": 3}}], [{"headings_0": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}, {"headings_1": {"content": "EEE \u2014\u2014", "page": 43, "level": 3}}]], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[No", "metadata": {"headings": [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}], "page": 44, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not registered with the Microfinance Institution \\|  \n7 \\| Nwoya DLG Ceke-Ward Nwoya town  \ncouncil \nCeke-Ward Nwoya town council PDM SACCO No \n8 Nwoya DLG Akago Ward-Nwoya Town Akago Ward-Nwoya Town Council PDM SACCO No \\|  \nCouncil  \n\\| \nNot registered with the Microfinance Institution Not registered with the Microfinance Institution \n\\| 9 \\| Nwoya \\_  \nDLG Pabali-Anaka (Payira) Pabali-Anaka (Payira) PDM SACCO  \nNo  \not registered with the Microfinance Institution \\|  \n\\_\\|  \n:\\_10 NwoyaDLG Coo-Rom- Koch Goma Coo-Rom- Koch Goma PDM SACCO  \nNot registered with the Microfinance Institution \nSN Vote Parish Name Name of SACCO Name \nList of flagship projects per SACCO Are the  \nHow many Number of How many of How many of the \\|  \nflagship enterprises PDM the enterprises farming projects are enterprises are farming enterprises are \\|  \n\\| consistent implementin \n\\| enterprises  \nfrom the priority \\| with the g flagship  \ncommodity list  \n\\| \npriority \\| projects \\| commodit \\| \n\\_ Fish farming, Soya bean, Onions, Br RE em er ee  \nee TERE TE I II TR \u2014  \nNo iR 14 14 1 \\| \n41", "metadata": {"headings": [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}, [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}], [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}], [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}], [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}], [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}], [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}], [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}], [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}], [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}], [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}]], "page": 44, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tr", "metadata": {"headings": [{"headings_0": {"content": "Tr", "page": 45, "level": 1}}, {"headings_1": {"content": "[No", "page": 44, "level": 2}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ae SACCO \u201c \u2014 12", "metadata": {"headings": [{"headings_0": {"content": "Tr", "page": 45, "level": 1}}, {"headings_1": {"content": "[No", "page": 44, "level": 2}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 2\u201d r", "metadata": {"headings": [{"headings_0": {"content": "| 2\u201d r", "page": 45, "level": 3}}, {"headings_1": {"content": "Tr", "page": 45, "level": 1}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ogom-ward- Ogom-ward-Nwoya", "metadata": {"headings": [{"headings_0": {"content": "| 2\u201d r", "page": 45, "level": 3}}, {"headings_1": {"content": "Tr", "page": 45, "level": 1}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Piggery,", "metadata": {"headings": [{"headings_0": {"content": "Piggery,", "page": 45, "level": 3}}, {"headings_1": {"content": "| 2\u201d r", "page": 45, "level": 3}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "g.nut \\|  \nselling, soya bean, \nNwoya Town Town Council PDM \nproduce buying, Maize, Poultry, \ni Couneil SACCO rice \\_\\|", "metadata": {"headings": [{"headings_0": {"content": "Piggery,", "page": 45, "level": 3}}, {"headings_1": {"content": "| 2\u201d r", "page": 45, "level": 3}}, [{"headings_0": {"content": "Piggery,", "page": 45, "level": 3}}, {"headings_1": {"content": "| 2\u201d r", "page": 45, "level": 3}}], [{"headings_0": {"content": "Piggery,", "page": 45, "level": 3}}, {"headings_1": {"content": "| 2\u201d r", "page": 45, "level": 3}}], [{"headings_0": {"content": "Piggery,", "page": 45, "level": 3}}, {"headings_1": {"content": "| 2\u201d r", "page": 45, "level": 3}}]], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. \\| Nwoya Todora-Anaka \\| Todora-Anaka \\| Goats rearing, soya bean growing,  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Piggery,", "page": 45, "level": 3}}, {"headings_1": {"content": "| 2\u201d r", "page": 45, "level": 3}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| | DLG | (Payira)", "metadata": {"headings": [{"headings_0": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}, {"headings_1": {"content": "Piggery,", "page": 45, "level": 3}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(Payira) PDM SACCO sunflower growing, maize growing, \\| a Animal traction  \n\\|  \nee Fr Bud", "metadata": {"headings": [{"headings_0": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}, {"headings_1": {"content": "Piggery,", "page": 45, "level": 3}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Nwoya Goma-Kal- Goma-Kal-Koch G.nut, Soya bean, simsim, goat DLG Koch Goma\\_\\_\\_\\| Goma PDM SACCO rearing and piggery  \n\\_\\_\\_.\\|\n5. Nwoya Layei Ward- Layei Ward-Nwoya Produce buying & selling, Goat \\|", "metadata": {"headings": [{"headings_0": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}, {"headings_1": {"content": "Piggery,", "page": 45, "level": 3}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| ' DLG Nwoya Town Town Council PDM rearing, poultry, soya, maize, \\\\ \\| Council SACCO  \npiggery, bee keeping and ox  \n\\|  \n\\|  \nNo lough z Fee Berk See  \nAgonga-Koch Agonga-Koch Goma Piggery, Bean, sunflower, soya", "metadata": {"headings": [{"headings_0": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}, {"headings_1": {"content": "Piggery,", "page": 45, "level": 3}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_DLG Goma", "metadata": {"headings": [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, {"headings_1": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \nbean, g.nut, animal traction, Maize  \n7 Nwoya Ceke-Ward \\| Ceke-Ward Nwoya Beef, Animal Traction, soya bean, No \\| DLG Nwoya town town council PDM produce buying and selling, \n\\| council SACCO \npiggery, Goats keeping, coffee  \ni \\|  \ngrowing, sunflower, fish farming", "metadata": {"headings": [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, {"headings_1": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}, [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, {"headings_1": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}], [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, {"headings_1": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}], [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, {"headings_1": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}]], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Nwoya Akago", "metadata": {"headings": [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, {"headings_1": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n\\| Ward- Akago Ward-Nwoya Soya Bean Growing, Piggery, DLG Nwoya Town Town Council PDM Poultry, Maize \n\\|  \n5 17 17 \nCouncil SACCO  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, {"headings_1": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}, [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, {"headings_1": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}], [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, {"headings_1": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}], [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, {"headings_1": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}]], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"a", "metadata": {"headings": [{"headings_0": {"content": "\"a", "page": 45, "level": 2}}, {"headings_1": {"content": "_DLG Goma", "page": 45, "level": 8}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| u", "metadata": {"headings": [{"headings_0": {"content": "\"a", "page": 45, "level": 2}}, {"headings_1": {"content": "_DLG Goma", "page": 45, "level": 8}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | 10", "metadata": {"headings": [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Nwoya Pabali-Anaka", "metadata": {"headings": [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Soya Bean, Simsim, Maize, \u201c\\| Goats, No \nDLG (Payira) \\_(Payira) PDM SACCO Sunflower, Piggery, Coffee, Poult  \n\\| Nwoya \\_\\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}, [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}]], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. \\| Coo-Rom- Coo-Rom- Koch Soya bean, goat raring, maize, No", "metadata": {"headings": [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "6 18 \nDLG Koch Goma Goma PDM SACCO g.nut, rice, mix farming  \n\\| \n\\|  \nLoan Amount Project Status of the project \nRemark \n\\| Name Name SACCO beneficiary Amount as as per funded", "metadata": {"headings": [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}, [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}], [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}], [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}], [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}]], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 45, "level": 1}}, {"headings_1": {"content": "| | 10", "page": 45, "level": 3}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| | | per SACCO household", "metadata": {"headings": [{"headings_0": {"content": "| | | per SACCO household", "page": 45, "level": 2}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| records evidence \\|  \nprovided i \n42", "metadata": {"headings": [{"headings_0": {"content": "| | | per SACCO household", "page": 45, "level": 2}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}, [{"headings_0": {"content": "| | | per SACCO household", "page": 45, "level": 2}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}]], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "metadata": {"headings": [{"headings_0": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}, {"headings_1": {"content": "| | | per SACCO household", "page": 45, "level": 2}}], "page": 46, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n1,000,000 1,000,000 Maize i \\| The \\| DLG ward- ward-  \n\\\\ beneficiary \\| Nwoya Nwoya  \nplanted \\| maize", "metadata": {"headings": [{"headings_0": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}, {"headings_1": {"content": "| | | per SACCO household", "page": 45, "level": 2}}], "page": 46, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Town Town", "metadata": {"headings": [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}, {"headings_1": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}], "page": 46, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "for his first \\| Council Council disbursement \\|  \nPDM  \n\\| \\| \\| SACCO  \n\\| \n\\| \n\\| \n\\|  \n\\|  \n\\| \n\\| \nOkello Patrick 1,000,000 = 1,000,000 Soya  \nThe beneficiary  \n\\|  \nwas fundedto \\| \\| \\|  \nplant and grow \\| \\|  \n\\| soya but opted for piggery.  \n\\|  \nThe beneficiary \\| \\|  \nwas also \\| \\| \\| pointed out a  \n\\|  \ndelay to receive  \n\\|  \nthe PDM of  \n\\| \\| funds \n\\| 2 Nwoya Ceke- Ceke- Akweto Evaline 1,000,000 1,000,000 Maize  \nThe beneficiary  \n\\| \\|  \nDLG Ward planted maize \nWard  \n\\| \\| Nwoya Nwoya  \nand ground \\| \\| town town  \nnuts. She / \\| council council  \nharvested 35", "metadata": {"headings": [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}, {"headings_1": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}, [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}, {"headings_1": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}, {"headings_1": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}, {"headings_1": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}, {"headings_1": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}, {"headings_1": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}, {"headings_1": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}, {"headings_1": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}]], "page": 46, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDM", "metadata": {"headings": [{"headings_0": {"content": "| PDM", "page": 46, "level": 3}}, {"headings_1": {"content": "| Town Town", "page": 46, "level": 5}}], "page": 46, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "bags of ground", "metadata": {"headings": [{"headings_0": {"content": "| PDM", "page": 46, "level": 3}}, {"headings_1": {"content": "| Town Town", "page": 46, "level": 5}}], "page": 46, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I SACCO nut.", "metadata": {"headings": [{"headings_0": {"content": "I SACCO nut.", "page": 46, "level": 3}}, {"headings_1": {"content": "| PDM", "page": 46, "level": 3}}], "page": 46, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \n43", "metadata": {"headings": [{"headings_0": {"content": "I SACCO nut.", "page": 46, "level": 3}}, {"headings_1": {"content": "| PDM", "page": 46, "level": 3}}, [{"headings_0": {"content": "I SACCO nut.", "page": 46, "level": 3}}, {"headings_1": {"content": "| PDM", "page": 46, "level": 3}}]], "page": 46, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "En", "metadata": {"headings": [{"headings_0": {"content": "En", "page": 47, "level": 1}}, {"headings_1": {"content": "I SACCO nut.", "page": 46, "level": 3}}], "page": 47, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ne", "metadata": {"headings": [{"headings_0": {"content": "Ne", "page": 47, "level": 3}}, {"headings_1": {"content": "En", "page": 47, "level": 1}}], "page": 47, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Okot Alfred 1,000,000 1,000,000 \nOkot Alfred Planted maize \nwhich was affected by lots \\| of pests. \n1  \nOjok Kennedy 1,000,000 Soya The \n\\| 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Ne", "page": 47, "level": 3}}, {"headings_1": {"content": "En", "page": 47, "level": 1}}, [{"headings_0": {"content": "Ne", "page": 47, "level": 3}}, {"headings_1": {"content": "En", "page": 47, "level": 1}}], [{"headings_0": {"content": "Ne", "page": 47, "level": 3}}, {"headings_1": {"content": "En", "page": 47, "level": 1}}], [{"headings_0": {"content": "Ne", "page": 47, "level": 3}}, {"headings_1": {"content": "En", "page": 47, "level": 1}}], [{"headings_0": {"content": "Ne", "page": 47, "level": 3}}, {"headings_1": {"content": "En", "page": 47, "level": 1}}]], "page": 47, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kebeny", "metadata": {"headings": [{"headings_0": {"content": "Kebeny", "page": 47, "level": 8}}, {"headings_1": {"content": "Ne", "page": 47, "level": 3}}], "page": 47, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "beneficiary", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 47, "level": 8}}, {"headings_1": {"content": "Kebeny", "page": 47, "level": 8}}], "page": 47, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "planted maize and was \\|", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 47, "level": 8}}, {"headings_1": {"content": "Kebeny", "page": 47, "level": 8}}], "page": 47, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "an", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 47, "level": 5}}, {"headings_1": {"content": "beneficiary", "page": 47, "level": 8}}], "page": 47, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lakal Geoffrey 1,000,000 1,000,000 soya \n44", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 47, "level": 5}}, {"headings_1": {"content": "beneficiary", "page": 47, "level": 8}}, [{"headings_0": {"content": "an", "page": 47, "level": 5}}, {"headings_1": {"content": "beneficiary", "page": 47, "level": 8}}]], "page": 47, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "harvesting", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 47, "level": 8}}, {"headings_1": {"content": "an", "page": 47, "level": 5}}], "page": 47, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The beneficiary had opted to Funds have not \\| plant soya but now is buying  \nbeen Invested \nand selling produce.", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 47, "level": 8}}, {"headings_1": {"content": "an", "page": 47, "level": 5}}, [{"headings_0": {"content": "harvesting", "page": 47, "level": 8}}, {"headings_1": {"content": "an", "page": 47, "level": 5}}]], "page": 47, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Delayed Progress of Works at Got Apwoyo Seed School - 22", "OR BEE DIT DIE nee - 22", "ann", "MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ne - 22", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS 0 - 23", "OTHER REPORTING RESPONSIBILTTIES", "24", "nn.", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "24", "\u201eum", "7.0 of the Parish Model! u.uueenn"], "page": 2}]}
\ No newline at end of file
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF OBONGI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30 JUNE, 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORI ng, Copy", "metadata": {"headings": [{"headings_0": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nJESSE AO ii TE EEE", "metadata": {"headings": [{"headings_0": {"content": "ORI ng, Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORI ng, Copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PING", "metadata": {"headings": [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], "page": 3, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 nn a a a a ka mn nn nun en erh Kuga ernennen \nBE Or ON I en  \n1 RETTEN EEE \nKey Audit Malters  \n4 seen cass cxnaanen camnens venavaraavis baat noecnnsseesenencene nn curs erunnenneensicrurcenne eamereane \n10 Inplemensten Sr tie Appreved Budaek.  \n1 nun un nn nr \n2.0 Management of the Government: Salary Payroll  \n8 ....nuersoens en ennennnanenen enenrane \nSINE DE ne 12 EEE EEE \n3.0  \nImplementation of Key Government Grants/Programmes (FOCUS AREAS) ....ssesse0 12 \neee Bet Fe  \n36 eens eae ea nee \nBi MEI OP ONE 39 TEE \n6.0 Huren Resource Management  \n40 acc nennen wens unas antsaceaceccenncnnnneeeonerneecees \nzu LERAl REVERIE Mans ner 41 \n\u00dcther INormellen 42 nn a a nn ann engen \nManagement\u2019s Responsibility for the Financial StateMents........cccccccccccscccseseeeceeeeeesecseseeees 43 Auditor\u2019s Responsibility for The Audit of Financial Statements.........cccccccceseeceeeeeeeeeeeterereess 43 \nEner Reena RSS PONS CS  \n44 sxccccnmnenersnuemmenenmaraeeabieeuee meeumee unis cmnawenuicoucerncusmmerns \nReport on the Audit of Compliance with Legislation  \n44 .......:::::ssccccccccsccsceceeeeeeeeeveeeeeesessseeere \n8.0 Implementation of the Parish Development Model ............:::sssssssssssssssssseeeeeeserseens 44 \nList of Acron ms Acronym \\| Meaning \nDLG District Local Government \nGoU Government of Uganda  \nHCMS Human Capital Management System \nICT Information and Communication Technology \\_ \nINTOSAI International Organization of Supreme Audit Institutions \\| IPPS \nIntegrated Personnel and Payroll system  \n\\|  \nISSAIs International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 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{"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PING", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI ng, Copy", "page": 1, "level": 3}}]], "page": 3, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_LGFAM", "metadata": {"headings": [{"headings_0": {"content": "_LGFAM", "page": 4, "level": 8}}, {"headings_1": {"content": "PING", "page": 3, "level": 2}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Local Government Financial and Accounting Manual, 2007 \nLGFAR \nLocal Government Financial and \u201aAccounting Manual, 2007 \\_ \nLGPPDA \n\\| Local Government Public Procurement and Disposal Authority LLG Lower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "_LGFAM", "page": 4, "level": 8}}, {"headings_1": {"content": "PING", "page": 3, "level": 2}}, [{"headings_0": {"content": "_LGFAM", "page": 4, "level": 8}}, {"headings_1": {"content": "PING", "page": 3, "level": 2}}], [{"headings_0": {"content": "_LGFAM", "page": 4, "level": 8}}, {"headings_1": {"content": "PING", 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"Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 4, "level": 5}}, {"headings_1": {"content": "LR Local Revenue", "page": 4, "level": 3}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 4, "level": 5}}, {"headings_1": {"content": "LR Local Revenue", "page": 4, "level": 3}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 4, "level": 1}}, {"headings_1": {"content": "of", "page": 4, "level": 5}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Ministry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "| Ministry of Finance, Planning and Economic Development", "page": 4, "level": 1}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 1}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MoG! LSD", "metadata": {"headings": [{"headings_0": {"content": "MoG! LSD", "page": 4, "level": 5}}, {"headings_1": {"content": "| Ministry of Finance, Planning and Economic Development", "page": 4, "level": 1}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Ministry of Gender, Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "| Ministry of Gender, Labour and Social Development", "page": 4, "level": 1}}, {"headings_1": {"content": "MoG! LSD", "page": 4, "level": 5}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ",  \n\\_  \nMoLG Ministry of Local Government NAA \u0131 National Audit Act. \nNTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "| Ministry of Gender, Labour and Social Development", "page": 4, "level": 1}}, {"headings_1": {"content": "MoG! LSD", "page": 4, "level": 5}}, [{"headings_0": {"content": "| Ministry of Gender, Labour and Social Development", "page": 4, "level": 1}}, {"headings_1": {"content": "MoG! LSD", "page": 4, "level": 5}}]], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OAG", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 4, "level": 8}}, {"headings_1": {"content": "| Ministry of Gender, Labour and Social Development", "page": 4, "level": 1}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Office of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 4, "level": 8}}, {"headings_1": {"content": "| Ministry of Gender, Labour and Social Development", "page": 4, "level": 1}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PBS", "metadata": {"headings": [{"headings_0": {"content": "PBS", "page": 4, "level": 8}}, {"headings_1": {"content": "OAG", "page": 4, "level": 8}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Program Budgeting |", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting |", "page": 4, "level": 5}}, {"headings_1": {"content": "PBS", "page": 4, "level": 8}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "System \n\\| Payroll Consults Africa  \n\\| Payroll Deduction Management System  \n\\| Procurement & Disposal Unit  \nPublic Finance Management Act  \nPublic Finance Management Regulations  \nPublic Procurement & Disposal of Public Assets  \n\\| Permanent \u2018Secretary / Secretary to Treasury  \nTreasury Single Account  \n\\| Treasury Sub Single Account  \nUganda Banker\u2019 s Association  \n\\| Uganda Consolidated Fund  \nUganda Consumer and Lender's Association  \n\\_\\_ Uganda Intergovernmental Fiscal Transfers \u2018Program for Results .", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting |", "page": 4, "level": 5}}, {"headings_1": {"content": "PBS", "page": 4, "level": 8}}, [{"headings_0": {"content": "Program Budgeting |", "page": 4, "level": 5}}, {"headings_1": {"content": "PBS", "page": 4, "level": 8}}]], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_Uganda Shilling", "metadata": {"headings": [{"headings_0": {"content": "_Uganda Shilling", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting |", "page": 4, "level": 5}}], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Support to Municipal infrastructure Development \\_ \nUganda Women Empowerment Project \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF OBONGI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "_Uganda Shilling", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting |", "page": 4, "level": 5}}, [{"headings_0": {"content": "_Uganda Shilling", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting |", "page": 4, "level": 5}}], [{"headings_0": {"content": "_Uganda Shilling", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting |", "page": 4, "level": 5}}], [{"headings_0": {"content": "_Uganda Shilling", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting |", "page": 4, "level": 5}}]], "page": 4, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "_Uganda Shilling", "page": 4, "level": 2}}], "page": 5, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Obongi 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 Obongi 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": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "_Uganda Shilling", "page": 4, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "_Uganda Shilling", "page": 4, "level": 2}}]], "page": 5, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Obongi District Council is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Obongi DLG had a budget of UGX.26,101,219,892 out of which UGX.23,423,103,343 was warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "_Uganda Shilling", "page": 4, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "_Uganda Shilling", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "_Uganda Shilling", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "_Uganda Shilling", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "_Uganda Shilling", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "_Uganda Shilling", "page": 4, "level": 2}}]], "page": 5, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rn N Details", "metadata": {"headings": [{"headings_0": {"content": "rn N Details", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], "page": 6, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Warrants % age of warrants (B/A Recurrent (Wage) 9,417,829,943  \nN Recurrent(Non-wage 1,878,040,894 Development  \nTotal \nOut of the total warrants of UGX.23,423,103,343, I reviewed expenditure on activities/outputs worth UGX.16,335,549,100 (70%) as summarised in the table below; \nDetails Actual Cumulative Cumulative expenditure Actual %age out of expenditure total warrants Wage expenditure (Payroll 8,359,122,223 8,359,122,223", "metadata": {"headings": [{"headings_0": {"content": "rn N Details", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}, [{"headings_0": {"content": "rn N Details", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "rn N Details", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}]], "page": 6, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "audit/FS-audit)", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "rn N Details", "page": 6, "level": 1}}], "page": 6, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Theme area-PDM 29,278,000 8,388,400,223  \nexpenditure audited  \nFocus area-Development 3,631,024,271 12,019,424,494  \nResponse to Displacement  \nImpacts Project (DRDIP)  \nFocus area-Education 325,735,262 12,345,159,756  \ngrant - Formerly SFG  \nFocus area-Microscale 96,955,000 12,442,114,756  \nirrigation projects  \nFocus area-UGIFT 539,968,370 12,982,083,126 (Infrastructure)  \n7 Uganda Support To 2,503,893,358 15,485,976,484 66% Municipal Infrastructure \nspecial audit report on salary payroll and a summary of the key findings reported in Section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review.", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "rn N Details", "page": 6, "level": 1}}, [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "rn N Details", "page": 6, "level": 1}}], [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "rn N Details", "page": 6, "level": 1}}]], "page": 6, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[No DD Recommendation", "metadata": {"headings": [{"headings_0": {"content": "[No DD Recommendation", "page": 7, "level": 3}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 8}}], "page": 7, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Revenue Performance Performance of Local Revenue \nThe Accounting According to the approved budget, the entity was supposed to Officer should put in collect Local revenue to the tune of UGX.600,000,000, however; place  \nrevenue by the end of the year only UGX.353,933,387. had been collected enforcement representing 59% performance as shown in the table below.  \nmeasures.", "metadata": {"headings": [{"headings_0": {"content": "[No DD Recommendation", "page": 7, "level": 3}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, [{"headings_0": {"content": "[No DD Recommendation", "page": 7, "level": 3}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 8}}]], "page": 7, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Te Te Actual", "metadata": {"headings": [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], "page": 7, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "budget  \nCollections  \n121,600,000 8,150,000 -113,450,000 Non-Tax 478,400,000 395,783,387 132,616,613 Revenues  \n\\|: 600,000,00 353,933,387 246,066,61 Revenue 0 3 \nUnder collection of Local revenue denied the entity resources for implementation of the planned activities as detailed in table below. \nee Amount Activities not Purpose and not /partially impact of the warranted implemented unimplemented \n1 Community 12,057,000 Community Ownership and mobilization engagement sustainability of and mindset meetings, projects change Monitoring of \nPublic Sector 17,507,000 Monitoring of Monitoring of transformation \nlower local projects in the governments District.  \nService delivery and \noffice coordination \nPublic Sector 36,754,000 Fuel, oil and Office coordination transformation lubricants, and service Maintenance delivery  \nof transport  \nequipment \nPublic Sector 33,166,000 Monitoring and Improvement local id \nObservation \nRecommendation The Accounting Officer attributed local revenue shortfall to lack of  \nserious enforcement. \nPerformance of GOU warrants  \nThe entity had an approved budget of UGX.26,101,219,892 from The", "metadata": {"headings": [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}, [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Te Te Actual", "page": 7, "level": 2}}, {"headings_1": {"content": "[No DD Recommendation", "page": 7, "level": 3}}]], "page": 7, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}], "page": 8, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the various programmes out of which UGX.23,423,103,343 was Officer should liaise warranted resulting in a\\_ shortfall of UGX.2,678,116,549 with MoFPED to representing 90% performance. ensure that activities affected The performance of warrants from each of the programmes from by budget cuts are which the entity was allocated funds is shown in table below \nrolled over to the next financial year. Programme Approved Warrants Variance %age The Accounting Budget (UGX) (UGX) perform Officer is further UGX \nindustrialization 97 6 \nance advised to provide details of activities Community 16,900,000 16,900,000 that were affected mobilization ad  \nby unwarranted mind set change  \nfunds.  \nDevelopment 470,990,599 282,964,80 188,025,797  \nplan \n2 implementation \nsecuri 13 83 \ndevelopment 404 61 3 Integrated 4,156,777,8 6,407,727,9 - 154 transport 37 08 2,250,950,07 infrastructure \n1 and services  \nNatural 678,499,296 596,988,16 81,511,128 resources, \n8 environment,  \nclimate change,  \nland and water \n\u20ac development \ntransformation  \n5 Sustainable", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "Te Te Actual", "page": 7, "level": 2}}]], "page": 8, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ei 33,441,114", "metadata": {"headings": [{"headings_0": {"content": "Ei 33,441,114", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 8, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Ei 33,441,114", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 8, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- = \\|", "metadata": {"headings": [{"headings_0": {"content": "Ei 33,441,114", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 8, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "housing  \nr t a development \n9,892 3,343 549 \nThis affected service delivery. \nThe Officer that this was caused \nObservation Recommendation \\| Programme Approved Warrants %", "metadata": {"headings": [{"headings_0": {"content": "Ei 33,441,114", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}, [{"headings_0": {"content": "Ei 33,441,114", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "Ei 33,441,114", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "Ei 33,441,114", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "Ei 33,441,114", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}]], "page": 8, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 9, "level": 8}}, {"headings_1": {"content": "Ei 33,441,114", "page": 8, "level": 2}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 9, "level": 8}}, {"headings_1": {"content": "budget", "page": 9, "level": 8}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Agro- 26,900,000 0 industrialization \nCommunity 16,900,000 0 mobilisation and  \nmind set change  \nDevelopment 65,825,750 \\| 12,050,000 18 plan", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 9, "level": 8}}, {"headings_1": {"content": "budget", "page": 9, "level": 8}}, [{"headings_0": {"content": "funding", "page": 9, "level": 8}}, {"headings_1": {"content": "budget", "page": 9, "level": 8}}]], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 9, "level": 2}}, {"headings_1": {"content": "funding", "page": 9, "level": 8}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014_", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 9, "level": 3}}, {"headings_1": {"content": "implementation", "page": 9, "level": 2}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "security Governance and 145,000,000 145,000,000 100 Human capital 2,061,350,809 913,883,784 a", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 9, "level": 3}}, {"headings_1": {"content": "implementation", "page": 9, "level": 2}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "\u2014_", "page": 9, "level": 3}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Natural 22,920,000 0 resources,  \nenvironment,  \nclimate change,  \nland and water  \nPrivate sector 35,850,500 9", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "\u2014_", "page": 9, "level": 3}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sustainable 53,775,750 26,900,000 50", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fr and", "metadata": {"headings": [{"headings_0": {"content": "Fr and", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "housing", "metadata": {"headings": [{"headings_0": {"content": "housing", "page": 9, "level": 2}}, {"headings_1": {"content": "Fr and", "page": 9, "level": 3}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Total 2,428,522,809 1,097,833,784 45 \nAs a result, service delivery was affected. \n1.4 Utilization of Warrants \n\u2014 Out of the total warrants of UGX.23,423,103,343 availed during The", "metadata": {"headings": [{"headings_0": {"content": "housing", "page": 9, "level": 2}}, {"headings_1": {"content": "Fr and", "page": 9, "level": 3}}, [{"headings_0": {"content": "housing", "page": 9, "level": 2}}, {"headings_1": {"content": "Fr and", "page": 9, "level": 3}}], [{"headings_0": {"content": "housing", "page": 9, "level": 2}}, {"headings_1": {"content": "Fr and", "page": 9, "level": 3}}], [{"headings_0": {"content": "housing", "page": 9, "level": 2}}, {"headings_1": {"content": "Fr and", "page": 9, "level": 3}}]], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the year, UGX.19,844,197,485 was utilized by the entity resulting Officer  \nshould in un-utilized warrants of UGX.3,578,905,858 representing ensure that all utilization of 85% as shown in the table below;  \nwarranted funds are utilised  \nin Programme Warrants Utilization of Variance %age accordance with the (UGX) warrants (UGX) perfor approved budget. UGX  \nmance  \nAgro- 471,880,74 863,063,428 -391,182,682 183  \nindustrialization  \n6  \nCommunity  \n-  \n- \nmobilisation ad  \n=  \n- \nmind  \nset  \nchange  \nDevelopment 282,964,80 264,823,886 18,140,916 94 \nNo Observation Recommendation \nSustainable 33,441,114 - urbanization  \nand housing  \nTourism 38,968,145 2,900,000 36,068,145 development  \nGrand Total 23,423,103, 19,844,197,485 3,578,905,858 343 \nThe funds that were not warranted were intended for capital projects like construction of Gopele Seed school under UGFIT, construction of Ndirindiri market under USMID which had not \nperformed fully and unspent salary balances. \nThe Accounting Officer explained that he had noted the observation for improvement. \n1.5 Lack of appropriate performance indicators and targets in \nthe work plans  \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the outputs. \nPart A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or \nprograms. \nI reviewed the approved work plan and sampled 3 outputs with a total of 116 activities. \nI noted that all the activities had appropriate performance indicators and targets. \n1.6 Implementation of outputs  \nI assessed the implementation of three (3) outputs with one The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "housing", "page": 9, "level": 2}}]], "page": 9, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], "page": 10, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "hundred and sixteen (116) activities worth UGX. 3,304,645,120 Officer  \nshould \nand noted that One (1) output with two (2) activities and ensure all planned expenditure worth UGX.3,191,217,445 were partially outputs are implemented as indicated in the table below and details in implemented for \nNo Observation Recommendation Partial implementation of planned activities implies that the  \nexpected services to the beneficiary communities were not  \nattained. For example, the district partially implemented the  \nfollowing planned activities. \nDesign and construction Aliba-Ewafa water supply and Sanitation and Design and construction of Single Span Bridge on Kochi Stream. \nThe Accounting Officer noted the observation for improvement. \n1.7 \nDelivery of Services from Implemented Activities  \nT undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under Other service delivery areas  \nI sampled three (2) out of three (2) activities with a total expenditure of UGX.90,534,275. Below is a summary of my findings details of which are provided in Appendix 1b \nNo. Programme Activity Source Total Summary of Audit details of funds expendi findings conclusion ture (Time, Quality,  \n(UGX) Quantity, Cost  \nand", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}]], "page": 10, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], "page": 11, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1; Integrated Mechanized URF 0 No work had Work had not Transport maintenance  \nbeen done due been done Infrastructure er of 8Km of  \nto budget cuts  \ndue to budget And Services cuts Routine URF 90,534,2 117Km Road works Manual 75 maintained for two maintenance  \ninstead of the quarters not planned 113Km\\_ done. Partially done \nThe Accounting Officer should stick to the plan in implementation of activities. \nTable showing the extent of service delivery in focus areas \nNo. Programme Activity Focus Total Summary of Audit details area expendi findings conclusion ture (Time, Quality,  \n(UGX) Quantity, Cost  \nand  \nFunctionali", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}, [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}]], "page": 11, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Natural Resources, Rehabilitatio DWSG 266,370, Drilling of complete Environment, n and 800 borehole fully Climate Change, drilling of", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], "page": 12, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "done. \\|  \nLand And Water boreholes \nRehabilitation of 6 boreholes done  \nAgro- \n2 Irrigation Micro 96,955,0 The irrigation complete industrialization demonstrati scale 00 equipment were  \non farms irrigation \nfully installed in established \nthe two farms.  \nHuman Capital Constructio UGIFT 508,224, The contractor Delayed Development n of seed  \nschool lot 5 \n120 had accessed service the site in delivery Gopere February 2023, seed S.S in \nbut by the time Gimara Sub \nof audt in county. November 2023, work done was estimated at 15", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}, [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}]], "page": 12, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Human Capital Constructio SFG 266,370, All projects fully Complete Development n of pit 800 done  \nlatrines and  \nRehabilitatio  \nn of class  \nroom block  \nin Lomunga", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], "page": 12, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29% November, 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nNo Observation Recommendation \\| 2.1 Utilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX.8,750,645,610, and The", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}, [{"headings_0": {"content": "Functionality)", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}]], "page": 12, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 11, "level": 8}}], "page": 13, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "obtained supplementary funding of UGX.667,184,394 resulting into a should keep in revised wage budget of UGX.9,417,829,610 which was all warranted touch with the MoPS so that staff Out of the total warrants, UGX.8,359,122,223 was utilized by the DLG are  \nrecruited resulting in un-utilized warrants of UGX.1,058,707,387 representing immediately the utilization of 89% as summarized in the table below;  \nban is lifted. \nApproved Supplem Revised Warrant Payments Unspent = Budget entary Budget s UGX. UGX. Bn en UGX. UGX. Bn UGX. Bn UGX. Bn Ar  \n0.67 9.42 1.06", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 11, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 11, "level": 8}}]], "page": 13, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Depart Approve Supple \\| Revised Warran Paymen Unspent ment d  \nmentar Budget ts UGX. ts UGX. Balance Name Budget y UGX. UGX.  \nUGX. UGX.  \nAdminist 837,605, 54,368, 891,973, 891,973, 724,515, 167,457, ration 167 060 227 220 268 952 Finance 142,564, 142,564, 142,564, 76,919,9 65,644,6 524 524 524 14 10 Statutory 207,508, - 207,508, 207,508, 181,753, 25,754,7 Bodies 313 313 313 604 09 Producti 660,909, 70,800, 731,709, 731,709, 569,826, 161,882, on 559 000 559 559 593 966 Health 2,968,40 423,234 3,391,64 3,391,64 3,386,02 5,613,98 9,811 \u201a033 3,844 3,844 9,858 6 Educatio 3,214,15 78,782, 3,292,93 3,292,93 3,014,69 278,241, n 3,984 641 6,625 6,625 4,887 738 Roads 196,047, 15,000, 211,047, 211,047, 111,304, 99,742,9 000 000 000 000 087 13 Water 31,817,0 - 31,817,0 31,817,0 31,785,8 31,171 00 00 00 29 Natural 207,800, 25,000, 232,800, 232,800, 105,468, 127,331, Resource 000 000 000 000 784 216 s \nCommun 115,823, - 115,823, 115,823, 56,570,1 59,252,8 ity Based 076 076 076 83 93 Services  \nPlanning 70,314,7 - 70,314,7 70,314,7 46,727,2 23,587,5 82 82 82 03 79 Internal 27,524,0 - 27,524,0 27,524,0 26,916,1 607,815 Audit 00 00 00 85 Trade 70,168,0 - 70,168,0 70,168,0 26,609,8 43,558,1 and 00 00 00 28 72 Indust  \nTotal \npayroll by end of June, 2023 was captured as a new record and was employees  \nwho considered in my determination of the District\u2019s wage bill. \nwere accounted for go to MoPS for The summary of the validation exercise is shown in the table below;  \nvalidation \nDetails \nNumber of Amount (UGX) Individuals (Annual base pay as per headcount Number of staff as per the payroll 79 749  \n8,382,917,388 Validated as follows \n\\|  \nTotal number of staff verified \\| 679  \n7,406,551,696 complete/fully verified) (A  \nPartially verified(individuals whose 56 873,412,400 information availed at the physical  \nverification did not fulfil all the", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 11, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 11, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 11, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 11, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 11, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 11, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 11, "level": 8}}]], "page": 13, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "requirements) (B)", "metadata": {"headings": [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], "page": 14, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not verified (appeared for validation  \n0 but not verified) (C)  \nThe total number of staff who did not 14 \n102,953,292 appear for headcount (no-shows) (D)  \nSubtotal (A+B+C+D) 8,382,917,388 New records (E \n5,240,024 Total number of employees 736 8,285,204,120 validated (A+B+E \nThe following observations were made; \na) Out of 749 staff on the payroll, (91%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 56 (7%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc) A total of 14(2%) employees on the payroll did not appear for the validation and were categorized as follows; \ni. 4 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who", "metadata": {"headings": [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}, [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}]], "page": 14, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "to the Responsible Officer and the Responsible Permanent Secretary records are duly any change in personal information.  \nupdated and brought to the A total of 32 employees on the payroll had inconsistencies in their NINs attention of the and dates of birth, captured in the payroll and data captured by NIRA Ministry of Public on the National  \nService within a Inconsistent information undermines the integrity of the District\u2019s specified timeline records and may complicate the employee service history and for appropriate retirement procedures. Where the errors in dates of birth increase the action.  \nlength of service, it may lead to the irregular extension of employee  \nservice. \nManagement explained that inconsistence in D.O.B was caused majorly by employees during their first submission of employment records and data captured on the National Identity Cards.", "metadata": {"headings": [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}, [{"headings_0": {"content": "requirements) (B)", "page": 14, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}]], "page": 15, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=|", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 15, "level": 4}}, {"headings_1": {"content": "requirements) (B)", "page": 14, "level": 1}}], "page": 15, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.4 Findings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the accuracy of The", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 15, "level": 4}}, {"headings_1": {"content": "requirements) (B)", "page": 14, "level": 1}}], "page": 15, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "=|", "page": 15, "level": 4}}], "page": 15, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the payroll including planning, budgeting and payments for the period Officer  \nshould of four years (2019/2020-2022/2023).  \nensure that the salary arrears I noted that;  \nposition is verified a) 516 employee records were captured on wrong scale/notches by Internal Auditor leading to an over computation of UGX.304,920,508 and under General and a computation of UGX.314,179,762.  \ncertificate of arrears is obtained before b) A total of 6 employees were not paid salary amounting to payment of the UGX.19,649,230 in the period under review leading to arrears.  \narrears is made by the MoFPED.  \nc) Over-remittance of UGX.856,107,968 and under-remittance of  \nUGX. 282,265,496 of statutory deductions were made by the entity Accounting Officer during the period.  \nshould further ensure timely d) Over-remittance of UGX.92,097,165 and under-remittance of UGX. reconciliation of the 6,924,461 of non-statutory deductions were made by the entity amounts  \nbefore during the period.  \neffecting payments. In addition, the The Accounting Officer attributed the delayed deletions understaffing amounts  \nover in the Human Resources Unit, Obongi was not IFMIS site till 1st July remitted should be 2022 it was launched and started working in November, 2022. And that followed up with a IPPS was installed in May, 2023 and the network challenges have made  \nview of recovery.  \nit non-operational. \nIPPS was installed in May, 2023 and the network challenges have made Officer  \nshould it non-operational.  \ninitiate a process of transfer of salary payment to their new duty stations. \n2.6 Review of the Entity Staff Establishment  \nDuring the audit, I undertook procedures to review the completeness The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "=|", "page": 15, "level": 4}}, [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "=|", "page": 15, "level": 4}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "=|", "page": 15, "level": 4}}]], "page": 15, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], "page": 16, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and relevancy of the entity establishment and noted that;  \nOfficer should liaise i. \nOut of 285 approved positions, a total of 172 positions were filled with the responsible leaving a gap of 113 vacant positions.  \nstakeholders to \nensure \nthat ii. The entity did not have an approved and costed staff sufficient wage is establishment for primary, secondary and tertiary institutions allocated to the while the staff structure for health facilities issued by Ministry of District so as to Health was not incorporated into the district approved structure. recruit the required number of staff.  \niii. \nRelatedly, 114 staff on the payroll were not on the staff list. \nThe Accounting Officer attributed understaffing to wage shortage in some payroll categories and failure to attract suitable candidates in other critical positions. \nOther Matter  \nIn addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 \nImplementation of Key Government Grants/Programmes (FOCUS AREAS) In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}]], "page": 16, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 8}}], "page": 16, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water \nSN Category \\| Activity  \nPlanned \\| Actual", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 8}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 8}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 8}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 8}}]], "page": 16, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 17, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Rural Water and \\| Construction of boreholes \\| 6 \\| 6 Sanitation Sub-Grant Rehabilitation of boreholes 6 6 (traditional component) Construction of VIP latrine 0 0  \n2 Piped Water Sub-Grant Construction of piped water 2 \\| 2 (UgIFT component)  \nscheme at Okukua and Okuni  \nWest  \n\\| \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}, [{"headings_0": {"content": "quantity quantity", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}]], "page": 17, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 17, "level": 1}}], "page": 17, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1. Positive observations  \nThe District utilized all the funds for the grant;  \no  \nAll UGIFT projects were allocated water sources;  \ne  \ne There were no variances between the budgeted amount and the required percentage allocation for Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component), and piped water sub-grant (PWSG) (UgIFT", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 17, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 17, "level": 1}}]], "page": 17, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "component);", "metadata": {"headings": [{"headings_0": {"content": "component);", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 17, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All the projects in the Water Development Grant work plan were in the approved e  \nfive-year development plan;  \no All projects in the approved work plan were in the indicative list of capital", "metadata": {"headings": [{"headings_0": {"content": "component);", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 17, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "investments;", "metadata": {"headings": [{"headings_0": {"content": "investments;", "page": 17, "level": 1}}, {"headings_1": {"content": "component);", "page": 17, "level": 1}}], "page": 17, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The entity undertook desk and field appraisals for all the drilling projects;  \n\u00b0o  \nPPDA Guidelines were complied with while procuring service providers for the eo  \nWater projects;  \nAll the 12 projects that were planned to be implemented in the financial year oc  \n2022/2023 were fully implement;  \no All 6 water facilities were constructed on land where there was proof of ownership in form of signed consent letters by land owners donating the land to the community permanently;  \nAll 6 newly constructed boreholes, and 279 existing boreholes had yields that o  \nwere of the required standard;  \no All the 6 boreholes (100%) pipes bought for borehole works were stainless steel/u-PVC; and  \nAll sampled projects had functional water user committees.  \ne \nFebruary 2023 and contract for casting, drilling and installation of 6 boreholes was signed on 8\" May 2023). \nDelayed procurement causes delayed implementation of projects hence hampering service delivery.  \nThe Accounting Officer explained that the delays were because the District delayed to receive funds to enable it run the water project adverts", "metadata": {"headings": [{"headings_0": {"content": "investments;", "page": 17, "level": 1}}, {"headings_1": {"content": "component);", "page": 17, "level": 1}}, [{"headings_0": {"content": "investments;", "page": 17, "level": 1}}, {"headings_1": {"content": "component);", "page": 17, "level": 1}}], [{"headings_0": {"content": "investments;", "page": 17, "level": 1}}, {"headings_1": {"content": "component);", "page": 17, "level": 1}}]], "page": 17, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "investments;", "page": 17, "level": 1}}], "page": 18, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that funds are planned in advance so that adverts are run in time to avoid delays in project implementation. \n3.1.2.2. Regularity of implementation process  \na) Approval of project designs  \nPara 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires that all piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment.  \nI reviewed project files and noted that none of the projects had their designs approved by the Ministry of Water and Environment. \nAs a result, UGX.80,596,935 for piped water supply system was spent on projects with unapproved designs. \nUnapproved designs cause cost inefficiencies due to need for constant adjustments during implementation. Quality may also be compromised which negatively affects service delivery. \nThe Accounting Officer explained that the two boreholes constructed under the piped water supply system with a view of getting motorised in the future (Okukua and Okuni west boreholes) did not require approved designs from the Ministry of Water and Environment and that they will require the approved designs at motorising stage.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "investments;", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "investments;", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "investments;", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "investments;", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "investments;", "page": 17, "level": 1}}]], "page": 18, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], "page": 18, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that plans approved by the Ministry of Water and Environment are obtained before the projects start. \n3.12.3, Fixed Assets management Maintenance of the asset \nThe Accounting Officer explained that the boreholes had been recorded in the IFMS system at the point of payment. \nRecommendation  \nThe Accounting Officer should ensure that the boreholes are entered in the District asset register in accordance with the Accounting manual. \n3.1.2.4, Monitoring  \na) Preparation and submission of quarterly reports  \nSec 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \n3.1.2.5, Submission of quarterly reports  \nI noted that the entity submitted performance reports for all 4 quarters after the deadlines given for submission of the reports as shown in the table below; \nDetails Deadline for Actual date of Comment submission  \nsubmission  \n10% October, 2022  \n10 November, 2022 \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. \nThe Accounting Officer explained that delays were majorly caused by delays in obtaining PBS extracts due to network challenges. He also attributed delays in reports preparation and submissions to delays in project execution.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}]], "page": 18, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], "page": 19, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the relevant authorities to eliminate delays in the PBS system so that delays in submission of reports are eliminated. \n3.1.2.6. Minimum standards", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}]], "page": 19, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], "page": 20, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should maintain the water quality testing kits and ensure more are obtained. \n3.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program  \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nThe entity budgeted to receive UGX.2,347,747,775 and received all the funds. See table below; \nBudgeted amount (UGX  \nFunds released (UGX  \nVariance (UGX 2,347,747,775 2,347,747,775 0 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1. Positive observation  \nI noted that all the project expenditure vouchers were fully accounted for. \n3.2.2. Areas of Improvement  \n3.2.2.1. UGIFT Projects implemented on untitled land  \nThe PS/ST in a letter dated 04\" November, 2020 notified Accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the district council did not have land titles for UGIFT projects worth UGX.2,998,522,308 implemented as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}]], "page": 20, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 20, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Land Location Land size Contract Payments \nConstruction of seed Gimara Sub \nAmount  \n2,998,522,308 508,224,120 \n3.2.2.2. Monitoring and evaluation of UGIFT Project  \nInstruction 4.31.1 of the Treasury Instructions, 2018 states that Projects shall be monitored to assess progress relative to the implementation plan. Furthermore, Regulation 7(b) of the Local Government Finance and Accounting Regulations, 2007 requires the executive committee of a council monitor the implementation of the council\u2019s programs and projects. \nI noted the entity did not prepare monitoring reports as evidence of monitoring the implementation of UGIFT activities. \nFailure to have monitoring reports/inaccurate monitoring reports negatively affects implementation of the projects according to the bills of Quantities and therefore can lead to misappropriation of funds by the contractor. \nRecommendation \nThe Accounting Officer explained that the District has integrated monitoring together with site meetings where issues identified are discussed and recommendation made thereof \nThe Accounting Officer should ensure that monitoring of UGIFT Project is undertaken and reports prepared on time. \n3.2.3. Implementation of UGiFT Activities  \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that 1 UGIFT project that received funding of UGX.2,998,522,308 was partially implemented. I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nActivity details Pictorial evidence Summary of Audit findings (Time, conclusion Quality, Quantity,  \nCost  \nand \nFunctionali \ncontract had been signed in February 2023.  \ne The contractor had accessed the site in February 2023, but by the time of audit in November 2023, work done was estimated at 15%. Excavation for the foundation of teacher\u2019s quarters was not yet done. Foundation slab for the Admin block, multi -purpose hall, four classroom blocks had been", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}, [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Project", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}]], "page": 20, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "complete.", "metadata": {"headings": [{"headings_0": {"content": "complete.", "page": 22, "level": 2}}, {"headings_1": {"content": "Project", "page": 20, "level": 2}}], "page": 22, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00a9 Walling for one of the classroom blocks  \nhard started.  \nThere was no project sign post Construction of seed  \nschool lot 5 Gopere seed  \nS.S in Gimara Sub county. \nWalling of one of the four  \nclassroom blocks. \n3.3 Education Development Grant  \nThe entity budgeted to receive UGX.333,455,471 and UGX.333,455,471 was received as detailed below; \nBudgeted amount (UGX  \nFunds released (UGX  \nVariance (UGX", "metadata": {"headings": [{"headings_0": {"content": "complete.", "page": 22, "level": 2}}, {"headings_1": {"content": "Project", "page": 20, "level": 2}}, [{"headings_0": {"content": "complete.", "page": 22, "level": 2}}, {"headings_1": {"content": "Project", "page": 20, "level": 2}}], [{"headings_0": {"content": "complete.", "page": 22, "level": 2}}, {"headings_1": {"content": "Project", "page": 20, "level": 2}}], [{"headings_0": {"content": "complete.", "page": 22, "level": 2}}, {"headings_1": {"content": "Project", "page": 20, "level": 2}}]], "page": 22, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "333,455,471", "metadata": {"headings": [{"headings_0": {"content": "333,455,471", "page": 23, "level": 2}}, {"headings_1": {"content": "complete.", "page": 22, "level": 2}}], "page": 23, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "333,455,471", "metadata": {"headings": [{"headings_0": {"content": "333,455,471", "page": 23, "level": 8}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 2}}], "page": 23, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of UGX.333,455,471 released, UGX.325,735,262 had been spent by the time of audit, resulting in an under absorption of UGX.7,720,209 as indicated in the table", "metadata": {"headings": [{"headings_0": {"content": "333,455,471", "page": 23, "level": 8}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 2}}], "page": 23, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 8}}], "page": 23, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Funds released Expenditure (UGX) Unspent (UGX) %age of funds (UGX)  \nabsorbed \n333,455,471 325,735,262 7,720,209 \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.3.1. Positive observations \nAll projects/programs were screened for likely environmental and social impacts o \no Obongi District incorporated education development grants project activities totalling UGX.333,455,474 into the district plans and budgetary framework  \no The entity did not implement any ineligible expenditure  \nThere was no diversion of funds to unplanned activities  \no \nProject Management Committees and Procurement Committees of the 4 sampled o \nprojects/programs sought guidance from the district specialists Procurement files for four sampled projects were properly maintained eo \no All Projects had contract managers appointed from user groups or sector", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 8}}, [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 8}}], [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 8}}], [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 8}}], [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 8}}], [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 8}}], [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 8}}], [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 8}}], [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "333,455,471", "page": 23, "level": 8}}]], "page": 23, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "specialists.", "metadata": {"headings": [{"headings_0": {"content": "specialists.", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], "page": 23, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o User committees sufficiently supervised the 4 sampled projects worth", "metadata": {"headings": [{"headings_0": {"content": "specialists.", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], "page": 23, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.266,370,800", "metadata": {"headings": [{"headings_0": {"content": "UGX.266,370,800", "page": 23, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 23, "level": 1}}], "page": 23, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "monthly financial reports for four sampled projects were submitted in time. \u00a9 \nAll payment certificates were reviewed and certified by the Internal Auditor. o \n3.3.2. Areas of Improvement  \n3.3.2.1,Review of Budgeting and allocation  \na) Selection of schools/ projects for Education Development grant  \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation \nRecommendation  \nThe Accounting Officer should ensure that an up-to-date asset register of education facilities and their condition is maintained and it is used in selection of schools to benefit from the Education Development grant.", "metadata": {"headings": [{"headings_0": {"content": "UGX.266,370,800", "page": 23, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 23, "level": 1}}, [{"headings_0": {"content": "UGX.266,370,800", "page": 23, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 23, "level": 1}}], [{"headings_0": {"content": "UGX.266,370,800", "page": 23, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 23, "level": 1}}], [{"headings_0": {"content": "UGX.266,370,800", "page": 23, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 23, "level": 1}}]], "page": 23, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 24, "level": 1}}, {"headings_1": {"content": "UGX.266,370,800", "page": 23, "level": 8}}], "page": 24, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget allocation for Education Development grant  \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nA review of the budget allocations of Education Development grant revealed that (i) all (100%) was allocated for capital development works (therefore investment service costs not considered) as shown in the table below; \nCategory Budget Amount Standard %age Remarks %age budget budget  \nallocation as allocation  \nper guidelines (C)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 24, "level": 1}}, {"headings_1": {"content": "UGX.266,370,800", "page": 23, "level": 8}}, [{"headings_0": {"content": "b)", "page": 24, "level": 1}}, {"headings_1": {"content": "UGX.266,370,800", "page": 23, "level": 8}}], [{"headings_0": {"content": "b)", "page": 24, "level": 1}}, {"headings_1": {"content": "UGX.266,370,800", "page": 23, "level": 8}}]], "page": 24, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "C=(A/B)", "metadata": {"headings": [{"headings_0": {"content": "C=(A/B)", "page": 24, "level": 8}}, {"headings_1": {"content": "b)", "page": 24, "level": 1}}], "page": 24, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital 333,455,471 At least 95% 100 Allocation expenditure(A) inconsistent with", "metadata": {"headings": [{"headings_0": {"content": "C=(A/B)", "page": 24, "level": 8}}, {"headings_1": {"content": "b)", "page": 24, "level": 1}}], "page": 24, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 24, "level": 8}}, {"headings_1": {"content": "C=(A/B)", "page": 24, "level": 8}}], "page": 24, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Investment  \n0 More than zero 0  \nAllocation  \nservice  \nbut up to 5%  \ninconsistent with", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 24, "level": 8}}, {"headings_1": {"content": "C=(A/B)", "page": 24, "level": 8}}], "page": 24, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "costs(B)", "metadata": {"headings": [{"headings_0": {"content": "costs(B)", "page": 24, "level": 8}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}], "page": 24, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uidelines Total 333,455,471 100 \nNon-allocation of funds to Investment service costs such as developing bills of quantities, environment impact assessment, engineering supervision affects effective implementation of projects; encourages over or under costing of construction projects which leads to either wasteful expenditure or execution of shoddy works to fit into the inadequate allocated funds. \nThe Accounting Officer explained that this 5% is the investment service cost for monitoring and supervision. \nRecommendation  \nThe Accounting Officer should ensure that investment  \ncosts are \nFunds released Exper \u201c= er ( UGX) %age of \u201c", "metadata": {"headings": [{"headings_0": {"content": "costs(B)", "page": 24, "level": 8}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}, [{"headings_0": {"content": "costs(B)", "page": 24, "level": 8}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}], [{"headings_0": {"content": "costs(B)", "page": 24, "level": 8}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}], [{"headings_0": {"content": "costs(B)", "page": 24, "level": 8}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}], [{"headings_0": {"content": "costs(B)", "page": 24, "level": 8}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}]], "page": 24, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 1}}, {"headings_1": {"content": "costs(B)", "page": 24, "level": 8}}], "page": 25, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "absorbed \\| 333,455,471 \\| 325,735,262 7,720,209 98% \n3.3.2.2. Inspection for service delive  \nunder the Education Development Grant  \nI sampled four (04) activities with a total expenditure of UGX.266,370,800 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI noted the following; (See table below) \nNo. Activity details  \nTotal expenditure (UGX) \u2018  \nSummary of findings (Time, Quality, Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 1}}, {"headings_1": {"content": "costs(B)", "page": 24, "level": 8}}, [{"headings_0": {"content": "(UGX)", "page": 25, "level": 1}}, {"headings_1": {"content": "costs(B)", "page": 24, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 1}}, {"headings_1": {"content": "costs(B)", "page": 24, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 1}}, {"headings_1": {"content": "costs(B)", "page": 24, "level": 8}}]], "page": 25, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 25, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 1}}], "page": 25, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1; Rehabilitation of 1 block  \nInspections were carried of 4 classrooms at  \nout on 06/11/2023 and Lomunga P/S in Gimara  \nthe following were noted. S/C.  \ne The contractor was not on site.  \nContractor: Afri Timber  \ne The gutters had not yet dealers (U) Ltd  \nbeen fixed. The school could therefore not Contract price:  \nharvest rain water. 169,600,200  \ne The floor of the renovated structure was cracked. \n2; Construction of 5 stances  \nvip latrines with NE STREET, washroom for girls Dello \u2014 \nInspections were carried out 06/11/2023.  \non  \ne The construction was \\|  \np/s.  \ndone and the latrines TOD WOU ORG Tr  \nwere already in use Re \u2014  \nContractor: Hotel  \ne No major defects were Babahaki SMC.  \nseen on the latrines. \nContract price: 34,258,500", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 25, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 25, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 25, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 25, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 1}}]], "page": 25, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BEE", "metadata": {"headings": [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], "page": 25, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the issues identified had been communicated to the contractors for action. \nRecommendation \n3.4.1. Positive observations  \no All funds meant for onward disbursement to subprojects were transferred as received  \no The entity didn\u2019t implement unapproved sub projects  \nAll sub projects were monitored by respective project managers  \noe \n3.4.2. Areas of improvement  \n3.4.2.1.Funding and absorption  \nSection 5.2 of the DRDIP Operation Manual, 2019 provides that the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. The OPM is charged with communicating the allocations for the project resources to the participating districts for planning and subsequent funding. Section 5.1 of the DRDIP Operation Manual, 2019 provides that the disbursement of subproject funds to the districts shall be based on the request by the CAO for the approved subprojects. \nI reviewed the budget performance of Obongi District and noted the following; \nObongi District received UGX.3,361,024,271, out of UGX.4,129,327,000 budgeted (88%) for the financial year 2022/23. All the UGX.3,361,024,271 received was spent by the District as indicated in the table below; \nSN Purpose Budgeted Released Variance\u2019 in\\| Expenditure Unabs amount UGX amount by releases \norbed OPM UGX  \n1 Social and 3,242,998,000 3,030,000,00 212,998,000 3,030,000,000 0 Economic \n0  \nServices  \nInfrastructure  \nSustainable 0 0 0 0 0 Environmental  \nManagement  \nLivelihoods 92,500,000 92,500,000 0 92,500,000 0 Program  \n793,829,000 508,524,271 285,304,729 508,524,271 0 Operations  \n\\|\\_\\_\\| Total 4,129,327,000 \\|3,631,024,271 498,302,729 3,631,024,271 0 \n3.4.2.2.Non-functional subprojects (Idle Sub projects)  \nSection 3.2(a) of the DRDIP Operation Manual, 2019 provides that only those \nSubproject Sub Funding Audit Comment component Received  \nConstruction of Staff SESI  \nhouse, OPD and Maternity  \nward at Iboa HCII \n1,353,400,000 Project completed in May 2023, however, it is idle. No equipment for maternity ward. And project not commissioned", "metadata": {"headings": [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}, [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 25, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}]], "page": 25, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total | |", "metadata": {"headings": [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], "page": 27, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This left the infrastructure idle for more than five months since the completion and denied the communities service delivery. Further, the facility still uses tents which were donated by UNHCR as OPD and Maternity wards. These gaps undermine the program objective of providing support to the poor and vulnerable people in the refugee hosting areas. The Accounting Officer explained that communication was made to OPM in letter dated 20\u00b0 March 2023 requesting for equipment for various Health Facility Recommendation The Accounting Officer should liaise with OPM and plan for equipment for Iboa Health Centre II and expedite the commissioning of the newly constructed structures so as to improve service delivery. 3.4.2.3. Implementation of project activities I reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. I made the following observations; a) Infrastructure subprojects Section 5.1 of the DRDIP Operation Manual, 2019 provides that the disbursement of subproject funds to the districts shall be based on the request by the CAO for the approved subprojects. I noted that UGX.23,055,129,831 was released by OPM and subsequently disbursed by the district to 29 subprojects for implementation. I reviewed progress reports and interviewed the DRDIP desk officer and noted the following; o 24 subprojects that received UGX.18,873,729,831 were still ongoing (partially implemented) as at the close of the financial year. b) Livelihoods Program UGX.4,536,400,000 was released by OPM and subsequently disbursed to 124 subproject groups for small businesses. A review of the progress reports and interviews with the DRDIP desk officer revealed the following; o 69 subproject groups that received UGX.2,688,000,000 were ongoing as at the close of the financial year. o 55 subproject groups that received UGX.1,848,400,000 were fully implemented as at the close of the financial year. See appendix 3 The program objective of providing services to the community was not achieved within the financial year for the partially implemented livelihood subprojects. The Accounting Officer explained that Livelihood subprojects are running subprojects whose activities do not end in a FY for instances VRF, SIF, Crop farming which are season based The Accounting should expedite the completion of remaining sub projects. c) Sustainable environmental management UGX.9,532,216,435 was released by OPM and subsequently disbursed to 155 subproject groups for sustainable environment management subprojects. A review of the progress reports and interviews with the DRDIP desk officer", "metadata": {"headings": [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}, [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total | |", "page": 27, "level": 1}}, {"headings_1": {"content": "BEE", "page": 25, "level": 3}}]], "page": 27, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "irregularities;", "metadata": {"headings": [{"headings_0": {"content": "irregularities;", "page": 29, "level": 2}}, {"headings_1": {"content": "Total | |", "page": 27, "level": 1}}], "page": 29, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe 34 subprojects worth UGX.2,312,041,551 that had stalled remained un implemented by the time of the audit.  \nUGX.534,842,230 that had been transferred to the implementing partners for 10 o  \nsub projects had not been reimbursed. The subprojects had not been implemented. See Appendix 4 \nThe program objective of providing services to the community was not achieved. \nThe Accounting Officer explained that the Implementing partners were contracted by OPM and therefore the CPMC and CPC did not have input and that they had communicated to OPM about the concern. \nRecommendation  \nThe Accounting Officer should liaise with OPM to ensure that the implementing partners execute the contracted works or refund the funds advanced to them. \n3.4.2.5.Inspection for service delivery projects implemented in FY 2021/22 and 2022/23  \nI sampled three (3) Sub projects/Sub groups worth UGX.3,633, 400,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nThe following was observed; \nSs Sub project/Sub Details of Pictorial Evidence", "metadata": {"headings": [{"headings_0": {"content": "irregularities;", "page": 29, "level": 2}}, {"headings_1": {"content": "Total | |", "page": 27, "level": 1}}, [{"headings_0": {"content": "irregularities;", "page": 29, "level": 2}}, {"headings_1": {"content": "Total | |", "page": 27, "level": 1}}], [{"headings_0": {"content": "irregularities;", "page": 29, "level": 2}}, {"headings_1": {"content": "Total | |", "page": 27, "level": 1}}], [{"headings_0": {"content": "irregularities;", "page": 29, "level": 2}}, {"headings_1": {"content": "Total | |", "page": 27, "level": 1}}], [{"headings_0": {"content": "irregularities;", "page": 29, "level": 2}}, {"headings_1": {"content": "Total | |", "page": 27, "level": 1}}], [{"headings_0": {"content": "irregularities;", "page": 29, "level": 2}}, {"headings_1": {"content": "Total | |", "page": 27, "level": 1}}], [{"headings_0": {"content": "irregularities;", "page": 29, "level": 2}}, {"headings_1": {"content": "Total | |", "page": 27, "level": 1}}]], "page": 29, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation(s", "metadata": {"headings": [{"headings_0": {"content": "Recommendation(s", "page": 29, "level": 1}}, {"headings_1": {"content": "irregularities;", "page": 29, "level": 2}}], "page": 29, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N groups findings )", "metadata": {"headings": [{"headings_0": {"content": "Recommendation(s", "page": 29, "level": 1}}, {"headings_1": {"content": "irregularities;", "page": 29, "level": 2}}], "page": 29, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Time,", "metadata": {"headings": [{"headings_0": {"content": "(Time,", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation(s", "page": 29, "level": 1}}], "page": 29, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "(Time,", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation(s", "page": 29, "level": 1}}], "page": 29, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 29, "level": 1}}, {"headings_1": {"content": "(Time,", "page": 29, "level": 1}}], "page": 29, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and  \nFunctionality  \n\\| PoP  \n1 Subproject 1- The works had Nun li  \nThe Accounting Officer Construction of been REN should expedite the Staff house, OPD completed by \\| 71 Ves  \nprocess \nof and Maternity ward July 2023, \n\\|  \nLos commissioning the a  \nat Iboa HCII however, the ER \nte)  \nfacility such that it can 4  \nContractor: Lubra site and facility i \n\\|  \nbe put to use.", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 29, "level": 1}}, {"headings_1": {"content": "(Time,", "page": 29, "level": 1}}, [{"headings_0": {"content": "Quantity,", "page": 29, "level": 1}}, {"headings_1": {"content": "(Time,", "page": 29, "level": 1}}], [{"headings_0": {"content": "Quantity,", "page": 29, "level": 1}}, {"headings_1": {"content": "(Time,", "page": 29, "level": 1}}], [{"headings_0": {"content": "Quantity,", "page": 29, "level": 1}}, {"headings_1": {"content": "(Time,", "page": 29, "level": 1}}], [{"headings_0": {"content": "Quantity,", "page": 29, "level": 1}}, {"headings_1": {"content": "(Time,", "page": 29, "level": 1}}]], "page": 29, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9\u00a2", "metadata": {"headings": [{"headings_0": {"content": "9\u00a2", "page": 30, "level": 2}}, {"headings_1": {"content": "Quantity,", "page": 29, "level": 1}}], "page": 30, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ayusayew yes ay} pey papuey 0} \u201cSOIIDeJ pjno yOu au} Sy4J0M", "metadata": {"headings": [{"headings_0": {"content": "Ayusayew yes ay} pey papuey 0} \u201cSOIIDeJ pjno yOu au} Sy4J0M", "page": 30, "level": 3}}, {"headings_1": {"content": "9\u00a2", "page": 30, "level": 2}}], "page": 30, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "J0peuquo9 Shay alojalau\\} Jo pey s33 \u2019I9ABMOUY jou paulejulew padoijsap \u201cysnq sainyonys papuno.uns punodwoy Jou \"3uop sb1ey>-uI Aue) 34\\} sem Buiuolpun, AlaA Bulule;dxe \u201cJEQWa08q", "metadata": {"headings": [{"headings_0": {"content": "Ayusayew yes ay} pey papuey 0} \u201cSOIIDeJ pjno yOu au} Sy4J0M", "page": 30, "level": 3}}, {"headings_1": {"content": "9\u00a2", "page": 30, "level": 2}}], "page": 30, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jeyuswuolaAus jou \"Duop SsIoMOJ pey \u2018pajuejd say} usoq pue 318M Aq Mau aJaM Aq umoJ6", "metadata": {"headings": [{"headings_0": {"content": "jeyuswuolaAus jou \"Duop SsIoMOJ pey \u2018pajuejd say} usoq pue 318M Aq Mau aJaM Aq umoJ6", "page": 30, "level": 6}}, {"headings_1": {"content": "Ayusayew yes ay} pey papuey 0} \u201cSOIIDeJ pjno yOu au} Sy4J0M", "page": 30, "level": 3}}], "page": 30, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aI] pue sse\u01315 yeA pamalalstul Jo pue poulej\\|dwos dejos you aut sub] \"wip Bununossy yeu) BuiuoissiuWos ans psjess w8T", "metadata": {"headings": [{"headings_0": {"content": "jeyuswuolaAus jou \"Duop SsIoMOJ pey \u2018pajuejd say} usoq pue 318M Aq Mau aJaM Aq umoJ6", "page": 30, "level": 6}}, {"headings_1": {"content": "Ayusayew yes ay} pey papuey 0} \u201cSOIIDeJ pjno yOu au} Sy4J0M", "page": 30, "level": 3}}], "page": 30, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sJoyenb asnedeq 9A 9U} ssasse Ay\u0131jenb \u201cOpIisul Ppadse BWOS pue Auado\u0131d", "metadata": {"headings": [{"headings_0": {"content": "sJoyenb asnedeq 9A 9U} ssasse Ay\u0131jenb \u201cOpIisul Ppadse BWOS pue Auado\u0131d", "page": 30, "level": 3}}, {"headings_1": {"content": "jeyuswuolaAus jou \"Duop SsIoMOJ pey \u2018pajuejd say} usoq pue 318M Aq Mau aJaM Aq umoJ6", "page": 30, "level": 6}}], "page": 30, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "metadata": {"headings": [{"headings_0": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}, {"headings_1": {"content": "sJoyenb asnedeq 9A 9U} ssasse Ay\u0131jenb \u201cOpIisul Ppadse BWOS pue Auado\u0131d", "page": 30, "level": 3}}], "page": 30, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018GdO pue Jou JBAO BSOU\\}  \nSul Any uaaq pey Adu\\} ay\\} Sul 43A0", "metadata": {"headings": [{"headings_0": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}, {"headings_1": {"content": "sJoyenb asnedeq 9A 9U} ssasse Ay\u0131jenb \u201cOpIisul Ppadse BWOS pue Auado\u0131d", "page": 30, "level": 3}}], "page": 30, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "metadata": {"headings": [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], "page": 30, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I \nI \n2 e Sub project 2 - There was no \nThe Accounting Officer Construction of project sign \nshould liaise with the Doctor\u2019s House post despite \ncontractor and at Itula H/C III being costed in \nexpedite works since Contractor: MAC the BOQ \neven the December Business World \ncontract extension was Limited The fast approaching. construction  \nContract works were  \namount: estimated at  \nUGX.265,000,000 40%, despite  \nthe contract Front view of the doctor\u2019s  \nhaving expired house at Itula HCIII  \nin August 2023. \nPlastering, roofing works, electrical  \nworks, solar installation, environment aspects etc had not yet been done.  \nThe audit team arrived on site at \n4pm, however, there were only two workers on sight. Site foreman was not on site and no construction work  \nwas taking place. \nThe latrine construction  \nhad not yet started. \nThe Accounting Officer explained that the contractor had been a \nagriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nMy review of the approved budget estimates and detailed Central Government Grants performance noted that the District received UGX.98,275,000 out of UGX.98,275,000 budgeted (100%). Out of the funds received UGX.26,000,000 (26%) was spent on capital developments while UGX.70,955,000 (74%) on complementary activities. Out of the UGX.98,275,000 received, the entity spent UGX.91,650,000 (99%) as indicated in the table below; \nItem Revised Warrants/ Total Variance % budget Release expenditure (as absorption per payment \nA  \nQuarter one 24,568,750 Quarter two 24,568,750", "metadata": {"headings": [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}, [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}], [{"headings_0": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, {"headings_1": {"content": "'saysnq SyJOM Bumlang] Bumueid WEJISAS \"Auadoud JIN1NO 2a} pofoid", "page": 30, "level": 2}}]], "page": 30, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "file)", "metadata": {"headings": [{"headings_0": {"content": "file)", "page": 32, "level": 1}}, {"headings_1": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}], "page": 32, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "D= (B-C) (D/B)\\*100 0 0 0 0 0 0 Quarter 24,568,750 98,275,000 7,945,000 90,330,000 8 three  \nQuarter 24,568,750 0 89,010,000 1,320,000 91 Four  \nTotal 98,275,000 98,275,000 \\| 96,955,000 91,650,000 99 \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "file)", "page": 32, "level": 1}}, {"headings_1": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}, [{"headings_0": {"content": "file)", "page": 32, "level": 1}}, {"headings_1": {"content": "pey uaaq au} Sy4 ay jeu} Jejos 8.19M SuL 30 AO} \u20ac202", "page": 30, "level": 1}}]], "page": 32, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 32, "level": 2}}, {"headings_1": {"content": "file)", "page": 32, "level": 1}}], "page": 32, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n3.5.1 Positive observations  \no There were no variances between the budgeted amount and the required program percentage allocation for capital development and complementary", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 32, "level": 2}}, {"headings_1": {"content": "file)", "page": 32, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 32, "level": 2}}, {"headings_1": {"content": "file)", "page": 32, "level": 1}}]], "page": 32, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "category", "metadata": {"headings": [{"headings_0": {"content": "category", "page": 32, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 32, "level": 2}}], "page": 32, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The entity did not spend funds on ineligible activities  \noe Expenditure categories for the complimentary services were allocated to the rightful codes  \noe All 2 planned irrigation equipment were delivered to the selected district locations. \nmobilization, awareness, farm visits, demonstrations and farm field schools. Details in table below; \nSN Description  \nBudgeted Amount \n1 Awareness of political leaders", "metadata": {"headings": [{"headings_0": {"content": "category", "page": 32, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 32, "level": 2}}, [{"headings_0": {"content": "category", "page": 32, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 32, "level": 2}}], [{"headings_0": {"content": "category", "page": 32, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 32, "level": 2}}], [{"headings_0": {"content": "category", "page": 32, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 32, "level": 2}}]], "page": 32, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14,740,000", "metadata": {"headings": [{"headings_0": {"content": "14,740,000", "page": 33, "level": 8}}, {"headings_1": {"content": "category", "page": 32, "level": 8}}], "page": 33, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Procurement monitoring and supervision of irrigation", "metadata": {"headings": [{"headings_0": {"content": "14,740,000", "page": 33, "level": 8}}, {"headings_1": {"content": "category", "page": 32, "level": 8}}], "page": 33, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "26,000,000", "metadata": {"headings": [{"headings_0": {"content": "26,000,000", "page": 33, "level": 8}}, {"headings_1": {"content": "14,740,000", "page": 33, "level": 8}}], "page": 33, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "equipment installation \n3 Awareness of farmers  \n39,303,000 Conducting farm visits", "metadata": {"headings": [{"headings_0": {"content": "26,000,000", "page": 33, "level": 8}}, {"headings_1": {"content": "14,740,000", "page": 33, "level": 8}}, [{"headings_0": {"content": "26,000,000", "page": 33, "level": 8}}, {"headings_1": {"content": "14,740,000", "page": 33, "level": 8}}]], "page": 33, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18,232,000", "metadata": {"headings": [{"headings_0": {"content": "18,232,000", "page": 33, "level": 2}}, {"headings_1": {"content": "26,000,000", "page": 33, "level": 8}}], "page": 33, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Demonstrations  \n0 \nFarmer field schools 0", "metadata": {"headings": [{"headings_0": {"content": "18,232,000", "page": 33, "level": 2}}, {"headings_1": {"content": "26,000,000", "page": 33, "level": 8}}, [{"headings_0": {"content": "18,232,000", "page": 33, "level": 2}}, {"headings_1": {"content": "26,000,000", "page": 33, "level": 8}}]], "page": 33, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "98,275,000", "metadata": {"headings": [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], "page": 33, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "However, I noted that the outputs for complementary activities were inadequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were also not prepared as required. \nAs a result, I was unable to analyse and confirm planned and actual outputs in relation to mobilization, awareness, farm visits, demonstrations and farm field schools as required by the guidelines. \nFailure to adhere to the budget negatively affects the delivery of services and contradicts the purpose of budgeting. \nThe Accounting Officer explained that the work plan had come from the MAAIF which was pre-determined. \nRecommendation \nThe Accounting Officer should follow the budget in implementation of the program activities. \nb) Failure of the supplier to offer training and technical support to the farmers during the warranty period  \nParagraph 4.2 (18) of the Grant, Budget and Implementation Guidelines-Micro Scale Irrigation, 2020 provides for servicing and maintenance during the warranty period where the supplier offers technical training & support to the farmer. \nc) Inspection for service delivery \nprojects implemented in FY 2022/23  \nBy the time of audit on 08/11/2023, the entity had installed 2 irrigation equipment on two demonstration farms. I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The details are in table below; \nN Name Location Equipment Value of Pictorial  \nSummary of findings o. of (Village, supplier and equipment evidence (Time, Quality, benefici Parish and procurement (UGX)  \nQuantity, Cost and a sub-coun reference Functionality) 1 Aliga Yakinamiji Adritex, 7,945,000  \nGabriel Village,  \nYakinamigi OBON913/SUP \ne The contractor had fully supplied the \\\\  \nward, LS/22- \nhost farmer with the ;  \ni  \nObongi 23/00004 Bee = irrigation Town  \nequipment.  \nCouncil Ae e The mechanical age water pump, the tri- pod sprinkler and water hose were Se ae 1  \nPa aaa eased fully functional. Je However, the supplier had not come back on site to LS give technical support.", "metadata": {"headings": [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}, [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}]], "page": 33, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Mamutu Palio Village, Adritex, 17,945,000  \nILL  \nPaul, Gopele  \n=) e The contractor, 5.  \nParish, OBON913/SUP : Adritex, had supplied Gimara sub LS/22-  \nall the irrigation county 23/00004 equipment. The water tank reservoir had been installed, sprinklers had been installed  \nand functioning fully.  \ne However, the water drippers were not working.  \nThe supplier  \nhad promised to rectify the problem of water drippers but had not yet done so by the time of audit.  \nLI", "metadata": {"headings": [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], "page": 34, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that work was on going and the contractor was on site \nSupport to selected district LGs hosting refugees to improve planning, land tenure e \nsecurity, and small-scale infrastructure investments. \nObongi District received UGX.8,834,734,726, out of UGX.9,346,400,210 budgeted as indicated below; \nFinancial Year Budget UGX", "metadata": {"headings": [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}, [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "98,275,000", "page": 33, "level": 2}}, {"headings_1": {"content": "18,232,000", "page": 33, "level": 2}}]], "page": 34, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(a)", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 35, "level": 8}}, {"headings_1": {"content": "98,275,000", "page": 33, "level": 2}}], "page": 35, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2018/2019  \n0 \nRelease/warrant UGX Variance Ugx \n2019/2020 3,642,088,175 1,214,029,392 2,428,058 = 2020/2021", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 35, "level": 8}}, {"headings_1": {"content": "98,275,000", "page": 33, "level": 2}}, [{"headings_0": {"content": "(a)", "page": 35, "level": 8}}, {"headings_1": {"content": "98,275,000", "page": 33, "level": 2}}], [{"headings_0": {"content": "(a)", "page": 35, "level": 8}}, {"headings_1": {"content": "98,275,000", "page": 33, "level": 2}}]], "page": 35, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,365,018,848", "metadata": {"headings": [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], "page": 35, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2021/2022 \\| 1,947,326,088 \\| 3,  \n2022/2023 1,391,967,099 \\| 8,834,734, 308,360,398 \\_-1,916,393,299 Total 9,346,400,210 726 \\| 511,665,484 \nI developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. \nI made the following observations; 3.6.1. Positive observations \noe District technical team identified and prioritized gaps in the community based services, and prioritized specific infrastructure to be funded  \nThe district had ESMPs for the running projects  \n0 \nThere were no irregularities in relation to procurement of service providers 8 \nThere were no expenditures on ineligible projects 80 \n0000 \nMLHUD approved the technical specifications of procured tooling  \nAll funds under the program were accounted for  \nThere was no overstatement of expenditure on USMID-AF activities Recommendations by the monitoring and evaluation team were implemented \n3.6.2. Areas of improvement  \n3.6.2.1.Planning and Budget performance  \na) Failure to meet access conditions for the grant  \nArticle 4 (b) of the Program Participating Agreement requires the local government to meet the minimum access conditions for the grant as set out in the performance assessment tool. \nI observed that the district did not meet the minimum access conditions for the grant as indicated in the table below; \nFailure to meet the minimum access conditions for the grant affects program implementation and delays delivery of services to the intended beneficiaries. \nThe Accounting Officer explained that government had halted the recruitment of Heads of Department awaiting the payroll audit report and that they were waiting for advice from government on what next course of action to take.", "metadata": {"headings": [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}, [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}], [{"headings_0": {"content": "2,365,018,848", "page": 35, "level": 8}}, {"headings_1": {"content": "(a)", "page": 35, "level": 8}}]], "page": 35, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "2,365,018,848", "page": 35, "level": 8}}], "page": 36, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that substantive heads of departments are recruited once government recruitment resumes. \nb) Funding and Absorption  \nOut of the approved budget of UGX.9,346,400,210 for USMID AF activities, UGX.8,834,734,726 was released/availed to the entity during the period under review representing 94.5 % performance. The table below shows the details for releases for funds. \nTable: Summary of USMID Budget and Actual release variations \nFinancial Year Budget UGX \nRelease/warrant Variance Ugx ALTE \n2021/2022 1,947,326,088 1,947,326,088\\| 0] 2022/2023 1,391,967,099 3,308,360,398 -1,916,393,299 Total 9,346,400,210 8,834,734,726 511,665,484 \nOut of the availed amount of UGX.8,834,734,726 for USMID-AF activities, UGX.3,981,086,956 was spent by the entity during the period under review leading to an under absorption of UGX.1,274,599,530. \nTable: showing variations between Actual release and expenditure \nFinancial Absorption", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "2,365,018,848", "page": 35, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "2,365,018,848", "page": 35, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "2,365,018,848", "page": 35, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "2,365,018,848", "page": 35, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "2,365,018,848", "page": 35, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "2,365,018,848", "page": 35, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "2,365,018,848", "page": 35, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "2,365,018,848", "page": 35, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "2,365,018,848", "page": 35, "level": 8}}]], "page": 36, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Released", "metadata": {"headings": [{"headings_0": {"content": "| Released", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 1}}], "page": 36, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX", "metadata": {"headings": [{"headings_0": {"content": "UGX", "page": 36, "level": 3}}, {"headings_1": {"content": "| Released", "page": 36, "level": 3}}], "page": 36, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2018/2019", "metadata": {"headings": [{"headings_0": {"content": "2018/2019", "page": 36, "level": 8}}, {"headings_1": {"content": "UGX", "page": 36, "level": 3}}], "page": 36, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Expenditure mens UGX \u201cVariance UGX SSRI,  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "2018/2019", "page": 36, "level": 8}}, {"headings_1": {"content": "UGX", "page": 36, "level": 3}}], "page": 36, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "2018/2019", "page": 36, "level": 8}}], "page": 37, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should always ensure that all funds availed are absorbed and spent for the planned purpose. \n3.6.2.2. Utilization of Program Funds \na. \nFailure to revote unspent funds  \nSection 7.3.1 of POM 2019 requires that the funds committed (not yet utilized) funds by end of each current FY shall be utilized in the ensuing FY by the Local Governments. However, it was observed that out of UGX.4,853,647,770 (cumulative figure for all the years) unspent by the entity UGX.1,916,393,299 representing 39% was revoted by MOFPED. See table below \nFinancial year Unspent  \nAmount revoted (obtained Variance Ugx balance \u201ein proceeding year)\\_\\_\\_ (a-b)  \n\\| \\_ EEE  \nER ER ST ETA 2018/2019 0 0 \\| 0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "2018/2019", "page": 36, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "2018/2019", "page": 36, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "2018/2019", "page": 36, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "2018/2019", "page": 36, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "2018/2019", "page": 36, "level": 8}}]], "page": 37, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 2,365,018848[ 885,018,848", "metadata": {"headings": [{"headings_0": {"content": "| 2,365,018848[ 885,018,848", "page": 37, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], "page": 37, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2021/2022 470,132,490; Ci\u2018,", "metadata": {"headings": [{"headings_0": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}, {"headings_1": {"content": "| 2,365,018848[ 885,018,848", "page": 37, "level": 5}}], "page": 37, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2022/2023", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], "page": 37, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to revote unspent project funds leading to delays to pay the contractors and penalties to the districts/municipals/cities. \nThe Accounting Officer explained that the unspent balances had been revoted in the second quarter of this FY 2023/24 and that the funds were committed for the ongoing works to be completed by 31% December 2023. \nRecommendation \nThe Accounting Officer should liaise with MoFPED to ensure that swept back funds are revoted. \n3.6.2.3. Inspection for service delivery projects implemented in 2022/23  \nI sampled four (4) projects with a total expenditure of UGX.4,452,170,476 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nThe following were observed; \nConstruction of 938,004,32 \nI inspected the site and The interviewed the sub Accounting community/res 0  \ncounty chief of Itula on Officer ource \ncentre at  \n06/11/2023 and noted should Itula \nsub  \nthe following. ensure that county.  \nThe contractor had the finished e  \nfinished the work and projects are Contractor-  \nhanded over the site commissione Agweru  \nto the district in June d and put to General", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}, [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}]], "page": 37, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. use. Also, the Merchandise  \nAlthough work had Accounting Ltd  \nbeen completed, the Officer building had should liaise remained idle for with the Front view of the", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], "page": 38, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "more than 4 months. contractor to resource centre. The building had ensure that Although the started to deteriorate the identified work had been because it was not snags are completed in under use and there rectified. June 2023, the was no maintenance  \nbuilding had done.  \nremained idle by e Bushes had over  \n\u201athe time of grown in the  \ninspection in compound.  \nNovember 2023 The contactor had  \nwith over grown  \nplanted some grass,  \n\\_ bushes  \nbut this was not  \nproperly kept and it  \nwas destroyed by the  \nweeds and bush.  \nThe sub county chief  \nexplained that they  \nwere waiting for commissioning of  \nthese projects and  \nofficial hand over to  \nthe sub coun \nArster SS Karen \u201c8 \\| te  \n& \nweir  \n>  \n5 a \nof the \u00b0 Land scapping and up shops the environmental market at of the Ndirindiri. (Phase aspect to one). Parked on \ncontract were yet \nthe verandah of \nbe done \nthe lock up shop is one of the supplied motor \nThe double cabin pick-up and two motorcycles which were to be supplied by the contractor were delivered and under use by the time of audit. \nThe double cabin  \npick-up which  \nwas supplied by  \nthe contractor,  \nBygon Enterprise  \nLtd. carried out inspections The I  \nConstruction of 966,199,96 \nof the project and noted Accounting resource 0 the following; Officer centre at \neWork had been should Palorinya S/C. \ncompleted in March ensure that 2023, however; the finished The contractor had projects are Contractor:  \ne  \nnot handed over the \ncommissione Reliefline  \nkeys of the facility to d and put to Inspection the district. use. Also, the The structure was idle Accounting date:  \ne", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}, [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}], [{"headings_0": {"content": "2022/2023", "page": 37, "level": 8}}, {"headings_1": {"content": "2021/2022 470,132,490; Ci\u2018,", "page": 37, "level": 1}}]], "page": 38, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "06/11/2023.", "metadata": {"headings": [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}], "page": 39, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and abandoned. The \nOfficer compound was un should liaise The Abandoned kept with over grown with the fully complete bushes and shrubs. contractor to USMID project of \nCompound works like ensure that paving the compound the identified resource centre  \na  \nPalorinya S/C. had been fully done snags are at  \nI interviewed the but had grown \nrectified. \nhad not been handed over to the district.  \ne The objective for construction of this facility has not been achieved.", "metadata": {"headings": [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}, [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}], [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}], [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}], [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}]], "page": 39, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Construction of 802,571,00 market stalls 0  \nand restaurant  \nat Ndirindiri  \nMarket", "metadata": {"headings": [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}], "page": 40, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Contractor: Bygon Enterprise \n3.6.2.4. Idle Projects \ne By the time of The inspections on Accounting 06/11/2023, the Officer contractor; Bygon should liaise Enterprise Ltd was with the on site. contractor e Project was and ensure estimated to be at that the 38% complete by works is the clerk of works. expedited.  \ne Roofing of the  \nmarket stalls was on  \nOn going works  \n:  \nfor construction ans  \nof market stalls \u00b0 \u2018vastering, casting ti  \nof work tops, splash  \nand restaurant at  \nNdirindiri ae Market apron and finishes  \nhad not yet been  \ndone \nThrough inspections, I noted two projects worth UGX.1,904,204,280 which had been fully completed but had not yet been utilised. See table below \nProject Project Audit comment \n", "metadata": {"headings": [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}, [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}], [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}], [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}], [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}], [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}]], "page": 40, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of resource centre at", "metadata": {"headings": [{"headings_0": {"content": "06/11/2023.", "page": 39, "level": 8}}, {"headings_1": {"content": "2022/2023", "page": 37, "level": 8}}], "page": 40, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Palorinya S/C.", "metadata": {"headings": [{"headings_0": {"content": "Palorinya S/C.", "page": 40, "level": 8}}, {"headings_1": {"content": "06/11/2023.", "page": 39, "level": 8}}], "page": 40, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount  \n966,199,960 Work completed in March 2023 but project is Idle \n", "metadata": {"headings": [{"headings_0": {"content": "Palorinya S/C.", "page": 40, "level": 8}}, {"headings_1": {"content": "06/11/2023.", "page": 39, "level": 8}}, [{"headings_0": {"content": "Palorinya S/C.", "page": 40, "level": 8}}, {"headings_1": {"content": "06/11/2023.", "page": 39, "level": 8}}]], "page": 40, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Construction of community/resource 938,004,320 Completed in June 2023 centre at Itula sub county.", "metadata": {"headings": [{"headings_0": {"content": "Palorinya S/C.", "page": 40, "level": 8}}, {"headings_1": {"content": "06/11/2023.", "page": 39, "level": 8}}], "page": 40, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "but not under use", "metadata": {"headings": [{"headings_0": {"content": "Palorinya S/C.", "page": 40, "level": 8}}, {"headings_1": {"content": "06/11/2023.", "page": 39, "level": 8}}], "page": 40, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Po 4, 904,204,280", "metadata": {"headings": [{"headings_0": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}, {"headings_1": {"content": "Palorinya S/C.", "page": 40, "level": 8}}], "page": 40, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This defeats the purpose and objective of the project. Projects being idle leads to their deterioration due to lack of maintenance. \nThis was caused by delayed commissioning of the completed projects by the responsible stakeholders. \nThe objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented in accordance with the work plan and to the desired quality. \na) Funding for road activities under URF  \nThe district received UGX.620,283,658 from Uganda Road Fund and transferred UGX.439,722,236 to its Town council and sub counties. The balance of UGX.180,561,422 was to be utilized on District Roads. \nA review of the district work plans revealed that UGX.134,627,374 was budgeted to cater for District roads activities using Road gangs and the force Account mechanism. \nI noted that the district did not receive all its budget funds. Out of the total budget of UGX.192,445,374, only UGX.180,561,422 (94%) was received resulting into a shortfall of UGX.11,883,952 (6%) as indicated in the table below. \nCategory Planned Annual Actual Variance :  \nExpenditure Expenditure Expenditure Routine Manual Maintenance 114,077,554 90,534,275 23,543,279 Routine Mechanized 20,549,820 29,382,000 -8,832,180 Maintenance \nOther Structures (Culvert", "metadata": {"headings": [{"headings_0": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}, {"headings_1": {"content": "Palorinya S/C.", "page": 40, "level": 8}}, [{"headings_0": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}, {"headings_1": {"content": "Palorinya S/C.", "page": 40, "level": 8}}], [{"headings_0": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}, {"headings_1": {"content": "Palorinya S/C.", "page": 40, "level": 8}}], [{"headings_0": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}, {"headings_1": {"content": "Palorinya S/C.", "page": 40, "level": 8}}], [{"headings_0": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}, {"headings_1": {"content": "Palorinya S/C.", "page": 40, "level": 8}}], [{"headings_0": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}, {"headings_1": {"content": "Palorinya S/C.", "page": 40, "level": 8}}], [{"headings_0": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}, {"headings_1": {"content": "Palorinya S/C.", "page": 40, "level": 8}}], [{"headings_0": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}, {"headings_1": {"content": "Palorinya S/C.", "page": 40, "level": 8}}]], "page": 40, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Installation)", "metadata": {"headings": [{"headings_0": {"content": "Installation)", "page": 41, "level": 8}}, {"headings_1": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}], "page": 41, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bridges (bridge rehabilitation \nSensitization meeting on  \n\\| environment, HIV/AIDS  \nAdrics 3,000,000 3,070,000 -70,000 Safety = and Environment 0 0  \n- ment repairs 13,910,000 16,640,147 -2,730,147 District road committee 18,040,000 14,840,000 3,200,000 operations \nSupervision/Administration costs 192,445,374 22,868,000 26,095,000 -3,227,000 Total 180,561,422 11,883,952 \nb) Status of District Road Network  \nA review of URF annual work plan and the respective quarterly performance reports revealed that the district planned to undertake Routine Manual Maintenance and Routine Mechanized Maintenance Road works totalling to 121.4 km at cost of UGX.134,627,374, however, only 111.7km (92%) were undertaken at a cost UGX.119,916,275 (89%) as indicated in the table below; \nCategory Planned Remarks Length \nExpenditure", "metadata": {"headings": [{"headings_0": {"content": "Installation)", "page": 41, "level": 8}}, {"headings_1": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}, [{"headings_0": {"content": "Installation)", "page": 41, "level": 8}}, {"headings_1": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}], [{"headings_0": {"content": "Installation)", "page": 41, "level": 8}}, {"headings_1": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}], [{"headings_0": {"content": "Installation)", "page": 41, "level": 8}}, {"headings_1": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}], [{"headings_0": {"content": "Installation)", "page": 41, "level": 8}}, {"headings_1": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}], [{"headings_0": {"content": "Installation)", "page": 41, "level": 8}}, {"headings_1": {"content": "Po 4, 904,204,280", "page": 40, "level": 3}}]], "page": 41, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(KM)", "metadata": {"headings": [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], "page": 42, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Routine 113 \n90,534,275 Manual maintenance was Manual \nsupposed to be done for Maintenance \n12months but was done for \nRoutine \n20,549,820 Mechanized \nMaintenance \nPeriodic \nMaintenance \n6months. \n29,382,000 Funds not used on Lefori Chinyi road. Funds were used to pay for culverts, aggregates, sand and hardcore supplied for emergency works on Indilinga-Itipa road in the FY 2021/22. \nTotal 121.4 134,627,374 119,916,275 distance \nSource: URF work plan and quarterly performance reports \nAccording to my inspection carried out in November 2023 and progressive performance reports, I observed the following; \no The district planned to maintain 113 km under routine manual maintenance at a cost of UGX.114,077,554. I noted that the district maintained 117km at a cost UGX.90,534,275. However, road maintenance works were not done for two quarters i.e. the first quarter and second quarter. This implies that the road network was in a bushy and in bad state for those two quarters.  \noe The district also planned to maintain 8.4km under routine mechanised maintenance at a cost of UGX.20,549,820. However, no work was done under mechanised maintenance. This is because the district re allocated funds from \nLefori-Chinyi road to pay for culverts, aggregates, sand and hard-core supplied for emergency works on Indilinga-Itipa road in the FY 2021/22. \nRoad \\| Observations Picture Nyawa- The culvert was installed. But Morobi road compacting had not properly done.  \nThe heavy rains had washed away  \nthe section of the road and it was impassable.", "metadata": {"headings": [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}, [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}], [{"headings_0": {"content": "(KM)", "page": 42, "level": 2}}, {"headings_1": {"content": "Installation)", "page": 41, "level": 8}}]], "page": 42, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Orinya-Kali-", "metadata": {"headings": [{"headings_0": {"content": "Orinya-Kali-", "page": 43, "level": 1}}, {"headings_1": {"content": "(KM)", "page": 42, "level": 2}}], "page": 43, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The 23Km road is in a bad state Belameling with big ditches filled with water. road \n= \u2014 \\*\\*3=\u2014 a  \n= \\| Es  \n\\| ee ee  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Orinya-Kali-", "page": 43, "level": 1}}, {"headings_1": {"content": "(KM)", "page": 42, "level": 2}}, [{"headings_0": {"content": "Orinya-Kali-", "page": 43, "level": 1}}, {"headings_1": {"content": "(KM)", "page": 42, "level": 2}}]], "page": 43, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ei", "metadata": {"headings": [{"headings_0": {"content": "ei", "page": 43, "level": 4}}, {"headings_1": {"content": "Orinya-Kali-", "page": 43, "level": 1}}], "page": 43, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": \nEm \n1 if  \n\\| =  \n\\| \n\\|  \n\\_! \nFurthermore, an interview with the District Engineer revealed that the roads in poor condition required intervention of periodic maintenance. \nBad non-motorable roads hinder service delivery. \nThe district has received additional emergency funds (UGX.40,000,000) to fix the snags on the roads. The Accounting Officer has written to neighbouring district but their equipment is all engaged and has written to Terego District for prequalified service", "metadata": {"headings": [{"headings_0": {"content": "ei", "page": 43, "level": 4}}, {"headings_1": {"content": "Orinya-Kali-", "page": 43, "level": 1}}, [{"headings_0": {"content": "ei", "page": 43, "level": 4}}, {"headings_1": {"content": "Orinya-Kali-", "page": 43, "level": 1}}], [{"headings_0": {"content": "ei", "page": 43, "level": 4}}, {"headings_1": {"content": "Orinya-Kali-", "page": 43, "level": 1}}], [{"headings_0": {"content": "ei", "page": 43, "level": 4}}, {"headings_1": {"content": "Orinya-Kali-", "page": 43, "level": 1}}], [{"headings_0": {"content": "ei", "page": 43, "level": 4}}, {"headings_1": {"content": "Orinya-Kali-", "page": 43, "level": 1}}], [{"headings_0": {"content": "ei", "page": 43, "level": 4}}, {"headings_1": {"content": "Orinya-Kali-", "page": 43, "level": 1}}], [{"headings_0": {"content": "ei", "page": 43, "level": 4}}, {"headings_1": {"content": "Orinya-Kali-", "page": 43, "level": 1}}]], "page": 43, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "providers.", "metadata": {"headings": [{"headings_0": {"content": "providers.", "page": 43, "level": 1}}, {"headings_1": {"content": "ei", "page": 43, "level": 4}}], "page": 43, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The road was planned for under DINU but because of scaling done in funding, it has been left out. \nRecommendation  \nThe Accounting Officer should prioritise works on those specific roads. Further, the Accounting Officer should engage URF for more funding under the mechanised maintenance of roads. \n5.0 Audit of Obongi HCIV  \nDuring the year under review, Obongi district transferred UGX.87,237,023 as PHC funds to Obongi Health centre IV to help run the facility. I carried out audit procedures \nMedicine \nPhysical quantity Quantity as per Variance \\|", "metadata": {"headings": [{"headings_0": {"content": "providers.", "page": 43, "level": 1}}, {"headings_1": {"content": "ei", "page": 43, "level": 4}}, [{"headings_0": {"content": "providers.", "page": 43, "level": 1}}, {"headings_1": {"content": "ei", "page": 43, "level": 4}}], [{"headings_0": {"content": "providers.", "page": 43, "level": 1}}, {"headings_1": {"content": "ei", "page": 43, "level": 4}}], [{"headings_0": {"content": "providers.", "page": 43, "level": 1}}, {"headings_1": {"content": "ei", "page": 43, "level": 4}}], [{"headings_0": {"content": "providers.", "page": 43, "level": 1}}, {"headings_1": {"content": "ei", "page": 43, "level": 4}}]], "page": 43, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "name/Sundries", "metadata": {"headings": [{"headings_0": {"content": "name/Sundries", "page": 44, "level": 8}}, {"headings_1": {"content": "providers.", "page": 43, "level": 1}}], "page": 44, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "available in the the stock cards  \nstore  \nParacetamol (Tins of 1000 \\| 23 32 -9 tablets", "metadata": {"headings": [{"headings_0": {"content": "name/Sundries", "page": 44, "level": 8}}, {"headings_1": {"content": "providers.", "page": 43, "level": 1}}], "page": 44, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Coartem (Adult doses) _| 72 86 | -14", "metadata": {"headings": [{"headings_0": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}, {"headings_1": {"content": "name/Sundries", "page": 44, "level": 8}}], "page": 44, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mama kits \\| 10 10  \n- \nSurgical gloves 50 \\| 150 -100 Sutures PGA 2/0 18 \\| 2 11 \nFailure to update the stock cards increases the risk of drug loss and misappropriation by those in charge of the store. \nThe health in charge attributed this to the substantive store keeper being on leave. \nRecommendation  \nThe Health in charge must ensure that the person in charge of the store is constantly monitored to ensure that stock cards are regularly updated with the right quantities of drugs that move in and out of the store. \nb) Stock out of essential drugs and sundries  \nI analysed the stock out record of some essential drugs and discovered that, 4 out of 8 drugs/sundries were regularly out of stock during the FY 2022/2023 as indicated below.", "metadata": {"headings": [{"headings_0": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}, {"headings_1": {"content": "name/Sundries", "page": 44, "level": 8}}, [{"headings_0": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}, {"headings_1": {"content": "name/Sundries", "page": 44, "level": 8}}], [{"headings_0": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}, {"headings_1": {"content": "name/Sundries", "page": 44, "level": 8}}], [{"headings_0": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}, {"headings_1": {"content": "name/Sundries", "page": 44, "level": 8}}], [{"headings_0": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}, {"headings_1": {"content": "name/Sundries", "page": 44, "level": 8}}], [{"headings_0": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}, {"headings_1": {"content": "name/Sundries", "page": 44, "level": 8}}]], "page": 44, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Drug/Sundry", "metadata": {"headings": [{"headings_0": {"content": "Drug/Sundry", "page": 44, "level": 2}}, {"headings_1": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}], "page": 44, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Number of days out of stock during \\| the FY  \nParacetamol  \n99  \nCoartem adult dose  \n- \nMama kits ARVs  \nSurgical gloves \nSutures PGA 2/0 Artesunate \nAmpicillin injection \nRegular stock out of essential drugs discourages the citizens from going to the health facility for treatment which negatively affects service delivery. \nThe health in charge attributed this to delays in supply of essential medicines by NMS \nFurther, the Attorney General guided in a letter AG/2023/2212 on August 25, 2023 to all Accounting Officers that in case the investigations or prosecution has not been achieved in the timeframe provided in the law, the responsible officer (Accounting Officer) should lift the interdiction, even when investigations continue. \nI noted however that by the time of audit in November 2023, three (3) officers had been on interdiction for more than one year since 17/08/2022. See table below \nName Position Reason for interdiction Date interdicted 1 Rasul Gobe Senior Human Over payment of Pension 17/08/2022 Resource Officer  \nAdaku Alfred Senior Finance Over payment of Pension 17/08/2022 Officer. Ag. CFO  \nMadrwa Procurement Double payment of 17/08/2022 William Officer contractor", "metadata": {"headings": [{"headings_0": {"content": "Drug/Sundry", "page": 44, "level": 2}}, {"headings_1": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}, [{"headings_0": {"content": "Drug/Sundry", "page": 44, "level": 2}}, {"headings_1": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}], [{"headings_0": {"content": "Drug/Sundry", "page": 44, "level": 2}}, {"headings_1": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}], [{"headings_0": {"content": "Drug/Sundry", "page": 44, "level": 2}}, {"headings_1": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}], [{"headings_0": {"content": "Drug/Sundry", "page": 44, "level": 2}}, {"headings_1": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}], [{"headings_0": {"content": "Drug/Sundry", "page": 44, "level": 2}}, {"headings_1": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}], [{"headings_0": {"content": "Drug/Sundry", "page": 44, "level": 2}}, {"headings_1": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}], [{"headings_0": {"content": "Drug/Sundry", "page": 44, "level": 2}}, {"headings_1": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}], [{"headings_0": {"content": "Drug/Sundry", "page": 44, "level": 2}}, {"headings_1": {"content": "Coartem (Adult doses) _| 72 86 | -14", "page": 44, "level": 3}}]], "page": 44, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.23,000,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.23,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "Drug/Sundry", "page": 44, "level": 2}}], "page": 45, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Eberuku Pius SAS-Gimara S/C Double payment of 17/08/2022 contractor", "metadata": {"headings": [{"headings_0": {"content": "UGX.23,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "Drug/Sundry", "page": 44, "level": 2}}], "page": 45, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.23,000,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.23,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], "page": 45, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There\u2019s a risk of litigation and possible financial loss in the form of damages for interdictions beyond the time frame set out in the law.", "metadata": {"headings": [{"headings_0": {"content": "UGX.23,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], "page": 45, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], "page": 45, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is in touch with IGG and documents available for review. I advise the Accounting Officer to liaise with the responsible stake holders and ensure that the interdiction of the affected officers is lifted. 7.0 Local Revenue Management 71 Local revenue collection by unauthorised individuals Treasury instructions 50 of 2017 states that \u201cRevenue may be collected by any officer who is so authorised in writing to do so by the appropriate Accounting Officer. He or she must hand over any sums received by him or her to an Accounting Officer, or a Collector of Revenue at the earliest possible moment and must always issue an official receipt for sums received.\u201d Additionally, the Local Government Financial and Accounting Regulations 34 of 2007 requires that; \u201cthe revenue collector shall be any officer, cashier, sub-accountant or an officer in an established post, authorized in writing by the Chief Executive to collect Recommendation The Accounting Officer should effect the resolution of the District Council and ensure that official revenue collectors are assigned to collect District local revenue or contract out the management of the district resource centre. 7.2 Partial remittance of local revenue to the district cashier Regulation 32 of the Local Government Financial and Accounting Regulations of 2007 requires the Head of finance to ensure that all revenue due to the council is promptly collected in the approved manner and banked intact. A review of available documents such as Counter book maintained by security Guard at Resource centre indicated that UGX.14,300,000 was collected from District Resource centre for hall hire and UGX.5,840,000 was collected for accommodation but there was no evidence that such monies were transferred to the district cashier for issue of general receipt or banked onto the revenue account of the district. The register book of customers at the district resource centre indicated that 24 clients were accommodated in the resource centre without paying for the services used from December 2022 - April 2023. It was further discovered that the district cashier received and receipted UGX.11,766,000 local revenue from farmers for hire of tractor services but no source record of the revenue collected by the collectors to compare revenue data. The revenue accountability report by Senior Agricultural Officer to the CAO indicates that UGX.34,243,000 was collected for tractor services. This implies that UGX.22,477,000 was collected for the tractor services without issue of receipt by the revenue collectors and also", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.23,000,000", "page": 45, "level": 2}}]], "page": 45, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "documentation.", "metadata": {"headings": [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], "page": 46, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Poor maintenance of records and revenue schedules may lead to loss of council revenue and spending of revenue at source may lead to unauthorized expenditure and expenditure on unapproved priorities by the Council. \nthereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nManagement's Responsibility for the Financial Statements  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Obongi DLG Council. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG Council\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}, [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}]], "page": 46, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"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\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: o 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 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\u2019s report. However, future events or conditions may cause the District Council to fail to deliver its mandate. eo 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. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing", "metadata": {"headings": [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}, [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}]], "page": 47, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8.2 Positive observations  \nUGX.29,278,000 meant for PDM Administrative and Coordination activities was  \n\u00a9  \nutilized for the intended purpose and supported by relevant documentation. UGX.100,000,000 was transferred to 10 SACCOs with evidence of submission of \u00b0o  \nattestation form to the Secretariat. This ensured that only SACCOs that met the minimum requirements for operation were funded.  \no The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road projects.  \nAll the 10 SACCOs were registered under the Cooperative Societies Act to ensure oe  \nthe legality of the organisation.  \nAll 28 parishes/wards in Obongi were included in the implementation of PDM in o  \nthe District  \nThe District received UGX.2,800,000 as PRF for 28 SACCOs which was in line with oe  \nthe approved budget  \nThe District undertook training of trainers which included the master TotS, DPOs \u00b0o  \nand DCOs  \ne The District undertook  \nof households and \na) Late disbursement of funds to SACCOs  \nPara.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 four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nI noted that all 28 SACCOs received PRF for the third and fourth Quarters on 26\" June 2023 (UGX.50,000,000 each) \nConsequently, the objectives of the PDM in the affected parishes were delayed to be achieved. \nThe Accounting Officer explained that, the delay in disbursement of funds to PDM SACCOs was by the Ministry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}, [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "documentation.", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}]], "page": 49, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(MoFPED)", "metadata": {"headings": [{"headings_0": {"content": "(MoFPED)", "page": 50, "level": 2}}, {"headings_1": {"content": "documentation.", "page": 46, "level": 1}}], "page": 50, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 50, "level": 1}}, {"headings_1": {"content": "(MoFPED)", "page": 50, "level": 2}}], "page": 50, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure regularly follow up with MoFPED to ensure that funds are disbursed to SACCOs in time \n8.3.2 Review of Governance Structures  \nParagraph 21 of 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 User handbook for PRF under Pillar 3, version 22nd October; 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 require that; \no The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. The PDC to oversee and coordinate the development activities within the Parish, o  \nmobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings.  \nAPDMSACCO shall hold a General meeting to; pass byelaws, admit new members, o  \nelect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations \\| Management structure", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 50, "level": 1}}, {"headings_1": {"content": "(MoFPED)", "page": 50, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 50, "level": 1}}, {"headings_1": {"content": "(MoFPED)", "page": 50, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 50, "level": 1}}, {"headings_1": {"content": "(MoFPED)", "page": 50, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 50, "level": 1}}, {"headings_1": {"content": "(MoFPED)", "page": 50, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 50, "level": 1}}, {"headings_1": {"content": "(MoFPED)", "page": 50, "level": 2}}]], "page": 50, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 51, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 50, "level": 1}}], "page": 51, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. HLG Core  \ne The District did not prepare quarterly The activities of the", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 51, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 50, "level": 1}}], "page": 51, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 51, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 50, "level": 1}}], "page": 51, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}], "page": 51, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "performance reports as evidence of PDM HLG core team is Teams  \nfunctionality of the HLG Core implementation integrated in their team.  \nrespective plan and e There was no evidence of; Mobilization and budget  \nsensitization of the various stakeholders at all  \nlevels including communities, Support for the  \ncontinuous formation of PDM enterprise  \ngroups, Training of the PDM enterprise  \ngroups and SACCOs, and Continuous data  \ncollection at household and community  \nlevels.  \nParish  \ne The PDCs were fully constituted as per the The Accounting Officer Development guideline. acknowledged the Committees (PDC) observation e Only One PDC held all 4 quarterly  \nmeetings. 8 out of 10 sampled SACCOS  \nheld 2 out of 4 quarterly PDC meetings.  \nWith one SACCO conducting only 1  \nmeeting. \ne They Prepared parish priorities and action plans for the FY 2022/2023. \ne Funding received of UGX.7,840,000 was inadequate to facilitate the activities of the PDC throughout the four Quarters. It was sufficient for only two quarters/meetings. \nGeneral Meetings  \nI sampled 10 SACCOs within the entity and The Accounting Officer by PDM SACCOs noted that first AGM for all SACCOs was explained that the conducted several months after the certificate advice was taken and of registration for the SACCOs were issued. This promised  \nthat was against the guidelines which requires that Management  \nhad the AGM should be conducted within one month planned to build the of the issuance of the certificate. See capacity of the SACCOs Appendix 5  \nto manage their own affairs. \nPDM SACCO Board I also reviewed the personal files of the The Accounting Officer members of the board and observed that board explained that the issue \naddition, failure to have a functioning board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nRecommendation  \nThe Accounting Officer should ensure that the Core implementation team is fully functional, and all SACCO PDCs, Board committees and sub committees are fully constituted and operational according to the guidelines. \n8.3.3 Review of Training Implementation Activities  \nParagraph 27 of PDM - ALG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}, [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}]], "page": 51, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT o  \nworkshops at each of the 177 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.  \nTheLGs, prior to implementing all the other PDM activities shall train and continue oe  \ntraining a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level.  \nThe activities at the parish level shall include training of households and enterprise o  \ngroup 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; \na  \ntraining  \nResponse", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}, [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}]], "page": 52, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of the The training of trainers (Core Implementation The  \nAccounting ToTs and Core team) was not carried out  \nPromised to liaise with PDM  \nMoGLSD to ensure", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 51, "level": 1}}, {"headings_1": {"content": "Response", "page": 51, "level": 1}}], "page": 52, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 52, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 51, "level": 1}}], "page": 52, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that ToTs and Core Teams at HLG level  \nImplementation Team are trained.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 52, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 51, "level": 1}}], "page": 52, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nNature of Observations Management registration", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 52, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 51, "level": 1}}, [{"headings_0": {"content": "Implementation", "page": 52, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 51, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 52, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 51, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 52, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 51, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 52, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 51, "level": 1}}]], "page": 53, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 53, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 52, "level": 1}}], "page": 53, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 53, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 52, "level": 1}}], "page": 53, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM I noted that all 10 sampled SACCOs were not The Accounting Officer SACCOs Under the licensed to take on the business of lending explained that, \u201cSACCOs Microfinance  \nunder Microfinance Institutions money were registered by the Institutions Money lenders act as detailed in the Appendix 8  \nregistrar of cooperatives Lenders Act  \nhowever plans are underway to register with Micro Finance Lending Institutions licensed however not licensed to lend", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 53, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 52, "level": 1}}], "page": 53, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "borrowing\u201d", "metadata": {"headings": [{"headings_0": {"content": "borrowing\u201d", "page": 53, "level": 1}}, {"headings_1": {"content": "Response", "page": 53, "level": 2}}], "page": 53, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Update of SACCO I noted that 5 out of 10 sampled SACCOs did The Accounting Officer Enterprise  \nand not have a PDM member registers/ updated responded that, \u201cAdvise \nRecommendation  \nThe Accounting Officer should ensure that all the guideline in relation to licencing of SACCOs and updating of household registers are implemented \n8.3.5 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial Inclusion, - \nOctober 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth o \nranking 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 o \nhouseholds in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.  \no No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the oe \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \nAll beneficiaries should be members of a registered subsistence household on the o \nParish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "borrowing\u201d", "page": 53, "level": 1}}, {"headings_1": {"content": "Response", "page": 53, "level": 2}}, [{"headings_0": {"content": "borrowing\u201d", "page": 53, "level": 1}}, {"headings_1": {"content": "Response", "page": 53, "level": 2}}], [{"headings_0": {"content": "borrowing\u201d", "page": 53, "level": 1}}, {"headings_1": {"content": "Response", "page": 53, "level": 2}}], [{"headings_0": {"content": "borrowing\u201d", "page": 53, "level": 1}}, {"headings_1": {"content": "Response", "page": 53, "level": 2}}], [{"headings_0": {"content": "borrowing\u201d", "page": 53, "level": 1}}, {"headings_1": {"content": "Response", "page": 53, "level": 2}}], [{"headings_0": {"content": "borrowing\u201d", "page": 53, "level": 1}}, {"headings_1": {"content": "Response", "page": 53, "level": 2}}], [{"headings_0": {"content": "borrowing\u201d", "page": 53, "level": 1}}, {"headings_1": {"content": "Response", "page": 53, "level": 2}}], [{"headings_0": {"content": "borrowing\u201d", "page": 53, "level": 1}}, {"headings_1": {"content": "Response", "page": 53, "level": 2}}], [{"headings_0": {"content": "borrowing\u201d", "page": 53, "level": 1}}, {"headings_1": {"content": "Response", "page": 53, "level": 2}}]], "page": 53, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023),", "metadata": {"headings": [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], "page": 54, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected o \nat village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy o \nunder the Uganda Agriculture Insurance Scheme (UAIS). \nfor the SACCOs however the Parish chiefs and the SACCOs \nshall be supported with Gadgets\u201d \nInsurance Policy I noted that all 6 PRF beneficiaries out ofthe The Accounting Officer for  \nFarming 10 sampled bene who carried out farming explained that, \u201cThis is noted Enterprises  \nenterprises in 6 PDM SACCOs did not obtain and shall act swiftly in agricultural insurance policies from UAIS. coordination with PDM See Appendix 12  \nsecretariat and MAAIF\u201d \nFailure to identify subsistence households using the wealth ranking tool and select and implement prioritized projects may undermine the achievement of pillar objectives. \nFailure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. While, Lack 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. \nRecommendation \nThe Accounting Officer should ensure that all loan beneficiaries are selected through the PDMIS, follow up the process of obtaining insurance policies for farmers and conduct wealth ranking of households at village level. \n8.3.6 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - ALG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX.1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed that 2 beneficiaries in 2 PDM SACCOs had implemented different projects. See Appendix 13 \nImplementation of different projects undermines the achievement of PDM objectives. \nAPPENDICES:  \nAppendix ia: Implementation status of selected activities No. Program Sub- Activities  \nprogram \nBudget Total Out-put Total No Number of Out-put expenditure activities fully  \nUGX \u2018000\u201d in the implemented", "metadata": {"headings": [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}, [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}], [{"headings_0": {"content": "2023),", "page": 54, "level": 1}}, {"headings_1": {"content": "borrowing\u201d", "page": 53, "level": 1}}]], "page": 54, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__|.out-put activities", "metadata": {"headings": [{"headings_0": {"content": "__|.out-put activities", "page": 56, "level": 3}}, {"headings_1": {"content": "2023),", "page": 54, "level": 1}}], "page": 56, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 16- Ste  \ngs I  \n=  \n1 000006 - 1 0 Design and construction Aliba  \nGOVERNANCE Institutional  \nPlanning and  \nAND SECURITY Coordination Ewafa water supply and  \nSanitation \nDesign and construction of Single span Bridge on Kochi Stream \nservices  \n1", "metadata": {"headings": [{"headings_0": {"content": "__|.out-put activities", "page": 56, "level": 3}}, {"headings_1": {"content": "2023),", "page": 54, "level": 1}}, [{"headings_0": {"content": "__|.out-put activities", "page": 56, "level": 3}}, {"headings_1": {"content": "2023),", "page": 54, "level": 1}}], [{"headings_0": {"content": "__|.out-put activities", "page": 56, "level": 3}}, {"headings_1": {"content": "2023),", "page": 54, "level": 1}}]], "page": 56, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "161,217,445", "metadata": {"headings": [{"headings_0": {"content": "161,217,445", "page": 56, "level": 8}}, {"headings_1": {"content": "__|.out-put activities", "page": 56, "level": 3}}], "page": 56, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 01060203 Monitoring \u201cand \\| 112 4 01 - Agricultural 01", "metadata": {"headings": [{"headings_0": {"content": "161,217,445", "page": 56, "level": 8}}, {"headings_1": {"content": "__|.out-put activities", "page": 56, "level": 3}}], "page": 56, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Strengthen linkages 000006 -  \nProduction  \nInstitutional between public and private sector in Planning and Supervision of PDM Strengthening agro-industry Budgeting SACCOs  \nand  \nservices  \nCoordination  \n06 - NATURAL 01\n- 06060601 - 2 Piped water schemes 000006\n- Construction of two 2 RESOURCES, Environment developed, constructed and Planning and production wells ENVIRONMENT, and Natural operationalized", "metadata": {"headings": [{"headings_0": {"content": "161,217,445", "page": 56, "level": 8}}, {"headings_1": {"content": "__|.out-put activities", "page": 56, "level": 3}}], "page": 56, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 56, "level": 1}}, {"headings_1": {"content": "161,217,445", "page": 56, "level": 8}}], "page": 56, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CLIMATE CHANGE, Resources  \nservices LAND AND WATER Management \n52 \nunder focus areas.  \nExtent of service delive  \nAmount Actual quantity Actual QTY of Variance Targeted  \nActual Variance Audit Comment spent on reported in outputs as beneficiary number of  \nthe activity performance verified by the (numbers) beneficiaries  \nUGX report Auditor  \nRehabilitation 35,962,000 6 Fully Complete boreholes  \nDrilling of boreholes and 167,677,640 6 6  \nFully  \nComplete  \nsitin  \n2 Irrigation 96,955,000 2 2 Fully complete demonstration farms  \nestablished  \nConstruction of seed 508,224,120 1 0  \n15% complete \\| school lot 5 Gopere  \nseed S.S in Gimara Sub  \ncounty.  \nRenovation of class 169,600,200 1 0", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 56, "level": 1}}, {"headings_1": {"content": "161,217,445", "page": 56, "level": 8}}, [{"headings_0": {"content": "Budgeting", "page": 56, "level": 1}}, {"headings_1": {"content": "161,217,445", "page": 56, "level": 8}}], [{"headings_0": {"content": "Budgeting", "page": 56, "level": 1}}, {"headings_1": {"content": "161,217,445", "page": 56, "level": 8}}]], "page": 56, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], "page": 57, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "complete room block in Lomunga  \nConstruction of 5 32,513,100 1 1 \nm Fully complete stance VIP latrine with  \nUrinal at Aliba  \n7 Construction of 5 29,999,000 1 1  \nstance VIP latrine with  \nUrinal at Dello P/S  \n8 Construction of 5 34,258,500 1 1  \nstances vip latrines with  \nwashroom for girls  \nDello p/s  \n9 Mechanized 0 0 0  \nmaintenance of 8Km of  \nroads  \n10 Routine Manual 90,534,275 113 117  \nmaintenance \n\\| \n53 \nFully  \ncomplete \nFully  \ncomplete \nNot done  \na  \nWork partially done due to budget cuts. \nYear of Project Project = of Budget \\_\\|Approval Component \\|Implementation  \nOBONGI DLG DRUG STORE OFFICE \\| AND DHO 2019/2020FY SESI complete 717,100,000 CONSTRUCTION  \nConstruction Of Surgical Ward At Itula H/C III 2020/2021FY  \n\\|  \nConstruction of Staff house,OPD and Maternity ward at 2021/2022FY  \nIboa HCII  \nConstruction of 15KM Lomunga to Liwa Road 2021/2022FY  \nConstruction of 2 blocks of 4 in 1 staff House at 2021/2022FY  \nBelameling P/S \ncomplete 505,000,000 \\_\\_\\_  \ncomplete 1,353,400,000 \ncomplete 1,060,500,000 \\|...  \ncomplete 545,400,000", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}, [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}]], "page": 57, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Abe Bito Staff House Construction  \nSESI 424,200,000 7  \n\\| i Town P/s Classroom Construction 2020/2021FY SESI", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 56, "level": 1}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "484,800,000", "metadata": {"headings": [{"headings_0": {"content": "484,800,000", "page": 58, "level": 8}}, {"headings_1": {"content": "Fully", "page": 57, "level": 1}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3\u2014 Lomunga Piped Water 2020/2021FY SESI On going 304,000,000 \\_  \nOrinya P/S Classroom Construction  \n2020/2021FY SESI On going 304,000,000", "metadata": {"headings": [{"headings_0": {"content": "484,800,000", "page": 58, "level": 8}}, {"headings_1": {"content": "Fully", "page": 57, "level": 1}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2020/2021FY", "metadata": {"headings": [{"headings_0": {"content": "2020/2021FY", "page": 58, "level": 2}}, {"headings_1": {"content": "484,800,000", "page": 58, "level": 8}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2020/2021FY", "metadata": {"headings": [{"headings_0": {"content": "2020/2021FY", "page": 58, "level": 8}}, {"headings_1": {"content": "2020/2021FY", "page": 58, "level": 2}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "767,600,000", "metadata": {"headings": [{"headings_0": {"content": "767,600,000", "page": 58, "level": 8}}, {"headings_1": {"content": "2020/2021FY", "page": 58, "level": 8}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2020/2021FY", "metadata": {"headings": [{"headings_0": {"content": "2020/2021FY", "page": 58, "level": 1}}, {"headings_1": {"content": "767,600,000", "page": 58, "level": 8}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,015,000,000", "metadata": {"headings": [{"headings_0": {"content": "2,015,000,000", "page": 58, "level": 2}}, {"headings_1": {"content": "2020/2021FY", "page": 58, "level": 1}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Drilling, Design And Establishment Of Pipe Water System 2020/2021FY", "metadata": {"headings": [{"headings_0": {"content": "2,015,000,000", "page": 58, "level": 2}}, {"headings_1": {"content": "2020/2021FY", "page": 58, "level": 1}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "878,700,000", "metadata": {"headings": [{"headings_0": {"content": "878,700,000", "page": 58, "level": 2}}, {"headings_1": {"content": "2,015,000,000", "page": 58, "level": 2}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In Zone III  \nFencing Of Land Field With Latrine, Shade And 2020/2021FY SESI", "metadata": {"headings": [{"headings_0": {"content": "878,700,000", "page": 58, "level": 2}}, {"headings_1": {"content": "2,015,000,000", "page": 58, "level": 2}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "454,500,000", "metadata": {"headings": [{"headings_0": {"content": "454,500,000", "page": 58, "level": 2}}, {"headings_1": {"content": "878,700,000", "page": 58, "level": 2}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Incinerator In Kali  \n2020/2021 SESI On \nY \\| going \\| 404,000,000 16 Construction 11km Gborokonyo Via Morobi To Kali Road 2020/2021FY SESI  \nConstruction of OPD, General Ward at Indilinga HCII 2021/2022FY SESI  \nConstruction of Staff House and Isolation ward for 2021/2022FY SESI \nOn going 505,000,000 \\|  \nOn going 1,141,300,000 On going 894,860,000 Obongi District  \nConstruction Liwa \\| 1,130,181,917 of Piped water 2021/2022FY SESI  \nOn going  \n2021/2022FY SESI On goin 119,000,000 2021/2022FY SESI On going 265,000,000 Rehabilitation of 2 block of 4classroom and Fencing at 2021/2022FY", "metadata": {"headings": [{"headings_0": {"content": "454,500,000", "page": 58, "level": 2}}, {"headings_1": {"content": "878,700,000", "page": 58, "level": 2}}, [{"headings_0": {"content": "454,500,000", "page": 58, "level": 2}}, {"headings_1": {"content": "878,700,000", "page": 58, "level": 2}}], [{"headings_0": {"content": "454,500,000", "page": 58, "level": 2}}, {"headings_1": {"content": "878,700,000", "page": 58, "level": 2}}]], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "616,100,000", "metadata": {"headings": [{"headings_0": {"content": "616,100,000", "page": 58, "level": 8}}, {"headings_1": {"content": "454,500,000", "page": 58, "level": 2}}], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Palorinya P/S \nConsruction of 1 block of 4 in 1 staff house at chinyi p/s 2021/2022FY & fencing \nRehabilitation of 3 block of 4classroom and Fencing at 2021/2022FY SESI Ewafa P/S \nOn going 444,400,000 On going 103,466,800 \nDesign and construction Aliba-Ewafa water supply and Sanitation \nDesign and construction of Single span Bridge on Kochi Stream \n2021/2022FY SESI On going 2,315,000,000 SESI On going 3,030,000,000", "metadata": {"headings": [{"headings_0": {"content": "616,100,000", "page": 58, "level": 8}}, {"headings_1": {"content": "454,500,000", "page": 58, "level": 2}}, [{"headings_0": {"content": "616,100,000", "page": 58, "level": 8}}, {"headings_1": {"content": "454,500,000", "page": 58, "level": 2}}], [{"headings_0": {"content": "616,100,000", "page": 58, "level": 8}}, {"headings_1": {"content": "454,500,000", "page": 58, "level": 2}}], [{"headings_0": {"content": "616,100,000", "page": 58, "level": 8}}, {"headings_1": {"content": "454,500,000", "page": 58, "level": 2}}], [{"headings_0": {"content": "616,100,000", "page": 58, "level": 8}}, {"headings_1": {"content": "454,500,000", "page": 58, "level": 2}}], [{"headings_0": {"content": "616,100,000", "page": 58, "level": 8}}, {"headings_1": {"content": "454,500,000", "page": 58, "level": 2}}], [{"headings_0": {"content": "616,100,000", "page": 58, "level": 8}}, {"headings_1": {"content": "454,500,000", "page": 58, "level": 2}}]], "page": 58, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "161,217,445 23,055,129,831", "metadata": {"headings": [{"headings_0": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}, {"headings_1": {"content": "616,100,000", "page": 58, "level": 8}}], "page": 59, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33 \nAppendix 3: Status of implementing Livelihood projects \nS/N Name of project  \nYear of Project Project Status of Budget", "metadata": {"headings": [{"headings_0": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}, {"headings_1": {"content": "616,100,000", "page": 58, "level": 8}}, [{"headings_0": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}, {"headings_1": {"content": "616,100,000", "page": 58, "level": 8}}], [{"headings_0": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}, {"headings_1": {"content": "616,100,000", "page": 58, "level": 8}}]], "page": 59, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Approval Component Implementation", "metadata": {"headings": [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}], "page": 60, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a \\_ a \\_\\_\\_\\_\\_\\|  \n\\_\\|  \n\\|  \nIboa Centtral Youth Cattle  \n2019/2020FY LSP-CIG Fully implemented 22,500,000 Iboa Central Women Cattle \nIboa East Youth Goat Buying & Selling Iboa East Women Goat Buying & Selling Iboa West Women Cattle Traders \n2019/2020FY LSP-CIG Fully implemented 22,500,000 \\|  \n\\_\\_  \n2019/2020FY LSP-CIG Fully implemented 20,500,000 2019/2020FY LSP-CIG Fully implemented 20,500,000 .  \n2019/2020FY LSP-CIG Fully implemented 22,500,000 6 Iboa West Youth Cattle Traders 2019/2020FY  \n22,500,000. \\_\\|  \n7 Odraji Women Goat Buying &Selling \nOdraji Youth Goat Buying &Selling Aringa Women Goat Buying & Selling \nAringa Youth Goat Buying & Se lling Asamvu Women Cattle Traders", "metadata": {"headings": [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}, [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}], [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}], [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}], [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}]], "page": 60, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2019/2020FY LSP-CIG Fully implemented 20,500,000 2019/2020FY eee Fully implemented 20,500,000 7  \n\\_  \n2019/2020FY LSP-CIG Fully implemented 20,500,000 2019/2020FY ES Edliy implemented 20,500,000 \\_  \n20,500,000 2019/2020FY LSP-CIG Fully implemented 22,500,000 Asamvu Youth Cattle Traders 2019/2020FY Fully implemented  \nDello Youth Goat Traders  \n2019/2020FY LSP-CIG Fully implemented 25,500,000 Town West Women Goat Traders 2019/2020FY Fully implemented 25,500,000 \\_\\|  \nDello Women Goat Traders  \n2019/2020FY LSP-CIG Fully implemented 25,500,000 8 Town West Youth Goat Traders 2019/2020FY Fully implemented 25,500,000 \\_\\_\\_  \nAringa Village Revolving Fund  \n2019/2020FY LSP-VRF Fully implemented 55,500,000 \\|18 Obongi Town West Village Revolving Fund 2019/2020FY  \n55,500,000 \\_\\_\\_  \n19 Gopele Farmers Production &Marketing  \nAsamvu Village Revolving Fund  \nIboa Central Village Revolving Fund  \n22 Iboa East Village Revolving Fund  \n23 Iboa West Village Revolving Fund  \n\\_Ubbi Farmers Feed Processing Facility  \nDello Village Revolving Fund \nOdraji Village Revolving Fund  \nAcimari Central Azileava Goat Buying& Selling \nAcimari Central Kpanyi Kpanyi Goat Buying& Selling Acimari East Anzoa Goat Buying& Selling \nAcimari East Mungufeni Goat Buying& Selling \n2019/2020FY LSP-CIG Fully implemented 185,000,000 \\| 2019/2020FY LSP-VRF Fully implemented 55,500,000 \\_\\_\\_\\_  \n- 2019/2020FY LSP-VRF Fully implemented 55,500,000 2019/2020FY LSP-VRF Fully implemented 55,500,000 2019/2020FY LSP-VRF Fully implemented 55,500,000 2019/2020FY LSP-CIG Fully implemented 185,000,000. \\|  \n\\_  \n2019/2020FY LSP-VRF Fully implemented 55,500,000 2019/2020FY \\_\\_\\_\\_\\_\\_\\{ implemented 55,500,000 euer  \n\\|  \n2020/2021FY LSP-CIG Fully implemented 25,800,000 2020/2021FY LSP-CIG Fully implemented  \n2020/2021FY LSP-CIG Fully implemented 25,800,000 2020/2021FY LSP-CIG Fully implemented 25,800,000 \nu \n31 Acimari West Alionzi Fish Mongering Cig  \n2020/2021FY Fully implemented 25,800,000", "metadata": {"headings": [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}, [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}], [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}], [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}], [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}], [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}], [{"headings_0": {"content": "Approval Component Implementation", "page": 60, "level": 3}}, {"headings_1": {"content": "161,217,445 23,055,129,831", "page": 59, "level": 8}}]], "page": 60, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "32__| Cattle 2020/2021FY \u2014_\u2014'| implemented 25,800,000", "metadata": {"headings": [{"headings_0": {"content": "32__| Cattle 2020/2021FY \u2014_\u2014'| implemented 25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "Approval Component Implementation", "page": 60, "level": 3}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33 Produce 2020/2021FY", "metadata": {"headings": [{"headings_0": {"content": "33 Produce 2020/2021FY", "page": 61, "level": 1}}, {"headings_1": {"content": "32__| Cattle 2020/2021FY \u2014_\u2014'| implemented 25,800,000", "page": 61, "level": 1}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LSP-CIG Fullyimplemented 25,800,000", "metadata": {"headings": [{"headings_0": {"content": "LSP-CIG Fullyimplemented 25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "33 Produce 2020/2021FY", "page": 61, "level": 1}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "34 Alibabito East Umoja Youth Produce Buying And Selling Ci  \n35 Awindiri Moral Produce Buying And Selling  \n2020/2021FY LSP-CIG ww Awindiri Nyarakakole Goat Trade  \n\\_\\_\\|  \n:  \nLionga Central Morijita Bongu Cattle Trade 2020/2021FY \nFully implemented  \nFully implemented 25,800,000 2020/2021FY LSP-CIG Fully implemented \nOdonga Central Kwal Women Produce Trade \nOdonga West Why Poverty Produce Trade Odonga West Women Goat Rearing Otubanga North Women Goat Rearing Cig \nRijoo A Vegetable Grower Cig i \nLong Vission Farming And Vsla Mandanyazu Goat Rearing \n2020/2021FY LSP-CIG Fully implemented 25,800,000 \nFully implemented 25,800,000", "metadata": {"headings": [{"headings_0": {"content": "LSP-CIG Fullyimplemented 25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "33 Produce 2020/2021FY", "page": 61, "level": 1}}, [{"headings_0": {"content": "LSP-CIG Fullyimplemented 25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "33 Produce 2020/2021FY", "page": 61, "level": 1}}], [{"headings_0": {"content": "LSP-CIG Fullyimplemented 25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "33 Produce 2020/2021FY", "page": 61, "level": 1}}], [{"headings_0": {"content": "LSP-CIG Fullyimplemented 25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "33 Produce 2020/2021FY", "page": 61, "level": 1}}], [{"headings_0": {"content": "LSP-CIG Fullyimplemented 25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "33 Produce 2020/2021FY", "page": 61, "level": 1}}], [{"headings_0": {"content": "LSP-CIG Fullyimplemented 25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "33 Produce 2020/2021FY", "page": 61, "level": 1}}], [{"headings_0": {"content": "LSP-CIG Fullyimplemented 25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "33 Produce 2020/2021FY", "page": 61, "level": 1}}], [{"headings_0": {"content": "LSP-CIG Fullyimplemented 25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "33 Produce 2020/2021FY", "page": 61, "level": 1}}]], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2020/2021FY", "metadata": {"headings": [{"headings_0": {"content": "2020/2021FY", "page": 61, "level": 2}}, {"headings_1": {"content": "LSP-CIG Fullyimplemented 25,800,000", "page": 61, "level": 1}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25,800,000", "metadata": {"headings": [{"headings_0": {"content": "25,800,000", "page": 61, "level": 8}}, {"headings_1": {"content": "2020/2021FY", "page": 61, "level": 2}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25,800,000", "metadata": {"headings": [{"headings_0": {"content": "25,800,000", "page": 61, "level": 2}}, {"headings_1": {"content": "25,800,000", "page": 61, "level": 8}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LSP-CIG Fully implemented 25,800,000 LSP-CIG  \nLSP-CIG 18,500,000 \nLSP-CIG Fully implemented 18,500,000 020/2021FY Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "25,800,000", "page": 61, "level": 2}}, {"headings_1": {"content": "25,800,000", "page": 61, "level": 8}}, [{"headings_0": {"content": "25,800,000", "page": 61, "level": 2}}, {"headings_1": {"content": "25,800,000", "page": 61, "level": 8}}]], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "020/2021FY", "metadata": {"headings": [{"headings_0": {"content": "020/2021FY", "page": 61, "level": 8}}, {"headings_1": {"content": "25,800,000", "page": 61, "level": 2}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fully implemented 18,500,000 I 2020/2021FY LSP-CIG Fully implemented 18,500,000 2020/2021FY LSP-CIG Fully implemented 18,500,000 God Bless A Events Management 2020/2021FY Fully implemented  \nEu  \nGod Bless B Events Management  \n2020/2021FY LSP-CIG Fully implemented 25,500,000 Chinyi Women Produce Buying And Selling Cig 2020/2021FY  \nOn", "metadata": {"headings": [{"headings_0": {"content": "020/2021FY", "page": 61, "level": 8}}, {"headings_1": {"content": "25,800,000", "page": 61, "level": 2}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "going", "metadata": {"headings": [{"headings_0": {"content": "going", "page": 61, "level": 1}}, {"headings_1": {"content": "020/2021FY", "page": 61, "level": 8}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Hope For Future Commercial Vegetable Growers Cig 2020/2021FY LSP-CIG On going", "metadata": {"headings": [{"headings_0": {"content": "going", "page": 61, "level": 1}}, {"headings_1": {"content": "020/2021FY", "page": 61, "level": 8}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18,500,000", "metadata": {"headings": [{"headings_0": {"content": "18,500,000", "page": 61, "level": 8}}, {"headings_1": {"content": "going", "page": 61, "level": 1}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Indilinga East Awizi A Women Produce Buying And Selling Cig 2020/2021FY  \nIndilinga East Awizi B Women Produce Buying And Selling 2020/2021FY LSP-CIG Indilinga West Uyabaku Youth Produce Buying And Selling 2020/2021FY  \nCig \nOn going  \nOn going 25,800,000 On going 25,800,000 i \nu South Home Rice Production Cig  \n2020/2021FY On going 18,500,000 Lionga Central Mungufeni Farming Produce Trade 2020/2021FY LSP-CIG On going", "metadata": {"headings": [{"headings_0": {"content": "18,500,000", "page": 61, "level": 8}}, {"headings_1": {"content": "going", "page": 61, "level": 1}}, [{"headings_0": {"content": "18,500,000", "page": 61, "level": 8}}, {"headings_1": {"content": "going", "page": 61, "level": 1}}], [{"headings_0": {"content": "18,500,000", "page": 61, "level": 8}}, {"headings_1": {"content": "going", "page": 61, "level": 1}}]], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25,800,000", "metadata": {"headings": [{"headings_0": {"content": "25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "18,500,000", "page": 61, "level": 8}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lionga South Moreta Saving And Credit Cattle Rearing 2020/2021FY LSP-CIG On going", "metadata": {"headings": [{"headings_0": {"content": "25,800,000", "page": 61, "level": 1}}, {"headings_1": {"content": "18,500,000", "page": 61, "level": 8}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18,500,000", "metadata": {"headings": [{"headings_0": {"content": "18,500,000", "page": 61, "level": 8}}, {"headings_1": {"content": "25,800,000", "page": 61, "level": 1}}], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "57 \nOtubanga North Youth Vegetable Growing Cia 66 Pitet Vegetable Growing Cig  \n\\_\\|  \n.  \n67 Pajimugu Vegetable Growing  \nAdun Maleng Goat Business  \nDongo Baraka Value Addition  \nSUNN Keliko Produce Buying And Selling  \nAma Alu Savings Group  \nJujumbita Savings Group  \nLomerika Retail Business  \n\\_\\_  \na \n2020/2021FY LSP-CIG On going 18,500,000 On going  \nLSP-CIG On going 18,500,000 Ongoing 18,500,000 \u2014  \n\\_~\u2014\\_\u2014  \n2020/2021FY LSP-CIG On going 22,500,000 \\| \n2020/2021FY LSP-CIG On going 18,500,000 On going 18,500,000 2020/2021FY LSP-CIG On going 18,500,000 25,500,000 Bu  \nKijaki Multi-Purpose Grinding Mill 2020/2021FY LSP-CIG", "metadata": {"headings": [{"headings_0": {"content": "18,500,000", "page": 61, "level": 8}}, {"headings_1": {"content": "25,800,000", "page": 61, "level": 1}}, [{"headings_0": {"content": "18,500,000", "page": 61, "level": 8}}, {"headings_1": {"content": "25,800,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "18,500,000", "page": 61, "level": 8}}, {"headings_1": {"content": "25,800,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "18,500,000", "page": 61, "level": 8}}, {"headings_1": {"content": "25,800,000", "page": 61, "level": 1}}]], "page": 61, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25,500,000", "metadata": {"headings": [{"headings_0": {"content": "25,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "18,500,000", "page": 61, "level": 8}}], "page": 62, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SUN", "metadata": {"headings": [{"headings_0": {"content": "SUN", "page": 62, "level": 3}}, {"headings_1": {"content": "25,500,000", "page": 62, "level": 8}}], "page": 62, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amatu Alu Retail Business Group 78 Allafi Farmers Group  \n\\| \n2020/2021FY LSP-CIG On going 25,500,000 On going ....18,500,000\u00b0 \\|  \n79 Rwot En Teko Youth Group  \n2020/2021FY LSP-CIG On going 25,500,000 180 Saidia Vegetable Growing On going. 18,500,000 81  \n\\_  \n\\|  \n\u00a9 Resilience Saving Group Vegetable Growing And Selling 2020/2021FY LSP-CIG On going", "metadata": {"headings": [{"headings_0": {"content": "SUN", "page": 62, "level": 3}}, {"headings_1": {"content": "25,500,000", "page": 62, "level": 8}}, [{"headings_0": {"content": "SUN", "page": 62, "level": 3}}, {"headings_1": {"content": "25,500,000", "page": 62, "level": 8}}]], "page": 62, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18,500,000", "metadata": {"headings": [{"headings_0": {"content": "18,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "SUN", "page": 62, "level": 3}}], "page": 62, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "83 Ribbe Ber Vsla Produce Buying And Selling Acimari Central Village Revolving Fund  \n85 Acimari East Village Revolving Fund Acimari West Village Revolving Fund  \n87 Alibabito East Village Revolving Fund \n2020/2021FY LSP-CIG On going 25,500,000 LSP-VRF On going 55,500,000 \\_  \n\\_ 2021/2022FY LSP-VRF On going 55,500,000 LSP-VRF On going 55,500,000 \\_\\_\\|  \n\\_\\_\\_  \n2021/2022FY LSP-VRF On going 55,500,000 88 Andra Village Revolving Fund \u2014 2021/2022FY LSP-VRF 55,500,000 89 Awindiri Village Revolving Fund  \nBelameling Village Revolving Fund  \nGango Village Revolving Fund \nLSP-VRF On going 55,500,000 LSP-VRF On going 55,500,000 \\_\\_\\_\\|  \n\\_  \n2021/2022FY LSP-VRF On going 55,500,000 92 Ibahwe Village Revolving Fund(Vrf) LSP-VRF On going 55,500,000 \\|  \n93 Legu Village Revolving Fund \nLiwa South Village Revolving Fund \n2021/2022FY On going 55,500,000 \n2021/2022FY LSP-VRF On going 55,500,000 Lukuri Village Revolving LSP-VRF ing 55,500,000 \\_  \n97 Maduga South Village Revolving  \n2021/2022FY LSP-VRF i 55,500,000 \n58 \n98  \nLSP-VRF On going \n99 On going 100 Odonga East Village Revolving Fund  \nSeta \u2014tteevee \\_\\_\\{\\_s5,500,000/ 101 Ondoga West Village Revolving Fund  \n2021/2022FY \\|\u0131SP-VRFE \\|Onging 55,500,000", "metadata": {"headings": [{"headings_0": {"content": "18,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "SUN", "page": 62, "level": 3}}, [{"headings_0": {"content": "18,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "SUN", "page": 62, "level": 3}}], [{"headings_0": {"content": "18,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "SUN", "page": 62, "level": 3}}], [{"headings_0": {"content": "18,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "SUN", "page": 62, "level": 3}}], [{"headings_0": {"content": "18,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "SUN", "page": 62, "level": 3}}], [{"headings_0": {"content": "18,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "SUN", "page": 62, "level": 3}}], [{"headings_0": {"content": "18,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "SUN", "page": 62, "level": 3}}], [{"headings_0": {"content": "18,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "SUN", "page": 62, "level": 3}}], [{"headings_0": {"content": "18,500,000", "page": 62, "level": 8}}, {"headings_1": {"content": "SUN", "page": 62, "level": 3}}]], "page": 62, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en 103", "metadata": {"headings": [{"headings_0": {"content": "en 103", "page": 63, "level": 5}}, {"headings_1": {"content": "18,500,000", "page": 62, "level": 8}}], "page": 63, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "en ee (Onsena [35500000 Otubanga South Village Revolving Fund \n2021/2022 \\|\u0131sP-VRrFE \\|Ongoingn 55,500,000 104 Palorinya East Village Revolving Fund  \nOn going  \n105 Palorinya West Village Revolving Fund  \nOn going 55,500,000 106 Mbale South Village Revoving Fund  \nOn going 55,500,000 107 Rodo Village Revolving Fund  \n2021/2022FY LSP-VRF On going 55,500,000 108 Drabijo Village Revolving Fund  \nOn going \u201a500,000 109 Indilinga East Vrfmc  \nLSP-VRF On going 55,500,000 110 Lionga Central Village Revolving  \n111 Chinyi Village Revolving Fund  \nOn going 55,500,000 a", "metadata": {"headings": [{"headings_0": {"content": "en 103", "page": 63, "level": 5}}, {"headings_1": {"content": "18,500,000", "page": 62, "level": 8}}, [{"headings_0": {"content": "en 103", "page": 63, "level": 5}}, {"headings_1": {"content": "18,500,000", "page": 62, "level": 8}}]], "page": 63, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aoauaovary_{ 2021/2022FY", "metadata": {"headings": [{"headings_0": {"content": "aoauaovary_{ 2021/2022FY", "page": 63, "level": 1}}, {"headings_1": {"content": "en 103", "page": 63, "level": 5}}], "page": 63, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_ qoing\\_\\| 552000 Liwa North Village Revolving Fund \n\\|LSP-VrRFF \\|Onging 55,500,000 114 Maduga South Village Revolving Fund  \n115 Palorinya Village Revolving Fund  \n2021/2022FY [LSP-VRFFE \\|Ongoing 55,500,000 rn Revolving 22 LSP-VRF  \nOn going  \n1117 fund 2021/2022FY LSP-VRF On going 55,500,000 18 Kochi Central Village Revolving Fund  \nLSP-VRF On going  \n\\_\\_  \n.  \nOdonga Central Village Revolving Fund  \nOn going 55,500,000 420] Jambita Vegetable Growing  \nOn going \u201a500,000 Akowana Vegetable Growing  \nLSP-CIG On going 18,500,000 122 God With Us (B) Rice Production  \nLSP-CIG  \n123 Mata Akulubarau Vegetables Farming  \n2022/2023FY \\|ispeiG POngoing 18,500,000 124 Tic Ber Vegetables Farming  \n9222023Pr \\_\\_\\|1SP-s \\_\u2014Omgeing 18,500,000", "metadata": {"headings": [{"headings_0": {"content": "aoauaovary_{ 2021/2022FY", "page": 63, "level": 1}}, {"headings_1": {"content": "en 103", "page": 63, "level": 5}}, [{"headings_0": {"content": "aoauaovary_{ 2021/2022FY", "page": 63, "level": 1}}, {"headings_1": {"content": "en 103", "page": 63, "level": 5}}]], "page": 63, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nr se 1,275867460,000", "metadata": {"headings": [{"headings_0": {"content": "nr se 1,275867460,000", "page": 63, "level": 1}}, {"headings_1": {"content": "aoauaovary_{ 2021/2022FY", "page": 63, "level": 1}}], "page": 63, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "59 \nAppendix 4: Irregularities arising from introduction of Implementing Partners  \nS/No Name of project  \nYear of Project Status of Budget Amount Project Component Implementation transferred to ARBEBVRL\\_ \\_implement partner", "metadata": {"headings": [{"headings_0": {"content": "nr se 1,275867460,000", "page": 63, "level": 1}}, {"headings_1": {"content": "aoauaovary_{ 2021/2022FY", "page": 63, "level": 1}}, [{"headings_0": {"content": "nr se 1,275867460,000", "page": 63, "level": 1}}, {"headings_1": {"content": "aoauaovary_{ 2021/2022FY", "page": 63, "level": 1}}]], "page": 63, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- mm nn \u2014  \n2 WASTE MANAGEMENT FACILITY AT OBONGI 2019/2020FY SERNM Not started  \n56,000,000 56,000,000 OBONGI TOWN YOUTH NURSERY 2019/2020FY  \nNot started 50er SER  \nIBOA CENTRAL WOMEN COMM. NURSERY 2019/2020FY Not started 50,000,000 - 4 IBOA CENTRAL COMM.NURSERY S/P  \nSERNM Not started 54,000,000 ee", "metadata": {"headings": [{"headings_0": {"content": "nr se 1,275867460,000", "page": 63, "level": 1}}, {"headings_1": {"content": "aoauaovary_{ 2021/2022FY", "page": 63, "level": 1}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "FISHPOUND", "metadata": {"headings": [{"headings_0": {"content": "FISHPOUND", "page": 64, "level": 2}}, {"headings_1": {"content": "nr se 1,275867460,000", "page": 63, "level": 1}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\_\\_  \nIBOA EAST 2 CONSTRUCTION SERNM Not started 54,000,000 54,000,000 \nYAKINEMIJI FISH POUND CONSTRUCTION 2019/2020FY \\|SERNM Not started", "metadata": {"headings": [{"headings_0": {"content": "FISHPOUND", "page": 64, "level": 2}}, {"headings_1": {"content": "nr se 1,275867460,000", "page": 63, "level": 1}}, [{"headings_0": {"content": "FISHPOUND", "page": 64, "level": 2}}, {"headings_1": {"content": "nr se 1,275867460,000", "page": 63, "level": 1}}]], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "56,000,000 56,000,000", "metadata": {"headings": [{"headings_0": {"content": "56,000,000 56,000,000", "page": 64, "level": 8}}, {"headings_1": {"content": "FISHPOUND", "page": 64, "level": 2}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I YAKINEMIJL B FISH POUND CONSTRUCTION  \n\\_.54,000,000 54,000,000 TOWN EAST FISH POUND CONSTRUCTION 2019/2020FY SERNM Not started \n\\_\\_ \\| \\| 56,000,000", "metadata": {"headings": [{"headings_0": {"content": "56,000,000 56,000,000", "page": 64, "level": 8}}, {"headings_1": {"content": "FISHPOUND", "page": 64, "level": 2}}, [{"headings_0": {"content": "56,000,000 56,000,000", "page": 64, "level": 8}}, {"headings_1": {"content": "FISHPOUND", "page": 64, "level": 2}}]], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "56,000,000", "metadata": {"headings": [{"headings_0": {"content": "56,000,000", "page": 64, "level": 8}}, {"headings_1": {"content": "56,000,000 56,000,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Odonga East Fish pond construction and 2020/2021FY SERNM Not started 60,634,107  \n=", "metadata": {"headings": [{"headings_0": {"content": "56,000,000", "page": 64, "level": 8}}, {"headings_1": {"content": "56,000,000 56,000,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "management", "metadata": {"headings": [{"headings_0": {"content": "management", "page": 64, "level": 1}}, {"headings_1": {"content": "56,000,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Palorinya West Commercial Nursery Bed", "metadata": {"headings": [{"headings_0": {"content": "management", "page": 64, "level": 1}}, {"headings_1": {"content": "56,000,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "56,142,692| _______39,299,884", "metadata": {"headings": [{"headings_0": {"content": "56,142,692| _______39,299,884", "page": 64, "level": 1}}, {"headings_1": {"content": "management", "page": 64, "level": 1}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Palorinya East Fish pond construction 2020/2021FY SERNM Not started 56,142,692 56,142,692 re Andra community Fruit orchard  \nLionga Central Waste Management  \nLionga south small scale irrigation for vegetable  \n. growing  \n17 Lukuri Fish pond construction \n56,142,692 ee SERNM Not started 60,634,107 - Not started 60,634,107  \n= \nI ; 2020/2021FY SERNM Not started 56,142,692 39,299,884 18 Kochi Establishment of Commercial Nursery Bed 2020/2021FY SERNM Not started", "metadata": {"headings": [{"headings_0": {"content": "56,142,692| _______39,299,884", "page": 64, "level": 1}}, {"headings_1": {"content": "management", "page": 64, "level": 1}}, [{"headings_0": {"content": "56,142,692| _______39,299,884", "page": 64, "level": 1}}, {"headings_1": {"content": "management", "page": 64, "level": 1}}], [{"headings_0": {"content": "56,142,692| _______39,299,884", "page": 64, "level": 1}}, {"headings_1": {"content": "management", "page": 64, "level": 1}}]], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "56,142,692", "metadata": {"headings": [{"headings_0": {"content": "56,142,692", "page": 64, "level": 2}}, {"headings_1": {"content": "56,142,692| _______39,299,884", "page": 64, "level": 1}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mbale South small scale irrigation for vegetable 2020/2021FY SERNM Not started", "metadata": {"headings": [{"headings_0": {"content": "56,142,692", "page": 64, "level": 2}}, {"headings_1": {"content": "56,142,692| _______39,299,884", "page": 64, "level": 1}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "56,142,692", "metadata": {"headings": [{"headings_0": {"content": "56,142,692", "page": 64, "level": 8}}, {"headings_1": {"content": "56,142,692", "page": 64, "level": 2}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20 Belameling Fruit and Vegetable growing 2020/2021FY Not started 56,142,692 \\_\\_  \n21 Indilinga East Fish  \n2020/2021FY SERNM Not started  \n2 Yenit Gulley Control Construction  \nNot started 26,539,589 Village A Ecological Fish Pond Sub Project 2020/2021FY SERNM Not started", "metadata": {"headings": [{"headings_0": {"content": "56,142,692", "page": 64, "level": 8}}, {"headings_1": {"content": "56,142,692", "page": 64, "level": 2}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "56,844,000", "metadata": {"headings": [{"headings_0": {"content": "56,844,000", "page": 64, "level": 8}}, {"headings_1": {"content": "56,142,692", "page": 64, "level": 8}}], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25 Odraji Commercial Nursery Bed Belameling Ecological Fish Pond 27 Dikiri Fish Pond \n2020/2021FY \\|SERNM Not started  \nNot started 60,000,000 \\_ \\_\\_\\_\\_ - 2021/2022FY SERNM Not started 65,000,000 \n60 \nCommercial nursery bed in Unit 4 BLK 12 2021/2022FY SERNM  \nNot started 110,000,000 Institutional greening in Iboa Pri. School 2021/2022FY SERNM Not started  \nRestoration of River bank in Teremo Village 2021/2022FY SERNM Not started  \naround Ndridir  \n\\_", "metadata": {"headings": [{"headings_0": {"content": "56,844,000", "page": 64, "level": 8}}, {"headings_1": {"content": "56,142,692", "page": 64, "level": 8}}, [{"headings_0": {"content": "56,844,000", "page": 64, "level": 8}}, {"headings_1": {"content": "56,142,692", "page": 64, "level": 8}}], [{"headings_0": {"content": "56,844,000", "page": 64, "level": 8}}, {"headings_1": {"content": "56,142,692", "page": 64, "level": 8}}], [{"headings_0": {"content": "56,844,000", "page": 64, "level": 8}}, {"headings_1": {"content": "56,142,692", "page": 64, "level": 8}}]], "page": 64, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,600,625", "metadata": {"headings": [{"headings_0": {"content": "55,600,625", "page": 65, "level": 8}}, {"headings_1": {"content": "56,844,000", "page": 64, "level": 8}}], "page": 65, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "62,480,226 - \nOtubanga North fish pond  \n2021/2022FY SERNM Not started 65,000,000 45,500,000 Odonga East small-scale Irrigation for vegetable 2021/2022FY SERNM Not started", "metadata": {"headings": [{"headings_0": {"content": "55,600,625", "page": 65, "level": 8}}, {"headings_1": {"content": "56,844,000", "page": 64, "level": 8}}, [{"headings_0": {"content": "55,600,625", "page": 65, "level": 8}}, {"headings_1": {"content": "56,844,000", "page": 64, "level": 8}}]], "page": 65, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "200,000,000", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], "page": 65, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "production \nLonga commercial Nursery bed 2021/2022FY SERNM Not started 110,000,000 Village D Fruit and vegetable growing 2021/2022FY SERNM Not started \n61 \n197,390,562\\| \u2014 \nAppendix 5: Eailure to hold timely PDM SACCOSs General Meeting  \nSN Vote Parish Name of Date  \nWas the Date GM was Was \na Wasthevetting Was there a Was training (topical Name Name SACCO certificate of first GM held (Should be leadership criterion Bank subjects) of the PDM registration held within one \\| vetting following the Account SACCO members was issued (Yes/No) month from the committee PDM SACCO opening undertaken during the date of issue of elected and byelaws  \nresolution meeting  \ncertificate of inaugurated established? (Yes/No) (Yes/No) \u2014\u2014,tegistration) (Yes/No) (Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}, [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}]], "page": 65, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Obongi 2/5/2022 Yes 4/12/2022 Yes Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], "page": 66, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Aringajobi \\| Aringajobi- \\| ne \\| \\| en DLG Aliba PDM  \nSACCO  \nDarbijo Drabijo-Aliba 2/5/2022 Yes 3/12/2022 Yes Yes Yes Yes  \nPDM SACCO  \nUbbi Ubbi-Palorinya 2/5/2022 Yes 20/1/2023 Yes  \nPDM SACCO  \nLionga Lionga-Obongi 2/5/2022 Yes 19/1/2023 Yes  \nT/C PDM  \nSACCO \nYes Yes = Yes \nYes \nMorobi Morobi-Itula 2/5/2022 Yes Yes \nde 29/1/2023 Se eee PDM SACCO  \nObongi Demgbele Demgbele- 2/5/2022 = 21/1/2023  \nYes  \nDLG Itula PDM  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}, [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}]], "page": 66, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- ed Yes : a Nes =  \n2 Palorinya Palorinya- 2/5/2022 19/1/2023 Yes Yes  \nDLG Palorinya PDM  \nSACCO  \nLiwa Liwa-Gimara 2/5/2022 Yes zer 7/1/2023 Yes Yes Yes  \nPDM SACCO  \ni Malanga Malanga- 2/5/2022 Yes", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], "page": 66, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "9. i Malanga Malanga- 2/5/2022 Yes", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], "page": 66, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Yes Ne Nero Ewafa PDM  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], "page": 66, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Obongi Rodo Rodo-Aliba 2/5/2022  \n5/12/2022 DLG  \nPDM", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], "page": 66, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "62 \nAppendix 6: Functionality of PDM SACCO board \nSN. Vote Name Parish Name Name of SACCO  \nDate of board Did board members Remarks member fill expression of appointment interest forms", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}, [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}], [{"headings_0": {"content": "200,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "55,600,625", "page": 65, "level": 8}}]], "page": 66, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mee en", "metadata": {"headings": [{"headings_0": {"content": "mee en", "page": 67, "level": 2}}, {"headings_1": {"content": "200,000,000", "page": 65, "level": 2}}], "page": 67, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sn ei en nen TE 1 Obongi DLG Aringajobi  \nAringajobi-Aliba PDM SACCO 18/1/2023 No  \nThe Board claimed expression of interest", "metadata": {"headings": [{"headings_0": {"content": "mee en", "page": 67, "level": 2}}, {"headings_1": {"content": "200,000,000", "page": 65, "level": 2}}], "page": 67, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}], "page": 67, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ubbi-Palorinya PDM SACCO 1/2/2023 Obongi DLG \nforms were taken by CDO \nProperly elected/instituted board uw \nProperly elected/instituted board  \nObongi DLG \\| Morobi Morobi-Itula PDM SACCO  \nProperly elected/instituted board", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}, [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}], [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}], [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}]], "page": 67, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Properly elected/instituted board\n7. Obongi DLG Palorinya Palorinya-Palorinya PDM SACCO Not sure  \nNo  \nNo documents were accessed as the office was locked and no PDM Board member was around. Only interacted with PDC Members Liwa Liwa-Gimara PDM SACCO 31//1/2023 Yes Properly elected/instituted board Obongi DLG Malanga Malanga-Ewafa  \n\\| PDM SACCO 8/12/2022 Yes  \nProperly elected/instituted board  \nObongi DLG Rodo Rodo-Aliba PDM  \n18/1/2023  \nThe Parish chief claimed the expression of interest form were taken by CDO", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}], "page": 67, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "63 \nAppendix 7: Non functionality of SACCO committees and sub committees \nVote Name of \"\\| Supervisory Executive Loan Sub Production sub Marketing sub Business Finance and Remarks Name SACCO camentee Committee committee Committee Committee Development investment  \nservices sub sub \n. \\_ \\_ . . \\| \n\\|\\_Committee Committee  \n\\_  \n;  \n\\| Wasit Isthe Wasit Is the Was it Is the Was Is the Wasit Is the Was it Isthe Wasit Is the comm Const commit Constit commit \\| it comm Const committe Constit comm Const comm ittee ituted tee uted? tee Const ittee ituted e uted? ittee ituted ittee opera ? operati (yes/N operati ituted opera ? operation (yes/N opera ? opera tional (yes/ onal? 0) onal? ? tional (yes/ al? 0) tional (yes/ tional", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}, [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}], [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}], [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}], [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}]], "page": 67, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- No) (operat (operat (yes/ ? No) (operatio ? No) ? (oper ional or ional or No) (oper nal or Not (oper (oper ation Not Not ation operation ation ation al or operati operati al or al) al or al or Not onal) onal) Not Not Not opera opera opera opera tional tional tional tional ) ) ) )", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}], "page": 68, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Obongi Aringajobi-  \nNo No No No No No No production, marketing, DLG Aliba PDM  \nbusiness and finance sub SACCO committee. Supervisory committee in place but no reports to confirm its", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 67, "level": 3}}, {"headings_1": {"content": "mee en", "page": 67, "level": 2}}], "page": 68, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functionality", "metadata": {"headings": [{"headings_0": {"content": "functionality", "page": 68, "level": 1}}, {"headings_1": {"content": "ae", "page": 67, "level": 3}}], "page": 68, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee \nee  \n\\_ \\_ \\_\\_\\_\\_\\| \\_\\_ Obongi Drabijo-Aliba  \nNo No No No No No production, marketing, DLG PDM SACCO  \nbusiness and finance sub committee. Supervisory committee in place but no reports to confirm its functionali  \nUbbi-  \nNo No No No No production, marketing, Palorinya  \nbusiness and finance sub PDM SACCO  \ncommittee. Supervisory committee in place but no reports to confirm its \nLionga- Obongi T/C PDM SACCO \n64", "metadata": {"headings": [{"headings_0": {"content": "functionality", "page": 68, "level": 1}}, {"headings_1": {"content": "ae", "page": 67, "level": 3}}, [{"headings_0": {"content": "functionality", "page": 68, "level": 1}}, {"headings_1": {"content": "ae", "page": 67, "level": 3}}], [{"headings_0": {"content": "functionality", "page": 68, "level": 1}}, {"headings_1": {"content": "ae", "page": 67, "level": 3}}], [{"headings_0": {"content": "functionality", "page": 68, "level": 1}}, {"headings_1": {"content": "ae", "page": 67, "level": 3}}]], "page": 68, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functionality", "metadata": {"headings": [{"headings_0": {"content": "functionality", "page": 68, "level": 1}}, {"headings_1": {"content": "functionality", "page": 68, "level": 1}}], "page": 68, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bu  \nNo  \nNo No No production, marketing, business and finance sub committee. Supervisory committee in place but no \\| reports to confirm its functionality \nObongi  \nNo production, marketing, DLG  \nbusiness and finance sub committee. Supervisory committee in place but no reports to confirm its functionali  \nObongi \nNo production, rea DLG  \nbusiness and finance sub committee. Supervisory committee in place but no reports to confirm its functional  \nNo production, marketing, business and finance sub committee. Supervisory committee in place but no reports to confirm its", "metadata": {"headings": [{"headings_0": {"content": "functionality", "page": 68, "level": 1}}, {"headings_1": {"content": "functionality", "page": 68, "level": 1}}, [{"headings_0": {"content": "functionality", "page": 68, "level": 1}}, {"headings_1": {"content": "functionality", "page": 68, "level": 1}}], [{"headings_0": {"content": "functionality", "page": 68, "level": 1}}, {"headings_1": {"content": "functionality", "page": 68, "level": 1}}]], "page": 68, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functionality", "metadata": {"headings": [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 68, "level": 1}}], "page": 69, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IL  \nNo production, marketing, business and finance sub committee. Supervisory committee in place but no reports to confirm its functionali  \nNo production, marketing, DLG  \nbusiness and finance sub committee. Supervisory committee in place but no reports to confirm its", "metadata": {"headings": [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 68, "level": 1}}], "page": 69, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functionality", "metadata": {"headings": [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}], "page": 69, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Obongi  \n. No production, marketing, DLG  \nbusiness and finance sub committee. Supervisory committee in place but no reports to confirm its functionali \nAppendix 8: Transfer of PRF to un-licenced SACCOs \nSN. a Name Parish Name Name of SACCO  \nIs the SACCO registered under Microfinance Remarks \nInstitutions money lenders act 2016? (Yes/No) \u2014\u2014\u2014 som Aringajobi-Aliba PDM SACCO \\_\\_\\_\\|  \n~ \nNo \nObongiDLG Darbijc Drabijo-Aliba PDM SACCO  \nNo \nObongi DLG Ubbi Ubbi-Palorinya PDM SACCO  \nNo \nTe a ee ee Obongi DLG Morobi  \nMorobi-Itula PDM SACCO \n3\u2014 6 Obongi DLG Demgbele-Itula PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}, [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}], [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}], [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}], [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}], [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}], [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}], [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}], [{"headings_0": {"content": "functionality", "page": 69, "level": 1}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}]], "page": 69, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Not", "metadata": {"headings": [{"headings_0": {"content": "Not", "page": 70, "level": 8}}, {"headings_1": {"content": "functionality", "page": 69, "level": 1}}], "page": 70, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "registered", "metadata": {"headings": [{"headings_0": {"content": "registered", "page": 70, "level": 8}}, {"headings_1": {"content": "Not", "page": 70, "level": 8}}], "page": 70, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 \n7 Obongi DLG Palorinya Palorinya-Palorinya PDM SACCO  \nNot registered \nObongi DLG Liwa Liwa-Gimara PDM SACCO Obongi DLG Malanga Malanga-Ewafa PDM SACCO \n10 Obongi DLG  \nRodo-Aliba PDM", "metadata": {"headings": [{"headings_0": {"content": "registered", "page": 70, "level": 8}}, {"headings_1": {"content": "Not", "page": 70, "level": 8}}, [{"headings_0": {"content": "registered", "page": 70, "level": 8}}, {"headings_1": {"content": "Not", "page": 70, "level": 8}}], [{"headings_0": {"content": "registered", "page": 70, "level": 8}}, {"headings_1": {"content": "Not", "page": 70, "level": 8}}], [{"headings_0": {"content": "registered", "page": 70, "level": 8}}, {"headings_1": {"content": "Not", "page": 70, "level": 8}}]], "page": 70, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Not registered", "metadata": {"headings": [{"headings_0": {"content": "Not registered", "page": 70, "level": 8}}, {"headings_1": {"content": "registered", "page": 70, "level": 8}}], "page": 70, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not registered N Not registered \n66 \nAppendix 9: Failure to update household registers \nSN Vote Parish Name of SACCO Name Name", "metadata": {"headings": [{"headings_0": {"content": "Not registered", "page": 70, "level": 8}}, {"headings_1": {"content": "registered", "page": 70, "level": 8}}, [{"headings_0": {"content": "Not registered", "page": 70, "level": 8}}, {"headings_1": {"content": "registered", "page": 70, "level": 8}}], [{"headings_0": {"content": "Not registered", "page": 70, "level": 8}}, {"headings_1": {"content": "registered", "page": 70, "level": 8}}], [{"headings_0": {"content": "Not registered", "page": 70, "level": 8}}, {"headings_1": {"content": "registered", "page": 70, "level": 8}}]], "page": 70, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Obongi Ubbi PDM", "metadata": {"headings": [{"headings_0": {"content": "Not registered", "page": 70, "level": 8}}, {"headings_1": {"content": "registered", "page": 70, "level": 8}}], "page": 71, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\_\\_\\| DLG \u2014\\_ Ubbi-Palorinya SACCO \nNumber of PDM Does SACCO maintain updated", "metadata": {"headings": [{"headings_0": {"content": "Not registered", "page": 70, "level": 8}}, {"headings_1": {"content": "registered", "page": 70, "level": 8}}, [{"headings_0": {"content": "Not registered", "page": 70, "level": 8}}, {"headings_1": {"content": "registered", "page": 70, "level": 8}}]], "page": 71, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201eenterprises enterprise and House hold registers_", "metadata": {"headings": [{"headings_0": {"content": "\u201eenterprises enterprise and House hold registers_", "page": 71, "level": 3}}, {"headings_1": {"content": "Not registered", "page": 70, "level": 8}}], "page": 71, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nsl Obongi DLG Lionga-Obongi T/C PDM SACCO \u2014\u2014\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u201eenterprises enterprise and House hold registers_", "page": 71, "level": 3}}, {"headings_1": {"content": "Not registered", "page": 70, "level": 8}}], "page": 71, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13. Obongi DLG Demgbele-Itula PDM SACCO  \n3  \n=\\| Obongi DLG Palorinya Palorinya-Palorinya PDM a SACCO", "metadata": {"headings": [{"headings_0": {"content": "\u201eenterprises enterprise and House hold registers_", "page": 71, "level": 3}}, {"headings_1": {"content": "Not registered", "page": 70, "level": 8}}], "page": 71, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "page": 71, "level": 1}}, {"headings_1": {"content": "\u201eenterprises enterprise and House hold registers_", "page": 71, "level": 3}}], "page": 71, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 \n67 \nAppendix 10: Failure to carry out Wealth ranking of households \nSN Vote Name Parish Was wealth No. of No. of villages Remarks Name ranking carried villages were wealth \n\\| DLG Aringajobi", "metadata": {"headings": [{"headings_0": {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "page": 71, "level": 1}}, {"headings_1": {"content": "\u201eenterprises enterprise and House hold registers_", "page": 71, "level": 3}}, [{"headings_0": {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "page": 71, "level": 1}}, {"headings_1": {"content": "\u201eenterprises enterprise and House hold registers_", "page": 71, "level": 3}}], [{"headings_0": {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "page": 71, "level": 1}}, {"headings_1": {"content": "\u201eenterprises enterprise and House hold registers_", "page": 71, "level": 3}}], [{"headings_0": {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "page": 71, "level": 1}}, {"headings_1": {"content": "\u201eenterprises enterprise and House hold registers_", "page": 71, "level": 3}}], [{"headings_0": {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "page": 71, "level": 1}}, {"headings_1": {"content": "\u201eenterprises enterprise and House hold registers_", "page": 71, "level": 3}}]], "page": 71, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Obongi", "metadata": {"headings": [{"headings_0": {"content": "Obongi", "page": 72, "level": 2}}, {"headings_1": {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "page": 71, "level": 1}}], "page": 72, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Obongi DLG Darbijo Obongi DLG Ubbi \nObongi DLG Lionga \nout at parish  \nranking was  \n\\_level? \\_carried out  \n9  \nWealth ranking was conducted in one day for all villages at Sub county level in what was termed as rapid response  \nWealth ranking was conducted in one day for all villages at Sub county level in what was termed as rapid response", "metadata": {"headings": [{"headings_0": {"content": "Obongi", "page": 72, "level": 2}}, {"headings_1": {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "page": 71, "level": 1}}, [{"headings_0": {"content": "Obongi", "page": 72, "level": 2}}, {"headings_1": {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "page": 71, "level": 1}}], [{"headings_0": {"content": "Obongi", "page": 72, "level": 2}}, {"headings_1": {"content": "5. Obongi Liwas Liwa-Gimara PDM SACCO", "page": 71, "level": 1}}]], "page": 72, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "on _", "metadata": {"headings": [{"headings_0": {"content": "on _", "page": 72, "level": 3}}, {"headings_1": {"content": "Obongi", "page": 72, "level": 2}}], "page": 72, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Wealth ranking was conducted in one day for all villages at Sub county level in what was termed as rapid response  \nWealth ranking was conducted in one day for all villages at Sub county level in what was termed as rapid response  \nObongi \\_ ee \nDLG Morobi \\|  \nWealth ranking was conducted in one day for all villages at Sub county level in what was termed as rapid response  \nObongi DLG Demgbele  \nWealth ranking was conducted in one day for all villages at Sub county level in what was termed as rapid response  \n\\|  \nObongi \\_ \\| DLG Palorinya  \nWealth ranking was conducted in one day for all villages at Sub county level in what was termed as rapid response  \nObongi DLG  \nWealth ranking was conducted in one day for all villages at Sub county level in what was termed as rapid response", "metadata": {"headings": [{"headings_0": {"content": "on _", "page": 72, "level": 3}}, {"headings_1": {"content": "Obongi", "page": 72, "level": 2}}, [{"headings_0": {"content": "on _", "page": 72, "level": 3}}, {"headings_1": {"content": "Obongi", "page": 72, "level": 2}}]], "page": 72, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cObongi", "metadata": {"headings": [{"headings_0": {"content": "\u201cObongi", "page": 72, "level": 3}}, {"headings_1": {"content": "on _", "page": 72, "level": 3}}], "page": 72, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee DLG  \nWealth ranking was conducted in one day for all villages at Sub county level in what was termed as rapid response  \nWealth ranking was conducted in one day for all villages at Sub county level in what was termed as rapid response \n68 \nName of Name  \nthe Date  \nWere the loan  \nwas  \nobtained village meeting convened by the", "metadata": {"headings": [{"headings_0": {"content": "\u201cObongi", "page": 72, "level": 3}}, {"headings_1": {"content": "on _", "page": 72, "level": 3}}, [{"headings_0": {"content": "\u201cObongi", "page": 72, "level": 3}}, {"headings_1": {"content": "on _", "page": 72, "level": 3}}], [{"headings_0": {"content": "\u201cObongi", "page": 72, "level": 3}}, {"headings_1": {"content": "on _", "page": 72, "level": 3}}]], "page": 72, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11/5/2023", "metadata": {"headings": [{"headings_0": {"content": "11/5/2023", "page": 73, "level": 1}}, {"headings_1": {"content": "\u201cObongi", "page": 72, "level": 3}}], "page": 73, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "approval processes followed apart from selection using \n10/04/2023  \napproval processes followed apart from selection using \nIdranya William 20/04/2023 application and approval processes followed apart from selection using \nMundua Apolonia 11/5/2023  \napproval processes followed apart from selection using \n31/5/2023  \napproval processes followed apart from selection using \n24/5/2023  \napproval processes followed apart from selection using \nAndrupio Clara Beneficiary application and not sure  \napplicant were not accessed since office was locked Ecima Christopher 30/6/2023  \napproval processes followed apart from selection using \n69 \nMalanga Chamuku 30/10/2023 1,000,00 Loan application and \\|", "metadata": {"headings": [{"headings_0": {"content": "11/5/2023", "page": 73, "level": 1}}, {"headings_1": {"content": "\u201cObongi", "page": 72, "level": 3}}, [{"headings_0": {"content": "11/5/2023", "page": 73, "level": 1}}, {"headings_1": {"content": "\u201cObongi", "page": 72, "level": 3}}], [{"headings_0": {"content": "11/5/2023", "page": 73, "level": 1}}, {"headings_1": {"content": "\u201cObongi", "page": 72, "level": 3}}], [{"headings_0": {"content": "11/5/2023", "page": 73, "level": 1}}, {"headings_1": {"content": "\u201cObongi", "page": 72, "level": 3}}], [{"headings_0": {"content": "11/5/2023", "page": 73, "level": 1}}, {"headings_1": {"content": "\u201cObongi", "page": 72, "level": 3}}], [{"headings_0": {"content": "11/5/2023", "page": 73, "level": 1}}, {"headings_1": {"content": "\u201cObongi", "page": 72, "level": 3}}], [{"headings_0": {"content": "11/5/2023", "page": 73, "level": 1}}, {"headings_1": {"content": "\u201cObongi", "page": 72, "level": 3}}], [{"headings_0": {"content": "11/5/2023", "page": 73, "level": 1}}, {"headings_1": {"content": "\u201cObongi", "page": 72, "level": 3}}], [{"headings_0": {"content": "11/5/2023", "page": 73, "level": 1}}, {"headings_1": {"content": "\u201cObongi", "page": 72, "level": 3}}]], "page": 73, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Malanga- | Amidu", "metadata": {"headings": [{"headings_0": {"content": "Malanga- | Amidu", "page": 74, "level": 3}}, {"headings_1": {"content": "11/5/2023", "page": 73, "level": 1}}], "page": 74, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ewafa PDM 0 approval processes followed \\| SACCO  \napart from selection using \nPDMIS  \n\\| \nObongi Rodo Rodo-Aliba Betty Oliru 11/5/2023 500,000  \nLoan application and \nDLG PDM  \napproval processes followed \napart from selection using PDMIS \n70 \nAppendix 12: Failure to obtain an insurance polic \nSN. Vote Name  \nName of SACCO  \nName of PRF Loan If the loan is for a farming operation, beneficiary Amount  \ndid the borrower obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme", "metadata": {"headings": [{"headings_0": {"content": "Malanga- | Amidu", "page": 74, "level": 3}}, {"headings_1": {"content": "11/5/2023", "page": 73, "level": 1}}, [{"headings_0": {"content": "Malanga- | Amidu", "page": 74, "level": 3}}, {"headings_1": {"content": "11/5/2023", "page": 73, "level": 1}}], [{"headings_0": {"content": "Malanga- | Amidu", "page": 74, "level": 3}}, {"headings_1": {"content": "11/5/2023", "page": 73, "level": 1}}], [{"headings_0": {"content": "Malanga- | Amidu", "page": 74, "level": 3}}, {"headings_1": {"content": "11/5/2023", "page": 73, "level": 1}}], [{"headings_0": {"content": "Malanga- | Amidu", "page": 74, "level": 3}}, {"headings_1": {"content": "11/5/2023", "page": 73, "level": 1}}], [{"headings_0": {"content": "Malanga- | Amidu", "page": 74, "level": 3}}, {"headings_1": {"content": "11/5/2023", "page": 73, "level": 1}}], [{"headings_0": {"content": "Malanga- | Amidu", "page": 74, "level": 3}}, {"headings_1": {"content": "11/5/2023", "page": 73, "level": 1}}], [{"headings_0": {"content": "Malanga- | Amidu", "page": 74, "level": 3}}, {"headings_1": {"content": "11/5/2023", "page": 73, "level": 1}}]], "page": 74, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(VAIS)?", "metadata": {"headings": [{"headings_0": {"content": "(VAIS)?", "page": 75, "level": 1}}, {"headings_1": {"content": "Malanga- | Amidu", "page": 74, "level": 3}}], "page": 75, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "metadata": {"headings": [{"headings_0": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}, {"headings_1": {"content": "(VAIS)?", "page": 75, "level": 1}}], "page": 75, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ten sidan  \nRN Drabijo-Aliba PDM 100,000 No  \nSACCO  \nSl Kil l= Idranya  \nInsurance policy not obtained SACCO  \nWilliam  \nFE seal Lulu Bosco  \nInsurance policy not obtained SACCO \nObongi DLG Palorinya Palorinya-Palorinya Andrupio Clara 300,000  \nInsurance policy not obtained PDM SACCO \nObongi . \\_ DLG Liwa Liwa-Gimara PDM Ecima  \nInsurance policy not obtained SACCO  \nChristopher", "metadata": {"headings": [{"headings_0": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}, {"headings_1": {"content": "(VAIS)?", "page": 75, "level": 1}}, [{"headings_0": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}, {"headings_1": {"content": "(VAIS)?", "page": 75, "level": 1}}], [{"headings_0": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}, {"headings_1": {"content": "(VAIS)?", "page": 75, "level": 1}}]], "page": 75, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fone eee |", "metadata": {"headings": [{"headings_0": {"content": "Fone eee |", "page": 75, "level": 3}}, {"headings_1": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}], "page": 75, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Insurance policy not obtained SACCO  \nChamuku \n71 \nAppendix 13: Irregularities in project implementation \nSN. Vote Parish Name of SACCO Name of Loan Loan Amount \\| Project Status of the project Remark \nName Name  \nPRF Amount as as per funded \nbeneficiary per SACCO household records evidence", "metadata": {"headings": [{"headings_0": {"content": "Fone eee |", "page": 75, "level": 3}}, {"headings_1": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}, [{"headings_0": {"content": "Fone eee |", "page": 75, "level": 3}}, {"headings_1": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}], [{"headings_0": {"content": "Fone eee |", "page": 75, "level": 3}}, {"headings_1": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}], [{"headings_0": {"content": "Fone eee |", "page": 75, "level": 3}}, {"headings_1": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}], [{"headings_0": {"content": "Fone eee |", "page": 75, "level": 3}}, {"headings_1": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}], [{"headings_0": {"content": "Fone eee |", "page": 75, "level": 3}}, {"headings_1": {"content": "= Obongi Der Darbijo , \u201cOdrata Zulaika | nn", "page": 75, "level": 1}}]], "page": 75, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 76, "level": 2}}, {"headings_1": {"content": "Fone eee |", "page": 75, "level": 3}}], "page": 76, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". . Lo = \\_ \n\\{ \u2014 I  \nObongi Aringajobi Aringajobi-Aliba Zaituni Wadri 500,000 500,000 Produce Bee: Fran \\| Produce shop progressing well \nDLG PDM SACCO  \nbuying and \nee \u20ac 5 \\| 3", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 76, "level": 2}}, {"headings_1": {"content": "Fone eee |", "page": 75, "level": 3}}, [{"headings_0": {"content": "provided", "page": 76, "level": 2}}, {"headings_1": {"content": "Fone eee |", "page": 75, "level": 3}}], [{"headings_0": {"content": "provided", "page": 76, "level": 2}}, {"headings_1": {"content": "Fone eee |", "page": 75, "level": 3}}], [{"headings_0": {"content": "provided", "page": 76, "level": 2}}, {"headings_1": {"content": "Fone eee |", "page": 75, "level": 3}}]], "page": 76, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "selling", "metadata": {"headings": [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "provided", "page": 76, "level": 2}}], "page": 76, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "52 \nDarbijo Drabijo-Aliba PDM Odrata 100,000 100,000 Goat  \nOnly bought 1 he goat for \nSACCO Zulaika rearing UGX.80,000 and used UGX.20,000 for transport \nUbbi-Palorinya PDM Idranya 800,000 800,000 Sunflower SACCO William growing \nObongi Lionga Lionga-Obongi T/C Mundua 1,000,000 1,000,000 Produce  \nBeneficiary said she had a sick \nDLG PDM SACCO Apolonia  \nbuying and  \nchild at home hence her shop/ \nselling  \nstall not Visited to confirm \nstatus.", "metadata": {"headings": [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "provided", "page": 76, "level": 2}}, [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "provided", "page": 76, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "provided", "page": 76, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "provided", "page": 76, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "provided", "page": 76, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "provided", "page": 76, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "provided", "page": 76, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "provided", "page": 76, "level": 2}}]], "page": 76, "document_name": "Obongi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OFOFFICE OF THE PRESIDENT  \nFOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "ORTE oT, copy", "metadata": {"headings": [{"headings_0": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nTable of Contents \nWe  \nii", "metadata": {"headings": [{"headings_0": {"content": "ORTE oT, copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORTE oT, copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "List of ACFONYMS........ccccccccececscscesessscseceseessessessessecsecssessessecsecesessecsesstsseseecstssecsecnecseseaesaesaesseeneseeseaeaes iii REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE OFFICE OF THE PRESIDENT FOR THE YEAR ENDED 30\"F JUNE, 2023... 1 OPINION oo... eee ceeceeeccssccesceecescseessecsecsseessecssecssecsssessecssecssesssesssecesecsssesaesssesasesecsaeeasecsacssueessesstscstenseseeeseess 1 Basis. Or N 1 commun eeaesenmemass meencunaman a asmeenery nosmneenaneentmanaumaemenmnuammemammnecenet \nI ee EEE EEE 1 1.0 Implementation of the approved budget ...........uneneeeenesenesnenennenennnennnennnnnennennennennennn 1 2.0 \nManagement of the Government Salary Payroll....................u0ennsnnseeesenennenennnnenenn 5 Entpheeis: ol alba nema cacenenn aun nmonneNN NNER emeReUNS 9 20 \nQuistamlie Domes ATeas een en eu 10 Other matter..........unessneesnsnsensnnensennnnnnnnnennnenennernsennnnnensrsenenensnsenennesnenenennnenrensennnennnnetann 10 \n4.0 Implementation of the Presidential Directives..................n.eneneeennenn 10 50 Lack of Certificates of Te  \n11 nennen \nOe I ON pare ee it \nManagement Responsibilities for the Financial Statements... 12 Auditor's Responsibilities for the audit of the Financial Statements ....................ene 12 Eller Reseriing) creer 13 eeerar eco oeammesencuneoneenensecrenereennnerememanamemmemommmmencemans \nReport on the Audit of Compliance with Legislation...................neeeeeenenenenen 13 Appendices........... ER 14 Appendix I: Implementation of Planned Outputs .........eeeessensnenenneneenennennenennnnnenenennennenen 14 \nList of Acronyms \nAcronym Meaning \\_ \nAAYC \nAfro Arab Youth Council \nBn  \nBillion \nICT Information Communication Technology \nIESBA  \nInternational Ethics Standards Board for Accountants \nIFMS Integrated Financial Management System \nINTOSAI  \nInternational Organization of Supreme Audit Institutions \nISSAIs  \nInternational Standards of Supreme Audit Institutions \nLGs Local Governments \nMDAs  \nMinistries, Departments and Agencies \nMn Ministry Million  \nMoFPED  \nof Finance, Planning and Economic Development \npeau National Leadership Institute NTR \\| None Tax Revenue \nPFMA  \nPublic Financial Management Act \nPIAPS  \nProgramme Implementation Action Plans (PIAPS) \nPPDA  \nPublic Procurement and Disposal of Assets \nST Permanent Secretary/Secretary to Treasury 2 \\_\\_\\| Treasury Instructions \nUGX Uganda Shillings \nUTB Uganda Tourism Board \nREPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE OFFICE OF THE PRESIDENT FOR THE YEAR ENDED 30\u00b0! JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the financial statements of the Office of the President (OP), which comprise the Statement of Financial Position as at 30 June 2023, the Statement of Financial Performance, Statement of Changes in Equity and 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 accompanying financial statements of the Office of the President for the financial year ended 30\u2018 June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act ,2015 (PFMA) and the Financial Reporting Guide, 2018 (as amended). \nBasis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Office of the President 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 \nopinion.  \nKey Audit Matter \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have \nIn arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of Office of the President is to provide leadership in Public Policy Management and Good Governance, through interventions at strategic national level. \nDuring the financial year 2022/2023, the Entity had a budget of UGX.230,657,522,239 out of which UGX.228,917,355,308 was warranted as shown in the table below; \nTable showing budget and warrants for the year  \nS/N Details Budget Warrants Percentage", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}]], "page": 4, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "UGX)", "metadata": {"headings": [{"headings_0": {"content": "UGX)", "page": 5, "level": 8}}, {"headings_1": {"content": "EEE", "page": 2, "level": 11}}], "page": 5, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 8}}, {"headings_1": {"content": "UGX)", "page": 5, "level": 8}}], "page": 5, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "1 Recurrent (Wage 196,349,806,075 194,609,639,145 & Non-wage)  \nDevelopment 34,307,716,164 34,307,716,163 230,657,522,239 228,917,355,308 \nOut of the total Warrants of UGX.228,917,355,308, UGX.39,294,887,073 related to classified expenditure. Out of the balance of UGX.189,622,468,235, I reviewed activities/outputs worth UGX 127,520,510,615 (67.24%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 8}}, {"headings_1": {"content": "UGX)", "page": 5, "level": 8}}, [{"headings_0": {"content": "(UGX)", "page": 5, "level": 8}}, {"headings_1": {"content": "UGX)", "page": 5, "level": 8}}]], "page": 5, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 8}}], "page": 5, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "Table showing audited funds during the review  \nS/N Details  \nActual Amount Cumulative \\| (UGX) percentage 1\\_\\_\\| Wage expenditure (General staff salaries) 38,385,617,350 20.24% 2 Outputs/activities selected for budget 89,134,893,265  \nperformance review  \n\\| Total warrants audited  \nTotal amount of warranted \n127,520,510,615\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 8}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 8}}]], "page": 5, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "228,917,355,308", "metadata": {"headings": [{"headings_0": {"content": "228,917,355,308", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance", "metadata": {"headings": [{"headings_0": {"content": "228,917,355,308", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "review;", "metadata": {"headings": [{"headings_0": {"content": "review;", "page": 5, "level": 2}}, {"headings_1": {"content": "228,917,355,308", "page": 5, "level": 2}}], "page": 5, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "Table summerising audit observations on Budget Performance  \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Non-Tax Revenue (NTR)", "metadata": {"headings": [{"headings_0": {"content": "review;", "page": 5, "level": 2}}, {"headings_1": {"content": "228,917,355,308", "page": 5, "level": 2}}, [{"headings_0": {"content": "review;", "page": 5, "level": 2}}, {"headings_1": {"content": "228,917,355,308", "page": 5, "level": 2}}]], "page": 5, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "[No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], "page": 6, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "Performance of GOU warrants  \nThe entity had an approved budget of UGX.230,657,522,239 I advised the from the various programmes out of which Accounting Officer UGX.228,917,355,308 was warranted resulting in a shortfall to engage MoFPED of UGX.1,740,000,000 representing a 99.2% performance. \nto ensure that funds are released as The performance of warrants from each of the Programmes appropriated.  \nIn from which the Entity was allocated funds is shown in the addition, the un- table below; implemented Programme Approved Warrants Variance %age activities should be Budget (UGX) (UGX) Bn. perfor rolled to the (UGX) manc over e subsequent period Community 9,100,000,000 9,100,000,000 0 100% for implementation. mobilization &  \nmind-set change  \nGovernance & 206,999,808,8 205,259,641,9 1,740,166,931 99%  \nSecurity 71 40  \nDevelopment 14,232,181,99 14,232,181,99 0 100%  \nplan 8 8  \nImplementation \n230,331,990 228,591,823 1,740,166,9 99% \u201a869 \u201a938 31 \nThe UGX.1,740,166,931 that was not warranted was meant for transfers to Ministry of Science and Technology. \nThe Accounting Officer explained that Ministry of Finance did not release the UGX.1,740,166,931 to the Office of the President due to revenue shortfalls at Treasury. \n1.2 Utilization of Warrants  \nOut of the total warrants of UGX.228,591,823,938 availed to I advised the the entity during the year, UGX.223,962,487,013 was utilized Accounting Officer resulting in un-utilized warrants of UGX.4,629,336,925 to ensure that all representing 98% utilization as shown in the table below; \nabsorbed once warranted. Programme Warran Utilization Variance %age  \nts (UGX of \n(UGX Bn) perfo \u2018Bn) warrants rman (UGX\u2019 Bn) ce Governance & 205.3 201 4.3 97.9 Security  \nCommunity 9.1 94 0 100 mobilization &  \nmind-set change  \nDevelopment plan 14.2 13.9 0.3 97.9 \nObservation  \nRecommendation maintenan records and PS  \nce of records among  \ntransport others.  \nequipment \nPayment Failure to \\| of salaries recruit,& ban  \nand staff on travel training abroad for  \nstaff training \nLa \nAs a result of the under absorption, the Entity was not able to: \n", "metadata": {"headings": [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}, [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}]], "page": 6, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "1. Pay off accumulated pension arrears and gratuity for claimants\n2. Pay rent for Maracha RDC offices\n3. Recruit administrative assistants\n4. Unable to undertake training for 2 staff abroad", "metadata": {"headings": [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], "page": 7, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "list"}}, {"content": "The Accounting Officer explained that the unutilized funds  \nwere mainly unabsorbed wage and pension.  \n\\{\\_  \n1.3 Unsupported output budgets  \nRegulation 11(2) (d) of the Public Finance Management I advised the Regulations, 2016 states that the work plans of a Vote shall Accounting Officer \u2018\\| indicate the funding allocated to each activity.  \nto ensure that going forward activities Contrary to the above, I observed that the budgets for all are appropriately four (04) outputs assessed were not supported by individual costed.  \nactivity costing and budgets.  \nNo Budget Budget Output Budget (UGX)  \nOutput  \nCode  \n1 000003 Facilities management 34,307,716,164 \\|  \n2 \\| 440002 Patriotism services", "metadata": {"headings": [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], "page": 7, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "7,060,000,000", "metadata": {"headings": [{"headings_0": {"content": "7,060,000,000", "page": 7, "level": 1}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}], "page": 7, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "3 010008 Monitoring Capacity strengthening \\_\\_1,267,738,900 \\| 4 560001 and 4,017,000,000 evaluation of Manifesto  \nCommitments  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "7,060,000,000", "page": 7, "level": 1}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}], "page": 7, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "47,053,454,000", "metadata": {"headings": [{"headings_0": {"content": "47,053,454,000", "page": 7, "level": 1}}, {"headings_1": {"content": "7,060,000,000", "page": 7, "level": 1}}], "page": 7, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "Failure to provide detailed costing for activities implies that \nNo Observation", "metadata": {"headings": [{"headings_0": {"content": "47,053,454,000", "page": 7, "level": 1}}, {"headings_1": {"content": "7,060,000,000", "page": 7, "level": 1}}, [{"headings_0": {"content": "47,053,454,000", "page": 7, "level": 1}}, {"headings_1": {"content": "7,060,000,000", "page": 7, "level": 1}}]], "page": 7, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "| Recommendation", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], "page": 8, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "1.4 Implementation of outputs  \nI advised the \nI assessed the implementation of four (4) outputs that had Accounting Officer been fully quantified with a total of 34 activities worth to ensure that all UGX.47,053,454,000 and noted that: \nplanned and funded activities  \nare \noe Two (02) output with 14 activities worth UGX.11.5Bn implemented in the were fully implemented. \nperiod for which they were planned. e Two (02) outputs with 20 activities worth UGX.35.6Bn  \nwere partially implemented. Out of the 20 activities, the  \nentity fully implemented 16 activities; three (3)  \nactivities were partially implemented, while one (01)  \nactivity remained unimplemented. \no No output was not implemented at all. Details are in Appendix I. \nThe Accounting Officer explained that the above activities would be completed in the financial year 2023/2024. \nNon-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did renovate Mukone RDC\u2019s office despite having received the required funds; \nThe Accounting Officer explained that this was due to insufficient funds and the procurement for the renovation of the office of RDC Mukono was not initiated. \n2.0 Management of the Government Salary Payroll \nOver the years, execution of the Government budget has been characterised by wage overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29 November 2022 referenced HRM \n155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, \nother procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four year period. \nI established that, during the last four financial years, Office of the President had a wage budget of UGX.154,612,705,011, out of which UGX.148,013,175,195 was utilised as shown below; \nFYR Revised Budget Payments Percentage 2019/2020 53,472,545,331 51,545,619,478 96% 2020/2021 55,369,790,975 54,583,599,376 99% 2021/2022 20,374,263,108 19,663,020,455 97% 2022/2023 25,396,105,597 22,220,935,886 87%", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}, [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}]], "page": 8, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "154,612,705,011", "metadata": {"headings": [{"headings_0": {"content": "154,612,705,011", "page": 9, "level": 1}}, {"headings_1": {"content": "| Recommendation", "page": 8, "level": 3}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "148,013,175,195", "metadata": {"headings": [{"headings_0": {"content": "148,013,175,195", "page": 9, "level": 1}}, {"headings_1": {"content": "154,612,705,011", "page": 9, "level": 1}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;  \nNo Observation Recommendation 2.1 \nValidation of Employees on the Entity Main payroll  \nI advised the Out of 1,026 employees on the Office of the President February Accounting Officer 2023 salary payroll, a total of 983 (96%) were fully verified, 19 to", "metadata": {"headings": [{"headings_0": {"content": "148,013,175,195", "page": 9, "level": 1}}, {"headings_1": {"content": "154,612,705,011", "page": 9, "level": 1}}, [{"headings_0": {"content": "148,013,175,195", "page": 9, "level": 1}}, {"headings_1": {"content": "154,612,705,011", "page": 9, "level": 1}}]], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "periodically", "metadata": {"headings": [{"headings_0": {"content": "periodically", "page": 9, "level": 8}}, {"headings_1": {"content": "148,013,175,195", "page": 9, "level": 1}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "(2 %) partially verified, while 24(2%) did not show up as update employee summarised in the table below; \nlists, reconcile the payroll and liaise Table showing a summary of the validation results of with \nother \nstaff \nrelevant  \nNumber Amount stakeholders to Details  \nof (UGX) ensure timely Individ \npayroll access of uals \\| new employees Total Number of staff as per February 1026  \n2023 payroll  \nTotal number of employees fully 983  \nverified (A)  \nTotal number of employees partially 19  \nverified (B)  \nTotal number of employees who  \neared but were not verified (C  \nThe total number of Accounted for 06  \nemployees who did (on payroll) \nand deletion of tose. who hee", "metadata": {"headings": [{"headings_0": {"content": "periodically", "page": 9, "level": 8}}, {"headings_1": {"content": "148,013,175,195", "page": 9, "level": 1}}, [{"headings_0": {"content": "periodically", "page": 9, "level": 8}}, {"headings_1": {"content": "148,013,175,195", "page": 9, "level": 1}}], [{"headings_0": {"content": "periodically", "page": 9, "level": 8}}, {"headings_1": {"content": "148,013,175,195", "page": 9, "level": 1}}], [{"headings_0": {"content": "periodically", "page": 9, "level": 8}}, {"headings_1": {"content": "148,013,175,195", "page": 9, "level": 1}}], [{"headings_0": {"content": "periodically", "page": 9, "level": 8}}, {"headings_1": {"content": "148,013,175,195", "page": 9, "level": 1}}], [{"headings_0": {"content": "periodically", "page": 9, "level": 8}}, {"headings_1": {"content": "148,013,175,195", "page": 9, "level": 1}}], [{"headings_0": {"content": "periodically", "page": 9, "level": 8}}, {"headings_1": {"content": "148,013,175,195", "page": 9, "level": 1}}]], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "1,736,608,062", "metadata": {"headings": [{"headings_0": {"content": "1,736,608,062", "page": 9, "level": 2}}, {"headings_1": {"content": "periodically", "page": 9, "level": 8}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "\"", "metadata": {"headings": [{"headings_0": {"content": "1,736,608,062", "page": 9, "level": 2}}, {"headings_1": {"content": "periodically", "page": 9, "level": 8}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "7,129,992", "metadata": {"headings": [{"headings_0": {"content": "7,129,992", "page": 9, "level": 1}}, {"headings_1": {"content": "1,736,608,062", "page": 9, "level": 2}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "00", "metadata": {"headings": [{"headings_0": {"content": "7,129,992", "page": 9, "level": 1}}, {"headings_1": {"content": "1,736,608,062", "page": 9, "level": 2}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "aa", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 9, "level": 3}}, {"headings_1": {"content": "7,129,992", "page": 9, "level": 1}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "not appear for  \nheadcount (no- Not u shows) Accounted for", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 9, "level": 3}}, {"headings_1": {"content": "7,129,992", "page": 9, "level": 1}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "(Off-payroll)", "metadata": {"headings": [{"headings_0": {"content": "(Off-payroll)", "page": 9, "level": 1}}, {"headings_1": {"content": "aa", "page": 9, "level": 3}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "LE]", "metadata": {"headings": [{"headings_0": {"content": "LE]", "page": 9, "level": 1}}, {"headings_1": {"content": "(Off-payroll)", "page": 9, "level": 1}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "information such: as National ID, Appointment letters, Confirmation Letters and Minutes of Appointment.  \nc) A total of 24(2%) employees on the payroll did not appear for the validation and were categorised as follows: \noe 06 employees were away for official duties and other genuine reasons, and were left on the payroll, pending validation upon their return.  \ne A total 18 employees who were paid UGX.34,345,128 were confirmed dead, absconded, or retired by the time of validation. These were removed from the payroll in consultation with the Accounting officer. \nd) A total of 46 individuals whose names were not on the payroll appeared for the validation exercise with all pre- requisite documents. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll as well as complete verification of the partially verified", "metadata": {"headings": [{"headings_0": {"content": "LE]", "page": 9, "level": 1}}, {"headings_1": {"content": "(Off-payroll)", "page": 9, "level": 1}}, [{"headings_0": {"content": "LE]", "page": 9, "level": 1}}, {"headings_1": {"content": "(Off-payroll)", "page": 9, "level": 1}}], [{"headings_0": {"content": "LE]", "page": 9, "level": 1}}, {"headings_1": {"content": "(Off-payroll)", "page": 9, "level": 1}}], [{"headings_0": {"content": "LE]", "page": 9, "level": 1}}, {"headings_1": {"content": "(Off-payroll)", "page": 9, "level": 1}}]], "page": 10, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "employees.", "metadata": {"headings": [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], "page": 10, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "2.2 Inconsistencies in Employee Details  \nA total of 305 employees on the Main payroll had inconsistencies I advised the in their names, NINs, dates of birth and gender captured in the Accounting Officer main and short-term contract payrolls and data captured by to expedite the NIRA on the National Identity cards. \nharmonisation of these \nInconsistent information undermines the integrity of the entity\u2019s inconsistencies so records and may complicate the employee service history and that the payroll retirement procedures. data maintained by the Ministry of This was attributed to among others: errors at the time of data \nPublic Service and \ncapture by NIRA, errors at the time of data capture for payroll the entity are preparation and changes initiated by employees but without consistent with corresponding adjustments on the payroll. \nthe data held by NIRA. \nThe Accounting Officer explained that the requirement by the Ministry of Public Service was that at least two names should match on the payroll and NIRA. Employees with different dates of birth on IPPS and NIRA can be verified to access the payroll thereafter; the responsible officers make a submission to MoPS \nMinistry of Public 2020/2021 55,369,790,975 54,583 ,599,376 786,191,599 Service. 2021/2022 20,374,263,108 19,663,020,455 711,242,653 \n2022/2023 25,396,105,597 22,220,935,886 3,175,169,711 \n154,612,705,01 148,013,175,19  \n1 5 6,599,529,816 \nFailure to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse.", "metadata": {"headings": [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}, [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}]], "page": 10, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "The Accounting Officer attributed the under-absorption to unfilled gaps/variances resulting from the retirement of staff from some positions and delayed recruitment. \\| 2.4 Review of the Entity Staff Establishment I. advised the During the audit, I undertook procedures to review the Accounting Officer completeness and relevancy of the entity establishment and to follow-up the noted that; Out of 1603 approved positions, a total of 1099 submissions made positions were filled leaving a gap of 504 vacant positions. to MoPS and Public Service The Accounting Officer explained that the structure of Office of Commission so the President was re adjusted by the Ministry of Public Service that the proposed on 12th May, 2023. recruitments are completed to address the current staffing \\| gaps. 2.5 Unabsorbed former employees of the defunct Ministry of Science, Technology and Innovation (MoSTI) I advised the Accounting Officer Section 29 (B-a) of the Public Service Standing Orders 2013 to continue provides that where a Public Officer's salary is to be transferred engaging the from one Vote to another following a transfer, the releasing various Ministry, Department or Local Government shall immediately stakeholders on forward a Local Last Pay Certificate. The receiving Ministry, the matter until all Department or Local Government shall ensure that, the Public the affected staff Officer is accessed to the payroll of the new station within one have been fully (1) month with effect from the date of reporting to the new duty absorbed. station. Name Audit Management Comment Response Dianah Principal Referred to Min. The Officer was Katiti Research of Health but appointed as a Principal Officer not absorbed Government Analyst under Ministry of Internal Affairs Mugisha Science Referred to Min. The Officer has been Bruno Officer of Energy but appointed as a Nuclear not absorbed Energy under Ministry of Energy and Mineral Development 3 Mugisha Commiss Not yet For the case of this Joram ioner deployed Officer, the Head of Patrick Public Service and Secretary to Cabinet wrote to H.E the President to give a Directive to the Ministry of Trade, Industry and Cooperatives to place him under Uganda National Bureau of Standards 4 Ocheng Assistant Referred to Min. The Officer is Ms. Lonyo Aluoch Commiss of Health but Grace Ocheing Prospero Grace ioner not yet and is currently deployed absorbed at the Ministry of Health as a Principal Nutritionist on Personal to Holder salary 5 Obalo A Senior Referred to The", "metadata": {"headings": [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}, [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}]], "page": 11, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "68,622,248,", "metadata": {"headings": [{"headings_0": {"content": "68,622,248,", "page": 13, "level": 1}}, {"headings_1": {"content": "employees.", "page": 10, "level": 1}}], "page": 13, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "485  \n31,801,314,953 54%  \n30\" June 2023 \\| 21,818,463,224 35% \\| \nContinued incurrence of domestic arrears adversely affects budget performance in the subsequent year as outputs anticipated in the appropriated budget cannot be attained due to settlement of the arrears. \nThe Accounting officer explained that there is limited resources provided by MoFPED to settle outstanding arrears. In addition Office of the President incurred arrears during the year arising out of unpaid property rates to KCCA amounting to UGX.387,469,361 and UGX.1,118,801,000 being outstanding commitments for Operation Wealth Creation.", "metadata": {"headings": [{"headings_0": {"content": "68,622,248,", "page": 13, "level": 1}}, {"headings_1": {"content": "employees.", "page": 10, "level": 1}}, [{"headings_0": {"content": "68,622,248,", "page": 13, "level": 1}}, {"headings_1": {"content": "employees.", "page": 10, "level": 1}}], [{"headings_0": {"content": "68,622,248,", "page": 13, "level": 1}}, {"headings_1": {"content": "employees.", "page": 10, "level": 1}}]], "page": 13, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "68,622,248,", "page": 13, "level": 1}}], "page": 13, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that these arrears are settled in line with the Government policy on reduction of arrears and in future ensure strict adherence to the Commitment Control System. \nOther matter \nI consider it necessary to communicate the following matter other than those presented or disclosed in the financial statements; \n4.0 Implementation of the Presidential Directives \nFailure to fully implement the 23 directives may affect the achievement of the 2040 vision of transforming Uganda into a middle income State. \nThe Accounting Officer explained that in an effort to track the implementation of the recommendations of the report on the 23 Directives, the Ministry is undertaking validation exercise, which will inform a Cabinet information on the implementation status. In addition, OP through the Directorate of Socio-Economic Monitoring and Research will continue to carryout routine follow up with the responsible MDAs to fast track the recommendations therein in the report to ensure the directives are effectively", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "68,622,248,", "page": 13, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "68,622,248,", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "68,622,248,", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "68,622,248,", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "68,622,248,", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "68,622,248,", "page": 13, "level": 1}}]], "page": 13, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 14, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "Recommendation I advised the Accounting Officer to continue following up with the responsible MDAs with a view of ensuring that the proposed recommendations are implemented. 5.0 Lack of Certificates of title Section 16.13.21 of the Treasury Instructions provides for Government Entities to keep an up to date list of all items held, and keep documentation proving ownership and existence. A review of the asset register revealed that Office of the President owns 48 pieces of land whose size was not reliably established in different parts of the country. In addition, the Office of the President also lacked ownership titles for these pieces of land. Undertaking developments on land that is not legally owned by Government is irregular and there is a risk of loss of the investments in case another party successfully contests ownership of such land in Courts of Law. The Accounting Officer explained that the delay to process the land titles for the above pieces of land is attributed to delay by District Councils to approve the offer of land, and inadequate funds to process land titles. Nonetheless, the entity has put in place measures to ensure that these titles are secured in financial year 2023/2024. Recommendation I advised the Accounting Officer to expedite the process for land titling and ensure all the 48 pieces of land, titled, and transferred to Uganda Land Commission. material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard. Management Responsibilities for the Financial Statements Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Office of the President. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as the Accounting Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing the Office of the President's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}]], "page": 14, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"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. As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also: Identify and assess the risks of material misstatement of the financial statements, o 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, 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 Office of the President to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, o including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that is in compliance with the Government of Uganda Public Financial Management laws and regulations. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and, to communicate with the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, actions taken to eliminate threats or safegurads applied. From the matters communicated with the Accounting Officer,", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}]], "page": 15, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}], "table_of_contents": []}
\ No newline at end of file
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF OMORO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [[], []], "page": 1, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 5}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table Of Contents", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 5}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 5}}], "page": 2, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 5}}], "page": 2, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ED ST TINTS ii eae EEE \nOP LINTOIN scence evnerressmnaaicecsenanaa nats  \n1 sassaasnoan cena on nnans monuenuninscers onsen tubsve sassnrsesxeoeerusnevensenessersanitedasaaeaaesas \nEe EE a ne ee \nPET EEE ET TB 1 ee \n1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll........ccccccccccscssssescsssessessecsecsessessessessecseceeseeses 8", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 5}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 5}}]], "page": 2, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EI", "metadata": {"headings": [{"headings_0": {"content": "EI", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 2, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "11 a ee \n3.0  \nChange in Accounting Treatment for Non-current Assets... 11 \nMe er 12 EEE \nBD EEE TEE 12", "metadata": {"headings": [{"headings_0": {"content": "EI", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "EI", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EI", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EI", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}]], "page": 2, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ra", "metadata": {"headings": [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}], "page": 2, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "13 EEE EEE ueaee, \n6.0 Implementation of Key Government Grants/Programmes .....cccssccscesssssessecsesseeseeseeseesesees 13 \n6.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant... 13 \n6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program  \n14 ..................... \n6.3 Edlueation Development Grafik  \n18 ana ennceucnsaunamunneunnaenn EEE En rear \nBe A N 21 Eee \nTEE RR NADEL 25 ne \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...........nnn. 25 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .......ccccscccseseeesess 25 \nOTHER REPORTING BESPONSIBILITIES  \n26 en ea \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .......ccccccccccscsessessessecscescesessesceees 26 \n7.0  \nImplementation Of The Parish Development Model... 27 \nAPPPENGIES:  \n37 cississiesnsisvensniasssitessisaisstd ssrsnnemsanneoesomenneeaeonenc inca neocuv airs eve eng ieseus tapioreta otis Ciiota  \nssa tn ose nveneits \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}, [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}], [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}], [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}], [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}], [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}], [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}], [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": 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"paragraph"}}, {"content": "Uganda I", "metadata": {"headings": [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nInformation and Communication Technology \nINTOSAI  \nInternational Organization of Supreme Audit Institutions \nIntegrated Personnel and Payroll system  \n\\| International Standards of Supreme Audit Institutions \nLLG  \nLower Local Governments \n\\|  \nLR Local Revenue \nMoFPED  \nMinistry of Finance, Planning and Economic Development \nMoLG \n\\_\\_\\| ee  \nof Local Government \nMoWE Ministry of Water and Environment  \n\\|  \n\\_ \\_ Lea, eo NPA National Planning Authority  \nNTR Non-Tax Revenue \nProgram Budgeting System \nPFMA  \nPublic Finance Management Act \nPPDA  \nPublic Procurement & Disposal of Public Assets \nPS/ST Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}, [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}]], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201c|", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda I", "page": 3, "level": 3}}], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TSA Treasury Single Account \nUBA Uganda Banker's Association \n\\_ Uganda", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda I", "page": 3, "level": 3}}, [{"headings_0": {"content": "\u201c|", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda I", "page": 3, "level": 3}}], [{"headings_0": {"content": "\u201c|", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda I", "page": 3, "level": 3}}]], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fiscal", "metadata": {"headings": [{"headings_0": {"content": "Fiscal", "page": 3, "level": 3}}, {"headings_1": {"content": "\u201c|", "page": 3, "level": 1}}], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "j", "metadata": {"headings": [{"headings_0": {"content": "Fiscal", "page": 3, "level": 3}}, {"headings_1": {"content": "\u201c|", "page": 3, "level": 1}}], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Fiscal", "page": 3, "level": 3}}], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Intergovernmental", "metadata": {"headings": [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Transfers Program for Results \ni Uganda Shilling  \n\u2014\\_  \n:  \nas UWEP Uganda Women Empowerment Project \nYLP Youth Livelihood Program \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF OMORO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"\u2122 JUNE 2023  \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Omoro 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 Omoro 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": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the Omoro District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \n1.0 Implementation of the Approved Budget \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Omoro District Local Government is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District plan, initiate and execute policies in respect of all matters affecting the people within its", "metadata": {"headings": [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 4, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jurisdiction.", "metadata": {"headings": [{"headings_0": {"content": "jurisdiction.", "page": 5, "level": 6}}, {"headings_1": {"content": "Intergovernmental", "page": 3, "level": 2}}], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "During the financial year 2022/2023, Omoro District had a budget of UGX. 33,813,656,119 out of which UGX. 31,740,108,431 (94%) was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "jurisdiction.", "page": 5, "level": 6}}, {"headings_1": {"content": "Intergovernmental", "page": 3, "level": 2}}], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "jurisdiction.", "page": 5, "level": 6}}], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table 1: Showing the percentage of the budget supported by warrants SN Details \nan UGX (A) Warrants UGX  \n% age of warrants \n19,589,138,271 19,589,138,268", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "jurisdiction.", "page": 5, "level": 6}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "jurisdiction.", "page": 5, "level": 6}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "jurisdiction.", "page": 5, "level": 6}}]], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "33,813,656,119", "metadata": {"headings": [{"headings_0": {"content": "33,813,656,119", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX. 31,740,108,431 I reviewed expenditure on activities/outputs worth UGX. 22,028,387,678 (69%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "33,813,656,119", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "33,813,656,119", "page": 5, "level": 4}}], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table 2: Showing expenditure on activities/outputs sampled for review \nSn Details  \nActual Amount Cumulative Actual Cumulative %age (UGX) Amount out of total \n\\{warrants nc  \nwisi  \nWage expenditure (Payroll \nsain audit/FS-audit) 19,532,560,966  \n19 \\| ;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "33,813,656,119", "page": 5, "level": 4}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "33,813,656,119", "page": 5, "level": 4}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "33,813,656,119", "page": 5, "level": 4}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "33,813,656,119", "page": 5, "level": 4}}]], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "597,", "metadata": {"headings": [{"headings_0": {"content": "597,", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Theme area-PDM expenditure audited", "metadata": {"headings": [{"headings_0": {"content": "597,", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "597,", "metadata": {"headings": [{"headings_0": {"content": "597,", "page": 5, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 5}}], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "65,036,800 766  \n3\\_\\| \\|  \nFocus area-Microscale irrigation projects  \n62% 4 Focus area-Education grant - Formerly SFG \nFocus area-UGIFT (Infrastructure)  \n\\_ \n64% 1,051, 187, 149 21, 236, 440, 444  \n67% \\|  \n6 Focus area-Water development grant (Piped 489,259,733 21,725,700,177  \n68% water, and Rural water and Sanitation grant)  \nOutputs/activities under budget performance \\| 302,687,501 22,028,387,678  \n69% review (URF Road rehabilitation maintenance  \n\\| \nfund \\_\u00ab DDEG projects  \n\\_ we Ci % Total of the warrants audited  \n22,028,387,678 \nOut of the total warrants of UGX. 31,740,108,431 in the financial year 2022/2023, UGX. 19,532,560,966 (62%) was spent on wage costs for which I issued a separate \ndetailed audit report and a summary of the key findings reported in section 2.0 of", "metadata": {"headings": [{"headings_0": {"content": "597,", "page": 5, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 5}}, [{"headings_0": {"content": "597,", "page": 5, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 5}}], [{"headings_0": {"content": "597,", "page": 5, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 5}}], [{"headings_0": {"content": "597,", "page": 5, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 5}}], [{"headings_0": {"content": "597,", "page": 5, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 5}}], [{"headings_0": {"content": "597,", "page": 5, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 5}}]], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Observation", "metadata": {"headings": [{"headings_0": {"content": "Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 2}}], "page": 6, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \u2014\\_\u2014  \nRevenue Performance  \nPerformance of Local Revenue \nI advised the According to the approved budget, the entity was supposed to collect Local Accounting Officer to revenue to the tune of UGX. 573,394,000 however; by the end of the year engage the relevant only UGX. 257,693,186 had been collected representing 45% performance authority to resolve as shown in the table below and detailed in Appendix 1 (a). \nthe land disputes where many of the Table 3: showing performance of Local Revenue. \nsub county markets Approved budget Actual Collections Variance  \nare located to enhance local  \nrevenue Tax 428,156,700 149,046,300 279,110,400 collection. Revenues  \n\\|  \nNon-Tax 145,237,300 108,646,886 36,590,414  \nRevenues  \nTotal 573,394,000 257,693,186 315,700,814  \nRevenue \nThe District collected revenue from LST, business license and other tax revenues, which is commendable performance; however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. \nUnder collection of Local, revenue denied the entity resources for implementation of the following planned activities. Appendix 1 (b) refers \nThe Accounting Officer attributed the under collection to land disputes between landowners and the District where many of the sub county markets are located. He further explained that negotiations with landowners are on going to settle disputes.  \nPerformance of GOU warrants  \nThe District had an approved budget of UGX. 30,885,904,297 to implement \\| I \nadvised the the various programmes, out of which UGX. 30,218,912,970 was warranted Accounting Officer to resulting in a shortfall of UGX 666,991,327 representing 98% performance.  \nroll over the activities that were affected by The performance of warrants for each of the programmes is shown in the  \nthe under-warrants for table below; Appendix 2 (a).  \nimplementation in the The UGX. 666,991,327 that was not warranted was meant for activities subsequent periods which were either partially or not implemented as detailed in Appendix 2", "metadata": {"headings": [{"headings_0": {"content": "Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 2}}, [{"headings_0": {"content": "Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 2}}]], "page": 6, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(b).", "metadata": {"headings": [{"headings_0": {"content": "(b).", "page": 6, "level": 3}}, {"headings_1": {"content": "Observation", "page": 6, "level": 2}}], "page": 6, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Payment of Staff Salaries  \ne Payment of allowances to casual Temporary workers and sitting allowance.  \ne of Non-Residential \nNo Observation Recommendation 3 representing 52% unimplemented \nperformance. . oe  \nactivities to the The performance of warrants for each of the programmes is shown in the subsequent period for table below; Implementation. \nTable 4: showing Performance of External Assistance \nIn addition the Programme Approved budget Warrants \nAccounting Officer should liaise with the relevant donors for Human Capital 678,473,046 220,542,418 \nrevolving of the funds in the subsequent Development  \nDevelopment Plan 1,675,884,776 1,011,242,393 period.", "metadata": {"headings": [{"headings_0": {"content": "(b).", "page": 6, "level": 3}}, {"headings_1": {"content": "Observation", "page": 6, "level": 2}}, [{"headings_0": {"content": "(b).", "page": 6, "level": 3}}, {"headings_1": {"content": "Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 6, "level": 3}}, {"headings_1": {"content": "Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 6, "level": 3}}, {"headings_1": {"content": "Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 6, "level": 3}}, {"headings_1": {"content": "Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 6, "level": 3}}, {"headings_1": {"content": "Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 6, "level": 3}}, {"headings_1": {"content": "Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 6, "level": 3}}, {"headings_1": {"content": "Observation", "page": 6, "level": 2}}]], "page": 6, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], "page": 7, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total 2,354,357,822 1,231,784,811 \nThe UGX. 1,122,573,011 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nTable 5: showing key activities affected by the under Performance \nProgram Amount not Activities not Purpose of the me warranted implemented unimplemente d activity Human 335,158,962 Allowances (Incl. To motivate Capital Casuals, staff and aid Developm \nTemporary, sitting service delivery ent \nallowances)  \nsec Welfare and To motivate 27,379,218 Entertainment staff and aid [To service delivery Travel inland enable easy 60,466,066 movement for delivery of services to the communi  \nFuel, Lubricants To aid transport 34,926,382 and Oils \nfor easy delivery of services to the communi Developm Agricultural To enable ent Plan \n664,642,383 Supplies and \nexpansion of the Implement Services agriculture sector in the district 1122257301 \\| \nAs a result of failure to warrant the budgeted funds, the District could not implement the following;  \nPayment of allowances to casual Temporary workers and sitting  \ne \nNo Observation \n\\| Recommendation \\| scale irrigation.  \nThe warrants that were not utilized were meant for the following activities  \nthat were partially or not implemented at all as shown in Appendix 3 (b).  \nI also advised the Accounting Officer to Table 6: Showin Key Activities Affected By Under-Utilization Of strengthen  \nthe Warrants supervision of upgrade Programme Warrants Activities Reason for the of Health centres not  \naffected by underutilization \nworks and ensure that Utilized the under of warrants  \nthe affected activities utilization \nare rolled over for z  \n1 Agro- Non- \nimplementation in the Industrializati 90,082,654 Residential subsequent period. on", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}]], "page": 7, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Buildings", "metadata": {"headings": [{"headings_0": {"content": "Buildings", "page": 8, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 7, "level": 3}}], "page": 8, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- \nAcquisition  \n.  \n\\|e Sao El Sak  \n2 Community  \nGeneral Staff Payments were not Mobilization 36,245,640 Salaries processed by And Mind-set  \nfinance towards Change ear end 3 Development \nGeneral Staff Some payments \\| \\|  \nPlan  \n14,596,059 Salaries were not processed Implementati by finance towards on ear end \\_  \n4 Human Furniture", "metadata": {"headings": [{"headings_0": {"content": "Buildings", "page": 8, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 7, "level": 3}}, [{"headings_0": {"content": "Buildings", "page": 8, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Buildings", "page": 8, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 7, "level": 3}}]], "page": 8, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 8, "level": 3}}, {"headings_1": {"content": "Buildings", "page": 8, "level": 3}}], "page": 8, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33,500,000 and Fittings -", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 8, "level": 3}}, {"headings_1": {"content": "Buildings", "page": 8, "level": 3}}], "page": 8, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 8, "level": 3}}, {"headings_1": {"content": "Capital", "page": 8, "level": 3}}], "page": 8, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Acquisition", "metadata": {"headings": [{"headings_0": {"content": "Acquisition", "page": 8, "level": 5}}, {"headings_1": {"content": "Development", "page": 8, "level": 3}}], "page": 8, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Gratuity The funds were 186,235,921  \nreleased late as supplementary in the last quarter of the financial year which made it difficult to process payments for beneficiaries in time Non-  \n558,343,629 Residential  \nBuildings -", "metadata": {"headings": [{"headings_0": {"content": "Acquisition", "page": 8, "level": 5}}, {"headings_1": {"content": "Development", "page": 8, "level": 3}}], "page": 8, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acquisition", "metadata": {"headings": [{"headings_0": {"content": "Acquisition", "page": 8, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 8, "level": 5}}], "page": 8, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Be ee  \nne ee Ve; Pension The funds were 55,692,745  \nreleased late as supplementary in the last quarter of the financial year which made it difficult to process payments for beneficiaries in time Grand Total  \n\\| \n974,696,6", "metadata": {"headings": [{"headings_0": {"content": "Acquisition", "page": 8, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 8, "level": 5}}, [{"headings_0": {"content": "Acquisition", "page": 8, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 8, "level": 5}}]], "page": 8, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NO", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 9, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 8, "level": 3}}], "page": 9, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation Contractors for upgrade of Health Centers to complete works in time.", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 9, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 8, "level": 3}}], "page": 9, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of appropriate performance indicators and targets in the  \nwork plans I advised the Regulation 11 (2) b of the Public Finance Management Regulations, 2016 Accounting Officer to states that the work plan of a vote shall indicate the key performance \\| liaise with MoFPED indicators to be used to gauge the out-puts.  \nand NPA (National Part A of the performance contract for Accounting Officers outlines the core Planning Authority) to performance requirements against which their performance should be customise PAIPs for assessed in regard to achievement of planned results. This requires the Local Governments. Accounting Officer to be assessed on the extent to which annual key  \nperformance indicators and targets are achieved for key projects and/or  \nprograms.  \nI reviewed the approved work plan and sampled 6 outputs with a total of  \n68 activities. I noted the following;  \ne 5 outputs fully quantified had 27 activities with clear indicators and 19  \nactivities had no clear performance indicators and targets.  \ne 1 output not fully quantified had 1 activity with clear performance  \nindicators and 21 activities did not have clear performance indicators  \nand targets.  \ne Details of Activities without clear performance indicators and targets  \nare in Appendix 4. \nTable 7: showing performance indicators and targets  \nCategory No. No No. of No of Expenditure %  \nof outputs of of Activiti activit Amount (UGX) Quantif out acti es with ies  \nication put vitie clear witho  \nof  \nSs s in\\} perfor ut  \noutputs sam the mance clear  \npled out indicat perfor  \nput ors manc  \nSs and e  \ntargets indica  \ntors  \nand  \ntarget \n\\| 1,588,642,573 87% \nOutputs not  \n21 236,670,795 13% fully", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 9, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 8, "level": 3}}, [{"headings_0": {"content": "NO", "page": 9, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 8, "level": 3}}], [{"headings_0": {"content": "NO", "page": 9, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 8, "level": 3}}], [{"headings_0": {"content": "NO", "page": 9, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 8, "level": 3}}]], "page": 9, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], "page": 9, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_  \naz)  \n2  \n: \n\\| Total 6, 68 [28 40 1,825,313 ,368 100% \\| \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in \nObservation \nco-funding for micro (68) activities, the entity fully implemented Fifty-eight (58) scale irrigation and activities; eight (08) activities were partially implemented, while engage MoFPED for two (02) activity remained unimplemented. Details in Appendix 5 timely release of funds.  \nTable 8: showing performance indicators and targets  \n\\|  \nCategory of No. of No. of No. of No of No Expenditure I also advised the outputs outputs activiti Activities activiti of Amount (UGX) Accounting Officer to assessed es\\_ in fully es activi  \nthe impleme partiall ties \non OVEr the affecte ff d \nII h \noutput y not \nnted activities . for implem impl  \nImplementation in the ented ns subsequent period. Partially  \n1,825,313,368  \nimplemented \n1,825,313,368 \nPartial/Non-Implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially Implemented/didn\u2019t implement the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}, [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}]], "page": 9, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Purchase & Installation of micro scale irrigation equipment for farmers.\n2. Routine Manual and mechanised Maintenance of District Roads, Town Council Roads and Community Access Roads.\n3. Construction of Lakwana Seed Secondary School.", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], "page": 10, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nRefer to Appendix 5 for details \nThe Accounting Officer attributed the anomaly mainly to the delay by the Community to co-fund micro-scale irrigation projects, under release of URF Funds and delayed release of funds for the construction of Lakwana Seed", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}, [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}]], "page": 10, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Secondary.", "metadata": {"headings": [{"headings_0": {"content": "Secondary.", "page": 10, "level": 3}}, {"headings_1": {"content": "quantified", "page": 9, "level": 5}}], "page": 10, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.7  \nDelivery of Services from Implemented Activities  \nI undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF, Road Rehabilitation Maintenance Fund and DDEG.  \nI sampled two (02) out of seven (07) activities with a total expenditure of UGX. 86,699,760 and noted that there were no significant findings to report. \n1.7.2 The service delivery under focus areas \nalso ensure that the This could result in to poor committee is instituted and maintenance and utilization of the its functional.  \nboreholes which can affect their  \nfunctionality and durability.  \n\\|  \ne The two-unit staff hous advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "Secondary.", "page": 10, "level": 3}}, {"headings_1": {"content": "quantified", "page": 9, "level": 5}}, [{"headings_0": {"content": "Secondary.", "page": 10, "level": 3}}, {"headings_1": {"content": "quantified", "page": 9, "level": 5}}], [{"headings_0": {"content": "Secondary.", "page": 10, "level": 3}}, {"headings_1": {"content": "quantified", "page": 9, "level": 5}}], [{"headings_0": {"content": "Secondary.", "page": 10, "level": 3}}, {"headings_1": {"content": "quantified", "page": 9, "level": 5}}], [{"headings_0": {"content": "Secondary.", "page": 10, "level": 3}}, {"headings_1": {"content": "quantified", "page": 9, "level": 5}}]], "page": 10, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Secondary.", "page": 10, "level": 3}}], "page": 11, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "constructed at Koch Ongako P/S Officer to engage the Grant \nhad started developing cracks on \\| contractor to repair the \\|  \nthe walls and floor. \n\\| cracks in the contract \\|  \ne The painting on the walls of a iability period.  \nclassroom block that had been  \nrehabilitated at Adak P/S were  \nstarting to peel.  \ne Doors on a class room block that \\|  \nwas rehabilitated at Acet P/S were  \nnot fixed by the time of Inspection  \nand the floor had minor cracks. \nThis can affect the durability of the staff house hence denying the beneficiaries  \nconducive accommodation and also for the  \ni classroom blocks the cracks can \\| \\| affect their durability of the \\| classroom thus denying the pupils", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Secondary.", "page": 10, "level": 3}}, [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Secondary.", "page": 10, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Secondary.", "page": 10, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Secondary.", "page": 10, "level": 3}}]], "page": 11, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. UGIFT", "metadata": {"headings": [{"headings_0": {"content": "3. UGIFT", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], "page": 11, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Contract completion for the \\| I advised the Accounting construction of Lakwana Seed Sec.  \nOfficer to ensure that the School delayed (Contract expected laboratory and classroom end date 30/06/2021) an are used for their intended \\|  \nextension was provided up to \\| purpose.  \n31/12/2023 however the works on \\| Furthermore I advised the the School had stalled by the time \\| Accounting Officer to of Inspection and also the Science engage the contractor to Laboratory and One Class room ensure that construction \\|  \nblock were being used as works are completed as dormitories despite them not \\| planned.  \nbeing fully complete.  \n\\|  \ne By the time of Inspection, the \\|  \ncontractor was on ground  \n\\|  \nhowever there were no works \\|  \nbeing done. \\| \nThis denies the intended \\| beneficiaries the education services \nManagement of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite \nOmoro District Local Government had a wage budget of UGX. 19,589,138,271 out of which UGX. 19,532,560,966 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "3. UGIFT", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}, [{"headings_0": {"content": "3. UGIFT", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "3. UGIFT", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "3. UGIFT", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}]], "page": 11, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Observation Recommendation 2.1 Utilization of the Wage Budget  \nThe District had an approved wage budget of UGX. 17,721,182,950 I advised the and obtained supplementary funding of UGX. 1,867,955,321 resulting Accounting Officer to into a revised wage budget of UGX. 19,589,138,271 which was all ensure  \nproper warranted. budgeting by ensuring that all Out of the total warrants, UGX. 19,532,560,966 was utilized by the estimates are based District resulting in un-utilized warrants of UGX. 56,577,302 on actual numbers representing utilization of 99.7% as summarized in the table below and also ensure that detailed in Appendix 6  \nall warranted funds are utilised as Table 10: utilization of the wage Budget", "metadata": {"headings": [{"headings_0": {"content": "3. UGIFT", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], "page": 12, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], "page": 12, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appro Supple Revised Warran Payments Unspent ved mentary Budget ts UGX. UGX. Balance Budg UGX. UGX. UGX. et  \nur  \n\\|  \n\\|  \n\\| 1 1  \n\\| 17,72 1,867,9 19,589, 19,589, 19,532,5 56,577,302 \\| 1,182 55,321 138,27 138,27 60,966  \n950 1 1 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX. 56,577,302  \ne From the supplementary funding  \ne The supplementary funding of UGX. 3,655,172,908 was requested for by the Accounting Officer however UGX. 1,867,955,321 was warranted. \nThe Accounting Officer attributed the anomaly to inaccuracies in estimates for supplementary funding for wage.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}, [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}]], "page": 12, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.2 Validation of employees on the entity payroll  \na) I advised\u2019 the The District had 1,546 employees on the IPPS payroll of which 1,488  \nAccounting (96.25%) were fully verified,01 (0.06%) partially verified, and 57  \nOfficer to use the (3.69%) did not show up.  \nverified payroll as a basis for In addition, 01 individual had not accessed the payroll by end of June  \nupdating monthly 2023 This was captured as new records in my determination of the  \npayrolls for District wage bill.  \npaying employee emoluments.  \nThe following observations were made;  \nb) I advised the a) 1,488 (96.25%) employees appeared for the validation exercise  \nAccounting  \nand presented all the pre-requisite documents to confirm their  \nOfficer to engage \nwith the Ministry ii.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}, [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}]], "page": 12, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "23 employees were confirmed to have exited the District due  \nof Public Service to death, dismissal, abscondment, retirement, transfer of and  \nmake service, and those who are known to the Accounting Officer  \narrangements to but failed to appear for validation without justification.  \nvalidate the staff that are genuinely iii. I further noted that 28 individuals were not accounted for  \naccounted.  \nand these were omitted from the validated payroll.  \nii) The Accounting d) 01 (One) individual whose name was not on the District\u2019s payroll  \nOfficer should by June 2023, appeared for the validation exercise. This  \ninitiate a process individual was included on the validated payroll, upon of deleting these confirmation by the Accounting Officer regarding their status.  \nnames from the payroll. For staff The Accounting Officer acknowledged;  \non transfer of service, \nthe e The shortcomings and indicated that the officer who was partially  \nAccounting validated lacked minutes/extracts from other Service Commissions  \nOfficer should to support their first appointment.  \ninitiate a process of transfer of e The observation and indicated that the Officer who was under  \nsalary payment to new records was a newly posted employee who had not yet \ntheir new duty accessed the District payroll due to inadequate wage.  \nstations. \nii) The Ministry of Public Service and the Accounting Officer  \nshould delete this category of employees and the matter be investigated. \niv) I advised the Accounting Officer to always liaise with the  \nrelevant stakeholders to ensure prompt updates of the payroll going forward and also a follow-up of the affected \nstaff should immediately be made by management so as to have the employee access the payroll. \nefforts to submit records of the affected officers to Ministry of Public Service to effect the change of date of birth on the payroll.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}, [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}]], "page": 13, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e) T Delayed  \ndeletion of employees from the payroll  \nI advised the I noted that UGX. 13,549,764 was paid to 07 staff who had either Accounting Officer to been retired, transferred, absconded or died. These resulted into initiate a process of financial loss to government.  \ndeleting these names on the payroll and I The Accounting Officer explained that he made effort to recover funds further advised the from those who delayed to be removed from the payroll when they Accounting officer to die or retire using records filled in NS 20B where the recovery was not initiate a process of done it would be effected.  \ntransfer of salary payment to their respective new duty stations for staff on transfer of service. \nf)  \nReview of the District Staff Establishment \nReview of the establishment revealed;  \ni. I advised the i,  \nOut of 2,030 approved traditional staff positions, a total of Accounting Officer to positions 1,553 were filled leaving a gap of 478 vacant continue engaging positions.  \nthe District Service Commission and the ii. The entity did not have an approved and costed staff Ministry of Public establishment for primary, secondary and tertiary institutions Service and MoFPED while the staff structure for health facilities issued by MoH was to  \nhave these not incorporated into the district approved structure.  \npositions  \nfilled.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}, [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}]], "page": 14, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iii. Relatedly, the district did not have an updated staff list. ii. I advised the Accounting Officer to The Accounting Officer explained; engage relevant stakeholders to e He had been engaging MoFPED to provide wage to allow the develop and District recruit in order to have these positions filled and MoPS implement a\\_ costed had been requested to give the district permission to recruit staff structure for the where wage is available. District. That Ministry of Education and Sports as well as MoPS would be e engaged in respect to a staff structure for all education iii. I advised the institutions in the District. Accounting Officer to e That the Head Human Resource will periodically update the staff liaise with Ministry of list when the information is provided by the Heads of Public Service to Departments. ensure the integration of the staff list into the IPPS/HCM to allow for easier interface. EMPHASIS OF MATTER policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. My opinion is not modified with respect to this matter. 4.0 Receivables Paragraph 15.12.5 of the Treasury Instructions, 2017 requires that the Accounting Officer of a vote is responsible for management of debtors and other amounts accruing to an entity including maintaining proper records, follow up and recovery of outstanding amounts, accounting and reporting. Included in the statement of financial position of the Financial Statements are accumulated receivables amounting to UGX.1,797,240,049 in respect of advance payments, YLP & UWEP advances and accrued revenue. However, there was no evidence that management had made efforts to enforce Youth Livelihood Program (YLP) and Uganda Women Entrepreneurship Program (UWEP) recoveries. There is a risk that these funds could become uncollectible leading to a financial loss to Government and the entity. Receivables represent an idle asset that denies the Council the opportunities to", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}, [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}]], "page": 14, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], "page": 16, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; 6.1.1 Positive observations. I noted the following areas where management had commendable performance; e The District allocated UGX. 164,056,628 (90%) to new capital development which was above the minimum allocation of 85% and investment servicing costs was allocated UGX. 19,204,372 (10%) which was below the maximum allocation of 10% under the piped water sub-grant (PWSG) (UgIFT component). All the twenty-two (22) projects in the approved work plan were in the indicative oe list of capital investments and were eligible for funding under the grant. e All UGIFT projects which did not have water sources were allocated water sources. All expenditure under DWSSCG was supported and properly accounted for. e e All projects rehabilitations, drilling of production wells and new boreholes had standard designs that were approved by Ministry of Water and Environment. The District had enough water quality testing kits which enabled the district to e carry out water quality testing as required by the water grant guidelines. The district tested all existing water sources across and new sources to ensure e that the water being supplied is fit for human consumption as required by the grant guidelines. The district used stainless steel/u-PVC pipes for both rehabilitation of boreholes, o and drilling of boreholes. e (12/22) water grant projects inspected were complete and functional and had functional water user committees. 6.1.2 Areas of Improvement I noted the following areas were the District needs improvement; 6.1.3 Review of the Implementation of the Grant activities Paragraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; I reviewed the implementation of the Grant activities and noted the following; Of the 171 tests carried out, only 9 (5%) of the water sources were found not to oe be suitable for human consumption as detailed in Appendix 7 One mini-piped water System had a design that had not yet been approved by e MoWE by the time of audit. As a result, the project may not meet the minimum standards required by the MoWE. The Accounting Officer attributed this to delayed feedback from the MoWE after their submission of project design. Recommendation I advised the Accounting Officer to liaise with MoWE to ensure that project designs Omoro District budgeted and received UGX. 1,267,020,866 to the implement the programme. The following", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}]], "page": 16, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity . nn", "metadata": {"headings": [{"headings_0": {"content": "Activity . nn", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 2}}], "page": 18, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planned Actual quantity", "metadata": {"headings": [{"headings_0": {"content": "Activity . nn", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 2}}], "page": 18, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_quantity", "metadata": {"headings": [{"headings_0": {"content": "_quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "Activity . nn", "page": 18, "level": 3}}], "page": 18, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of Lakwana \u2018seed. \u201cSecondary school in  \nARE Se ARENT IS IE TE 1,  \ni \n\\| Lakwana Sub county.  \nConstruction of Twin Staff house blocks at Tekulu HC3 \nConstruction of Twin Staff house blocks at Abwoch \u0131", "metadata": {"headings": [{"headings_0": {"content": "_quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "Activity . nn", "page": 18, "level": 3}}, [{"headings_0": {"content": "_quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "Activity . nn", "page": 18, "level": 3}}], [{"headings_0": {"content": "_quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "Activity . nn", "page": 18, "level": 3}}]], "page": 18, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.163,", "metadata": {"headings": [{"headings_0": {"content": "1.163,", "page": 18, "level": 2}}, {"headings_1": {"content": "_quantity", "page": 18, "level": 2}}], "page": 18, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "-  \nConstruction of District Medical Store (1st Phase)  \n\\| Procurement of medical furniture  \nAssorted Assorted  \nHC Acet Sub county \\_  \nee Upgrade of Acet II to HC III in  \n1 1  \nUpgrade of Tekullu HC II to HC III in Tekulu Sub iL", "metadata": {"headings": [{"headings_0": {"content": "1.163,", "page": 18, "level": 2}}, {"headings_1": {"content": "_quantity", "page": 18, "level": 2}}], "page": 18, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 1", "metadata": {"headings": [{"headings_0": {"content": "1 1", "page": 18, "level": 1}}, {"headings_1": {"content": "1.163,", "page": 18, "level": 2}}], "page": 18, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "county", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], "page": 18, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Supply of medical \nequipment Tekullu RENNER RE Assorted at  \nHC III, Acet Assorted  \nHC II and Lakwatomer HC III  \nHC \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n6.2.1 Positive observations.  \nI noted the following areas where management had commendable performance; \nAll expenditure under (UGIFT) was supported and properly accounted for. e \nThe District implemented all its three (3) UGIFT construction projects on various e \npieces of land with land titles. \n6.2.2 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n6.2.3 Planning and Budget Performance  \n6.2.3.1 Budget allocation to health development activities  \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated UGX. 517,915,522 (87%) to Upgrade and new construction instead of the required maximum of UGX. 357,904,513 (60%) leading to \nSupply of medical equipment and \\| Maximum 20%  \n7% 40,000,000 -13% medical furniture.", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}, [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}]], "page": 18, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Upgrade and new construction Maximum 60% including", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nGeotechnical \nInvestigation on the selected sites \n", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}, [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}]], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Maintenance of buildings.\n3. Completion of unfinished structures\n4. Provision of auxiliary structures for support services", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\|  \n87% 517,915,522 27% \nTotal 100% 596,507,522 0% \nIrregular budget allocations may affect the effective provision of health services as", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}, [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}]], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 19, "level": 2}}, {"headings_1": {"content": "county", "page": 18, "level": 5}}], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the increased cost of construction materials led to allocation of more money under upgrades and new constructions which were not multi-year projects and under allocation on repair of medical equipment and Supply of medical equipment and medical furniture. \nRecommendation \nI advised the Accounting Officer to liaise with MoFPED for more funding and ensure that budget allocations are as per the grant guidelines. \n6.2.3.2 Funding and Absorption  \nOut of the approved budget of UGX. 1,267,020,866, the district received UGX. 1,267,020,866 (100%). Out of the received funds, UGX. 1,051,187,149 (83%) was spent, thus leaving UGX. 215,833,717 unutilized. Details are in the table below; \nTable 14: Showing Funding and Absorption for UGiFT \nDetails \nApproved budget Warrants/ Release Expenditure Under Under (UGX) (UGX) (UGX) funding absorption (UGX)  \nA \u00c4 (B) D=(A-B E=(B-C :  \nCapital development 1,267,020,866 ee 1,267,020,866 1,051,187,149 \nI", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 19, "level": 2}}, {"headings_1": {"content": "county", "page": 18, "level": 5}}, [{"headings_0": {"content": "planned.", "page": 19, "level": 2}}, {"headings_1": {"content": "county", "page": 18, "level": 5}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 2}}, {"headings_1": {"content": "county", "page": 18, "level": 5}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 2}}, {"headings_1": {"content": "county", "page": 18, "level": 5}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 2}}, {"headings_1": {"content": "county", "page": 18, "level": 5}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 2}}, {"headings_1": {"content": "county", "page": 18, "level": 5}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 2}}, {"headings_1": {"content": "county", "page": 18, "level": 5}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 2}}, {"headings_1": {"content": "county", "page": 18, "level": 5}}]], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "215,", "metadata": {"headings": [{"headings_0": {"content": "215,", "page": 19, "level": 4}}, {"headings_1": {"content": "planned.", "page": 19, "level": 2}}], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "833,717  \n\\_  \n\\_\\_\\|  \nRecurrent 0 eee", "metadata": {"headings": [{"headings_0": {"content": "215,", "page": 19, "level": 4}}, {"headings_1": {"content": "planned.", "page": 19, "level": 2}}], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "te", "metadata": {"headings": [{"headings_0": {"content": "te", "page": 19, "level": 3}}, {"headings_1": {"content": "215,", "page": 19, "level": 4}}], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,267,020,866", "metadata": {"headings": [{"headings_0": {"content": "te", "page": 19, "level": 3}}, {"headings_1": {"content": "215,", "page": 19, "level": 4}}], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae a ee", "metadata": {"headings": [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \nUnder absorption of released funds resulted in partial implementation of the following key activities;  \nConstruction of Lakwana Seed Secondary school in Lakwana Sub County.  \ne \nUpgrade of Acet HCII to HCIII in Acet Sub county o \nUpgrade of Tekulu HCII to HCIII in Tekulu Sub County. o \nAs a result, education and health services were delayed to the intended beneficiaries. \n6.2.3.3 Budget allocation for monitoring and supervision  \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires 2.5% of the 60% budget allocation for upgrades, new constructions and rehabilitation to be used for monitoring and supervision of projects. \nA review of the budget allocations of monitoring and supervision of projects revealed that there were under budget allocations of 0.5% as shown in the table below; \nTable 15: Showing Monitoring and Supervision Budget allocation  \nActivity  \nIdentifier Budget Budget %age Standard %age %age Amounts Amount budget budget budget allocation allocation as Variance per guidelines \nC=(A/B) C (B-C) Monitoring and A (As per Budget 20,000,000 \\| 3.5% 2.5% 1% supervision  \nDocument)  \nUpgrade and new B (60% of Total 563,976,628 \n\\| construction including Health  \nGeotechnical  \nDevelopment  \nInvestigation on the Budget)  \nselected sites  \nMaintenance  \nof  \nbuildings  \nCompletion  \nof  \nunfinished structures  \nProvision of auxiliary  \nstructures for support  \nservices \nTotal  \n583,976,628 \nOver budgeting negatively affects the achievement of the intended health services. \nThe Accounting Officer explained that monitoring and supervision allocation in the budget was in line with the Sub-programme guidelines although the guideline was not availed during verification. \nRecommendation  \nI advised the Accounting Officer ensure that the district allocates the budget as per the prescribed guidelines. \n6.2.3.4 Inspection of UGiFT Grant activities  \nI conducted physical inspections of Three (3) UGIFT projects implemented on from 23/11/2023 to 29/11/2023 to assess service delivery indicators. I observed the following as summarised in the table below;  \n\\_Table 16: 6: Showing Inspecti  \nions of UGiFT Activities", "metadata": {"headings": [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}, [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}]], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SN", "metadata": {"headings": [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}], "page": 20, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Shov  \nFocus Pictorial Evidence Key \\|  \nArea \nLaboratory and One \n\\_ works are completed Class room block were \n\\_ as planned. \\| being used as \\|  \ndormitories despite \\|  \nthem not being fully \n\\| complete.  \n\u00abe By the time of  \nInspection, \nthe contractor was on ground however there were no works being done.  \nImplication  \nThis denies the intended beneficiaries the \\| education  \nservices expected \n6.3 Education Development Grant  \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.561,861,237 for the construction of classroom blocks, VIP latrines, rehabilitation of classroom blocks, supply of furniture and construction of staff houses to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n6.3.1 Positive observations  \nI noted the following areas were management had commendable performance; \ne The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}, [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}]], "page": 20, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], "page": 21, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe All contracts were awarded to the Best Evaluated Bidders by the Contracts Committee following the provisions of the PPDA ACT and PPDA Regulations. I observed that Project Management Committees and Procurement Committees \u00a9 of funded Projects/programs sought guidance from the district specialists for all the contracts under the grant and maintained proper contract management records. 6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant Guideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. I noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. Inconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. The Accounting Officer explained that the selection of projects was based on inspection reports and individual requests from schools based on needs by the schools. Furthermore, the District was yet to compile an up to date asset register for education facilities and their condition. Recommendation I advised the Accounting Officer to ensure that an up-to-date asset register of education facilities and their conditions are maintained and used in selection of schools to benefit from the Education Development grant. b) Failure to undertake mitigation measures for projects/programs with related environmental and social impacts Section 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks. I however, noted that; e Fifteen (15) projects worth UGX. 561,861,237 were not screened for likely environmental and social impacts. e There were no environment and social management plans and reports for all the fifteen (15) Projects to prescribe and mitigate the implementation measures. The Accounting Officer explained that the District lacked capacity in providing these safe guards and explained that the Environment Officer and Community Development Officer got involved at the supervision and monitoring stage. Recommendation I advise the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}, [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}]], "page": 21, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 2}}], "page": 23, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "c)  \nFunding and absorption of Education Development grant  \nThe District received all the budgeted funds of UGX. 561,861,237 representing 100%", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 2}}], "page": 23, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 2}}], "page": 23, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the UGX. 561,861,237 released, UGX. 350,984,734 had been spent by the end of the year, resulting in an under absorption of UGX. 210,876,503, as indicated in the table below; \nFunds released Expenditure Unspent % of funds (UGX) (UGX) (UGX) absorbed 663,159,514 657,912,783 \\| 210,876,503 \\| 99% \nUnder absorption of released funds negatively affects implementation and service delivery since planned activities are not or are partially implemented. \nThe Accounting Officer explained that most of the unspent balance was retention on the various contracts under Education development grant which projects were under the defects liability period. \nRecommendation \nI advised the Accounting Officer to ensure that all projects contracts affected are rolled over for further Implementation. \nd)  \nBudgeting and expenditure on eligible activities  \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires that LGs must not budget for activities specified as Ineligible Expenditures for capital investment, and table 9, clearing indicating the eligible activities and highlighting the ineligible activities. \nI reviewed the annual approved work plans, budget and IFMS payment files and \n6.3.2.2 Inspection for service delivery under the Education Development Grant  \nI sampled eight (8) projects with a total expenditure of UGX. 345,367,375 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. In the three (3) projects I made the following key", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 2}}, [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 2}}]], "page": 23, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "observations;", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], "page": 24, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table 17: Showin Key observations  \nSN Remarks Pictorial Evidence Key \n\\| Project Inspection  \n(Time, Quality, recommend Quantity, Cost and  \n\\| Functionality)  \n1 Education e The two-unit staff house  \nDevelopmen constructed at Koch  \nt Grant Ongako P/S had started  \ndeveloping cracks on the  \nwalls and floor.  \ne The painting on the  \nwalls of a classroom  \nblock that had been  \nrehabilitated at Adak P/S  \nwere starting to peel.  \n\u00ab Doors on a class room  \nblock that was  \nrehabilitated at Acet P/S  \nwere not fixed by the  \ntime of Inspection and  \nthe floor had minor  \ncracks. \nThis can affect the durability of the staff house hence denying the beneficiaries conducive accommodation and also for the classroom blocks the cracks can affect their durability of the classrooms thus denying the pupils the education services expected. \n6.4 Micro Scale Irrigation \nation(s) \n;  \nI advised the Accounting Officer to N engage the \u201a>. contractor to ep, repare the \\| \u201c+ \u00ab\\| cracks in the ff) contract liability  \nperiod. \nThe GoU is implementing the micro scale irrigation programme in Omoro District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nOmoro District budgeted and received UGX. 833,928,178(100%) to implement the following activities. \nI designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n6.4.1 Positive observations  \nI noted the following areas where management had commendable performance; \nIrrigation equipment worth UGX. 546,269,790 were supplied to 46 beneficiary farmers.  \nThe allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}, [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}]], "page": 24, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 25, "level": 2}}, {"headings_1": {"content": "observations;", "page": 24, "level": 2}}], "page": 25, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Only eligible program activities were funded using Micro-Scale Irrigation grant", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 25, "level": 2}}, {"headings_1": {"content": "observations;", "page": 24, "level": 2}}], "page": 25, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 2}}], "page": 25, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Program activity reports to the Accounting Officer prepared, however not monthly as required by the guidelines.  \nThe supplier of Micro-Scale Irrigation equipment (Akvo International Limited) offered training and technical support to 46 farmers during the warranty period. The co-payment funds had been utilized to enable the farmers access Irrigation equipment and was spent to co-fund Capital Irrigation Equipment and all farmers that paid co-funding had accessed the Irrigation Equipment.  \nIrrigation equipment had been supplied and installed for 46 farmers and there was no delay in supply and Installation.  \nAll expenditure under Micro-Scale Irrigation grant supported and properly accounted for.  \nI Inspected 5 beneficiary Micro-Scale irrigation projects and 2 Micro-Scale Irrigation demonstration farms and noted that they existed and were functional. A review of the receipts/bank deposit slips and bank statement revealed that UGX. 83,147,500 out of the expected UGX. 83,147,500 was collected from 46 farmers at the time of audit and there was no under collection. Audit further noted that all the co-payment funds collected of UGX. 83,147,500 had been transferred to TSA account. \n6.4.1.1 Areas of improvement  \nI noted the following areas where the District needs improvement; \n6.4.2 Planning and Budget Performance  \n6.4.2.1 Planning  \nParagraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that; \n\u00b0 The Micro Scale Irrigation Grant will fund two types of expenditure categories: \nfarmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nI reviewed the planning procedures for the Micro-Scale irrigation grant and observed the following; \ne Expenditure categories for the complimentary services were charged on item codes 225204 and 391002. Furthermore verification revealed that departmental work plans did not indicate any expenditure codes contrary to the implementation program expenditure guidelines. \nAs a result, I was unable to undertake analytical review and analysis of expenditure incurred on complementary activities. \nThe Accounting Officer explained that the anomaly was a result of upgrade in the chart of accounts in PBS budgeting and it being the first year of the upgrade, some of the codes were not available in PBS at the time of budgeting.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 2}}, [{"headings_0": {"content": "funding.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 2}}]], "page": 25, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], "page": 26, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoFPED and ensure that codes are incorporated in PBS System for proper planning and expenditure on the right codes. 6.3.3 Budget performance I reviewed the budget performance for the micro irrigation grant and observed the following; e The District received UGX.833,928,178 out of UGX.833,928,178 budgeted (100%). Out of the funds received UGX.29,951,000 was spent on capital developments while UGX.206,719,795 (24.8%) on complementary activities and the balance of UGX.597,257,383 was swept back by the end of the Financial year. e Out of the total program receipts of UGX. 833,928,178, UGX. 236,670,795 (28.4%) was utilized by the entity at the time of audit resulting into unspent balance of UGX. 597,257,383 (71.6%). Details are in the table below. Table 19: Showing Utilisation of Warrants Item Revised Warrants/ Total Variance % budget Release expenditure absorption \\| (as per payment As a result of the budget short falls key program activities such as purchase of micro-Scale Irrigation equipment were not implemented and negatively impacts on the attainment of the program targets. In addition, under absorption of released funds delays implementation of planned activities and may result into costly future extensions. The Accounting Officer attributed the under absorption of UGX. 597,257,383 to delayed co-funding for the supply of and installation of micro-scale irrigation equipment\u2019s for 55 farmers. Recommendation I advised the Accounting Officer to sensitize farmers and encourage to co-fund and also liaise with MoFPED to ensure that the funded are re-voted and the affected activities are rolled over in the subsequent year for further implementation. 6.3.4 Implementation of the Micro irrigation program Paragraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; Farmer awareness raising will be based on a communication strategy and user- oe friendly communication materials to be developed and issued by MAAIF. The approved farmer deposits the co-payment to the LG General Fund Account. e Farmer's co-funding are budgeted, managed and accounted for using Government systems. e The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. oe The supply and installation of equipment. The supplier shall carry out service and maintenance during the warranty period e and offers technical training & support to the farmer. I reviewed the implementation of the micro irrigation program and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}]], "page": 26, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following observations;", "metadata": {"headings": [{"headings_0": {"content": "following observations;", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A review of the detailed program work plan revealed that the district spent UGX. e \n206,689,795 out of UGX. 206,689,795 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were inadequately quantified in the work plan. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. \nBy the end of the Financial Year, all the co-payment of UGX. 83,147,500 had not e \nnon-existent of some codes in the PBS System and further explained that the program activity Reports were not prepared on monthly basis because of inadequate", "metadata": {"headings": [{"headings_0": {"content": "following observations;", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "following observations;", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "following observations;", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "following observations;", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 27, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "staffing.", "metadata": {"headings": [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], "page": 28, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation  \nI advised the Accounting Officer to liaise with MoFPED and ensure that codes are incorporated in PBS System for proper planning and expenditure on the right codes. \nOTHER INFORMATION  \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Omoro District. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary. \nAUDITOR'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", "metadata": {"headings": [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}, [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}]], "page": 28, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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. e 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 District\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District's ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. e 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. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter", "metadata": {"headings": [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}, [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}]], "page": 29, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], "page": 30, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; 7.1.1 Funding of PDM Activities in the District MoFPED released a sum of UGX. 6,500,000,000 to finance 65 PDM SACCOs in Omoro DLG in the financial year 2022/23 with each SACCO receiving UGX. 100,000,000 to develop and implement viable community led income generating activities. The district also received UGX. 65,036,800 for the PDM Administrative costs, which was paid to PDCs. 7.1.2 Positive Observations I noted the following areas were the District had commendable performance; All the 10 PDM SACCOs were gazetted under MoLG database and were included, e benefited from the PDM funding, this helped create socio- economic transformation by households out of the subsistence economy into the money economy oe PDM HLG core implementation team was in existence and functional, which ensured mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. e Training of Master trainers was carried out to ensure mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. e Training of ToTls and Core PDM implementation teams at HLG level was carried out hence ensuring increased community mobilization. Training of train local experts was carried out which increased mobilisation and e appropriate use of PRF by households and enterprise groups. Training households and enterprise group leaders was carried out which oe increased socio-economic transformation aspirations with a major focus on income levels and the quality of life they want to live. All the 10 sampled SACCOs held General Meetings. This ensured proper e management of the SACCO funds. All the 10 Sampled SACCOs had existent and functional PDM SACCO board to oe ensure proper management of the SACCOs e All beneficiaries/households received PRF of UGX. 1,000,000 per the PDM Implementation guideline. This ensured achievement of the PDM goals. All the 10 sampled SACCOs accounted for the utilization of the PRF. This ensures e that funds transferred to the existent and operational SACCOs oe All the 10 sampled SACCOs signed PRF financing agreements with the", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}, [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}]], "page": 30, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 31, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 1}}], "page": 31, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e All the 10 sampled PDM SACCOs constituted the supervisory, executive committees as well as the Loans committees. \ne In all the 10 PDM SACCOs, the SACCO bank account number provided was captured in the signed PRF Financing Agreement as guided by Budget execution \n7.1.4 Planning and Budget Performance  \nI reviewed the Omoro District approved work plan and budget for PDM activities and noted the following. \n7.1.5 Alignment of the District 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 LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nA review of the District budget and work plans revealed that all the 10 priorities received from 5 Sub Counties were not incorporated in the entity\u2019s budget/work", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 31, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 1}}, [{"headings_0": {"content": "meetings.", "page": 31, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 31, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 31, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 31, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 1}}]], "page": 31, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plans.", "metadata": {"headings": [{"headings_0": {"content": "plans.", "page": 32, "level": 6}}, {"headings_1": {"content": "meetings.", "page": 31, "level": 6}}], "page": 32, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to incorporate specific PDM priorities from parishes through 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 priorities of Parishes were submitted to divisions, which were discussed in sub county budget conferences and compilation was done and submitted to the District planner for onward incorporation. However, on verification, these were not specific to the PDM. \nRecommendation  \nI advised the Accounting Officer to ensure that priorities from Sub Counties/ Divisions/Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the MC budget and work plans to enable alignment of PDM activities for proper implementation. \n7.1.6 Delayed 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", "metadata": {"headings": [{"headings_0": {"content": "plans.", "page": 32, "level": 6}}, {"headings_1": {"content": "meetings.", "page": 31, "level": 6}}, [{"headings_0": {"content": "plans.", "page": 32, "level": 6}}, {"headings_1": {"content": "meetings.", "page": 31, "level": 6}}], [{"headings_0": {"content": "plans.", "page": 32, "level": 6}}, {"headings_1": {"content": "meetings.", "page": 31, "level": 6}}], [{"headings_0": {"content": "plans.", "page": 32, "level": 6}}, {"headings_1": {"content": "meetings.", "page": 31, "level": 6}}]], "page": 32, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "metadata": {"headings": [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], "page": 32, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.  \nI \nreceived all the disbursement for the previous quarters in the 4\" quarter (UGX. 800,000,000)  \nDetails in Appendix 11 \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 mandate to release funds lies with the MoFPED. He further explained that the late disbursement to the 8 PDM SACCOs was as a result of anomalies identified in the names of these SACCOs which had to be corrected before disbursement. \nRecommendation  \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n7.1.7 Disbursement of Parish Revolving Fund.  \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \ne I noted that 5 PDM SACCOs had disbursed UGX. 161,000,000 (32%) out of the PRF received of UGX. 500,00,000 leaving UGX. 339,000,000 (68%) undisbursed. Details are in Appendix 12 \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer attributed this to the delayed disbursement of Funds from MoFPED which in turn affected disbursement by SACCOs to beneficiaries since beneficiaries have to apply, be vetted and then receive PRF which wouldn\u2019t be done in the shortest time possible. \nRecommendation  \nI advise the Accounting Officer to always ensure timely disbursement of funds by SACCOs \nThe structures are summarized as below;", "metadata": {"headings": [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}, [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}]], "page": 32, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The 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 community, 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.  \nA 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.  \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems.  \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance", "metadata": {"headings": [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}, [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}]], "page": 34, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_ Recommendation", "metadata": {"headings": [{"headings_0": {"content": "_ Recommendation", "page": 34, "level": 6}}, {"headings_1": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}], "page": 34, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Structure \n\\| Parish \n\u201a I reviewed the operations of the PDC in \\| I advised the Accounting Officer to liaise Development \\| the 10 sampled PDM SACCOS, and \\| with MoFPED on increasing funding of \\| Committees \\| noted the following;  \n\u201a PDCs. I further advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "_ Recommendation", "page": 34, "level": 6}}, {"headings_1": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, [{"headings_0": {"content": "_ Recommendation", "page": 34, "level": 6}}, {"headings_1": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}], [{"headings_0": {"content": "_ Recommendation", "page": 34, "level": 6}}, {"headings_1": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}]], "page": 34, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 34, "level": 1}}, {"headings_1": {"content": "_ Recommendation", "page": 34, "level": 6}}], "page": 34, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00b0 Out of 10 (ten) PDCs three (03) \\| Officer to increase sensitization of PDCs on PDCs held 2 out 4 quarterly meetings \\| streamlining their operations.  \nand three (03) PDCs held 1 out 4  \nQuarterly meetings while for four \\|", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 34, "level": 1}}, {"headings_1": {"content": "_ Recommendation", "page": 34, "level": 6}}], "page": 34, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(04) their meeting minutes were not |", "metadata": {"headings": [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], "page": 34, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "availed during the audit. \n\\| PDCs did not Prepare 5-year \\| Development plans as per the \\| guidelines. \ne PDC prepared Parish priorities and \\| action plans for the FY 2022/2023 \\| \\| however, they not in the \\| were  \nprescribed format showing category, \\| \n[nn \\|  \nti \\| Inadequate funding to \nPDCs will  \nlead \\| \\|  \nto failure to mobilize the community, \\| \\| \n\\| \n\\| identify development priorities, and \\| \\| monitor resource utilization thus undermining the objectives of the \\| PDM. \nThe Accounting Officer attributed that the anomaly to inadequate funding of \\| PDCs activities and the mind-set of \\| PDCs focus on only receiving the PRF \\| money than streamlining operation. \nGeneral \nAll the 10 sampled PDM SACCOs held \\| I advised the Accounting Officer to support Meetings \nby \\| their first general meeting more than \\| PDM SACCOs to hold General Meetings as PDM SACCOs  \n1 month after their registration. \n\\| required by the guidelines, In all the 10 PDM SACCOs, the vetting  \ncriterion following the PDM SACCO  \nbyelaws was not included in the", "metadata": {"headings": [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}, [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}]], "page": 34, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "minutes/agenda.", "metadata": {"headings": [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], "page": 35, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All the 10 Sampled PDM SACCOs did not include the bank account opening \\| resolution in the minutes \nBy the time of the first general \\| meeting, all the 10 sampled PDM SACCOs had already received funds \nDetails in Appendix 14  \n\\|  \n\\| Failure to comply with the PDM \\| guidelines on conducting meetings \\| and instituting leadership  \nmay \nlead to \\| mismanagement of SACCO funds. \nAccounting Officer explained that the delay was due to late transmission of the certificates of registration of PDM  \n\\| SACCOs by the registrar of \\| cooperatives. \nSACCO \u00b0 \nof the board in 6 \\| \\| \u2018T  \nPDM  \n07 (seven) members  \nadvised the Accounting Officer to sensitize Board  \n\\| PDM SAACOs did not fill in expression \u0131 \\| PDM SACCOs on the benefits of democracy \\| \n\\| of interest forms prior to being elected and selecting leaders that expressed \\| board members.  \ninterest and ensure going forward that all \\| \\_ Details in Appendix 15  \n\\| PDM SACCO Board leaders express interest \n\\| \n\\_ before they are elected. Failure to have a functioning board may \\|  \n\\| lead to mismanagement of the SACCOs \\|  \n\\|  \n\\| due to the lack of appropriate oversight. \n\\_ The Accounting Officer explained that \\| guidance on the use of expression of \n\"affect the smooth operations of the  \n\\| SACCOs and hinder the achievement \\| of the overall objective of PDM. \n\\| Accounting Officer explained that PDCs \\| \\| concentrated more on committees that \\| would enable them get the PRF funding \\| \\| and as a result they did not constitute  \n\\| tie other functional committees. \n\\| \\| \n7.1.9 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": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}]], "page": 35, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \n\\|", "metadata": {"headings": [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}]], "page": 36, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en, Observations _", "metadata": {"headings": [{"headings_0": {"content": "en, Observations _", "page": 36, "level": 1}}, {"headings_1": {"content": "minutes/agenda.", "page": 35, "level": 1}}], "page": 36, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], "page": 36, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], "page": 36, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| Licensing of PDM All the PDM SACCOs  \nwere not", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], "page": 36, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "licensed  \nto I advised the Accounting Officer to \n\u00b0 All the 10 PDM SACCOs did not have a \\| Enterprise", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}]], "page": 36, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and PDM member registers/ updated PDM ensure that a PDM member register is \\| Household Registers member registers contrary to the put in place for all PDM SACCOs, guidelines as detailed in Appendix 18 sensitize the SACCO Members on its importance and ensure that its updated Failure to update PDM member registers as required by the guidelines. may result to extending PRF loans to ineligible beneficiaries leading to failure to achieve pillar objectives. Accounting Officer acknowledged the observation and attributed it to lack of knowledge by the PDM SACCOs on the importance of an updated register to the operations of the SACCOs. Signing of e PRF Agreements of 8 PDM SACCOs I advised the Accounting Officer to \\| Financing signed (02/06/2022) before the first ensure regularization of the bank \\| Agreements AGM (04/07/2022) took place implying account opening. that the signatories were not elected by the SACCOs as detailed in Appendix 19 Transfer of PRF to SACCOs without signatories were not elected by the SACCOs may led to funding illegitimate PDM SACCOs and loss of PDM funds. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. 7.1.10PDM SACCO Operations Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; The identification of subsistence households shall be carried out using the wealth 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. Each Parish All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). For farming", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}]], "page": 37, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of All the 10 sampled parishes did not carry I advised the Accounting \\| Households  \nout wealth ranking during identification of Officer to follow up the subsistence households. Details are in matter and ensure that Appendix 20  \nthe necessary gadgets are \\|  \nprovided wealth ranking is Failure to identify subsistence households carried out using the \\|  \nusing the wealth ranking tool and select wealth ranking tool in next \\| and implement prioritized  \nprojects may phase of the PDM.  \n\\|  \n\\|  \nundermine the achievement of pillar \\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], "page": 38, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "objectives", "metadata": {"headings": [{"headings_0": {"content": "objectives", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}], "page": 38, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nThe Accounting Officer explained that \\|  \n\\|  \nwealth ranking of households was carried \\|  \nout manually because the necessary \\|  \n\\|  \ngadgets for system generation had  \nnot yet been provided.  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "objectives", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}, [{"headings_0": {"content": "objectives", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}]], "page": 38, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Selection", "metadata": {"headings": [{"headings_0": {"content": "objectives", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}], "page": 38, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| _ ln", "metadata": {"headings": [{"headings_0": {"content": "| _ ln", "page": 38, "level": 3}}, {"headings_1": {"content": "objectives", "page": 38, "level": 1}}], "page": 38, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and \u00ab5 parishes selected flagship projects that I advised the Accounting \\| Implementation of were inconsistent with the LG selected Officer going forward to \\| Prioritized/Flagship priority commodities Details in beneficiaries are  \nensure  \nProjects Appendix 21 Implement flagship \u00ab All the 10 farmer enterprise/households projects as per the PDM \\|  \nInspected implemented projects that are guidelines.  \n\\|  \nnot from the priority commodity list.  \n\\|  \nDetails are in Appendix 22 \n\\|  \nFailure to select and implement prioritized \\| projects may undermine achievement of the", "metadata": {"headings": [{"headings_0": {"content": "| _ ln", "page": 38, "level": 3}}, {"headings_1": {"content": "objectives", "page": 38, "level": 1}}, [{"headings_0": {"content": "| _ ln", "page": 38, "level": 3}}, {"headings_1": {"content": "objectives", "page": 38, "level": 1}}]], "page": 38, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "pillar objectives.", "page": 38, "level": 1}}, {"headings_1": {"content": "| _ ln", "page": 38, "level": 3}}], "page": 38, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Accounting Officer attributed the anomaly \\|  \nto changing climates and demands made \\| them change enterprises.  \n=o  \n\\| \neer \\|  \n\\_ nn \\|  \nss  \n2  \n=", "metadata": {"headings": [{"headings_0": {"content": "pillar objectives.", "page": 38, "level": 1}}, {"headings_1": {"content": "| _ ln", "page": 38, "level": 3}}, [{"headings_0": {"content": "pillar objectives.", "page": 38, "level": 1}}, {"headings_1": {"content": "| _ ln", "page": 38, "level": 3}}]], "page": 38, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for e The 10 sampled PDM beneficiaries who I advised the Accounting \\| Farming Enterprises  \ncarried out farming enterprises in 5 PDM Officer to engage the PDM SACCOs did not obtain agricultural Secretariat and ensure insurance policies from UAIS as detailed proper guidance is \\|", "metadata": {"headings": [{"headings_0": {"content": "pillar objectives.", "page": 38, "level": 1}}, {"headings_1": {"content": "| _ ln", "page": 38, "level": 3}}], "page": 38, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| Inclusion October 2022 provides that each \\| funds disbursement is \\| Parish shall have a PDM SACCO and a PRF done in accordance with designated bank account for that PDM the PDM Guidelines. SACCO, in a branch of a supervised  \n\\| \nfinancial institution that is convenient for the members of the PDM SACCO.  \n\\|  \nI noted that;  \ne By the time of the first general meeting, all the 10 PDM SACCOs had already received funds contrary to procedures as detailed in Appendix 24 \n\\| Accounting Officer acknowledged the \\|  \n\\| \\| \\| anomaly.", "metadata": {"headings": [{"headings_0": {"content": "pillar objectives.", "page": 38, "level": 1}}, {"headings_1": {"content": "| _ ln", "page": 38, "level": 3}}, [{"headings_0": {"content": "pillar objectives.", "page": 38, "level": 1}}, {"headings_1": {"content": "| _ ln", "page": 38, "level": 3}}], [{"headings_0": {"content": "pillar objectives.", "page": 38, "level": 1}}, {"headings_1": {"content": "| _ ln", "page": 38, "level": 3}}]], "page": 39, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| _", "metadata": {"headings": [{"headings_0": {"content": "| _", "page": 39, "level": 6}}, {"headings_1": {"content": "pillar objectives.", "page": 38, "level": 1}}], "page": 39, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u  \nis \n7.1.11 Utilization of PRF at Household Level  \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "| _", "page": 39, "level": 6}}, {"headings_1": {"content": "pillar objectives.", "page": 38, "level": 1}}, [{"headings_0": {"content": "| _", "page": 39, "level": 6}}, {"headings_1": {"content": "pillar objectives.", "page": 38, "level": 1}}], [{"headings_0": {"content": "| _", "page": 39, "level": 6}}, {"headings_1": {"content": "pillar objectives.", "page": 38, "level": 1}}]], "page": 39, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], "page": 39, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e 2 beneficiaries in one (01) PDM SACCOs had implemented different projects from what they had applied for in the Loan Application form.  \nDetails are in Appendix 22 \nThis undermines the achievement of PDM objectives. \nThe Accounting Officer acknowledged the anomaly and attributed it to seasonal changes in the district. \nRecommendation  \nI advised the Accounting Officer to ensure that all the PDM SACCO, beneficiaries Implement projects they applied for and loans are disbursed in accordance with the PDM guidelines. \nAPPPENCIES  \nAppendix 1 (a): Performance of Local Revenue. Source \nApproved budget Actual Collections \n~ 28,192,000 \n28,192,000 127,540,000 62,060,000 65,480,000 188,451,000 78,418,750 110,032,250 83,973,700 8,567,550 75,406,150 \\_ \nSale of goods and services Administrative fees and Licenses \n145,237,300 104,161,740 41,075,560 \nMiscellaneous Revenue \n4,485,146 -4,485,146 Total Revenue \n573,394,000 257,693,186 315,700,814 Appendix 1 (b): Activities Affected by Uncollected Revenue. \nBudge Budget Out Put Description Of Activity Affected Revised \nFunds Purpose Of t Out Name \nBudget Available The Un- Put \nImplemented", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}, [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}]], "page": 39, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CE", "metadata": {"headings": [{"headings_0": {"content": "CE", "page": 40, "level": 2}}, {"headings_1": {"content": "following;", "page": 39, "level": 2}}], "page": 40, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ACHVIeR", "metadata": {"headings": [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}], "page": 40, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "denne une UEEENNENEN:. ni \\| 4 Finance and Staff Training  \nAccounting \nInformation and Communication Technology Supplies. \nPrinting, Stationery, Photocopying and Binding \nSmall Office Equipment \nMembership dues and Subscription fees. \nInformation and Communication Technology Services. \nTravel inland \n500,000 500,000 To deliver Services to the \n2,000,000 2,000,000 To deliver Services to the \n6,000,000 4,500,000 To deliver Services to the", "metadata": {"headings": [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}, [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}], [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}], [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}], [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}], [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}], [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}], [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}], [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}], [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}]], "page": 40, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], "page": 40, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ 1,000,000 264,400 To deliver Services to the community. 500,000 500,000 To deliver Services to the community. 1,500,000 500,000 To deliver Services to the community. 17,000,000 3,180,000 To deliver Services to the community. Maintenance Transport Equipment \" 19,000,000\u00b0", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], "page": 40, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 75,250 To deliver Services to the community.  \ni  \n5 Human Resource Other Utilities- (fuel, gas, firewood,  \nManagement charcoal)", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], "page": 40, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "7,879,752 1,879,752 To deliver . Services to the \\_\\_community. cue \\|\\_\\_\\| community. Travel inland 6,000,000 935,000 To deliver Services to the community. PIE et ee Fuel, Lubricants and Oils 19,577,744 3,977,744 To deliver 13 HIV/AIDS Allowances (Incl. Casuals, Temporary, Mainstreaming sitting allowances) 14 Administrative and Transfer to Other Government Units Support Services . 21 Gender Allowances (Incl. Casuals, Temporary, Mainstreaming sitting allowances) Services to the community. 7 10,528,920 10,528,920 To deliver Services to the communi 190,750,000 115,950,850 To deliver Services to the community. 6,641,777 520,000 To deliver Services to the BRIVICB SN community. og > \\| 23 Inspection and Allowances (Incl. Casuals, Temporary, 3,500,000 3,500,000 To deliver Monitoring sitting allowances) Boards, Committees and Council Allowances : Information and Communication Technology Supplies. Welfare and Entertainment Printing, Stationery, Photocopying and Binding Small Office Equipment Travel inland Fuel, Lubricants and Oils Eee! Management of Monitoring and Supervision of capital Government work Accounts 73 Marketing and value Allowances (Incl. Casuals, Temporary, addition sitting allowances) Services to the community. \\| 104,480,000 32,489,700 To deliver Services to the community. E 2,360,000 2,360,000 To deliver Services to the community. 4,000,000 4,000,000 To deliver Services to the 4,000,000 4,000,000 To deliver Services to the 1,527,997 527,997 To deliver Services to the community. 3,000,000 1,500,000 To deliver Services to the community. \\| 28,547,826 10,182,026 To deliver Services to the communi 5,500,000 To deliver Services to the community. 14,450,719 To deliver Services to the community. \\| : 8,000,000 6,000,000 To deliver Services to the community. Capacity Advertising and Public Relations 97,848 To deliver Strengthening Extension services Workshops, Meetings and Seminars Services to the 6,205,784 \\| 6,205,784 To deliver Services to the \\| T communi : (Incl. Casuals, Temporary, 31,677,351 17,324,301 To deliver Public Service Allowances Services to the 7 Performance sitting allowances) community. management 562,535,777 283,983,3 50 Appendix 2 (a): Performance of GOU warrants Approved Budget Warrants Variance %age Sn Programme 1,925,398,624 1,729,985,624 195,413,000 90% Agro-Industrialization 457,243,357 60,070,357 397,173,000 13% Environment, 262,809,013 Heese gis To Natural Resources, Climate Change, Land And Water 100% Human Capital Development 432,342,244 14,432,342,244 73,233,872 99% 508,901,864 508,901,864 \\|\\_\\| 100% 8,309,222,841 8,235,988,969 LESE 24,122,189 24,122,189 0 100% 3,146,530,174 \\_\\_3,146,530,172 2 100% Public Sector Transformation \\| Community Mobilization And 5,000,000 5,000,000 0 Mindset Change 278,832,026 278,832,026 277,660,582 1,171,444 Securly 484,379,822 484,379,822 \\_\\_0 95,276,778 Development Plan Implementation \\| 246,171,000 701,184,185 701,184,176 ge 782,0 ae er 30,885,904,297 30,218,912,970 666,991,327 No. Programme Amount not Activities not implemented Cree g 54,932,250", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}, [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": 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"community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}]], "page": 40, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX) (UGX) (UGX) _performance", "metadata": {"headings": [{"headings_0": {"content": "(UGX) (UGX) (UGX) _performance", "page": 43, "level": 6}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \\|", "metadata": {"headings": [{"headings_0": {"content": "(UGX) (UGX) (UGX) _performance", "page": 43, "level": 6}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,691,777,473", "metadata": {"headings": [{"headings_0": {"content": "1,691,777,473", "page": 43, "level": 2}}, {"headings_1": {"content": "(UGX) (UGX) (UGX) _performance", "page": 43, "level": 6}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 1,792,055,981", "metadata": {"headings": [{"headings_0": {"content": "1,691,777,473", "page": 43, "level": 2}}, {"headings_1": {"content": "(UGX) (UGX) (UGX) _performance", "page": 43, "level": 6}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,278,508", "metadata": {"headings": [{"headings_0": {"content": "100,278,508", "page": 43, "level": 3}}, {"headings_1": {"content": "1,691,777,473", "page": 43, "level": 2}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Community Mobilization And 287,660,582 251,111,960 36,548,622  \nMindset Change  \n2,210,675,797 ~\\_2,194,275,258 16,400,539  \n565,178,972 565,178,972 0] 100% \\|  \nHuman Capital Development 22,937,075,820 22,022,926,557 914,149,263 96% \\|  \nNatural Resources, Environment, 785,578,057 778,034,366 7,543,691 99% Climate Change, Land And Water  \n3,160,883,222 \\| 3,150,897,242 9,985,980 \u201e100% 1,000,000 0 100%", "metadata": {"headings": [{"headings_0": {"content": "100,278,508", "page": 43, "level": 3}}, {"headings_1": {"content": "1,691,777,473", "page": 43, "level": 2}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000. |", "metadata": {"headings": [{"headings_0": {"content": "1,000,000. |", "page": 43, "level": 5}}, {"headings_1": {"content": "100,278,508", "page": 43, "level": 3}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ler  \n\\|  \nGrand Total 31,740,108,431 \\_30,655,201,828 1,084,906,603 97% \nAppendix 3 (b): Showing activities affected by under-utilization of warrants No. Programme \nActivities affected by the under utilization  \nUtilized Agro-Industrialization \nAllowances (Incl. Casuals, Temporary, sitting allowances \\|  \nFuel, Lubricants and Oils", "metadata": {"headings": [{"headings_0": {"content": "1,000,000. |", "page": 43, "level": 5}}, {"headings_1": {"content": "100,278,508", "page": 43, "level": 3}}, [{"headings_0": {"content": "1,000,000. |", "page": 43, "level": 5}}, {"headings_1": {"content": "100,278,508", "page": 43, "level": 3}}], [{"headings_0": {"content": "1,000,000. |", "page": 43, "level": 5}}, {"headings_1": {"content": "100,278,508", "page": 43, "level": 3}}], [{"headings_0": {"content": "1,000,000. |", "page": 43, "level": 5}}, {"headings_1": {"content": "100,278,508", "page": 43, "level": 3}}]], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "998,", "metadata": {"headings": [{"headings_0": {"content": "998,", "page": 43, "level": 5}}, {"headings_1": {"content": "1,000,000. |", "page": 43, "level": 5}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "General Staff Salaries \n652 Information and Communication Technology Services. \nan] Monitoring and Supervision of capital work \n\\_\\_\\_\\_\\_\\_\\_1,120,000 \u2014 Non-Residential Buildings Acquisition \n90,082,654 - \nTransfers to Government Institutions  \n\\|  \nTravel inland 502,357 Community Mobilization Fuel, Lubricants and Oils  \nAnd Mindset Change General Staff Salaries", "metadata": {"headings": [{"headings_0": {"content": "998,", "page": 43, "level": 5}}, {"headings_1": {"content": "1,000,000. |", "page": 43, "level": 5}}, [{"headings_0": {"content": "998,", "page": 43, "level": 5}}, {"headings_1": {"content": "1,000,000. |", "page": 43, "level": 5}}], [{"headings_0": {"content": "998,", "page": 43, "level": 5}}, {"headings_1": {"content": "1,000,000. |", "page": 43, "level": 5}}], [{"headings_0": {"content": "998,", "page": 43, "level": 5}}, {"headings_1": {"content": "1,000,000. |", "page": 43, "level": 5}}], [{"headings_0": {"content": "998,", "page": 43, "level": 5}}, {"headings_1": {"content": "1,000,000. |", "page": 43, "level": 5}}], [{"headings_0": {"content": "998,", "page": 43, "level": 5}}, {"headings_1": {"content": "1,000,000. |", "page": 43, "level": 5}}]], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "36,245,640", "metadata": {"headings": [{"headings_0": {"content": "36,245,640", "page": 43, "level": 3}}, {"headings_1": {"content": "998,", "page": 43, "level": 5}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Travel inland 300,000 \\|  \n\\|  \n3 Development \nPlan Advertising and Public Relations Implementation  \nAgricultural Supplies and Services Ex-Gratia", "metadata": {"headings": [{"headings_0": {"content": "36,245,640", "page": 43, "level": 3}}, {"headings_1": {"content": "998,", "page": 43, "level": 5}}, [{"headings_0": {"content": "36,245,640", "page": 43, "level": 3}}, {"headings_1": {"content": "998,", "page": 43, "level": 5}}]], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Political", "metadata": {"headings": [{"headings_0": {"content": "Political", "page": 43, "level": 6}}, {"headings_1": {"content": "36,245,640", "page": 43, "level": 3}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "leaders.", "metadata": {"headings": [{"headings_0": {"content": "leaders.", "page": 43, "level": 1}}, {"headings_1": {"content": "Political", "page": 43, "level": 6}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fuel, Lubricants and Oils  \nGeneral Staff Salaries  \nPrinting, Saree Photocopying and Binding  \nSmall Office Equipment  \nSCAN TI G 13,600 den \n\\| Travel inland 1162819 .  \nWelfare and Entertainment  \noe \n13600 ;  \n4 Human Capital Allowances (Incl. Casuals, Temporary, sitting allowances \n342,036 Development  \nFuel, Lubricants and Oils  \nFurniture and Fittings - Acquisition \n33,500,000 \\| General Staff Salaries", "metadata": {"headings": [{"headings_0": {"content": "leaders.", "page": 43, "level": 1}}, {"headings_1": {"content": "Political", "page": 43, "level": 6}}, [{"headings_0": {"content": "leaders.", "page": 43, "level": 1}}, {"headings_1": {"content": "Political", "page": 43, "level": 6}}], [{"headings_0": {"content": "leaders.", "page": 43, "level": 1}}, {"headings_1": {"content": "Political", "page": 43, "level": 6}}], [{"headings_0": {"content": "leaders.", "page": 43, "level": 1}}, {"headings_1": {"content": "Political", "page": 43, "level": 6}}], [{"headings_0": {"content": "leaders.", "page": 43, "level": 1}}, {"headings_1": {"content": "Political", "page": 43, "level": 6}}]], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,562,755", "metadata": {"headings": [{"headings_0": {"content": "4,562,755", "page": 43, "level": 6}}, {"headings_1": {"content": "leaders.", "page": 43, "level": 1}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"186235921", "metadata": {"headings": [{"headings_0": {"content": "\"186235921", "page": 43, "level": 5}}, {"headings_1": {"content": "4,562,755", "page": 43, "level": 6}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Gratuity  \nMaintenance Machinery & Equipment Other than Transport \n300,400 -  \nEquipment  \nMaintenance - Transport Equipment  \n.  \nMedical Supplies and Services  \nMonitoring and Supervision of capital work  \n\\|  \nNon-Residential Buildings - Acquisition", "metadata": {"headings": [{"headings_0": {"content": "\"186235921", "page": 43, "level": 5}}, {"headings_1": {"content": "4,562,755", "page": 43, "level": 6}}, [{"headings_0": {"content": "\"186235921", "page": 43, "level": 5}}, {"headings_1": {"content": "4,562,755", "page": 43, "level": 6}}]], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Equipment", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 44, "level": 6}}, {"headings_1": {"content": "\"186235921", "page": 43, "level": 5}}], "page": 44, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,080,000 Maintenance Other Fixed Assets  \n:  \n-  \n5596 Monitoring and Supervision of capital work  \n36,114 Printing, Stationery, Photocopying and Binding  \nTravel inland 3,000 Welfare and Entertainment  \n\\\\ 32021 \\_\\_  \n6 Public Sector Pension  \nPension and Gratuity Arrears Budgeting  \nTransformation  \nPrinting, Stationery, Photocopying and Binding", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 44, "level": 6}}, {"headings_1": {"content": "\"186235921", "page": 43, "level": 5}}], "page": 44, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,084,906,603", "metadata": {"headings": [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}], "page": 44, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Grand Total \nte performance indicators and targets in the work plans Focus/Thema Budget Audit Audit Manageme Ss Program Budget Amount comme comme nt N Output tic area  \nnton nton Response (UGX)  \nindicato targets  \nrs \n1 12-HUMAN 320016- Education 561,861,2 for paid Indicate \nPayment of Retention Not ; \nCAPITAL Manageme grant - 37 retention  \nFormerly SFG the d DEVELOPMENT nt of  \nconstruction  \nEducation  \nof education  \nServices  \noffice block  \nto yonasan  \nConnection Not Not of electricity Indicated Indicate in the d Education  \nOffice Block  \nPlanting of Number Not trees at the of trees Indicate Distrct planted d Education  \nOffice on the  \nEastern side  \nby Forest  \nOfficer  \nPurchase of Not Not assorted Indicated Indicate furniture for d Education  \nand Sports  \nDepartment  \n\\_\\|  \nInvestment Not Not Service Cost Indicated Indicate for all the \nd \nprojects under SFG of 5% \n2 01-AGRO- 010015- Microscale extension of Indicate \n\\| 833,928,1 Number of Number Not INDUSTRIALIZATI Extension irrigation 78  \nservices projects workers extension \nd ON  \ntrained on workers", "metadata": {"headings": [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}, [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}], [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}], [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}], [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}], [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}], [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}], [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}], [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}], [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}]], "page": 44, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ze", "metadata": {"headings": [{"headings_0": {"content": "Ze", "page": 45, "level": 1}}, {"headings_1": {"content": "1,084,906,603", "page": 44, "level": 6}}], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 45, "level": 4}}, {"headings_1": {"content": "Ze", "page": 45, "level": 1}}], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ayenipuy ayeoipuy ayeoipuy aYeOIPUT ajed\u0131pu] aged\u0131pu] ayer1puy ajes\u0131pu]", "metadata": {"headings": [{"headings_0": {"content": "ayenipuy ayeoipuy ayeoipuy aYeOIPUT ajed\u0131pu] aged\u0131pu] ayer1puy ajes\u0131pu]", "page": 45, "level": 2}}, {"headings_1": {"content": "ON", "page": 45, "level": 4}}], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IN JON JON JON JON 20N JON \\| p p p p p p p p \n\\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "ayenipuy ayeoipuy ayeoipuy aYeOIPUT ajed\u0131pu] aged\u0131pu] ayer1puy ajes\u0131pu]", "page": 45, "level": 2}}, {"headings_1": {"content": "ON", "page": 45, "level": 4}}, [{"headings_0": {"content": "ayenipuy ayeoipuy ayeoipuy aYeOIPUT ajed\u0131pu] aged\u0131pu] ayer1puy ajes\u0131pu]", "page": 45, "level": 2}}, {"headings_1": {"content": "ON", "page": 45, "level": 4}}]], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payeoipul payeoipuy ____30N payeo1puy payeo\u0131pu] Pages\u0131pu] payeaipuy payesipuy Payes\u0131pur", "metadata": {"headings": [{"headings_0": {"content": "payeoipul payeoipuy ____30N payeo1puy payeo\u0131pu] Pages\u0131pu] payeaipuy payesipuy Payes\u0131pur", "page": 45, "level": 1}}, {"headings_1": {"content": "ayenipuy ayeoipuy ayeoipuy aYeOIPUT ajed\u0131pu] aged\u0131pu] ayer1puy ajes\u0131pu]", "page": 45, "level": 2}}], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JON JON JON JON JON JON JON JON JON", "metadata": {"headings": [{"headings_0": {"content": "JON JON JON JON JON JON JON JON JON", "page": 45, "level": 3}}, {"headings_1": {"content": "payeoipul payeoipuy ____30N payeo1puy payeo\u0131pu] Pages\u0131pu] payeaipuy payesipuy Payes\u0131pur", "page": 45, "level": 1}}], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "JON JON JON JON JON JON JON JON JON", "page": 45, "level": 3}}, {"headings_1": {"content": "payeoipul payeoipuy ____30N payeo1puy payeo\u0131pu] Pages\u0131pu] payeaipuy payesipuy Payes\u0131pur", "page": 45, "level": 1}}], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ans quawdinba je\u0131nynaube SONS yo SjeIs oyebuo 3 yuawd\u0131nba oAeque|o ans 48MO} yo ajeos oxeDUO jenynaube says jeinynaube says JO", "metadata": {"headings": [{"headings_0": {"content": "ans quawdinba je\u0131nynaube SONS yo SjeIs oyebuo 3 yuawd\u0131nba oAeque|o ans 48MO} yo ajeos oxeDUO jenynaube says jeinynaube says JO", "page": 45, "level": 3}}, {"headings_1": {"content": "JON JON JON JON JON JON JON JON JON", "page": 45, "level": 3}}], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO 4oj ul ans 3 o.1alW 10\\} SyJOM OJDIW onejnsuowep jo 10, Ul] ans 4oj S)JOM 3 oJO1W 3 oJo1wW", "metadata": {"headings": [{"headings_0": {"content": "ans quawdinba je\u0131nynaube SONS yo SjeIs oyebuo 3 yuawd\u0131nba oAeque|o ans 48MO} yo ajeos oxeDUO jenynaube says jeinynaube says JO", "page": 45, "level": 3}}, {"headings_1": {"content": "JON JON JON JON JON JON JON JON JON", "page": 45, "level": 3}}], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "metadata": {"headings": [{"headings_0": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}, {"headings_1": {"content": "ans quawdinba je\u0131nynaube SONS yo SjeIs oyebuo 3 yuawd\u0131nba oAeque|o ans 48MO} yo ajeos oxeDUO jenynaube says jeinynaube says JO", "page": 45, "level": 3}}], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "metadata": {"headings": [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ul eJoge] Ayuno3 Ajddns SJOWIEY A\u0131ddns sJoulle) \naseyoind ol vone\u00dfuui ays oyebuo aseyand uonebl! uonebiui jo 0\\} uonedlu! jo 0\\}  \n30\\}, JOS ayeos OWSp oWOPp Japun ayeos dua 0.D1WU OWAp \\|jeIsuI ajeos Jo\\} JO\\}, Yue\\} 10\\} ajeos OWApP dud O1DIW OWSp s\u0131ndu\u0131 oWap Japun ajeos s\u0131ndu\u0131 oWap Japun ajeos \naseyond je3129]0 U ul U Ul \n\\| \n[47 \n\\| \np ON SJeIIPUT p JON ajed\u0131pu] p JON ayeoipuy p = JON dYJeIIPUT p ON Syedlpuf p JON Syedlpu] p \n\\| \ni  \ni \nJON ayeIIPUT p  \nJON Se>lpu] Pp JON Sedlpu] p \n\\\\", "metadata": {"headings": [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}, [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}], [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}], [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}], [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}], [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}], [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}], [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}], [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}], [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}], [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}]], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pszedipuy payes\u0131pu] payeoipuy poyeoipuy payed!puy PayeSIpul peyedipuy Peyed!puy payedipuy", "metadata": {"headings": [{"headings_0": {"content": "Pszedipuy payes\u0131pu] payeoipuy poyeoipuy payed!puy PayeSIpul peyedipuy Peyed!puy payedipuy", "page": 46, "level": 1}}, {"headings_1": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JON JON JON JON ON JON 30N JON JON", "metadata": {"headings": [{"headings_0": {"content": "JON JON JON JON ON JON 30N JON JON", "page": 46, "level": 2}}, {"headings_1": {"content": "Pszedipuy payes\u0131pu] payeoipuy poyeoipuy payed!puy PayeSIpul peyedipuy Peyed!puy payedipuy", "page": 46, "level": 1}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yuswd\u0131nba S)J0M Buyonpuoa Oud) uolsiAadns Bunopuowxw ye Ayuno3 yY\u0131bn JOOUDS Japun uo OJD!lW SjeIs JuaWUIBAOH 94}", "metadata": {"headings": [{"headings_0": {"content": "yuswd\u0131nba S)J0M Buyonpuoa Oud) uolsiAadns Bunopuowxw ye Ayuno3 yY\u0131bn JOOUDS Japun uo OJD!lW SjeIs JuaWUIBAOH 94}", "page": 46, "level": 2}}, {"headings_1": {"content": "JON JON JON JON ON JON 30N JON JON", "page": 46, "level": 2}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on vonebuui oyedug SUSIA vomeduu", "metadata": {"headings": [{"headings_0": {"content": "yuswd\u0131nba S)J0M Buyonpuoa Oud) uolsiAadns Bunopuowxw ye Ayuno3 yY\u0131bn JOOUDS Japun uo OJD!lW SjeIs JuaWUIBAOH 94}", "page": 46, "level": 2}}, {"headings_1": {"content": "JON JON JON JON ON JON 30N JON JON", "page": 46, "level": 2}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wesboid 0.91 vonehuun Bujuresy 16oje7 pafoid uonebii pnpuod uo voneduu!", "metadata": {"headings": [{"headings_0": {"content": "wesboid 0.91 vonehuun Bujuresy 16oje7 pafoid uonebii pnpuod uo voneduu!", "page": 46, "level": 1}}, {"headings_1": {"content": "yuswd\u0131nba S)J0M Buyonpuoa Oud) uolsiAadns Bunopuowxw ye Ayuno3 yY\u0131bn JOOUDS Japun uo OJD!lW SjeIs JuaWUIBAOH 94}", "page": 46, "level": 2}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ul ans d]eOSO4DILW dn Bulpunj-o2 123 J9MO7 SjeIso. 3 40, \u201cJaquiadeq aJeISOIDIW Sjeys uawd\u0131nba jo JoJeM", "metadata": {"headings": [{"headings_0": {"content": "wesboid 0.91 vonehuun Bujuresy 16oje7 pafoid uonebii pnpuod uo voneduu!", "page": 46, "level": 1}}, {"headings_1": {"content": "yuswd\u0131nba S)J0M Buyonpuoa Oud) uolsiAadns Bunopuowxw ye Ayuno3 yY\u0131bn JOOUDS Japun uo OJD!lW SjeIs JuaWUIBAOH 94}", "page": 46, "level": 2}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ajeos OWAap Wes Jopun ajeos ajeos sapun pjelg Ayunoo moljo4 Japun ajeos O1pes mous O.DIWU", "metadata": {"headings": [{"headings_0": {"content": "ajeos OWAap Wes Jopun ajeos ajeos sapun pjelg Ayunoo moljo4 Japun ajeos O1pes mous O.DIWU", "page": 46, "level": 4}}, {"headings_1": {"content": "wesboid 0.91 vonehuun Bujuresy 16oje7 pafoid uonebii pnpuod uo voneduu!", "page": 46, "level": 1}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uonebiui we4bo.d -Buiulel} 10) JO voneduui PNPUO) Bunesw voredu! aseyoind JO uoneduu", "metadata": {"headings": [{"headings_0": {"content": "uonebiui we4bo.d -Buiulel} 10) JO voneduui PNPUO) Bunesw voredu! aseyoind JO uoneduu", "page": 46, "level": 1}}, {"headings_1": {"content": "ajeos OWAap Wes Jopun ajeos ajeos sapun pjelg Ayunoo moljo4 Japun ajeos O1pes mous O.DIWU", "page": 46, "level": 4}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uo yequawajdw! 8 3 uoneys ORR", "metadata": {"headings": [{"headings_0": {"content": "uonebiui we4bo.d -Buiulel} 10) JO voneduui PNPUO) Bunesw voredu! aseyoind JO uoneduu", "page": 46, "level": 1}}, {"headings_1": {"content": "ajeos OWAap Wes Jopun ajeos ajeos sapun pjelg Ayunoo moljo4 Japun ajeos O1pes mous O.DIWU", "page": 46, "level": 4}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A\u0131ejes yuow 0} 7202 jenuue MalAal 0.9 JESU! Buiouay duind", "metadata": {"headings": [{"headings_0": {"content": "A\u0131ejes yuow 0} 7202 jenuue MalAal 0.9 JESU! Buiouay duind", "page": 46, "level": 2}}, {"headings_1": {"content": "uonebiui we4bo.d -Buiulel} 10) JO voneduui PNPUO) Bunesw voredu! aseyoind JO uoneduu", "page": 46, "level": 1}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10\\} Ul Jo qns", "metadata": {"headings": [{"headings_0": {"content": "A\u0131ejes yuow 0} 7202 jenuue MalAal 0.9 JESU! Buiouay duind", "page": 46, "level": 2}}, {"headings_1": {"content": "uonebiui we4bo.d -Buiulel} 10) JO voneduui PNPUO) Bunesw voredu! aseyoind JO uoneduu", "page": 46, "level": 1}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10} je20| uo DU 499 Ainge 5 1e]os", "metadata": {"headings": [{"headings_0": {"content": "10} je20| uo DU 499 Ainge 5 1e]os", "page": 46, "level": 6}}, {"headings_1": {"content": "A\u0131ejes yuow 0} 7202 jenuue MalAal 0.9 JESU! Buiouay duind", "page": 46, "level": 2}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "10} je20| uo DU 499 Ainge 5 1e]os", "page": 46, "level": 6}}, {"headings_1": {"content": "A\u0131ejes yuow 0} 7202 jenuue MalAal 0.9 JESU! 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[{"headings_0": {"content": "jeusaquy Jeanqeny Saounosay Buluueld uoljnpoig Bunaylen pue e07 18901", "page": 50, "level": 3}}, {"headings_1": {"content": "sa\u0131poq", "page": 50, "level": 2}}], "page": 50, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ynND \\|e\\} 0104 boq Jeqi epy speoy AloInJeIs \u2019ape\u0131\u0131 pue pues", "metadata": {"headings": [{"headings_0": {"content": "jeusaquy Jeanqeny Saounosay Buluueld uoljnpoig Bunaylen pue e07 18901", "page": 50, "level": 3}}, {"headings_1": {"content": "sa\u0131poq", "page": 50, "level": 2}}], "page": 50, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "N/S\u201d | Z E % |< 9 Z g 6 OT TT ZT ET HT ST 9T ZT gt 6T Oz", "metadata": {"headings": [{"headings_0": {"content": "N/S\u201d | Z E % |< 9 Z g 6 OT TT ZT ET HT ST 9T ZT gt 6T Oz", "page": 50, "level": 5}}, {"headings_1": {"content": "jeusaquy Jeanqeny Saounosay Buluueld uoljnpoig Bunaylen pue e07 18901", "page": 50, "level": 3}}], "page": 50, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ge", "metadata": {"headings": [{"headings_0": {"content": "N/S\u201d | Z E % |< 9 Z g 6 OT TT ZT ET HT ST 9T ZT gt 6T Oz", "page": 50, "level": 5}}, {"headings_1": {"content": "jeusaquy Jeanqeny Saounosay Buluueld uoljnpoig Bunaylen pue e07 18901", "page": 50, "level": 3}}], "page": 50, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tz ZZ EZ pz SZ 9z ZZ gz 6z 0\u20ac TE ze EE pe GE 9\u00a2 zE", "metadata": {"headings": [{"headings_0": {"content": "Tz ZZ EZ pz SZ 9z ZZ gz 6z 0\u20ac TE ze EE pe GE 9\u00a2 zE", "page": 50, "level": 3}}, {"headings_1": {"content": "N/S\u201d | Z E % |< 9 Z g 6 OT TT ZT ET HT ST 9T ZT gt 6T Oz", "page": 50, "level": 5}}], "page": 50, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6E Op Tp 7p \u20acp pr Sb op Ze 8b iA \\| \\| \\|  \n\\| \nINnyssa99nS Inssss3nS \\|NJSSaDoNS Inyssa33nS \\|NJSSBIONS INJssaoons INJssa39nS INjssss3nS \u201c\"nysssaang Inyssa33nS InJssa32nS \\|nyssaaans InJssaaanS \\|NJSSODONS \\|NJSSODINS Injssa33nS Injssa33nS Inyssa39nS \\|NJSSa09NS \\|nyssaoons InJSS899NS InJssa3>ng InJssa39nS \n(mussen [\\_\\_yssesons msn [\u2014ssesong\\_\\| ussasang\\_\\| [\u2014inissanong [irssasbng ssexong", "metadata": {"headings": [{"headings_0": {"content": "Tz ZZ EZ pz SZ 9z ZZ gz 6z 0\u20ac TE ze EE pe GE 9\u00a2 zE", "page": 50, "level": 3}}, {"headings_1": {"content": "N/S\u201d | Z E % |< 9 Z g 6 OT TT ZT ET HT ST 9T ZT gt 6T Oz", "page": 50, "level": 5}}, [{"headings_0": {"content": "Tz ZZ EZ pz SZ 9z ZZ gz 6z 0\u20ac TE ze EE pe GE 9\u00a2 zE", "page": 50, "level": 3}}, {"headings_1": {"content": "N/S\u201d | Z E % |< 9 Z g 6 OT TT ZT ET HT ST 9T ZT gt 6T Oz", "page": 50, "level": 5}}], [{"headings_0": {"content": "Tz ZZ EZ pz SZ 9z ZZ gz 6z 0\u20ac TE ze EE pe GE 9\u00a2 zE", "page": 50, "level": 3}}, {"headings_1": {"content": "N/S\u201d | Z E % |< 9 Z g 6 OT TT ZT ET HT ST 9T ZT gt 6T Oz", "page": 50, "level": 5}}]], "page": 50, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Injssasong InJssa33nS InIsss33nS", "metadata": {"headings": [{"headings_0": {"content": "Injssasong InJssa33nS InIsss33nS", "page": 51, "level": 1}}, {"headings_1": {"content": "Tz ZZ EZ pz SZ 9z ZZ gz 6z 0\u20ac TE ze EE pe GE 9\u00a2 zE", "page": 50, "level": 3}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nsssssns nissssons nissen nissen nissasong nisss\u00f6\u00f6ns Ingsse\u00f6ans | [\u2014risseoons inssens\u201d [_inysseoong", "metadata": {"headings": [{"headings_0": {"content": "nsssssns nissssons nissen nissen nissasong nisss\u00f6\u00f6ns Ingsse\u00f6ans | [\u2014risseoons inssens\u201d [_inysseoong", "page": 51, "level": 5}}, {"headings_1": {"content": "Injssasong InJssa33nS InIsss33nS", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_", "metadata": {"headings": [{"headings_0": {"content": "nsssssns nissssons nissen nissen nissasong nisss\u00f6\u00f6ns Ingsse\u00f6ans | [\u2014risseoons inssens\u201d [_inysseoong", "page": 51, "level": 5}}, {"headings_1": {"content": "Injssasong InJssa33nS InIsss33nS", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "In;ssasans Injsss3ang INJSs820N\u00a2 |NJSSBDONS |NJSSBDINS Injssasans nssssong rs", "metadata": {"headings": [{"headings_0": {"content": "In;ssasans Injsss3ang INJSs820N\u00a2 |NJSSBDONS |NJSSBDINS Injssasans nssssong rs", "page": 51, "level": 1}}, {"headings_1": {"content": "nsssssns nissssons nissen nissen nissasong nisss\u00f6\u00f6ns Ingsse\u00f6ans | [\u2014risseoons inssens\u201d [_inysseoong", "page": 51, "level": 5}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "parse, \\| pais \\| \u2014 \\| [pase 87", "metadata": {"headings": [{"headings_0": {"content": "In;ssasans Injsss3ang INJSs820N\u00a2 |NJSSBDONS |NJSSBDINS Injssasans nssssong rs", "page": 51, "level": 1}}, {"headings_1": {"content": "nsssssns nissssons nissen nissen nissasong nisss\u00f6\u00f6ns Ingsse\u00f6ans | [\u2014risseoons inssens\u201d [_inysseoong", "page": 51, "level": 5}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Isa", "metadata": {"headings": [{"headings_0": {"content": "Isa", "page": 51, "level": 5}}, {"headings_1": {"content": "In;ssasans Injsss3ang INJSs820N\u00a2 |NJSSBDONS |NJSSBDINS Injssasans nssssong rs", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| paysaL payseL paysay ~~ ~~ \npasaL paysa, payso] DESCEYE pajse paysa payso) PajsoL pajsaL pase, Pal paisa paysal BESTEN paysaL pase \u201cpaysaL pajso paysel. payse paisa paisa pesel paIsaL pasa paisa paisa paIsaL pasa", "metadata": {"headings": [{"headings_0": {"content": "Isa", "page": 51, "level": 5}}, {"headings_1": {"content": "In;ssasans Injsss3ang INJSs820N\u00a2 |NJSSBDONS |NJSSBDINS Injssasans nssssong rs", "page": 51, "level": 1}}, [{"headings_0": {"content": "Isa", "page": 51, "level": 5}}, {"headings_1": {"content": "In;ssasans Injsss3ang INJSs820N\u00a2 |NJSSBDONS |NJSSBDINS Injssasans nssssong rs", "page": 51, "level": 1}}], [{"headings_0": {"content": "Isa", "page": 51, "level": 5}}, {"headings_1": {"content": "In;ssasans Injsss3ang INJSs820N\u00a2 |NJSSBDONS |NJSSBDINS Injssasans nssssong rs", "page": 51, "level": 1}}]], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payse! PajseL P3Js3L PaJsaL parse parse pase [parse paysal P21s3L paysa| paisa PESCHTE ps}ssL palsel paysaL", "metadata": {"headings": [{"headings_0": {"content": "payse! PajseL P3Js3L PaJsaL parse parse pase [parse paysal P21s3L paysa| paisa PESCHTE ps}ssL palsel paysaL", "page": 51, "level": 1}}, {"headings_1": {"content": "Isa", "page": 51, "level": 5}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n\\| \n\\| \\| \nunse Buena] \\| \\_Bunsxg  \n\\| \\| \\| \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "payse! PajseL P3Js3L PaJsaL parse parse pase [parse paysal P21s3L paysa| paisa PESCHTE ps}ssL palsel paysaL", "page": 51, "level": 1}}, {"headings_1": {"content": "Isa", "page": 51, "level": 5}}, [{"headings_0": {"content": "payse! PajseL P3Js3L PaJsaL parse parse pase [parse paysal P21s3L paysa| paisa PESCHTE ps}ssL palsel paysaL", "page": 51, "level": 1}}, {"headings_1": {"content": "Isa", "page": 51, "level": 5}}], [{"headings_0": {"content": "payse! PajseL P3Js3L PaJsaL parse parse pase [parse paysal P21s3L paysa| paisa PESCHTE ps}ssL palsel paysaL", "page": 51, "level": 1}}, {"headings_1": {"content": "Isa", "page": 51, "level": 5}}], [{"headings_0": {"content": "payse! PajseL P3Js3L PaJsaL parse parse pase [parse paysal P21s3L paysa| paisa PESCHTE ps}ssL palsel paysaL", "page": 51, "level": 1}}, {"headings_1": {"content": "Isa", "page": 51, "level": 5}}]], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "B\u00fcns\u0131xg Buns\u0131xg", "metadata": {"headings": [{"headings_0": {"content": "B\u00fcns\u0131xg Buns\u0131xg", "page": 51, "level": 2}}, {"headings_1": {"content": "payse! PajseL P3Js3L PaJsaL parse parse pase [parse paysal P21s3L paysa| paisa PESCHTE ps}ssL palsel paysaL", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Buns\u0131x3 Buns\u0131x3 Buns\u0131xg Buns\u0131x3 Buns\u0131x3 Buns\u0131x3 \"Buns\u0131xg \u20ac", "metadata": {"headings": [{"headings_0": {"content": "Buns\u0131x3 Buns\u0131x3 Buns\u0131xg Buns\u0131x3 Buns\u0131x3 Buns\u0131x3 \"Buns\u0131xg \u20ac", "page": 51, "level": 2}}, {"headings_1": {"content": "B\u00fcns\u0131xg Buns\u0131xg", "page": 51, "level": 2}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "bunsixg Bunsxa Buns Buns\u0131xg Buns\u0131xg buiysixy buys Buns\u0131x3 Buns\u0131x3 Bunsixg Buns\u0131xg Buns bunsxg. Dbuns\u0131xg Bunsixg Bunspg Buns\u0131xg bunsixg", "metadata": {"headings": [{"headings_0": {"content": "bunsixg Bunsxa Buns Buns\u0131xg Buns\u0131xg buiysixy buys Buns\u0131x3 Buns\u0131x3 Bunsixg Buns\u0131xg Buns bunsxg. Dbuns\u0131xg Bunsixg Bunspg Buns\u0131xg bunsixg", "page": 51, "level": 1}}, {"headings_1": {"content": "Buns\u0131x3 Buns\u0131x3 Buns\u0131xg Buns\u0131x3 Buns\u0131x3 Buns\u0131x3 \"Buns\u0131xg \u20ac", "page": 51, "level": 2}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bunsixg", "metadata": {"headings": [{"headings_0": {"content": "Bunsixg", "page": 51, "level": 3}}, {"headings_1": {"content": "bunsixg Bunsxa Buns Buns\u0131xg Buns\u0131xg buiysixy buys Buns\u0131x3 Buns\u0131x3 Bunsixg Buns\u0131xg Buns bunsxg. Dbuns\u0131xg Bunsixg Bunspg Buns\u0131xg bunsixg", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PG \\| \\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Bunsixg", "page": 51, "level": 3}}, {"headings_1": {"content": "bunsixg Bunsxa Buns Buns\u0131xg Buns\u0131xg buiysixy buys Buns\u0131x3 Buns\u0131x3 Bunsixg Buns\u0131xg Buns bunsxg. Dbuns\u0131xg Bunsixg Bunspg Buns\u0131xg bunsixg", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OUIME|UILUE] epId WOJOOD Obojobuogey opna} je _____eindup \u2014", "metadata": {"headings": [{"headings_0": {"content": "OUIME|UILUE] epId WOJOOD Obojobuogey opna} je _____eindup \u2014", "page": 51, "level": 1}}, {"headings_1": {"content": "Bunsixg", "page": 51, "level": 3}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TUT", "metadata": {"headings": [{"headings_0": {"content": "TUT", "page": 51, "level": 4}}, {"headings_1": {"content": "OUIME|UILUE] epId WOJOOD Obojobuogey opna} je _____eindup \u2014", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yexJeW mao Eins] [SC", "metadata": {"headings": [{"headings_0": {"content": "TUT", "page": 51, "level": 4}}, {"headings_1": {"content": "OUIME|UILUE] epId WOJOOD Obojobuogey opna} je _____eindup \u2014", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eyojejbuem WejOse z ogojbuem S/d Iqnfunuo IH ogojbuem aqua) AD0y 4U3J jnweisv \"eunusmdy e\u00c4lWOJOMIY Iqnf", "metadata": {"headings": [{"headings_0": {"content": "eyojejbuem WejOse z ogojbuem S/d Iqnfunuo IH ogojbuem aqua) AD0y 4U3J jnweisv \"eunusmdy e\u00c4lWOJOMIY Iqnf", "page": 51, "level": 1}}, {"headings_1": {"content": "TUT", "page": 51, "level": 4}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "gojbuem", "metadata": {"headings": [{"headings_0": {"content": "gojbuem", "page": 51, "level": 5}}, {"headings_1": {"content": "eyojejbuem WejOse z ogojbuem S/d Iqnfunuo IH ogojbuem aqua) AD0y 4U3J jnweisv \"eunusmdy e\u00c4lWOJOMIY Iqnf", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SpeliM EMO EUOAUO Bueley yepigv wejoaL VINNA ejeged eMI9 ANGDIaL wejooL oye\u00dfuo 3", "metadata": {"headings": [{"headings_0": {"content": "SpeliM EMO EUOAUO Bueley yepigv wejoaL VINNA ejeged eMI9 ANGDIaL wejooL oye\u00dfuo 3", "page": 51, "level": 1}}, {"headings_1": {"content": "gojbuem", "page": 51, "level": 5}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eiomgo OAD oyeduy Opipelo oAONY oO DE ONVALV Aunwo", "metadata": {"headings": [{"headings_0": {"content": "eiomgo OAD oyeduy Opipelo oAONY oO DE ONVALV Aunwo", "page": 51, "level": 1}}, {"headings_1": {"content": "SpeliM EMO EUOAUO Bueley yepigv wejoaL VINNA ejeged eMI9 ANGDIaL wejooL oye\u00dfuo 3", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| 4ePV ido war oud AePV IM JOIN] weis \nss 95 09 99 \n[re zs \u20ac8 BB iss 98 06 16 6", "metadata": {"headings": [{"headings_0": {"content": "eiomgo OAD oyeduy Opipelo oAONY oO DE ONVALV Aunwo", "page": 51, "level": 1}}, {"headings_1": {"content": "SpeliM EMO EUOAUO Bueley yepigv wejoaL VINNA ejeged eMI9 ANGDIaL wejooL oye\u00dfuo 3", "page": 51, "level": 1}}, [{"headings_0": {"content": "eiomgo OAD oyeduy Opipelo oAONY oO DE ONVALV Aunwo", "page": 51, "level": 1}}, {"headings_1": {"content": "SpeliM EMO EUOAUO Bueley yepigv wejoaL VINNA ejeged eMI9 ANGDIaL wejooL oye\u00dfuo 3", "page": 51, "level": 1}}], [{"headings_0": {"content": "eiomgo OAD oyeduy Opipelo oAONY oO DE ONVALV Aunwo", "page": 51, "level": 1}}, {"headings_1": {"content": "SpeliM EMO EUOAUO Bueley yepigv wejoaL VINNA ejeged eMI9 ANGDIaL wejooL oye\u00dfuo 3", "page": 51, "level": 1}}]], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "66 00T TOT zor \u20ac0T vor OTT EEL ZIT ETT", "metadata": {"headings": [{"headings_0": {"content": "66 00T TOT zor \u20ac0T vor OTT EEL ZIT ETT", "page": 51, "level": 5}}, {"headings_1": {"content": "eiomgo OAD oyeduy Opipelo oAONY oO DE ONVALV Aunwo", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n=  \n\\| \ni \n~~", "metadata": {"headings": [{"headings_0": {"content": "66 00T TOT zor \u20ac0T vor OTT EEL ZIT ETT", "page": 51, "level": 5}}, {"headings_1": {"content": "eiomgo OAD oyeduy Opipelo oAONY oO DE ONVALV Aunwo", "page": 51, "level": 1}}, [{"headings_0": {"content": "66 00T TOT zor \u20ac0T vor OTT EEL ZIT ETT", "page": 51, "level": 5}}, {"headings_1": {"content": "eiomgo OAD oyeduy Opipelo oAONY oO DE ONVALV Aunwo", "page": 51, "level": 1}}], [{"headings_0": {"content": "66 00T TOT zor \u20ac0T vor OTT EEL ZIT ETT", "page": 51, "level": 5}}, {"headings_1": {"content": "eiomgo OAD oyeduy Opipelo oAONY oO DE ONVALV Aunwo", "page": 51, "level": 1}}], [{"headings_0": {"content": "66 00T TOT zor \u20ac0T vor OTT EEL ZIT ETT", "page": 51, "level": 5}}, {"headings_1": {"content": "eiomgo OAD oyeduy Opipelo oAONY oO DE ONVALV Aunwo", "page": 51, "level": 1}}]], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "INyssa3anS Inyssoaans Injssesans Injsses\u00f6ns Injsss3ans Injssa3ans Inssasang INJssa99nS In3ssa33nS Inyssesans InjssaaanS Injssaoans INJssasong injssaoons InjsseoonS (Rssao0nS Inssasans Injssasans In3ssasanS InJSSaoonS InJsssaanS [njssaaons InJssa33nS Inyssa3o9nS Inssaaans Injsseaans Injssaaans Inssaaans InJssasans Inssaaans Injssasans InjssadanS [nyssaoans Inissssans 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ZT SZT 9ZT zer 8zT 671 OEL TET ZEIT SET YET SET 9\u20acT ZET BET GET ObT THT ZptT evt pT SbT 9bT ZbT 8PT 6bT OST IST zs\u0131 EST HST SST 9\u00a2t ZS 851 6ST TOT ZOT \u20ac91 #91", "page": 52, "level": 1}}, {"headings_1": {"content": "ST | |", "page": 52, "level": 2}}], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Invoice Number EFT / Check Number | Invoice Date Description/Purpose", "metadata": {"headings": [{"headings_0": {"content": "Invoice Number EFT / Check Number | Invoice Date Description/Purpose", "page": 53, "level": 6}}, {"headings_1": {"content": "6TT OzT Ter zzI ET. ZT SZT 9ZT zer 8zT 671 OEL TET ZEIT SET YET SET 9\u20acT ZET BET GET ObT THT ZptT evt pT SbT 9bT ZbT 8PT 6bT OST IST zs\u0131 EST HST SST 9\u00a2t ZS 851 6ST TOT ZOT \u20ac91 #91", "page": 52, "level": 1}}], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Distribution \n\\_  \nAmount \nEDUC/01/06/2023. \\| ~~ 5899833 \\| 07/06/2023 \\| For installation /co", "metadata": {"headings": [{"headings_0": {"content": "Invoice Number EFT / Check Number | Invoice Date Description/Purpose", "page": 53, "level": 6}}, {"headings_1": {"content": "6TT OzT Ter zzI ET. ZT SZT 9ZT zer 8zT 671 OEL TET ZEIT SET YET SET 9\u20acT ZET BET GET ObT THT ZptT evt pT SbT 9bT ZbT 8PT 6bT OST IST zs\u0131 EST HST SST 9\u00a2t ZS 851 6ST TOT ZOT \u20ac91 #91", "page": 52, "level": 1}}, [{"headings_0": {"content": "Invoice Number EFT / Check Number | Invoice Date Description/Purpose", "page": 53, "level": 6}}, {"headings_1": {"content": "6TT OzT Ter zzI ET. ZT SZT 9ZT zer 8zT 671 OEL TET ZEIT SET YET SET 9\u20acT ZET BET GET ObT THT ZptT evt pT SbT 9bT ZbT 8PT 6bT OST IST zs\u0131 EST HST SST 9\u00a2t ZS 851 6ST TOT ZOT \u20ac91 #91", "page": 52, "level": 1}}], [{"headings_0": {"content": "Invoice Number EFT / Check Number | Invoice Date Description/Purpose", "page": 53, "level": 6}}, {"headings_1": {"content": "6TT OzT Ter zzI ET. ZT SZT 9ZT zer 8zT 671 OEL TET ZEIT SET YET SET 9\u20acT ZET BET GET ObT THT ZptT evt pT SbT 9bT ZbT 8PT 6bT OST IST zs\u0131 EST HST SST 9\u00a2t ZS 851 6ST TOT ZOT \u20ac91 #91", "page": 52, "level": 1}}]], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "800,000", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 53, "level": 3}}, {"headings_1": {"content": "Invoice Number EFT / Check Number | Invoice Date Description/Purpose", "page": 53, "level": 6}}], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| EDUC/39/06/2023  \n6441292 16/06/2023 supply of office furnitures under education department  \n\\| \n36,450 ; \nEDUC/39/06/2023 6441292 supply of office furnitures under education department", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 53, "level": 3}}, {"headings_1": {"content": "Invoice Number EFT / Check Number | Invoice Date Description/Purpose", "page": 53, "level": 6}}, [{"headings_0": {"content": "800,000", "page": 53, "level": 3}}, {"headings_1": {"content": "Invoice Number EFT / Check Number | Invoice Date Description/Purpose", "page": 53, "level": 6}}], [{"headings_0": {"content": "800,000", "page": 53, "level": 3}}, {"headings_1": {"content": "Invoice Number EFT / Check Number | Invoice Date Description/Purpose", "page": 53, "level": 6}}], [{"headings_0": {"content": "800,000", "page": 53, "level": 3}}, {"headings_1": {"content": "Invoice Number EFT / Check Number | Invoice Date Description/Purpose", "page": 53, "level": 6}}]], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ai 7,290,000", "metadata": {"headings": [{"headings_0": {"content": "ai 7,290,000", "page": 53, "level": 4}}, {"headings_1": {"content": "800,000", "page": 53, "level": 3}}], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| EDUC/39/06/2023\u00b0 \\|  \n6441292 supply of office furnitures under education department  \n486,000  \n\\| \n\u201cEDUC/39/06/2023 ~~ supply  \n6441292 of office furnitures under education department  \n202,500 \n\u2014\\_  \n\\| \nEDUC/39/06/2023  \n6441292 16/06/2023 supply of office furnitures under education department  \n121,500 \\| \n\\| EDUC/39/06/2023  \n6441292  \nsupply of office furnitures under education department", "metadata": {"headings": [{"headings_0": {"content": "ai 7,290,000", "page": 53, "level": 4}}, {"headings_1": {"content": "800,000", "page": 53, "level": 3}}, [{"headings_0": {"content": "ai 7,290,000", "page": 53, "level": 4}}, {"headings_1": {"content": "800,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "ai 7,290,000", "page": 53, "level": 4}}, {"headings_1": {"content": "800,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "ai 7,290,000", "page": 53, "level": 4}}, {"headings_1": {"content": "800,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "ai 7,290,000", "page": 53, "level": 4}}, {"headings_1": {"content": "800,000", "page": 53, "level": 3}}]], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| EDUC/39/06/2023 \"", "metadata": {"headings": [{"headings_0": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}, {"headings_1": {"content": "ai 7,290,000", "page": 53, "level": 4}}], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "supply of office furnitures under education department \nEDUC/42/06/2023 ~~ \\| \\|  \n6428830  \n24/06/2023 Purchase and installation of 2 rain water harvesting tank of 2000ltrs at education office  \n11,304,400 \n\\| \\| block \n\\| \\| ~~ 15/06/2023 \\|  \nEDUC/23/06/2023  \n5890960  \nfor repair of furnitures (broken tables) under education department \nen \n\\| EDUC/39/06/2023 6441292 supply of office furnitures under education department", "metadata": {"headings": [{"headings_0": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}, {"headings_1": {"content": "ai 7,290,000", "page": 53, "level": 4}}, [{"headings_0": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}, {"headings_1": {"content": "ai 7,290,000", "page": 53, "level": 4}}], [{"headings_0": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}, {"headings_1": {"content": "ai 7,290,000", "page": 53, "level": 4}}], [{"headings_0": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}, {"headings_1": {"content": "ai 7,290,000", "page": 53, "level": 4}}], [{"headings_0": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}, {"headings_1": {"content": "ai 7,290,000", "page": 53, "level": 4}}], [{"headings_0": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}, {"headings_1": {"content": "ai 7,290,000", "page": 53, "level": 4}}]], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"16/06/2023", "metadata": {"headings": [{"headings_0": {"content": "\"16/06/2023", "page": 53, "level": 2}}, {"headings_1": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "729,000 \nEDUC/39/06/2023 6441292 16/06/2023 supply of office furnitures under education department  \n21,870 \n\\| EDUC/39/06/2023  \n6441292 16/06/2023 supply of office furnitures under education department  \n2,700,000 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "\"16/06/2023", "page": 53, "level": 2}}, {"headings_1": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}, [{"headings_0": {"content": "\"16/06/2023", "page": 53, "level": 2}}, {"headings_1": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}], [{"headings_0": {"content": "\"16/06/2023", "page": 53, "level": 2}}, {"headings_1": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}], [{"headings_0": {"content": "\"16/06/2023", "page": 53, "level": 2}}, {"headings_1": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}]], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[TOTAL", "metadata": {"headings": [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "zu \n\\|  \n29,583,920 \nAppendix 9: Diversion of funds to unplanned activities En Number \\| Invoice Date I Description/Purpose \nEDUC/22/03/2023 \"For industrial greening/tree planting under education department 30/03/2023 \nEDUC/01/06/2023 07/06/2023 For installation /connection of electricity in education department \n\\} \n7 \nEFT / Check Number  \nDistribution Amount \n\"4736429 \\| \"796,900 \n5899833 800,000 \n\\| \nEDUC/04/03/2023  \n\\| 15/03/2023 to distribute audit program to secondary schools in the district  \n4284363 870,000 \u00bb", "metadata": {"headings": [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}, [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}]], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EoVenseRE | :", "metadata": {"headings": [{"headings_0": {"content": "EoVenseRE | :", "page": 53, "level": 3}}, {"headings_1": {"content": "[TOTAL", "page": 53, "level": 5}}], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pi es en adel ee \n\\| 17/06/2023 For purchase of 2 Filling Cabinets for procurement office  \n6431567 \\| 2,400,000 \\| \nEDUC/26/06/2023 \\| 15/06/2023 To facilitate CAOs travel to submit the list of teachers who attended aptitude test Kampala  \n5891752", "metadata": {"headings": [{"headings_0": {"content": "EoVenseRE | :", "page": 53, "level": 3}}, {"headings_1": {"content": "[TOTAL", "page": 53, "level": 5}}, [{"headings_0": {"content": "EoVenseRE | :", "page": 53, "level": 3}}, {"headings_1": {"content": "[TOTAL", "page": 53, "level": 5}}], [{"headings_0": {"content": "EoVenseRE | :", "page": 53, "level": 3}}, {"headings_1": {"content": "[TOTAL", "page": 53, "level": 5}}]], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tenn i", "metadata": {"headings": [{"headings_0": {"content": "tenn i", "page": 53, "level": 3}}, {"headings_1": {"content": "EoVenseRE | :", "page": 53, "level": 3}}], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ae \n4,926,448 \n50 \nAppendix 10: Delivery of irrigation equipment SN farmer \\| \"Pictorial", "metadata": {"headings": [{"headings_0": {"content": "tenn i", "page": 53, "level": 3}}, {"headings_1": {"content": "EoVenseRE | :", "page": 53, "level": 3}}, [{"headings_0": {"content": "tenn i", "page": 53, "level": 3}}, {"headings_1": {"content": "EoVenseRE | :", "page": 53, "level": 3}}], [{"headings_0": {"content": "tenn i", "page": 53, "level": 3}}, {"headings_1": {"content": "EoVenseRE | :", "page": 53, "level": 3}}], [{"headings_0": {"content": "tenn i", "page": 53, "level": 3}}, {"headings_1": {"content": "EoVenseRE | :", "page": 53, "level": 3}}]], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tr Details Francis of the Evidence", "metadata": {"headings": [{"headings_0": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}, {"headings_1": {"content": "tenn i", "page": 53, "level": 3}}], "page": 54, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ojara", "metadata": {"headings": [{"headings_0": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}, {"headings_1": {"content": "tenn i", "page": 53, "level": 3}}], "page": 54, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "el", "metadata": {"headings": [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], "page": 54, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \\| \n2 Onen Janet \nr  \na 3 Okello David Okoyo  \n\\| \n\\| i \n\\_ Acet Demonstration Site \nThe Irrigation Equipment inspected was installed on the farm was well functional and already in use by the Farmer and the water source was in the required distance as per the guidelines. \nThe Irrigation Equipment inspected was installed on the farm was well functional and already in use by the Farmer and the water source was in the required distance as per the guidelines. \nThe Irrigation Equipment inspected was installed on the farm was well functional and already in use by the Farmer and the water source was in the required distance as per the guidelines. \nThe Irrigation Equipment inspected was installed on the farm was well functional and already in use by the Farmer and the water source was in the required distance as per the guidelines. \nThe Demonstration soite in Acet  \nwas \nproperly Installed and is being used as a study site for the farmers before Installing on their farms. \n6 Odokonyero Samson \nRRR apt ieee ee nie as aban eine  \nss) \\| \nlarge coat cea ee ; ar icc  \nPr  \n\\|  \n3 \\* Sr  \nPE seared Jair :  \n: \nThe Irrigation Equipment inspected was installed on the farm was well functional and already in use by the Farmer and the water  \nsource was \nin the required distance the guidelines.  \n3  \n: as per \n\\| \n: iG : 2 7 Ongako Demonstration Site  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}, [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}]], "page": 54, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 55, "level": 1}}, {"headings_1": {"content": "el", "page": 54, "level": 1}}], "page": 55, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 55, "level": 1}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], "page": 55, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 55, "level": 1}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], "page": 55, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], "page": 55, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAppendix 11: Delayed Disbursement  \nSN. Vote Parish Name Name of SACCO \ni \nThe Demonstration soite in Acet properly Installed was  \nRe  \nand is being used as a study site for the farmers before Installing on their farms. \nDate of Receipt as per Amount TOTALPRF Audit Name  \n2022/23PRF(UGX) Bank statement Received (UGX) Remarks \n1 OMORO ABIGEDI PARISH ABIGEDI LABORA PDM SACCO 100,000,000 30/06/22  \n7,313,254 107313254 Late DLG 13/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n2 OMORO ALWII PARISH ALWII LAKWAYA PDM SACCO 100,000,000 30/06/22 \n50,000,000  \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n3 OMORO IBAR WARD IBAR WARD PALENGA TOWN 100,000,000 30/06/22 \n50,000,000  \nif  \n7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23  \n27/06/23  \n4 OMORO \\| IDUREPARISH IDURE LAKWAYA PDM SACCO 100,000,000 30/06/22 \n52 \n25,000,000  \n50,000,000  \n7,313,254 \\| 107313254 Late \nDLG \n12/10/22 \u2014 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n5 OMORO IRAA WARD IRAA WARD PALENGA TOWN 100,000,000 30/06/22 \n50,000,000  \n7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n6 OMORO KECOKELLA PARISH KECOKELLA AKIDI PDM SACCO 100,000,000 30/06/22", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}, [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}]], "page": 55, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "50,000,000  \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n50,000,000  \n7 OMORO LAPAINAT EAST LAPAINAT EAST LABORA PDM SACCO 100,000,000 30/06/22  \n7,313,254 107313254 Late DLG PARISH 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n50,000,000  \n8 OMORO LAPAINAT WEST LAPAINAT WEST LABORA PDM SACCO 100,000,000 30/06/22  \n7,313,254 107313254 Late DLG PARISH 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n50,000,000  \n9 \\| OMORO LARWODO PARISH LARWODO LABORA PDM SACCO 100,000,000 30/06/22  \n7,313,254  \n107313254  \nLate  \nDLG 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n50,000,000  \n10 OMORO LOYOAJONGA LOYOAJONGA LAKWAYA PDM SACCO 100,000,000 30/06/22  \n7,313,254 107313254 \\| Late  \nDLG PARISH 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23 50,000,000 I  \n11 OMORO LUKWIR PARISH LUKWIR LAKWAYA PDM SACCO 100,000,000 30/06/22  \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23  \n27/06/23  \n12 OMORO LWALA PARISH LWALA AKIDI PDM SACCO 100,000,000 30/06/22 \n25,000,000", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}, [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}]], "page": 56, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "50,000,000", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], "page": 56, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n13 OMORO ODYAK WARD ODYAK WARD PALENGA TOWN 100,000,000 30/06/22 \n50,000,000  \n7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \nOMUNYCONG sift 27/06/23 50,000,000 \\| 14 OMORO OMUNYCONG  \nAREMO PDM SACCO 100,000,000 30/06/22 7,313,254 107313254 Late DLG PARISH 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n15 OMORO PALWO PARISH PALWO AREMO PDM SACCO 100,000,000 30/06/22 \n50,000,000  \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000 \n53 \n27/06/23 16 OMORO PARAK PARISH PARAK AKIDI PDM SACCO 100,000,000 30/06/22 \n50,000,000  \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n17 OMORO PATEK PARISH PATEK AREMO PDM SACCO 100,000,000 30/06/22 \n50,000,000  \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n18 OMORO TEGOT PARISH TEGOT AKIDI PDM SACCO 100,000,000 30/06/22 \n50,000,000  \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n19 OMORO TEKULU PARISH TEKULU AREMO PDM SACCO 100,000,000 30/06/22 \n50,000,000  \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n20 OMORO ABUGA PARISH ABUGA ABUGA PDM SACCO 100,000,000 30/06/22 \n50,000,000  \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n21 OMORO ABWOCH PARISH ABWOCH ABUGA PDM SACCO 100,000,000 30/06/22 \n50,000,000  \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n22 OMORO AYWEE PARISH AYWEE BOBI PDM SACCO 100,000,000 30/06/22 \n50,000,000  \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n23 OMORO BINYA PARISH BINYA ORAPWOYO PDM SACCO 100,000,000 30/06/22 \n50,000,000  \n14,626,508 114626508 Late DLG 29/06/23 50,000,000 Disbursement 30/06/23  \n24 OMORO BWOBO PARISH BWOBO ABUGA PDM SACCO 100,000,000 30/06/22 \n50,000,000  \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n25 OMORO GUDU WARD GUDU WARD PALENGA TOWN 100,000,000 30/06/22 \n50,000,000  \n7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n26 OMORO IBAKARA PARISH IBAKARA KORO PDM SACCO 100,000,000  \nDLG  \n27 OMORO KAL PARISH KAL ONGAKO PDM SACCO 100,000,000 30/06/22 \n50,000,000", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}, [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}]], "page": 56, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 0 Late Disbursement 7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n50,000,000", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], "page": 57, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "54", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], "page": 57, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "28 OMORO KIDIKAL PARISH KIDIKAL BOBI PDM SACCO 100,000,000 30/06/22  \n7,313,254 \u2014 107313254 Late  \nDLG 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23 50,000,000 \\|  \n29 OMORO KULU OTIT PARISH KULU OTIT BOBI PDM SACCO 100,000,000 30/06/22  \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n50,000,000  \n30 \\| OMORO LABWOC PARISH LABWOC KORO PDM SACCO 100,000,000 30/06/22  \n14,626,508 107313254 l Late  \nDLG 29/06/23 50,000,000 Disbursement 30/06/23  \n50,000,000  \n31 OMORO LAGARA PARISH LAGARA KORO PDM SACCO 100,000,000 30/06/22  \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n50,000,000  \n32 OMORO LANENOBER LANENOBER LAKWANA PDM SACCO 100,000,000 30/06/22  \n7,313,254 107313254 Late DLG PARISH 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n27/06/23  \n50,000,000  \n\\|  \n33 OMORO LUJORONGOLE LUJORONGOLE LAKWANA PDM 100,000,000 26/06/23 \n\\|  \n14,626,508 100000000 Late DLG PARISH SACCO 30/06/23 50,000,000 Disbursement 50,000,000  \n34 OMORO LWALA PARISH LWALA ONGAKO PDM SACCO 100,000,000 30/06/22", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}, [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}]], "page": 58, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,313,254 107313254 4 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 27/06/23 50,000,000 35 OMORO ODUKU WARD ODUKU WARD PALENGA TOWN 100,000,000 30/06/22 7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 \\| 27/06/23 [7.313254 50,000,000 36 OMORO OLABO PARISH OLABO ONGAKO PDM SACCO 100,000,000 30/06/22 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 27/06/23 50,000,000 37 OMORO ONYONA PARISH ONYONA ONGAKO PDM SACCO 100,000,000 30/06/22 7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 27/06/23 50,000,000 38 OMORO PAIDONGO PARISH PAIDONGO BOBI PDM SACCO 100,000,000 30/06/22 7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 27/06/23 50,000,000 39 OMORO PAIDWE PARISH PAIDWE BOBI PDM SACCO 100,000,000 30/06/22 7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 27/06/23 50,000,000 55 40 OMORO TE OPOK PARISH TE OPOK LAKWANA PDM SACCO 100,000,000 30/06/22 7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 27/06/23 41 OMORO ACET CENTRAL ACET CENTRAL WARD ACET TOWN 100,000,000 01/07/22 50,000,000 7,313,254 107313254 Late DLG WARD COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 26/06/23 50,000,000 42 OMORO AKOYO PARISH AKOYO ODEK PDM SACCO 100,000,000 01/07/22 7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 26/06/23 \\| 43 OMORO BAROLAM WARD BAROLAM WARD ACET TOWN 100,000,000 01/07/22 50,000,000 7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 26/06/23 44 OMORO DAWA PARISH DAWA ORAPWOYO PDM SACCO 100,000,000 06/07/22 50,000,000 14,626,508 107313254 Late DLG 26/06/23 50,000,000 Disbursement 30/06/23 45 OMORO DINO PARISH DINO ODEK PDM SACCO 100,000,000 01/07/22 50,000,000 7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 ae 26/06/23 50,000,000 46 OMORO GEM PARISH GEM LALOGI PDM SACCO 100,000,000 01/07/22 7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 26/06/23 47 OMORO IDOBO PARISH IDOBO LALOGI PDM SACCO 100,000,000 01/07/22 50,000,000 7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 26/06/23 48 OMORO JAKA PARISH JAKA LALOGI PDM SACCO 100,000,000 01/07/22 50,000,000 7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 26/06/23 50,000,000 30/06/23 49 OMORO LAGUDE WARD LAGUDE WARD OMORO TOWN 100,000,000 01/07/22 7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 26/06/23 50 OMORO LAMINCOBA WARD LAMINCOBA WARD ACET TOWN 100,000,000 01/07/22 50,000,000 7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 26/06/23 51 OMORO LAMINLYEKA WARD LAMINLYEKA WARD OMORO TOWN 100,000,000 01/07/22 50,000,000 7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 56 20/04/23 25,000,000 26/06/23 52 OMORO LAMINOBONG LAMINOBONG ORAPWOYO PDM", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}, [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}]], "page": 58, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 0  \nLate  \nDLG  \nDisbursement 55 OMORO LUKWO PARISH LUKWO ORAPWOYO PDM SACCO 100,000,000 \\| 06/07/22  \n14,626,508 107313254 Late DLG 26/06/23 50,000,000 Disbursement 30/06/23  \n50,000,000  \n56 OMORO MINJA PARISH MINJA LALOGI PDM SACCO 100,000,000 01/07/22  \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n26/06/23  \n50,000,000  \n57 OMORO OGWARI PARISH OGWARI ORAPWOYO PDM SACCO 100,000,000 06/07/22  \n14,626,508 107313254 Late DLG 26/06/23 50,000,000 Disbursement 30/06/23  \n58 OMORO OLAM PARISH OLAM ODEK PDM SACCO 100,000,000 01/07/22", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], "page": 60, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "50,000,000  \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23  \n26/06/23  \n59 OMORO OPIT CENTRAL OPIT CENTRAL WARD OMORO TOWN 100,000,000 01/07/22", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], "page": 60, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25,000,000  \n50,000,000  \n7,313,254 107313254 Late DLG WARD COUNCIL PDM SACCO  \n12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n26/06/23  \n50,000,000  \n60 OMORO OPONG PARISH OPONG ODEK PDM SACCO 100,000,000 01/07/22  \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n26/06/23  \n50,000,000  \n61 OMORO ORATIDO WARD ORATIDO WARD ACET TOWN \\| 100,000,000 01/07/22  \n7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n26/06/23  \n50,000,000  \n62 OMORO ORYANG PARISH ORYANG ORAPWOYO PDM SACCO 100,000,000 06/07/22  \n14,626,508 107313254 Late DLG 26/06/23 50,000,000 Disbursement 30/06/23  \n50,000,000  \n63 OMORO PALARO PARISH PALARO ODEK PDM SACCO 100,000,000 01/07/22  \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n26/06/23  \n64 OMORO PARWECH WARD PARWECH WARD OMORO TOWN \\| 100,000,000 01/07/22 \n57 \n50,000,000  \n7,313,254 107313254 \\| Late \nDLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000  \n26/06/23  \n65 OMORO ROMKITUKU WARD ROMKITUKU WARD ACET TOWN 100,000,000 01/07/22 \n50,000,000  \n7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23  \n25,000,000 \nAppendix: 12 Utilization of PRF Funds  \n\\| SN. Vote Parish Name Name of SACCO Opening Total Receipts Closing \n26/06/23  \n50,000,000 \nTotal Total Total Diversion/Variance Name  \nAccount (Credits) Account payments Disbursements bank  \nbalance Balance (Loans) charges  \n(A) (B) (\u00a9 eo (E) (F) (G)=(D-E-F) Cc  \nOMORO ABIGEDI ABIGEDI LABORA PDM 108,230,174 105,072,461 3,157,713 3,000,000 157,713 0 DLG PARISH SACCO  \nOMORO LANENOBER LANENOBER  \nDLG PARISH LAKWANA PDM SACCO  \n\\|  \nOMORO GEM PARISH GEM LALOGI PDM  \nDLG  \nSACCO \n107,754,186 54,754,186 53,000,000 53,000,000 0 0 108,313,254 57,305,204 51,008,050 51,000,000 8,050 0 \nOMORO LAGUDE LAGUDE WARD 107,313,254 56,305,204 51,008,050 51,000,000 8,050 0 DLG WARD OMORO TOWN  \nCOUNCIL PDM SACCO  \nOMORO ORYANG ORYANG ORAPWOYO 107,313,254 107,313,254 0 3,000,000 0 0 DLG PARISH PDM SACCO  \n\\| TOTAL 161,000,000 0 \n[s  \nDid the PDC Did the PDC Were  \nN  \nmembership of meetings held? prepare parish prepare parish 5 performance the Parish \\|  \npriorities and year plan as prepared? Development action plans for stipulated  \ncommittee the FY 2022/2023 Annex 2  \n\\| (PDC) include  \nas per Annex 1 structure of the  \ni \\| those format of parish parish plan of  \n\\| \\| stipulated in priorities of the the Governance", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}, [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}]], "page": 60, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| the", "metadata": {"headings": [{"headings_0": {"content": "| the", "page": 61, "level": 3}}, {"headings_1": {"content": "50,000,000", "page": 56, "level": 2}}], "page": 61, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Governance and and  \n\\| \\| guidelines? Administration \\| Administration i \\| pillar operational \\| pillar  \n\\| \\| manual, Feb. operational \\| \\| \\| 2022? manual, Feb. I  \n2022? \n58 \nquarterly How much Remarks reports funding was  \nreceived for  \nthe PDC activities? \n! i \n\\| 1 \\| LANENOBER \\| Yes  \nYes, two quarterly Yes though not in No ' Parish \\|  \nmeetings were the format of parish  \n\\| \nheld priorities \\| u  \nfa  \n'2 \\| TEOPOK Yes  \nYes, two quarterly Yes though not in No Parish  \nmeetings were the format of parish  \nBR INH \\| EEE held priorities  \n3 \\| ABIGEDI Yes  \nTwo quarterly Yes though not in  \ni \\| Parish  \nmeetings held the format of parish priorities", "metadata": {"headings": [{"headings_0": {"content": "| the", "page": 61, "level": 3}}, {"headings_1": {"content": "50,000,000", "page": 56, "level": 2}}, [{"headings_0": {"content": "| the", "page": 61, "level": 3}}, {"headings_1": {"content": "50,000,000", "page": 56, "level": 2}}], [{"headings_0": {"content": "| the", "page": 61, "level": 3}}, {"headings_1": {"content": "50,000,000", "page": 56, "level": 2}}], [{"headings_0": {"content": "| the", "page": 61, "level": 3}}, {"headings_1": {"content": "50,000,000", "page": 56, "level": 2}}], [{"headings_0": {"content": "| the", "page": 61, "level": 3}}, {"headings_1": {"content": "50,000,000", "page": 56, "level": 2}}], [{"headings_0": {"content": "| the", "page": 61, "level": 3}}, {"headings_1": {"content": "50,000,000", "page": 56, "level": 2}}]], "page": 61, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LAPAINAT", "metadata": {"headings": [{"headings_0": {"content": "LAPAINAT", "page": 62, "level": 3}}, {"headings_1": {"content": "| the", "page": 61, "level": 3}}], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "One quarterly Yes though not in EAST Parish  \nMeeting was held the format of parish \nist quarter performance 750,000 No evidence availed of other report was prepared 2 quarterly reports prepared \n1st quarter performance 750,000 No evidence availed of other report was prepared 2 quarterly reports prepared \n\\|  \nTwo Quarterly performance  \n750,000 No evidence for 2 Quarterly reports were prepared Meetings and Performance reports  \nOne Quarterly Performance 750,000 No evidence for 3 Quarterly Report was prepared Meetings and Performance GEM priorities reports 5 \\| Parish \\| Yes  \nOne quarterly Yes though not in  \nYes, 1 Report was reviewed 750,000 No evidence for 3 Quarterly \\|  \nMeeting was held the format of parish  \nMeetings and Performance \\|  \nr li \\| priorities reports \\|  \n6 \\_ MINJAR \\| Yes One quarterly Yes though not in  \nYes, 1 Report reviewed  \nwas \n750,000  \nNo evidence for 3 Quarterly i Parish Meeting was held. the format of parish  \nMeetings and Performance priorities  \n\\|  \n\\_.  \n\\| 7 LAGUDE  \n\\| Yes Minutes not Yes though not in  \n\\| Parish  \navailed  \nthe format of parish  \n\\| \\| priorities  \n\\|  \n\u2014  \nee  \nLAMINLYEKA Yes Minutes not Yes though not in  \n\\| Parish availed the format of parish  \nMinutes not Yes though not in", "metadata": {"headings": [{"headings_0": {"content": "LAPAINAT", "page": 62, "level": 3}}, {"headings_1": {"content": "| the", "page": 61, "level": 3}}, [{"headings_0": {"content": "LAPAINAT", "page": 62, "level": 3}}, {"headings_1": {"content": "| the", "page": 61, "level": 3}}], [{"headings_0": {"content": "LAPAINAT", "page": 62, "level": 3}}, {"headings_1": {"content": "| the", "page": 61, "level": 3}}], [{"headings_0": {"content": "LAPAINAT", "page": 62, "level": 3}}, {"headings_1": {"content": "| the", "page": 61, "level": 3}}], [{"headings_0": {"content": "LAPAINAT", "page": 62, "level": 3}}, {"headings_1": {"content": "| the", "page": 61, "level": 3}}]], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "r Parish =", "metadata": {"headings": [{"headings_0": {"content": "r Parish =", "page": 62, "level": 1}}, {"headings_1": {"content": "LAPAINAT", "page": 62, "level": 3}}], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IE ORYANG I priorities availed \n\\| the format of parish LUKWO \\| priorities Minutes not Yes though not in L  \nParish availed the format of parish priorities  \n\\_", "metadata": {"headings": [{"headings_0": {"content": "r Parish =", "page": 62, "level": 1}}, {"headings_1": {"content": "LAPAINAT", "page": 62, "level": 3}}, [{"headings_0": {"content": "r Parish =", "page": 62, "level": 1}}, {"headings_1": {"content": "LAPAINAT", "page": 62, "level": 3}}]], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tora", "metadata": {"headings": [{"headings_0": {"content": "Tora", "page": 62, "level": 2}}, {"headings_1": {"content": "r Parish =", "page": 62, "level": 1}}], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A. \nreports  \n\\| \\| No Report  \n750,000 No Report \n\\|  \nNo Report  \n750,000 No Report \nNo Report  \n750,000 No Report \nBR No Report  \n750,000 No Report", "metadata": {"headings": [{"headings_0": {"content": "Tora", "page": 62, "level": 2}}, {"headings_1": {"content": "r Parish =", "page": 62, "level": 1}}, [{"headings_0": {"content": "Tora", "page": 62, "level": 2}}, {"headings_1": {"content": "r Parish =", "page": 62, "level": 1}}], [{"headings_0": {"content": "Tora", "page": 62, "level": 2}}, {"headings_1": {"content": "r Parish =", "page": 62, "level": 1}}], [{"headings_0": {"content": "Tora", "page": 62, "level": 2}}, {"headings_1": {"content": "r Parish =", "page": 62, "level": 1}}], [{"headings_0": {"content": "Tora", "page": 62, "level": 2}}, {"headings_1": {"content": "r Parish =", "page": 62, "level": 1}}]], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 7,500,000", "metadata": {"headings": [{"headings_0": {"content": "1 7,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "Tora", "page": 62, "level": 2}}], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 14: General Meetings by PDM SACCOs  \n\\| SN Vote \\| Parish IE Name of Date  \nWas the Date GM was held Wasa  \nWas the vetting Wasthere Was training  \na  \n\\| Name Name SACCO certificate of first GM (Should be within leadership criterion Bank (topical subjects) \\| \\| \\| registration held one month from vetting following the Account of the PDM \\| \\|  \n\\| \\| \\| \\| \n\\| \nwas issued (Yes/No) the date of issue of committee PDM SACCO opening SACCO members certificate of elected and byelaws resolution undertaken  \ni \\| \\| (Yes/No) meeting \nregistration) inaugurated established? (Yes/No) during the \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "1 7,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "Tora", "page": 62, "level": 2}}, [{"headings_0": {"content": "1 7,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "Tora", "page": 62, "level": 2}}], [{"headings_0": {"content": "1 7,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "Tora", "page": 62, "level": 2}}], [{"headings_0": {"content": "1 7,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "Tora", "page": 62, "level": 2}}]], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| iu > OMORO TABIGEDI nf | (Yes/No) _", "metadata": {"headings": [{"headings_0": {"content": "| iu > OMORO TABIGEDI nf | (Yes/No) _", "page": 62, "level": 5}}, {"headings_1": {"content": "1 7,500,000", "page": 62, "level": 3}}], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 62, "level": 3}}, {"headings_1": {"content": "| iu > OMORO TABIGEDI nf | (Yes/No) _", "page": 62, "level": 5}}], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i  \n\\|  \nABIGEDI ABIGEDI 02/05/2022 Yes 03/08/2022 Yes Yes Yes Yes iz DLG  \n\\| LABORA PDM  \ni  \nSACCO \n59 \n\\| \\| OMORO  \nLAPAINAT LAPAINAT EAST 02/05/2022 Yes 14/02/2023 Yes Yes Yes Yes DLG EAST LABORA PDM  \n.  \nSACCO  \n\\|  \nOMORO LANENOBER LANENOBER 02/05/2022 Yes 02/08/2022 Yes Yes Yes Yes 7  \n\\|. DLG i LAKWANA PDM  \n\\_ \n\\|\\_SACCO  \n\\| TE OPOK TE OPOK 02/05/2022 01/08/2022 Yes Yes \n\\| Yes \\| LAKWANA PDM", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 62, "level": 3}}, {"headings_1": {"content": "| iu > OMORO TABIGEDI nf | (Yes/No) _", "page": 62, "level": 5}}, [{"headings_0": {"content": "(Yes/No)", "page": 62, "level": 3}}, {"headings_1": {"content": "| iu > OMORO TABIGEDI nf | (Yes/No) _", "page": 62, "level": 5}}], [{"headings_0": {"content": "(Yes/No)", "page": 62, "level": 3}}, {"headings_1": {"content": "| iu > OMORO TABIGEDI nf | (Yes/No) _", "page": 62, "level": 5}}], [{"headings_0": {"content": "(Yes/No)", "page": 62, "level": 3}}, {"headings_1": {"content": "| iu > OMORO TABIGEDI nf | (Yes/No) _", "page": 62, "level": 5}}], [{"headings_0": {"content": "(Yes/No)", "page": 62, "level": 3}}, {"headings_1": {"content": "| iu > OMORO TABIGEDI nf | (Yes/No) _", "page": 62, "level": 5}}]], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 63, "level": 6}}, {"headings_1": {"content": "(Yes/No)", "page": 62, "level": 3}}], "page": 63, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OMORO \\| GEM GEM LALOGI 02/05/2022 No Minutes not availed ! \nMinutes not availed  \nMinutes availed not  \nDLG \\|\\_PDM SACCO  \n\\| OMORO LAGUDE LAGUDE WARD \n02/05/2022 \\| Yes", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 63, "level": 6}}, {"headings_1": {"content": "(Yes/No)", "page": 62, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 63, "level": 6}}, {"headings_1": {"content": "(Yes/No)", "page": 62, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 63, "level": 6}}, {"headings_1": {"content": "(Yes/No)", "page": 62, "level": 3}}]], "page": 63, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "28/04/2023", "metadata": {"headings": [{"headings_0": {"content": "28/04/2023", "page": 63, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 63, "level": 6}}], "page": 63, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes \\| . \\| DLG WARD OMORO TOWN  \ni COUNCIL PDM", "metadata": {"headings": [{"headings_0": {"content": "28/04/2023", "page": 63, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 63, "level": 6}}], "page": 63, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bun J SACCO", "metadata": {"headings": [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], "page": 63, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| OMORO \\| LAMINLYEKA LAMINLYEKA 02/05/2022 Yes 05/06/2022 Yes Yes Yes Yes \n! \\| \\|  \nWARD WARD OMORO  \n:  \ni TOWN COUNCIL \\|  \nPDM SACCO  \n\\|  \n\\|  \nu LUKWO LUKWO 02/05/2022 Yes 05/06/2022  \nYes  \nORAPWOYO  \nPDM SACCO  \n\\|. MINJA MINJA LALOGI 02/05/2022 11/08/2022  \nYes  \n\\| DLG  \n\\_PDM SACCO  \nTOMORO \\| ORYANG ORYANG \u2014\u2014 26/07/2022  \nYes", "metadata": {"headings": [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}, [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}]], "page": 63, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. DIG ORAPWOYO \\| \\| \\_\\_\\|LPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], "page": 63, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 15: Functionality of PDM SACCO Board  \n\\| SN. \\| Vote \\| Parish Name Name of SACCO  \nDate of board member  \nDid board members fill expression of Remarks  \n\\| (Yes/No) \\| \nName \\| appointment interest forms \\| i", "metadata": {"headings": [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}, [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}]], "page": 63, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| OMORO \\| LANENOBER Parish LANENOBER PDM 02/08/2022 \\| EEE ee \\_SACCO  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], "page": 63, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No  \nE.0.I Forms not ava \n:  \nOMORO TEOPOK Parish TEOPOK PDM SACCO 01/08/2022 Yes  \nE.O.I Forms filled.  \nDLG  \na OMORO ABIGEDI Parish ABIGEDI PDM SACCO 03/08/2022  \nE.O.I Forms filled. \\_\\}DLG  \n\\|  \n\\|  \nOMORO LAPAINAT EAST LAPAINAT EAST PDM 14/02/2023  \nE.O.I Forms filled.  \nDLG Parish SACCO  \nGEM Parish GEM PDM SACCO Minutes not availed  \nE.O.I Forms not availed. \n\u201c\\| MINJAR Parish MINJAR 11/08/2022  \nPDM SACCO \\|  \nE.O.I Forms not availed. \nne neti \n60 \nLAGUDE \nPDM SACCO \\| 28/04/2022  \nE.O.I Forms not availed. \nLAMINLYEKA PDM 05/06/2022 No  \nE.O.I Forms not availed. SACCO \nORYANG PDM SACCO 26/07/2022  \nNo  \nOnly for C/P, Sec, Treasurer Availed during Audit  \n\\| SACCO \\| 05/06/2022  \nLUKWO PDM No E.O.1 Forms not availed. \nSN \n\\| Supervisory [ Executive Sub \\| Production  \nLoan  \nsub Marketing sub Business Finance and Remarks  \nof committee Committee committee Committee Committee \\| Development investment sub  \n\\| SACCO  \nservices sub Committee \\| \n\\|  \n\\| Wasit Is \\_Wasit \\| Isthe Wasit Isthe \nIs the \\| Was it  \nIs the Is Was it \nWasit \\| the i \\| Constit the Constit committ Consti committee it commit Constit  \n\\| \n\\| commit Constit commit Constit commit uted? com uted? ee tuted? operation Cons tee uted? tee uted? tee uted? tee (yes/N mitt (yes/N operatio \\| (yes/ al?  \n\\| \ntitut operati (yes/N operati (yes/N operati (yes/N operati", "metadata": {"headings": [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}, [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}]], "page": 63, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. ee 0) nal? No) (operation ed? onal? 0) onal? 0) \\| onal? 0) onal? \\| oper (operati al or Not (yes (operat (operat (operat (operat i atio onal or operation /No) ional or ional or ional or ional or nal? Not al) Not Not Not Not \\| \\| (ope operatio operati \\| operati operati operati i rati \\| nal) onal) onal) onal) onal) \\| onal 1 \\|", "metadata": {"headings": [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], "page": 64, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| | i", "metadata": {"headings": [{"headings_0": {"content": "| | i", "page": 64, "level": 2}}, {"headings_1": {"content": "Bun J SACCO", "page": 63, "level": 3}}], "page": 64, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i or \ni Not \\| oper \n\\|  \n\\|  \n\\| atio \n\\| \\|  \n: \nnal) \\| \\| ne ner a i  \ni  \n;  \nOMORO \\| LANENO Yes Yes Yes Yes Yes Yes  \nNo No No Some committees \\|  \nDLG  \nBER  \nwere not  \nPDM  \n\\| insitituted and \\_ SACCO  \nothers no evidence \n\\| of being I \\| operational \\| \n\\| OMORO TEOPOK Yes  \nYes Yes Yes No No No No No No No No Some committees :", "metadata": {"headings": [{"headings_0": {"content": "| | i", "page": 64, "level": 2}}, {"headings_1": {"content": "Bun J SACCO", "page": 63, "level": 3}}, [{"headings_0": {"content": "| | i", "page": 64, "level": 2}}, {"headings_1": {"content": "Bun J SACCO", "page": 63, "level": 3}}], [{"headings_0": {"content": "| | i", "page": 64, "level": 2}}, {"headings_1": {"content": "Bun J SACCO", "page": 63, "level": 3}}], [{"headings_0": {"content": "| | i", "page": 64, "level": 2}}, {"headings_1": {"content": "Bun J SACCO", "page": 63, "level": 3}}], [{"headings_0": {"content": "| | i", "page": 64, "level": 2}}, {"headings_1": {"content": "Bun J SACCO", "page": 63, "level": 3}}], [{"headings_0": {"content": "| | i", "page": 64, "level": 2}}, {"headings_1": {"content": "Bun J SACCO", "page": 63, "level": 3}}], [{"headings_0": {"content": "| | i", "page": 64, "level": 2}}, {"headings_1": {"content": "Bun J SACCO", "page": 63, "level": 3}}]], "page": 64, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| were not", "metadata": {"headings": [{"headings_0": {"content": "| were not", "page": 64, "level": 5}}, {"headings_1": {"content": "| | i", "page": 64, "level": 2}}], "page": 64, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG PDM \\|  \n\\| SACCO  \ninsitituted and \ni  \nothers no evidence  \n\\| healt i  \n\\| of being  \n\\\\.. sie [Some operational \\|\\_OMORO \\| [No \\| No  \nABIGEDI Yes Yes No no No No No commitioes \n61 \nDLG \\_ PDM  \nwere not  \nSACCO insitituted and others no evidence of being operational \u2018OMORO = LAPAINA \\|  \nYes Some committees \\| DLG T EAST  \nwere not  \n\\| PDM  \ninsitituted and  \n\\| SACCO \nothers no evidence : of being operational OMORO i GEM \\| Yes  \nSome committees  \n\\|  \nDLG \\| PDM  \nwere not  \nSACCO insitituted and \\| \nothers no evidence of being", "metadata": {"headings": [{"headings_0": {"content": "| were not", "page": 64, "level": 5}}, {"headings_1": {"content": "| | i", "page": 64, "level": 2}}, [{"headings_0": {"content": "| were not", "page": 64, "level": 5}}, {"headings_1": {"content": "| | i", "page": 64, "level": 2}}], [{"headings_0": {"content": "| were not", "page": 64, "level": 5}}, {"headings_1": {"content": "| | i", "page": 64, "level": 2}}], [{"headings_0": {"content": "| were not", "page": 64, "level": 5}}, {"headings_1": {"content": "| | i", "page": 64, "level": 2}}], [{"headings_0": {"content": "| were not", "page": 64, "level": 5}}, {"headings_1": {"content": "| | i", "page": 64, "level": 2}}], [{"headings_0": {"content": "| were not", "page": 64, "level": 5}}, {"headings_1": {"content": "| | i", "page": 64, "level": 2}}]], "page": 64, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TE", "metadata": {"headings": [{"headings_0": {"content": "TE", "page": 65, "level": 2}}, {"headings_1": {"content": "| were not", "page": 64, "level": 5}}], "page": 65, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "operational  \nMINJAR Some committees DLG \\| PDM  \n\\| were not  \nSACCO insitituted and others no evidence mead of being i \noperational  \n\\| OMORO \\| LAGUDE Yes  \nSome committees  \n\\| D LG \\| PDM  \nwere not  \n\\| sacco  \ninsitituted and a  \nothers no evidence of being  \n\\|  \noperational  \n\\| LAMINL \\| Yes  \nOMORO Some committees \\| DLG \\| YEKA  \nwere not  \n\\| PDM  \ninsitituted and  \n\\| SACCO \nothers no evidence of being \\|\\_operational  \n\\| OMORO ORYANG \\| Yes  \nSome committees  \n\\|  \n\\| DLG PDM  \nwere not", "metadata": {"headings": [{"headings_0": {"content": "TE", "page": 65, "level": 2}}, {"headings_1": {"content": "| were not", "page": 64, "level": 5}}, [{"headings_0": {"content": "TE", "page": 65, "level": 2}}, {"headings_1": {"content": "| were not", "page": 64, "level": 5}}], [{"headings_0": {"content": "TE", "page": 65, "level": 2}}, {"headings_1": {"content": "| were not", "page": 64, "level": 5}}]], "page": 65, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SACCO |", "metadata": {"headings": [{"headings_0": {"content": "| SACCO |", "page": 65, "level": 3}}, {"headings_1": {"content": "TE", "page": 65, "level": 2}}], "page": 65, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "insitituted and  \n\\|  \nothers no evidence \\| of being \\|  \noperational  \nLUKWO \\| Yes  \nSome committees were not er insitituted and \\|  \nothers no evidence \nof being  \n\\| A operational \na \\|", "metadata": {"headings": [{"headings_0": {"content": "| SACCO |", "page": 65, "level": 3}}, {"headings_1": {"content": "TE", "page": 65, "level": 2}}, [{"headings_0": {"content": "| SACCO |", "page": 65, "level": 3}}, {"headings_1": {"content": "TE", "page": 65, "level": 2}}], [{"headings_0": {"content": "| SACCO |", "page": 65, "level": 3}}, {"headings_1": {"content": "TE", "page": 65, "level": 2}}]], "page": 65, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cParish Name", "metadata": {"headings": [{"headings_0": {"content": "\u201cParish Name", "page": 66, "level": 5}}, {"headings_1": {"content": "| SACCO |", "page": 65, "level": 3}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Is the SACCO registered under Microfinance Institutions money lenders act 2016? Remarks \n1 \\| OMORO \\| LANENOBER Parish ER PDM S  \nSACCO not", "metadata": {"headings": [{"headings_0": {"content": "\u201cParish Name", "page": 66, "level": 5}}, {"headings_1": {"content": "| SACCO |", "page": 65, "level": 3}}, [{"headings_0": {"content": "\u201cParish Name", "page": 66, "level": 5}}, {"headings_1": {"content": "| SACCO |", "page": 65, "level": 3}}]], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rn NE Er", "metadata": {"headings": [{"headings_0": {"content": "rn NE Er", "page": 66, "level": 3}}, {"headings_1": {"content": "\u201cParish Name", "page": 66, "level": 5}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Licensed 2 ee aa  \n\\| \n: \n\\| OMORO TEOPOK Parish TEOPOK PDM SACCO No  \nSACCO not (\\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "rn NE Er", "page": 66, "level": 3}}, {"headings_1": {"content": "\u201cParish Name", "page": 66, "level": 5}}, [{"headings_0": {"content": "rn NE Er", "page": 66, "level": 3}}, {"headings_1": {"content": "\u201cParish Name", "page": 66, "level": 5}}], [{"headings_0": {"content": "rn NE Er", "page": 66, "level": 3}}, {"headings_1": {"content": "\u201cParish Name", "page": 66, "level": 5}}]], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DIG", "metadata": {"headings": [{"headings_0": {"content": "DIG", "page": 66, "level": 3}}, {"headings_1": {"content": "rn NE Er", "page": 66, "level": 3}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Licensed \\| \n(ied eee SACCO not \n3 OMORO ABIGEDI Parish \\| ABIGEDI PDM SACCO No \nLicensed ae  \nhr  \na  \n\\| \n14 OMORO LAPAINAT EAST \\| LAPAINAT EAST PDM  \n\\|  \nNo SACCO not DLG Parish SACCO \\| Licensed 5 \\\\ \\| GEM Parish GEM PDM SACCO No", "metadata": {"headings": [{"headings_0": {"content": "DIG", "page": 66, "level": 3}}, {"headings_1": {"content": "rn NE Er", "page": 66, "level": 3}}, [{"headings_0": {"content": "DIG", "page": 66, "level": 3}}, {"headings_1": {"content": "rn NE Er", "page": 66, "level": 3}}], [{"headings_0": {"content": "DIG", "page": 66, "level": 3}}, {"headings_1": {"content": "rn NE Er", "page": 66, "level": 3}}], [{"headings_0": {"content": "DIG", "page": 66, "level": 3}}, {"headings_1": {"content": "rn NE Er", "page": 66, "level": 3}}], [{"headings_0": {"content": "DIG", "page": 66, "level": 3}}, {"headings_1": {"content": "rn NE Er", "page": 66, "level": 3}}]], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OMORO", "metadata": {"headings": [{"headings_0": {"content": "OMORO", "page": 66, "level": 3}}, {"headings_1": {"content": "DIG", "page": 66, "level": 3}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO not Br eo bs DLG \\_ siesta \\|", "metadata": {"headings": [{"headings_0": {"content": "OMORO", "page": 66, "level": 3}}, {"headings_1": {"content": "DIG", "page": 66, "level": 3}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Licensed", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 66, "level": 3}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 3}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nMINJAR Parish MINJAR PDM SACCO \nSACCO not \\| DLG \\| Licensed \n7 OMORO LAGUDE Parish LAGUDE PDM SACCO \n\\| ~~\" LAGUDE  \nSACCO not i DLG \\\\  \nMer + \\| a Licensed OMORO LAMINLYEKA Parish LAMINLYEKA PDM SACCO  \n\\|  \nNo SACCO not \nLicensed a  \nete  \n\\|  \n.", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 66, "level": 3}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 3}}, [{"headings_0": {"content": "Licensed", "page": 66, "level": 3}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Licensed", "page": 66, "level": 3}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Licensed", "page": 66, "level": 3}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Licensed", "page": 66, "level": 3}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Licensed", "page": 66, "level": 3}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 3}}]], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. ORYANG Parish ORYANG PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 66, "level": 3}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 3}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 66, "level": 3}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 3}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OMORO", "metadata": {"headings": [{"headings_0": {"content": "OMORO", "page": 66, "level": 6}}, {"headings_1": {"content": "Licensed", "page": 66, "level": 3}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO not \\|  \nDLG  \nLicensed ss \n10 OMORO \\|  \nLUKWO Parish PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "OMORO", "page": 66, "level": 6}}, {"headings_1": {"content": "Licensed", "page": 66, "level": 3}}, [{"headings_0": {"content": "OMORO", "page": 66, "level": 6}}, {"headings_1": {"content": "Licensed", "page": 66, "level": 3}}]], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LUKWO", "metadata": {"headings": [{"headings_0": {"content": "LUKWO", "page": 66, "level": 6}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 6}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO not DLG  \n\\| \nLicensed \nAppendix 18: Failure to update Enterprise and Household registers making up the SACCO", "metadata": {"headings": [{"headings_0": {"content": "LUKWO", "page": 66, "level": 6}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 6}}, [{"headings_0": {"content": "LUKWO", "page": 66, "level": 6}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 6}}], [{"headings_0": {"content": "LUKWO", "page": 66, "level": 6}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 6}}]], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "USN | ve _18: Parish Name \u201eName SACCO_", "metadata": {"headings": [{"headings_0": {"content": "USN | ve _18: Parish Name \u201eName SACCO_", "page": 66, "level": 3}}, {"headings_1": {"content": "LUKWO", "page": 66, "level": 6}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ot l LANENOBER Parish \\_ \"LANENOBER of PDM SACCO . \nNumber o enterprises", "metadata": {"headings": [{"headings_0": {"content": "USN | ve _18: Parish Name \u201eName SACCO_", "page": 66, "level": 3}}, {"headings_1": {"content": "LUKWO", "page": 66, "level": 6}}, [{"headings_0": {"content": "USN | ve _18: Parish Name \u201eName SACCO_", "page": 66, "level": 3}}, {"headings_1": {"content": "LUKWO", "page": 66, "level": 6}}]], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of PDM", "metadata": {"headings": [{"headings_0": {"content": "of PDM", "page": 66, "level": 6}}, {"headings_1": {"content": "USN | ve _18: Parish Name \u201eName SACCO_", "page": 66, "level": 3}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "metadata": {"headings": [{"headings_0": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, {"headings_1": {"content": "of PDM", "page": 66, "level": 6}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. [oMORO-DLG B He  \nEe \\| TEOPOK Parish Parish eRe", "metadata": {"headings": [{"headings_0": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, {"headings_1": {"content": "of PDM", "page": 66, "level": 6}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, {"headings_1": {"content": "of PDM", "page": 66, "level": 6}}, [{"headings_0": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, {"headings_1": {"content": "of PDM", "page": 66, "level": 6}}]], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. oMO \\| SPER \\| OMORO DLG ABIGEDI", "metadata": {"headings": [{"headings_0": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, {"headings_1": {"content": "of PDM", "page": 66, "level": 6}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "k LAPAINAT EAST Parish LAPAINAT EAST PDM SACCO 7  \nNo \n\\| \nGEM Parish \\_\\_GEM PDM SACCO  \nNo \\_OMORO DLG MINJAR Parish MINJAR PDM SACCO 11  \nNo \n\\_  \n\\| \nOMORO DLG \\| LAGUDE Parish LAGUDE PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, {"headings_1": {"content": "of PDM", "page": 66, "level": 6}}, [{"headings_0": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, {"headings_1": {"content": "of PDM", "page": 66, "level": 6}}], [{"headings_0": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, {"headings_1": {"content": "of PDM", "page": 66, "level": 6}}], [{"headings_0": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, {"headings_1": {"content": "of PDM", "page": 66, "level": 6}}], [{"headings_0": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, {"headings_1": {"content": "of PDM", "page": 66, "level": 6}}]], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee |", "metadata": {"headings": [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eee \nOMORO DLG LAMINLYEKA Parish LAMINLYEKA PDM SACCO\\_\\_ 13  \nNo \n\\| \n\\_OMORO DLG ORYANG Parish ORYANG PDM SACCO i  \nNo \n\\_\\_OMORO DLG LUKWO Parish LUKWO PDM SACCO 13  \nNo \n63 \nAppendix 19: Transfer of PRF to SACCOs without PRE financing agreement.  \nSN Vote Parish \\|  \nName Name of SACCO Did the SACCO Chairperson sign Date funds were received Date agreement Remarks Name  \nPRF financing agreement with  \nwas signed \n1 OMORO LANENOBER LANENOBER PDM \nthe AO? \nYes 30/06/22  \n07/06/2022 Funds were received after DLG Parish SACCO 12/10/22 signing PRF Agreement 20/04/23  \n27/06/23  \n2 OMORO TEOPOK Parish TEOPOK PDM SACCO Yes 30/06/22  \n07/06/2022 Funds were received after DLG 12/10/22 signing PRF Agreement 20/04/23  \n27/06/23  \n3 OMORO ABIGEDI Parish ABIGEDI PDM SACCO Yes 30/06/22  \n02/06/2022 Funds were received after DLG 13/10/22 signing PRF Agreement 20/04/23 \n4 OMORO LAPAINAT EAST LAPAINAT EAST PDM \n27/06/23  \nYes 30/06/22  \n02/06/2022 Funds were received after DLG Parish SACCO 12/10/22 signing PRF Agreement 20/04/23 \n5 OMORO GEM Parish GEM PDM SACCO \n27/06/23  \nYes 01/07/22  \n10/06/2022 Funds were received after DLG 12/10/22 signing PRF Agreement 20/04/23  \n26/06/23  \n6 OMORO MINJAR Parish MINJAR PDM SACCO Yes 01/07/22  \n06/06/2022 Funds were received after DLG 12/10/22 signing PRF Agreement 20/04/23  \n26/06/23  \n7 OMORO LAGUDE Parish LAGUDE PDM SACCO Yes 01/07/22  \n06/06/2022 Funds were received after DLG 12/10/22 signing PRF Agreement 20/04/23 \n8 OMORO LAMINLYEKA LAMINLYEKA PDM \n26/06/23  \nYes 01/07/22  \n06/06/2022 Funds were received after DLG Parish SACCO 12/10/22 signing PRF Agreement 20/04/23  \n26/06/23  \n9 OMORO ORYANG Parish ORYANG PDM SACCO Yes 06/07/22  \n06/06/2022 Funds were received after DLG 26/06/23 signing PRF Agreement \n10 OMORO LUKWO Parish LUKWO PDM SACCO \n30/06/23  \nYes 06/07/22  \n06/06/2022 Funds were received after DLG 26/06/23 signing PRF Agreement 30/06/23 \n64 \nAppendix 20: Failure to carry out Wealth ranking of households  \nSN\\_\\| Vote Name Parish Name  \nWas wealth ranking carried out at parish level? \\_\\|  \nbe OMORO DLG LANENOBER PDM SACCO No", "metadata": {"headings": [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}]], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. OMORO DLG TEOPOK PDM SACCO No\n3. OMORO DLG ABIGEDI PDM SACCO No\n4. OMORO DLG LAPAINAT EAST PDM SACCO No 5; OMORO DLG GEM PDM SACCO No\n5. OMORO DLG MINJAR PDM SACCO No Zi OMORO DLG\\_\\| LAGUDE PDM SACCO No\n6. OMORO DLG LAMINLYEKA PDM SACCO No\n7. OMORO DLG\\_\\| ORYANG PDM SACCO No\n8. OMORO DLG LUKWO PDM SACCO No", "metadata": {"headings": [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], "page": 68, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No. of villages No. of villages were wealth ranking was carried out Remarks", "metadata": {"headings": [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], "page": 68, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9 0", "metadata": {"headings": [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "ee |", "page": 66, "level": 2}}], "page": 68, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No evidence availed 8 0  \nNo evidence availed 8 0 \n[no evidence availed 14 0  \nNo evidence availed", "metadata": {"headings": [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "ee |", "page": 66, "level": 2}}, [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "ee |", "page": 66, "level": 2}}]], "page": 68, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9 0", "metadata": {"headings": [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}], "page": 68, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No evidence availed 12 0  \nNo evidence availed 10 0  \nNo evidence availed 11 0  \nNo evidence availed Z 0  \nNo evidence availed 7 0  \nNo evidence availed \nAppendix 21: Failure to select and implement prioritized/flaqship  \nprojects  \nSN Vote Name Parish Name Name of SACCO List of flagship projects per SACCO \n1, OMORO DLG LANENOBER LANENOBER PDM Maize, Soyabeans and Vegetables Parish  \nSACCO \nAre the flagship How Number of How How projects many PDM many of many of consistent with enterpris enterprises the the the priority es are  \nenterpris farming commodities impleme es are enterpris selected by the nting  \nfarming es are LG? flagship enterpris from the projects es priority commodi ty list Only Soya beans 5 18 18 5 \n", "metadata": {"headings": [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}, [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}], [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}], [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}], [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}]], "page": 68, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. OMORO DLG ABIGEDI Parish ABIGEDI PDM SACCO Piggery, poultry, maize and soya beans  \nOnly Soya beans 5 15 15 5 3; OMORO DLG GEM Parish GEM PDM SACCO Piggery, maize and soyabeans  \nOnly Soya beans 3 11 11 3 \\| 4, OMORO DLG LAGUDE Parish LAGUDE PDM SACCO Piggery, poultry, maize cattle, soya beans, acquaculture No  \n10 16 16 10 ,  \n\\| and vegetables,\n3. OMORO DLG ORYANG Parish\\_\\| ORYANG PDM SACCO\\_\\_\\| Piggery, soya beans, and goats, 6.", "metadata": {"headings": [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}], "page": 68, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "65 \nOnly Soya beans 3 11 11 3", "metadata": {"headings": [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}, [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}]], "page": 68, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendi: endix", "metadata": {"headings": [{"headings_0": {"content": "Appendi: endix", "page": 69, "level": 2}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}], "page": 69, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22. Irregularities in project implementation  \n5 Vote Parish Name of Name of PRF Loan Amount as Loan Amount as Project Status of the project Remark Name Name SACCO beneficiary per SACCO per household funded  \nrecords  \nevidence", "metadata": {"headings": [{"headings_0": {"content": "Appendi: endix", "page": 69, "level": 2}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}], "page": 69, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nprovided", "metadata": {"headings": [{"headings_0": {"content": "Appendi: endix", "page": 69, "level": 2}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}, [{"headings_0": {"content": "Appendi: endix", "page": 69, "level": 2}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}]], "page": 69, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "metadata": {"headings": [{"headings_0": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}, {"headings_1": {"content": "Appendi: endix", "page": 69, "level": 2}}], "page": 69, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Growing \n\\| Applied for Poultry DLG PARISH SACCO \nBe N whoever did Maize", "metadata": {"headings": [{"headings_0": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}, {"headings_1": {"content": "Appendi: endix", "page": 69, "level": 2}}, [{"headings_0": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}, {"headings_1": {"content": "Appendi: endix", "page": 69, "level": 2}}], [{"headings_0": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}, {"headings_1": {"content": "Appendi: endix", "page": 69, "level": 2}}]], "page": 69, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DES:", "metadata": {"headings": [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], "page": 69, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "growing \nLanyero Irene 1,000,000 1,000,000 Maize Growing 5 \n\\| \u201c\\| ;  \nApplied for Piggery ? \nOkello \nbes Neue whoever did Maize x Pines growing se mates  \nAa  \n\u2018 \nLANENOBE \\_ LANENOBER Opiyo Allan 1,000,000 1,000,000 Maize Growing \u2018fe =  \nThe beneficiary is R PARISH PDM SACCO Ochora \n\\|  \nOjok Jimmy 1,000,000 1,000,000 Applied for Maize growing \ni \nNE \nengaged in maize ie  \ngrowing. \nFr  \n\u00bb \n& \nBeneficiary engaged in Maize growing and Water Mellon farming \n'  \nj aa Se \\|  \n\\| Lev ae \\|  \n:  \n\\| \n66 \nu \\|GEM \\| \\| Ajok  \nOMORO GEMPDM Nighty 1,000,000 1,000,000 Goat Rearing, Goat Rearing, \nDLG PARISH SACCO  \nPiggery and  \nPiggery and \npoultry.  \npoultry.", "metadata": {"headings": [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}, [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}]], "page": 69, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}, {"headings_1": {"content": "DES:", "page": 69, "level": 3}}], "page": 70, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Odongo James 1,000,000 1,000,000 Maize Growing  \nBeneficiary \nengaged in Maize Growing", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}, {"headings_1": {"content": "DES:", "page": 69, "level": 3}}, [{"headings_0": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}, {"headings_1": {"content": "DES:", "page": 69, "level": 3}}]], "page": 70, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201c4", "metadata": {"headings": [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], "page": 70, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_ OMORO LAGUDE LAGUDE WARD Auma Hellen 1,000,000 1,000,000 Cattle rearing  \nApplied for cattle \n! DLG \\| WARD \nrearing & poultry \\| \n\\| \ni  \nWokorach \nSimon \n\\| \\| \ni \n1,000,000 1,000,000 Maize Growing  \nApplied for Maize. \n5 OMORO ORYANG ORYANG PDM Amono Alice 1,000,000 1,000,000 Applied for  \nEngaged in Piggery \nDLG PARISH SACCO Piggery \n67 \nADONG JOYCE 1,000,000 1,000,000  \nThe farmer is engaged in goat rearing \nAppendix 23; Failure to obtain an insurance policy SN Vote  \nParish Name Name of SACCO Name of PRF Name  \nbeneficiary", "metadata": {"headings": [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}, [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}]], "page": 70, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Loan If the loan is for a farming operation, did the borrower obtain an Remarks Amount agriculture insurance policy under the Uganda Agriculture Insurance  \nScheme (UAIS)?  \n1 OMORO ABIGEDI ABIGEDI PDM Opiyo Stephen 1,000,000 No  \nInsurance not DLG Parish SACCO  \nobtained Lanyero Irene 1,000,000 No  \nInsurance not Okello  \nobtained  \n2 OMORO LANENOBER LANENOBER PDM Opiyo Allan Ochora 1,000,000 No  \nInsurance not DLG Parish SACCO  \nobtained  \nOjok Jimmy 1,000,000 No  \nInsurance not obtained  \n3 OMORO GEM Parish GEM PDM SACCO Ajok Nighty 1,000,000 No  \nInsurance not DLG  \nobtained Odongo James 1,000,000 No  \nInsurance not obtained  \n4 OMORO LAGUDE WARD LAGUDE WARD Auma Hellen 1,000,000 No  \nInsurance not DLG  \nobtained Wokorach Simon 1,000,000 No  \nInsurance not obtained  \n5 OMORO ORYANG ORYANG PDM Amono Alice 1,000,000 No  \nInsurance not DLG Parish SACCO  \nobtained Komakech Jimmy 1,000,000 No  \nInsurance not obtained \n68", "metadata": {"headings": [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}, [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}]], "page": 71, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF PAKWACH DISTRICT LOCAL GOVERNMENT \\| FOR THE YEAR ENDED 30\u00b0 JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nFE AN (is iti een ise \nKETTE  \n1 TEE ET EEE ET \nBe I ee 1 coe fone ne \nKa ALOE MA ern  \nI RE \n1.0 Implementation of the Approved BUCGet..........:ccccccccccceccuscecseeeeceeceuseeuereneueuuvsnnensess 1 \n20  \nManagement of the Government Salary Payroll \u00abcvs sis sass vesananawanaannncnssvwwanes esacuneenaneas 9 \nROE A 12 TE TEE TEE \n3.0 Implementation of Key Government Grants/Programmes (Focus Ar@aS)  \n12 ...sssceeeees \n4.0 M\u00e4nagemene or Bgende Raid Fildern  \n23 nennen \nOther Information 26 : a. 000000 0000 an een er aan Can aa ara sinn \nManagement\u2019s Responsibility for the Financial Statements.....unnnnnnnnnnnnnnneennnnennnnnnnnnnnnennnenn 26 Auditor\u2019s Responsibility for the Audit of Financial Statements..........sssssssssesceeeeseessseesesrevens 26 \nRate ee eta 0) CSO Die  \n27 naar Ene \nReport on the Audit of Compliance with Legislation  \n27 ... euere mean \n5.0 \nImplementation of the Parish Development Model .........:sccssssessessesessesseeencceecsersenss 27 \nBER ENDETE 36 nn EEE RETTET TEURER \nList of Acronyms Acronym Meaning DLG \nDistrict Local Government  \nGoU Government of Uganda  \nHCMS Human Capital Management System ICT \nInformation and Communication Technolo INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM \nLocal Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authori LLG \nLower Local Governments  \nLR Local Revenue  \nMDAs Ministries, Departments and Agencies MoES Ministry of Education  \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoLG \nMinistry of Local Government NAA \nNational Audit Act NTR Non-Tax Revenue OAG \nOffice of the Auditor General PBS \nProgram Budgeting System PCA \nPayroll Consults Africa  \nPDMS Payroll Deduction Management System PDU Procurement & Disposal Unit  \nPFMA \nPublic Finance Management Act  \nPFMR Public Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [[], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], []], "page": 1, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 1}}], "page": 4, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury TSA Treasury Single Account  \nTSSA Treasury Sub Single Account  \nUBA \nUganda Banker\u2019s Association UCF \nUganda Consolidated Fund UCLA \nUganda Consumer and Lender\u2019s Association UgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF PAKWACH DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 1}}, [{"headings_0": {"content": "PS/ST", "page": 4, "level": 1}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 1}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 1}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 1}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 1}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 1}}]], "page": 4, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 1}}], "page": 5, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Pakwach 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 Pakwach 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": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 1}}]], "page": 5, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Pakwach District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.38,610,692,676 out of which UGX.34,505,962,875 (89%) was warranted as shown below; \nDetails Budget % UGX  \nfunding", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 1}}]], "page": 5, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25,956,112,515 25,831,211,358", "metadata": {"headings": [{"headings_0": {"content": "25,956,112,515 25,831,211,358", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], "page": 6, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recurrent (Non-wage) 7,446,798728 3,738,457,493 55 Development 5,207,781,433 4,936,294,124 94 \\| [Tal 38,610,692,676 34,505,962,85 8 \nOut ofthe total warrants of UGX.34,505,962,875 Ireviewed the utilisation of warrants worth UGX.19,923,824,550 (58%) as summarised in the table below; \nSn Details Actual Cumulative Cumulative \nexpenditure Actual %age out (UGX) expenditure of total warrants \n1 Wage expenditure 15,141,993,215 15,141,993,215 44 2 Theme area-PDM expenditure  \n48,027,185 15,190,020,400 44.1 Bo audited  \nFocus area-DDEG (Non-USMID) 242,383,208 15,432,403,608 45 4 Focus area-Education grant - 345,404,947 15,777,808,555 46 Formerly SFG  \n5 Focus area-Microscale irrigation 156,778,659 15,934,587,214 46.1", "metadata": {"headings": [{"headings_0": {"content": "25,956,112,515 25,831,211,358", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}, [{"headings_0": {"content": "25,956,112,515 25,831,211,358", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], [{"headings_0": {"content": "25,956,112,515 25,831,211,358", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], [{"headings_0": {"content": "25,956,112,515 25,831,211,358", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], [{"headings_0": {"content": "25,956,112,515 25,831,211,358", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}]], "page": 6, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 6, "level": 8}}, {"headings_1": {"content": "25,956,112,515 25,831,211,358", "page": 6, "level": 8}}], "page": 6, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 Focus area-Transitional \ndevelopment grant - Health Adhoc \n7 Focus area-UGIFT", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 6, "level": 8}}, {"headings_1": {"content": "25,956,112,515 25,831,211,358", "page": 6, "level": 8}}, [{"headings_0": {"content": "projects", "page": 6, "level": 8}}, {"headings_1": {"content": "25,956,112,515 25,831,211,358", "page": 6, "level": 8}}], [{"headings_0": {"content": "projects", "page": 6, "level": 8}}, {"headings_1": {"content": "25,956,112,515 25,831,211,358", "page": 6, "level": 8}}]], "page": 6, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Infrastructure)", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 1}}, {"headings_1": {"content": "projects", "page": 6, "level": 8}}], "page": 6, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "530,000,000 16,464,587,214 48 \n2,318,368,676 18,782,955,890 54 \n8 Focus area-Water development 601,621,032 19,384,576,922 56 \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation Recommendation 1.1 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, the DLG planned to collect The", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 1}}, {"headings_1": {"content": "projects", "page": 6, "level": 8}}, [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 1}}, {"headings_1": {"content": "projects", "page": 6, "level": 8}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 1}}, {"headings_1": {"content": "projects", "page": 6, "level": 8}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 1}}, {"headings_1": {"content": "projects", "page": 6, "level": 8}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 1}}, {"headings_1": {"content": "projects", "page": 6, "level": 8}}]], "page": 6, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 8}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 1}}], "page": 7, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "local revenue of UGX.1,200,000,000 however; by the end of the Officer should make year, only UGX.453,767,778 had been collected representing realistic", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 8}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 1}}], "page": 7, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 8}}], "page": 7, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ta", "metadata": {"headings": [{"headings_0": {"content": "Ta", "page": 9, "level": 1}}, {"headings_1": {"content": "budget", "page": 7, "level": 8}}], "page": 9, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Utilization of Warrants  \nOut of the total warrants of UGX.34,505,962,875 availed during Recruitment of staff the year, UGX.25,658,908,758 was utilized by the entity took place towards resulting in un-utilized warrants of UGX.8,847,054,117 the end of the representing utilization of 74% as shown in the table below;  \nfinancial year and so the \nNo Observation Recommendation Human Capital  \nthe 12th June, 2023 Development  \nyet invoicing were Community  \nsupposed to stop on Mobilization and  \nthe 15th June, 2023 Mindset", "metadata": {"headings": [{"headings_0": {"content": "Ta", "page": 9, "level": 1}}, {"headings_1": {"content": "budget", "page": 7, "level": 8}}, [{"headings_0": {"content": "Ta", "page": 9, "level": 1}}, {"headings_1": {"content": "budget", "page": 7, "level": 8}}]], "page": 9, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Ta", "page": 9, "level": 1}}], "page": 10, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "494,374,526  \nPlan  \nImplementation  \n34,505,902,875 25,656,500,481 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showin ke activities affected b utilization of warrants  \nProgramme Warrants not Activities Reason for Utilized affected by the  \nthe under underutiliza utilization tion of warrants  \n1 Human Capital 7,071,956,933 Payment of Late Management Salaries, disbursement recruitment, of Construction salaries(suppl of wadelaia ementary Seed Schoo budget), Inability of the contractor to complete the project on time. Governance & 1,486,987,442 Payment of Late Security Salaries, disbursement recruitment of salaries(suppl ementary budget)  \n3 Community 24,700,654 Payment of Late mobilization & Salaries, disbursement mind-set recruitment of change  \nsalaries(suppl ementary budget)  \n4 Agro-  \n44,945,234 Payment of Late industrialisatio Salaries, disbursement n recruitment of \nObservation  \nRecommendation Development 188,915,118 Payment of Late  \nplan Salaries, disbursement  \nimplementatio recruitment of salaries  \nn \n(supplementa budget [\\| Total 8847054117, Cd \nThe Accounting Officer explained that recruitment of staff took place towards the end of the financial year and so the employed staff could not easily access the payroll during this short time. Secondly, some of the funds were released towards the close of the financial year. Money for wage supplementary and Wadelai seed school construction were released on the 12th June, 2023 yet invoicing was supposed to stop on the 15th June, 2023 \nLack of appropriate performance indicators and targets  \nin the work plans  \nRegulation 11 (2) b of the Public Finance Management The Accounting Regulations, 2016 states that the work plan of a vote shall Officer  \nshould indicate the key performance indicators to be used to gauge the ensure", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Ta", "page": 9, "level": 1}}, [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Ta", "page": 9, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Ta", "page": 9, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Ta", "page": 9, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Ta", "page": 9, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Ta", "page": 9, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Ta", "page": 9, "level": 1}}]], "page": 10, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "going", "metadata": {"headings": [{"headings_0": {"content": "going", "page": 11, "level": 8}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], "page": 11, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "outputs.", "metadata": {"headings": [{"headings_0": {"content": "outputs.", "page": 11, "level": 2}}, {"headings_1": {"content": "going", "page": 11, "level": 8}}], "page": 11, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "forward that all activities have Part A of the performance contract for Accounting Officers appropriate outlines the core performance requirements against which their performance performance should be assessed in regard to achievement of indicators  \nand planned results. This requires the Accounting Officer to be targets.  \nassessed on the extent to which annual key performance  \nindicators and targets are achieved for key projects and/or  \nprograms. \nI reviewed the approved work plan and sampled 14 outputs with a total of 22 activities. I noted the following; \noe 7 outputs with 15 activities had clear performance indicators and targets.  \noe 7 outputs with 7 activities did not have clear performance indicators and targets as summarized in the table below and detailed in Appendix 2 \nCategory  \nExpendit  \nof outputs output activitie Activitie activitie ure Qu s sin the \\|s with s Amount ant \nNo Observation Recommendation \\| \n1.6 Implementation of outputs  \nI assessed the implementation of Seven (07) outputs with fifteen The", "metadata": {"headings": [{"headings_0": {"content": "outputs.", "page": 11, "level": 2}}, {"headings_1": {"content": "going", "page": 11, "level": 8}}, [{"headings_0": {"content": "outputs.", "page": 11, "level": 2}}, {"headings_1": {"content": "going", "page": 11, "level": 8}}], [{"headings_0": {"content": "outputs.", "page": 11, "level": 2}}, {"headings_1": {"content": "going", "page": 11, "level": 8}}], [{"headings_0": {"content": "outputs.", "page": 11, "level": 2}}, {"headings_1": {"content": "going", "page": 11, "level": 8}}], [{"headings_0": {"content": "outputs.", "page": 11, "level": 2}}, {"headings_1": {"content": "going", "page": 11, "level": 8}}], [{"headings_0": {"content": "outputs.", "page": 11, "level": 2}}, {"headings_1": {"content": "going", "page": 11, "level": 8}}]], "page": 11, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 12, "level": 8}}, {"headings_1": {"content": "outputs.", "page": 11, "level": 2}}], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(15) activities worth UGX. 4,280,000,000 and noted that;  \nOfficer explained that the delay in the oe Five (05) outputs with twelve (12) activities and commencement of expenditure worth UGX.1,430,000,000 were fully the Seed school was", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 12, "level": 8}}, {"headings_1": {"content": "outputs.", "page": 11, "level": 2}}], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 12, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 12, "level": 8}}], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "due to shift of the project site and o Two (02) outputs with three (03) activities worth which caused the UGX.2,850,000,000 were partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 12, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 12, "level": 8}}], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delay.", "metadata": {"headings": [{"headings_0": {"content": "delay.", "page": 12, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 12, "level": 1}}], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing performance indicators and targets The construction of Details Appendix 3  \nmaternity ward is still within the Categ No. of No of No. of No of No\\_ of Expenditu contract period. ory of outpu activi Activiti activitie activiti re Amount  \noutput ts tiesin es fully s es not (UGX)  \ns assess the implem partially implem  \ned outpu ented implem ented  \nam ts ented  \n5 12 12 0 0 1,430,000,0  \nimpleme  \n00  \nnted  \noutputs \n\u2014  \nPartially 2 3 3 0 2,850,000,0 impleme  \n00 nted  \noutputs \nu  \nnl Total 7 15 12 3 0 4,208,100, 000 \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the following planned activities. \n", "metadata": {"headings": [{"headings_0": {"content": "delay.", "page": 12, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 12, "level": 1}}, [{"headings_0": {"content": "delay.", "page": 12, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 12, "level": 1}}], [{"headings_0": {"content": "delay.", "page": 12, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 12, "level": 1}}], [{"headings_0": {"content": "delay.", "page": 12, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 12, "level": 1}}], [{"headings_0": {"content": "delay.", "page": 12, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 12, "level": 1}}]], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Extension of the Maternity ward at The District Head", "metadata": {"headings": [{"headings_0": {"content": "delay.", "page": 12, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 12, "level": 1}}], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Construction of Wadelia Seed Secondary School.  \nBE:  \n\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1.7 Delivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in \nNo Program Activity Focus area Total Summary of Audit me details expenditure findings conclusion (UGX) \u2018Bns (Time, Quality,  \nQuantity, Cost  \nand", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}, [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}]], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Human Construction UgiFT Capital of Wadelia", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], "page": 13, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nFunctionali  \n2.3  \nAt the time of There was inspection, the delay in Seed School school completion construction of works, works were still which on-going and resulted in were running delayed behind schedule. service delivery.", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}, [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}]], "page": 13, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Human Extension Transitional 0.53 At the time of There was a Capital construction Development  \nof maternity Grant-Adhoc  \nward", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], "page": 13, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3. Natural Drilling Water Grant Resources boreholes,  \nextension of  \npiped water", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], "page": 13, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \ninspection, the delay in construction starting the works were on works, which going though resulted in had started late delayed \nAt the time of  \nwas inspection, the  \ndrilling was delivery of complete and services the  \nwater  \nextension Po 88H \nThe delay in completion of construction implies that the objective of service delivery to the community is not attained. \nThe Accounting Officer explained that the delay in the commencement of the Seed school was due to shift of the project site and which caused the delay. \nThe Accounting Officer should closely monitor the projects to ensure completion and quality works. \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29% November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED)", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}, [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}]], "page": 13, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "that,", "metadata": {"headings": [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], "page": 13, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the reforms introduced Government to \nPakwach DLG had a wage budget of UGX.25,956,112,515, out of which UGX.15,141,993,215 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation \\| 2.1 Utilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX.14,627,681,773, and The  \nAccounting obtained supplementary funding of UGX.11,328,430,742 resulting into a should laisse with revised wage budget of UGX.25,956,112,515 which Ministry of Public UGX.25,831,211,258 (99.5%) was warranted resulting into unwarranted service to clear funds of UGX.124,901,257 (0.5%).  \nrecruitments to be able to absorb the Out of the total warrants, UGX.15,141,993,215 was utilized by the DLG wage.  \nresulting in un-utilized warrants of UGX.10,689,218,043 representing  \nutilization of 58% as summarized in the table below and detailed in  \nAppendix 4 \nApprove Supple Revised Warra Payme Unspent d Budget mentary Budget nts nts Balance UGX. Bn UGX.Bn UGX.Bn UGX UGX. UGX. Bn Bn  \n14.627 11.328 25.956 25.831 15.141 10.689 \nFrom the analysis, I noted that;  \ne There was an under absorption of UGX.10,689,218,043  \ne The supplementary funding of UGX.10,814,119,300 was not utilized. \nThe Accounting Officer explained that there was a ban on recruitment and a s such the district could recruit staff to absorb the wage. \nHe further explained that the incomplete documentation prevented pensioners from accessing their pensions and gratuity hence low absorption of wage funds. \n2.2 Validation of employees on the entity payroll  \nThe District had 1,369 employees on the IPPS payroll of which 1,224 The Ministry of (89%) were fully verified, 106 (8%) partially verified, and 39(3%) did Public  \nService not show up.  \nshould make arrangements to In addition, 12 individuals had not accessed the payroll by end of June, validate any staff", "metadata": {"headings": [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}, [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}]], "page": 13, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. These were captured as new records in my determination of the who have been District wage bill. genuinely accounted for by the The summary of the validation exercise is shown in the table below;  \nAccounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], "page": 14, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Details  \nNo. of Annual base The Accounting \n(Accounted for and not \nupdating monthly accounted for,  \npayrolls for paying Subtotal (A+B+C+D)=E 1,369 14,948,963,988 employee Employees who appeared for 12 \n190,200,720 emoluments head count but were not on  \npayroll-New records (F  \nOverall total covered seat 15,139,164,708  \nE+F)\\*\\* \nThe following observations were made; \na) Out of 1,224 (89%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 106 (8%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment.", "metadata": {"headings": [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}, [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}]], "page": 14, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}], "page": 15, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A total of 39 (3%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. \n9 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation.  \nii. \n30 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \nd) 12 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer confirmed that the employee records have been accurately captured and have genuine appointments. \n2.3 Inconsistencies in Employee Details  \nA total of 198 employees on the payroll had inconsistencies in their dates Accounting Officer of birth, captured in the payroll and data captured by NIRA on the should engage the National IDs. The information is critical in the identification of an affected staff and individual. ensure that employee records Inconsistent information undermines the integrity of the District's are duly updated records and \nthe service and retirement and to the \nOfficer  \nshould initiate a process of transfer of salary payment to their new duty stations", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}, [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}], [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}], [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}], [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}], [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}], [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}], [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}], [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}]], "page": 15, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.5  \nReview of the DLG Staff Establishment  \nReview of the establishment revealed;  \nThe Accounting i.  \nOut of 129 approved positions of traditional staff, a total of 80 Officer to engage positions were filled leaving a gap of 49 vacant positions.  \nthe relevant ii, The entity did not have an approved and costed staff stakeholders to establishment for primary, secondary and tertiary institutions develop  \nand while the staff structure for health facilities issued by Ministry implement a costed of Health was not incorporated into the district approved staff structure for structure.  \nthe District within a specified timeframe. The Accounting Officer explained that the vacant positions shall be  \nconsidered in the recruitment plan for FY 2024/2025 and shall be filled  \nbased on availability of wage by Ministry of Finance, Planning and  \nEconomic Development and clearance by Ministry of Public Service. \nOther Matter  \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 Implementation of Key Government Grants/Programmes (Focus Areas)  \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}, [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}], [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}]], "page": 16, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "c)", "page": 15, "level": 3}}], "page": 16, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "c)", "page": 15, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "c)", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "c)", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "c)", "page": 15, "level": 3}}]], "page": 16, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 17, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; 3.1.1 Positive observations \no I noted that all of the projects in the water grant work plan were in the approved five-year development plan.  \no All projects in the approved work plan were in the indicative list of capital investments. \nThe entity undertook desk and field appraisals for all the projects as evidenced o \nby activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}]], "page": 17, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan/budget.", "metadata": {"headings": [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}], "page": 17, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All the projects had their procurements adverts published by 30th June, 2022. o All the projects had their designs approved by the ministry of water and environment. \no A review of the annual work plan revealed that four (4) projects were fully implemented.  \nAll 7 water facilities were constructed on where there was proof of ownership o \nAll of the projects as being fully functional since the installations in all 3 of the o \nvisited sites were complete with reasonably good yields and being used by the", "metadata": {"headings": [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}, [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}], [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}], [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}]], "page": 17, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], "page": 17, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The district had water quality testing kits and the district was able to carry out o \nwater quality testing.  \nAll the existing water sources and the new sources were tested. o \no All five (5) newly constructed boreholes had good yields that were of the required standard.  \no All pipes bought for borehole works were stainless steel/u-PVC. \n3.1.2 Areas of Improvement  \n3.1.2.1 Planning  \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that:  \no The proposed investments are derived from the approved LG Development Plan. \nprescribes the thresholds for allocation of rural water and sanitation sub-grant oe \nwithin the guidelines under the Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component).  \nIn addition, the District allocated 83% to new capital development instead of a oe  \nminimum of 85% leading to under allocation by UGX.29,942,952 (2%). Subsequently, investment cost services were over allocated by UGX.374,079 (2%) under the piped water sub-grant (PWSG) (UgIFT component). Details in Appendix 5 \nThere is a risk of wasteful expenditure on non-priority activities which hinders achievement of intended program objectives. \nThe Accounting Officer explained that the variance in the allocation percentages was as a result of the urgency in need. \nRecommendation  \nThe Accounting Officer should always allocate funds for capital development and complementary activities based on the program expenditure guidelines. \n3.1.2.2 Monitoring  \na) Preparation and submission of quarterly reports  \nSec 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nI noted that the entity submitted performance reports for 4 of the quarters after the deadlines given for submission of the reports as shown in the table below; \nDetails Deadline for Actual date of Comment submission  \nsubmission  \nQuarter 1 \\| 10\" October, 2022 11\" January,2023  \nDelayed Quarter 2 10% Janua 2023 17\" February,2023 Delayed i 25\" April,2023 Delayed 10% July, 2023 \\| 27% July, 2023 Delayed \nThe Officer that are caused PBS errors and \nProject Inspection Pictorial Evidence Remarks (Time,", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}, [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}]], "page": 17, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 19, "level": 8}}, {"headings_1": {"content": "community.", "page": 17, "level": 1}}], "page": 19, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost  \nand  \nFunctionality)  \n1 Drilling of the of  \n\\|  \nAt time Ly boreholes inspection all the 5", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 19, "level": 8}}, {"headings_1": {"content": "community.", "page": 17, "level": 1}}], "page": 19, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2%", "metadata": {"headings": [{"headings_0": {"content": "2%", "page": 19, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 19, "level": 8}}], "page": 19, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and boreholes planned a \\|  \nextension of had been  \n\\| piped water completed and had  \ngood water yield. \\| Contract  \nPiped water was  \nAmount:  \nextended to 7", "metadata": {"headings": [{"headings_0": {"content": "2%", "page": 19, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 19, "level": 8}}], "page": 19, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "601,621,033 villages.", "metadata": {"headings": [{"headings_0": {"content": "601,621,033 villages.", "page": 19, "level": 8}}, {"headings_1": {"content": "2%", "page": 19, "level": 3}}], "page": 19, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There was timely delivery of services \n3.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT)", "metadata": {"headings": [{"headings_0": {"content": "601,621,033 villages.", "page": 19, "level": 8}}, {"headings_1": {"content": "2%", "page": 19, "level": 3}}, [{"headings_0": {"content": "601,621,033 villages.", "page": 19, "level": 8}}, {"headings_1": {"content": "2%", "page": 19, "level": 3}}]], "page": 19, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 1}}, {"headings_1": {"content": "601,621,033 villages.", "page": 19, "level": 8}}], "page": 19, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nPakwach District received UGX.2,508,156,158, out of UGX.2,508,156,158 budgeted to the implement the programme. The following activities were undertaken; \n\\| SN \\| Activity  \nPlanned Actual uanti  \nuanti 1 Construction of Wadelai Seed Secondary School  \n1 1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.2 Areas of Improvement  \n3.2.3 Planning and Budget Performance  \n3.2.3.1 Funding and Absorption  \nOut of the approved budget of UGX.2,508,156,158, the district received UGX.2,508,156,158 (100%); Out of the received funds, UGX.2,266,511,956 (34%) was spent, thus leaving UGX.241,644,202 unutilized. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) (UGX) funding absorption", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 1}}, {"headings_1": {"content": "601,621,033 villages.", "page": 19, "level": 8}}, [{"headings_0": {"content": "Program", "page": 19, "level": 1}}, {"headings_1": {"content": "601,621,033 villages.", "page": 19, "level": 8}}], [{"headings_0": {"content": "Program", "page": 19, "level": 1}}, {"headings_1": {"content": "601,621,033 villages.", "page": 19, "level": 8}}], [{"headings_0": {"content": "Program", "page": 19, "level": 1}}, {"headings_1": {"content": "601,621,033 villages.", "page": 19, "level": 8}}], [{"headings_0": {"content": "Program", "page": 19, "level": 1}}, {"headings_1": {"content": "601,621,033 villages.", "page": 19, "level": 8}}], [{"headings_0": {"content": "Program", "page": 19, "level": 1}}, {"headings_1": {"content": "601,621,033 villages.", "page": 19, "level": 8}}], [{"headings_0": {"content": "Program", "page": 19, "level": 1}}, {"headings_1": {"content": "601,621,033 villages.", "page": 19, "level": 8}}]], "page": 19, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 20, "level": 8}}, {"headings_1": {"content": "Program", "page": 19, "level": 1}}], "page": 20, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "D=(A-B  \nCapital 2,508,156,158 2,508,156,158 2,266,511,956 241,644,202", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 20, "level": 8}}, {"headings_1": {"content": "Program", "page": 19, "level": 1}}], "page": 20, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "developme", "metadata": {"headings": [{"headings_0": {"content": "developme", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}], "page": 20, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nt \nRecurrent  \nTotal 2,508,156,158 2,508,156,158 2,266,511,956 0 241,644,202 \nUnder absorption of released funds negatively affected implementation and service delivery since planned activities are not or partially implemented. \nThe Accounting Officer explained that there was late release of the funds on 12/6/2023 and invoicing was to stop by 15th/6/2023 management requested for revoting of the funds and it was honoured and uploaded on IFMS in the current financial year.", "metadata": {"headings": [{"headings_0": {"content": "developme", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}, [{"headings_0": {"content": "developme", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}], [{"headings_0": {"content": "developme", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}], [{"headings_0": {"content": "developme", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}]], "page": 20, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "developme", "page": 20, "level": 1}}], "page": 20, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should closely monitor the contractor and ensure he completes work to be able to absorb the funds budgeted and released. \n3.2.3.2 Inspection of water Grant activities  \nI conducted physical inspections of One UGIFT project implemented at a cost of UGX.2,508,156,158 on 1\u00b0 December, 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Pictorial Evidence Management Recomme Remarks Response ndation (Time, Quality,  \nQuantity, Cost  \nand", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "developme", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "developme", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "developme", "page": 20, "level": 1}}]], "page": 20, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of 3 There was no  \nThe contractor was The blocks of two units ongoing works at  \ndue to \nfor girls, two stances awaiting for iron VIP latrine for staff sheets.  \nand standard \nContractor: Rhema Engineering  \nCompany Ltd \nContract  \namount: UGX.3,054,165,291 \nAmount paid to inspection date: UGX.2,206,445,300 \n3.3 Education Development Grant  \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.345,404,947 for the implementation of program activities. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.3.1 Positive observations  \nThe allocation of grant funding was done in accordance with the grant guidelines; o \nAll projects were screened for likely environmental and social impacts; and o \no Education Development grant activities were incporporated in the districts\u2019s workplans and budget. \n3.3.2 Areas of improvement  \n3.3.2.1 Review of Budgeting and allocation  \na) Selection of schools/ projects for Education Development grant  \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nRecommendation \nThe Accounting Officer should ensure that an up-to-date asset register of education facilities and their condition is maintained and used in selection of schools to benefit from the Grant. \nb) Funding and absorption of Education Development grant  \nThe District received all the budgeted funds of UGX.345,404,947 representing 100%", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}]], "page": 20, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performance.", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 22, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 3}}], "page": 22, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the UGX.345,404,947 released, UGX.316,776,359 had been spent by the end of the year, resulting in an under absorption of UGX.28,628,588, as indicated in the table below; \nFunds released (UGX) Expenditure (UGX) Unspent (UGX) % of funds absorbed 345,404,947 316,776,359 28,628,588 92 \nThe Accounting Officer attributed non implementation to the delay in the procurement process due to late disbursement of funds. \nRecommendation  \nThe Accounting Officer should ensure that procurement processes are undertaken in time to enable utilisation of all funds disbursed. \n3.3.3 Inspection for service delivery  \nunder the Education Development Grant  \nI sampled three (03) activities with a total expenditure of UGX.194,077,928 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. Details in the table below; \nNo. Activity Total Inspection photo Audit conclusion details  \nexpenditure", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 22, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 3}}, [{"headings_0": {"content": "performance.", "page": 22, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 22, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 22, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 22, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 22, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 3}}]], "page": 22, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 8}}, {"headings_1": {"content": "performance.", "page": 22, "level": 1}}], "page": 22, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jt", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 8}}, {"headings_1": {"content": "performance.", "page": 22, "level": 1}}], "page": 22, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of 94,731,656 \\|  \nAt the time of inspection 1 block of two  \n15/12/2023  \nclassrooms with Construction was ;  \noffice attached completed and .  \nat Puyoo NFE  \n\\| classrooms were in use. 3, There were some snags \u2018\\| especially the visible", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 8}}, {"headings_1": {"content": "performance.", "page": 22, "level": 1}}], "page": 22, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3. Construction of 12,592,980  \nAt the time of inspection Si  \n2 stance VIP TI 18/12/2023. latrine at", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 8}}, {"headings_1": {"content": "performance.", "page": 22, "level": 1}}], "page": 23, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nin The works had been .  \nKayonga P/S as N] EN rer  \n' completed however the \\| ie latrines  \nwere not in use awaiting commissioning.  \nSRS The gutters were installed poorly and were not enabling the flow of water in the tank for hand", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 8}}, {"headings_1": {"content": "performance.", "page": 22, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 22, "level": 8}}, {"headings_1": {"content": "performance.", "page": 22, "level": 1}}]], "page": 23, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "washing.", "metadata": {"headings": [{"headings_0": {"content": "washing.", "page": 23, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 8}}], "page": 23, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is delayed service delivery.  \nTOTAL", "metadata": {"headings": [{"headings_0": {"content": "washing.", "page": 23, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 8}}], "page": 23, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "194,077,928", "metadata": {"headings": [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}], "page": 23, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Defects in the newly completed projects affect the longevity of the structures and their quality. \nThe Accounting Officer explained that the projects were still within the defects liability period and that the snags would be communicated to the contractors for correction. \nRecommendation  \nThe Accounting Officer should engage the contractors to correct the defects in the structures before the expiry of the Defect Liability period (DLP). \n3.4 Micro Scale irrigation  \nThe GoU is implementing the micro scale irrigation programme in Pakwach District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nPakwach District received UGX.157,240,000, out of UGX.157,240,000 budgeted (100 %) to implement the following activities. \nCategory Activity Planned Actual quanti quanti 1 Capital Development (micro Installation of irrigation  \nscale irrigation equipment) i  \nComplementary services  \nquantified quantified \nAll expenditures were on their respective guidance codes; and  \nAll payments for the program related activities were accounted for at the time of the audit \n3.4.2 Planning and Budget Performance  \na) Planning  \nParagraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that;", "metadata": {"headings": [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}, [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}], [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}], [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}], [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}], [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}], [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}], [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}]], "page": 23, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) \u00b0  \ncapital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%).  \nThe district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances.  \nThe share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nI reviewed the planning procedures for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}, [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}]], "page": 24, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 24, "level": 8}}, {"headings_1": {"content": "194,077,928", "page": 23, "level": 3}}], "page": 24, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the District allocated 30% to capital development while Complementary services were allocated 70% as shown in the table below. \nMain Threshold as Actual Approved Variance Audit Expenditure per the percentage budget (UGX) remark Items guidelines (budget) (A-B)", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 24, "level": 8}}, {"headings_1": {"content": "194,077,928", "page": 23, "level": 3}}, [{"headings_0": {"content": "following;", "page": 24, "level": 8}}, {"headings_1": {"content": "194,077,928", "page": 23, "level": 3}}]], "page": 24, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A) (B)", "metadata": {"headings": [{"headings_0": {"content": "(A) (B)", "page": 24, "level": 2}}, {"headings_1": {"content": "following;", "page": 24, "level": 8}}], "page": 24, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital 75% 30% 47,172,000 45% The Development Project is (micro scale  \nat rollout irrigation", "metadata": {"headings": [{"headings_0": {"content": "(A) (B)", "page": 24, "level": 2}}, {"headings_1": {"content": "following;", "page": 24, "level": 8}}], "page": 24, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "phase", "metadata": {"headings": [{"headings_0": {"content": "phase", "page": 24, "level": 1}}, {"headings_1": {"content": "(A) (B)", "page": 24, "level": 2}}], "page": 24, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "equipment)", "metadata": {"headings": [{"headings_0": {"content": "equipment)", "page": 24, "level": 2}}, {"headings_1": {"content": "phase", "page": 24, "level": 1}}], "page": 24, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total program receipts of UGX.157,240,000, UGX.156,778,659 (99.71 oe  \n%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.174,441 (0.29%). Details are in the table below. \nRevised Warrants/ Total Variance % budget Release expenditure absorpti (as per on \n!", "metadata": {"headings": [{"headings_0": {"content": "equipment)", "page": 24, "level": 2}}, {"headings_1": {"content": "phase", "page": 24, "level": 1}}, [{"headings_0": {"content": "equipment)", "page": 24, "level": 2}}, {"headings_1": {"content": "phase", "page": 24, "level": 1}}], [{"headings_0": {"content": "equipment)", "page": 24, "level": 2}}, {"headings_1": {"content": "phase", "page": 24, "level": 1}}]], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(D/B)*1", "metadata": {"headings": [{"headings_0": {"content": "(D/B)*1", "page": 25, "level": 1}}, {"headings_1": {"content": "equipment)", "page": 24, "level": 2}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "00 Quarter One 39,310,000 39,310,000 39,310,000 0", "metadata": {"headings": [{"headings_0": {"content": "(D/B)*1", "page": 25, "level": 1}}, {"headings_1": {"content": "equipment)", "page": 24, "level": 2}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quarter 39,310,000 39,310,000 39,310,000 |", "metadata": {"headings": [{"headings_0": {"content": "Quarter 39,310,000 39,310,000 39,310,000 |", "page": 25, "level": 3}}, {"headings_1": {"content": "(D/B)*1", "page": 25, "level": 1}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quarter 39,310,000 39,310,000 39,310,000", "metadata": {"headings": [{"headings_0": {"content": "Quarter 39,310,000 39,310,000 39,310,000", "page": 25, "level": 3}}, {"headings_1": {"content": "Quarter 39,310,000 39,310,000 39,310,000 |", "page": 25, "level": 3}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0]", "metadata": {"headings": [{"headings_0": {"content": "0]", "page": 25, "level": 3}}, {"headings_1": {"content": "Quarter 39,310,000 39,310,000 39,310,000", "page": 25, "level": 3}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.4.3 Inspection for service delive  \nrojects implemented in FY 2022/23  \nI sampled 2 irrigation projects with a total expenditure of UGX.47,172,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality. The following was observed; \nN Activity Beneficiar Equipment Pictorial evidence Audit oO details y Location supplied  \nconclusion", "metadata": {"headings": [{"headings_0": {"content": "0]", "page": 25, "level": 3}}, {"headings_1": {"content": "Quarter 39,310,000 39,310,000 39,310,000", "page": 25, "level": 3}}, [{"headings_0": {"content": "0]", "page": 25, "level": 3}}, {"headings_1": {"content": "Quarter 39,310,000 39,310,000 39,310,000", "page": 25, "level": 3}}]], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Village,", "metadata": {"headings": [{"headings_0": {"content": "(Village,", "page": 25, "level": 3}}, {"headings_1": {"content": "0]", "page": 25, "level": 3}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Parish and sub-", "metadata": {"headings": [{"headings_0": {"content": "(Village,", "page": 25, "level": 3}}, {"headings_1": {"content": "0]", "page": 25, "level": 3}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "county", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 25, "level": 1}}, {"headings_1": {"content": "(Village,", "page": 25, "level": 3}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Irrigation Pakwach Surface solar demonstratio Secondary Pump, Drip \n'\\| The inspection was  \nFAT  \nn site School, irrigation, Low f \"Zee \\| undertaken on Pakwach flow sprinkler \\| 1st Town and drag hose Per", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 25, "level": 1}}, {"headings_1": {"content": "(Village,", "page": 25, "level": 3}}, [{"headings_0": {"content": "county", "page": 25, "level": 1}}, {"headings_1": {"content": "(Village,", "page": 25, "level": 3}}]], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "December,", "metadata": {"headings": [{"headings_0": {"content": "December,", "page": 25, "level": 3}}, {"headings_1": {"content": "county", "page": 25, "level": 1}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "202 Council system. E : 3andl \\|  \nobserved that UGX. Te eye \\|\\| irrigation 47,122,000 ai es ]/ system was Kur \\| 1  \n\\| m \\| installed and AR", "metadata": {"headings": [{"headings_0": {"content": "December,", "page": 25, "level": 3}}, {"headings_1": {"content": "county", "page": 25, "level": 1}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functioning.", "metadata": {"headings": [{"headings_0": {"content": "functioning.", "page": 25, "level": 1}}, {"headings_1": {"content": "December,", "page": 25, "level": 3}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nIrrigation Farmer: Fuel pump, Drip \n\\|  \n\\| are active \n\\|\\| The members \\| \nInspection was demonstratio Openji irrigation,raingu \u2014 Fe undertaken on -\u2014  \n. \n3.5 Transitional Development Ad Hoc Grant-Health  \nThe implementation of Transitional Development Ad Hoc Grant is structured in six health sub program grants, of which Transitional Development Ad Hoc Health Sub Program Grant is one. The funding enables LGs to allocate funds to priority local development needs that are within their mandate and are consistent with National Priorities. \nTransitional Development ADHOC Grant-Health Grant funds hospital rehabilitation and other specified capital investments in selected LGs to improve and sustain high coverage of health care services to reduce the cost of health care. \nPakwach DLG received UGX.530,000,000 out of UGX.530,000,000 budgeted to the implement the following key activities;", "metadata": {"headings": [{"headings_0": {"content": "functioning.", "page": 25, "level": 1}}, {"headings_1": {"content": "December,", "page": 25, "level": 3}}, [{"headings_0": {"content": "functioning.", "page": 25, "level": 1}}, {"headings_1": {"content": "December,", "page": 25, "level": 3}}], [{"headings_0": {"content": "functioning.", "page": 25, "level": 1}}, {"headings_1": {"content": "December,", "page": 25, "level": 3}}], [{"headings_0": {"content": "functioning.", "page": 25, "level": 1}}, {"headings_1": {"content": "December,", "page": 25, "level": 3}}], [{"headings_0": {"content": "functioning.", "page": 25, "level": 1}}, {"headings_1": {"content": "December,", "page": 25, "level": 3}}], [{"headings_0": {"content": "functioning.", "page": 25, "level": 1}}, {"headings_1": {"content": "December,", "page": 25, "level": 3}}], [{"headings_0": {"content": "functioning.", "page": 25, "level": 1}}, {"headings_1": {"content": "December,", "page": 25, "level": 3}}], [{"headings_0": {"content": "functioning.", "page": 25, "level": 1}}, {"headings_1": {"content": "December,", "page": 25, "level": 3}}]], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| sn. Activity", "metadata": {"headings": [{"headings_0": {"content": "| sn. Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "functioning.", "page": 25, "level": 1}}], "page": 26, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planned quantity \\| Actual quantity 1 Extension of Maternity ward at Kapita 1  \n1  \n2 \\| Investment Servicing and Monitoring \\| 1  \n1 \nI developed procedures to establish whether the Transitional Development Health Ad Hoc activities were implemented in accordance with the applicable laws, Regulations and Guidelines and observed the following; \n3.5.1 Positive observations  \nThe entity also allocated program activities in line with the guidelines. \u00b0 \no The entity received all budgeted funds worth UGX.530,000,000 and spent all monies. \no UGX.530,000,000 spent on various Transitional Health Adhoc activities were adequately supported to confirm occurrence.  \ne The district spent on eligible activities.  \nThe project was handed over to UPDF Engineering Brigade and a memorandum e \nwas signed between UPDF and Pakwach District for the Construction of the Maternity Ward Extension.  \no The entity appointed the district Engineer as the contract manager for the implementation of the project.  \noe The entity also allocated program projects as per the guidelines. \n352 Areas of improvement  \n3.5.2.1 Inspection of service delivery indicators of Transitional Health Adhoc \nSN Project Inspection Remarks Pictorial Evidence", "metadata": {"headings": [{"headings_0": {"content": "| sn. Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "functioning.", "page": 25, "level": 1}}, [{"headings_0": {"content": "| sn. Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "functioning.", "page": 25, "level": 1}}], [{"headings_0": {"content": "| sn. Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "functioning.", "page": 25, "level": 1}}], [{"headings_0": {"content": "| sn. Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "functioning.", "page": 25, "level": 1}}], [{"headings_0": {"content": "| sn. Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "functioning.", "page": 25, "level": 1}}], [{"headings_0": {"content": "| sn. Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "functioning.", "page": 25, "level": 1}}], [{"headings_0": {"content": "| sn. Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "functioning.", "page": 25, "level": 1}}], [{"headings_0": {"content": "| sn. Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "functioning.", "page": 25, "level": 1}}]], "page": 26, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Time,", "metadata": {"headings": [{"headings_0": {"content": "(Time,", "page": 27, "level": 3}}, {"headings_1": {"content": "| sn. Activity", "page": 26, "level": 3}}], "page": 27, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quality, Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "(Time,", "page": 27, "level": 3}}, {"headings_1": {"content": "| sn. Activity", "page": 26, "level": 3}}], "page": 27, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 3}}, {"headings_1": {"content": "(Time,", "page": 27, "level": 3}}], "page": 27, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Extension of e Construction works on Maternity ward going on the at Kapita. extension block.  \ne Walling was going on.  \ne There was delay in start Contract of works  \namount: UGX.  \n520,000,000. \nRecommendation  \nThe Accounting Officer should ensure timely execution of works. \n4.0 Management of Uganda Road Fund  \nUganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential in order to: preserve the roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to economic welfare of the communities. \nThe \nof audit were to ascertain whether the  \namounts were \nSN Category Planned Planned Actual Actual Variance Variance Length Annual length Expenditur (KM) Expenditur (KM) Expenditure (KM) e  \ne  \n1 Manual 98 42,213,000 25.6 9,971,286 72.4 32,241,714 routine Road  \nMaintenance  \n( Road", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 3}}, {"headings_1": {"content": "(Time,", "page": 27, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 27, "level": 3}}, {"headings_1": {"content": "(Time,", "page": 27, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 27, "level": 3}}, {"headings_1": {"content": "(Time,", "page": 27, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 27, "level": 3}}, {"headings_1": {"content": "(Time,", "page": 27, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 27, "level": 3}}, {"headings_1": {"content": "(Time,", "page": 27, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 27, "level": 3}}, {"headings_1": {"content": "(Time,", "page": 27, "level": 3}}]], "page": 27, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "gangs)", "metadata": {"headings": [{"headings_0": {"content": "gangs)", "page": 28, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 3}}], "page": 28, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Mechanized 73 181,200,000 73 180,813,184 0 386,016 routine  \nmaintenance  \n3 Other 12 56,000,000 9 46,350,000 3 9,650,000 structures  \n(culvert  \nInstallations  \nSafety and  \nEnvironment  \nEquipment 40,647,654 40,629,150 18,504", "metadata": {"headings": [{"headings_0": {"content": "gangs)", "page": 28, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 3}}], "page": 28, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Repairs", "metadata": {"headings": [{"headings_0": {"content": "Repairs", "page": 28, "level": 3}}, {"headings_1": {"content": "gangs)", "page": 28, "level": 1}}], "page": 28, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Supervision  \nand  \nAdministratio  \nn  \nADRICs 4,500,000 4,500,000  \nDistrict Road 4,000,000 1,000,000 3,000,000 committee", "metadata": {"headings": [{"headings_0": {"content": "Repairs", "page": 28, "level": 3}}, {"headings_1": {"content": "gangs)", "page": 28, "level": 1}}], "page": 28, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "operations", "metadata": {"headings": [{"headings_0": {"content": "operations", "page": 28, "level": 1}}, {"headings_1": {"content": "Repairs", "page": 28, "level": 3}}], "page": 28, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 Supervision / 13,600,000 13,6000,000  \nAdministratio  \nI  \nn Costs  \nTOTAL 183 342,160,65 107.6 296,864,4 75.4 45,296,23 4 20 4 \nThe underfunding led to a reduction in the scope and quality of works done by the works department. \nThe Accounting Officer attributed this to budget cuts from Uganda Road Fund especially during Quarter 4 yet the district must ensure that all roads are passable. \nRecommendation  \nThe Accounting Officer should liaise with Uganda Road Fund to ensure that the budget for the district is fully funded to ensure total service delivery. \nRoutine Manual Maintenance \n\\| Emin Pasha Road with over grown bushes This was attributed to inadequate funding. \nFailure to continously maintain the roads as had been planned exposes the roads to the risk of damage during the rainy season leading to loss of value in the funds already", "metadata": {"headings": [{"headings_0": {"content": "operations", "page": 28, "level": 1}}, {"headings_1": {"content": "Repairs", "page": 28, "level": 3}}, [{"headings_0": {"content": "operations", "page": 28, "level": 1}}, {"headings_1": {"content": "Repairs", "page": 28, "level": 3}}], [{"headings_0": {"content": "operations", "page": 28, "level": 1}}, {"headings_1": {"content": "Repairs", "page": 28, "level": 3}}], [{"headings_0": {"content": "operations", "page": 28, "level": 1}}, {"headings_1": {"content": "Repairs", "page": 28, "level": 3}}], [{"headings_0": {"content": "operations", "page": 28, "level": 1}}, {"headings_1": {"content": "Repairs", "page": 28, "level": 3}}], [{"headings_0": {"content": "operations", "page": 28, "level": 1}}, {"headings_1": {"content": "Repairs", "page": 28, "level": 3}}], [{"headings_0": {"content": "operations", "page": 28, "level": 1}}, {"headings_1": {"content": "Repairs", "page": 28, "level": 3}}]], "page": 28, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "spent.", "metadata": {"headings": [{"headings_0": {"content": "spent.", "page": 29, "level": 8}}, {"headings_1": {"content": "operations", "page": 28, "level": 1}}], "page": 29, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "achieved", "metadata": {"headings": [{"headings_0": {"content": "achieved", "page": 34, "level": 1}}, {"headings_1": {"content": "spent.", "page": 29, "level": 8}}], "page": 34, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that, the delay in disbursement of funds to PDM SACCOs was by the Ministry of Finance, Planning and Economic Development (MoFPED \nRecommendation  \nThe Accounting Officer should regularly follow up with MoFPED to ensure that funds are disbursed to SACCOs in time.", "metadata": {"headings": [{"headings_0": {"content": "achieved", "page": 34, "level": 1}}, {"headings_1": {"content": "spent.", "page": 29, "level": 8}}, [{"headings_0": {"content": "achieved", "page": 34, "level": 1}}, {"headings_1": {"content": "spent.", "page": 29, "level": 8}}]], "page": 34, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.4 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, (224 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 o  \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "achieved", "page": 34, "level": 1}}, {"headings_1": {"content": "spent.", "page": 29, "level": 8}}, [{"headings_0": {"content": "achieved", "page": 34, "level": 1}}, {"headings_1": {"content": "spent.", "page": 29, "level": 8}}], [{"headings_0": {"content": "achieved", "page": 34, "level": 1}}, {"headings_1": {"content": "spent.", "page": 29, "level": 8}}]], "page": 34, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 3}}, {"headings_1": {"content": "achieved", "page": 34, "level": 1}}], "page": 34, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the oe \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that o \nPDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 3}}, {"headings_1": {"content": "achieved", "page": 34, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 3}}, {"headings_1": {"content": "achieved", "page": 34, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 3}}, {"headings_1": {"content": "achieved", "page": 34, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 3}}, {"headings_1": {"content": "achieved", "page": 34, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 3}}, {"headings_1": {"content": "achieved", "page": 34, "level": 1}}]], "page": 34, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. HLG Core e The HLG Core Implementation team The Accounting Implementation was fully constituted as per the Officer should Teams guideline. ensure that PDM o The District did not prepare quarterly HLG  \ncore performance reports. implementation o There was no evidence of; Mobilization team is fully and sensitization of the various functional by stakeholders at all levels including properly planning", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 3}}, {"headings_1": {"content": "achieved", "page": 34, "level": 1}}], "page": 35, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "communities,", "metadata": {"headings": [{"headings_0": {"content": "communities,", "page": 35, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 3}}], "page": 35, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and budgeting the eThere was no Support for the activity funds continuous formation of PDM enterprise  \ngroups,  \noThere was no training of the PDM  \nenterprise groups and SACCOs, and,  \noTheree was no continuous data  \ncollection at household and community  \nlevels. \nAccounting Officer explained that there were no enough funds to facilitate the functionality of HLG Core implementation team.", "metadata": {"headings": [{"headings_0": {"content": "communities,", "page": 35, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 3}}, [{"headings_0": {"content": "communities,", "page": 35, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 3}}]], "page": 35, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish  \nI reviewed the operations of the PDC in The", "metadata": {"headings": [{"headings_0": {"content": "communities,", "page": 35, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 3}}], "page": 35, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 35, "level": 8}}, {"headings_1": {"content": "communities,", "page": 35, "level": 2}}], "page": 35, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development the 10 sampled PDM SACCOS, and noted Officer should Committees the following;  \nensure that PDCs", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 35, "level": 8}}, {"headings_1": {"content": "communities,", "page": 35, "level": 2}}], "page": 35, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}], "page": 35, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe PDCs were fully constituted.  \nare fully functional o Out of 10 PDCs, no SACCO PDC held by planning their all 4 quarterly meetings. funding and oe Parish priorities and action plans for sensitizing the PDCs the FY 2022/2023 were prepared by on their importance all the 10 PDCs.  \ntowards the success \noe \nwell as the Loan, Production, Marketing, Business Development services, Finance and investment sub Committees. \nAccounting Officer attributed this to lack of guidance about the existence of those sub committees in the guidelines. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \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", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}, [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}], [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}], [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}], [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}], [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}], [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}]], "page": 35, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}], "page": 36, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the o  \nRegistrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its o  \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development o  \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \no A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \noe The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM o \nAs a result, enforcement of recovery of Institutions  \nmoney PRF from beneficiaries by the PDM lender Act,2016. SACCOs may be legally challenged  \nleading to loss of funds. \nAccounting Officer attributed this to insufficient follow up of the process.", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}, [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}], [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}]], "page": 36, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Update of SACCO \u00a9 5 SACCOs did not have aPDM member Accounting Officer Enterprise and registers/ updated PDM member should ensure that Household  \nregisters contrary to the guidelines. the PDM member", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}], "page": 37, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Registers", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 37, "level": 8}}, {"headings_1": {"content": "(PDC)", "page": 35, "level": 8}}], "page": 37, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to update PDM member registers register is updated as may result to extending PRF loans to required by the ineligible beneficiaries leading to failure guidelines.  \nto achieve pillar objectives. \nAccounting Officer explained that it was due to a capacity gap of the Board members who were not well conversant with reading, writing and use of", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 37, "level": 8}}, {"headings_1": {"content": "(PDC)", "page": 35, "level": 8}}, [{"headings_0": {"content": "Registers", "page": 37, "level": 8}}, {"headings_1": {"content": "(PDC)", "page": 35, "level": 8}}]], "page": 37, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "computers.", "metadata": {"headings": [{"headings_0": {"content": "computers.", "page": 37, "level": 8}}, {"headings_1": {"content": "Registers", "page": 37, "level": 8}}], "page": 37, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Irregularities in registration of PDM SACCOs and Enterprise groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nPDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5% June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0  \nranking tool, a participatory community appraisal tool which will enable the \nAll beneficiaries should be members of a registered subsistence household on the \u00b0  \nParish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "computers.", "page": 37, "level": 8}}, {"headings_1": {"content": "Registers", "page": 37, "level": 8}}, [{"headings_0": {"content": "computers.", "page": 37, "level": 8}}, {"headings_1": {"content": "Registers", "page": 37, "level": 8}}], [{"headings_0": {"content": "computers.", "page": 37, "level": 8}}, {"headings_1": {"content": "Registers", "page": 37, "level": 8}}], [{"headings_0": {"content": "computers.", "page": 37, "level": 8}}, {"headings_1": {"content": "Registers", "page": 37, "level": 8}}]], "page": 37, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}], "page": 38, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected oe  \nat village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy oe  \nunder the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nObservations  \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}, [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}], [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}]], "page": 38, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of 9 parishes did not carry out wealth The Accounting Households ranking during identification of Officer should subsistence households. Details are in ensure that wealth Appendix 7.  \nranking tool is properly conducted Failure to identify subsistence so that the rightful households using the wealth ranking beneficiaries for the tool and select and implement PRF can be prioritized projects undermines the \\| identified. achievement of pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}], "page": 38, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer attributed this to insufficient time which was available to finish all the necessary prerequisites for the PDM SACCOs. \n", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}, [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}]], "page": 38, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Insurance Policy for All PRF beneficiaries who carried out The Accounting Farming Enterprises farming enterprises in the 48. PDM Officer  \nshould SACCOs did not obtain agricultural expedite the insurance policies from UAIS.  \nprocess of helping PRF beneficiaries to Accounting Officer explained that obtain the policy. management would sensitize  \nbeneficiaries on the benefits of  \nobtainment the insurance policy.", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}], "page": 38, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Failure to identify subsistence households using the wealth ranking tool and select and implement prioritized projects may undermine the achievement of pillar objectives. \na) Low Disbursement of Parish Revolving Fund  \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that 10 PDM SACCOs had disbursed UGX.89,040,000 (9%) out of the PRF received of UGX.1,068,000,000 leaving UGX.978,960,000 (91 %) undisbursed. Details are in the Appendix 8. \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. \nThe Accounting Officer attributed this to late release of funds by MoFPED to the PDM SACCOs. \nRecommendation \nThe Accounting Officer should always follow up with the Ministry of Finance, Planning and Economic Development to ensure funds are released to the SACCOs in time.", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}, [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}], [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}], [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}], [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}], [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}], [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}]], "page": 38, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 39, "level": 4}}, {"headings_1": {"content": "2023).", "page": 38, "level": 3}}], "page": 39, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Orig: 5,", "metadata": {"headings": [{"headings_0": {"content": "Orig: 5,", "page": 39, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 4}}], "page": 39, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28\"December,2023 74 Ly A; N \nAPPENDICES  \nAppendix 1: Performance of Local Revenue \nSource Approved budget Act ual Collections Tax Revenues \nLocal Services Tax  \n101,385,535 68,716,000 32,669,535 Land fees \\| 0 1,691,700 \\| (1,691,700 Business Licenses \\| 35,774,000 14,110,900 21,663,100 Other tax revenues  \n20,460,147 200,000 20,460,147 \\| Non-Tax Revenues \nOther Property income 2,800,000 80,443 2,719,558 Rent 23,315,318 1,486,500 21,828,818 Sale of goods and services", "metadata": {"headings": [{"headings_0": {"content": "Orig: 5,", "page": 39, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 4}}, [{"headings_0": {"content": "Orig: 5,", "page": 39, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 4}}], [{"headings_0": {"content": "Orig: 5,", "page": 39, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 4}}], [{"headings_0": {"content": "Orig: 5,", "page": 39, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 4}}], [{"headings_0": {"content": "Orig: 5,", "page": 39, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 4}}]], "page": 39, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "44,448,500 2,245,000 42,203,500", "metadata": {"headings": [{"headings_0": {"content": "44,448,500 2,245,000 42,203,500", "page": 40, "level": 2}}, {"headings_1": {"content": "Orig: 5,", "page": 39, "level": 2}}], "page": 40, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Administrative fees and licenses \\| 950,584,800 345,260,963 \\| 605,323,837 Court fines and Penalties \\| 190,000 0 \\| 190,000 Miscellaneous Revenue \\| 21,041,700 19,976,273 \\| 1,065,427", "metadata": {"headings": [{"headings_0": {"content": "44,448,500 2,245,000 42,203,500", "page": 40, "level": 2}}, {"headings_1": {"content": "Orig: 5,", "page": 39, "level": 2}}], "page": 40, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total Revenue | 1,200,000,000 453,767,778 | 746,232,222", "metadata": {"headings": [{"headings_0": {"content": "Total Revenue | 1,200,000,000 453,767,778 | 746,232,222", "page": 40, "level": 3}}, {"headings_1": {"content": "44,448,500 2,245,000 42,203,500", "page": 40, "level": 2}}], "page": 40, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "36 \nout  \nBudget Budget Output Out-put budget \\| Activities Audit Audit Output (UGX)  \ncomment on comment on Code indicators targets 1 Governance & 000003 Facilities  \n58,548,385 District  \nDiscretionary No measure of Not indicated Security management Development Equalization activity  \nGrant  \n2 Governance & 000005 Human Resource 7,649,769 Staff raining \n\u2014  \nNo measure of Not indicated Security management activity 3 Governance & 010008 Capacity  \n1,000,000 Printing, stationery No measure of Not indicated ,  \nsecurity strengthening eve Photocopying and Binding activity  \nNatural Resources, 000006 Planning and Budget 00000 inland  \nNo measure of Not indicated Environment, Climate services activity Change, Land and  \nwater", "metadata": {"headings": [{"headings_0": {"content": "Total Revenue | 1,200,000,000 453,767,778 | 746,232,222", "page": 40, "level": 3}}, {"headings_1": {"content": "44,448,500 2,245,000 42,203,500", "page": 40, "level": 2}}, [{"headings_0": {"content": "Total Revenue | 1,200,000,000 453,767,778 | 746,232,222", "page": 40, "level": 3}}, {"headings_1": {"content": "44,448,500 2,245,000 42,203,500", "page": 40, "level": 2}}], [{"headings_0": {"content": "Total Revenue | 1,200,000,000 453,767,778 | 746,232,222", "page": 40, "level": 3}}, {"headings_1": {"content": "44,448,500 2,245,000 42,203,500", "page": 40, "level": 2}}]], "page": 40, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 41, "level": 3}}, {"headings_1": {"content": "Total Revenue | 1,200,000,000 453,767,778 | 746,232,222", "page": 40, "level": 3}}], "page": 41, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "440016 Community  \n1,000,000 Maintenance Building and No measure of Not indicated Mobilization and sensitization and structure activity  \nmindset change empowerment \u2014\u2014\\| Development plan 000006 Planning and budget  \n11,474,654 District  \nDiscretionary No measure of Not indicated implementation services Development Equalization activity  \ngrant aaa  \nGovernance & 000001 Audit and risk 824,884 District  \nNo measure of Not indicated Security management Development Equalization activity  \nGrant  \nTotal", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 41, "level": 3}}, {"headings_1": {"content": "Total Revenue | 1,200,000,000 453,767,778 | 746,232,222", "page": 40, "level": 3}}], "page": 41, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "81,497,692", "metadata": {"headings": [{"headings_0": {"content": "81,497,692", "page": 41, "level": 8}}, {"headings_1": {"content": "Community", "page": 41, "level": 3}}], "page": 41, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "37 \nAppendix 3: Implementation of planned outputs  \na) Fully implemented out-puts  \nNo Program Sub-program PIAP-out Budget Total Out-put Total No Number of fully Out-put expenditure activities implemented (UGX) in the activities", "metadata": {"headings": [{"headings_0": {"content": "81,497,692", "page": 41, "level": 8}}, {"headings_1": {"content": "Community", "page": 41, "level": 3}}, [{"headings_0": {"content": "81,497,692", "page": 41, "level": 8}}, {"headings_1": {"content": "Community", "page": 41, "level": 3}}]], "page": 41, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "out-put", "metadata": {"headings": [{"headings_0": {"content": "out-put", "page": 42, "level": 8}}, {"headings_1": {"content": "81,497,692", "page": 41, "level": 8}}], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Human Capital 01-Education, 1202010101 - 320162- Capitation 316,776,359 3 3", "metadata": {"headings": [{"headings_0": {"content": "out-put", "page": 42, "level": 8}}, {"headings_1": {"content": "81,497,692", "page": 41, "level": 8}}], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 42, "level": 8}}, {"headings_1": {"content": "out-put", "page": 42, "level": 8}}], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sports and Skills \nAgro Industrialization 01 - Institutional \nStrengthen Competence Primary (Acquisition of based training non-residential", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 42, "level": 8}}, {"headings_1": {"content": "out-put", "page": 42, "level": 8}}, [{"headings_0": {"content": "Management", "page": 42, "level": 8}}, {"headings_1": {"content": "out-put", "page": 42, "level": 8}}], [{"headings_0": {"content": "Management", "page": 42, "level": 8}}, {"headings_1": {"content": "out-put", "page": 42, "level": 8}}]], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Building", "metadata": {"headings": [{"headings_0": {"content": "Building", "page": 42, "level": 1}}, {"headings_1": {"content": "Management", "page": 42, "level": 8}}], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "010015 - Extension 48,027,185 1 1 Strengthening and Services  \nCoordination.  \n3 Governance & Security. 01- Institutional  \n000014 = 164,052,170 1 1 coordination Administrative and  \nSupport Services  \n4 Integrated transport 03-Transport 9020401-Capacity of 000017 - Infrastructure 237,135,270 1  \n1 Infrastructure and Infrastructure and existing transport Development and  \nServices Services infrastructure and Management  \nDevelopment services increased.  \n9020401- Capacity of 260014-Road 40,629,150 1 1 existing transport Equipment and Fleet  \ninfrastructure and Management Services  \nservices increased.  \n04 -Accountability 18040604- Oversight 000023- Inspection 19,100,000 1 1 \\| Systems and service Monitoring Reports  \nand Monitoring", "metadata": {"headings": [{"headings_0": {"content": "Building", "page": 42, "level": 1}}, {"headings_1": {"content": "Management", "page": 42, "level": 8}}], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delivery", "metadata": {"headings": [{"headings_0": {"content": "Delivery", "page": 42, "level": 8}}, {"headings_1": {"content": "Building", "page": 42, "level": 1}}], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Delivery", "page": 42, "level": 8}}, {"headings_1": {"content": "Building", "page": 42, "level": 1}}], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Natural Resources, 03 - Water Environment, Climate Resources Change, Land and management Water", "metadata": {"headings": [{"headings_0": {"content": "Delivery", "page": 42, "level": 8}}, {"headings_1": {"content": "Building", "page": 42, "level": 1}}], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "000006 Planning and 601,621,032 4 4 -  \nBudgeting services \nTOTAL", "metadata": {"headings": [{"headings_0": {"content": "Delivery", "page": 42, "level": 8}}, {"headings_1": {"content": "Building", "page": 42, "level": 1}}, [{"headings_0": {"content": "Delivery", "page": 42, "level": 8}}, {"headings_1": {"content": "Building", "page": 42, "level": 1}}]], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,427,341,166", "metadata": {"headings": [{"headings_0": {"content": "1,427,341,166", "page": 42, "level": 2}}, {"headings_1": {"content": "Delivery", "page": 42, "level": 8}}], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "38 \nBudget Out-put Total Out-put Total No Number of No of No of expenditure activities fully partially activities UGX \u2018000\u201d in the implement implement that were output ed ed not activities activities implement ed  \nHuman 02- Population, 320080 - Support to 530,000,000 1  \n1  \nCapital Health, Safety and Hospitals  \nDevelopment management  \nHuman 01 -Education, Sports 320016 = 2,318,368,676 2  \n2  \nCapital and skills Management of  \nDevelopment Education Services  \nTOTAL", "metadata": {"headings": [{"headings_0": {"content": "1,427,341,166", "page": 42, "level": 2}}, {"headings_1": {"content": "Delivery", "page": 42, "level": 8}}, [{"headings_0": {"content": "1,427,341,166", "page": 42, "level": 2}}, {"headings_1": {"content": "Delivery", "page": 42, "level": 8}}]], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,848,368,676", "metadata": {"headings": [{"headings_0": {"content": "2,848,368,676", "page": 43, "level": 3}}, {"headings_1": {"content": "1,427,341,166", "page": 42, "level": 2}}], "page": 43, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "39 \nAppendix 4: Utilization of wage Budget \nDepartments  \nApproved Budget Supplementary Revised Budget Warrant", "metadata": {"headings": [{"headings_0": {"content": "2,848,368,676", "page": 43, "level": 3}}, {"headings_1": {"content": "1,427,341,166", "page": 42, "level": 2}}, [{"headings_0": {"content": "2,848,368,676", "page": 43, "level": 3}}, {"headings_1": {"content": "1,427,341,166", "page": 42, "level": 2}}], [{"headings_0": {"content": "2,848,368,676", "page": 43, "level": 3}}, {"headings_1": {"content": "1,427,341,166", "page": 42, "level": 2}}]], "page": 43, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Payments", "metadata": {"headings": [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], "page": 44, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Administration 1,885,387,388 1,517,980,757 3,403,368,145 3,403,368,144 1,891,769,616 Commercial Services I 29,611,289 25,000,000 54,611,289 54,611,289 48,687,798 Community based Services 144,497,004  \n144,497,004 144,497,004 111,003,896 Education 8, 132,939,984 3,588,214,054 \\_11,721,154,038 11,721,154,038 8,415,786,498 Finance 205,483,000 94,820,119 \\| 300,303,119 300,303,119 136,873,778 Health \n3,280,933,559 \\| 5 485,190,889 \\| 8,766,124,448 8,766,124,448 3,203,261,696 Internal Audit 29,611,289 \\| \\| 29,611,289 29,611,289 19,650,116 Natural Resources \n122,465,340 \\| 59,766,442 \\| 182,231,782 182,231,782 180,119,653 Planning 31,793,000 31,793,000 31,793,000 25,454,630 Production 608,851,920 185,076,848 793,928,768 793,928,768 725,627,850 Roads and Technical Services 64,540,000 20,033,556 84,573,556 84,573,556 84,483,923 FE bodies 91,568,000 352,348,077 443,916,077 319,014,821 299,273,761 Total  \n14,627,681,773 11,328,430,742 25,956,112,515 25,831,211,258 15,141,993,215 \n40 \nAppendix 5: Variances in required percentage allocations and actual percentages allocated \nSN. Category  \nDescription Approved Ideal Actual Varian Expenditures Expendit Varian Remarks budget allocati budget ce ure ce  \non (%) Allocati (%)  \nallocatio (%)  \non (%  \nn (%  \n(B) (D)=(B/ ( (H)=(G/ (1)=(C \n1 RWSSG \\| \\| \nA) F) -H) \n\\| (a) New capital Siting and 207,500,000 Min. 64%  \ndevelopments that drilling of 65%  \nincludes water and deep  \nsanitation facilities boreholes  \nand  \nconstruction  \nof 2 stance  \nVIP latrine  \n(b) Rehabilitation of water Rehabilitation 92,284,614 Max. 29%  \nfacilities of 7boreholes 25%  \n(c) Investment servicing Maximum of 23,937,688 Max. 6%  \ncosts 10% 10% \n207,449,892 6% Below recommend allocation \nBeyond budget 23,937,688 Within budget \nTotal RWSSG (A) \\_ \n323,722,302 \\| 100% 100%  \n\\| 354,039,226 \\| 100%  \n2 PWSG \\| \\|  \n(a) New capital Extension of 223,952,908 Min. 83% 2% 193,635,876  \nBelow budgetideal developments that piped water 85%  \nallocation  \nincludes water and system to  \nsanitation facilities nine villages  \nand 2 primary  \nschools. \n(b) Investment servicing Maximum of 39,081,008 Max. 17% 2% 39,081,008 17% -2% Above ideal budget costs 15% 15% allocation \\| Total PWSG 263,033,916 \\| 100% 232,716,884 \\| 100%  \n\\| \n41 \nAppendix 6: Inspection of PDM Household projects  \nSN. Vote Parish Name of Name of Loan Loan Amount \\| Project le of the project", "metadata": {"headings": [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}, [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}]], "page": 44, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "~ Remark", "metadata": {"headings": [{"headings_0": {"content": "~ Remark", "page": 46, "level": 3}}, {"headings_1": {"content": "Payments", "page": 44, "level": 3}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Name Name SACCO PRF Amount as per funded beneficiary as per household  \nSACCO evidence  \nrecords provided", "metadata": {"headings": [{"headings_0": {"content": "~ Remark", "page": 46, "level": 3}}, {"headings_1": {"content": "Payments", "page": 44, "level": 3}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Pakwach Ganda Ganda- Florence 860,000 860,000 Fish  \nThe beneficiary was DLG Panyimur Gipatho", "metadata": {"headings": [{"headings_0": {"content": "~ Remark", "page": 46, "level": 3}}, {"headings_1": {"content": "Payments", "page": 44, "level": 3}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "selling.", "metadata": {"headings": [{"headings_0": {"content": "selling.", "page": 46, "level": 8}}, {"headings_1": {"content": "~ Remark", "page": 46, "level": 3}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "doing well. Was buying", "metadata": {"headings": [{"headings_0": {"content": "selling.", "page": 46, "level": 8}}, {"headings_1": {"content": "~ Remark", "page": 46, "level": 3}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Fish", "metadata": {"headings": [{"headings_0": {"content": "(Fish", "page": 46, "level": 3}}, {"headings_1": {"content": "selling.", "page": 46, "level": 8}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fish from fishermen, dry", "metadata": {"headings": [{"headings_0": {"content": "(Fish", "page": 46, "level": 3}}, {"headings_1": {"content": "selling.", "page": 46, "level": 8}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Monger)", "metadata": {"headings": [{"headings_0": {"content": "Monger)", "page": 46, "level": 8}}, {"headings_1": {"content": "(Fish", "page": 46, "level": 3}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "it, smoke it and then sells it. \n", "metadata": {"headings": [{"headings_0": {"content": "Monger)", "page": 46, "level": 8}}, {"headings_1": {"content": "(Fish", "page": 46, "level": 3}}, [{"headings_0": {"content": "Monger)", "page": 46, "level": 8}}, {"headings_1": {"content": "(Fish", "page": 46, "level": 3}}]], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Pakwach Pakwach Atyak Ocakacon 1,000,000 1,000,000 coat", "metadata": {"headings": [{"headings_0": {"content": "Monger)", "page": 46, "level": 8}}, {"headings_1": {"content": "(Fish", "page": 46, "level": 3}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The beneficiary = DLG Sub Pakwach Charles", "metadata": {"headings": [{"headings_0": {"content": "Monger)", "page": 46, "level": 8}}, {"headings_1": {"content": "(Fish", "page": 46, "level": 3}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rearing", "metadata": {"headings": [{"headings_0": {"content": "rearing", "page": 46, "level": 8}}, {"headings_1": {"content": "Monger)", "page": 46, "level": 8}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "bought four goats and county Sacco  \nwas hoping they will reproduce and he sells. The beneficiary didn\u2019t have insurance in case he lost the goats due to disease.", "metadata": {"headings": [{"headings_0": {"content": "rearing", "page": 46, "level": 8}}, {"headings_1": {"content": "Monger)", "page": 46, "level": 8}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Pakwach Pakwach Atyak Oyirwoth 1,000,000 1,000,000 Fishing", "metadata": {"headings": [{"headings_0": {"content": "rearing", "page": 46, "level": 8}}, {"headings_1": {"content": "Monger)", "page": 46, "level": 8}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Te E", "metadata": {"headings": [{"headings_0": {"content": "Te E", "page": 46, "level": 3}}, {"headings_1": {"content": "rearing", "page": 46, "level": 8}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The beneficiary got 1m DLG Sub Pakwach Kennedy  \nand used it to buy county Sacco ; fishing gears. He bought a fishing net and used some to pay for boat renting. \nI \n42 \nAppendix 7: Failure to carry out Wealth ranking of households  \nSN Vote Name Parish Name Was wealth ranking No. of villages No. of villages were wealth Remarks carried out at parish  \nranking was carried out  \nlevel?", "metadata": {"headings": [{"headings_0": {"content": "Te E", "page": 46, "level": 3}}, {"headings_1": {"content": "rearing", "page": 46, "level": 8}}, [{"headings_0": {"content": "Te E", "page": 46, "level": 3}}, {"headings_1": {"content": "rearing", "page": 46, "level": 8}}], [{"headings_0": {"content": "Te E", "page": 46, "level": 3}}, {"headings_1": {"content": "rearing", "page": 46, "level": 8}}], [{"headings_0": {"content": "Te E", "page": 46, "level": 3}}, {"headings_1": {"content": "rearing", "page": 46, "level": 8}}]], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Pakwach DLG __| Abok Parish No", "metadata": {"headings": [{"headings_0": {"content": "| Pakwach DLG __| Abok Parish No", "page": 47, "level": 3}}, {"headings_1": {"content": "Te E", "page": 46, "level": 3}}], "page": 47, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Pakwach DLG | Hoima Parish No", "metadata": {"headings": [{"headings_0": {"content": "| Pakwach DLG | Hoima Parish No", "page": 47, "level": 3}}, {"headings_1": {"content": "| Pakwach DLG __| Abok Parish No", "page": 47, "level": 3}}], "page": 47, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pakwach DLG Oguta Parish No Pakwach DLG Atyak Parish No Pakwach DLG Paroketo No Parish", "metadata": {"headings": [{"headings_0": {"content": "| Pakwach DLG | Hoima Parish No", "page": 47, "level": 3}}, {"headings_1": {"content": "| Pakwach DLG __| Abok Parish No", "page": 47, "level": 3}}], "page": 47, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Pakwach DLG Amor East No\n7. Pakwach DLG Povungu No Central  \n\\| 8. \\| Pakwach DLG \\| Ganda Parish No 9 Pakwach DLG \\| Nyakagei No Parish", "metadata": {"headings": [{"headings_0": {"content": "| Pakwach DLG | Hoima Parish No", "page": 47, "level": 3}}, {"headings_1": {"content": "| Pakwach DLG __| Abok Parish No", "page": 47, "level": 3}}], "page": 47, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "14 \n0 \\| Wealth ranking Not done 9 \n0 \\| Wealth ranking Not done 11 \\| 0 Wealth ranking Not done 14 \\| 0 Wealth ranking Not done \\| 17  \n0 Wealth ranking Not done \n13  \n0 Wealth ranking Not done 8 \n0 a ranking Not done", "metadata": {"headings": [{"headings_0": {"content": "| Pakwach DLG | Hoima Parish No", "page": 47, "level": 3}}, {"headings_1": {"content": "| Pakwach DLG __| Abok Parish No", "page": 47, "level": 3}}, [{"headings_0": {"content": "| Pakwach DLG | Hoima Parish No", "page": 47, "level": 3}}, {"headings_1": {"content": "| Pakwach DLG __| Abok Parish No", "page": 47, "level": 3}}], [{"headings_0": {"content": "| Pakwach DLG | Hoima Parish No", "page": 47, "level": 3}}, {"headings_1": {"content": "| Pakwach DLG __| Abok Parish No", "page": 47, "level": 3}}], [{"headings_0": {"content": "| Pakwach DLG | Hoima Parish No", "page": 47, "level": 3}}, {"headings_1": {"content": "| Pakwach DLG __| Abok Parish No", "page": 47, "level": 3}}], [{"headings_0": {"content": "| Pakwach DLG | Hoima Parish No", "page": 47, "level": 3}}, {"headings_1": {"content": "| Pakwach DLG __| Abok Parish No", "page": 47, "level": 3}}]], "page": 47, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 8", "metadata": {"headings": [{"headings_0": {"content": "| 8", "page": 47, "level": 3}}, {"headings_1": {"content": "| Pakwach DLG | Hoima Parish No", "page": 47, "level": 3}}], "page": 47, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 Wealth ranking Not done", "metadata": {"headings": [{"headings_0": {"content": "| 8", "page": 47, "level": 3}}, {"headings_1": {"content": "| Pakwach DLG | Hoima Parish No", "page": 47, "level": 3}}], "page": 47, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 7", "metadata": {"headings": [{"headings_0": {"content": "| 7", "page": 47, "level": 3}}, {"headings_1": {"content": "| 8", "page": 47, "level": 3}}], "page": 47, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 \\| Wealth ranking Not done \n43", "metadata": {"headings": [{"headings_0": {"content": "| 7", "page": 47, "level": 3}}, {"headings_1": {"content": "| 8", "page": 47, "level": 3}}, [{"headings_0": {"content": "| 7", "page": 47, "level": 3}}, {"headings_1": {"content": "| 8", "page": 47, "level": 3}}]], "page": 47, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
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+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF PADER DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORGA;", "metadata": {"headings": [{"headings_0": {"content": "ORGA;", "page": 1, "level": 2}}], "page": 1, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "COpy", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORGA;", "page": 1, "level": 2}}], "page": 1, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS  \nPAGE  \nTE a TCI \u00a9 ii een Reon a  \niii TEE EEE EEE ESTER 1 BASIS FOR Oe UN ne 1 KEY AUDIT MATTERS  \n1 wossssencsscsnssacsiansisseatntesncsncsencnnaneenncrensneenecensnunurarcormsurarvevunenesessievsnsestesueeseververasessien 1.0 Implementation of the Approved BUdGet...........ccccccescssessescesessssessstsesetsreecsesscstsacsecerseceresees 1 2.0 Management of the Government Salary Payroll.........ccccccccsccsesscscsscseseseesessevessevsecsneeneesecers 8 RRO rm RT FO gga  \n10 er gmap ee 3.0  \nChange in Accounting Treatment for Non-current Assets... 10 Bee elo 11 en en cate USE \\| 6.0 Implementation Of Key Government Grants/ProgramMmMeS..........c.ccccsccsssssseesessseetseeeeeeeees 11 6.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant... 12", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORGA;", "page": 1, "level": 2}}, [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORGA;", "page": 1, "level": 2}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORGA;", "page": 1, "level": 2}}]], "page": 1, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.2 Implementation Of Uganda Intergovernmental Fiscal Transfers Program.", "metadata": {"headings": [{"headings_0": {"content": "6.2 Implementation Of Uganda Intergovernmental Fiscal Transfers Program.", "page": 2, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 2}}], "page": 2, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14 .................... 6.3 Education Development Grant  \n17 .........c.cccccccccscecesescssssesesesecsescsusececsesececsvesencecsvacsusecavstsesseevanees 64 Piero Saale Tesla 20 BER AE SE REIS SIR IT americas  \n23 ere ere manera ee MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...........ae 23 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \n23 aaa. KEHER. REPORTINSBESRONSREHITIES 24 een REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...........uaeenennennnn 25 7.0 Implementation of the Parish Development Model... 25 xcracistssasactnar nsncornesanenneennuennsnnatnd sce nennen une nennen Eee EEE TE EEE \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "6.2 Implementation Of Uganda Intergovernmental Fiscal Transfers Program.", "page": 2, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 2}}, [{"headings_0": {"content": "6.2 Implementation Of Uganda Intergovernmental Fiscal Transfers Program.", "page": 2, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 2}}]], "page": 2, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "6.2 Implementation Of Uganda Intergovernmental Fiscal Transfers Program.", "page": 2, "level": 2}}], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nDLG District Local Government  \n0 \\|", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "6.2 Implementation Of Uganda Intergovernmental Fiscal Transfers Program.", "page": 2, "level": 2}}], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 6}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 2}}], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions Ministries, Departments and Agencies  \nMinistry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 6}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 2}}, [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 6}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 6}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 2}}]], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 3, "level": 11}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 6}}], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eee Ministry of Local Government  \nle nn BREI SIE \\| Program Budgeting System  \nPublic Finance Management Act", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 3, "level": 11}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 6}}], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 8}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasu", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 8}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 8}}], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 8}}], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "FUGX Uganda Shilling", "metadata": {"headings": [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= UWEP Uganda Women Empowerment Project \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF PADER DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Pader 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 Pader 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": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 3, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nT have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Pader District Local Government is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Pader District had a budget of UGX.43,145,222,113 out of which UGX.41,782,383,815 (97%) was warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 4, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 2: Showing the percentage of the budget supported by warrants", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}], "page": 5, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|\\_SN\\_\\| Details  \nBudget UGX (A) WarrantsUGX(B) \\_% age of warrants (B/A) =\\|  \n\\|  \nRecurrent (Wage) \\_26,124,198,685 26,124,198,683 100% \\_ \\| \\| \\_  \nRecurrent (Non-wage) 9,984,448,946 9,477,726,970  \n\\_\\_\\|  \n\\_\\_.  \nDevelopment 7,036,574,482 6,180,458, 162  \n\\_\\_\\| L Tr Total 43,145,222,113 41,782,383,815 97% \nOut of the total warrants of UGX. 41,782,383,815 I reviewed expenditure on activities/outputs worth UGX. 28,552,935,161 (68%) as summarised in the table below; \nTable 3: Showing expenditure on activities/outputs sampled for review \nCumulative \nActual Amount Cumulative  \n%age out of Sn Details  \n(UGX) Actual Amount total \n1 Wage expenditure (Payroll audit/FS-audit \\_\\_23,945,790,089 23,945,790,089 57% Theme area-PDM expenditure audited 94,053,800 \\_\\_-24,039,843,889 58% \\|  \n\\_\\_\\_  \n\\|  \n3 Focus area-Microscale irrigation projects 237,327,791 24,277,171,680 58% 4  \n4  \nFocus area-Education grant - Formerly SFG  \n333,594,921 24,610,766,601 \\|", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}, [{"headings_0": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "FUGX Uganda Shilling", "page": 3, "level": 3}}]], "page": 5, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| vo |", "metadata": {"headings": [{"headings_0": {"content": "| vo |", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}], "page": 5, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Focus area-UGIFT (Infrastructure) r 2,356,354,473 26,967,121,074 Focus area-Water development grant (Piped  \nwater, and Rural water and Sanitation grant) \nS27,188,199 at NEES Outputs/activities under budget performance  \nreview (URF Road rehabilitation maintenance 1,058,625,948 28,552,935,161 fund e DDEG projects  \nTotal ofthe warrants audited =\\| \u2014\u2014(28,552,935,161 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| vo |", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}, [{"headings_0": {"content": "| vo |", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}], [{"headings_0": {"content": "| vo |", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 2: Showing the percentage of the budget supported by warrants", "page": 5, "level": 3}}]], "page": 5, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DO", "metadata": {"headings": [{"headings_0": {"content": "DO", "page": 5, "level": 2}}, {"headings_1": {"content": "| vo |", "page": 5, "level": 3}}], "page": 5, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "___|", "metadata": {"headings": [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], "page": 5, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total of UGX.41,782,383,815 in the financial year 2022/2023, UGX.23,945,790,089 (57%) was spent on wage costs for which I issued a separate \nNo Observation Recommendation 1:1 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, Pader District Local Government planned to I  \nadvised the collect local revenue of UGX. 714,000,000 however; by the end of the year, only Accounting Officer to UGX. 210,332,691 had been collected representing 29.5 % performance. The come up with strategies summary is in the table below.  \nas well as new sources of revenue to ensure Approved Actual \nthat local revenue is budget Collections \ncollected as planned. \\|  \n7  \nTax Revenues 422,764,000 43,272,100 379,491,900  \nNon-Tax 291,236,000 167,060,591 124,175,409  \nRevenues  \nE Total 714,000,000 210,332,691 503,667,309  \n\\| \nPader District Local Government collected revenue from LST, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity's revenue potential. Refer to Appendix 1  \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nUnder collection of Local revenue denied the entity resources for implementation of the following planned activities. Appendix 1(b) refers \nThe Accounting Officer attributed this to under collection of Local revenue to the ban on taxation of Forest products which was the major source of revenue. \n1.2 Performance of GOU warrants  \nI advised the The District Local Government had an approved budget of UGX. 41,101,222,113 Accounting Officer to to implement the various programmes, out of which UGX. 40,639,645,525 was roll over the affected warranted resulting in a shortfall of UGX.461,576,588 representing 99% activities  \nfor performance.  \nimplementation in the subsequent year.  \nThe performance of warrants for each of the programmes is shown in the table  \nbelow; \nProgram Revised Budget % of Fundin \nAGRO- 1,426,375,792 1,426,375,792 \n\u201c100% \\| INDUSTRIALIZATION  \nIE  \nCOMMUNITY 455,247,525 255,247,525 56% MOBILIZATION AND  \nMINDSET CHANGE  \n\\|  \nDEVELOPMENT PLAN 162,471,107 162,471,104 100% IMPLEMENTATION  \n\\|  \n\\|  \nGOVERNANCE AND 1,440,433,270 1,440,433,266 100% \nHUMAN CAPITAL 29,960,127,671 \\| 29,795,334,957 99% DEVELOPMENT \\| \\|  \nINTEGRATED TRANSPORT 1,958,578,321 1,862,489,060 95% INFRASTRUCTURE AND  \nSERVICES  \nNATURAL RESOURCES, 886,933,572 886,933,572 100% CLIMATE \nNo Observation Recommendation \nProgram Amount not Activities Purpose of the Warranted  \nunimplemented \nCOMMUNITY 200,000,000 Donations To sensitize the MOBILIZATIO \ncommunity on mind N AND set change. MINDSET", "metadata": {"headings": [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}, [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}], [{"headings_0": {"content": "___|", "page": 5, "level": 11}}, {"headings_1": {"content": "DO", "page": 5, "level": 2}}]], "page": 5, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CHANGE", "metadata": {"headings": [{"headings_0": {"content": "CHANGE", "page": 7, "level": 3}}, {"headings_1": {"content": "___|", "page": 5, "level": 11}}], "page": 7, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a", "metadata": {"headings": [{"headings_0": {"content": "CHANGE", "page": 7, "level": 3}}, {"headings_1": {"content": "___|", "page": 5, "level": 11}}], "page": 7, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "si", "metadata": {"headings": [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], "page": 7, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HUMAN \n123,097,505 Transfer to To enable members CAPITAL \nOther  \nof society to realize DEVELOPMENT Government their potential Units \nHUMAN 41,695,208 Travel inland To enable CAPITAL members of society DEVELOPMENT  \nto access avenues for them to realize their potential  \nRee ir \\|  \nINTEGRATED 73,105,510 District To ensure safe, TRANSPORT  \nUnconditional inclusive and a INFRASTRUCT Grant- Non sustainable URE AND Wage transport system SERVICES  \n\\_  \nINTEGRATED 5,578,750 Maintenance - To ensure safe, TRANSPORT \nMachinery &  \ninclusive and a INFRASTRUCT Equipment sustainable URE AND \nOther than transport system SERVICES  \nTransport  \nEaui \nINTEGRATED  \nTr TRANSPORT \nOther  \ninclusive and a INFRASTRUCT Government sustainable URE AND Units transport system SERVICES  \n\\|  \nPUBLIC  \nPension \nTo ensure welfare SECTOR is realised TRANSFORMA \nne men une \nAs a result of failure to warrant the budgeted funds, the District could not adequately implement the following;  \nMonitoring of activities in the education and health departments  \n. \nRoad maintenance activities within the district . \nThe Accounting Officer attributed it to under release of funds from Government. \n1.3 Performance of External Assistance \nI advised the The entity had an approved budget for external assistance of UGX. Accounting Officer to 1,330,000,000 from the various programmes out of which UGX. 473,883,682 engage  \nthe was warranted resulting in a shortfall of UGX.856,116,318 representing 36 % development partners performance.  \nfor their commitment and rollover the The performance of warrants for each of the programmes is shown in the table  \nunimplemented", "metadata": {"headings": [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}, [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}], [{"headings_0": {"content": "si", "page": 7, "level": 11}}, {"headings_1": {"content": "CHANGE", "page": 7, "level": 3}}]], "page": 7, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "si", "page": 7, "level": 11}}], "page": 8, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Program \nAmounts not Activitie Purpose of the Warranted s unimplemented \nCOMMUNITY \n8,929,400 Travel To sensitize the MOBILIZATION AND \ninland community on mind MINDSET CHANGE \nset change.  \nHUMAN CAPITAL 847,186,918 Travel To enable members DEVELOPMENT \ninland of society to access avenues for them to realize their potential Grand Total 856,116,318 \nAs a result of failure to warrant the budgeted funds, the district could not implement the following; \nThe Accounting Officer explained that this budget performance was attributed to non-release of funds from all of the planned development partners.", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "si", "page": 7, "level": 11}}, [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "si", "page": 7, "level": 11}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "si", "page": 7, "level": 11}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "si", "page": 7, "level": 11}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "si", "page": 7, "level": 11}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "si", "page": 7, "level": 11}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "si", "page": 7, "level": 11}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "si", "page": 7, "level": 11}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "si", "page": 7, "level": 11}}]], "page": 8, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "at", "metadata": {"headings": [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], "page": 8, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= 1.4 Utilization of Warrants  \nOut of the total warrants of UGX.41,738,783,815 availed during the \nadvised the UGX.38,042,424,369 was utilized by the entity resulting in un-utilized warrants of Accounting Officer to UGX.3,696,359,446representing utilization of 91% as shown in Table below \nliaise with MoPs and MoFPED to ensure that The warrants that were not utilized were meant for the following activities that the funds are re-voted were partially or not implemented at all. \nback in a\\_ timely manner to the entity Programme \\| Warrants (UGX) Warrants \nfor utilization in the Utilized (UGX) subsequent year. Agro-Industrialization 1,426,375,792 1,332,231,229 \\|  \nI further advised the Tourism Development \n\u201e\\_6,679,997 Natural Resources, 899,033,572 892,444,286 \nAccounting Officer to increase supervision Environment, Climate  \nChange, Land A \nand monitoring of work Private Sector 64,635,146 54,044,975 progress to ensure Development \nits completion within Integrated Transport 1,862,489,060 1,857,139,419 the specified time. Infrastructure And  \nServices  \nHuman Capital 30,254,508,039 27,350,284,848  \nDevelopment  \nPublic Sector 4,780,299,892 4,148,602,300  \nTransformation  \nCommunity 279,998,125 279,239,136  \nMobilization And  \nMindset Change  \nGovernance And 1,975,303,088 1,958,078,850 \n\\| Development Plan 189,461,104 163,679,289 Implementation  \n41,738,783,815 38,042,424,369 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nNo Observation Recommendation 3 Human Capital \\| 726,406,789 General Staff Late release of  \n\\| Development Salaries supplementary  \n\\| Sector 554,259,384 Gratuity  \nPublic  \nDelayed  \nTransformation processing of  \nGratuity files  \nlead to funds  \nbeing swept  \nback  \n~~  \n; Human Capital  \n493,226,142 General Staff Late release of  \n\\| Development Salaries supplementary", "metadata": {"headings": [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}, [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "at", "page": 8, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 4}}]], "page": 8, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sector", "metadata": {"headings": [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, {"headings_1": {"content": "at", "page": 8, "level": 3}}], "page": 9, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "~~ Public Pension Delayed Transformation processing of pension files  \nlead to funds being swept back  \n\\_ Sustainable 114,236,992 Office The funds Urbanisation Equipment - were released \\_ And Housing  \nAcquisition late and couldn't be spent \nAs a result of failure to utilise warrants; \ne Payment of Gratuity, Pension and General Staff Salaries.  \ne Purchase of Office Equipment  \nConstruction of Non-Residential buildings at Latanya Seed S.S e \nThe Accounting Officer explained that the unspent funds were mainly due to receipt of wage in the last quarter and the works at Latanya seed school that were still in progress that couldn\u2019t be paid before certification. \n1.5", "metadata": {"headings": [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, {"headings_1": {"content": "at", "page": 8, "level": 3}}, [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, {"headings_1": {"content": "at", "page": 8, "level": 3}}], [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, {"headings_1": {"content": "at", "page": 8, "level": 3}}], [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, {"headings_1": {"content": "at", "page": 8, "level": 3}}], [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, {"headings_1": {"content": "at", "page": 8, "level": 3}}]], "page": 9, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack \\_of appropriate performance indicators and targets in the work  \nplans  \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 states I  \nadvised the that the work plan of a vote shall indicate the key performance indicators to be Accounting Officer to used to gauge the outputs.  \nliaise with MoFPED and National Planning Part A of the performance contract for Accounting Officers outlines the core Authority (NPA) to performance requirements against which their performance should be assessed customise PIAPS for in regard to achievement of planned results. This requires the Accounting Officer  \nLocal Governments.  \nto be assessed on the extent to which annual key performance indicators and  \ntargets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 7 outputs with a total of 63 activities. I noted the following; \n\u00ab 6 outputs had 51 activities with clear performance indicators and targets and were fully quantified.  \n\u00ab 1 output had 12 activities with clear performance indicators and targets 06 activities did not have clear performance indicators and targets, six (06) without clear performance indicators and targets as summarized in the table below and detailed in Appendix 1(c). \nNo Observation ie Recommendation Outputs not \\|", "metadata": {"headings": [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, {"headings_1": {"content": "at", "page": 8, "level": 3}}, [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, {"headings_1": {"content": "at", "page": 8, "level": 3}}], [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, {"headings_1": {"content": "at", "page": 8, "level": 3}}], [{"headings_0": {"content": "Sector", "page": 9, "level": 8}}, {"headings_1": {"content": "at", "page": 8, "level": 3}}]], "page": 9, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "271,997,948", "metadata": {"headings": [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], "page": 10, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fully quantified  \n6 \\| 4,467,616,568 \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information.", "metadata": {"headings": [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}, [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}]], "page": 10, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the lack of appropriate indicators and  \ntargets in the workplan was because the Programme Budgeting System (PBS)  \nhas Programme implementation Action Plans (PIAPS) have outputs and  \nindicators which are not customized to local government.  \n1.6 Implementation of outputs  \nI advised the I assessed the implementation of Seven (07) outputs with Sixty-three (63) Accounting Officer to activities worth UGX. 4,467,616,568 and noted that;  \nengage MoFPED for timely release of funds All the seven (07) outputs with sixty-three (63) activities worth UGX. for implementation of 4,467,616,568 were partially implemented. Out of the sixty-three (63) activities, activities and also the entity fully implemented Fifty-one (51) activities; seven (07) activities were streamline procurement partially implemented, while five (05) activities remained unimplemented.  \nprocesses to address delays.  \nTable showing Implementation of Outputs  \nCategory No.  \nNo of No of Expenditure I also advised the of outputs of  \nactivities activi Amount (UGX) Accounting Officer to outp  \npartially ties  \nroll over the partial and \\| uts implement not  \nun-implemented  \nasse ed imple  \nssed ment activities to the subsequent year. \nPartially \n\u201d 4,467,616,568 implemented  \noutputs  \n~~ 4,467,616,568 \nPartial/non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did partially/didn\u2018t implement the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}, [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}]], "page": 10, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of staff house at Aswa Bridge Army P/S\n2. Construction of a Non-Residential Buildings (Schools) at Latanya Seed Secondary School\n3. Upgrade of Okinga HC II (Non-Residential Building)\n4. Construction of Non-Residential Buildings by Contractor Laguti Sub County Offices\n5. Monitoring and Supervision of capital work", "metadata": {"headings": [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], "page": 10, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Refer to Appendix 1 (d) for \nThe Accounting Officer explained that these were mainly UGIFT funded projects whose funds were released towards the end of the financial year and delays in the procurement process that affected other activities \n1.7 Delivery of Services from Implemented Activities \n1.7.2 The Service Delivery Under Focus Areas  \nI sampled five (05) out of seven (07) activities in two (02) focus areas with a total expenditure of UGX. 2,689,949,394 for physical inspection to assess key service delivery indicators. The tab key observations; details are provided in Section 3.0 of this report. \nArea Key \\_  \nFocus  \nObservation  \none classrooms rin Education Construction of block of two  \n\\+ I advised the Accounting Development at Oguta P/S.  \nOfficer to engage the Grant  \ne At the time of inspection, works were  \ncontractor to fix the defects complete however, the structure was  \nwithin the liability period. developing cracks in the floor that needed to  \nbe fixed by the contractor. \nConstruction of a staff House at Aswa Army Bridge P/S \n\u00b0 I also advised the Accounting \\| Officer to ensure that the contractor resumes work on the site.  \nAt the time of inspection, works were at 60%  \ne  \n\\|  \nhowever, the site had been abandoned. Part  \n\\|  \nof the Door and Window Works, external  \nfinishes, painting, Internal finishes, furniture  \n& Fittings, lightening protection and Rain  \nwater goods had not been done/ Installed. \nImplication  \ni  \nThe remaining works may not be completed in time since the site had been abandoned.", "metadata": {"headings": [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}, [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}]], "page": 10, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. UGIFT Uparade of Okinga HCII to HCIII  \nI advised the Accounting e Works were still on going, construction of the  \nOfficer to engage the contactor pit latrine had stalled because the site was  \nto relocate the site for submerged with water and was yet to be  \nconstruction of a VIP latrine, relocated to a new site  \nand also ensure repair of the Repair of the out-patient ward had not yet  \nout-patient ward are started.  \ncommenced and expedited. Construction of Ogom Seed Secondary  \nSchool.  \nI advised the Accounting The Administration block was completed Officer to engage the however, there were defects like cracks on  \ncontractor to fix the defects the flow which need to be fixed by the  \nwithin the liability period. contractor.  \nI also advise the Accounting Furniture which ought to have been Officer to engage the delivered had not been supplied.  \ncontractor to ensure that furniture is supplied. Implication  \nThe district may incur additional costs to  \nrelocate the construction of the VIP latrine.  \nThe defects may affect the lifespan of the  \nstructure if not fixed.", "metadata": {"headings": [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], "page": 11, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\u00b0 November 2022 referenced HRM \n155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against for \nPader District Local Government had a wage budget of UGX.26,124,198,685, out of which UGX.23,945,790,089 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}, [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}], [{"headings_0": {"content": "271,997,948", "page": 10, "level": 3}}, {"headings_1": {"content": "Sector", "page": 9, "level": 8}}]], "page": 11, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "271,997,948", "page": 10, "level": 3}}], "page": 12, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.1 Utilization of the Wage Budget  \nPader District Local Government had an approved wage budget of UGX. I  \nadvised the 20,510,695,082 and obtained supplementary funding of UGX. Accounting Officer to 5,613,503,603 resulting into a revised wage budget of UGX. ensure that the 26,124,198,685 which was all warranted.  \nunimplemented  \nOut of the total warrants, UGX. 23,945,790,089 was utilized by the District activities are rolled Local Government resulting in un-utilized warrants of UGX. 2,178,408,594 over to the subsequent representing utilization of 92% as summarized in the table below and year.  \ndetailed in Appendix 2 \nApproved Supplement Revised Warrants Payments Unspent Budget ary UGX. Budget UGX. UGX. Balance UGX. UGX, UGX.", "metadata": {"headings": [{"headings_0": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "271,997,948", "page": 10, "level": 3}}, [{"headings_0": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "271,997,948", "page": 10, "level": 3}}]], "page": 12, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "metadata": {"headings": [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}], "page": 12, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\_ \\| 198 23,945,79 5 082 \\|03 \u201a683 0,089 \nFrom the analysis, I noted that  \ne The supplementary funding of UGX. 2,178,408,594 was not utilized. \nThe Accounting Officer acknowledged the observation and explained that the unspent funds were mainly wage which was received in the last quarter and could not be absorbed. \n2.2 Validation of employees on the entity payroll  \nThe District had 1,915 employees on the IPPS payroll of which 1,831 I  \nadvised the (95.6%) were fully verified, two (02) (0.1%) partially verified and 82 Accounting Officer to (4.2%) did not show up.  \nregularly review the In addition, 45 individuals had not accessed the payroll by end of June, district payroll to", "metadata": {"headings": [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}, [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}], [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}], [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}]], "page": 12, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. These were captured as new records in my determination of the promptly remove such District wage bill.  \nemployees and avoid continued loss of funds The following observations were made;  \nto government.  \na) 1,831 (95.6%) employees appeared for the validation exercise and  \npresented all the pre-requisite documents to confirm their existence For staff on transfer of and regularity of recruitment.  \nservice, I advised the Accounting Officer to b) Two (02) (0.1%) employees appeared for headcount were partially initiate a process of validated due to lack of minutes/extracts from other Service transfer of salary Commissions to support their first appointment.  \npayment to their new duty stations,  \nc) total of 82(4.2%) employees on the payroll did not appear for the  \nvalidation and were categorised as follows;  \nI advised the Accounting Officer to", "metadata": {"headings": [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}], "page": 12, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "iV. \nI further noted that 30 individuals who were paid UGX 57,769,157 in the last four years, were not accounted for and these were omitted from the validated payroll. \nd) 45 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that;  \ne The employees who were confirmed to have exited the district had either died, retired, absconded or had been transferred.  \ne For individuals who did not show up for validation and not accounted for, the Accounting Officer did not give a response.", "metadata": {"headings": [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}, [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}], [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}], [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}]], "page": 13, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details  \nA total of 484 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 National Accounting Officer to IDs. The information is critical in the identification of an individual.  \nfollow up the matter with MoPS to ensure Inconsistent information undermines the integrity of the District\u2019s records that employee details and may complicate the employee service history and retirement are corrected on the procedures. Where the errors in dates of birth increase the length of payroll.  \nservice, it may lead to the irregular extension of employee service. \nThe Accounting Officer explained that management had made efforts to submit records of the affected officers to Ministry of Public Service to effect the change of dates of birth on the payroll. \ne)  \nReview of the Pader DLG Staff Establishment", "metadata": {"headings": [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}, [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}], [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}]], "page": 13, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the establishment revealed;  \ni. Out of 114 approved positions, a total of 60 positions were filled I  \nadvised the leaving a gap of 54 vacant positions.  \nAccounting Officer to ii. The entity did not have an approved and costed staff prioritize and urgently establishment for primary, secondary and tertiary institutions follow up the issue while the staff structure for health facilities issued by Ministry of with District Service Health was not incorporated into the district approved structure. Commission,  \nthe iii. Relatedly, the entity did not have a staff list.  \nMinistry of Public Service and MoFPED to The Accounting Officer acknowledged the shortcoming and indicated that have these critical the Ministry of Education and Sports as well as Ministry of Public Service positions filled to will be engaged to put in place a staff structure for all education enhance  \nservice institutions in the District.", "metadata": {"headings": [{"headings_0": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 12, "level": 3}}], "page": 13, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery;", "metadata": {"headings": [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], "page": 13, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EMPHASIS OF MATTER \nWithout qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to \nIt was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. \nTo aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. \nMy opinion is not modified with respect to this matter. \n4.0 Receivables  \nParagraph 15.12.5 of the Treasury Instructions, 2017 requires that, the Accounting Officer of vote is responsible for management of debtors and other amounts accruing to an entity including maintaining proper records follow up and recovery of outstanding amounts, accounting and reporting. \nI noted that the District had receivables figure of UGX.927,072,746 as presented in the Statement of Financial Position and disclosed in note 22 to the financial statements. The amounts mainly relates to advances arising from YLP and UWEP. \nReceivables represent an idle asset that would otherwise be used for service delivery. The Accounting Officer explained that although efforts such as continuous monitoring and mobilization had been strengthened to improve recovery of funds from the Youth and Women Interest Groups, the response from the groups remained poor. Recommendation  \nI advised the Accounting Officer to engage MoGLSD for support to ensure all outstanding funds are recovered. \n5.0 Payables  \nI noted that the District had a payables of UGX.1,184,541,862 as presented in the statements of financial position and disclosed in notes 27 and 28 of the financial statements. The amounts relate to mainly to deposits and goods and services consumed and not paid for. \nThere is a risk of loss of funds due to possible to litigation as a result of none or delayed settlement.", "metadata": {"headings": [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}, [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}], [{"headings_0": {"content": "delivery;", "page": 13, "level": 1}}, {"headings_1": {"content": "20, 510, 69 | Be \u201a613,51 503, 6 | 26,124,198 24 2 \u201a124, 198", "page": 12, "level": 2}}]], "page": 13, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "delivery;", "page": 13, "level": 1}}], "page": 14, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T advised the Accounting Officer to endeavour to have the obligations settled. \n6.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant  \nThe District Rural Water Supply and Sanitation Conditional Grant (DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nPader District budgeted and received UGX.529,812,190 (100%) for the financial year 2022/23. Out of the UGX 529,812,190 received, the District spent UGX.527,188,139(99.5%) leading to un-utilized funds of UGX.2,624,051. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN \\| Category Activity  \nPlanned quantity \\| Actual quantity 1 Rural Water and Construction of boreholes \\| 8  \n\\| 8 Sanitation Sub-Grant Rehabilitation of boreholes 5", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "delivery;", "page": 13, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "delivery;", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "delivery;", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "delivery;", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "delivery;", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "delivery;", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "delivery;", "page": 13, "level": 1}}]], "page": 14, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[5", "metadata": {"headings": [{"headings_0": {"content": "[5", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], "page": 15, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(traditional Construction of VIP latrine 1", "metadata": {"headings": [{"headings_0": {"content": "[5", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], "page": 15, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 1", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 15, "level": 2}}, {"headings_1": {"content": "[5", "page": 15, "level": 3}}], "page": 15, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "component)  \n2 Piped Water Sub- Construction of piped water 1  \n1 Grant (UgIFT scheme.  \ncomponent)  \nConstruction of production wells 1", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 15, "level": 2}}, {"headings_1": {"content": "[5", "page": 15, "level": 3}}], "page": 15, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 1", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 15, "level": 5}}, {"headings_1": {"content": "| 1", "page": 15, "level": 2}}], "page": 15, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; 6.1.1 Positive observations \nI noted the following areas where management had commendable performance; e All expenditure of UGX.527,188,139 was fully accounted for  \noe I reviewed the fourth quarter/Annual report and noted no inaccuracies reported.  \noe All projects budgeted for were provided for in the approved five-year development plan. \ne The DLG undertook desk and field appraisals for all the projects as evidenced by activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget.  \ne No procurement anomalies, lowest evaluated bidder was awarded contract.  \ne all the 57 pipes bought for borehole works(rehabilitation) and all the pipes supplied by the contractor for construction of new boreholes were stainless steel. \ne All water grant funds were fully accounted for during the year. 6.1.2 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n6.1.3 Review of the Implementation of the Grant activities  \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \nTraining of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 15, "level": 5}}, {"headings_1": {"content": "| 1", "page": 15, "level": 2}}, [{"headings_0": {"content": "| 1", "page": 15, "level": 5}}, {"headings_1": {"content": "| 1", "page": 15, "level": 2}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 5}}, {"headings_1": {"content": "| 1", "page": 15, "level": 2}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 5}}, {"headings_1": {"content": "| 1", "page": 15, "level": 2}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 5}}, {"headings_1": {"content": "| 1", "page": 15, "level": 2}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 5}}, {"headings_1": {"content": "| 1", "page": 15, "level": 2}}], [{"headings_0": {"content": "| 1", "page": 15, "level": 5}}, {"headings_1": {"content": "| 1", "page": 15, "level": 2}}]], "page": 15, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 6}}, {"headings_1": {"content": "| 1", "page": 15, "level": 5}}], "page": 16, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment.  \nAll DLGs should have water quality testing kits.  \nDLGs should test at least 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption.  \nAll boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 6}}, {"headings_1": {"content": "| 1", "page": 15, "level": 5}}], "page": 16, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 6}}], "page": 16, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nOne (01) project of construction of a piped water supply system did not have \u00b0 \ntheir designs approved by the Ministry of Water and Environment.as a result, UGX. 131,835,334 was spent on projects with unapproved designs. \nUnapproved designs cause cost inefficiencies due to need for constant adjustments during implementation. Quality may also be compromised which negatively affects service delivery. \nThe Officer the and to ensure \nThis led to the inability to test the required targeted minimum 20% to ensure that water sources within the district are suitable for human consumption. \nThe Accounting Officer explained that the water testing reagents had gotten spoilt and were borrowing from the ministry regional centre in lira which was very", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 6}}, [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 6}}], [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 6}}], [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 6}}], [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 6}}], [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 6}}], [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 6}}], [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 6}}]], "page": 16, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "expensive.", "metadata": {"headings": [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], "page": 17, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation  \nI advised the Accounting Officer to prioritise the procurement of water quality testing reagents and also engage the line ministry to avail them with the much-needed support to be able to test more water sources. \n6.2  \nImplementation Of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nPader District received UGX 3,334,775,562, as budgeted to implement the programme. The following activities were undertaken; \n\\|SN\\_\\| Activity  \nPlanned quantity Actual quantity 1 \\| Construction of Latanya seed school 1  \n1  \n2 \\_\\_\\| Construction of Ogom seed school \\| 4  \n1  \n3 Upgrade of Okinga Health center II to 1  \n1  \nII \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n6.2.1 Positive observations \nI noted the following areas where management had commendable performance;  \ne There was no investment that exceeded UGX.200,000,000 to necessitate the DLG obtain a no-objection of planned investments from MOH as required under paragraph 4.1.1 of Health Sub Program Grant All Activities Implemented were in the Annual work plan and budget.  \ne Three construction of contractual worth \n6.2.2 Areas of Improvement  \nI noted the following areas were the District needs improvement. \n6.2.3 Planning and Budget Performance  \n6.2.3.1 Budget allocation to health development activities  \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 75% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.83,707,700 (15%) while replacement of small medical equipment and medical furniture was over allocated by UGX.7,200,000 (4%). In addition, there was no allocation to repair of medical equipment as shown in the table below. \nMain Expenditure Items \nThreshold as al Approved Varianc \\| Audit per the percentag budget e remark guidelines e (UGX)", "metadata": {"headings": [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}, [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}], [{"headings_0": {"content": "expensive.", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 6}}]], "page": 17, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(budget)", "metadata": {"headings": [{"headings_0": {"content": "(budget)", "page": 18, "level": 1}}, {"headings_1": {"content": "expensive.", "page": 17, "level": 2}}], "page": 18, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 18, "level": 3}}, {"headings_1": {"content": "(budget)", "page": 18, "level": 1}}], "page": 18, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Repair of medical Minimum 20% \\| equipment  \ni \nReplacement of small Maximum 20%  \nmedical equipment and  \nmedical furniture.  \nUpgrade and new \u201cMaximum 60%  \nOver construction including Allocation \\| Geotechnical  \nInvestigation on the  \nselected site  \nMaintenance of buildings  \nCompletion of unfinished  \nstructures  \nProvision of auxiliary \\|  \nstructures for support  \nservices \n\u2014\\_", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 18, "level": 3}}, {"headings_1": {"content": "(budget)", "page": 18, "level": 1}}, [{"headings_0": {"content": "(A)", "page": 18, "level": 3}}, {"headings_1": {"content": "(budget)", "page": 18, "level": 1}}], [{"headings_0": {"content": "(A)", "page": 18, "level": 3}}, {"headings_1": {"content": "(budget)", "page": 18, "level": 1}}]], "page": 18, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "(A)", "page": 18, "level": 3}}], "page": 19, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always ensure that all funds received are allocated as per the guidelines. \n6.2.3.2 and  \nOut of the approved budget of UGX.3,334,775,562, the district received UGX.3,334,775,562(100%) resulting in no short fall; Out of the received funds, UGX.2,356,354,473(71%) was spent, thus leaving UGX.978,421,089 (29 %) unutilized. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) (UGX) funding absorption (UGX)  \n\\| (A) (8) EB) a  \n1  \nCapital development 3,334,775,562 3,334,775,562 2,356,354,473  \n978,421,089 Total 3,334,775,562 3,334,775,562 2,356,354,473 978,421,089 u \nUnder funding resulted in partial/non-implementation of the following key activities; Under absorption of released funds resulted in partial implementation of the following key activities;  \ne Ogom seed School in Ogom sub county.  \nUpgrade of Okinga health Centre II to III in Acholi bur sub county.  \ne \nAs a result, education and health services were delayed to the intended beneficiaries. The Accounting Officer attributed underutilization to late release of funds that occurred in May, and further explained that these funds were re-voted and work was", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "(A)", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "(A)", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "(A)", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "(A)", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "(A)", "page": 18, "level": 3}}]], "page": 19, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ongoing.", "metadata": {"headings": [{"headings_0": {"content": "ongoing.", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ongoing.", "page": 19, "level": 6}}], "page": 19, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in", "metadata": {"headings": [{"headings_0": {"content": "in", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 21, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 21, "level": 8}}, {"headings_1": {"content": "in", "page": 21, "level": 2}}], "page": 21, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nlen Ei ie: \\|\\_\\| Investment 0 More than 0 0 -5% Allocation service costs(B) \\| zero but up  \ninconsistent with to 5% guidelines i  \n\\|  \n; ee \\| \\_Total 370,904,040 \\| ee 100 370,904,040 0  \nea NN In ne: \nb)  \nFunding and absorption of Education Development grant  \nThe District received all the budgeted funds of UGX.370,904,040 representing 100% funding. \nOut of the UGX. 370,904,040 released, UGX. 333,594,921 had been spent by the end of the year, resulting in an under absorption of UGX. 37,309,119. \nThe Accounting Officer explained that the unspent balance was attributed to delayed procurement process that affected timely execution of the projects. \nRecommendation  \nI advised the Accounting Officer to ensure procurement processes commence early to allow timely implementation of activities. \n6.3.2.2 Inspection for service delivery  \nunder the Education Development Grant  \nI sampled five (5) projects with a total expenditure of UGX. 372,341,539 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed;", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 21, "level": 8}}, {"headings_1": {"content": "in", "page": 21, "level": 2}}, [{"headings_0": {"content": "guidelines", "page": 21, "level": 8}}, {"headings_1": {"content": "in", "page": 21, "level": 2}}], [{"headings_0": {"content": "guidelines", "page": 21, "level": 8}}, {"headings_1": {"content": "in", "page": 21, "level": 2}}], [{"headings_0": {"content": "guidelines", "page": 21, "level": 8}}, {"headings_1": {"content": "in", "page": 21, "level": 2}}], [{"headings_0": {"content": "guidelines", "page": 21, "level": 8}}, {"headings_1": {"content": "in", "page": 21, "level": 2}}], [{"headings_0": {"content": "guidelines", "page": 21, "level": 8}}, {"headings_1": {"content": "in", "page": 21, "level": 2}}]], "page": 21, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SN Project Inspection ] Pictorial Evidence ents) Recommendati", "metadata": {"headings": [{"headings_0": {"content": "SN Project Inspection ] Pictorial Evidence ents) Recommendati", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 21, "level": 8}}], "page": 22, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Remarks  \n1 POROGA e Classroom not yet in he  \nI advised the LIP/S use by students as \ngee nenne N  \nAccounting Officer Constructi its being used by EZ  \n7 to engage the .  \nFi  \non of one one of the staff enh rn ta relevant authorities block of members : well as as as two residence and the", "metadata": {"headings": [{"headings_0": {"content": "SN Project Inspection ] Pictorial Evidence ents) Recommendati", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 21, "level": 8}}, [{"headings_0": {"content": "SN Project Inspection ] Pictorial Evidence ents) Recommendati", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 21, "level": 8}}]], "page": 22, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 22, "level": 1}}, {"headings_1": {"content": "SN Project Inspection ] Pictorial Evidence ents) Recommendati", "page": 22, "level": 3}}], "page": 22, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.4.3.1Planning", "metadata": {"headings": [{"headings_0": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}, {"headings_1": {"content": "development", "page": 22, "level": 1}}], "page": 24, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that;  \nThe Micro Scale Irrigation Grant will fund two types of expenditure categories: e  \n(i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%).  \ne The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances.  \ne The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nI reviewed the planning procedures for the micro irrigation grant and observed the following; \n6.4.4 Performance  \nI reviewed the budget performance for the micro irrigation grant and observed the following;  \nOut of the total program receipts of UGX.353,790,168, UGX.154,770,662 (44%) e  \nwas utilized by the entity at the time of audit resulting into unspent balance of", "metadata": {"headings": [{"headings_0": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}, {"headings_1": {"content": "development", "page": 22, "level": 1}}, [{"headings_0": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}, {"headings_1": {"content": "development", "page": 22, "level": 1}}], [{"headings_0": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}, {"headings_1": {"content": "development", "page": 22, "level": 1}}]], "page": 24, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.199,019,506 (56%). Details are in the table below.", "metadata": {"headings": [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}, {"headings_1": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}], "page": 24, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Revised Warrants/ Total Variance % \nIn addition, under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that the late initiation of procurement, delayed execution of the works by the contractor which led to termination and award of contract to a new contractor. \nRecommendation  \nI advised the Accounting Officer to ensure that procurement processes are streamlined to enable early procurement initiations and proper evaluation of bidders before contracts are awarded. \n6.4.5 Implementation of the Micro irrigation program  \nParagraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that;", "metadata": {"headings": [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}, {"headings_1": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}, [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}, {"headings_1": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}], [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}, {"headings_1": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}], [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}, {"headings_1": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}], [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}, {"headings_1": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}]], "page": 24, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S 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": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}, {"headings_1": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}], "page": 27, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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.  \nThe LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level.  \nThe activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; SN Nature of Observations", "metadata": {"headings": [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}, {"headings_1": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}, [{"headings_0": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}, {"headings_1": {"content": "6.4.3.1Planning", "page": 24, "level": 6}}]], "page": 34, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "] Recommendation", "metadata": {"headings": [{"headings_0": {"content": "] Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}], "page": 34, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "] Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}], "page": 34, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of the The training of trainers was carried out from I informed the ToTs and Core 8/02/2023 to 9/02/2023 after funds were Accounting Officer to PDM  \nreleased to PDM SACCOs on 05/12/2022.  \nengage the PDM", "metadata": {"headings": [{"headings_0": {"content": "] Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "UGX.199,019,506 (56%). Details are in the table below.", "page": 24, "level": 2}}], "page": 34, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "] Recommendation", "page": 34, "level": 3}}], "page": 34, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "secretariat for the Teams at HLG Delayed training of HLG Core Implementation required support. level  \nteams may lead to delayed mobilization,  \nsensitization, data collection and training of \n7.10 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": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "] Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "] Recommendation", "page": 34, "level": 3}}]], "page": 34, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of o  \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \n[SN Nature of \\| Observations Recommendation registration", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "] Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "] Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "] Recommendation", "page": 34, "level": 3}}]], "page": 35, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM I noted that none of the 10 sampled I advised the SACCOs Under the SACCOs was licensed to take on the Accounting Officer to Microfinance  \nbusiness of lending under Microfinance engage the PDM Institutions Money Institutions money lenders act Appendix secretariat  \nfor Lenders Act 6  \nfurther guidance in this area.  \nAs a result, enforcement of recovery of  \nPRF from beneficiaries by the PDM  \nSACCOs may be legally challenged leading  \nto loss of funds.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "] Recommendation", "page": 34, "level": 3}}], "page": 35, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ineligible beneficiaries leading to failure to by the guidelines. achieve pillar objectives. \nThe Accounting Officer acknowledged the shortcoming and promised to ensure the registers are put in place", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "] Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "] Recommendation", "page": 34, "level": 3}}]], "page": 36, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Signing of PRF\\| UGX. 766,576,398 was transferred to 10 I advised the", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "] Recommendation", "page": 34, "level": 3}}], "page": 36, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 36, "level": 8}}, {"headings_1": {"content": "Implementation", "page": 34, "level": 3}}], "page": 36, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sampled SACCOs before signing PRF Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 36, "level": 8}}, {"headings_1": {"content": "Implementation", "page": 34, "level": 3}}], "page": 36, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agreements", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 36, "level": 3}}, {"headings_1": {"content": "Financing", "page": 36, "level": 8}}], "page": 36, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 37, "level": 3}}, {"headings_1": {"content": "Agreements", "page": 36, "level": 3}}], "page": 37, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 parishes selected flagship projects relevant authorities to", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 37, "level": 3}}, {"headings_1": {"content": "Agreements", "page": 36, "level": 3}}], "page": 37, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 37, "level": 3}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 37, "level": 3}}], "page": 37, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that were inconsistent with the LG ensure that changes in the selected priority commodities. \nflagship projects are e 20 sampled farmer harmonized inorder to enterprises/households implemented ensure that beneficiaries projects that are not from the priority carry out enterprises that commodity list. Details are in are viable and profit to", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 37, "level": 3}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 37, "level": 3}}, [{"headings_0": {"content": "Projects", "page": 37, "level": 3}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 37, "level": 3}}]], "page": 37, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 9.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9.", "page": 37, "level": 3}}, {"headings_1": {"content": "Projects", "page": 37, "level": 3}}], "page": 37, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uplift there standard of living.  \nFailure to select and implement prioritized  \nprojects could undermine achievement of  \nthe pillar objectives. \nThe Accounting Officer explained that this  \nwas due to seasonal changes that led to  \nchanges from the planned flagship projects.  \nLoan Application and e All the beneficiaries in 10 Parishes who I advised the Accounting Approval Process \naccessed loans before 5th June 2023 Officer to ensure that the were not selected through the PDMIS. PDM SACCOs accessing e All beneficiaries in 10 Parishes who funds should follow the accessed loans after 5th June 2023,]] application and approval there was no evidence that they had process.  \nbeen vetted by a village meeting  \nconvened by the enterprise groups as  \ndetailed in the table below. \nThe Accounting Officer explained that this was due to delayed issuance of contract firm by the line ministry to undertake insurance policy implementation with the farmers \n7.12 at", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9.", "page": 37, "level": 3}}, {"headings_1": {"content": "Projects", "page": 37, "level": 3}}, [{"headings_0": {"content": "Appendix 9.", "page": 37, "level": 3}}, {"headings_1": {"content": "Projects", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendix 9.", "page": 37, "level": 3}}, {"headings_1": {"content": "Projects", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendix 9.", "page": 37, "level": 3}}, {"headings_1": {"content": "Projects", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendix 9.", "page": 37, "level": 3}}, {"headings_1": {"content": "Projects", "page": 37, "level": 3}}]], "page": 37, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendix 9.", "page": 37, "level": 3}}], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendix 9.", "page": 37, "level": 3}}, [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendix 9.", "page": 37, "level": 3}}]], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "I reviewed loan files and carried out physical inspections where I observed the", "page": 38, "level": 3}}, {"headings_1": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 38, "level": 2}}], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 38, "level": 3}}, {"headings_1": {"content": "I reviewed loan files and carried out physical inspections where I observed the", "page": 38, "level": 3}}], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Eight (08) beneficiaries in three (03) PDM SACCOs had implemented a", "metadata": {"headings": [{"headings_0": {"content": "e Eight (08) beneficiaries in three (03) PDM SACCOs had implemented a", "page": 38, "level": 2}}, {"headings_1": {"content": "following;", "page": 38, "level": 3}}], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "different project from what was reviewed in the Loan Application form. Details in Appendix 11 \nThis undermines the achievement of PDM objectives. \nThe Accounting Officer explained that this was due to seasonal changes that led to the change of planned projects.", "metadata": {"headings": [{"headings_0": {"content": "e Eight (08) beneficiaries in three (03) PDM SACCOs had implemented a", "page": 38, "level": 2}}, {"headings_1": {"content": "following;", "page": 38, "level": 3}}, [{"headings_0": {"content": "e Eight (08) beneficiaries in three (03) PDM SACCOs had implemented a", "page": 38, "level": 2}}, {"headings_1": {"content": "following;", "page": 38, "level": 3}}], [{"headings_0": {"content": "e Eight (08) beneficiaries in three (03) PDM SACCOs had implemented a", "page": 38, "level": 2}}, {"headings_1": {"content": "following;", "page": 38, "level": 3}}]], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 8}}, {"headings_1": {"content": "e Eight (08) beneficiaries in three (03) PDM SACCOs had implemented a", "page": 38, "level": 2}}], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer engage the PDM secretariat for further guidance in such circumstances.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 8}}, {"headings_1": {"content": "e Eight (08) beneficiaries in three (03) PDM SACCOs had implemented a", "page": 38, "level": 2}}], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= Zz", "metadata": {"headings": [{"headings_0": {"content": "= Zz", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 8}}], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 38, "level": 3}}, {"headings_1": {"content": "= Zz", "page": 38, "level": 1}}], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27 December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 38, "level": 3}}, {"headings_1": {"content": "= Zz", "page": 38, "level": 1}}], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 38, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 38, "level": 3}}], "page": 38, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 6}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 38, "level": 2}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue.", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 6}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 38, "level": 2}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Source", "metadata": {"headings": [{"headings_0": {"content": "| Source", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 6}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Approved Actual Collections Variance", "metadata": {"headings": [{"headings_0": {"content": "| Source", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 6}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_Tax Revenues |", "metadata": {"headings": [{"headings_0": {"content": "_Tax Revenues |", "page": 39, "level": 3}}, {"headings_1": {"content": "| Source", "page": 39, "level": 3}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[Business licenses \\| 98,813,000 34,340,500 \\| \nclandFees 57,750,000 \\_\\_\\_\\_\\_57,750,000 \\|  \n\\|  \n\\_Local Service Tax-Payable by Individuals 79,013,000  \n\\|  \n\\_\\_Other taxes on specific services 187,551,000  \n-2,200,000  \n\\| Non-Tax Revenues", "metadata": {"headings": [{"headings_0": {"content": "_Tax Revenues |", "page": 39, "level": 3}}, {"headings_1": {"content": "| Source", "page": 39, "level": 3}}, [{"headings_0": {"content": "_Tax Revenues |", "page": 39, "level": 3}}, {"headings_1": {"content": "| Source", "page": 39, "level": 3}}]], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Husbandry", "metadata": {"headings": [{"headings_0": {"content": "Husbandry", "page": 39, "level": 8}}, {"headings_1": {"content": "_Tax Revenues |", "page": 39, "level": 3}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nAnimal and Crop related Levies 58,590,000, 34,623,218 23,966, 782 \\_  \n\\_ \nRent & Rates - Non-Produced Assets \u2014 from 54,432,000  \n5,800,000 48,632000", "metadata": {"headings": [{"headings_0": {"content": "Husbandry", "page": 39, "level": 8}}, {"headings_1": {"content": "_Tax Revenues |", "page": 39, "level": 3}}, [{"headings_0": {"content": "Husbandry", "page": 39, "level": 8}}, {"headings_1": {"content": "_Tax Revenues |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Husbandry", "page": 39, "level": 8}}, {"headings_1": {"content": "_Tax Revenues |", "page": 39, "level": 3}}]], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "Husbandry", "page": 39, "level": 8}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Liquor Licenses 5,513,000 126,637,373 70,214,627 \\|\\_\\_ \n\\| Local Hotel Tax \\| Market/Gate charges 26,250,000 \\| \\| Other fees e.g. street parking fees 12,600,000 \ni Other Royalties 60,900,000 \\| Property related Duties/Fees  \nRegistration fees for Documents and  \n24,452,000 \n\\_\\_Businesses  \n\\| \n\"Total Vehicle Parking Fees  \n10,815,000 \\| \n\\| ; zum\" es E : \nRevenue 14,001,000 210,332,691 503,668,309 \\| \nAppendix 1(b): Activities Affected by Uncollected Revenue. \n\\|S.N BUDGET OUT PUT Description  \n\\_[Amount \\_TPurposeofthe un-implemented", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "Husbandry", "page": 39, "level": 8}}, [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "Husbandry", "page": 39, "level": 8}}], [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "Husbandry", "page": 39, "level": 8}}], [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "Husbandry", "page": 39, "level": 8}}], [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "Husbandry", "page": 39, "level": 8}}], [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "Husbandry", "page": 39, "level": 8}}], [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "Husbandry", "page": 39, "level": 8}}], [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "Husbandry", "page": 39, "level": 8}}], [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "Husbandry", "page": 39, "level": 8}}]], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 39, "level": 3}}, {"headings_1": {"content": "ee", "page": 39, "level": 3}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| 505", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 39, "level": 3}}, {"headings_1": {"content": "ee", "page": 39, "level": 3}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 1", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 39, "level": 5}}, {"headings_1": {"content": "activities", "page": 39, "level": 3}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Allowances (Incl. Casuals, Temporary, sitting allowances 55,600,000  \nTo deliver Services to the community. \nPrinting, Stationery, Photocopying and Binding =  \n222...  \n[\\| 2\u00b0) 6 \\| Electricity  \n\\_\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 39, "level": 5}}, {"headings_1": {"content": "activities", "page": 39, "level": 3}}, [{"headings_0": {"content": "| 1", "page": 39, "level": 5}}, {"headings_1": {"content": "activities", "page": 39, "level": 3}}]], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 39, "level": 3}}, {"headings_1": {"content": "| 1", "page": 39, "level": 5}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fuel, Lubricants and Oils  \n\\|  \n\\| Information and Communication Technology Supplies. \\|  \nSmall Office Equipment", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 39, "level": 3}}, {"headings_1": {"content": "| 1", "page": 39, "level": 5}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6,132,000", "metadata": {"headings": [{"headings_0": {"content": "6,132,000", "page": 39, "level": 8}}, {"headings_1": {"content": "| |", "page": 39, "level": 3}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "400,000 \nTo deliver Services to the community. \\| \n1,000,000 To deliver Services to the community. \n4,500,000 To deliver Services to the community. \\_\\|  \n\\_\\_\\_\\_ \nTo deliver Services to the community. \n\u2014 \n\\| Travel inland \n\\| to community. \n\\| Water", "metadata": {"headings": [{"headings_0": {"content": "6,132,000", "page": 39, "level": 8}}, {"headings_1": {"content": "| |", "page": 39, "level": 3}}, [{"headings_0": {"content": "6,132,000", "page": 39, "level": 8}}, {"headings_1": {"content": "| |", "page": 39, "level": 3}}], [{"headings_0": {"content": "6,132,000", "page": 39, "level": 8}}, {"headings_1": {"content": "| |", "page": 39, "level": 3}}], [{"headings_0": {"content": "6,132,000", "page": 39, "level": 8}}, {"headings_1": {"content": "| |", "page": 39, "level": 3}}], [{"headings_0": {"content": "6,132,000", "page": 39, "level": 8}}, {"headings_1": {"content": "| |", "page": 39, "level": 3}}], [{"headings_0": {"content": "6,132,000", "page": 39, "level": 8}}, {"headings_1": {"content": "| |", "page": 39, "level": 3}}], [{"headings_0": {"content": "6,132,000", "page": 39, "level": 8}}, {"headings_1": {"content": "| |", "page": 39, "level": 3}}], [{"headings_0": {"content": "6,132,000", "page": 39, "level": 8}}, {"headings_1": {"content": "| |", "page": 39, "level": 3}}], [{"headings_0": {"content": "6,132,000", "page": 39, "level": 8}}, {"headings_1": {"content": "| |", "page": 39, "level": 3}}]], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "400,000", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 39, "level": 3}}, {"headings_1": {"content": "6,132,000", "page": 39, "level": 8}}], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To deliver Services the \nI \n\\| Welfare and Entertainment  \n2,000,000 To deliver Services to the communi", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 39, "level": 3}}, {"headings_1": {"content": "6,132,000", "page": 39, "level": 8}}, [{"headings_0": {"content": "400,000", "page": 39, "level": 3}}, {"headings_1": {"content": "6,132,000", "page": 39, "level": 8}}], [{"headings_0": {"content": "400,000", "page": 39, "level": 3}}, {"headings_1": {"content": "6,132,000", "page": 39, "level": 8}}]], "page": 39, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ 3;", "metadata": {"headings": [{"headings_0": {"content": "[ 3;", "page": 40, "level": 5}}, {"headings_1": {"content": "400,000", "page": 39, "level": 3}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_14 Transfer to Other Government Units  \n464,100,000 \\_\\_To deliver Services to the communi \n\\_ \n\\|  \n4  \n61 Information and Communication Technology Supplies.  \n4,550,000 To deliver Services to the communi \n\\| \\| Small Office Equipment", "metadata": {"headings": [{"headings_0": {"content": "[ 3;", "page": 40, "level": 5}}, {"headings_1": {"content": "400,000", "page": 39, "level": 3}}, [{"headings_0": {"content": "[ 3;", "page": 40, "level": 5}}, {"headings_1": {"content": "400,000", "page": 39, "level": 3}}], [{"headings_0": {"content": "[ 3;", "page": 40, "level": 5}}, {"headings_1": {"content": "400,000", "page": 39, "level": 3}}], [{"headings_0": {"content": "[ 3;", "page": 40, "level": 5}}, {"headings_1": {"content": "400,000", "page": 39, "level": 3}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,200,000", "metadata": {"headings": [{"headings_0": {"content": "1,200,000", "page": 40, "level": 3}}, {"headings_1": {"content": "[ 3;", "page": 40, "level": 5}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To deliver Services to the communi \n\\| \\| Travel inland", "metadata": {"headings": [{"headings_0": {"content": "1,200,000", "page": 40, "level": 3}}, {"headings_1": {"content": "[ 3;", "page": 40, "level": 5}}, [{"headings_0": {"content": "1,200,000", "page": 40, "level": 3}}, {"headings_1": {"content": "[ 3;", "page": 40, "level": 5}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10,900,000", "metadata": {"headings": [{"headings_0": {"content": "10,900,000", "page": 40, "level": 3}}, {"headings_1": {"content": "1,200,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To deliver Services to the communi  \n5 \n'  \nde  \nBEE Welfare and Entertainment \\|. 2,200,000 \n\\| 5 \\| 10008 Incapacity benefits \n7 (Employees) \u2014\\_\\_ \nInformation and Communication Technolog Services.", "metadata": {"headings": [{"headings_0": {"content": "10,900,000", "page": 40, "level": 3}}, {"headings_1": {"content": "1,200,000", "page": 40, "level": 3}}, [{"headings_0": {"content": "10,900,000", "page": 40, "level": 3}}, {"headings_1": {"content": "1,200,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "10,900,000", "page": 40, "level": 3}}, {"headings_1": {"content": "1,200,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "10,900,000", "page": 40, "level": 3}}, {"headings_1": {"content": "1,200,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "10,900,000", "page": 40, "level": 3}}, {"headings_1": {"content": "1,200,000", "page": 40, "level": 3}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"340,000", "metadata": {"headings": [{"headings_0": {"content": "\"340,000", "page": 40, "level": 4}}, {"headings_1": {"content": "10,900,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nTo deliver Services to the communi \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "\"340,000", "page": 40, "level": 4}}, {"headings_1": {"content": "10,900,000", "page": 40, "level": 3}}, [{"headings_0": {"content": "\"340,000", "page": 40, "level": 4}}, {"headings_1": {"content": "10,900,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "\"340,000", "page": 40, "level": 4}}, {"headings_1": {"content": "10,900,000", "page": 40, "level": 3}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 5}}, {"headings_1": {"content": "\"340,000", "page": 40, "level": 4}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "y \n\\| Maintenance - Transport Equipment  \nTo deliver Services to the \n;", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 5}}, {"headings_1": {"content": "\"340,000", "page": 40, "level": 4}}, [{"headings_0": {"content": "community.", "page": 40, "level": 5}}, {"headings_1": {"content": "\"340,000", "page": 40, "level": 4}}], [{"headings_0": {"content": "community.", "page": 40, "level": 5}}, {"headings_1": {"content": "\"340,000", "page": 40, "level": 4}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 40, "level": 1}}, {"headings_1": {"content": "community.", "page": 40, "level": 5}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_Printing, Stationery, Photocopying and Binding  \n4,000,000 To deliver Services to the community. \n\\| \n\\| \\| Travel inland", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 40, "level": 1}}, {"headings_1": {"content": "community.", "page": 40, "level": 5}}, [{"headings_0": {"content": "| |", "page": 40, "level": 1}}, {"headings_1": {"content": "community.", "page": 40, "level": 5}}], [{"headings_0": {"content": "| |", "page": 40, "level": 1}}, {"headings_1": {"content": "community.", "page": 40, "level": 5}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sort", "metadata": {"headings": [{"headings_0": {"content": "sort", "page": 40, "level": 2}}, {"headings_1": {"content": "| |", "page": 40, "level": 1}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "40,000,000 |", "metadata": {"headings": [{"headings_0": {"content": "40,000,000 |", "page": 40, "level": 3}}, {"headings_1": {"content": "sort", "page": 40, "level": 2}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To deliver Services to the communi \n\\_ \n6\\|\\_ 120012 Printing, Stationery, Photocopying and", "metadata": {"headings": [{"headings_0": {"content": "40,000,000 |", "page": 40, "level": 3}}, {"headings_1": {"content": "sort", "page": 40, "level": 2}}, [{"headings_0": {"content": "40,000,000 |", "page": 40, "level": 3}}, {"headings_1": {"content": "sort", "page": 40, "level": 2}}], [{"headings_0": {"content": "40,000,000 |", "page": 40, "level": 3}}, {"headings_1": {"content": "sort", "page": 40, "level": 2}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Binding", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 40, "level": 5}}, {"headings_1": {"content": "40,000,000 |", "page": 40, "level": 3}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,680,000", "metadata": {"headings": [{"headings_0": {"content": "1,680,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Binding", "page": 40, "level": 5}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To deliver Services to the communi \n560070 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "1,680,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Binding", "page": 40, "level": 5}}, [{"headings_0": {"content": "1,680,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Binding", "page": 40, "level": 5}}], [{"headings_0": {"content": "1,680,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Binding", "page": 40, "level": 5}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Printing, Stationer", "metadata": {"headings": [{"headings_0": {"content": "Printing, Stationer", "page": 40, "level": 2}}, {"headings_1": {"content": "1,680,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Stationery, Photocopying and Binding", "metadata": {"headings": [{"headings_0": {"content": "Printing, Stationer", "page": 40, "level": 2}}, {"headings_1": {"content": "1,680,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,270,000", "metadata": {"headings": [{"headings_0": {"content": "1,270,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Printing, Stationer", "page": 40, "level": 2}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To deliver Services to the community. \nTravel inland", "metadata": {"headings": [{"headings_0": {"content": "1,270,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Printing, Stationer", "page": 40, "level": 2}}, [{"headings_0": {"content": "1,270,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Printing, Stationer", "page": 40, "level": 2}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6,620,000", "metadata": {"headings": [{"headings_0": {"content": "6,620,000", "page": 40, "level": 3}}, {"headings_1": {"content": "1,270,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To deliver Services to the communi \nAppendix 1 (c): Lack of appro riate performance indicators and targets in the work plans \n\\| SN \u2014\u2014 \\|", "metadata": {"headings": [{"headings_0": {"content": "6,620,000", "page": 40, "level": 3}}, {"headings_1": {"content": "1,270,000", "page": 40, "level": 3}}, [{"headings_0": {"content": "6,620,000", "page": 40, "level": 3}}, {"headings_1": {"content": "1,270,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "6,620,000", "page": 40, "level": 3}}, {"headings_1": {"content": "1,270,000", "page": 40, "level": 3}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "metadata": {"headings": [{"headings_0": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}, {"headings_1": {"content": "6,620,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "area Amount  \ncomment comment on Response i \n(UGX) on targets i \nu \"6 \\_ \u2018NATURAL save nn \nANdicators \n1 ~ nn nn RESOURCES, 000006-Planning Water development 529,812,190 Feasibility Studies Not", "metadata": {"headings": [{"headings_0": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}, {"headings_1": {"content": "6,620,000", "page": 40, "level": 3}}, [{"headings_0": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}, {"headings_1": {"content": "6,620,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}, {"headings_1": {"content": "6,620,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}, {"headings_1": {"content": "6,620,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}, {"headings_1": {"content": "6,620,000", "page": 40, "level": 3}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | \u2014", "metadata": {"headings": [{"headings_0": {"content": "| | \u2014", "page": 40, "level": 4}}, {"headings_1": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No specific \n\\| \n\\| \\| ENVIRONMENT, CLIMATE and Budgeting grant (Piped water,  \n\\|or Screening of Indicated measures \n\\| \nCHANGE, LAND AND WATER services and Rural water and  \nProjects Appraisal indicated \n\\| \n\\| i 2 \\| 14-PUBLIC SECTOR 010008-Capacity DDEG  \n276,364,864 Performance Not No specific \n\\| service area indicated", "metadata": {"headings": [{"headings_0": {"content": "| | \u2014", "page": 40, "level": 4}}, {"headings_1": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}, [{"headings_0": {"content": "| | \u2014", "page": 40, "level": 4}}, {"headings_1": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}], [{"headings_0": {"content": "| | \u2014", "page": 40, "level": 4}}, {"headings_1": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}], [{"headings_0": {"content": "| | \u2014", "page": 40, "level": 4}}, {"headings_1": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}], [{"headings_0": {"content": "| | \u2014", "page": 40, "level": 4}}, {"headings_1": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}], [{"headings_0": {"content": "| | \u2014", "page": 40, "level": 4}}, {"headings_1": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}], [{"headings_0": {"content": "| | \u2014", "page": 40, "level": 4}}, {"headings_1": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}], [{"headings_0": {"content": "| | \u2014", "page": 40, "level": 4}}, {"headings_1": {"content": "Budget Output Focus/Thematic Budget Activities Audit Audit Management", "page": 40, "level": 3}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| TRANSFORMATION Strengthening", "metadata": {"headings": [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "improvement in all Indicated measures \\| \nundertaken \n\\| \n3 no 07-PRIVATE- SECTOR \\|  \nstaff training Not \\| Not Specified \n\\|  \n\\| DEVELOPMENT conducted Indicated \n\\|  \n\\_\\_\\| \n000003-Facilities  \nrewards and Not Not Specified \n\\| Management sanction Indicated \\| \noperationalized  \n\\| \n\\|  \n\\| Retention paid Not Not Specified \n=  \nIndicated \n\\| \nnF te \\| \nTravel inland Not Not Specified \\|  \nIndicated \nAppendix 1(d): Implementation of outputs \nuse nn  \n\\|  \nTotal \nNo \\| \n\\| PIAP (Program  \nNumber of Number of Number of 5  \nactivi ...  \nSN \\| Program Sub-program Implementation Total Out-put ties = fully partially not  \n\\| \n\\|  \nAction Plan) expenditure UGX . implemented implemented implemented", "metadata": {"headings": [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}, [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}], [{"headings_0": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, {"headings_1": {"content": "| | \u2014", "page": 40, "level": 4}}]], "page": 40, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "si in |", "metadata": {"headings": [{"headings_0": {"content": "si in |", "page": 41, "level": 5}}, {"headings_1": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}], "page": 41, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". the  \n\\| Output activities ea activities activities \\|  \nout-  \ni  \n\\|  \nMEERE \\|  \n09020401-  \n\\|  \n09-INTEGRATED \\| 03-Transport Capacity of 000017-  \n\\| \\| Infrastructure  \n\\_ TRANSPORT Infrastructure existing transport  \n\\| 4 \\| INFRASTRUCTURE and Services \\_ infrastructure and Development  \n333,594,921  \nand  \n\\| \\| AND SERVICES Development \\| services  \nManagement  \n\\|  \ni \nincreased.  \n\\| \\| 09040106- 260002- \\| \\| DP INTEGRATED  \nCommunity access  \n\\| \\| \n04-Transport & feeder roads District ,  \nRT Asset constructed & Urban and 646,099,496", "metadata": {"headings": [{"headings_0": {"content": "si in |", "page": 41, "level": 5}}, {"headings_1": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}, [{"headings_0": {"content": "si in |", "page": 41, "level": 5}}, {"headings_1": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}], [{"headings_0": {"content": "si in |", "page": 41, "level": 5}}, {"headings_1": {"content": "| TRANSFORMATION Strengthening", "page": 40, "level": 3}}]], "page": 41, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Gas Community", "metadata": {"headings": [{"headings_0": {"content": "| Gas Community", "page": 41, "level": 2}}, {"headings_1": {"content": "si in |", "page": 41, "level": 5}}], "page": 41, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Management maintained to  \n\\| AND SERVICES  \nAccess Road \\\\ \n\\| facilitate ie market Maintenance \\|  \naccess  \n\\| \\| \\*1202010201-  \n\\| \n\\| \\| Basic", "metadata": {"headings": [{"headings_0": {"content": "| Gas Community", "page": 41, "level": 2}}, {"headings_1": {"content": "si in |", "page": 41, "level": 5}}, [{"headings_0": {"content": "| Gas Community", "page": 41, "level": 2}}, {"headings_1": {"content": "si in |", "page": 41, "level": 5}}], [{"headings_0": {"content": "| Gas Community", "page": 41, "level": 2}}, {"headings_1": {"content": "si in |", "page": 41, "level": 5}}]], "page": 41, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 06-NATURAL |", "metadata": {"headings": [{"headings_0": {"content": "| 06-NATURAL |", "page": 41, "level": 4}}, {"headings_1": {"content": "| Gas Community", "page": 41, "level": 2}}], "page": 41, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Requirements and  \n\\| RESOURCES, \\| 03-Water Minimum 000006-  \n\\| 3) ENVIRONMENT, \\| Resources standards met by Planning and  \n527,188,139 \\| CLIMATE CHANGE, \\| Management schools and", "metadata": {"headings": [{"headings_0": {"content": "| 06-NATURAL |", "page": 41, "level": 4}}, {"headings_1": {"content": "| Gas Community", "page": 41, "level": 2}}], "page": 41, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 41, "level": 3}}, {"headings_1": {"content": "| 06-NATURAL |", "page": 41, "level": 4}}], "page": 41, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| LAND AND WATER \\| \ntraining services i \\|  \n\\|\\| Fee \\| a \ni institutions \n\\*7050301-  \nenemys Increased coverage and growth of the Retirement Benefits Sector \n\\*1060203-Enabled", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 41, "level": 3}}, {"headings_1": {"content": "| 06-NATURAL |", "page": 41, "level": 4}}, [{"headings_0": {"content": "Budgeting", "page": 41, "level": 3}}, {"headings_1": {"content": "| 06-NATURAL |", "page": 41, "level": 4}}], [{"headings_0": {"content": "Budgeting", "page": 41, "level": 3}}, {"headings_1": {"content": "| 06-NATURAL |", "page": 41, "level": 4}}], [{"headings_0": {"content": "Budgeting", "page": 41, "level": 3}}, {"headings_1": {"content": "| 06-NATURAL |", "page": 41, "level": 4}}], [{"headings_0": {"content": "Budgeting", "page": 41, "level": 3}}, {"headings_1": {"content": "| 06-NATURAL |", "page": 41, "level": 4}}]], "page": 41, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "agricultural", "metadata": {"headings": [{"headings_0": {"content": "agricultural", "page": 42, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 41, "level": 3}}], "page": 42, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "extension supervision system developed and operationalised \n-1801010102-", "metadata": {"headings": [{"headings_0": {"content": "agricultural", "page": 42, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 41, "level": 3}}, [{"headings_0": {"content": "agricultural", "page": 42, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 41, "level": 3}}]], "page": 42, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capacity building", "metadata": {"headings": [{"headings_0": {"content": "Capacity building", "page": 42, "level": 3}}, {"headings_1": {"content": "agricultural", "page": 42, "level": 1}}], "page": 42, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "done in", "metadata": {"headings": [{"headings_0": {"content": "Capacity building", "page": 42, "level": 3}}, {"headings_1": {"content": "agricultural", "page": 42, "level": 1}}], "page": 42, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 42, "level": 1}}, {"headings_1": {"content": "Capacity building", "page": 42, "level": 3}}], "page": 42, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "naomi planning, particularly for MDAs and local governments. \n-1060204- Institutional coordination & i \nmanagement", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 42, "level": 1}}, {"headings_1": {"content": "Capacity building", "page": 42, "level": 3}}, [{"headings_0": {"content": "development", "page": 42, "level": 1}}, {"headings_1": {"content": "Capacity building", "page": 42, "level": 3}}], [{"headings_0": {"content": "development", "page": 42, "level": 1}}, {"headings_1": {"content": "Capacity building", "page": 42, "level": 3}}]], "page": 42, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GE", "metadata": {"headings": [{"headings_0": {"content": "GE", "page": 42, "level": 3}}, {"headings_1": {"content": "development", "page": 42, "level": 1}}], "page": 42, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \\| strengthened  \nBE  \nle  \n: 16060502- 000014-  \n\\| : 16 GOVERNANCE 01-Institutional Administrative Administrative  \n= \\| 95,053,800 AND SECURITY Coordination support services and Support  \n\\|  \nei ln ee enhanced Services  \n\\|  \n\\|  \n09020401-  \n\\| 01- Capacity of 320003-  \n4 12-HUMAN CAPITAL \\| Education, ; Sports existing transport Assets and  \nDEVELOPMENT infrastructure and Facilities 2,356,354,473 and skills  \nservices Management \\|  \nincreased.  \ni \n14050603-In- service training programs developed & implemented to enhance skills and performance of 14-PUBLIC SECTOR 03-Human public officers TRANSFORMATION Resource", "metadata": {"headings": [{"headings_0": {"content": "GE", "page": 42, "level": 3}}, {"headings_1": {"content": "development", "page": 42, "level": 1}}, [{"headings_0": {"content": "GE", "page": 42, "level": 3}}, {"headings_1": {"content": "development", "page": 42, "level": 1}}]], "page": 42, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 43, "level": 3}}, {"headings_1": {"content": "GE", "page": 42, "level": 3}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "010008-", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 43, "level": 3}}, {"headings_1": {"content": "GE", "page": 42, "level": 3}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capacity", "metadata": {"headings": [{"headings_0": {"content": "Capacity", "page": 43, "level": 8}}, {"headings_1": {"content": "Management", "page": 43, "level": 3}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Strengthening", "metadata": {"headings": [{"headings_0": {"content": "Strengthening", "page": 43, "level": 3}}, {"headings_1": {"content": "Capacity", "page": 43, "level": 8}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\*14050601-", "metadata": {"headings": [{"headings_0": {"content": "Strengthening", "page": 43, "level": 3}}, {"headings_1": {"content": "Capacity", "page": 43, "level": 8}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014 National Service", "metadata": {"headings": [{"headings_0": {"content": "\u2014 National Service", "page": 43, "level": 5}}, {"headings_1": {"content": "Strengthening", "page": 43, "level": 3}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Scheme  \ndeveloped and re \nImplemented  \n\\| 10-SUSTAINABLE \\| \\_  \n7 URBANISATION 03-Institutional 10030201-waste 271,997,948 12 AND Coordination management  \n= HOUSING improved  \n\u201807030201-  \nProduct and  \nmarket  \n\\| 02- information  \nsystems  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "\u2014 National Service", "page": 43, "level": 5}}, {"headings_1": {"content": "Strengthening", "page": 43, "level": 3}}, [{"headings_0": {"content": "\u2014 National Service", "page": 43, "level": 5}}, {"headings_1": {"content": "Strengthening", "page": 43, "level": 3}}]], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Strengthening", "metadata": {"headings": [{"headings_0": {"content": "Strengthening", "page": 43, "level": 3}}, {"headings_1": {"content": "\u2014 National Service", "page": 43, "level": 5}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "developed", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 43, "level": 8}}, {"headings_1": {"content": "Strengthening", "page": 43, "level": 3}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "07-PRIVATE SECTOR Private Sector DEVELOPMENT Institutional and", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 43, "level": 8}}, {"headings_1": {"content": "Strengthening", "page": 43, "level": 3}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Organizational \u201807020501-", "metadata": {"headings": [{"headings_0": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}, {"headings_1": {"content": "developed", "page": 43, "level": 8}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capacity Institutional and policy frameworks Lf for investment and trade harmonized  \n\\| \n01060102-Enabled  \nagricultural  \n\\|  \n\\| extension 010017- o1 AGRO- 01 Institutional supervision Machinery \u00a9 \\| IN DUSTRIALIZATION Strengthening  \nsystem developed \nacquisition 237,327,791 and Coordination and and  \nof operationalized maintenance", "metadata": {"headings": [{"headings_0": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}, {"headings_1": {"content": "developed", "page": 43, "level": 8}}, [{"headings_0": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}, {"headings_1": {"content": "developed", "page": 43, "level": 8}}], [{"headings_0": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}, {"headings_1": {"content": "developed", "page": 43, "level": 8}}]], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sa", "metadata": {"headings": [{"headings_0": {"content": "Sa", "page": 43, "level": 2}}, {"headings_1": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 \n\\| 01060203-- Enabled agricultural extension supervision  \n\\| system developed i and \\_\\_operationalised \nTOTAL \nAppendix 2: Utilization of Wage per department  \nDepartment Name \\| Approved Supplementary Revised Budget \n\\| Administration \\|\\_-1,467,729, 73,800,  \n\u201a541,529, \n\\| 63 51 7 5 \\| \nFunds  \nAvailable \n1,541,529,627 1,524,706,784 16,822,843 Community Based \\| 175,865,000 - 175,865,000 175,865,000 175,256,011 608,989 \\| Education 12,514,801,539 4,326,678,614\\_ 16,841,480,153 16,841,480,152 14,783,633,467", "metadata": {"headings": [{"headings_0": {"content": "Sa", "page": 43, "level": 2}}, {"headings_1": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}, [{"headings_0": {"content": "Sa", "page": 43, "level": 2}}, {"headings_1": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}], [{"headings_0": {"content": "Sa", "page": 43, "level": 2}}, {"headings_1": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}], [{"headings_0": {"content": "Sa", "page": 43, "level": 2}}, {"headings_1": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}], [{"headings_0": {"content": "Sa", "page": 43, "level": 2}}, {"headings_1": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}], [{"headings_0": {"content": "Sa", "page": 43, "level": 2}}, {"headings_1": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}], [{"headings_0": {"content": "Sa", "page": 43, "level": 2}}, {"headings_1": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}], [{"headings_0": {"content": "Sa", "page": 43, "level": 2}}, {"headings_1": {"content": "| Organizational \u201807020501-", "page": 43, "level": 1}}]], "page": 43, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Finance", "metadata": {"headings": [{"headings_0": {"content": "[Finance", "page": 44, "level": 3}}, {"headings_1": {"content": "Sa", "page": 43, "level": 2}}], "page": 44, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 44, "level": 3}}, {"headings_1": {"content": "[Finance", "page": 44, "level": 3}}], "page": 44, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n156,192,000 \\|- 156,192,000 776,451 1  \n\\| Health 4,902,469,083 \\| \\| 871,584,177 5,774,053,260  \n5,766,391,800 7,661,460", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 44, "level": 3}}, {"headings_1": {"content": "[Finance", "page": 44, "level": 3}}], "page": 44, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25,704,644", "metadata": {"headings": [{"headings_0": {"content": "25,704,644", "page": 44, "level": 3}}, {"headings_1": {"content": "| | |", "page": 44, "level": 3}}], "page": 44, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nInternal 125704640 iad", "metadata": {"headings": [{"headings_0": {"content": "25,704,644", "page": 44, "level": 3}}, {"headings_1": {"content": "| | |", "page": 44, "level": 3}}], "page": 44, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,000,000", "metadata": {"headings": [{"headings_0": {"content": "7,000,000", "page": 44, "level": 8}}, {"headings_1": {"content": "25,704,644", "page": 44, "level": 3}}], "page": 44, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| Natural Resources 190,289,220 \\|- 190,289,220 190,195,906 93,314 \\| \\|  \n02  \nPlanning 30,327,957 - 30,327,956 29,113,593 1,214,363  \n\\_\\_\\_\\_\\_\\_\\_\\_\\|  \n' Production and 419,663,700 761,104,512  \n41,509,891 4", "metadata": {"headings": [{"headings_0": {"content": "7,000,000", "page": 44, "level": 8}}, {"headings_1": {"content": "25,704,644", "page": 44, "level": 3}}, [{"headings_0": {"content": "7,000,000", "page": 44, "level": 8}}, {"headings_1": {"content": "25,704,644", "page": 44, "level": 3}}]], "page": 44, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Marketing", "metadata": {"headings": [{"headings_0": {"content": "Marketing", "page": 44, "level": 8}}, {"headings_1": {"content": "7,000,000", "page": 44, "level": 8}}], "page": 44, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ee ee 1 \\|  \nRoads and 289,044,000 289,044,000 5,349,640 \n\\| \\_Statutory bodis 241,794,000 nn 200 a TEE TER \\|  \nLE  \nTrade, Industry and 47,214,312 = 47,214,312  \n36,624,141 10,590,171 \\| \n[Water 14960000 \\|- \\| 49,600,000  \n6,200,000 \\_  \nGrand Total \\| 20,510,695,082 5,613,503,603  \n2,178,408,594 \\_", "metadata": {"headings": [{"headings_0": {"content": "Marketing", "page": 44, "level": 8}}, {"headings_1": {"content": "7,000,000", "page": 44, "level": 8}}, [{"headings_0": {"content": "Marketing", "page": 44, "level": 8}}, {"headings_1": {"content": "7,000,000", "page": 44, "level": 8}}], [{"headings_0": {"content": "Marketing", "page": 44, "level": 8}}, {"headings_1": {"content": "7,000,000", "page": 44, "level": 8}}]], "page": 44, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 3: Conformity with the five-year development plan", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}, {"headings_1": {"content": "Marketing", "page": 44, "level": 8}}], "page": 45, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN \\| Water Projects/facilities  \nAmount as per Amount as per Variance Was the design approved? \n\\| i  \napproved work plan approved budget \n\\| \\| \n\\| 1 \\| Construction of Public Latrines in RGCs(1)  \n24,100,000  \n24,100,000 0 Designs standard and not submitted for approval \n\\| \n[ 2 \\| Deep Boreholes drilling (Hand Pump) (8)  \n\\| 199,200,000 199,200,000 lo  \nDesigns standard and not submitted for approval \nEEE  \na EEE ET i sek", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}, {"headings_1": {"content": "Marketing", "page": 44, "level": 8}}, [{"headings_0": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}, {"headings_1": {"content": "Marketing", "page": 44, "level": 8}}], [{"headings_0": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}, {"headings_1": {"content": "Marketing", "page": 44, "level": 8}}], [{"headings_0": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}, {"headings_1": {"content": "Marketing", "page": 44, "level": 8}}], [{"headings_0": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}, {"headings_1": {"content": "Marketing", "page": 44, "level": 8}}], [{"headings_0": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}, {"headings_1": {"content": "Marketing", "page": 44, "level": 8}}], [{"headings_0": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}, {"headings_1": {"content": "Marketing", "page": 44, "level": 8}}]], "page": 45, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9.5}", "metadata": {"headings": [{"headings_0": {"content": "9.5}", "page": 45, "level": 2}}, {"headings_1": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}], "page": 45, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 \n3 \\| Deep Boreholes drilling (Motorized Pump) (1) (Ugift) i  \n35,200,000  \n35,200,000  \nDesigns standard and not submitted for approval \naT Construction of Supply \\| 131,835,334  \npiped Water System (Borehole pumped)  \n131,835,334 0 Design not approved \n(1) (Ugift) \n(5 \\_ Borehole Rehabilitation (5)  \n\\| 36,000,000  \n36,000,000 0 Designs standard and not submitted for approval", "metadata": {"headings": [{"headings_0": {"content": "9.5}", "page": 45, "level": 2}}, {"headings_1": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}, [{"headings_0": {"content": "9.5}", "page": 45, "level": 2}}, {"headings_1": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}], [{"headings_0": {"content": "9.5}", "page": 45, "level": 2}}, {"headings_1": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}], [{"headings_0": {"content": "9.5}", "page": 45, "level": 2}}, {"headings_1": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}], [{"headings_0": {"content": "9.5}", "page": 45, "level": 2}}, {"headings_1": {"content": "Appendix 3: Conformity with the five-year development plan", "page": 45, "level": 3}}]], "page": 45, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mn | |", "metadata": {"headings": [{"headings_0": {"content": "Mn | |", "page": 45, "level": 4}}, {"headings_1": {"content": "9.5}", "page": 45, "level": 2}}], "page": 45, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TOTAL 426,335,334 0 \n\\| \\|\\| 426,335,334 \nAppendix 4: Project Implementation (Current Year 2022/2023). a) Construction of Latanya Seed Secondary School \nnem SN Project Name \\_ \\_  \n\\_\\_ Seed \\| 1 Construction of \nSecondary School \\|  \n\\| \n= \\_  \nContractor \n\\| Contract sum \\| \n\\_ Contract start and end date: \nthe contractor was ground and all", "metadata": {"headings": [{"headings_0": {"content": "Mn | |", "page": 45, "level": 4}}, {"headings_1": {"content": "9.5}", "page": 45, "level": 2}}, [{"headings_0": {"content": "Mn | |", "page": 45, "level": 4}}, {"headings_1": {"content": "9.5}", "page": 45, "level": 2}}], [{"headings_0": {"content": "Mn | |", "page": 45, "level": 4}}, {"headings_1": {"content": "9.5}", "page": 45, "level": 2}}], [{"headings_0": {"content": "Mn | |", "page": 45, "level": 4}}, {"headings_1": {"content": "9.5}", "page": 45, "level": 2}}], [{"headings_0": {"content": "Mn | |", "page": 45, "level": 4}}, {"headings_1": {"content": "9.5}", "page": 45, "level": 2}}], [{"headings_0": {"content": "Mn | |", "page": 45, "level": 4}}, {"headings_1": {"content": "9.5}", "page": 45, "level": 2}}], [{"headings_0": {"content": "Mn | |", "page": 45, "level": 4}}, {"headings_1": {"content": "9.5}", "page": 45, "level": 2}}], [{"headings_0": {"content": "Mn | |", "page": 45, "level": 4}}, {"headings_1": {"content": "9.5}", "page": 45, "level": 2}}], [{"headings_0": {"content": "Mn | |", "page": 45, "level": 4}}, {"headings_1": {"content": "9.5}", "page": 45, "level": 2}}]], "page": 45, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cis", "metadata": {"headings": [{"headings_0": {"content": "\u201cis", "page": 46, "level": 2}}, {"headings_1": {"content": "Mn | |", "page": 45, "level": 4}}], "page": 46, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", \nthe structures planned for construction at Latanya Seed S.S advised to ensure that the \\| cr tinea LETRA ILI OT had all just started and works were estimated to be 20% completion of the school is oe by the time of Audit on 04/10/2023 as evidenced given priority for efficient y the photos.  \nand timely \u2018 completion \u2018 to  \n\\|  \n; achieve intended service \nDelayed implementation of works leads to delayed service delivery to the community. delivery. \n\\| The Accounting Officer explained that this was due to late release of funds in the fourth quarter which couldn't allow \nfor full absorption \n: i Construction of", "metadata": {"headings": [{"headings_0": {"content": "\u201cis", "page": 46, "level": 2}}, {"headings_1": {"content": "Mn | |", "page": 45, "level": 4}}, [{"headings_0": {"content": "\u201cis", "page": 46, "level": 2}}, {"headings_1": {"content": "Mn | |", "page": 45, "level": 4}}], [{"headings_0": {"content": "\u201cis", "page": 46, "level": 2}}, {"headings_1": {"content": "Mn | |", "page": 45, "level": 4}}], [{"headings_0": {"content": "\u201cis", "page": 46, "level": 2}}, {"headings_1": {"content": "Mn | |", "page": 45, "level": 4}}], [{"headings_0": {"content": "\u201cis", "page": 46, "level": 2}}, {"headings_1": {"content": "Mn | |", "page": 45, "level": 4}}], [{"headings_0": {"content": "\u201cis", "page": 46, "level": 2}}, {"headings_1": {"content": "Mn | |", "page": 45, "level": 4}}]], "page": 46, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Secondary School.", "metadata": {"headings": [{"headings_0": {"content": "| Secondary School.", "page": 47, "level": 3}}, {"headings_1": {"content": "\u201cis", "page": 46, "level": 2}}], "page": 47, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "m  \n4  \nlS  \ni = Bae Ae THE \nt ts \\| :  \na  \n\\| 18", "metadata": {"headings": [{"headings_0": {"content": "| Secondary School.", "page": 47, "level": 3}}, {"headings_1": {"content": "\u201cis", "page": 46, "level": 2}}, [{"headings_0": {"content": "| Secondary School.", "page": 47, "level": 3}}, {"headings_1": {"content": "\u201cis", "page": 46, "level": 2}}]], "page": 47, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Er", "metadata": {"headings": [{"headings_0": {"content": "Er", "page": 47, "level": 11}}, {"headings_1": {"content": "| Secondary School.", "page": 47, "level": 3}}], "page": 47, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nThe Administration block is complete however there The Accounting Officer is are minor defects like cracks on the flow which need \\| advised to ensure that the to be fixed by the contractor. \ncompletion of the school is given priority for efficient Also furniture has not yet been supplied. \n\\| and timely completion to \\| achieve intended service The windows of the ICT Laboratory not fixed with  \nare \ndelivery to the community.", "metadata": {"headings": [{"headings_0": {"content": "Er", "page": 47, "level": 11}}, {"headings_1": {"content": "| Secondary School.", "page": 47, "level": 3}}, [{"headings_0": {"content": "Er", "page": 47, "level": 11}}, {"headings_1": {"content": "| Secondary School.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Er", "page": 47, "level": 11}}, {"headings_1": {"content": "| Secondary School.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Er", "page": 47, "level": 11}}, {"headings_1": {"content": "| Secondary School.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Er", "page": 47, "level": 11}}, {"headings_1": {"content": "| Secondary School.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Er", "page": 47, "level": 11}}, {"headings_1": {"content": "| Secondary School.", "page": 47, "level": 3}}]], "page": 47, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "glasses", "metadata": {"headings": [{"headings_0": {"content": "glasses", "page": 47, "level": 1}}, {"headings_1": {"content": "Er", "page": 47, "level": 11}}], "page": 47, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and also the building is being used  \nas temporary store for maize \nAlso computers are stored in a place that is not suitable for storage and there is a risk of them being defective by the time they are put in use. \n\\|  \n5 \\| \\| i \\|  \nWindow glasses are not yet fixed.  \n\\| \n\\|  \nWater tanks were not yet delivered by the time of \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "glasses", "page": 47, "level": 1}}, {"headings_1": {"content": "Er", "page": 47, "level": 11}}, [{"headings_0": {"content": "glasses", "page": 47, "level": 1}}, {"headings_1": {"content": "Er", "page": 47, "level": 11}}], [{"headings_0": {"content": "glasses", "page": 47, "level": 1}}, {"headings_1": {"content": "Er", "page": 47, "level": 11}}], [{"headings_0": {"content": "glasses", "page": 47, "level": 1}}, {"headings_1": {"content": "Er", "page": 47, "level": 11}}]], "page": 47, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 47, "level": 1}}, {"headings_1": {"content": "glasses", "page": 47, "level": 1}}], "page": 47, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Audit and equally not yet fixed. \ni  \nThe Kitchen is used by students as a dormitory  \n\\|  \ni  \nSSS ST  \n\\| N 7 delayed \\| i \nehe Delayed implementation of works leads to  \nservice i = Tre mm nennen \n; delivery. x  \na", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 47, "level": 1}}, {"headings_1": {"content": "glasses", "page": 47, "level": 1}}, [{"headings_0": {"content": "| |", "page": 47, "level": 1}}, {"headings_1": {"content": "glasses", "page": 47, "level": 1}}], [{"headings_0": {"content": "| |", "page": 47, "level": 1}}, {"headings_1": {"content": "glasses", "page": 47, "level": 1}}], [{"headings_0": {"content": "| |", "page": 47, "level": 1}}, {"headings_1": {"content": "glasses", "page": 47, "level": 1}}]], "page": 47, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "avn", "metadata": {"headings": [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], "page": 47, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pa Fo  \nae  \n\u2018 Wr \noa ceed \ni \nOhh  \n~ nd \n\\|  \nint <0\\} 4 i \\| \nte \u201cf pag  \n\\|  \niE \nFR u 4 \\{ e 5 \n\\|  \n\\| I \nThe Accounting Officer explained that this was due to late release of funds in the fourth quarter which couldn't allow for full absorption \n\\|  \ni Upgrade of Okinga HCII to \\| \\|  \nHCIII \n\\|  \n\\| \na \ne The works were still ongoing and 50% of the The Accounting Officer is ee \nworks were complete with most work still advised to ensure that \n\\\\ ee pending completion.  \nthe completion of the ] \ni nd  \nst is given priority Delayed implementation of works leads to for efficient and timely \\|  \n\\| delayed service delivery.  \n\\|  \ncompletion to achieve \nintended service delivery The Accounting Officer explained that this was \\| to the community.  \ndue to late release of funds in the fourth \\|  \nquarter which couldn't allow for full absorption \nTotal PRF received  \nTotal Disbursements %%age disbursed (2021/2022 & (Loans)", "metadata": {"headings": [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}, [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], [{"headings_0": {"content": "avn", "page": 47, "level": 11}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}]], "page": 47, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 48, "level": 3}}, {"headings_1": {"content": "avn", "page": 47, "level": 11}}], "page": 48, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nL  \n\\| \n(A) (B) (C) = (B/A) oman", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 48, "level": 3}}, {"headings_1": {"content": "avn", "page": 47, "level": 11}}, [{"headings_0": {"content": "2022/2023)", "page": 48, "level": 3}}, {"headings_1": {"content": "avn", "page": 47, "level": 11}}]], "page": 48, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "hse", "metadata": {"headings": [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], "page": 48, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i  \n(1 \\| PADER OPOK ROM OPOK ROM - LUNYIRI PDM SACCO 108,050,000 1,800,000 2% Under disbursement \nnoni DLG\\_\\|  \n2  \n[  \n\\_\\_ \\| \\| PADERDLG RACKOKO RACKOKO - LUNYIRI PDM SACCO 108,422,375 5,000,000 5% Under disbursement  \n3 \\| PADER DLG OTONG OTONG - OGOM PDM SACCO 108,050,000 11,000,000  \n10% Under disbursement  \n4 \\_PADER DLG KILAK KILAK \u2014 PADER PDM SACCO 108,050,000 18,000,000 17% Under disbursement eee OGWIL \u2014 PADER PDM SACCO 108,050,000 9,700,000 9% Under disbursement ] \\| \n\\|  \nONGANY - PADER PDM SACCO 108,050,000 1,800,000  \n2% Under disbursement 7 \\| PADER DLG GINNERY WARD GINNERY - PURANGA TC PDM SACCO 108,390,302  \n14,000,000 13% Under disbursement \\\\8 \\_\\_\\_\\_\\| PADERDLG \\| PIDA WARD PIDA - PURANGA TC PDM SACCO 108,050,000  \n4,000,000 4% Under disbursement \"9 \\| PADER DLG\\_\\| TEOBULE WARD TEOBULE - PURANGA TC PDM SACCO 108,050,000  \n\\| 12,000,000 11% Under disbursement \\|10 PADERDLG PAIBWOR PAIBWOR - AJAN PDM SACCO 108,050,000 7,700,000  \nUnder disbursement 11 PADERDLG PAKEYO PAKEYO - AJAN PDM SACCO 108,050,000 4,000,000 4% Under disbursement \n\\| \\| \\| \\_  \n\\|  \n[12 \\_\\_\\|PADERDLG WIPOLO WIPOLO AJAN PDM SACCO 108,050,000  \n\\_", "metadata": {"headings": [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}, [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}]], "page": 48, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 4,000,000 4% Under disbursement 000 \\| \\|  \n1,297,312,677 93,000,000 I]", "metadata": {"headings": [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], "page": 48, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 6: Un-licensed SACCOs. \n\\|  \n5 \nParish Name \nName of SACCO Is the SACCO registered under Microfinance Institutions money \n1  \nlan Su NEON RE en en  \n7 \n- \ncere \n2 an  \nPADER DLG OGOM parish OGOM parish \nF \n3 \\| PADER DLG  \n\\| Amoko Parish  \nAmoko Parish \nTRADER DLG \\| Kal \\| ward Kal ward \nlenders act 2016? (Yes/No) \\| \n5 TPADERDLG \\|PADERDLG Acoro Parish", "metadata": {"headings": [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}, [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}], [{"headings_0": {"content": "hse", "page": 48, "level": 11}}, {"headings_1": {"content": "2022/2023)", "page": 48, "level": 3}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6 Owelle |", "metadata": {"headings": [{"headings_0": {"content": "6 Owelle |", "page": 49, "level": 1}}, {"headings_1": {"content": "hse", "page": 48, "level": 11}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Parish Owelle Parish No \n\\|7 \"PADER \\| PADER DLG \\| Golo Parish  \nGolo Latanya Parish  \nNo \n\u00ae ee DLC se \\| Parish .  \nWiigweng Wiigweng Acholibiur No", "metadata": {"headings": [{"headings_0": {"content": "6 Owelle |", "page": 49, "level": 1}}, {"headings_1": {"content": "hse", "page": 48, "level": 11}}, [{"headings_0": {"content": "6 Owelle |", "page": 49, "level": 1}}, {"headings_1": {"content": "hse", "page": 48, "level": 11}}], [{"headings_0": {"content": "6 Owelle |", "page": 49, "level": 1}}, {"headings_1": {"content": "hse", "page": 48, "level": 11}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee | eis LER as Pagol Ward Pajule T/C a", "metadata": {"headings": [{"headings_0": {"content": "ee | eis LER as Pagol Ward Pajule T/C a", "page": 49, "level": 3}}, {"headings_1": {"content": "6 Owelle |", "page": 49, "level": 1}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 \\| PADERDLG Lagwai Lagwai PADER T/C No \nPADER T/C \\|  \nAppendix 7: Failure to update Enterprise and Household registers making up the SACCO \n= \\| Vote Name Parish Name  \nName of SACCO  \nNumber of PDM Does SACCO maintain updated", "metadata": {"headings": [{"headings_0": {"content": "ee | eis LER as Pagol Ward Pajule T/C a", "page": 49, "level": 3}}, {"headings_1": {"content": "6 Owelle |", "page": 49, "level": 1}}, [{"headings_0": {"content": "ee | eis LER as Pagol Ward Pajule T/C a", "page": 49, "level": 3}}, {"headings_1": {"content": "6 Owelle |", "page": 49, "level": 1}}], [{"headings_0": {"content": "ee | eis LER as Pagol Ward Pajule T/C a", "page": 49, "level": 3}}, {"headings_1": {"content": "6 Owelle |", "page": 49, "level": 1}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "~enverprse", "metadata": {"headings": [{"headings_0": {"content": "~enverprse", "page": 49, "level": 2}}, {"headings_1": {"content": "ee | eis LER as Pagol Ward Pajule T/C a", "page": 49, "level": 3}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Snes House hold reg gisters \n14:5, PADER Parish le", "metadata": {"headings": [{"headings_0": {"content": "~enverprse", "page": 49, "level": 2}}, {"headings_1": {"content": "ee | eis LER as Pagol Ward Pajule T/C a", "page": 49, "level": 3}}, [{"headings_0": {"content": "~enverprse", "page": 49, "level": 2}}, {"headings_1": {"content": "ee | eis LER as Pagol Ward Pajule T/C a", "page": 49, "level": 3}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "metadata": {"headings": [{"headings_0": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}, {"headings_1": {"content": "~enverprse", "page": 49, "level": 2}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}, {"headings_1": {"content": "~enverprse", "page": 49, "level": 2}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. PADERDLG Amoko", "metadata": {"headings": [{"headings_0": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}, {"headings_1": {"content": "~enverprse", "page": 49, "level": 2}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}, {"headings_1": {"content": "~enverprse", "page": 49, "level": 2}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "metadata": {"headings": [{"headings_0": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, {"headings_1": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| kal ward KAL-WARD Acholi Bur  \nRGN \n= \\| \n", "metadata": {"headings": [{"headings_0": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, {"headings_1": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}, [{"headings_0": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, {"headings_1": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}], [{"headings_0": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, {"headings_1": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. \\| PADER DLG \\| Ogom  \nOgom Ogom pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, {"headings_1": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, {"headings_1": {"content": "DLG Bu \"i Luna _ \u2014 na maak Luna PDM SACCO mus", "page": 49, "level": 2}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_5.___|", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nPADER DLG Lagwai Lagwai PADER PDM 17 \\| No \\|", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16. \\| PADER DLG  \n\\| Acoro Ward T/C", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n= \\_\\_\\| a Bhp ne \\_ \n\\\\7.\\_\\_\\_\\\\\\_PADER DLG  \n\\| Owelle Parish \na", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. \\_\\_\\| PADER DLG Golo Latanya Parish  \nNo \\|", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. PADER DLG \\| Wiigweng Acholibiur", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n\\_ \\| cera Wiigweng Acholibiur", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. \\| PADER DLG  \nPagol Ward Pajule T/C  \nPagol Ward Pajule T/C", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nAppendix: 8 Failure to carry out Wealth ranking of households \"'SN \\| Vote Name \\| Parish Name \nRR cS A EE \n\\| Was wealth No. of No. of villages \nra \ni \\|\\_villages \n10 \nout at parish  \nranking was \\| \n\\| PADER DLG Luna PDM SACCO\\_\\_ es  \ne  \n\\|  \n1.  \n\\| \\| Fu  \nPADER DLG Amoko-LatanyaPDM no  \n\\|  \nil ACEO \\|  \nee  \n\\_  \n\u0131 3. \\| PADERDLG KAL-WARD Acholi Bur yes  \n: Town council  \nre ee  \nre \\_ nenne  \nPADER DLG \\| Ogom Ogom pdm  \nno  \n\\|  \nLe Sc 2707055 \\|  \n\\_ 5. \neee \\| AcoroWard T/C NO (82 jo no evidence availed", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}, [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}]], "page": 49, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "17. \\| PADER DLG Owelle Parish", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| No. \\|i", "metadata": {"headings": [{"headings_0": {"content": "_5.___|", "page": 49, "level": 3}}, {"headings_1": {"content": "ERBE PADERDLG | | \u2014_ Town council ie.", "page": 49, "level": 4}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|0O", "metadata": {"headings": [{"headings_0": {"content": "|0O", "page": 50, "level": 2}}, {"headings_1": {"content": "_5.___|", "page": 49, "level": 3}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "noevidenceavailed S\\|", "metadata": {"headings": [{"headings_0": {"content": "|0O", "page": 50, "level": 2}}, {"headings_1": {"content": "_5.___|", "page": 49, "level": 3}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. ao DLG Golo Latanya Parish\n9. PADER DLG Wigweng Acholibiur", "metadata": {"headings": [{"headings_0": {"content": "|0O", "page": 50, "level": 2}}, {"headings_1": {"content": "_5.___|", "page": 49, "level": 3}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\_\\| No \\|7", "metadata": {"headings": [{"headings_0": {"content": "|0O", "page": 50, "level": 2}}, {"headings_1": {"content": "_5.___|", "page": 49, "level": 3}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jo", "metadata": {"headings": [{"headings_0": {"content": "jo", "page": 50, "level": 2}}, {"headings_1": {"content": "|0O", "page": 50, "level": 2}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "evidence", "metadata": {"headings": [{"headings_0": {"content": "jo", "page": 50, "level": 2}}, {"headings_1": {"content": "|0O", "page": 50, "level": 2}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8 | [7", "metadata": {"headings": [{"headings_0": {"content": "8 | [7", "page": 50, "level": 3}}, {"headings_1": {"content": "jo", "page": 50, "level": 2}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PADER DLG Pagol Ward Pajule T/C\\_\\| NO", "metadata": {"headings": [{"headings_0": {"content": "8 | [7", "page": 50, "level": 3}}, {"headings_1": {"content": "jo", "page": 50, "level": 2}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "to evidence", "metadata": {"headings": [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}, {"headings_1": {"content": "8 | [7", "page": 50, "level": 3}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 9: Failure to select and implement prioritized /flaqship  \nprojects \nVs \\| \u201a Parish \\| Name of SACCO  \nList of flagship projects Arethe  \nHow many Number of PDM How many of the How many of the N \\| Name  \nper SACCO flagship enterprises enterprises  \n\\| are enterprises are farming \n\\\\ \\| enterprises are \n\\| projects \\| implementing farming \\|  \ni  \nconsistent flagship projects  \n\\| \\| with the \\| \nenterprises from the priority \n\\| priority \\| \ncommodity list \noo \\| commodities i \\| \\| selected by  \n\\|  \ni \\| boss een nee hei  \n3 \\| 090900  \n\\|  \n\u2014 \\| 1. Luna parish Luna ward Parish  \nvegetable growing, NO  \nsunflower, poultry, simsim,  \n\\| \nsoya beans, piggery, maize i  \n\\|  \ngrowing, Rice, gnuts,  \nbs produce \\_dealers", "metadata": {"headings": [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}, {"headings_1": {"content": "8 | [7", "page": 50, "level": 3}}, [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}, {"headings_1": {"content": "8 | [7", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}, {"headings_1": {"content": "8 | [7", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}, {"headings_1": {"content": "8 | [7", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}, {"headings_1": {"content": "8 | [7", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}, {"headings_1": {"content": "8 | [7", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}, {"headings_1": {"content": "8 | [7", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}, {"headings_1": {"content": "8 | [7", "page": 50, "level": 3}}], [{"headings_0": {"content": "to evidence", "page": 50, "level": 3}}, {"headings_1": {"content": "8 | [7", "page": 50, "level": 3}}]], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ere FS", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Amoko Amoko-Latanya PDM all are in soya bean  \nno  \n\\|  \nee SACCO farming  \n: 3. \\| kal ward KAL-WARD Acholi Bur Sunflower, soyabeans, NO", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| 4. Ogom Ogom Ogom  \nsoya beans, cassava, \n\\| \npiggery, Voluntary saving and loans association, \nsunflower  \nSoya bean, Maize, Sunflower, Piggery, \\_ \n11 \n\u2014\u2014p a Td 5  \nehe", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}, [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}], [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}], [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}], [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}], [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}]], "page": 50, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Acoro Ward Acoro Ward PADER T/C Sunflower, Rice, Maize,", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "17 0  \n\\| \\| PADER T/C Poultry, Soya Beans,  \n\\|  \nPiggery, produce (Buying  \n\\|  \nee a Bu \\| Products ee 2 \n\\| \\| and selling agricultural", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}, [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}]], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Golo Latanya \\| Golo Latanya \u201cParish se Soya Bean, Flower,", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nQwelle Parish Owelle Parish. \u201cSun 10 \n. ; ; ieh", "metadata": {"headings": [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}, [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}], [{"headings_0": {"content": "ere FS", "page": 50, "level": 3}}, {"headings_1": {"content": "to evidence", "page": 50, "level": 3}}]], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pe", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \\_Parish \\| Cassava  \nWiigweng \\_ ee Wiigweng Acholibiur. \\_  \n\\|  \n\\| Sunflower, Goat Rearing, Yes only 2 3 11 11 3 \\_ Acholibiur \nGnuts, Soya bean, Cotton, nce \u2014 ne \\_Piggery, Cassava", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}, [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}]], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. onthe \\| Ward PRIOR  \n\\| Pagol \\_ Pagol Ward Pajule T/C : Poultry, Goat Rearing, Yes Only 1 2  \n11 5 2, Goat Pajule T/C Produce, Piggery", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 10: Failure to follow the stipulated loan application and approval process \nSN Vote Name Parish  \nName of PRF Was the \\| \nDate loan was Loan Amount Were the Were they Remarks Name beneficiary beneficiary obtained  \nloan vetted bya  \nfrom the \nbeneficia village approved PDM ries meeting \\|  \nenterprise  \nselected convened by through the enterprise \\| the groups \n1 T PADER DLG Luna Parish Luna PDM Olanya Okello \n26/07/2023 600,000 NO Yes \\| \\| \\| SACCO Bazilo  \n\\|  \n:  \nAtoo Josephine 22 26/07/2023 1,000,000 NO Yes  \npop Lalam Margret 26/07/2023 \\| 1,000,000 NO Yes \n\\| yess \\| \\| 2 = PADER DLG Amoko Amoko- \\| Okello Charles  \n19/09/2023 1,000,000 NO NO No minutes Latanya Otim \navailed to  \n\\| PDM confirm \\| SACCO beneficia \\| \\|  \n\\| \n\\| . hi No \\|  \ni \\| oketa nelson 19/09/2023 1,000,000 NO minutes \\| availed to \\|  \n\\|  \n\\| i confirm \\| \nbeneficiary \\| \n\\| \\| \n: Atim Dorine 19/09/2023 1,000,000 NO No minutes \\| availed to confirm  \n\\| \na \nbeneficiary \\| 3 PADER DLG kal ward KAL- Oryema Samuel yes \nBE BE I . . ee ee 0  \nNo minutes ena \\_WARD availed to \\| \n12 \nAcholi Bur confirm Town  \nbeneficia council Adiyo Polline  \n1,000,000 NO  \nNo minutes availed to confirm beneficia Akena Bosco  \n1,000,000 NO  \nNo minutes availed to confirm beneficiary ayugi Juliana es 06/09/2023 Y  \nadong Josephine 08/09/2023 Y  \n\\|  \nAkello kala es  \n\u201cLagwai Lagwai Atimango Monica Yes  \n\u201a000,000 NO  \n\\\\  \n\\|  \nPDM Pamela \\|  \n\\| Tabu Francis  \nAcoro Ward Acoro Akech Be  \nNO Yes  \nT/C Ward T/C \\|  \nOdong Geofrey  \n\\| Can Ogura Jimmy  \nOryem Bosco  \nAkullu", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}, [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}], [{"headings_0": {"content": "Pe", "page": 51, "level": 2}}, {"headings_1": {"content": "ere FS", "page": 50, "level": 3}}]], "page": 51, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mr", "metadata": {"headings": [{"headings_0": {"content": "Mr", "page": 52, "level": 11}}, {"headings_1": {"content": "Pe", "page": 51, "level": 2}}], "page": 52, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Owelle Owelle \\_Achelam Charles 06/09/2023 1,000,000 5 \n\\| \\_\\_\\_ NO  \n\\|  \nParish  \nParish Okello Osama  \npp Komakech 1,000,000 NO INE Thomas  \nGolo Golo Adonga Bosco  \nLatanya Latanya Ayaa RoseMa \n08/09/2023 900,000 I\\|NO Yves \\| Okot 1,000,000 NO \ni Parish Parish Anthon \\|  \nPADER DLS Wiigweng Wiigweng  \n1,000,000 \\| NO  \nAcholibiur Acholibiur Obol Walter [Yes 08/09/2023 1,000,000\\} NO. \\|Yy oO n \\| = \\| sie \\|", "metadata": {"headings": [{"headings_0": {"content": "Mr", "page": 52, "level": 11}}, {"headings_1": {"content": "Pe", "page": 51, "level": 2}}, [{"headings_0": {"content": "Mr", "page": 52, "level": 11}}, {"headings_1": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Mr", "page": 52, "level": 11}}, {"headings_1": {"content": "Pe", "page": 51, "level": 2}}], [{"headings_0": {"content": "Mr", "page": 52, "level": 11}}, {"headings_1": {"content": "Pe", "page": 51, "level": 2}}]], "page": 52, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BE", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 52, "level": 2}}, {"headings_1": {"content": "Mr", "page": 52, "level": 11}}], "page": 52, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pagol Ward Pagol Terezina Aol No, Registration  \nMission C was Pajule T/C Ward  \nsupposed to do \\| Pajule T/C piggerry but \\| went for second hand clothese  \n[", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 52, "level": 2}}, {"headings_1": {"content": "Mr", "page": 52, "level": 11}}], "page": 52, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 11: Irreqularities in project implementation", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], "page": 52, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_Nameof\\_\\_\\_\\_Nameof\\| t\\_\\_\\_ Project funded. Remark \\_  \n13 \n", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}, [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}]], "page": 52, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- beneficiary Amount as i \u2018as per \\|  \nSACCO \\_ household \\|  \n\\|  \nper  \n\\_ records \\| evidence  \nA \u201cChanged from enterprise", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], "page": 53, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "i Olanya 600,000 wei\u00dfe \nne ee 600,000 piggery  \n\\* piggery to 1 acre of sim \nLuna sim project \nParish \\\\ 1 \"Luna PD Okello  \ner \n: \nSACCO Bazilo \\\\ \nDue to seasonal ; \n~~ 1,000,000 \\_\\_ \nm ~~ 4,000,000 \\| sunflower \nchanges the beneficiary \"Atoo Josephine  \n\\_ diverted enterprise to  \n\\|  \nmaize and purchase of 2 \npiglets \n\"the funds delayed to \n~~ 1,000,000 \nje ass \u201c1,000,000 maize \nreach the beneficiaries. ~ Lalam Margret\u201d \n\u201athe weather(sunny conditions couldn\u2019t favour the planting of maize and changed \n~2 enterprise to \n4 \\| purchase of : \n", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}, [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}]], "page": 53, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- apig and cow", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], "page": 53, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "14 \n\\_ Amoko- oketaneson  \nOa Beneficiary changed Latanya PDM  \nenterprise and bought a SACCO a 45 \nty  \ncow worth UGX.800,000 and in the UGX.200,000 2 \nI. used it for weeding his gardens \nTBS in PER \\#;", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}, [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}], [{"headings_0": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 2}}]], "page": 53, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "hale", "metadata": {"headings": [{"headings_0": {"content": "hale", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], "page": 54, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "~  \nAtim included the \nDorine  \n\\_ Beneficiary  \nplanting of maize and \u201a  \nwater melon in her \nenterprise of soya beans and also diverted and \npurchased a cow. \nKAL-WARD Oryema samuel Beneficiary changed Acholi Bur  \n\\_ project and purchased 4 Town council  \npiglets and planted soya beans and maize", "metadata": {"headings": [{"headings_0": {"content": "hale", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}, [{"headings_0": {"content": "hale", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "hale", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "hale", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}], [{"headings_0": {"content": "hale", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 11: Irreqularities in project implementation", "page": 52, "level": 3}}]], "page": 54, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eich?", "metadata": {"headings": [{"headings_0": {"content": "eich?", "page": 54, "level": 5}}, {"headings_1": {"content": "hale", "page": 54, "level": 2}}], "page": 54, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Akena Bosco Beneficiary changed \\_ project from soya beans to purchase a cow  \n\\_ \nadong josephine ~~ 1000000 ~~ 1000000 \\| soya bean", "metadata": {"headings": [{"headings_0": {"content": "eich?", "page": 54, "level": 5}}, {"headings_1": {"content": "hale", "page": 54, "level": 2}}, [{"headings_0": {"content": "eich?", "page": 54, "level": 5}}, {"headings_1": {"content": "hale", "page": 54, "level": 2}}]], "page": 54, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"Beneficiary", "metadata": {"headings": [{"headings_0": {"content": "\"Beneficiary", "page": 55, "level": 8}}, {"headings_1": {"content": "eich?", "page": 54, "level": 5}}], "page": 55, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "changed enterprise to piggery where she purchased 4 piglets \nThe change was due to delayed receipt of funds which didn\u2019t favor the  \n\\_ \nplanting of soya bean \n~ 1,000,000 1,000,000 \\| beans akello kala soya \nBeneficiary Deals in Soya Bean  \n\\_ \n\u2018Lagwai PDM Atimango Monica ~1,000,000 1,000,000 \\| Maize and \n\\| \u2018Beneficiary dealing in PADER Lagwai \\|  \nDLG Pamela sunflower Produce \\| produce \\|  \n\\| \ndealers \n~~ 1,000,000 1,000,000 f piggery  \nTabu Francis two", "metadata": {"headings": [{"headings_0": {"content": "\"Beneficiary", "page": 55, "level": 8}}, {"headings_1": {"content": "eich?", "page": 54, "level": 5}}, [{"headings_0": {"content": "\"Beneficiary", "page": 55, "level": 8}}, {"headings_1": {"content": "eich?", "page": 54, "level": 5}}], [{"headings_0": {"content": "\"Beneficiary", "page": 55, "level": 8}}, {"headings_1": {"content": "eich?", "page": 54, "level": 5}}], [{"headings_0": {"content": "\"Beneficiary", "page": 55, "level": 8}}, {"headings_1": {"content": "eich?", "page": 54, "level": 5}}], [{"headings_0": {"content": "\"Beneficiary", "page": 55, "level": 8}}, {"headings_1": {"content": "eich?", "page": 54, "level": 5}}], [{"headings_0": {"content": "\"Beneficiary", "page": 55, "level": 8}}, {"headings_1": {"content": "eich?", "page": 54, "level": 5}}], [{"headings_0": {"content": "\"Beneficiary", "page": 55, "level": 8}}, {"headings_1": {"content": "eich?", "page": 54, "level": 5}}], [{"headings_0": {"content": "\"Beneficiary", "page": 55, "level": 8}}, {"headings_1": {"content": "eich?", "page": 54, "level": 5}}], [{"headings_0": {"content": "\"Beneficiary", "page": 55, "level": 8}}, {"headings_1": {"content": "eich?", "page": 54, "level": 5}}]], "page": 55, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Beneficiary bought", "metadata": {"headings": [{"headings_0": {"content": "Beneficiary bought", "page": 55, "level": 8}}, {"headings_1": {"content": "\"Beneficiary", "page": 55, "level": 8}}], "page": 55, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PADER Acoro Ward Acoro Ward Akech Betty \npiglets \n1,000,000 1,000,000 \\| Produce  \n\\_  \nDLG T/C T/C Odong Geofrey 1,000,000 1,000,000 \\| Maize  \nBeneficiary Invested in \\| \nSecond hand clothes instead of maize \n16 \nin os", "metadata": {"headings": [{"headings_0": {"content": "Beneficiary bought", "page": 55, "level": 8}}, {"headings_1": {"content": "\"Beneficiary", "page": 55, "level": 8}}, [{"headings_0": {"content": "Beneficiary bought", "page": 55, "level": 8}}, {"headings_1": {"content": "\"Beneficiary", "page": 55, "level": 8}}], [{"headings_0": {"content": "Beneficiary bought", "page": 55, "level": 8}}, {"headings_1": {"content": "\"Beneficiary", "page": 55, "level": 8}}], [{"headings_0": {"content": "Beneficiary bought", "page": 55, "level": 8}}, {"headings_1": {"content": "\"Beneficiary", "page": 55, "level": 8}}], [{"headings_0": {"content": "Beneficiary bought", "page": 55, "level": 8}}, {"headings_1": {"content": "\"Beneficiary", "page": 55, "level": 8}}], [{"headings_0": {"content": "Beneficiary bought", "page": 55, "level": 8}}, {"headings_1": {"content": "\"Beneficiary", "page": 55, "level": 8}}]], "page": 55, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ia", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], "page": 56, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oR 5 \n\\|  \n\u201cCan Ogura jimmy 1,000,000 1,000,000 Piggery  \n\\| By the time Inspection pigs were not found \\\\ : \n\\| at the beneficiaries home  \n\\|  \n7  \nPADER Parish Beneficiary Planted \nOwelle  \nOwelle Parish AchelamChales 1,000,000\u00b0 \u00b0 1,000,000 Soya Bean  \n\\|  \nDLG  \n\\| \\| i \\| Soya Bean \\|  \n\\|  \n\\|  \n\\| \n1 \n\\| \\| Okello Osama 1,000,000 1,000,000 Soya Bean  \n:  \ni  \n\\|  \n\\| \\|  \ni  \n/  \n\\|  \n\\|  \n\\| \n\\| \\| \n8 PADER Golo Latanya Golo Latanya \\| Adonga Bosco  \n\\| 1,000,000 1,000,000 Sun and a \n\\| Flower  \n7 \\\\ Beneficiary operates a \\| DLG Parish Parish 1 : ' shop for general  \nshop.  \ni \\_ merchandise \\| \\|  \ni  \n\\| \n\\| \nAyaa 900,000 \\| 900,000 Soya Bean and \nRoseMary \\| \\|  \nBeneficiary planted Soya i \u0131 produce  \n\\_ bean and also deals in  \n\\| \n\\_ selling and buying maize grain  \n.  \n\\|  \n\\|  \n\\| \n17 \n\\| Okot Anthony \u2014\u2014\u2014\u2014S\u2014\u00ab1,000,000 \u00b01,000,000 \\| SoyaBen  \n; Beneficiary planted soya\u201d bean \nPADER Wiigweng Wiigweng \nOjara Denis Oloya. \\_1,00000 . 1,000,000 \\| Applied G-nuts  \nfor  \nThe beneficiary deals in DLG Acholibiur Acholibiur  \nbut currently  \nbuying and selling of doing produce maize due weather  \n\\_ constraints \n\u2014  \nOTTI Charles 1,000,000 Goat Rearing", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}, [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": 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"level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}], [{"headings_0": {"content": "ia", "page": 56, "level": 3}}, {"headings_1": {"content": "Beneficiary bought", "page": 55, "level": 8}}]], "page": 56, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00b0_1,000,000", "metadata": {"headings": [{"headings_0": {"content": "\u00b0_1,000,000", "page": 57, "level": 1}}, {"headings_1": {"content": "ia", "page": 56, "level": 3}}], "page": 57, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The beneficiary bought 3 goats from the Pdm Money \n10 PADER Ward PagolWard : 1,000,000 Pagol \\_\\_Terezina Aol 1,000,000 Second hand DLG Pajule T/C Pajule T/C  \nclothes \n18 \nThe beneficiary Invested all the money in selling", "metadata": {"headings": [{"headings_0": {"content": "\u00b0_1,000,000", "page": 57, "level": 1}}, {"headings_1": {"content": "ia", "page": 56, "level": 3}}, [{"headings_0": {"content": "\u00b0_1,000,000", "page": 57, "level": 1}}, {"headings_1": {"content": "ia", "page": 56, "level": 3}}], [{"headings_0": {"content": "\u00b0_1,000,000", "page": 57, "level": 1}}, {"headings_1": {"content": "ia", "page": 56, "level": 3}}], [{"headings_0": {"content": "\u00b0_1,000,000", "page": 57, "level": 1}}, {"headings_1": {"content": "ia", "page": 56, "level": 3}}]], "page": 57, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "te", "metadata": {"headings": [{"headings_0": {"content": "te", "page": 57, "level": 6}}, {"headings_1": {"content": "\u00b0_1,000,000", "page": 57, "level": 1}}], "page": 57, "document_name": "Pader District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "E  \nr ; second hand clothes", "metadata": {"headings": [{"headings_0": {"content": "te", "page": 57, "level": 6}}, {"headings_1": {"content": "\u00b0_1,000,000", "page": 57, "level": 1}}], "page": 57, "document_name": 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\ No newline at end of file
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+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF PALLISA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], "page": 1, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable cf. Contents  \n- \nEEE ii \nBE Re iv cesarean ac scr SE RR eR ea econo \nPIE  \n1 nee EEE \nBASIS FOR DPINIEN  \n1 en nn \na EEE SEE 1 \nLY IMPLEMERTATORN GF THE APPROVEB BUDGET  \n1 nenn nn \n2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL.......nessnesnesennnnennnnennnnnnnnnn 11 \nEMPHASIS OF MATTER scasssa  \nTs seuss cssstsnsiaseannansannereansssnsasenanesanenonsnonannesantasconsnsacionanesieenqueauaienduan mnwneanisen \n=0 WANRECOVERED YLP ANGE UIWER FUNDE  \n15 nn. icin vincennrna nnniacaminanamenaNennniNN \nTRIER DEN 15 ee \n4.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS)..15 \n", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}, [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}]], "page": 1, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "41. REVIEW OF EDUCATION DEVELOPMENT GRANT  \n15 un nn", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], "page": 2, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": "Ad Stele SIGCInictUI0 lancasnon  \n15 amen eaES \nck, \u00abCES OT TT cere  \n16 teaser eae ea ma She alacaiansesnsnanmamannnaciin \n4.1.2.1 Selection of schools/projects for Education Development grant.........eeeeee. 16 \n4.1.2.2 \nFailure to undertake mitigation measures for Projects/programs with related EISITOHBERIE are Bi ON une 16 4.1.2.3 Under absorption of Education Development grant ........ueseeeeenseneenenn 17 \n4.1.2.4 \nFailure of user committees to oversee implementation of Projects/programs ........ 17 \neA rk Mest TEI TT AIT  \n18 canes ic eS Ca eGR. \nEnea PRINTER 18 \n2 PU Er TVR are 19 coe eerste ree sei cinccceeccnceeeceee \n42.2.1 \u2018(FPAl@SS 1 TAG CISCIEUTIOTY Of PROJECTS:  \n19 nennen 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a a en: \nea el \u2014 i ge tl \\| PublicFinanceManagementAct ssi -  \n\u201c\\| Public Finance Management R Regul: OO .", "metadata": {"headings": [{"headings_0": {"content": "Deduction", "page": 4, "level": 2}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 2}}, [{"headings_0": {"content": "Deduction", "page": 4, "level": 2}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 2}}]], "page": 4, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "metadata": {"headings": [{"headings_0": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}, {"headings_1": {"content": "Deduction", "page": 4, "level": 2}}], "page": 4, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Permanent Secretary \\| Secretary to Treasury alii \\| Treasury Single Account en", "metadata": {"headings": [{"headings_0": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}, {"headings_1": {"content": "Deduction", "page": 4, "level": 2}}], "page": 4, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7 \u2018Treasury Sub Single Account OE", "metadata": {"headings": [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], "page": 4, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Uganda Banker\u2019 Aston \\| Uganda Consolidated Fund BO \nu \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF PALLISA 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 Pallisa 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 Pallisa 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": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}, [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}]], "page": 4, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"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 District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of  \naudit of the financial statements as a \nEntities prepare budgets every year which provide expected revenue and expenditure for the year. The budgets are supported by work plans that show what specific activities and out-puts the funds will be spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Pallisa District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.45,571,268,486 out of which UGX.45,334,731,276 was warranted as shown below;  \nBudget UGX  \nWarrants  \n% age of warrants \\_\\_\\_\\_\\_000\" (A) UGx \"000\" (B)  \nj 27,006,487 \\| 27,006,487  \n[2 Wonswage) [12604905 120 \\| \nfrets rae 1", "metadata": {"headings": [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}, [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}]], "page": 5, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aeaaa7at", "metadata": {"headings": [{"headings_0": {"content": "aeaaa7at", "page": 6, "level": 4}}, {"headings_1": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}], "page": 6, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "oem", "metadata": {"headings": [{"headings_0": {"content": "oem", "page": 6, "level": 4}}, {"headings_1": {"content": "aeaaa7at", "page": 6, "level": 4}}], "page": 6, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.45,334,731,276, I reviewed expenditure on activities/outputs worth UGX.29,923,366,449 (66%) as summarised in the table below; \nDetails  \nActual expenditure Cumulative Actual Cumulative %age \n5 Wage expenditure (Payroll", "metadata": {"headings": [{"headings_0": {"content": "oem", "page": 6, "level": 4}}, {"headings_1": {"content": "aeaaa7at", "page": 6, "level": 4}}, [{"headings_0": {"content": "oem", "page": 6, "level": 4}}, {"headings_1": {"content": "aeaaa7at", "page": 6, "level": 4}}], [{"headings_0": {"content": "oem", "page": 6, "level": 4}}, {"headings_1": {"content": "aeaaa7at", "page": 6, "level": 4}}]], "page": 6, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "audit/FS-audit)", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "oem", "page": 6, "level": 4}}], "page": 6, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Education grant - Formerly SFG \n(UGX) expenditure out of total 25,533,967,131 25,533,967,131 \n4 (Infrastructure) 905,709,665] \u201427,066,620,721\\|  \n60 \n6 Micro Irrigation Scale  \n334,135,159 28,003,079,412 62 7 Water development grant (Piped 780,131,283 28,783,210,695 63 \nspecial audit report on salary payroll and a summary of the key findings reported in Sectio n 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review.", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "oem", "page": 6, "level": 4}}, [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "oem", "page": 6, "level": 4}}], [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "oem", "page": 6, "level": 4}}], [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "oem", "page": 6, "level": 4}}], [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "oem", "page": 6, "level": 4}}], [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "oem", "page": 6, "level": 4}}]], "page": 6, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[no Observation", "metadata": {"headings": [{"headings_0": {"content": "[no Observation", "page": 7, "level": 3}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 8}}], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \\_\\_\\| 1.1 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, the entity was supposed to collect local The  \nAccounting revenue to the tune of UGX.350,775,739; however by the end of the year Officer should  \nonly UGX.293,986,871 had been collected representing 84% performance as Undertake  \nshown in the table below and detailed in Appendix 1.", "metadata": {"headings": [{"headings_0": {"content": "[no Observation", "page": 7, "level": 3}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 8}}], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "comprehensive", "metadata": {"headings": [{"headings_0": {"content": "comprehensive", "page": 7, "level": 8}}, {"headings_1": {"content": "[no Observation", "page": 7, "level": 3}}], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Source", "metadata": {"headings": [{"headings_0": {"content": "Source", "page": 7, "level": 3}}, {"headings_1": {"content": "comprehensive", "page": 7, "level": 8}}], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Approved budget Actual Collections Variance enumeration of all \\_\\_  \n\\|  \n;  \nTax Revenues 183,784,000 184,916,000 -1,132,000 traders, constitute a functional land board er] and institute measures \nof \nIn addition, a review of IFMS records revealed that out of the reported actual \ncollecting the planned collections of UGX.293,986,871, only UGX.229,261,500 (78) was warranted revenue.  \nfor spending leaving a balance of UGX.64,725,371 not warranted in the year  \nunder review. \nUnder collection of Local revenue and failure to warrant all the receipts denied the entity resources for implementation of the planned activities. \nThe activities that were either not or partially implemented were not provided by management for further assessment as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Source", "page": 7, "level": 3}}, {"headings_1": {"content": "comprehensive", "page": 7, "level": 8}}, [{"headings_0": {"content": "Source", "page": 7, "level": 3}}, {"headings_1": {"content": "comprehensive", "page": 7, "level": 8}}], [{"headings_0": {"content": "Source", "page": 7, "level": 3}}, {"headings_1": {"content": "comprehensive", "page": 7, "level": 8}}], [{"headings_0": {"content": "Source", "page": 7, "level": 3}}, {"headings_1": {"content": "comprehensive", "page": 7, "level": 8}}], [{"headings_0": {"content": "Source", "page": 7, "level": 3}}, {"headings_1": {"content": "comprehensive", "page": 7, "level": 8}}], [{"headings_0": {"content": "Source", "page": 7, "level": 3}}, {"headings_1": {"content": "comprehensive", "page": 7, "level": 8}}]], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7 Programme", "metadata": {"headings": [{"headings_0": {"content": "7 Programme", "page": 7, "level": 1}}, {"headings_1": {"content": "Source", "page": 7, "level": 3}}], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount not Activities not Purpose and warranted /partially impact ofthe (UGX) implemented unimplemented", "metadata": {"headings": [{"headings_0": {"content": "7 Programme", "page": 7, "level": 1}}, {"headings_1": {"content": "Source", "page": 7, "level": 3}}], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201eactivity.", "metadata": {"headings": [{"headings_0": {"content": "\u201eactivity.", "page": 7, "level": 8}}, {"headings_1": {"content": "7 Programme", "page": 7, "level": 1}}], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "ii enge", "metadata": {"headings": [{"headings_0": {"content": "ii enge", "page": 7, "level": 1}}, {"headings_1": {"content": "\u201eactivity.", "page": 7, "level": 8}}], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "nn ii", "metadata": {"headings": [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}, {"headings_1": {"content": "ii enge", "page": 7, "level": 1}}], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nImplementation Security \n3 Natural Resources, 13,160,362 Not provided Not explained Environment,  \nClimate Change,  \nLand And Water \nDevelopment", "metadata": {"headings": [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}, {"headings_1": {"content": "ii enge", "page": 7, "level": 1}}, [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}, {"headings_1": {"content": "ii enge", "page": 7, "level": 1}}], [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}, {"headings_1": {"content": "ii enge", "page": 7, "level": 1}}], [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}, {"headings_1": {"content": "ii enge", "page": 7, "level": 1}}]], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Observation \\| Recommendation programmes out of which UGX.45,334,731,276 was warranted resulting in a Officer should liaise shortfall of UGX.236,537,210 representing 99 performance.  \nwith MoFPED and other Agencies to The performance of warrants from each of the programmes from which the ensure  \nthat all entity was allocated funds is shown in table below;  \nbudgeted funds are Programme Approved Warrants Variance realized and Budget (UGX) (UGX) (UGX) Bn management should carry out analysis to identify all the affected activities as a result  \nfor 9 implementation in the Natural 255,437,541 240,760,011 14,677,530 94 subsequent FY. resources,  \nenvironment,  \nclimate change  \nPrivate sector 755,309,355 736,429,963 18,879,392  \ndevelopment  \nIntegrated 3,399,854, 337 3,378,973, 223 20,881,114  \ntransport  \ninfrastructure  \nand services  \nHuman capital 30,247,908,288 30,224,663,088 23,245,200 100  \ndevelopment  \nPublic sector 950,766,449 905,933,846 44,832,603  \ntransformation  \nCommunity 1,295,016,998 1,256,016,998 39,000,000  \nmobilization  \nand mindset  \nchange  \nGovernance 12,000,000 12,000,000  \nand securit:  \n\\|  \nDevelopment 6,441,658,111 6,403, 103,441 38,554,670  \nplan  \nimplementatio  \nn  \nTourism 8,277,308 3,277,308 5,000,000  \nDevelopment  \n45,571,268,486 45,334,731,276\\| 236,537,210 \\|99 \nThe UGX.236,537,210 that was not warranted was meant for the following activities which were either partially or not implemented at all;  \nProgramme \nAmount not Activities not Purpose and impact of warranted /partially the unimplemented implemented activity  \nAgro- 31,466,701 Agricultural Purpose Industrialization Cluster Road chokes and facilitation of \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}, {"headings_1": {"content": "ii enge", "page": 7, "level": 1}}, [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}, {"headings_1": {"content": "ii enge", "page": 7, "level": 1}}], [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}, {"headings_1": {"content": "ii enge", "page": 7, "level": 1}}], [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}, {"headings_1": {"content": "ii enge", "page": 7, "level": 1}}]], "page": 8, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "er Human", "metadata": {"headings": [{"headings_0": {"content": "er Human", "page": 9, "level": 2}}, {"headings_1": {"content": "nn ii", "page": 7, "level": 1}}], "page": 9, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital 23,245,200 Not provided Not explained \nIntegrated 44,832,603 Planned Purpose transport drainage Improved accessibility infrastructure  \nworks of  \nmobility to access  \nand services  \nPallisa -Olok- goods and services Apapa and across the district Omare swamp", "metadata": {"headings": [{"headings_0": {"content": "er Human", "page": 9, "level": 2}}, {"headings_1": {"content": "nn ii", "page": 7, "level": 1}}, [{"headings_0": {"content": "er Human", "page": 9, "level": 2}}, {"headings_1": {"content": "nn ii", "page": 7, "level": 1}}]], "page": 9, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Impact were not", "metadata": {"headings": [{"headings_0": {"content": "er Human", "page": 9, "level": 2}}, {"headings_1": {"content": "nn ii", "page": 7, "level": 1}}], "page": 9, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": "Improved access to implemented goods and services not achieved  \nNatural 25,839,638 Not provided Not explained Resources,  \nEnvironment,  \nClimate Change,  \nLand And Water", "metadata": {"headings": [{"headings_0": {"content": "er Human", "page": 9, "level": 2}}, {"headings_1": {"content": "nn ii", "page": 7, "level": 1}}], "page": 9, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fe Public", "metadata": {"headings": [{"headings_0": {"content": "Fe Public", "page": 9, "level": 2}}, {"headings_1": {"content": "er Human", "page": 9, "level": 2}}], "page": 9, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sector  \n38,554,670 \na Not provided  \na Not explained \nThe Accounting Officer explained that the network for IFMS & PBS was not stable during the time of audit to enable them provide activities not implemented under Natural Resources, Environment, Climate Change, Land and Water and Public Sector Transformation program. \n1.3  \nPerformance of External Assistance  \nThe District realized and warranted UGX.178,990,000 from external assistance as in the approved budget. \n1.4 Utilization of Warrants  \nOut of the total warrants of UGX.45,334,731,276 availed during the year, The  \nAccounting UGX.42,980,923,492 was utilized by the entity resulting in un-utilized Officer should follow warrants of UGX.2,353,807,784 representing utilization of 95 as shown in the up the matter with table below;  \nrelevant authorities to Programme Warrants Utilized Un utilized ensure that vacant Availed (UGX) warrants warrants positions especially (UGX)  \nthose on replacement basis are filled, seek", "metadata": {"headings": [{"headings_0": {"content": "Fe Public", "page": 9, "level": 2}}, {"headings_1": {"content": "er Human", "page": 9, "level": 2}}, [{"headings_0": {"content": "Fe Public", "page": 9, "level": 2}}, {"headings_1": {"content": "er Human", "page": 9, "level": 2}}], [{"headings_0": {"content": "Fe Public", "page": 9, "level": 2}}, {"headings_1": {"content": "er Human", "page": 9, "level": 2}}], [{"headings_0": {"content": "Fe Public", "page": 9, "level": 2}}, {"headings_1": {"content": "er Human", "page": 9, "level": 2}}], [{"headings_0": {"content": "Fe Public", "page": 9, "level": 2}}, {"headings_1": {"content": "er Human", "page": 9, "level": 2}}]], "page": 9, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cAgro-", "metadata": {"headings": [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}, {"headings_1": {"content": "Fe Public", "page": 9, "level": 2}}], "page": 9, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"2,173,573,398 \\| 1,891,421,563 \\| 282,151,835  \ntimely guidance on industrialization  \nthe functionality of Natural 240,760,011 240,079,857 680,154 \nNo Observation Recommendation mobilization and  \nmindset change  \nGovernance and  \nsecuri  \nDevelopment 6,403, 103,441 6,374,905,194 28,198,247 100  \nplan  \nimplementation  \nTourism 3,277,308 3,277,291 100  \nDevelopment  \nTotal 45,334,731,276\\| 42,980,923,492\\| 2,353,807,784 \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nTable showing activities affected by under-utilization of warrants Programme Warrants not Activities affected Reason for the Utilized by the under underutilization of utilization  \nwarrants \n1 Agro- 282,151,835 Recruitment of Late release of industrializa extension workers the  \ntion  \nsupplementary budget (May", "metadata": {"headings": [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}, {"headings_1": {"content": "Fe Public", "page": 9, "level": 2}}, [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}, {"headings_1": {"content": "Fe Public", "page": 9, "level": 2}}], [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}, {"headings_1": {"content": "Fe Public", "page": 9, "level": 2}}], [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}, {"headings_1": {"content": "Fe Public", "page": 9, "level": 2}}], [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}, {"headings_1": {"content": "Fe Public", "page": 9, "level": 2}}]], "page": 9, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2 Developmen 27,769,979  \nFilling of vacant  \nExpiry of the  \nt Plan  \npositions on a  \noffice terms for Implementa  \nreplacement basis one of the  \ntion  \nin Finance and  \nmembers of DSCs audit department which brought not undertaken contradictions in the quorum for a fully constituted DSC to carry out business  \n3 Governance 151,906,673  \nFilling of vacant  \nExpiry of the  \nAnd  \npositions in LLGs  \noffice terms for Security  \none of the members of DSCs which brought contradictions in the quorum for a fully constituted DSC to carry out business  \n4 Human 1,845,333,840 e Planned scope e By close of the capital  \nof the  \nFY the contract developmen  \nconstruction of had not  \nt SEED secondary completed the", "metadata": {"headings": [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}, {"headings_1": {"content": "Fe Public", "page": 9, "level": 2}}], "page": 10, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Observation", "metadata": {"headings": [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], "page": 11, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation out business \nNatural 17,607,845  \nFilling of vacant  \nExpiry of the Resources,  \npositions in natural office terms for Environmen  \nresources \none of the  \nt, Climate  \ndepartment  \nmembers of DSCs Change, which brought Land And  \ncontradictions in Water  \nthe quorum for a fully constituted DSC to carry out business  \nPublic 28,198,247 Payment of Not provided Sector pension and  \nTransformat  \ngratuity  \nion \nThe Accounting Officer explained that ffunds were re-voted pending the lifting of the ban on recruitment. Currently recruitment is only replacement basis.", "metadata": {"headings": [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}, [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}]], "page": 11, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.5 Lack of appropriate performance indicators and targets in the work The  \nAccounting plans  \nOfficer should make a Regulation 11 (2) b of the Public Finance Management Regulations, 2016 follow up on the PBS states that the work plan of a vote shall indicate the key performance technicalities  \nwith indicators to be used to gauge the out-puts.  \nMOFPED to avoid such omissions and Part A of the performance contract for Accounting Officers outlines the core going forward ensure performance requirements against which their performance should be that activities/outputs assessed in regard to achievement of planned results. This requires the implemented  \nare Accounting Officer to be assessed on the extent to which annual key properly planned for performance indicators and targets are achieved for key projects and/or with  \nappropriate programs. \nperformance  \nindicators  \nand I reviewed the approved work plan and sampled 08 outputs with a total of 30  \ntargets.  \nactivities and noted that all outputs did not have clear performance indicators  \nand targets as summarized in the table below and detailed in Appendix 2. \nTable showing performance indicators  \nCategory of  \nNo of No. of No of Expenditure outputs activi Activities activities Amount ties with clear without (UGX)  \nin the performan clear \nObservation  \nRecommendation entry and others were not relevant for the Local Governments. \nImplementation of outputs  \nI assessed the implementation of eight (08) outputs with thirty (30) activities The  \nAccounting worth UGX.3,657,055,111 and noted that;  \nOfficer should devise strategies to ensure Five (05) outputs with twenty three (23) activities and expenditure worth  \nfull implementation of e  \nUGX.2,496,788,458 were fully implemented.  \nplanned outputs. \ne Three (03) outputs with seven (07) activities worth UGX.1,160,266,653 were partially implemented. Out of seven (07) activities, the entity fully implemented two (02) activities; five (05) activities were partially implemented, while none of the activities remained unimplemented. \nTable showing implementation of outputs  \nCategory No of No. of No of No of Expendit of \nactivities Activiti activiti activities ure outputs in the es fully es not Amount outputs implem partiall impleme (UGX ented y nted  \nimplem \n23 21 02 implemente  \nd outputs  \nPartially  \nimplemente  \nd outputs \nPartial implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the following planned activities. \nPartially implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}, [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}]], "page": 11, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of two (02) - 5 stance pit latrines in primary schools\n2. Supply oftwenty (20) four-3 seater desks in primary schools\n3. Supervision visits of six (06) PDM SACCOS\n4. Three 3 quarterly monitoring of on-going DDEG projects and report compilation\n5. Manual routine maintenance of 109 kms using mobile gangs conducted.\n6. Drainage works (installation) of culverts on 2 roads (Pallisa -Olok-Apapa and Omare swamp)\n7. Water quality testing for 2 water sources", "metadata": {"headings": [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], "page": 12, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 14, "level": 3}}, {"headings_1": {"content": "Observation", "page": 11, "level": 3}}], "page": 14, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "constructed and desks supplied to Grant  \nprimary schools. I noted that all projects sampled were implemented to the expectations. \nConstruction of Akadot Seed Not sure whether the targeted School was still under progress completion dates will be achieved where structures were at roofing because of slow progress. This may stage. Project signage had not lead to delayed service delivery  \nbeen installed yet this is one of the  \nitems under preliminaries. \n2.0  \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL  \nIn a letter to the Auditor General dated 29'\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nThe District had a wage budget of UGX.27,254,855,567, out of which UGX.25,533,967,131 (94%) was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 14, "level": 3}}, {"headings_1": {"content": "Observation", "page": 11, "level": 3}}, [{"headings_0": {"content": "Development", "page": 14, "level": 3}}, {"headings_1": {"content": "Observation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 14, "level": 3}}, {"headings_1": {"content": "Observation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 14, "level": 3}}, {"headings_1": {"content": "Observation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 14, "level": 3}}, {"headings_1": {"content": "Observation", "page": 11, "level": 3}}]], "page": 14, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Observation Recommendation 2.1  \nUtilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX.23,434,413,247 and The Accounting Officer should obtained supplementary funding of UGX.3,820,442,320 resulting follow up the matter with into a revised wage budget of UGX.27,254,855,567 which was all relevant authorities to ensure warranted.  \nthat the revoted funds is utilized to fill vacant positions Out of the total warrants, UGX.25,533,967,131 was utilized by the especially  \nthose on DLG resulting in un-utilized warrants of UGX.1,720,888,436 replacement basis are filled representing utilization of 94% as summarized in the table below;  \nApproved Supplemen Revised Warrants Payments Unspent  \nBudget tary UGX. Budget UGX. Bn UGX. Bn Balance  \nUGX. Bn  \nUGX. Bn", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 14, "level": 3}}, {"headings_1": {"content": "Observation", "page": 11, "level": 3}}], "page": 15, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "27.25 27.25 25.25", "metadata": {"headings": [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}], "page": 15, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "records and may complicate the employee service history and specified timeline for retirement procedures. Where the errors in dates of birth increase appropriate action  \nthe length of service, it may lead to the irregular extension of  \nemployee service. \nThe Accounting Officer explained that explained that management advised employees with inconsistencies in their dates of birth to adjust the NIRA dates on National Identity Card to match the IPPS dates which were provided and captured earlier in accordance with guidance from MoPS. \n2.3 \nFindings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the accuracy of the payroll including planning, budgeting and payments for the period of four years (2019/2020-2022/2023).", "metadata": {"headings": [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}, [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}], [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}], [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}]], "page": 16, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I noted that;  \n(a)\\} Payment of salary using wrong scales and notches  \nA comparison of the base pay as per IPPS payroll registers with the The Accounting Officer should base pay as per salary structure revealed that 932 staff were paid reconcile payrolls on a on a wrong scale/notches leading to an overpayment of monthly basis to ensure that UGX.239,999,291 and underpayment of UGX.222,369,923.  \nsalaries are paid accurately as per the salary scales and I note that capturing of employee records on wrong scale/notches budget for annual salary was attributed to failure by management to effectively follow annual increments where necessary. salary increments as per the approved salary structure and In addition, the HCM system reconciliations.  \nshould be reviewed by the Ministry of Public Service to Capturing of employee records on wrong scale/notches distorted the automate the increments implementation of the wage budget. Underpayment negatively since they are based on affects the employees\u2019 livelihood as well as their terminal benefits individual  \nappointment while; over-payments caused a financial loss to the Government.  \nanniversaries. \nThe Accounting Officer explained that some staff had wrong salary segments due to failure to effect annual increments occasioned by insufficient wage. However, all staff with wrong salary steps have been put right following the realization of supplementary wage allocations and those recoveries have been initiated on IPPS for those overpaid.  \nFurthermore, annual salary increments have been captured in the subsequent wage estimates \n2.4  \nManagement of statutory and non-statutory deductions  \nI recomputed and compared the total deductions from the payroll registers with the remittances/payments to establish whether all the deductions were made to the \nEconomic Development after reconciling with the Payroll registers from Ministry of Public Service. However, under remittances were occasioned by exceptions made of staff not eligible for payment each month and this anomaly has been coming from the fact that management used the payment files for payment. Going forward, management will be reconciling the payroll and the payment files so as to remit the correct amounts and all the under remittances shall be made good", "metadata": {"headings": [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}, [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}], [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}], [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}]], "page": 16, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Over /under remittance of non-statutory deductions  \nI compared the deductions in the IPPS/HCM payroll registers with The Accounting Officer should the remittances/payments and I observed an over and under- put in place controls to ensure remittance of UGX.29,740,287 and UGX.64,287,077.  \nthat non-statutory deductions are always ac\\_ accurately Over-remittance constrains resources allocated to pay the wage bill computed and promptly paid while under-remittance creates obligations to the District that could as per the payroll register. In result in fines and penalties. Furthermore, over-remittance creates addition, the amounts over avenues for siphoning funds through the creation of fictitious remitted should be followed suppliers/ beneficiaries in the system.  \nup with a view of recovery \nThe Accounting Officer explained that deductions were paid based on the payment file from Ministry of Finance, Planning and Economic Development after reconciling with the Payroll registers from Ministry of Public Service. However, under remittances were occasioned by exceptions made of staff not eligible for payment each month and this anomaly has been coming from the fact that management used the payment files for payment. Going forward, management will be reconciling the payroll and the payment files so as to remit the correct amounts and all the under remittances shall be made good", "metadata": {"headings": [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}, [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}]], "page": 17, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 19, "level": 3}}, {"headings_1": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}], "page": 19, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], "page": 21, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "536,892,953 \\| 524,373,030 \\| 12519923 8 \\| \\| \nThe Accounting Officer explained that the un-spent balance was due to the failure by the contractor to deliver desks on time. \nThe Accounting Officer explained that the procurement process delayed to start leading to delay in getting service providers hence delay in-execution and completion of works. \nDistrict/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at district/municipality level. \nI noted that 08 projects worth UGX.506,920,000 were not sufficiently supervised by their respective user committees. See the details in the table below; \nUser committees involved  \n. in project supervision  \n> \nUser committees not involved in project supervision \nTotal \nThis may lead to misuse of project funds and unsatisfactory works.  \nThe Accounting Officer promised to increase on the monitoring and supervision. Recommendation \nThe Accounting Officer should ensure that user committees are in place for effective supervision and monitoring of projects. \n4.2 WATER DEVELOPMENT GRANT \nThe Water Development Grant is a government program to achieve Sustainable Development Goal No.6, which aims to attain universal and equitable access to safe and affordable drinking water by 2030. In line with this, the NDP III also aims at increasing access to safe and clean water and sanitation\u2014rural water supply and sanitation cover communities with populations between 1,500 and 5,000\u2019. \nI designed audit procedures to assess the utilization of the development grant and the effectiveness of implemented water infrastructure in improving sustainable access to safe water by rural communities in Uganda. The following were my findings; \n4.2.1 Positive observation \nI reviewed the water grant work plans and noted that all of the budgeted \u00b0 \nprojects were provided for in the approved five-year development plan. I noted that all of the approved projects in the work plan were eligible", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}, [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}]], "page": 21, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mi", "metadata": {"headings": [{"headings_0": {"content": "Mi", "page": 26, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 3}}], "page": 26, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "water piped system  \nare existence \nWithout functional water user committees, the installed facilities are likely to end up vandalised and unclean hence frustrating the overall objective of ensuring access to safe and clean water for all. \n4.3 MICRO SCALE IRRIGATION  \nThe GoU is implementing the micro scale irrigation programme in District/MC/City with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nPallisa District received UGX.334,135,159, out of UGX.334,135,159 budgeted representing 100% performance to implement the following activities. \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Mi", "page": 26, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 3}}, [{"headings_0": {"content": "Mi", "page": 26, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 3}}], [{"headings_0": {"content": "Mi", "page": 26, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 3}}], [{"headings_0": {"content": "Mi", "page": 26, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 3}}], [{"headings_0": {"content": "Mi", "page": 26, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 3}}]], "page": 26, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 2}}, {"headings_1": {"content": "Mi", "page": 26, "level": 2}}], "page": 27, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 2}}, {"headings_1": {"content": "Mi", "page": 26, "level": 2}}], "page": 27, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], "page": 29, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that guidelines are followed and charge expenditure on specified codes. \n4.3.2.3 Inspections  \nBy the time of audit the entity had installed all five (05) irrigation equipment on various farms. I sampled two (02) demonstration sites and undertook procedures to ascertain the extent of service delivery in regards to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The table below refers;  \nActivity Locatio Equipment Value of Pictorial Summary of Audit details n sub- supplier equipment evidence findings (Time, conclusion county and (UGX) \u2018Bns Quality,  \nQuantity, Cost  \nprocureme \nnt \nand reference \nSupply of i Opwat PALI/548/ 19,968,796  \nx  \n\\| \nirrigation Damian eta SUPLS/20 \ndistribution The farmer equipme 22- water tank is should be )  \nnt and \n23/00006 \n\u2018\\| in place and \nsupported to \ninstallatio \nbeing powered address the by Solar challenges n  \nN power and is  \nall in good  \ncondition.  \nSolar panel is  \non top of the  \npowered by tank and  \nsolar system properly  \nsupported by  \n\\|\\| metallic \nmetals. \n\u2018\\| There are 3 \n\\| irrigation Liane ! technologies ne used that is, echnology Drag horse, F rer] \\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}]], "page": 29, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=A) Sprinklers and", "metadata": {"headings": [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], "page": 29, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Drip line  \n\\| technology. \n\u00ab<1 \nrequired to keep moving around while \nirrigating like drag horse technology where a small area can be covered. \n\\|  \nSupply of Pallisa PALI/548/ 6,193,000 % Functional. irrigation Town SUPLS/20  \nequipme Counci 22- \nIdistributi The farmer t  \nis i should be i \nnt and \\| 23/00006 : i supported to installatio es address the \nn \nchallenges \ntechnologies are Drag horse, Sprinkler and drip water. \nChallenge The project was affected \nby water logging and all the \nvegetable(cab bages, onions \nwere \ndestroyed). The farmer is \nplanning to start planting animal grass. \nThe district has deployed an Agriculture Extension Officer to each of the demo site and to continue providing essential services to farmers \nI advise the Accounting Officer to continue providing extensional services to farmers to overcome the challenges faced. \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.4.1 Positive Observation  \nThe District received UGX.1,948,217,996 as budgeted representing 100% performance I observed that the district possesses land titles for UGIFT projects under implementation. \n4.4.2 Areas of improvements  \n4.4.2.1 Under absorption of funds  \nOut of UGX.1,948,217,996 released, UGX.1,265,643,609 (94%) had been spent, resulting in an under absorption of UGX.682,574,387, as indicated in the table below; \nFunds released Expenditure (UGX) Unspent (UGX) %age of funds", "metadata": {"headings": [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}, [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}]], "page": 29, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 31, "level": 4}}, {"headings_1": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}], "page": 31, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "absorbed", "metadata": {"headings": [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], "page": 31, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,948,217,996 \u201c1,265,643,609 ~ 682,574,387 \u2014 \nUnder absorption of released funds negatively affected implementation of the project to the expected level and as a result the un-spent balance was swept back to treasury. \nThe Accounting Officer explained that by close of the financial year the contractor had not completed the works to qualify for the payment due to delays in approval of the variation. \nRecommendation  \nThe Accounting Officer should make a follow up with relevant authorities to ensure that the un-spent balance is revoted to enable completion of Akadot Seed Secondary School. \n4.4.2.2 \nMonitoring and evaluation of the UGIFT project  \nInstruction 4.31.1 of the Treasury Instructions, 2018 states that Projects shall be monitored to assess progress relative to the implementation plan. Furthermore, Regulation 7(b) of the Local Government Finance and Accounting Regulations, 2007 the executive \nThe Accounting Officer explained that the Motoring/supervision reports are available for verification which were not provided for verification. \nRecommendation \nThe Accounting Officer should ensure that monitoring and supervision of projects are enhanced for timely assessment of progress and on spot interventions.", "metadata": {"headings": [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}, [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}]], "page": 31, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5:2.1 Status \\_implementation\\_of\\_Akadot Seed Secondary School Financial year 2022/23  \nThe construction was on going and expected to be complete by May, 2024. The following were observed during the inspection of the structures;  \ne The construction is ongoing (Workers are on site) though the project delayed to start due to the procedures involved in price adjustments approval.  \noe All classrooms, Administration block, Laboratories (ICT and Science), multipurpose hall, Staff houses were at roofing level awaiting the laying of iron sheets by 11/12/2023. The iron sheets for roofing were at site.  \no The workers were fixing the timbers for ceiling  \noe Teachers houses were at roofing level (3 blocks each accommodating 2 units each)  \nKitchen for teacher were at wall plate level  \ne \n3 latrines for staff were at sub-structure level oe \noe 2 student latrines are under excavation level \nNo signpost of Akadot seed school at the road side yet this item is one of the e \npreliminaries. \nSlow progress of the project may lead to delayed service delivery.  \nAccounting Officer explained that instructions were issued to the Contractor including during the site meetings. The Contractor was halted to install the signage as it was lacking a plate. \nRecommendation \nI advise the Accounting Officer to strengthen the supervision and monitoring to ensure that the project is complete within the set timelines. The Accounting officer should also the contractor to erect the \nVariance \n596,930,002", "metadata": {"headings": [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}, [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}]], "page": 32, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "533,322,728 | 63,607,274", "metadata": {"headings": [{"headings_0": {"content": "533,322,728 | 63,607,274", "page": 33, "level": 3}}, {"headings_1": {"content": "absorbed", "page": 31, "level": 4}}], "page": 33, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of UGX.533,322,728 that was received, the District transferred UGX.252,355,433 (47%) to its lower local governments (one (1) Town council and thirteen (13) sub counties). The balance of UGX.280,967,295 was utilized on District Roads. \nThe shortfall in releases affected implementation of planned activities under Routine manual maintenance and drainage works (installation of culverts) as indicated in table", "metadata": {"headings": [{"headings_0": {"content": "533,322,728 | 63,607,274", "page": 33, "level": 3}}, {"headings_1": {"content": "absorbed", "page": 31, "level": 4}}, [{"headings_0": {"content": "533,322,728 | 63,607,274", "page": 33, "level": 3}}, {"headings_1": {"content": "absorbed", "page": 31, "level": 4}}]], "page": 33, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 33, "level": 2}}, {"headings_1": {"content": "533,322,728 | 63,607,274", "page": 33, "level": 3}}], "page": 33, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Category Plan Variance Audit finding Actual performance  \n\\|  \nPlanned Planned Actual  \nVariance Variance  \nAmount", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 33, "level": 2}}, {"headings_1": {"content": "533,322,728 | 63,607,274", "page": 33, "level": 3}}], "page": 33, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX.", "metadata": {"headings": [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}], "page": 33, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "treated \nRoutine 94,031 121 25,222 109 Failure to ;  \nmanual  \nimplement maintenance the planned \nRoutine 127,682 35 143,973 (26) Un Mechanized  \nauthorized Maintenance  \nexcess expenditure Drainage 4 35,000 2 10,400 2 24,600 Failure to works  \nimplement (installation the planned of culverts) scope Mechanical oo 42,112  \nimprest \nOperational \\| 45,297 costs \n54,815 FE (12,702) Un authorized \nexcess expenditure 46,578 zu (1,281) Un authorized \nexcess expenditure 344,122 158 276,958 8 \nThe Accounting Officer explained that the variance is due to budget cuts by MoFED and the council repurposed 50million from manual routine maintenance funds to Routine machine maintenance because most roads had deteriorated  \nmanual \nKamuge-Kibaale road  \n\u00b0 The road is motorable \n\u00b0 The side road need to be filled with gravel (it has eroded gullies on the side road) o The road needs to be cleared by road gangs(its bushy)  \nRocks on the some part of the road block the water drainage  \nPart of the gravelled road cover 1.5km and the other part covering to 6.0km is graded  \nBelow is the pictorial evidence;", "metadata": {"headings": [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}, [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}], [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}], [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}], [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}], [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}], [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}], [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}], [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}], [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}]], "page": 33, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Eroded a", "metadata": {"headings": [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}], "page": 34, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "gullies NER A an \nKibaale \u2014Akism Road The road is motorable \nSide road needs to be cleared by the road gangs  \nThe constructed bridge (Ongoliasi) needs to be widened and stone pitched. Below is the pictorial evidence; \nRoad section not maintained by the road gangs  \nManual routine maintenance was planned for and Road Gangs are employed \nRecommendation  \nThe Accounting Officer should ensure that the District road network is maintained \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Pallisa DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}, [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}]], "page": 34, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.  \nAs part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: \ne 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  \na material misstatement", "metadata": {"headings": [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}, [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}]], "page": 35, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Eroded a", "page": 34, "level": 3}}], "page": 39, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Sub Counties and Town Councils are incorporated in the DLG\u2019s budget and work plans. \n6.3.2 Late disbursement of funds  \nPara.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 four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nI noted that 6 out of 90 SACCOs did not receive fund in the second and third instalments. However, the short fall was covered up in the last instalment. Implying that the funding delayed by nine (09) months which affected timely funding of beneficiaries as shown in the table below;  \nQuarter Date of  \nNo. of PDM  \nAmount paid on  \nrelease SACCOs paid the date \nDecember 84 2,100,000,000 Delayed funding by six quarter 2022 months", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Eroded a", "page": 34, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Eroded a", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Eroded a", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Eroded a", "page": 34, "level": 3}}]], "page": 39, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a ge", "metadata": {"headings": [{"headings_0": {"content": "a ge", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], "page": 39, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,100,000,000", "metadata": {"headings": [{"headings_0": {"content": "2,100,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "a ge", "page": 39, "level": 3}}], "page": 39, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Delayed funding by nine quarter  \nmonths  \n3, 4th June 2023  \n4,800,000,000  \nquater  \nTal 3 Cd 9,000,000,000 \nConsequently, the objectives of the PDM in the affected parishes may not have been achieved during the year under review. \nThe Accounting Officer explained that the affected SACCOs had challenges with their Accounts, but the District team responded and rectified the Accounts details and finally funds were disbursed in full  \nclose of FY", "metadata": {"headings": [{"headings_0": {"content": "2,100,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "a ge", "page": 39, "level": 3}}, [{"headings_0": {"content": "2,100,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "a ge", "page": 39, "level": 3}}], [{"headings_0": {"content": "2,100,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "a ge", "page": 39, "level": 3}}]], "page": 39, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I reviewed the operations of the PDC and noted the following;  \nThe PDCs were fully constituted as per the Guidelines.  \nThe PDCs held 4 quarterly meetings and other routine meetings as need arose Prepared parish priorities and action plans for the FY 2022/2023.  \nPrepared 4 quarterly performance reports.  \nReceived annual funding for the PDC activities worth UGX.90,000,000 for 90 PDCs to facilitate the implementation of activities.  \nIn the 1\\* quarter UGX.11,250,000 was received for formation of PDM SACCOs 2rd quarter UGX.33,750,000 was received ( UGX .11,250,0000 was used for vetting of members and UGX .22,500,000 was used to facilitate PDC activities). 3\" quarter UGX.22,500,000 was used for Implementation of PDC activities and in the 4\" quarter UGX.22,500,000 was used for implementation of PDC activities  \n\u00b0 Each parish Development committee to receive UGX.250,000.  \nDetails are shown in the table below;  \nDoes the Were Did the PDC Did the PDC Were  \nHow much membership of quarterl prepare prepare quarterly funding the Parish y parish parish 5 year performanc was Development meeting . priorities plan reports received as  \ne  \ncommittee s held? and action stipulated prepared? for the PDC (PDC) include plans for the Annex 2  \nactivities? those FY structure of  \nstipulated in  \n2022/2023 the parish  \nthe  \nas per plan of the  \nguidelines? Annex 1 Governance  \nformat of and  \n(Includes LC II parish Administratio  \nChairperson,  \npriorities of n pillar  \nParish Chief,  \nParish the operational  \nChairperson of \nGovernance manual, Feb. the women and 2022? Council, Parish  \nAdministrati  \nChairperson of  \nthe youth on pillar  \nCouncil, Parish operational  \nChairperson of  \nmanual, Feb.  \npersons with  \nDisability \n2022? Council,  \nChairperson of  \nthe ruling Party  \nat the Parish,  \nand Chairperson  \nof older persons  \nexecutive  \ncommittee the  \nparish or ward  \nelected under", "metadata": {"headings": [{"headings_0": {"content": "2,100,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "a ge", "page": 39, "level": 3}}, [{"headings_0": {"content": "2,100,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "a ge", "page": 39, "level": 3}}], [{"headings_0": {"content": "2,100,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "a ge", "page": 39, "level": 3}}]], "page": 40, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 41, "level": 3}}, {"headings_1": {"content": "2,100,000,000", "page": 39, "level": 3}}], "page": 41, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should prepare parish priorities and action plans for the FY", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 41, "level": 3}}, {"headings_1": {"content": "2,100,000,000", "page": 39, "level": 3}}], "page": 41, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 41, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 41, "level": 3}}], "page": 41, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.3.4", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 41, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 41, "level": 3}}], "page": 41, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Training of the ToTs and Core PDM implementation teams at HLG level  \nPara 27 of PDM - ALG Guide for Supporting HH & EGs In Accessing Loans Under PRF \u2014 Version: Guide 2, Jan 2023 states that after the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops \u2018at each of the 177 Higher Local Governments (HLG). This ToT will target members of the Core PDM Implementation Teams at the HLG.  \nThe 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. \nI observed that;  \no The training of trainers (Core Implementation team) was carried out in Soroti.  \no The training of trainers was attended by prescribed cadres.  \no The training of trainers was first carried out on 1\\* February 2022 to 3% February 2022 before funds were released to PDM SACCOs in November 2022.  \noe The consolidated training report was not prepared for submission to the PDM National Coordinator. See the details in the table below; \nWas the Date of the Did the ToTs  \nWas a consolidated Remarks training of ToT  \nconsists of the PDM training report  \nthe Master training core  \nprepared and  \ntrainers  \nimplementation submitted to the  \nconducted?  \nsecretariat? \n\\| 1/02/2022 to", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 41, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 41, "level": 3}}, [{"headings_0": {"content": "2022/2023.", "page": 41, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 41, "level": 3}}], [{"headings_0": {"content": "2022/2023.", "page": 41, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 41, "level": 3}}], [{"headings_0": {"content": "2022/2023.", "page": 41, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 41, "level": 3}}]], "page": 41, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cNo", "metadata": {"headings": [{"headings_0": {"content": "\u201cNo", "page": 41, "level": 3}}, {"headings_1": {"content": "2022/2023.", "page": 41, "level": 3}}], "page": 41, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "report was  \n\\| Trained by", "metadata": {"headings": [{"headings_0": {"content": "\u201cNo", "page": 41, "level": 3}}, {"headings_1": {"content": "2022/2023.", "page": 41, "level": 3}}], "page": 41, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDM", "metadata": {"headings": [{"headings_0": {"content": "PDM", "page": 41, "level": 3}}, {"headings_1": {"content": "\u201cNo", "page": 41, "level": 3}}], "page": 41, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "03/02/2022 provided secretariat team \nThe Accounting Officer explained that the Training was conducted by the PDM secretariat (National Team) and the District TOTs were invited to participate in the regional training meetings conducted in Soroti. The District will only follow up with Secretariat to access the Training report. \nRecommendation  \nThe Accounting Officer should ensure that consolidated  \nare \nI noted that all the 10 SACCOs sampled were not licensed to take on the business of lending under Microfinance Institutions money lenders act as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "PDM", "page": 41, "level": 3}}, {"headings_1": {"content": "\u201cNo", "page": 41, "level": 3}}, [{"headings_0": {"content": "PDM", "page": 41, "level": 3}}, {"headings_1": {"content": "\u201cNo", "page": 41, "level": 3}}], [{"headings_0": {"content": "PDM", "page": 41, "level": 3}}, {"headings_1": {"content": "\u201cNo", "page": 41, "level": 3}}], [{"headings_0": {"content": "PDM", "page": 41, "level": 3}}, {"headings_1": {"content": "\u201cNo", "page": 41, "level": 3}}]], "page": 41, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 42, "level": 1}}, {"headings_1": {"content": "PDM", "page": 41, "level": 3}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Name of SACCO Is the SACCO Remarks registered under Microfinance  \nInstitutions money  \nlenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 42, "level": 1}}, {"headings_1": {"content": "PDM", "page": 41, "level": 3}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201eresiNo)", "metadata": {"headings": [{"headings_0": {"content": "\u201eresiNo)", "page": 42, "level": 3}}, {"headings_1": {"content": "below;", "page": 42, "level": 1}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Nabitende \\| Nabitende Kasodo ee \"Not licensed with \\| N o Microfinance \nKasodo Kasodo  \no Not licensed with Microfinance \n0  \ni", "metadata": {"headings": [{"headings_0": {"content": "\u201eresiNo)", "page": 42, "level": 3}}, {"headings_1": {"content": "below;", "page": 42, "level": 1}}, [{"headings_0": {"content": "\u201eresiNo)", "page": 42, "level": 3}}, {"headings_1": {"content": "below;", "page": 42, "level": 1}}], [{"headings_0": {"content": "\u201eresiNo)", "page": 42, "level": 3}}, {"headings_1": {"content": "below;", "page": 42, "level": 1}}]], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "T/C", "metadata": {"headings": [{"headings_0": {"content": "T/C", "page": 42, "level": 3}}, {"headings_1": {"content": "\u201eresiNo)", "page": 42, "level": 3}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "fer", "metadata": {"headings": [{"headings_0": {"content": "fer", "page": 42, "level": 3}}, {"headings_1": {"content": "T/C", "page": 42, "level": 3}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "ieee", "metadata": {"headings": [{"headings_0": {"content": "ieee", "page": 42, "level": 3}}, {"headings_1": {"content": "fer", "page": 42, "level": 3}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "| me i", "metadata": {"headings": [{"headings_0": {"content": "| me i", "page": 42, "level": 3}}, {"headings_1": {"content": "ieee", "page": 42, "level": 3}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "d pallisa T/C \n0", "metadata": {"headings": [{"headings_0": {"content": "| me i", "page": 42, "level": 3}}, {"headings_1": {"content": "ieee", "page": 42, "level": 3}}, [{"headings_0": {"content": "| me i", "page": 42, "level": 3}}, {"headings_1": {"content": "ieee", "page": 42, "level": 3}}]], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "T/C", "metadata": {"headings": [{"headings_0": {"content": "T/C", "page": 42, "level": 3}}, {"headings_1": {"content": "| me i", "page": 42, "level": 3}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|6 Kagoli\\_ Palisa No oO", "metadata": {"headings": [{"headings_0": {"content": "T/C", "page": 42, "level": 3}}, {"headings_1": {"content": "| me i", "page": 42, "level": 3}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "withMicrofinance", "metadata": {"headings": [{"headings_0": {"content": "withMicrofinance", "page": 42, "level": 3}}, {"headings_1": {"content": "T/C", "page": 42, "level": 3}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|8 Odwarat Odwarat Olok 19 Ngalwe Ngalwe Olok \n0 \noO \nNot licensed with Microfinance", "metadata": {"headings": [{"headings_0": {"content": "withMicrofinance", "page": 42, "level": 3}}, {"headings_1": {"content": "T/C", "page": 42, "level": 3}}, [{"headings_0": {"content": "withMicrofinance", "page": 42, "level": 3}}, {"headings_1": {"content": "T/C", "page": 42, "level": 3}}], [{"headings_0": {"content": "withMicrofinance", "page": 42, "level": 3}}, {"headings_1": {"content": "T/C", "page": 42, "level": 3}}], [{"headings_0": {"content": "withMicrofinance", "page": 42, "level": 3}}, {"headings_1": {"content": "T/C", "page": 42, "level": 3}}]], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ELEND N oO", "metadata": {"headings": [{"headings_0": {"content": "ELEND N oO", "page": 42, "level": 5}}, {"headings_1": {"content": "withMicrofinance", "page": 42, "level": 3}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not licensed with Microfinance icrofi Boliso1Blisiol No N oO  \nNotlicensed with Microfinance \nAs a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. \nRecommendation  \nThe Accounting should engage the relevant authorities on the matter.", "metadata": {"headings": [{"headings_0": {"content": "ELEND N oO", "page": 42, "level": 5}}, {"headings_1": {"content": "withMicrofinance", "page": 42, "level": 3}}, [{"headings_0": {"content": "ELEND N oO", "page": 42, "level": 5}}, {"headings_1": {"content": "withMicrofinance", "page": 42, "level": 3}}], [{"headings_0": {"content": "ELEND N oO", "page": 42, "level": 5}}, {"headings_1": {"content": "withMicrofinance", "page": 42, "level": 3}}]], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.3.6  \nNon functionality of SACCO committees and sub committees  \nPara 91 of the Parish Development Model, Guide 2 guides that; the executive Committee is the decision making body for the SACCO and has 7 members, the Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans, Production subcommittee is comprised of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nGoing forward, through continuous follow and monitoring, such idle committees will; be recommended for replacement. \nRecommendation  \nThe Accounting Officer should ensure that the other committees are constituted and", "metadata": {"headings": [{"headings_0": {"content": "ELEND N oO", "page": 42, "level": 5}}, {"headings_1": {"content": "withMicrofinance", "page": 42, "level": 3}}, [{"headings_0": {"content": "ELEND N oO", "page": 42, "level": 5}}, {"headings_1": {"content": "withMicrofinance", "page": 42, "level": 3}}], [{"headings_0": {"content": "ELEND N oO", "page": 42, "level": 5}}, {"headings_1": {"content": "withMicrofinance", "page": 42, "level": 3}}]], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "operational.", "metadata": {"headings": [{"headings_0": {"content": "operational.", "page": 43, "level": 2}}, {"headings_1": {"content": "ELEND N oO", "page": 42, "level": 5}}], "page": 43, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.3.7 Failure to select and implement prioritized /flagship projects  \nParagraph 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022 requires each Parish to 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. \nI noted that the following;  \no 02 out of the sampled 10 parishes implemented some selected flagship projects (dairy farming).  \noe All 08 parishes selected flagship projects that were inconsistent with the LG selected priority commodities.  \n1065 out of 1076 (99%) farmer enterprise/households in the sampled SACCOS so ec  \nfar funded had implemented projects that are not from the priority commodity list. Details are in Appendix 7; \nFailure to select and implement prioritized projects may undermine to achieve pillar", "metadata": {"headings": [{"headings_0": {"content": "operational.", "page": 43, "level": 2}}, {"headings_1": {"content": "ELEND N oO", "page": 42, "level": 5}}, [{"headings_0": {"content": "operational.", "page": 43, "level": 2}}, {"headings_1": {"content": "ELEND N oO", "page": 42, "level": 5}}], [{"headings_0": {"content": "operational.", "page": 43, "level": 2}}, {"headings_1": {"content": "ELEND N oO", "page": 42, "level": 5}}]], "page": 43, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 43, "level": 2}}, {"headings_1": {"content": "operational.", "page": 43, "level": 2}}], "page": 43, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Accounting Officer explained that some of the beneficiaries who had selected dairy at the end found out that the funds provided could not afford a diary heifer, and ended up changing to other enterprises without notification to the District management teams.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 43, "level": 2}}, {"headings_1": {"content": "operational.", "page": 43, "level": 2}}], "page": 43, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], "page": 43, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure the implementation of the prioritized and approved projects. In the meantime, the farmers should be visited and an assessment made on the action to be taken. \n6.3.8  \nFailure to provide PDMIS access for the review of loan application and approval process \nThe guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u201c June 2023 on the Implementation of the PDM and disbursement of the PRF provides that subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons. \nI was not provided with PDMIS access to confirm that loan files for 1,076 beneficiaries in the 10 Parishes sampled were selected through the PDMIS. \nFailure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. \nThe Accounting Officer explained that PDMIS Survey to identify the beneficiaries to access PRF funds report has never been accessed by the District Authorities, because exercise was organised by Uganda Bureau of statistics. \nRecommendation \nThe Accounting Officer should ensure that all loan files for beneficiaries are selected through the PDMIS. \n6.3.9 Failure to obtain an insurance policy  \nParagraph 3.7 of the Parish Development model users\u2019 handbook under the Parish revolving fund provides that for farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI noted that all the PRF beneficiaries who carried out farming enterprises in 10 PDM SACCOs did not obtain agricultural insurance policies from UAIS.  \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 of the farmers that are not insured. \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. \nThe Accounting Officer explained that this requirement was dropped by Government for further study, before it could be implemented. \nRecommendation \nIT noted that 10 PDM SACCOs had disbursed UGX. 1,077,000,000 (99%) out of the PRF received of UGX.1, 085,000,000 leaving UGX.8, 000,000 (74%) undisbursed. \nTotal PRF received Total  \n%age disbursed (2021/2022 & Disbursements  \n12022/202232) (Loans)  \n\\|  \n= nn = (A) (B) (C) = (B/A) \\| 1 100,000,000 99,000,000 99% Kasodo \n2 \nKasodo", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}, [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}]], "page": 43, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P= 3", "metadata": {"headings": [{"headings_0": {"content": "P= 3", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 43, "level": 3}}], "page": 45, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee ee [eee \\| pallisa T/C  \nx \nward d pallisa : T/C  \nPa 5 oe ae eee os pallisa T/C  \nKagoli Pallisa 117,000,000 116,000,000  \n1  \n/ \nAkadot Akadot 117,000,000 116,000,000 99% Pallisa \nOlok \nBoliso 1 Boliso 1 117,000,000 116,000,000 99% Boliso 1 \nDelayed and low disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. \nThe Accounting Officer explained that the disbursements were not 100%, for the PRF to beneficiaries by SACCOs, because the banks instituted bank charges and this affected the number of beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "P= 3", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 43, "level": 3}}, [{"headings_0": {"content": "P= 3", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 43, "level": 3}}], [{"headings_0": {"content": "P= 3", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 43, "level": 3}}], [{"headings_0": {"content": "P= 3", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 43, "level": 3}}], [{"headings_0": {"content": "P= 3", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 43, "level": 3}}], [{"headings_0": {"content": "P= 3", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 43, "level": 3}}], [{"headings_0": {"content": "P= 3", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 43, "level": 3}}]], "page": 45, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "P= 3", "page": 45, "level": 3}}], "page": 45, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that technical support is offered during opening of bank accounts to SACCOS to for timely disbursement of PRF. \n6.3.11 Irregularities in project implementation I reviewed loan \ne All projects for the sampled beneficiaries in different PDM SACCOs were in existence. \nDetails are shown in Appendix 8.  \nFailure to undertake funded enterprises undermines the achievement of PDM objectives. \nThe Accounting explained that Some of the beneficiaries did not understand the need to be consistent while implementing the PDM Projects, and ended up changing priorities along the way. However, we intend to conduct further sensitisations, for all beneficiaries before funds are disbursed to their accounts and emphasis made regarding consistence with approved projects.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "P= 3", "page": 45, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "P= 3", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "P= 3", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "P= 3", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "P= 3", "page": 45, "level": 3}}]], "page": 45, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 46, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should strengthen supervision, monitoring and sensitisation mechanisms to address the implementation challenges identified. \n= John F.S. Muwanga AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 46, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORI GINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], "page": 46, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "28\" December, 2023 \nAppendices  \nAppendix 1: Performance of Local Revenue \nTax Revenues \nApproved Actual Variance Collections  \n\\_  \n: \n1 184,781,000 -63,031,000 2 \\_\\|7so000 \\|o 7,500,000 58,834,000 \nNon-Tax Revenues  \nOther property income (disposal of assets) Administrative fees and licenses  \nTotal Revenue \nAppendix 2: Out-puts without appropriate indicators \n8,904,427 13,849,300 -4,944,873 158,087,312 95,221,571 62,865,741 350,775,739 293,986,871 56,788,868 \nProgram Budget Activities Amount Spent Key Appropriate KPI Output  \nperformance as per Auditor's indicator(s) Judgement (Measure) used  \n12-Human 320157- Construction of nineteen 5 536,892,953 Not indicated in Number of stances Capital Primary stance pit latrines in primary  \nDevelopment Education schools  \nServices Supply of seven hundred  \nfour-3 seater desks in 19  \nprimary schools  \nMonitoring and BOQ  \nprocessing \n01-Agro- 000006- 84 supervision visits Industrialization Planning and conducted", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}, [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}]], "page": 46, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 47, "level": 3}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}], "page": 47, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 49, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 47, "level": 3}}], "page": 49, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "12-Huma i \\| \nEducation, provided in the Primary Development Sports and work plan Education skills \nServices 01041101- \n000006- Industrializati Institution Extension Planning al workers and Strengthen trained in Budgeting ing and entire value services Coordinati chain focused  \non skills &  \n01060203-  \nEnabled", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 49, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 47, "level": 3}}, [{"headings_0": {"content": "activities", "page": 49, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 47, "level": 3}}], [{"headings_0": {"content": "activities", "page": 49, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 47, "level": 3}}], [{"headings_0": {"content": "activities", "page": 49, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 47, "level": 3}}]], "page": 49, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "agricultural", "metadata": {"headings": [{"headings_0": {"content": "agricultural", "page": 49, "level": 3}}, {"headings_1": {"content": "activities", "page": 49, "level": 2}}], "page": 49, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "extension", "metadata": {"headings": [{"headings_0": {"content": "agricultural", "page": 49, "level": 3}}, {"headings_1": {"content": "activities", "page": 49, "level": 2}}], "page": 49, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "supervision", "metadata": {"headings": [{"headings_0": {"content": "supervision", "page": 49, "level": 8}}, {"headings_1": {"content": "agricultural", "page": 49, "level": 3}}], "page": 49, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "system  \ndeveloped and operationalised 09-Integrated 04- 09040106- 260002- \n2 Transport Transport Community District , 533,322,728  \nInfrastructure Asset access & Urban and  \nAnd Services Manageme feeder roads Community  \nnt \nconstructed & Access Road maintained to Maintenance facilitate  \nmarket access \nAppendix 4: Diversions through mischarges \nInvoice Department Description/ Purpose EFT / Payment Distribution Account code Correct code Supplier Number Check Date Amount \nHealth Facn for Enviromental 3239475 20-Jan-23 5,000,000 225204- 225202-Environment SAMUKA screening and Devt of  \nMonitoring and Impact Assessment for MUHAMED Enviromental Mgt Plans for  \nSupervision of Capital Works  \n835827 Health Devt Projects  \nital work  \n2 PH20 Health Facn for Social Screening and 3241501 20-Jan-23 5,000,000 225204- 225202-Environment WAMIRE Devt of Social Devt Mgt Pins  \nMonitoring and Impact Assessment for DAWSON for Health Devt projects  \nSupervision of Capital Works  \n865787 capital work  \n3 PL12 Planning Factn for Q2 Technical 1786341 01-Nov- 5,000,000 227001-Travel 225204-Monitoring and MUKESI monitoring for ongoing 22  \nprojects & service delivery  \n\\| \ninland Supervision of capital ROBERT 865683 work  \nPLi Planning Factn to conduct Q2 political 1802920 01-Nov- 5,000,000 227001-Travel 225204-Monitoring and SABAKANYA monitoring 22 inland Supervision of capital MOSES 835889 work  \n5 PLO6 Planning Factn for monitoring of 2569199 08-Dec- 5,000,000 225203- 225204-Monitoring and MUKESI projects in Q2 FY 2022/2023 \nPDNOO9 Production Facilitation for joint  \nand monitoring and supervision \n22  \nAppraisal and Supervision of capital ROBERT 865683", "metadata": {"headings": [{"headings_0": {"content": "supervision", "page": 49, "level": 8}}, {"headings_1": {"content": "agricultural", "page": 49, "level": 3}}, [{"headings_0": {"content": "supervision", "page": 49, "level": 8}}, {"headings_1": {"content": "agricultural", "page": 49, "level": 3}}], [{"headings_0": {"content": "supervision", "page": 49, "level": 8}}, {"headings_1": {"content": "agricultural", "page": 49, "level": 3}}], [{"headings_0": {"content": "supervision", "page": 49, "level": 8}}, {"headings_1": {"content": "agricultural", "page": 49, "level": 3}}], [{"headings_0": {"content": "supervision", "page": 49, "level": 8}}, {"headings_1": {"content": "agricultural", "page": 49, "level": 3}}], [{"headings_0": {"content": "supervision", "page": 49, "level": 8}}, {"headings_1": {"content": "agricultural", "page": 49, "level": 3}}], [{"headings_0": {"content": "supervision", "page": 49, "level": 8}}, {"headings_1": {"content": "agricultural", "page": 49, "level": 3}}], [{"headings_0": {"content": "supervision", "page": 49, "level": 8}}, {"headings_1": {"content": "agricultural", "page": 49, "level": 3}}], [{"headings_0": {"content": "supervision", "page": 49, "level": 8}}, {"headings_1": {"content": "agricultural", "page": 49, "level": 3}}]], "page": 49, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Feasibility", "metadata": {"headings": [{"headings_0": {"content": "Feasibility", "page": 50, "level": 3}}, {"headings_1": {"content": "supervision", "page": 49, "level": 8}}], "page": 50, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "work  \nStudies for  \nCapital Works  \n3240205 20-Jan-23 5,000,000 227001-Travel 225204-Monitoring and TASIMA inland Supervision of capital MARTHA Marketing work NALAPA 865789 7", "metadata": {"headings": [{"headings_0": {"content": "Feasibility", "page": 50, "level": 3}}, {"headings_1": {"content": "supervision", "page": 49, "level": 8}}], "page": 50, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mi PDTNOOL", "metadata": {"headings": [{"headings_0": {"content": "mi PDTNOOL", "page": 50, "level": 1}}, {"headings_1": {"content": "Feasibility", "page": 50, "level": 3}}], "page": 50, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Production Re LPO for supply of fuel to  \nfe 5869219 \\| 15-Jun- 15,000,000 227001-Travel 227004-Fuel, Lubricants TOTAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "mi PDTNOOL", "page": 50, "level": 1}}, {"headings_1": {"content": "Feasibility", "page": 50, "level": 3}}], "page": 50, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Marketing", "metadata": {"headings": [{"headings_0": {"content": "Marketing", "page": 50, "level": 3}}, {"headings_1": {"content": "mi PDTNOOL", "page": 50, "level": 1}}], "page": 50, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "ADV-153 Roads and Payment for repair of LG0083- 1615017 26-Oct-22 5,000,000 227004-Fuel, 228002-Maintenance - LUWANO DAVID Engineering 40 as per engineer\u2019s  \nLubricants and Transport Equipment 1031399 assessment report Oils", "metadata": {"headings": [{"headings_0": {"content": "Marketing", "page": 50, "level": 3}}, {"headings_1": {"content": "mi PDTNOOL", "page": 50, "level": 1}}], "page": 50, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Teer ADV-51", "metadata": {"headings": [{"headings_0": {"content": "Teer ADV-51", "page": 50, "level": 1}}, {"headings_1": {"content": "Marketing", "page": 50, "level": 3}}], "page": 50, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Roads and Payment for repair of LG0083- 1781916 01-Nov- ee 5,000,000 227004-Fuel, 228002-Maintenance - LUWANO DAVID =  \nassessment report Oils  \n10 PL8 Planning Factn for Technical monitoring 5887222 15-Jun- 5,000,000 227001-Travel 225204-Monitoring and MUKESI  \nfor Q4 2022-2023 23 inland Supervision of capital ROBERT 865683 work  \n; 11 WKO1 Water Factn to conduct Envt and 2032806 08-Nov- 5,000,000 263310-Sector 225202-Environment SAMUKA  \n: social screening of boreholes 22 \n46 \nDevelopment Impact Assessment for MUHAMED \\| \nto be drilled in the district and  \nGrant Capital Works 835827 develop ESMP'S for the  \nboreholes \nWKS002 Water Facilitation for carrying out  \n263310-Sector 225204-Monitoring and OKURUT  \nwater quality testing for 40 23  \nDevelopment Supervision of capital FRANCIS  \nwater sources in FY2022/2023  \nGrant work 1080384 Le \\| I Pe pO \n47 \nAppendix 5: Fairness in the distribution of projects \nSub County District Sub-county Variance/ Amount allocated average Water Need to the Sub rate coverage rate County \n\\}a\\_\\|Obolisco 85 jan  \n85.78", "metadata": {"headings": [{"headings_0": {"content": "Teer ADV-51", "page": 50, "level": 1}}, {"headings_1": {"content": "Marketing", "page": 50, "level": 3}}, [{"headings_0": {"content": "Teer ADV-51", "page": 50, "level": 1}}, {"headings_1": {"content": "Marketing", "page": 50, "level": 3}}], [{"headings_0": {"content": "Teer ADV-51", "page": 50, "level": 1}}, {"headings_1": {"content": "Marketing", "page": 50, "level": 3}}], [{"headings_0": {"content": "Teer ADV-51", "page": 50, "level": 1}}, {"headings_1": {"content": "Marketing", "page": 50, "level": 3}}], [{"headings_0": {"content": "Teer ADV-51", "page": 50, "level": 1}}, {"headings_1": {"content": "Marketing", "page": 50, "level": 3}}], [{"headings_0": {"content": "Teer ADV-51", "page": 50, "level": 1}}, {"headings_1": {"content": "Marketing", "page": 50, "level": 3}}], [{"headings_0": {"content": "Teer ADV-51", "page": 50, "level": 1}}, {"headings_1": {"content": "Marketing", "page": 50, "level": 3}}], [{"headings_0": {"content": "Teer ADV-51", "page": 50, "level": 1}}, {"headings_1": {"content": "Marketing", "page": 50, "level": 3}}], [{"headings_0": {"content": "Teer ADV-51", "page": 50, "level": 1}}, {"headings_1": {"content": "Marketing", "page": 50, "level": 3}}]], "page": 50, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "224,503,732", "metadata": {"headings": [{"headings_0": {"content": "224,503,732", "page": 52, "level": 3}}, {"headings_1": {"content": "Teer ADV-51", "page": 50, "level": 1}}], "page": 52, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "[2 \\|kamuge 85st  \n23.82  \n24,000,000 13 \\|Apopong 855", "metadata": {"headings": [{"headings_0": {"content": "224,503,732", "page": 52, "level": 3}}, {"headings_1": {"content": "Teer ADV-51", "page": 50, "level": 1}}], "page": 52, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tt", "metadata": {"headings": [{"headings_0": {"content": "tt", "page": 52, "level": 3}}, {"headings_1": {"content": "224,503,732", "page": 52, "level": 3}}], "page": 52, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "24,000,000", "metadata": {"headings": [{"headings_0": {"content": "tt", "page": 52, "level": 3}}, {"headings_1": {"content": "224,503,732", "page": 52, "level": 3}}], "page": 52, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "metadata": {"headings": [{"headings_0": {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "page": 52, "level": 3}}, {"headings_1": {"content": "tt", "page": 52, "level": 3}}], "page": 52, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "[4 [Age 85 jr 24,000,000 [5 \\|Gogonyo 85 tos 8.92 24,000,000 [6 \\|Kameke 85 72.80  \n12.20  \n24,000,000 \n(8 Kaukura 8579.73 527 24,000,000 [9  \nPutiputi 85 84.26 74 48,000,000 [40 Kibale 85 8837 38.37 24,000,000 \\}11 Opwateta 85 fst \\|42 Palisa 8594384 9.34 24,000,000 \n15.62 \nCHE [15", "metadata": {"headings": [{"headings_0": {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "page": 52, "level": 3}}, {"headings_1": {"content": "tt", "page": 52, "level": 3}}, [{"headings_0": {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "page": 52, "level": 3}}, {"headings_1": {"content": "tt", "page": 52, "level": 3}}], [{"headings_0": {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "page": 52, "level": 3}}, {"headings_1": {"content": "tt", "page": 52, "level": 3}}], [{"headings_0": {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "page": 52, "level": 3}}, {"headings_1": {"content": "tt", "page": 52, "level": 3}}]], "page": 52, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Ks SE | fe", "metadata": {"headings": [{"headings_0": {"content": "[Ks SE | fe", "page": 52, "level": 3}}, {"headings_1": {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "page": 52, "level": 3}}], "page": 52, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 6: Testing of water sources \nWater Source/Project Test Status Test VEsulE ne Aputon \u201cA\u201d, in Kapala Village  \nSuccessful  \nOluwa, in Basera Village  \nSuccessful  \nOmakada, in Omakada Village  \nSuccessful  \n\\| Bungoko, in Budabula Village  \nAngoloi, in Angoloi Village Existing \nAgurur P/s, in Agurur Village Existing F \n7 Oculai, in Oculai Village", "metadata": {"headings": [{"headings_0": {"content": "[Ks SE | fe", "page": 52, "level": 3}}, {"headings_1": {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "page": 52, "level": 3}}, [{"headings_0": {"content": "[Ks SE | fe", "page": 52, "level": 3}}, {"headings_1": {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "page": 52, "level": 3}}], [{"headings_0": {"content": "[Ks SE | fe", "page": 52, "level": 3}}, {"headings_1": {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "page": 52, "level": 3}}], [{"headings_0": {"content": "[Ks SE | fe", "page": 52, "level": 3}}, {"headings_1": {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "page": 52, "level": 3}}]], "page": 52, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Existing", "metadata": {"headings": [{"headings_0": {"content": "Existing", "page": 52, "level": 3}}, {"headings_1": {"content": "[Ks SE | fe", "page": 52, "level": 3}}], "page": 52, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kachabai, in Kachabai Village Existing \nSuccessful  \nTested  \nAdvised to boil water before drinking, due to presence of E.COLI CFU/100mls (2 Tested  \nAdvised to boil water before drinking, due to presence of E.COLI CFU/100mls (54 Tested Advised to boil water before drinking, due to presence of E.COLI CFU/100mls (34 Tested  \nAdvised to boil water before drinking, due to presence of E.COLI CFU/100mls (100 \nList of Approved", "metadata": {"headings": [{"headings_0": {"content": "Existing", "page": 52, "level": 3}}, {"headings_1": {"content": "[Ks SE | fe", "page": 52, "level": 3}}, [{"headings_0": {"content": "Existing", "page": 52, "level": 3}}, {"headings_1": {"content": "[Ks SE | fe", "page": 52, "level": 3}}], [{"headings_0": {"content": "Existing", "page": 52, "level": 3}}, {"headings_1": {"content": "[Ks SE | fe", "page": 52, "level": 3}}]], "page": 52, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "flagship flagship flagship", "metadata": {"headings": [{"headings_0": {"content": "flagship flagship flagship", "page": 53, "level": 8}}, {"headings_1": {"content": "Existing", "page": 52, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "projects projects projects enterpri farming per SACCO \nconsistent ses are \nenterpri] enterprises with the implem \nses are are from priority enting farming commoditie flagship enterpri  \ns selected projects \nDiary, Diary and de Kasodo piggery, dairy products,", "metadata": {"headings": [{"headings_0": {"content": "flagship flagship flagship", "page": 53, "level": 8}}, {"headings_1": {"content": "Existing", "page": 52, "level": 3}}, [{"headings_0": {"content": "flagship flagship flagship", "page": 53, "level": 8}}, {"headings_1": {"content": "Existing", "page": 52, "level": 3}}], [{"headings_0": {"content": "flagship flagship flagship", "page": 53, "level": 8}}, {"headings_1": {"content": "Existing", "page": 52, "level": 3}}], [{"headings_0": {"content": "flagship flagship flagship", "page": 53, "level": 8}}, {"headings_1": {"content": "Existing", "page": 52, "level": 3}}], [{"headings_0": {"content": "flagship flagship flagship", "page": 53, "level": 8}}, {"headings_1": {"content": "Existing", "page": 52, "level": 3}}]], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Poultry,", "metadata": {"headings": [{"headings_0": {"content": "Poultry,", "page": 53, "level": 8}}, {"headings_1": {"content": "flagship flagship flagship", "page": 53, "level": 8}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fruit Maize,", "metadata": {"headings": [{"headings_0": {"content": "Poultry,", "page": 53, "level": 8}}, {"headings_1": {"content": "flagship flagship flagship", "page": 53, "level": 8}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise(ma", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "Poultry,", "page": 53, "level": 8}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tomatoes  \nngoes", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "Poultry,", "page": 53, "level": 8}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kasodo Kasodo Dairy, Diary and Kasodo Piggery, dairy products, Fish, Poultry, Fruit Vegetable enterprise(ma ngoes io Piggery, fish, Diary and  \nd pallisa Poultry, dairy products,", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "Poultry,", "page": 53, "level": 8}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": "YC Tomatoes Fruit", "metadata": {"headings": [{"headings_0": {"content": "YC Tomatoes Fruit", "page": 53, "level": 5}}, {"headings_1": {"content": "enterprise(ma", "page": 53, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "enterprise(ma", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "YC Tomatoes Fruit", "page": 53, "level": 5}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "ngoes", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "YC Tomatoes Fruit", "page": 53, "level": 5}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Hospita Hospitalw Poultry, Diary and  \n\\| ward ar piggery, diary products, d pallisa Fish, Sheep, Fruit", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "YC Tomatoes Fruit", "page": 53, "level": 5}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": "Vegetable enterprise(ma", "metadata": {"headings": [{"headings_0": {"content": "Vegetable enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "enterprise(ma", "page": 53, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "TE ngoes)", "metadata": {"headings": [{"headings_0": {"content": "TE ngoes)", "page": 53, "level": 5}}, {"headings_1": {"content": "Vegetable enterprise(ma", "page": 53, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "TE ngoes)", "page": 53, "level": 5}}, {"headings_1": {"content": "Vegetable enterprise(ma", "page": 53, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. west Westward Piggery, Diary and ward pallisa poultry, diary products, T/C vegetable, Fruit", "metadata": {"headings": [{"headings_0": {"content": "TE ngoes)", "page": 53, "level": 5}}, {"headings_1": {"content": "Vegetable enterprise(ma", "page": 53, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": "sheep", "metadata": {"headings": [{"headings_0": {"content": "sheep", "page": 53, "level": 8}}, {"headings_1": {"content": "TE ngoes)", "page": 53, "level": 5}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "enterprise(ma", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "sheep", "page": 53, "level": 8}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "ngoes  \nKagoli Kagoli Piggery, Diary and Pallisa Poultry, diary products, vegetable Fruit", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "sheep", "page": 53, "level": 8}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise(ma", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "enterprise(ma", "page": 53, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "ngoes) Diary and diary", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "enterprise(ma", "page": 53, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "products,", "metadata": {"headings": [{"headings_0": {"content": "products,", "page": 53, "level": 1}}, {"headings_1": {"content": "enterprise(ma", "page": 53, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fruit", "metadata": {"headings": [{"headings_0": {"content": "products,", "page": 53, "level": 1}}, {"headings_1": {"content": "enterprise(ma", "page": 53, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise(ma", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 8}}, {"headings_1": {"content": "products,", "page": 53, "level": 1}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}], "table_of_contents": []}
\ No newline at end of file
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Production,", "metadata": {"headings": [{"headings_0": {"content": "Production,", "page": 1, "level": 4}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Storage, Parish Based", "metadata": {"headings": [{"headings_0": {"content": "Storage, Parish Based", "page": 1, "level": 4}}, {"headings_1": {"content": "Production,", "page": 1, "level": 4}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Processing and 1", "metadata": {"headings": [{"headings_0": {"content": "Processing and 1", "page": 1, "level": 4}}, {"headings_1": {"content": "Storage, Parish Based", "page": 1, "level": 4}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "7 Management", "metadata": {"headings": [{"headings_0": {"content": "Processing and 1", "page": 1, "level": 4}}, {"headings_1": {"content": "Storage, Parish Based", "page": 1, "level": 4}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": "Marketing", "metadata": {"headings": [{"headings_0": {"content": "Marketing", "page": 1, "level": 4}}, {"headings_1": {"content": "Processing and 1", "page": 1, "level": 4}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Information System", "metadata": {"headings": [{"headings_0": {"content": "Information System", "page": 1, "level": 4}}, {"headings_1": {"content": "Marketing", "page": 1, "level": 4}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "THE PARISH DEVELOPMENT", "metadata": {"headings": [{"headings_0": {"content": "THE PARISH DEVELOPMENT", "page": 1, "level": 2}}, {"headings_1": {"content": "Information System", "page": 1, "level": 4}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "2 MODEL 6", "metadata": {"headings": [{"headings_0": {"content": "THE PARISH DEVELOPMENT", "page": 1, "level": 2}}, {"headings_1": {"content": "Information System", "page": 1, "level": 4}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": "Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Infrastructure", "page": 1, "level": 4}}, {"headings_1": {"content": "THE PARISH DEVELOPMENT", "page": 1, "level": 2}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Parish Based", "metadata": {"headings": [{"headings_0": {"content": "Parish Based", "page": 1, "level": 4}}, {"headings_1": {"content": "Infrastructure", "page": 1, "level": 4}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "and Economic", "metadata": {"headings": [{"headings_0": {"content": "and Economic", "page": 1, "level": 4}}, {"headings_1": {"content": "Parish Based", "page": 1, "level": 4}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 1, "level": 4}}, {"headings_1": {"content": "and Economic", "page": 1, "level": 4}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Services", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 1, "level": 4}}, {"headings_1": {"content": "Management", "page": 1, "level": 4}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Information", "metadata": {"headings": [{"headings_0": {"content": "Information", "page": 1, "level": 4}}, {"headings_1": {"content": "Services", "page": 1, "level": 4}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 1, "level": 4}}, {"headings_1": {"content": "Information", "page": 1, "level": 4}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "3  \n5 4 \nMindset change", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 1, "level": 4}}, {"headings_1": {"content": "Information", "page": 1, "level": 4}}, [{"headings_0": {"content": "System", "page": 1, "level": 4}}, {"headings_1": {"content": "Information", "page": 1, "level": 4}}]], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": "Financial and crosss cutting", "metadata": {"headings": [{"headings_0": {"content": "Financial and crosss cutting", "page": 1, "level": 4}}, {"headings_1": {"content": "System", "page": 1, "level": 4}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Inclusion issues (Gender,", "metadata": {"headings": [{"headings_0": {"content": "Financial and crosss cutting", "page": 1, "level": 4}}, {"headings_1": {"content": "System", "page": 1, "level": 4}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": "Social", "metadata": {"headings": [{"headings_0": {"content": "Social", "page": 1, "level": 4}}, {"headings_1": {"content": "Financial and crosss cutting", "page": 1, "level": 4}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Environment,", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 1, "level": 4}}, {"headings_1": {"content": "Social", "page": 1, "level": 4}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Disability etc)", "metadata": {"headings": [{"headings_0": {"content": "Disability etc)", "page": 1, "level": 4}}, {"headings_1": {"content": "Environment,", "page": 1, "level": 4}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Services", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 1, "level": 4}}, {"headings_1": {"content": "Disability etc)", "page": 1, "level": 4}}], "page": 1, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Contents", "metadata": {"headings": [{"headings_0": {"content": "Contents", "page": 2, "level": 2}}, {"headings_1": {"content": "Services", "page": 1, "level": 4}}], "page": 2, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "List of Tables", "metadata": {"headings": [{"headings_0": {"content": "List of Tables", "page": 3, "level": 2}}, {"headings_1": {"content": "Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Table 1: Shows the Summary of Each PDM Pillar Table 2: Showing the stakeholders and their roles", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Shows the Summary of Each PDM Pillar Table 2: Showing the stakeholders and their roles", "page": 3, "level": 3}}, {"headings_1": {"content": "List of Tables", "page": 3, "level": 2}}], "page": 3, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "List of Appendices", "metadata": {"headings": [{"headings_0": {"content": "List of Appendices", "page": 4, "level": 2}}, {"headings_1": {"content": "Table 1: Shows the Summary of Each PDM Pillar Table 2: Showing the stakeholders and their roles", "page": 3, "level": 3}}], "page": 4, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Appendix 1: Alignment of the LGs and KCCA Work Plans and Budgets to the PDM Appendix 2: Planning and budget performance Appendix 3: Un-funded PDM SACCOS Appendix 4: Late Disbursement of Funds Appendix 5: Utilisation of PDM Funds at MDAs Appendix 6: Disbursement of Parish Revolving Fund (PRF) to the Households Appendix 7: Implementation of Ineligible, and Non-Existent Projects Appendix 8: HLG Core Implementation Teams Appendix 9: Parish Development Committees (PDC) Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees Appendix 11: Review of Training Implementation Activities Appendix 12: Registration of PDM SACCOs and Enterprise Groups Appendix 13: General Meetings by PDM SACCOs Appendix 14: PDM SACCO Operations", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Alignment of the LGs and KCCA Work Plans and Budgets to the PDM Appendix 2: Planning and budget performance Appendix 3: Un-funded PDM SACCOS Appendix 4: Late Disbursement of Funds Appendix 5: Utilisation of PDM Funds at MDAs Appendix 6: Disbursement of Parish Revolving Fund (PRF) to the Households Appendix 7: Implementation of Ineligible, and Non-Existent Projects Appendix 8: HLG Core Implementation Teams Appendix 9: Parish Development Committees (PDC) Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees Appendix 11: Review of Training Implementation Activities Appendix 12: Registration of PDM SACCOs and Enterprise Groups Appendix 13: General Meetings by PDM SACCOs Appendix 14: PDM SACCO Operations", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Appendices", "page": 4, "level": 2}}], "page": 4, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 5, "level": 2}}, {"headings_1": {"content": "Appendix 1: Alignment of the LGs and KCCA Work Plans and Budgets to the PDM Appendix 2: Planning and budget performance Appendix 3: Un-funded PDM SACCOS Appendix 4: Late Disbursement of Funds Appendix 5: Utilisation of PDM Funds at MDAs Appendix 6: Disbursement of Parish Revolving Fund (PRF) to the Households Appendix 7: Implementation of Ineligible, and Non-Existent Projects Appendix 8: HLG Core Implementation Teams Appendix 9: Parish Development Committees (PDC) Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees Appendix 11: Review of Training Implementation Activities Appendix 12: Registration of PDM SACCOs and Enterprise Groups Appendix 13: General Meetings by PDM SACCOs Appendix 14: PDM SACCO Operations", "page": 4, "level": 1}}], "page": 5, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["**CAO**", "Chief Administrative Officer"], ["**DLG**", "District Local Government"], ["**FI**", "Financial Inclusion"], ["**FY**", "Financial Year"], ["**GoU**", "Government of Uganda"], ["**KCCA**", "Kampala Capital City Authority"], ["**LGs**", "Local Governments"], ["**LLGs**", "Lower Local Governments"], ["**MDAs**", "Ministries, Departments and Agencies"], ["**MoES**", "Ministry of Education and Sports"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**MoLG**", "Ministry of Local Government"], ["**MoLG**", "Ministry of Local Government"], ["**MoPS**", "Ministry of Public Service"], ["**NDP III**", "National Development Programme"], ["**PDM**", "Parish Development Model"], ["**PDMIS**", "Parish Development Management Information System"], ["**PRF**", "Parish Revolving Fund"], ["**UAIS**", "Uganda Agriculture Insurance Scheme"], ["**UBOS**  Uganda Bureau of Standards", null]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 5, "level": 2}}, {"headings_1": {"content": "Appendix 1: Alignment of the LGs and KCCA Work Plans and Budgets to the PDM Appendix 2: Planning and budget performance Appendix 3: Un-funded PDM SACCOS Appendix 4: Late Disbursement of Funds Appendix 5: Utilisation of PDM Funds at MDAs Appendix 6: Disbursement of Parish Revolving Fund (PRF) to the Households Appendix 7: Implementation of Ineligible, and Non-Existent Projects Appendix 8: HLG Core Implementation Teams Appendix 9: Parish Development Committees (PDC) Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees Appendix 11: Review of Training Implementation Activities Appendix 12: Registration of PDM SACCOs and Enterprise Groups Appendix 13: General Meetings by PDM SACCOs Appendix 14: PDM SACCO Operations", "page": 4, "level": 1}}], "page": 5, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["Acronym", "Description"], "type": "table"}}, {"content": "Executive Summary", "metadata": {"headings": [{"headings_0": {"content": "Executive Summary", "page": 6, "level": 2}}, {"headings_1": {"content": "List of Acronyms", "page": 5, "level": 2}}], "page": 6, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.", "metadata": {"headings": [{"headings_0": {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.", "page": 6, "level": 3}}, {"headings_1": {"content": "Executive Summary", "page": 6, "level": 2}}], "page": 6, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "The PDM is implemented under seven (7) pillars and the primary pillar is the \u201cAgriculture Value Chain Development (Production, Storage, Processing, and Marketing)\u201d. The other pillars", "metadata": {"headings": [{"headings_0": {"content": "The PDM is implemented under seven (7) pillars and the primary pillar is the \u201cAgriculture Value Chain Development (Production, Storage, Processing, and Marketing)\u201d. The other pillars", "page": 6, "level": 2}}, {"headings_1": {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.", "page": 6, "level": 3}}], "page": 6, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "include: Infrastructure and Economic Services; Financial Inclusion; Social Services; Community Mobilization and Mind-set Change; Parish Development Management Information System; and Governance and Administration.", "metadata": {"headings": [{"headings_0": {"content": "include: Infrastructure and Economic Services; Financial Inclusion; Social Services; Community Mobilization and Mind-set Change; Parish Development Management Information System; and Governance and Administration.", "page": 6, "level": 3}}, {"headings_1": {"content": "The PDM is implemented under seven (7) pillars and the primary pillar is the \u201cAgriculture Value Chain Development (Production, Storage, Processing, and Marketing)\u201d. The other pillars", "page": 6, "level": 2}}], "page": 6, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "In the FY 2022/2023, Parliament appropriated UGX.1.142 trillion for the PDM Programme, of which UGX.1.059 trillion was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 Local Governments (LGs) and Kampala Capital City Authority (KCCA). In addition, UGX.82.65Bn was released to specific MDAs and LGs/KCCA for coordination and administrative costs. Pillar 3 (financial inclusion) was funded under Ministry of Finance, Planning and Economic Development (MoFPED) for direct disbursement of Parish revolving Fund (PRF), while other pillars were funded under existing government institutional arrangements where MDAs were required to align their plans, interventions and budgets for implementation of the PDM.", "metadata": {"headings": [{"headings_0": {"content": "In the FY 2022/2023, Parliament appropriated UGX.1.142 trillion for the PDM Programme, of which UGX.1.059 trillion was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 Local Governments (LGs) and Kampala Capital City Authority (KCCA). In addition, UGX.82.65Bn was released to specific MDAs and LGs/KCCA for coordination and administrative costs. Pillar 3 (financial inclusion) was funded under Ministry of Finance, Planning and Economic Development (MoFPED) for direct disbursement of Parish revolving Fund (PRF), while other pillars were funded under existing government institutional arrangements where MDAs were required to align their plans, interventions and budgets for implementation of the PDM.", "page": 6, "level": 1}}, {"headings_1": {"content": "include: Infrastructure and Economic Services; Financial Inclusion; Social Services; Community Mobilization and Mind-set Change; Parish Development Management Information System; and Governance and Administration.", "page": 6, "level": 3}}], "page": 6, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Below are my findings;", "metadata": {"headings": [{"headings_0": {"content": "Below are my findings;", "page": 6, "level": 2}}, {"headings_1": {"content": "In the FY 2022/2023, Parliament appropriated UGX.1.142 trillion for the PDM Programme, of which UGX.1.059 trillion was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 Local Governments (LGs) and Kampala Capital City Authority (KCCA). In addition, UGX.82.65Bn was released to specific MDAs and LGs/KCCA for coordination and administrative costs. Pillar 3 (financial inclusion) was funded under Ministry of Finance, Planning and Economic Development (MoFPED) for direct disbursement of Parish revolving Fund (PRF), while other pillars were funded under existing government institutional arrangements where MDAs were required to align their plans, interventions and budgets for implementation of the PDM.", "page": 6, "level": 1}}], "page": 6, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- I noted that all the budgeted amount of UGX.1,059.40Bn meant for 10,594 SACCOs was", "metadata": {"headings": [{"headings_0": {"content": "Below are my findings;", "page": 6, "level": 2}}, {"headings_1": {"content": "In the FY 2022/2023, Parliament appropriated UGX.1.142 trillion for the PDM Programme, of which UGX.1.059 trillion was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 Local Governments (LGs) and Kampala Capital City Authority (KCCA). In addition, UGX.82.65Bn was released to specific MDAs and LGs/KCCA for coordination and administrative costs. Pillar 3 (financial inclusion) was funded under Ministry of Finance, Planning and Economic Development (MoFPED) for direct disbursement of Parish revolving Fund (PRF), while other pillars were funded under existing government institutional arrangements where MDAs were required to align their plans, interventions and budgets for implementation of the PDM.", "page": 6, "level": 1}}], "page": 6, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "released. However, UGX.1,058.48Bn was transferred to 10,586 SACCOs leading to UGX.0.92Bn not transferred to 8 PDM SACCOs due to lack of the requisite information.", "metadata": {"headings": [{"headings_0": {"content": "released. However, UGX.1,058.48Bn was transferred to 10,586 SACCOs leading to UGX.0.92Bn not transferred to 8 PDM SACCOs due to lack of the requisite information.", "page": 6, "level": 3}}, {"headings_1": {"content": "Below are my findings;", "page": 6, "level": 2}}], "page": 6, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- UGX. 82.65Bn was released to specific entities for coordination and administrative costs", "metadata": {"headings": [{"headings_0": {"content": "released. However, UGX.1,058.48Bn was transferred to 10,586 SACCOs leading to UGX.0.92Bn not transferred to 8 PDM SACCOs due to lack of the requisite information.", "page": 6, "level": 3}}, {"headings_1": {"content": "Below are my findings;", "page": 6, "level": 2}}], "page": 6, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "and accordingly utilised the funds except for UBOS that did not spend UGX.1.097Bn with some activities outstanding.", "metadata": {"headings": [{"headings_0": {"content": "and accordingly utilised the funds except for UBOS that did not spend UGX.1.097Bn with some activities outstanding.", "page": 6, "level": 3}}, {"headings_1": {"content": "released. However, UGX.1,058.48Bn was transferred to 10,586 SACCOs leading to UGX.0.92Bn not transferred to 8 PDM SACCOs due to lack of the requisite information.", "page": 6, "level": 3}}], "page": 6, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- 74 out of 159 LGs reviewed had 949 priorities from 1,244 Lower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "and accordingly utilised the funds except for UBOS that did not spend UGX.1.097Bn with some activities outstanding.", "page": 6, "level": 3}}, {"headings_1": {"content": "released. However, UGX.1,058.48Bn was transferred to 10,586 SACCOs leading to UGX.0.92Bn not transferred to 8 PDM SACCOs due to lack of the requisite information.", "page": 6, "level": 3}}], "page": 6, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "(LLGs) incorporated in the LGs\u2019 budgets and work plans, while 794 priorities were not incorporated in the entity work plan and budgets. In addition, I did not obtain evidence", "metadata": {"headings": [{"headings_0": {"content": "(LLGs) incorporated in the LGs\u2019 budgets and work plans, while 794 priorities were not incorporated in the entity work plan and budgets. In addition, I did not obtain evidence", "page": 6, "level": 3}}, {"headings_1": {"content": "and accordingly utilised the funds except for UBOS that did not spend UGX.1.097Bn with some activities outstanding.", "page": 6, "level": 3}}], "page": 6, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "that the 25 participating MDAs aligned their work plans to the pillar action plans.", "metadata": {"headings": [{"headings_0": {"content": "that the 25 participating MDAs aligned their work plans to the pillar action plans.", "page": 6, "level": 2}}, {"headings_1": {"content": "(LLGs) incorporated in the LGs\u2019 budgets and work plans, while 794 priorities were not incorporated in the entity work plan and budgets. In addition, I did not obtain evidence", "page": 6, "level": 3}}], "page": 6, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- Six (06) participating MDAs in pillar 2 (Infrastructure and Economic Services) did not", "metadata": {"headings": [{"headings_0": {"content": "that the 25 participating MDAs aligned their work plans to the pillar action plans.", "page": 6, "level": 2}}, {"headings_1": {"content": "(LLGs) incorporated in the LGs\u2019 budgets and work plans, while 794 priorities were not incorporated in the entity work plan and budgets. In addition, I did not obtain evidence", "page": 6, "level": 3}}], "page": 6, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "- I noted that the Wealth ranking of households was undertaken using the village vetting", "metadata": {"headings": [{"headings_0": {"content": "that the 25 participating MDAs aligned their work plans to the pillar action plans.", "page": 6, "level": 2}}, {"headings_1": {"content": "(LLGs) incorporated in the LGs\u2019 budgets and work plans, while 794 priorities were not incorporated in the entity work plan and budgets. In addition, I did not obtain evidence", "page": 6, "level": 3}}], "page": 6, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "- During the FY 2022/2023 MoFPED budgeted for 10,594 instead of 10,717 parishes", "metadata": {"headings": [{"headings_0": {"content": "that the 25 participating MDAs aligned their work plans to the pillar action plans.", "page": 6, "level": 2}}, {"headings_1": {"content": "(LLGs) incorporated in the LGs\u2019 budgets and work plans, while 794 priorities were not incorporated in the entity work plan and budgets. In addition, I did not obtain evidence", "page": 6, "level": 3}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "gazetted by MoLG as at June 2022 resulting into 123 parishes missing out on the programme. This was further observed in the FY 2023/24 where 118 parishes were not considered.", "metadata": {"headings": [{"headings_0": {"content": "gazetted by MoLG as at June 2022 resulting into 123 parishes missing out on the programme. This was further observed in the FY 2023/24 where 118 parishes were not considered.", "page": 7, "level": 3}}, {"headings_1": {"content": "that the 25 participating MDAs aligned their work plans to the pillar action plans.", "page": 6, "level": 2}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- UGX.4.0Bn was released to UBOS for Data collection, validation and processing. However,", "metadata": {"headings": [{"headings_0": {"content": "gazetted by MoLG as at June 2022 resulting into 123 parishes missing out on the programme. This was further observed in the FY 2023/24 where 118 parishes were not considered.", "page": 7, "level": 3}}, {"headings_1": {"content": "that the 25 participating MDAs aligned their work plans to the pillar action plans.", "page": 6, "level": 2}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "I noted that the household level data collection stalled at 41% while, the community module data collection, which replaced the earlier method, was only at 5% progress by December 2023.", "metadata": {"headings": [{"headings_0": {"content": "I noted that the household level data collection stalled at 41% while, the community module data collection, which replaced the earlier method, was only at 5% progress by December 2023.", "page": 7, "level": 3}}, {"headings_1": {"content": "gazetted by MoLG as at June 2022 resulting into 123 parishes missing out on the programme. This was further observed in the FY 2023/24 where 118 parishes were not considered.", "page": 7, "level": 3}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- I noted there was late disbursement of PDM funds to SACCOs as; UGX.25m per SACCO", "metadata": {"headings": [{"headings_0": {"content": "I noted that the household level data collection stalled at 41% while, the community module data collection, which replaced the earlier method, was only at 5% progress by December 2023.", "page": 7, "level": 3}}, {"headings_1": {"content": "gazetted by MoLG as at June 2022 resulting into 123 parishes missing out on the programme. This was further observed in the FY 2023/24 where 118 parishes were not considered.", "page": 7, "level": 3}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "was not released per Quarter; no funds were disbursed in Quarter 1, only 8,860 out of the 10,594 SACCOs received funds in Quarter 2, only 905 out of the 10,594 SACCOs received in Quarter 3, and the balance of funds were released to 10,586 SACCOs in Quarter 4.", "metadata": {"headings": [{"headings_0": {"content": "was not released per Quarter; no funds were disbursed in Quarter 1, only 8,860 out of the 10,594 SACCOs received funds in Quarter 2, only 905 out of the 10,594 SACCOs received in Quarter 3, and the balance of funds were released to 10,586 SACCOs in Quarter 4.", "page": 7, "level": 3}}, {"headings_1": {"content": "I noted that the household level data collection stalled at 41% while, the community module data collection, which replaced the earlier method, was only at 5% progress by December 2023.", "page": 7, "level": 3}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- I noted that 6,911 PDM SACCOs in 138 LGs disbursed UGX.478.30Bn (58%) out of the", "metadata": {"headings": [{"headings_0": {"content": "was not released per Quarter; no funds were disbursed in Quarter 1, only 8,860 out of the 10,594 SACCOs received funds in Quarter 2, only 905 out of the 10,594 SACCOs received in Quarter 3, and the balance of funds were released to 10,586 SACCOs in Quarter 4.", "page": 7, "level": 3}}, {"headings_1": {"content": "I noted that the household level data collection stalled at 41% while, the community module data collection, which replaced the earlier method, was only at 5% progress by December 2023.", "page": 7, "level": 3}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "PRF received of UGX.820.,79Bn leaving UGX. 342.49Bn (42%) undisbursed by end of the financial year 2022/2023. Relatedly, UGX.6,200,000,000 for 62 PDM SACCOs in KCCA had not been disbursed.", "metadata": {"headings": [{"headings_0": {"content": "PRF received of UGX.820.,79Bn leaving UGX. 342.49Bn (42%) undisbursed by end of the financial year 2022/2023. Relatedly, UGX.6,200,000,000 for 62 PDM SACCOs in KCCA had not been disbursed.", "page": 7, "level": 3}}, {"headings_1": {"content": "was not released per Quarter; no funds were disbursed in Quarter 1, only 8,860 out of the 10,594 SACCOs received funds in Quarter 2, only 905 out of the 10,594 SACCOs received in Quarter 3, and the balance of funds were released to 10,586 SACCOs in Quarter 4.", "page": 7, "level": 3}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- I noted ineligible and non-existent PDM enterprises. In 68 LGs, 604 beneficiaries in 242", "metadata": {"headings": [{"headings_0": {"content": "PRF received of UGX.820.,79Bn leaving UGX. 342.49Bn (42%) undisbursed by end of the financial year 2022/2023. Relatedly, UGX.6,200,000,000 for 62 PDM SACCOs in KCCA had not been disbursed.", "page": 7, "level": 3}}, {"headings_1": {"content": "was not released per Quarter; no funds were disbursed in Quarter 1, only 8,860 out of the 10,594 SACCOs received funds in Quarter 2, only 905 out of the 10,594 SACCOs received in Quarter 3, and the balance of funds were released to 10,586 SACCOs in Quarter 4.", "page": 7, "level": 3}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "PDM SACCOs had implemented ineligible projects while, in 20 LGs, 53 beneficiaries in 44 PDM SACCOs had non-existent projects.", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCOs had implemented ineligible projects while, in 20 LGs, 53 beneficiaries in 44 PDM SACCOs had non-existent projects.", "page": 7, "level": 3}}, {"headings_1": {"content": "PRF received of UGX.820.,79Bn leaving UGX. 342.49Bn (42%) undisbursed by end of the financial year 2022/2023. Relatedly, UGX.6,200,000,000 for 62 PDM SACCOs in KCCA had not been disbursed.", "page": 7, "level": 3}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- All the 10,586 SACCOs in 176 LGs and KCCA were not licensed to take on the business of", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCOs had implemented ineligible projects while, in 20 LGs, 53 beneficiaries in 44 PDM SACCOs had non-existent projects.", "page": 7, "level": 3}}, {"headings_1": {"content": "PRF received of UGX.820.,79Bn leaving UGX. 342.49Bn (42%) undisbursed by end of the financial year 2022/2023. Relatedly, UGX.6,200,000,000 for 62 PDM SACCOs in KCCA had not been disbursed.", "page": 7, "level": 3}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "lending as required by the Microfinance Institutions Money Lenders Act, 2016.", "metadata": {"headings": [{"headings_0": {"content": "lending as required by the Microfinance Institutions Money Lenders Act, 2016.", "page": 7, "level": 2}}, {"headings_1": {"content": "PDM SACCOs had implemented ineligible projects while, in 20 LGs, 53 beneficiaries in 44 PDM SACCOs had non-existent projects.", "page": 7, "level": 3}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- In a sample of 112 LGs, 45,321 PRF beneficiaries who carried out farming enterprises in", "metadata": {"headings": [{"headings_0": {"content": "lending as required by the Microfinance Institutions Money Lenders Act, 2016.", "page": 7, "level": 2}}, {"headings_1": {"content": "PDM SACCOs had implemented ineligible projects while, in 20 LGs, 53 beneficiaries in 44 PDM SACCOs had non-existent projects.", "page": 7, "level": 3}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "4,511 PDM SACCOs did not obtain agricultural insurance policies from Uganda Agriculture Insurance Scheme UAIS.", "metadata": {"headings": [{"headings_0": {"content": "4,511 PDM SACCOs did not obtain agricultural insurance policies from Uganda Agriculture Insurance Scheme UAIS.", "page": 7, "level": 3}}, {"headings_1": {"content": "lending as required by the Microfinance Institutions Money Lenders Act, 2016.", "page": 7, "level": 2}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Key Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Key Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "4,511 PDM SACCOs did not obtain agricultural insurance policies from Uganda Agriculture Insurance Scheme UAIS.", "page": 7, "level": 3}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- The Accounting Officers should submit the required information to enable MoFPED to", "metadata": {"headings": [{"headings_0": {"content": "Key Recommendation", "page": 7, "level": 2}}, {"headings_1": {"content": "4,511 PDM SACCOs did not obtain agricultural insurance policies from Uganda Agriculture Insurance Scheme UAIS.", "page": 7, "level": 3}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "release funds to the 8 PDM SACCOs in the subsequent financial years.", "metadata": {"headings": [{"headings_0": {"content": "release funds to the 8 PDM SACCOs in the subsequent financial years.", "page": 7, "level": 2}}, {"headings_1": {"content": "Key Recommendation", "page": 7, "level": 2}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- The Accounting Officer of UBOS should ensure that the outstanding activities are", "metadata": {"headings": [{"headings_0": {"content": "release funds to the 8 PDM SACCOs in the subsequent financial years.", "page": 7, "level": 2}}, {"headings_1": {"content": "Key Recommendation", "page": 7, "level": 2}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 7, "level": 2}}, {"headings_1": {"content": "release funds to the 8 PDM SACCOs in the subsequent financial years.", "page": 7, "level": 2}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- The Accounting Officers should ensure that priorities from LLGs are incorporated in the", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 7, "level": 2}}, {"headings_1": {"content": "release funds to the 8 PDM SACCOs in the subsequent financial years.", "page": 7, "level": 2}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "- The Accounting Officers should ensure that the Ministry budgets and work plans are", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 7, "level": 2}}, {"headings_1": {"content": "release funds to the 8 PDM SACCOs in the subsequent financial years.", "page": 7, "level": 2}}], "page": 7, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "- The Accounting Officers of the participating Ministries in pillar 2 should ensure that the", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 7, "level": 2}}, {"headings_1": {"content": "release funds to the 8 PDM SACCOs in the subsequent financial years.", "page": 7, "level": 2}}], "page": 8, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "respective vulnerability index formulae are developed and approved according the pillar manual.", "metadata": {"headings": [{"headings_0": {"content": "respective vulnerability index formulae are developed and approved according the pillar manual.", "page": 8, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 7, "level": 2}}], "page": 8, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- The PDM Secretariat should issue a scientific method of conducting the wealth ranking of", "metadata": {"headings": [{"headings_0": {"content": "respective vulnerability index formulae are developed and approved according the pillar manual.", "page": 8, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 7, "level": 2}}], "page": 8, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "households.", "metadata": {"headings": [{"headings_0": {"content": "households.", "page": 8, "level": 2}}, {"headings_1": {"content": "respective vulnerability index formulae are developed and approved according the pillar manual.", "page": 8, "level": 3}}], "page": 8, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- MoFPED should always reconcile their planning data whenever new parishes are gazetted", "metadata": {"headings": [{"headings_0": {"content": "households.", "page": 8, "level": 2}}, {"headings_1": {"content": "respective vulnerability index formulae are developed and approved according the pillar manual.", "page": 8, "level": 3}}], "page": 8, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "by MoLG to identify new parishes to be funded.", "metadata": {"headings": [{"headings_0": {"content": "by MoLG to identify new parishes to be funded.", "page": 8, "level": 2}}, {"headings_1": {"content": "households.", "page": 8, "level": 2}}], "page": 8, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- The Accounting Officer of UBOS should review and align the community data collection", "metadata": {"headings": [{"headings_0": {"content": "by MoLG to identify new parishes to be funded.", "page": 8, "level": 2}}, {"headings_1": {"content": "households.", "page": 8, "level": 2}}], "page": 8, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "method to enable identification of qualifying beneficiaries. Meanwhile, the exercise should be fast tracked.", "metadata": {"headings": [{"headings_0": {"content": "method to enable identification of qualifying beneficiaries. Meanwhile, the exercise should be fast tracked.", "page": 8, "level": 3}}, {"headings_1": {"content": "by MoLG to identify new parishes to be funded.", "page": 8, "level": 2}}], "page": 8, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- MoFPED should ensure timely quarterly disbursement to PDM SACCOs as per the", "metadata": {"headings": [{"headings_0": {"content": "method to enable identification of qualifying beneficiaries. Meanwhile, the exercise should be fast tracked.", "page": 8, "level": 3}}, {"headings_1": {"content": "by MoLG to identify new parishes to be funded.", "page": 8, "level": 2}}], "page": 8, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 8, "level": 2}}, {"headings_1": {"content": "method to enable identification of qualifying beneficiaries. Meanwhile, the exercise should be fast tracked.", "page": 8, "level": 3}}], "page": 8, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- The Accounting Officers should improve supervision and monitoring of enterprise projects", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 8, "level": 2}}, {"headings_1": {"content": "method to enable identification of qualifying beneficiaries. Meanwhile, the exercise should be fast tracked.", "page": 8, "level": 3}}], "page": 8, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "to ensure implementation of approved projects.", "metadata": {"headings": [{"headings_0": {"content": "to ensure implementation of approved projects.", "page": 8, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 8, "level": 2}}], "page": 8, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- The Accounting Officers and PDM Secretariat should ensure that PDM SACCOs are", "metadata": {"headings": [{"headings_0": {"content": "to ensure implementation of approved projects.", "page": 8, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 8, "level": 2}}], "page": 8, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "registered as a requirement of Microfinance Institutions Money Lenders Act.", "metadata": {"headings": [{"headings_0": {"content": "registered as a requirement of Microfinance Institutions Money Lenders Act.", "page": 8, "level": 2}}, {"headings_1": {"content": "to ensure implementation of approved projects.", "page": 8, "level": 2}}], "page": 8, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- The PDM Secretariat should provide adequate guidance on the Agricultural insurance and", "metadata": {"headings": [{"headings_0": {"content": "registered as a requirement of Microfinance Institutions Money Lenders Act.", "page": 8, "level": 2}}, {"headings_1": {"content": "to ensure implementation of approved projects.", "page": 8, "level": 2}}], "page": 8, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "liaise with the relevant authorities to expedite the operationalization of the UAIS.", "metadata": {"headings": [{"headings_0": {"content": "liaise with the relevant authorities to expedite the operationalization of the UAIS.", "page": 8, "level": 2}}, {"headings_1": {"content": "registered as a requirement of Microfinance Institutions Money Lenders Act.", "page": 8, "level": 2}}], "page": 8, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 8, "level": 2}}, {"headings_1": {"content": "liaise with the relevant authorities to expedite the operationalization of the UAIS.", "page": 8, "level": 2}}], "page": 8, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "The Government envisaged that the adoption of the Parish Development Model (PDM) strategy would improve service delivery and the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy. Whereas a lot has been done to implement the strategy, there are still some areas that require improvement and as such Government should consider implementing the recommendations in this report to address the challenges highlighted above for better management of the PDM.", "metadata": {"headings": [{"headings_0": {"content": "The Government envisaged that the adoption of the Parish Development Model (PDM) strategy would improve service delivery and the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy. Whereas a lot has been done to implement the strategy, there are still some areas that require improvement and as such Government should consider implementing the recommendations in this report to address the challenges highlighted above for better management of the PDM.", "page": 8, "level": 1}}, {"headings_1": {"content": "Conclusion", "page": 8, "level": 2}}], "page": 8, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "1.0 Introduction", "metadata": {"headings": [{"headings_0": {"content": "1.0 Introduction", "page": 9, "level": 2}}, {"headings_1": {"content": "The Government envisaged that the adoption of the Parish Development Model (PDM) strategy would improve service delivery and the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy. Whereas a lot has been done to implement the strategy, there are still some areas that require improvement and as such Government should consider implementing the recommendations in this report to address the challenges highlighted above for better management of the PDM.", "page": 8, "level": 1}}], "page": 9, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "1.1", "metadata": {"headings": [{"headings_0": {"content": "1.0 Introduction", "page": 9, "level": 2}}, {"headings_1": {"content": "The Government envisaged that the adoption of the Parish Development Model (PDM) strategy would improve service delivery and the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy. Whereas a lot has been done to implement the strategy, there are still some areas that require improvement and as such Government should consider implementing the recommendations in this report to address the challenges highlighted above for better management of the PDM.", "page": 8, "level": 1}}], "page": 9, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": "Background and justification for the audit", "metadata": {"headings": [{"headings_0": {"content": "Background and justification for the audit", "page": 9, "level": 2}}, {"headings_1": {"content": "1.0 Introduction", "page": 9, "level": 2}}], "page": 9, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.", "metadata": {"headings": [{"headings_0": {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.", "page": 9, "level": 3}}, {"headings_1": {"content": "Background and justification for the audit", "page": 9, "level": 2}}], "page": 9, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "The PDM is implemented under seven (7) pillars and the primary pillar is the \u201cAgriculture", "metadata": {"headings": [{"headings_0": {"content": "The PDM is implemented under seven (7) pillars and the primary pillar is the \u201cAgriculture", "page": 9, "level": 2}}, {"headings_1": {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.", "page": 9, "level": 3}}], "page": 9, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Value Chain Development (Production, Storage, Processing, and Marketing)\u201d. The other", "metadata": {"headings": [{"headings_0": {"content": "The PDM is implemented under seven (7) pillars and the primary pillar is the \u201cAgriculture", "page": 9, "level": 2}}, {"headings_1": {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.", "page": 9, "level": 3}}], "page": 9, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": "six pillars which support the primary pillar include: Infrastructure and Economic Services; Financial Inclusion (FI); Social Services; Community Mobilization and Mind-set Change; Parish Development Management Information System (PDMIS); and Governance and Administration.", "metadata": {"headings": [{"headings_0": {"content": "six pillars which support the primary pillar include: Infrastructure and Economic Services; Financial Inclusion (FI); Social Services; Community Mobilization and Mind-set Change; Parish Development Management Information System (PDMIS); and Governance and Administration.", "page": 9, "level": 3}}, {"headings_1": {"content": "The PDM is implemented under seven (7) pillars and the primary pillar is the \u201cAgriculture", "page": 9, "level": 2}}], "page": 9, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "In the FY 2022/2023, Parliament appropriated UGX.1.142 trillion for the PDM Programme, of which UGX.1.059 trillion was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA). Each SACCO is supposed to receive UGX.100,000,000 in a financial year to develop and implement viable community led income generating enterprises. In addition, a sum of UGX. 82.65Bn was released to specific entities as indicated in the table below for PDM implementation;", "metadata": {"headings": [{"headings_0": {"content": "In the FY 2022/2023, Parliament appropriated UGX.1.142 trillion for the PDM Programme, of which UGX.1.059 trillion was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA). Each SACCO is supposed to receive UGX.100,000,000 in a financial year to develop and implement viable community led income generating enterprises. In addition, a sum of UGX. 82.65Bn was released to specific entities as indicated in the table below for PDM implementation;", "page": 9, "level": 1}}, {"headings_1": {"content": "six pillars which support the primary pillar include: Infrastructure and Economic Services; Financial Inclusion (FI); Social Services; Community Mobilization and Mind-set Change; Parish Development Management Information System (PDMIS); and Governance and Administration.", "page": 9, "level": 3}}], "page": 9, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["SN", "Entity", "Purpose", "Amount (UGX\u2019 Bn)"], ["**1.**", "Ministry of Finance, Planning and Economic Development", "Financial Sector Deepening (FSD) \\- Support PDM implementation", "1.600"], ["**2.**", "Ministry of Local Government", "PDM Secretariat and support to coordination", "21.980"], ["**3.**", "Ministry of Gender, Labour and Social Development", "Mind-set Change interventions", "1.000"], ["**4.**", "Ministry of Information, and Communications Technology", "IT Support to PDM", "13.800"], ["**5.**", "Uganda Bureau of Statistics (UBOS)", "Data collection and validation", "4.000"], ["**6.**", "Local Governments", "Administration costs and salaries for Parish Chiefs", "40.270"], ["", "**Total**", "", "**82.65**"]], "metadata": {"headings": [{"headings_0": {"content": "In the FY 2022/2023, Parliament appropriated UGX.1.142 trillion for the PDM Programme, of which UGX.1.059 trillion was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA). Each SACCO is supposed to receive UGX.100,000,000 in a financial year to develop and implement viable community led income generating enterprises. In addition, a sum of UGX. 82.65Bn was released to specific entities as indicated in the table below for PDM implementation;", "page": 9, "level": 1}}, {"headings_1": {"content": "six pillars which support the primary pillar include: Infrastructure and Economic Services; Financial Inclusion (FI); Social Services; Community Mobilization and Mind-set Change; Parish Development Management Information System (PDMIS); and Governance and Administration.", "page": 9, "level": 3}}], "page": 9, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "establishment of fully-functional implementation structures at the parish level, and diversion of PDM funds, among others.", "metadata": {"headings": [{"headings_0": {"content": "establishment of fully-functional implementation structures at the parish level, and diversion of PDM funds, among others.", "page": 10, "level": 3}}, {"headings_1": {"content": "In the FY 2022/2023, Parliament appropriated UGX.1.142 trillion for the PDM Programme, of which UGX.1.059 trillion was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA). Each SACCO is supposed to receive UGX.100,000,000 in a financial year to develop and implement viable community led income generating enterprises. In addition, a sum of UGX. 82.65Bn was released to specific entities as indicated in the table below for PDM implementation;", "page": 9, "level": 1}}], "page": 10, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, identify program implementation bottlenecks and provide recommendations to Government.", "metadata": {"headings": [{"headings_0": {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, identify program implementation bottlenecks and provide recommendations to Government.", "page": 10, "level": 3}}, {"headings_1": {"content": "establishment of fully-functional implementation structures at the parish level, and diversion of PDM funds, among others.", "page": 10, "level": 3}}], "page": 10, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar.", "metadata": {"headings": [{"headings_0": {"content": "I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar.", "page": 10, "level": 3}}, {"headings_1": {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, identify program implementation bottlenecks and provide recommendations to Government.", "page": 10, "level": 3}}], "page": 10, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Out of 176 Local Governments (LGs), I sampled 159 (90.3%) LGs, 4 out of 25 participating Ministries, Departments and Agencies (MDAs) and Kampala Capital City Authority (KCCA).", "metadata": {"headings": [{"headings_0": {"content": "Out of 176 Local Governments (LGs), I sampled 159 (90.3%) LGs, 4 out of 25 participating Ministries, Departments and Agencies (MDAs) and Kampala Capital City Authority (KCCA).", "page": 10, "level": 3}}, {"headings_1": {"content": "I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar.", "page": 10, "level": 3}}], "page": 10, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "The successful implementation of the model would eventually contribute to the Uganda", "metadata": {"headings": [{"headings_0": {"content": "The successful implementation of the model would eventually contribute to the Uganda", "page": 10, "level": 2}}, {"headings_1": {"content": "Out of 176 Local Governments (LGs), I sampled 159 (90.3%) LGs, 4 out of 25 participating Ministries, Departments and Agencies (MDAs) and Kampala Capital City Authority (KCCA).", "page": 10, "level": 3}}], "page": 10, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Vision 2040 which envisages \u201ca transformed Ugandan society from a peasant to a modern and prosperous country\u201d and it is aligned with the five strategic Objectives of", "metadata": {"headings": [{"headings_0": {"content": "Vision 2040 which envisages \u201ca transformed Ugandan society from a peasant to a modern and prosperous country\u201d and it is aligned with the five strategic Objectives of", "page": 10, "level": 2}}, {"headings_1": {"content": "The successful implementation of the model would eventually contribute to the Uganda", "page": 10, "level": 2}}], "page": 10, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "the NDPIII which include;", "metadata": {"headings": [{"headings_0": {"content": "the NDPIII which include;", "page": 10, "level": 2}}, {"headings_1": {"content": "Vision 2040 which envisages \u201ca transformed Ugandan society from a peasant to a modern and prosperous country\u201d and it is aligned with the five strategic Objectives of", "page": 10, "level": 2}}], "page": 10, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- enhance value addition in key growth opportunities,\n- strengthen private sector capacity to drive growth and create jobs,\n- consolidate and increase stock and quality of productive infrastructure,\n- enhance productivity and wellbeing of the population, and\n- strengthen the role of the state in guiding and facilitating development.", "metadata": {"headings": [{"headings_0": {"content": "the NDPIII which include;", "page": 10, "level": 2}}, {"headings_1": {"content": "Vision 2040 which envisages \u201ca transformed Ugandan society from a peasant to a modern and prosperous country\u201d and it is aligned with the five strategic Objectives of", "page": 10, "level": 2}}], "page": 10, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "The Government is expected to inject UGX.100M per parish per annum for 4 years. In the Financial Year 2022/2023, Parliament appropriated Shs1.142 trillion for the PDM Programme, of which Shs1.059 trillion was specifically appropriated for the revolving fund.", "metadata": {"headings": [{"headings_0": {"content": "The Government is expected to inject UGX.100M per parish per annum for 4 years. In the Financial Year 2022/2023, Parliament appropriated Shs1.142 trillion for the PDM Programme, of which Shs1.059 trillion was specifically appropriated for the revolving fund.", "page": 10, "level": 3}}, {"headings_1": {"content": "the NDPIII which include;", "page": 10, "level": 2}}], "page": 10, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "The Parish Development Model is expected to cover all the 10,594 parishes in Uganda", "metadata": {"headings": [{"headings_0": {"content": "The Parish Development Model is expected to cover all the 10,594 parishes in Uganda", "page": 10, "level": 2}}, {"headings_1": {"content": "The Government is expected to inject UGX.100M per parish per annum for 4 years. In the Financial Year 2022/2023, Parliament appropriated Shs1.142 trillion for the PDM Programme, of which Shs1.059 trillion was specifically appropriated for the revolving fund.", "page": 10, "level": 3}}], "page": 10, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "and is premised on seven major pillars. The primary pillar is \u201cAgriculture value chain", "metadata": {"headings": [{"headings_0": {"content": "The Parish Development Model is expected to cover all the 10,594 parishes in Uganda", "page": 10, "level": 2}}, {"headings_1": {"content": "The Government is expected to inject UGX.100M per parish per annum for 4 years. In the Financial Year 2022/2023, Parliament appropriated Shs1.142 trillion for the PDM Programme, of which Shs1.059 trillion was specifically appropriated for the revolving fund.", "page": 10, "level": 3}}], "page": 10, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": "development (Production, Storage, Processing and Marketing). The achievement of this pillar is supported by six other pillars namely; infrastructure and economic services, financial inclusion, social services, community mobilization and mind-set change, Parish Development management information system and governance and administration. The diagrammatic presentation of PDM is indicated below;", "metadata": {"headings": [{"headings_0": {"content": "development (Production, Storage, Processing and Marketing). The achievement of this pillar is supported by six other pillars namely; infrastructure and economic services, financial inclusion, social services, community mobilization and mind-set change, Parish Development management information system and governance and administration. The diagrammatic presentation of PDM is indicated below;", "page": 10, "level": 3}}, {"headings_1": {"content": "The Parish Development Model is expected to cover all the 10,594 parishes in Uganda", "page": 10, "level": 2}}], "page": 10, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Figure 1: The Seven Pillars of the PDM", "metadata": {"headings": [{"headings_0": {"content": "Figure 1: The Seven Pillars of the PDM", "page": 11, "level": 2}}, {"headings_1": {"content": "development (Production, Storage, Processing and Marketing). The achievement of this pillar is supported by six other pillars namely; infrastructure and economic services, financial inclusion, social services, community mobilization and mind-set change, Parish Development management information system and governance and administration. The diagrammatic presentation of PDM is indicated below;", "page": 10, "level": 3}}], "page": 11, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Source: MoLG - https://molg.go.ug/parish-development-model", "metadata": {"headings": [{"headings_0": {"content": "Source: MoLG - https://molg.go.ug/parish-development-model", "page": 11, "level": 9}}, {"headings_1": {"content": "Figure 1: The Seven Pillars of the PDM", "page": 11, "level": 2}}], "page": 11, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "PDM is implemented within the National Policy of Decentralisation which provides for building the capacity of local authorities to provide services, prepare and approve work plans, budgets and implement Programmes for the Development of their Communities. Therefore, it is implemented through the Local Government structures while", "metadata": {"headings": [{"headings_0": {"content": "PDM is implemented within the National Policy of Decentralisation which provides for building the capacity of local authorities to provide services, prepare and approve work plans, budgets and implement Programmes for the Development of their Communities. Therefore, it is implemented through the Local Government structures while", "page": 11, "level": 3}}, {"headings_1": {"content": "Source: MoLG - https://molg.go.ug/parish-development-model", "page": 11, "level": 9}}], "page": 11, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "emphasizing the whole of Government approach 3 . \nThe overarching objective of PDM is to increase production, processing, storage and marketing, infrastructure and service delivery at the grassroots level with the Parish as an Epi-Centre, through increased interaction and feedback between Government and Citizens. This will be achieved through the following specific objectives;", "metadata": {"headings": [{"headings_0": {"content": "PDM is implemented within the National Policy of Decentralisation which provides for building the capacity of local authorities to provide services, prepare and approve work plans, budgets and implement Programmes for the Development of their Communities. Therefore, it is implemented through the Local Government structures while", "page": 11, "level": 3}}, {"headings_1": {"content": "Source: MoLG - https://molg.go.ug/parish-development-model", "page": 11, "level": 9}}, [{"headings_0": {"content": "PDM is implemented within the National Policy of Decentralisation which provides for building the capacity of local authorities to provide services, prepare and approve work plans, budgets and implement Programmes for the Development of their Communities. Therefore, it is implemented through the Local Government structures while", "page": 11, "level": 3}}, {"headings_1": {"content": "Source: MoLG - https://molg.go.ug/parish-development-model", "page": 11, "level": 9}}]], "page": 11, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": "\u2022 To organize households into structures for empowering them to participate in", "metadata": {"headings": [{"headings_0": {"content": "\u2022 To organize households into structures for empowering them to participate in", "page": 11, "level": 2}}, {"headings_1": {"content": "PDM is implemented within the National Policy of Decentralisation which provides for building the capacity of local authorities to provide services, prepare and approve work plans, budgets and implement Programmes for the Development of their Communities. Therefore, it is implemented through the Local Government structures while", "page": 11, "level": 3}}], "page": 11, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "production, processing, storage and marketing", "metadata": {"headings": [{"headings_0": {"content": "\u2022 To organize households into structures for empowering them to participate in", "page": 11, "level": 2}}, {"headings_1": {"content": "PDM is implemented within the National Policy of Decentralisation which provides for building the capacity of local authorities to provide services, prepare and approve work plans, budgets and implement Programmes for the Development of their Communities. Therefore, it is implemented through the Local Government structures while", "page": 11, "level": 3}}], "page": 11, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": "- To support the communities with infrastructural needs to improve livelihoods for", "metadata": {"headings": [{"headings_0": {"content": "\u2022 To organize households into structures for empowering them to participate in", "page": 11, "level": 2}}, {"headings_1": {"content": "PDM is implemented within the National Policy of Decentralisation which provides for building the capacity of local authorities to provide services, prepare and approve work plans, budgets and implement Programmes for the Development of their Communities. Therefore, it is implemented through the Local Government structures while", "page": 11, "level": 3}}], "page": 11, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "example culverts, bridges, access roads, water for production and internet to", "metadata": {"headings": [{"headings_0": {"content": "example culverts, bridges, access roads, water for production and internet to", "page": 11, "level": 2}}, {"headings_1": {"content": "\u2022 To organize households into structures for empowering them to participate in", "page": 11, "level": 2}}], "page": 11, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- To sustainably increase access to and use of appropriate financial services by", "metadata": {"headings": [{"headings_0": {"content": "example culverts, bridges, access roads, water for production and internet to", "page": 11, "level": 2}}, {"headings_1": {"content": "\u2022 To organize households into structures for empowering them to participate in", "page": 11, "level": 2}}], "page": 11, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "- To provide the communities with good Social Services while engaging in production", "metadata": {"headings": [{"headings_0": {"content": "example culverts, bridges, access roads, water for production and internet to", "page": 11, "level": 2}}, {"headings_1": {"content": "\u2022 To organize households into structures for empowering them to participate in", "page": 11, "level": 2}}], "page": 11, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "- To empower households and communities with the right knowledge and skills so as", "metadata": {"headings": [{"headings_0": {"content": "example culverts, bridges, access roads, water for production and internet to", "page": 11, "level": 2}}, {"headings_1": {"content": "\u2022 To organize households into structures for empowering them to participate in", "page": 11, "level": 2}}], "page": 11, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "- To support community profiling, data collection, analysis, tabulation, storage and", "metadata": {"headings": [{"headings_0": {"content": "example culverts, bridges, access roads, water for production and internet to", "page": 11, "level": 2}}, {"headings_1": {"content": "\u2022 To organize households into structures for empowering them to participate in", "page": 11, "level": 2}}], "page": 12, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "dissemination at all levels.", "metadata": {"headings": [{"headings_0": {"content": "dissemination at all levels.", "page": 12, "level": 2}}, {"headings_1": {"content": "example culverts, bridges, access roads, water for production and internet to", "page": 11, "level": 2}}], "page": 12, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- To coordinate the implementing structures and functions of the PDM at both the", "metadata": {"headings": [{"headings_0": {"content": "dissemination at all levels.", "page": 12, "level": 2}}, {"headings_1": {"content": "example culverts, bridges, access roads, water for production and internet to", "page": 11, "level": 2}}], "page": 12, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "National and Sub-National levels.", "metadata": {"headings": [{"headings_0": {"content": "National and Sub-National levels.", "page": 12, "level": 2}}, {"headings_1": {"content": "dissemination at all levels.", "page": 12, "level": 2}}], "page": 12, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Table 1 Shows the Summary of Each PDM Pillar", "metadata": {"headings": [{"headings_0": {"content": "Table 1 Shows the Summary of Each PDM Pillar", "page": 12, "level": 2}}, {"headings_1": {"content": "National and Sub-National levels.", "page": 12, "level": 2}}], "page": 12, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["SN", "Pillar", "Description", "Lead responsible entity", "Participating Sectors"], ["**1**", "Agriculture chain development value", "participate To organize households into structures for empowering them to in production, processing and marketing", "MAAIF with MoTIC as co-chair", "MoTIC,  MoTWA, MoFA, MoLHUD, NPA, OPM, MoLG, MoWE, and MEMD"], ["**2**", "Infrastructure and economic services", "The Pillar focuses on supportive  infrastructure needs of the community to improve livelihoods", "MoWT with MEMD as co-chair", "MoWE, MoFPED, ICT, OPM, MoLG, NPA, MoIA and OP"], ["**3**", "Financial inclusion", "focuses savings, The Pillar on reducing financial exclusion by addressing barriers to access to financial services by households and deepening and broadening formal savings, investment and insurance usage.  The Pillar is aimed at enabling access to appropriate  financial products and services such as credit, and insurance and payment systems by households that operate the subsisting segment  (subsistence households). The PDM Financial Inclusion Pillar, therefore, shall focus on transforming  subsistence households (both Agricultural and Non-Agricultural) into the money economy. in", "MoFPED  with MoTIC as co-chair", "MAAIF, OPM, NPA, OWC, MoLG, ICT, Internal Affairs and Min of Presidency"], ["**4**", "Social services", "The Pillar looks at identifying the level of service delivery and gaps and inform the District the Sub County through", "MOES MOH (co-chair) (lead),", "MoWE,  MoLHUD, MoPS, OPM, Gender, MoLG, OWC, Internal Affairs and Min of Presidency"], ["**5**", "Community mobilization mind-set change and", "The Pillar looks at putting the people at centre stage in decision making on issues that affect their lives and participate in determining their  of poverty pathways out", "MGLSD", "ICT, MoLG, OWC, OPM, MoFPED, MoIA and OP"], ["**6**", "Parish-based Management Information System (PBIS)", "The PBIS is an integrated system looks at supporting  community profiling, data collection, that", "ICT", "UBOS,  MoDA, Security,  OPM, MAAIF, NPA, OWC, MoLG, Internal Affairs"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1 Shows the Summary of Each PDM Pillar", "page": 12, "level": 2}}, {"headings_1": {"content": "National and Sub-National levels.", "page": 12, "level": 2}}], "page": 12, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": [["SN", "Pillar", "Description", "Lead  entity responsible", "Participating Sectors"], ["analysis, tabulation, storage and dissemination at all levels.  The PDMIS is an integrated system that seeks to support community profiling, data collection,  analysis, tabulation,  and dissemination at all levels. This system will also enable the digitization of all processes across all the pillars. storage will support planning and decision making at the grass root and national level. The Ministry of Information Communications Technology & National Guidance is the overall lead entity for the PDMIS and is responsible for the system related business analysis,  design, development,  implementation  and maintenance and profiling of the different parishes in liaison  other stakeholders. with This", "", "and Min of Presidency", null, null], ["**7**", "Governance administration and", "The Pillar at implementation aspects of the PDM, by providing for coordination  and implementing structures as well as functions at both National and Sub-National levels looks", "MOLG  MoPS \u2013 co-chair", "MoFPED, MoKCCMA, Local Gov Association, IGG, OP."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1 Shows the Summary of Each PDM Pillar", "page": 12, "level": 2}}, {"headings_1": {"content": "National and Sub-National levels.", "page": 12, "level": 2}}], "page": 13, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Pillar", "Description", "Lead responsible entity", "Participating Sectors"], "type": "table"}}, {"content": "1.2 Audit Objective 1.2.1 Overall Audit Objective", "metadata": {"headings": [{"headings_0": {"content": "1.2 Audit Objective 1.2.1 Overall Audit Objective", "page": 13, "level": 2}}, {"headings_1": {"content": "Table 1 Shows the Summary of Each PDM Pillar", "page": 12, "level": 2}}], "page": 13, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "The overall audit objective was \u201cTo review the management of the Parish Development", "metadata": {"headings": [{"headings_0": {"content": "1.2 Audit Objective 1.2.1 Overall Audit Objective", "page": 13, "level": 2}}, {"headings_1": {"content": "Table 1 Shows the Summary of Each PDM Pillar", "page": 12, "level": 2}}], "page": 13, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": "iii. To assess whether the PDM Pillars have been implemented in accordance with the PDM", "metadata": {"headings": [{"headings_0": {"content": "iii. To assess whether the PDM Pillars have been implemented in accordance with the PDM", "page": 14, "level": 3}}, {"headings_1": {"content": "1.2 Audit Objective 1.2.1 Overall Audit Objective", "page": 13, "level": 2}}], "page": 14, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "policy and guidelines with a specific focus on Pillar 3 \u2013 Financial Inclusion and Pillar 6 \u2013", "metadata": {"headings": [{"headings_0": {"content": "iii. To assess whether the PDM Pillars have been implemented in accordance with the PDM", "page": 14, "level": 3}}, {"headings_1": {"content": "1.2 Audit Objective 1.2.1 Overall Audit Objective", "page": 13, "level": 2}}], "page": 14, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": "the PDMIS.", "metadata": {"headings": [{"headings_0": {"content": "the PDMIS.", "page": 14, "level": 2}}, {"headings_1": {"content": "iii. To assess whether the PDM Pillars have been implemented in accordance with the PDM", "page": 14, "level": 3}}], "page": 14, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "1.3 Audit Scope", "metadata": {"headings": [{"headings_0": {"content": "1.3 Audit Scope", "page": 14, "level": 2}}, {"headings_1": {"content": "the PDMIS.", "page": 14, "level": 2}}], "page": 14, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "The audit covered the implementation of the PDM in the 25 MDAs (part of the working groups) and 159 Local Governments in Uganda for the Financial Year 2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "The audit covered the implementation of the PDM in the 25 MDAs (part of the working groups) and 159 Local Governments in Uganda for the Financial Year 2022/2023.", "page": 14, "level": 3}}, {"headings_1": {"content": "1.3 Audit Scope", "page": 14, "level": 2}}], "page": 14, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "The audit focused; on the assessment of the government\u2019s institutional arrangements", "metadata": {"headings": [{"headings_0": {"content": "The audit focused; on the assessment of the government\u2019s institutional arrangements", "page": 14, "level": 2}}, {"headings_1": {"content": "The audit covered the implementation of the PDM in the 25 MDAs (part of the working groups) and 159 Local Governments in Uganda for the Financial Year 2022/2023.", "page": 14, "level": 3}}], "page": 14, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "and preparedness to implement the PDM strategy, the planning and budgeting of PDM funds and the implementation of PDM activities under Pillar 3 and 6.", "metadata": {"headings": [{"headings_0": {"content": "and preparedness to implement the PDM strategy, the planning and budgeting of PDM funds and the implementation of PDM activities under Pillar 3 and 6.", "page": 14, "level": 3}}, {"headings_1": {"content": "The audit focused; on the assessment of the government\u2019s institutional arrangements", "page": 14, "level": 2}}], "page": 14, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "1.3.1 At National level", "metadata": {"headings": [{"headings_0": {"content": "1.3.1 At National level", "page": 14, "level": 2}}, {"headings_1": {"content": "and preparedness to implement the PDM strategy, the planning and budgeting of PDM funds and the implementation of PDM activities under Pillar 3 and 6.", "page": 14, "level": 3}}], "page": 14, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "The audit focused on the activities of the National Policy Committee, PDM Secretariat and the PDM pillar working groups.", "metadata": {"headings": [{"headings_0": {"content": "The audit focused on the activities of the National Policy Committee, PDM Secretariat and the PDM pillar working groups.", "page": 14, "level": 3}}, {"headings_1": {"content": "1.3.1 At National level", "page": 14, "level": 2}}], "page": 14, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "1.3.2 At Sub National Level - HLGs", "metadata": {"headings": [{"headings_0": {"content": "1.3.2 At Sub National Level - HLGs", "page": 14, "level": 2}}, {"headings_1": {"content": "The audit focused on the activities of the National Policy Committee, PDM Secretariat and the PDM pillar working groups.", "page": 14, "level": 3}}], "page": 14, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "The audit focused on the activities implemented at the District/City/Municipality, Sub- County and Parish level under the financial inclusion pillar.", "metadata": {"headings": [{"headings_0": {"content": "The audit focused on the activities implemented at the District/City/Municipality, Sub- County and Parish level under the financial inclusion pillar.", "page": 14, "level": 3}}, {"headings_1": {"content": "1.3.2 At Sub National Level - HLGs", "page": 14, "level": 2}}], "page": 14, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "1.4 Data Collection", "metadata": {"headings": [{"headings_0": {"content": "1.4 Data Collection", "page": 14, "level": 2}}, {"headings_1": {"content": "The audit focused on the activities implemented at the District/City/Municipality, Sub- County and Parish level under the financial inclusion pillar.", "page": 14, "level": 3}}], "page": 14, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Data was gathered using the following methods;", "metadata": {"headings": [{"headings_0": {"content": "Data was gathered using the following methods;", "page": 14, "level": 2}}, {"headings_1": {"content": "1.4 Data Collection", "page": 14, "level": 2}}], "page": 14, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "1.4.1 Interviews", "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Interviews", "page": 14, "level": 2}}, {"headings_1": {"content": "Data was gathered using the following methods;", "page": 14, "level": 2}}], "page": 14, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "I conducted interviews with various stakeholders including; Accounting Officers, PDM focal persons, District Commercial Officers and District Commercial Officers in the LGs. In addition, I interviewed officers from the PDM Secretariat, Ministry of Finance, Planning and Economic Development (MoFPED), and the Participating Ministries, Departments and Agencies.", "metadata": {"headings": [{"headings_0": {"content": "I conducted interviews with various stakeholders including; Accounting Officers, PDM focal persons, District Commercial Officers and District Commercial Officers in the LGs. In addition, I interviewed officers from the PDM Secretariat, Ministry of Finance, Planning and Economic Development (MoFPED), and the Participating Ministries, Departments and Agencies.", "page": 14, "level": 3}}, {"headings_1": {"content": "1.4.1 Interviews", "page": 14, "level": 2}}], "page": 14, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "1.4.2 Review of documents", "metadata": {"headings": [{"headings_0": {"content": "1.4.2 Review of documents", "page": 14, "level": 2}}, {"headings_1": {"content": "I conducted interviews with various stakeholders including; Accounting Officers, PDM focal persons, District Commercial Officers and District Commercial Officers in the LGs. In addition, I interviewed officers from the PDM Secretariat, Ministry of Finance, Planning and Economic Development (MoFPED), and the Participating Ministries, Departments and Agencies.", "page": 14, "level": 3}}], "page": 14, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "I reviewed the Implementation Guidelines, Operation Manuals, Laws and Regulations, Letter to Responsible Officers, and Circulars with the purpose of obtaining an understanding the key processes in management of the PDM including the Pre- requisites, Planning, Budgeting and Funding, and key implementation processes of the PDM", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the Implementation Guidelines, Operation Manuals, Laws and Regulations, Letter to Responsible Officers, and Circulars with the purpose of obtaining an understanding the key processes in management of the PDM including the Pre- requisites, Planning, Budgeting and Funding, and key implementation processes of the PDM", "page": 14, "level": 3}}, {"headings_1": {"content": "1.4.2 Review of documents", "page": 14, "level": 2}}], "page": 14, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Table 2 showing the stakeholders and their roles", "metadata": {"headings": [{"headings_0": {"content": "Table 2 showing the stakeholders and their roles", "page": 15, "level": 2}}, {"headings_1": {"content": "I reviewed the Implementation Guidelines, Operation Manuals, Laws and Regulations, Letter to Responsible Officers, and Circulars with the purpose of obtaining an understanding the key processes in management of the PDM including the Pre- requisites, Planning, Budgeting and Funding, and key implementation processes of the PDM", "page": 14, "level": 3}}], "page": 15, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["**Parliament**", "\u2022 Approval of the PDM implementation by Government  \u2022 Appropriate funds for the implementation of PDM activities \u2022 Ensure accountability of the PDM funds  \u2022 Approval of the necessary legal framework for the implementation of PDM"], ["**Office of the Prime Minister**", "\u2022 Prime Minister is the overall supervisor of the Parish Development Model"], ["**National** Policy** **Committee**", "H.E. the President (Chairperson)  Rt. Hon. First Deputy Prime Minister and Minister for East Africa and Community Affairs.  Rt. Hon. Second Deputy Prime Minister and Deputy Leader of Government Business in Parliament.  Rt. Hon. Third Deputy Prime Minister and Minister without Portfolio.  The Hon. Minister of Agriculture Animal Industry and Fisheries.  The Hon. Minister of Trade, Industry and Co-operatives. The Hon. Minister of Works and Transport.  The Hon. Minister of Gender, Labour, and Social Development.  The Hon. Minister of  Technology and National Guidance.  The Hon. Minister of Education and Sports.  The Hon. Minister of Health.  The Hon. Minister for the Presidency.  The Hon. Minister of Kampala and Metropolitan Affairs.  The Hon. Minister of Water and Environment.  The Hon. Minister of Energy and Mineral Development.  The Hon. Minister of Security.  The Hon. Minister for General Duties, Office of the Prime Minister. xvii. The Attorney General.  The Rt. Hon. Secretary General, NRM.  The Chairperson, National Planning Authority,  The Chief Co-ordinator, Operation Wealth Creation and Representatives of Development Partners, Private Sector and Civil Society. Information Communication \u2022 Provide overall policy direction to PDM  \u2022 Oversee and guide the operationalization of the programmes  \u2022 Ensure alignment with NDP III and NRM manifesto  \u2022 This is composed of:"], ["**PDM Secretariat**  **This is comprised of;**  1\\. **PDM Coordinator** 2\\. **PDM Deputy Coordinator** 3\\. **Seven pillar**", "\u2022 Coordinate the activities of the National and Sub-National level stakeholders in the implementation of PDM  \u2022 Coordinate activities of the NPC and PDM working groups and facilitate their meetings  \u2022 Monitor and track the compliance of work plans and budgetary resources  \u2022 Develop detailed Action Plans for PDM implementation  \u2022 Compile detailed Action Plans from MDAs on the implementation of PDM"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2 showing the stakeholders and their roles", "page": 15, "level": 2}}, {"headings_1": {"content": "I reviewed the Implementation Guidelines, Operation Manuals, Laws and Regulations, Letter to Responsible Officers, and Circulars with the purpose of obtaining an understanding the key processes in management of the PDM including the Pre- requisites, Planning, Budgeting and Funding, and key implementation processes of the PDM", "page": 14, "level": 3}}], "page": 15, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["Stakeholder", "Roles in implementation of the PDM"], "type": "table"}}, {"content": [["**managers** 4\\. **Representative** **from** Wealth Creation** **Operation** 5\\. **Strategic Technical Support Staff**", "\u2022 Provide necessary support to the pillars and Local Governments on PDM implementation  \u2022 Produce and submit timely reports and recommendations on PDM implementation to the NPC  \u2022 Compile, develop and implement communications strategy for the PDM NPC \u2022 Review and update PDM guidelines for approval by the \u2022 Liaise, advocate and follow up PDM activities/priorities of Local Governments with MDAs  \u2022 Supervise, monitor and evaluate PDM implementation  \u2022 Coordinate the effective implementation of the Parish Based Management Information System  \u2022 Continuously build capacity for PDM implementation at Local Government level  \u2022 Document success stories and lessons under PDM implementation groups \u2022 Provide Secretariat services to NPC and the PDM working \u2022 Any other duties as assigned by the NPC"], ["**PDM Working Groups** (For each pillar, comprised of Ministers, Permanent Secretaries and Technical Officers)**", "\u2022 Coordinate the activities of the MDAs under the pillar  \u2022 Develop work plans for the pillar  \u2022 Monitor the performance of the PDM pillars  \u2022 Generate quarterly performance reports for submission to the PDM secretariat  \u2022 Make recommendations for the improvement of the pillar  \u2022 Assist in the alignment of plans and budgets of MDAs to the PDM"], ["**Local Governments and KCCA**", "\u2022 Establish and equip the PDM Secretariat function within the Technical Planning Committee (TPC)  \u2022 Strengthen capacity of Sub-County/Town Council and Division on PDM conceptualisation, planning, budgeting and implementation  \u2022 Prepare and approved consolidated work plans/ budgets \u2022 Receive, manage and account for finances as well as other for the PDM implementation resources under the PDM  \u2022 Support compliance of PDM implementation, M&E and reporting in accordance with set standards at all LG/City levels  \u2022 Receive and compile reports on PDM implementation from Lower Local Governments for submission to the Secretariat and relevant working groups  \u2022 Create awareness and mobilisation for the implementation of the PDM  \u2022 Coordinate Public Private Community Partnership (PPCP) engagements at the Lower Local Governments  \u2022 Provide overall coordination and supervision of PDM at all Local Government/City levels  \u2022 Supervise and consolidate the collection and management of Parish based data  \u2022 Provide technical training of stakeholders on PDM"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2 showing the stakeholders and their roles", "page": 15, "level": 2}}, {"headings_1": {"content": "I reviewed the Implementation Guidelines, Operation Manuals, Laws and Regulations, Letter to Responsible Officers, and Circulars with the purpose of obtaining an understanding the key processes in management of the PDM including the Pre- requisites, Planning, Budgeting and Funding, and key implementation processes of the PDM", "page": 14, "level": 3}}], "page": 16, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["Stakeholder", "Roles in implementation of the PDM"], "type": "table"}}, {"content": [["implementation  \u2022 Strengthen PDM conceptualisation, planning, budgeting and implementation \u2022 Receive and consolidate Parish level work plans/budgets capacity of Parishes/Wards on for the PDM implementation  \u2022 Receive, manage and account for PDM related finances as well as other resources under their control  \u2022 Ensure formation of  Parishes/Wards under their control the PDC/WDC within the \u2022 Create awareness and advocate for the implementation of the PDM", null], ["**Development** 2\\. **Parish Chief** **is comprised of;** 1\\. **LC II Chairperson** **Parish** Committee (PDC)** 3\\. **Chairperson for Women Council** 4\\. **Chairperson for Youth Council** 5\\. **Chairperson Persons Disability Affairs** **for with** 6\\. **Chairperson of Ruling Party** **the** 7\\. **Opinion Leader/Elderly** **This**", "Programmes to the Community  \u2022 Participate in the identification of the needs and priorities of the Parish/ward using participatory approach  \u2022 Ensure preparation of Parish/ward Action Plans, budgets and reports for the PDM from PDM activities by the Parish Financial Agency  \u2022 Assist the Parish Financial Agency in the following up recovery of loans under the Parish/Ward revolving fund  \u2022 Coordinate and support implementation of PDM activities  \u2022 Receive report of the Parish Chiefs on progress and outcomes of data collection and take appropriate action to ensure smooth exercise  \u2022 Oversee the implementation, monitoring and evaluation of the Projects at Parish/Ward level  \u2022 Monitoring resource use and the overall accountability of resources provided to the PDC for operations  \u2022 Mobilise community for Public-Private-Community- Partnership (PPCP) arrangement in the Parish  \u2022 Prepare and submit progress reports on implementation of the PDM activities to the Parish Council and the Sub- County Council \u2022 Mobilise, sensitise and create awareness on PDM \u2022 Oversee the selection of groups and individuals to benefit"], ["**Ministry** **Government** **of** **Local**", "policy, planning, budgeting and implementation.  \u2022 Set up and coordinate the National Parish Based Management Information System.  \u2022 Ensure compliance of PDM implementation and reporting in accordance with set standards at all level in LGs.  \u2022 Ensure PDM guidelines are developed and disseminated.  \u2022 Mainstream the PDM within the economic development strategies of urban centres, particularly the strategies for Greater Kampala Metropolitan Area and for secondary cities.  \u2022 Ensure operationalization of Parish Development Committees  \u2022 Mobilize and coordinate MDAs, the private sector and non- state actors for PDM implementation \u2022 Establish and equip the PDM secretariat  \u2022 Strengthen capacity of LGs on PDM conceptualization,"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2 showing the stakeholders and their roles", "page": 15, "level": 2}}, {"headings_1": {"content": "I reviewed the Implementation Guidelines, Operation Manuals, Laws and Regulations, Letter to Responsible Officers, and Circulars with the purpose of obtaining an understanding the key processes in management of the PDM including the Pre- requisites, Planning, Budgeting and Funding, and key implementation processes of the PDM", "page": 14, "level": 3}}], "page": 17, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["Stakeholder", "Roles in implementation of the PDM"], "type": "table"}}, {"content": [["\u2022 Convene meetings of the PDM Technical Committee  \u2022 Prepare reports to the Cabinet Sub-Committee on the PDM", null], ["**Ministry of Finance, Planning and Economic Development**", "\u2022 Consolidation and submission of budget estimates  \u2022 Issuing quarterly spending limits and processing cash releases based on appropriated budget  \u2022 Maintaining IFMS and processing of payments through Bank of Uganda"], ["**Non-state Actors**", "\u2022 Provide finance, expertise and other strategic resources  \u2022 Provide capacity development, information provision and knowledge sharing, that is beneficial to the PDM and other NDPIII Projects  \u2022 Initiate reforms in adapting business models through Corporate Social Responsibility to increase positive development impact  \u2022 Mobilize Communities as they implement their social and economic programmes, skills which are critical to the PDM \u2022 Participate in policy dialogues and multi-stakeholder initiatives on development related issues at the Community."]], "metadata": {"headings": [{"headings_0": {"content": "Table 2 showing the stakeholders and their roles", "page": 15, "level": 2}}, {"headings_1": {"content": "I reviewed the Implementation Guidelines, Operation Manuals, Laws and Regulations, Letter to Responsible Officers, and Circulars with the purpose of obtaining an understanding the key processes in management of the PDM including the Pre- requisites, Planning, Budgeting and Funding, and key implementation processes of the PDM", "page": 14, "level": 3}}], "page": 18, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["Stakeholder", "Roles in implementation of the PDM"], "type": "table"}}, {"content": "3.0 Findings and Recommendations", "metadata": {"headings": [{"headings_0": {"content": "3.0 Findings and Recommendations", "page": 18, "level": 2}}, {"headings_1": {"content": "Table 2 showing the stakeholders and their roles", "page": 15, "level": 2}}], "page": 18, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "In the FY 2022/2023, Parliament appropriated UGX.1.142 trillion for the PDM Programme, of which UGX.1.059 trillion was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA). Each SACCO is supposed to receive UGX.100,000,000 in a financial year to develop and implement viable community led income generating enterprises. In addition, a sum of UGX.82.65Bn was released to specific entities.", "metadata": {"headings": [{"headings_0": {"content": "In the FY 2022/2023, Parliament appropriated UGX.1.142 trillion for the PDM Programme, of which UGX.1.059 trillion was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA). Each SACCO is supposed to receive UGX.100,000,000 in a financial year to develop and implement viable community led income generating enterprises. In addition, a sum of UGX.82.65Bn was released to specific entities.", "page": 18, "level": 1}}, {"headings_1": {"content": "3.0 Findings and Recommendations", "page": 18, "level": 2}}], "page": 18, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Below is a summary of the key findings, the details of which are included in the individual entity reports which I have issued together with my financial audit reports;", "metadata": {"headings": [{"headings_0": {"content": "Below is a summary of the key findings, the details of which are included in the individual entity reports which I have issued together with my financial audit reports;", "page": 18, "level": 3}}, {"headings_1": {"content": "In the FY 2022/2023, Parliament appropriated UGX.1.142 trillion for the PDM Programme, of which UGX.1.059 trillion was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA). Each SACCO is supposed to receive UGX.100,000,000 in a financial year to develop and implement viable community led income generating enterprises. In addition, a sum of UGX.82.65Bn was released to specific entities.", "page": 18, "level": 1}}], "page": 18, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "3.1 Positive Observations", "metadata": {"headings": [{"headings_0": {"content": "3.1 Positive Observations", "page": 18, "level": 2}}, {"headings_1": {"content": "Below is a summary of the key findings, the details of which are included in the individual entity reports which I have issued together with my financial audit reports;", "page": 18, "level": 3}}], "page": 18, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "I noted the following areas where LGs, MDAs and KCCA had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where LGs, MDAs and KCCA had commendable performance;", "page": 18, "level": 2}}, {"headings_1": {"content": "3.1 Positive Observations", "page": 18, "level": 2}}], "page": 18, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- Pillar 2 - Infrastructure and Economic Services, Pillar 5 \u2013 Mind-set change and cross", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where LGs, MDAs and KCCA had commendable performance;", "page": 18, "level": 2}}, {"headings_1": {"content": "3.1 Positive Observations", "page": 18, "level": 2}}], "page": 18, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "cutting issues and Pillar 7 - Governance and Administration had approved pillar manuals.", "metadata": {"headings": [{"headings_0": {"content": "cutting issues and Pillar 7 - Governance and Administration had approved pillar manuals.", "page": 18, "level": 3}}, {"headings_1": {"content": "I noted the following areas where LGs, MDAs and KCCA had commendable performance;", "page": 18, "level": 2}}], "page": 18, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "- The training of 18 Master trainers was carried out by the PDM Secretariat.\n- The ToTs and the HLG Core Implementation Teams was conducted in all LGs.\n- UGX.1.059 trillion was released for the PDM revolving fund to 10,586 PDM SACCOs.\n- UGX. 82.65 Bn for FSD - Support, PDM Secretariat and support to coordination,", "metadata": {"headings": [{"headings_0": {"content": "cutting issues and Pillar 7 - Governance and Administration had approved pillar manuals.", "page": 18, "level": 3}}, {"headings_1": {"content": "I noted the following areas where LGs, MDAs and KCCA had commendable performance;", "page": 18, "level": 2}}], "page": 18, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "- UGX.1.058 trillion was transferred to 10,586 SACCOs with evidence of submission of", "metadata": {"headings": [{"headings_0": {"content": "cutting issues and Pillar 7 - Governance and Administration had approved pillar manuals.", "page": 18, "level": 3}}, {"headings_1": {"content": "I noted the following areas where LGs, MDAs and KCCA had commendable performance;", "page": 18, "level": 2}}], "page": 18, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "- All the 10,586 SACCOs were registered under the Cooperative Societies Act to", "metadata": {"headings": [{"headings_0": {"content": "cutting issues and Pillar 7 - Governance and Administration had approved pillar manuals.", "page": 18, "level": 3}}, {"headings_1": {"content": "I noted the following areas where LGs, MDAs and KCCA had commendable performance;", "page": 18, "level": 2}}], "page": 19, "document_name": "Parish Development Model Thematic Report 2023", "type": "list"}}, {"content": "ensure the legality of the organisation.", "metadata": {"headings": [{"headings_0": {"content": "ensure the legality of the organisation.", "page": 19, "level": 2}}, {"headings_1": {"content": "cutting issues and Pillar 7 - Governance and Administration had approved pillar manuals.", "page": 18, "level": 3}}], "page": 19, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "3.2 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "3.2 Areas of Improvement", "page": 19, "level": 2}}, {"headings_1": {"content": "ensure the legality of the organisation.", "page": 19, "level": 2}}], "page": 19, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "I noted the following areas where the MDAs, LGs and KCCA needed improvement;", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where the MDAs, LGs and KCCA needed improvement;", "page": 19, "level": 2}}, {"headings_1": {"content": "3.2 Areas of Improvement", "page": 19, "level": 2}}], "page": 19, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "3.2.1 Planning and Budgeting", "metadata": {"headings": [{"headings_0": {"content": "3.2.1 Planning and Budgeting", "page": 19, "level": 2}}, {"headings_1": {"content": "I noted the following areas where the MDAs, LGs and KCCA needed improvement;", "page": 19, "level": 2}}], "page": 19, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM activities and noted the following.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM activities and noted the following.", "page": 19, "level": 3}}, {"headings_1": {"content": "3.2.1 Planning and Budgeting", "page": 19, "level": 2}}], "page": 19, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["**a)**", "**Alignment of Work Plans and Budgets to the PDM**", ""], ["**i.** \u2022 \u2022", "**Alignment 0** of MDA Work Plans and Budgets to the** **PDM**  PDM Working Groups are required to assist participating MDAs to align their plans and budgets to the PDM. **0 0** comparison of the Working Group activity implementation action plan with the MDA budgets and work plans revealed that the Ministry of Local Government, the Ministry of Works and Transport and the Ministry of Agriculture, Animal Industry and Fisheries did not align their work plans to the pillar action plans. Failure to align budgets and work plans to PDM hinders the achievement of pillar objectives. Accounting Officer of MoLG promised to align the Ministry budget and work plan with the PDM action plans after undertaking training and capacity building of the Ministry\u2019s planner. No response was received from other Accounting Officers. A The", "The Accounting Officers should ensure that the Ministries\u2019 budgets and work plans are aligned to their respective PDM pillar action plans in accordance with the requirement of the PDM National policy framework."], ["**ii.**", "**Alignment of the LGs and KCCA Work Plans and** **Budgets to the PDM**  Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. I reviewed budgets and work plans of 74 out of 159 LGs and noted that out of the 1,743 priorities received from 1,244 Lower Local Governments (LLGs); 949 were incorporated in the LGs\u2019 budgets and work plans, while 794 were not incorporated in the entity work plan and budgets. Details are in **Appendix 1 (a).** I was not availed with evidence for the identification of PDM", "\u2022 MoFPED should ensure that adequate resources  are allocated  the implementation of all prioritized activities. for The  Accounting Officers should; \u2022 \u2713 Ensure that PDCs and LLGs are trained in the prioritization and incorporation of PDM activities in the budgets and work- plans.  \u2713 Ensure that priorities from LLGs are incorporated in the"]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM activities and noted the following.", "page": 19, "level": 3}}, {"headings_1": {"content": "3.2.1 Planning and Budgeting", "page": 19, "level": 2}}], "page": 19, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Audit observation", "Recommendation"], "type": "table"}}, {"content": [["parish/ward priorities the divisions/Sub-counties and Municipal Council/District in 105 LGs. Details are in **Appendix 1(b).** for onward submission to Failure to incorporate priorities from the parishes/wards to Sub-Counties/Town Councils/Division may hinder the identification of priorities from the grass root which eventually affects the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. The Accounting Officers attributed this to; Limited funding to incorporate and implement all identified parish priorities.  Inadequate guidance to Lower Local Governments (LLGs) on prioritization of PDM activities in the budgets and work-plans.  Failure by LLGs to submit priorities received from parishes/wards to the LGs.  \u2022 Use of a different mode of identification of priorities through consultative budget conference instead of the stipulated procedure in the PDM guidelines.  \u2022 Non-functional PDCs to guide the identification of PDM priorities.  Late communication of PDM guidelines in October 2022 after approval of the LGs\u2019 budgets and conflicting guidelines issued by the Secretariat.  \u2022 Capacity gap in the implementation of the PDM.  \u2022 Lack of clear guidelines on the incorporation of the priorities in to the LGs budget for PDM. \u2022 \u2022 \u2022 \u2022", "LGs budgets and work plans.  \u2713 Ensure that all LLGs submit  priorities from parishes/wards to the LGs.  \u2713 Ensure that all PDCs are fully constituted and functional. The PDM Secretariat should  issue comprehensive guidelines  the incorporation of the priorities in to the LGs budgets in time. on \u2022", null], ["**b)**", "Paragraph 4.1 of the Parish Development Model Pillar 2 - Infrastructure and economic services operation Manual, May 2023, provided that the vulnerability index should be calculated using information obtained on the PDMIS in the area of existing status, economic activities, security requirements, geographical location, population, existing similar development programs, among others. Each activity lead Ministry (MoWT, MoLG, MoWE, MoEMD, ICT&NG, and MoLUD) would develop its formula for calculating the Parish Vulnerability Index, which would be submitted to the Pillar Working Group for approval. The vulnerability index should be utilized at the PDM activity planning stage. interaction with the Ministry of Works and Transport revealed that the Ministry did not develop the formula to calculate the Parish vulnerability index. In addition, I did not obtain evidence that the MoLG, MoWE, MoEMD, ICT&NG, and MoLUD developed the formula to calculate the Parish vulnerability indices as required by the guideline. **Creation of vulnerability index databases** My", "the The Accounting Officers of  Ministries participating in pillar 2 should ensure that the respective vulnerability index formulae are developed and approved according  pillar manual. the"]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM activities and noted the following.", "page": 19, "level": 3}}, {"headings_1": {"content": "3.2.1 Planning and Budgeting", "page": 19, "level": 2}}], "page": 20, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Audit observation", "Recommendation"], "type": "table"}}, {"content": [["parish/ward priorities the divisions/Sub-counties and Municipal Council/District in 105 LGs. Details are in **Appendix 1(b).** for onward submission to Failure to incorporate priorities from the parishes/wards to Sub-Counties/Town Councils/Division may hinder the identification of priorities from the grass root which eventually affects the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. The Accounting Officers attributed this to; Limited funding to incorporate and implement all identified parish priorities.  Inadequate guidance to Lower Local Governments (LLGs) on prioritization of PDM activities in the budgets and work-plans.  Failure by LLGs to submit priorities received from parishes/wards to the LGs.  \u2022 Use of a different mode of identification of priorities through consultative budget conference instead of the stipulated procedure in the PDM guidelines.  \u2022 Non-functional PDCs to guide the identification of PDM priorities.  Late communication of PDM guidelines in October 2022 after approval of the LGs\u2019 budgets and conflicting guidelines issued by the Secretariat.  \u2022 Capacity gap in the implementation of the PDM.  \u2022 Lack of clear guidelines on the incorporation of the priorities in to the LGs budget for PDM. \u2022 \u2022 \u2022 \u2022", "LGs budgets and work plans.  \u2713 Ensure that all LLGs submit  priorities from parishes/wards to the LGs.  \u2713 Ensure that all PDCs are fully constituted and functional. The PDM Secretariat should  issue comprehensive guidelines  the incorporation of the priorities in to the LGs budgets in time. on \u2022", null], ["**b)**", "Paragraph 4.1 of the Parish Development Model Pillar 2 - Infrastructure and economic services operation Manual, May 2023, provided that the vulnerability index should be calculated using information obtained on the PDMIS in the area of existing status, economic activities, security requirements, geographical location, population, existing similar development programs, among others. Each activity lead Ministry (MoWT, MoLG, MoWE, MoEMD, ICT&NG, and MoLUD) would develop its formula for calculating the Parish Vulnerability Index, which would be submitted to the Pillar Working Group for approval. The vulnerability index should be utilized at the PDM activity planning stage. interaction with the Ministry of Works and Transport revealed that the Ministry did not develop the formula to calculate the Parish vulnerability index. In addition, I did not obtain evidence that the MoLG, MoWE, MoEMD, ICT&NG, and MoLUD developed the formula to calculate the Parish vulnerability indices as required by the guideline. **Creation of vulnerability index databases** My", "the The Accounting Officers of  Ministries participating in pillar 2 should ensure that the respective vulnerability index formulae are developed and approved according  pillar manual. the"]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM activities and noted the following.", "page": 19, "level": 3}}, {"headings_1": {"content": "3.2.1 Planning and Budgeting", "page": 19, "level": 2}}], "page": 20, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Audit observation", "Recommendation"], "type": "table"}}, {"content": [["Parishes that urgently needed social services may not have been prioritized during pillar activity selection.", "", null], ["**c)**", "Paragraph 2.3 (C) of the operational manual provides that the identification of subsistence households shall be carried out using the wealth ranking tool. Wealth ranking is a participatory community appraisal tool which will enable the community to find out the poor and the rich, and also the criteria local people (community members) use to determine wealth (for instance access to land, or number of wives, or number of cattle, or a smart house, or a radio) and how one can become richer/poorer. ranking at village and parish level shall be carried out by the CDO, Parish Chief, and LC1 chairpersons. I further noted that the PDM Secretariat issued guidance allowing LC I and the community to select eligible PDM beneficiaries. noted that wealth ranking by CDO, Parish Chief, and LC1 chairpersons was later abandoned and replaced with wealth ranking using the PDMIS. I further observed that the PDMIS wealth ranking had inefficiencies and was also abandoned. As a result, the Secretariat issued guidance allowing LC I and the community to select eligible PDM beneficiaries. interactions with the Parish Chiefs and Accounting Officers during my field visits revealed that the vetting by LC I and the community was subjective which may result into identification of ineligible households. the Secretariat provided guidance to the Parish Chiefs to collect data on household and update the PDMIS. is no scientific method of identifying subsistence households. failure to identify subsistence households using scientific and credible wealth ranking tool may lead to subjective selection of the beneficiaries who may not be subsistence households. Officers attributed this to; Contradicting guidelines by different authorities including the PDM implementation guidelines, and the national coordinator.  Inadequate resources to conduct the wealth ranking exercise. \u2022 \u2022 The non-functionality of the PDMIS system in regard to generation of the anticipated subsistence households from wealth ranking activity.  \u2022 Inadequate training and guidance given to Parish Chiefs, I \u2022 **Wealth ranking of households** Wealth My Furthermore, There  The Accounting", "Issue a scientific of the ranking of method conducting wealth households.  \u2713 Liaise with ensure the Accounting Officers to  timely training of Parish Chiefs and Town Agents. should; \u2713 \u2022 MoFPED should provide adequate resources to conduct the wealth ranking exercise. \u2022 The MoICT should rectify the challenges with the functionality of the PDMIS system in regard to generation of the  anticipated subsistence households from wealth ranking activity. The Accounting Officers should; \u2713 Sensitize the community and PDM structures on wealth ranking.  \u2713 Liaise with the PDM Secretariat to ensure timely training of Parish Chiefs and Town Agents. \u2022 \u2022 The PDM Secretariat"]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM activities and noted the following.", "page": 19, "level": 3}}, {"headings_1": {"content": "3.2.1 Planning and Budgeting", "page": 19, "level": 2}}], "page": 21, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Audit observation", "Recommendation"], "type": "table"}}, {"content": [["Parishes that urgently needed social services may not have been prioritized during pillar activity selection.", "", null], ["**c)**", "Paragraph 2.3 (C) of the operational manual provides that the identification of subsistence households shall be carried out using the wealth ranking tool. Wealth ranking is a participatory community appraisal tool which will enable the community to find out the poor and the rich, and also the criteria local people (community members) use to determine wealth (for instance access to land, or number of wives, or number of cattle, or a smart house, or a radio) and how one can become richer/poorer. ranking at village and parish level shall be carried out by the CDO, Parish Chief, and LC1 chairpersons. I further noted that the PDM Secretariat issued guidance allowing LC I and the community to select eligible PDM beneficiaries. noted that wealth ranking by CDO, Parish Chief, and LC1 chairpersons was later abandoned and replaced with wealth ranking using the PDMIS. I further observed that the PDMIS wealth ranking had inefficiencies and was also abandoned. As a result, the Secretariat issued guidance allowing LC I and the community to select eligible PDM beneficiaries. interactions with the Parish Chiefs and Accounting Officers during my field visits revealed that the vetting by LC I and the community was subjective which may result into identification of ineligible households. the Secretariat provided guidance to the Parish Chiefs to collect data on household and update the PDMIS. is no scientific method of identifying subsistence households. failure to identify subsistence households using scientific and credible wealth ranking tool may lead to subjective selection of the beneficiaries who may not be subsistence households. Officers attributed this to; Contradicting guidelines by different authorities including the PDM implementation guidelines, and the national coordinator.  Inadequate resources to conduct the wealth ranking exercise. \u2022 \u2022 The non-functionality of the PDMIS system in regard to generation of the anticipated subsistence households from wealth ranking activity.  \u2022 Inadequate training and guidance given to Parish Chiefs, I \u2022 **Wealth ranking of households** Wealth My Furthermore, There  The Accounting", "Issue a scientific of the ranking of method conducting wealth households.  \u2713 Liaise with ensure the Accounting Officers to  timely training of Parish Chiefs and Town Agents. should; \u2713 \u2022 MoFPED should provide adequate resources to conduct the wealth ranking exercise. \u2022 The MoICT should rectify the challenges with the functionality of the PDMIS system in regard to generation of the  anticipated subsistence households from wealth ranking activity. The Accounting Officers should; \u2713 Sensitize the community and PDM structures on wealth ranking.  \u2713 Liaise with the PDM Secretariat to ensure timely training of Parish Chiefs and Town Agents. \u2022 \u2022 The PDM Secretariat"]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM activities and noted the following.", "page": 19, "level": 3}}, {"headings_1": {"content": "3.2.1 Planning and Budgeting", "page": 19, "level": 2}}], "page": 21, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Audit observation", "Recommendation"], "type": "table"}}, {"content": [["**SN Audit observation** Recommendation**", null], ["\u2022 Town Agents and data collectors.  Impractical wealth ranking tool that could not accurately identify beneficiaries.  \u2022 Insufficient time allocated to the wealth ranking exercise. \u2022 Lack of the required gadgets for the wealth ranking exercise.", null], ["should always reconcile their planning data whenever new parishes are gazetted by MoLG identify new parishes to be funded. to **Possible exclusion** **from**  **PDM**  0  123 118 **d)** Exclusion of Parish/Wards in MOFPED PDM** **Plans/Budgets**  I noted that MoFPED maintained a parish database of 10,594 as a basis for funding PDM SACCOs in the FY 2022/2023. However, the list of gazetted administrative units as at June 2022 from the MoLG indicated 10,717 parishes, thus leading to a variance of 123 parishes. This challenge is further observed in the FY 2023/24 were 118 parishes were not budgeted for. Summary indicated in the **table below.** **Details** Parishes as per MoLG** **Parishes as per budget allocation** of gazetted parishes/wards excludes them from benefiting from the PRF funding which undermines the PDM objective and distorts the planning and budgeting for the programme. As a result, PDM objective of eradicating poverty may  economic transformation. not be achieved, thus affecting Accounting Officer of MoFPED explained that the PDM budget for FY 2021/22, was informed by a schedule of 10,594 gazetted parishes in 176 Local Governments and Kampala Capital City Authority submitted by Ministry of Local Government (MoLG) thus 10,585 was the official list used by MFPED for PDM payments excluding 9 Parishes which did not furnish complete information for transfer of funds. **FY 2021/2022 FY 2022/2023 FY 2023/2024** 10,594 10,717 10,717 10,594 10,594 10,599 MoFPED Omission The", null]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM activities and noted the following.", "page": 19, "level": 3}}, {"headings_1": {"content": "3.2.1 Planning and Budgeting", "page": 19, "level": 2}}], "page": 22, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["column_0", "column_5"], "type": "table"}}, {"content": [["**SN Audit observation** Recommendation**", null], ["\u2022 Town Agents and data collectors.  Impractical wealth ranking tool that could not accurately identify beneficiaries.  \u2022 Insufficient time allocated to the wealth ranking exercise. \u2022 Lack of the required gadgets for the wealth ranking exercise.", null], ["should always reconcile their planning data whenever new parishes are gazetted by MoLG identify new parishes to be funded. to **Possible exclusion** **from**  **PDM**  0  123 118 **d)** Exclusion of Parish/Wards in MOFPED PDM** **Plans/Budgets**  I noted that MoFPED maintained a parish database of 10,594 as a basis for funding PDM SACCOs in the FY 2022/2023. However, the list of gazetted administrative units as at June 2022 from the MoLG indicated 10,717 parishes, thus leading to a variance of 123 parishes. This challenge is further observed in the FY 2023/24 were 118 parishes were not budgeted for. Summary indicated in the **table below.** **Details** Parishes as per MoLG** **Parishes as per budget allocation** of gazetted parishes/wards excludes them from benefiting from the PRF funding which undermines the PDM objective and distorts the planning and budgeting for the programme. As a result, PDM objective of eradicating poverty may  economic transformation. not be achieved, thus affecting Accounting Officer of MoFPED explained that the PDM budget for FY 2021/22, was informed by a schedule of 10,594 gazetted parishes in 176 Local Governments and Kampala Capital City Authority submitted by Ministry of Local Government (MoLG) thus 10,585 was the official list used by MFPED for PDM payments excluding 9 Parishes which did not furnish complete information for transfer of funds. **FY 2021/2022 FY 2022/2023 FY 2023/2024** 10,594 10,717 10,717 10,594 10,594 10,599 MoFPED Omission The", null], ["**e)** Delayed completion of PDM data collection**", ""], ["According to the PDM implementation road map for UBOS, data collection was jointly launched by Uganda Bureau of Statistics (UBOS) and Ministry of Information Communication Technology and National Guidance (MOICT& NG) in 181 HLGs on 6 th June 2022 and was expected to be concluded on 31 st July 2022. The data collection exercise was carried out by a mix of parish Chiefs/Town agents and other recruited officials with good understanding of the community, literate, public servant and possessing a SMART phone, with UBOS\u2019 role being review of the Questionnaires and advising the MOICT on data collection. MoFPED released UGX.4.0Bn to Uganda Bureau of Statistics", "The Accounting Officer of"], [null, "UBOS should the review"], [null, "and align the community"], [null, "data collection method to"], [null, "enable identification of"], [null, "qualifying beneficiaries."], [null, "Meanwhile, the exercise"], [null, "should be fast tracked."], [null, ""]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM activities and noted the following.", "page": 19, "level": 3}}, {"headings_1": {"content": "3.2.1 Planning and Budgeting", "page": 19, "level": 2}}], "page": 22, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["column_0", "column_5"], "type": "table"}}, {"content": [["(UBOS) in the FY 2022/23 for Data collection and validation. A review of the status of PDM data collection revealed the following; \u25cf The household level data collection that was started on 8 th June, 2022 in 169 out of 181 Higher Local Governments (HLGs) and KCCA administration units was not completed and stalled at 41% progress level. \u25cf In FY 2022/23, there was a change in data collection method from household to community module without clear justification. Using the new method, only Karamoja and Acholi sub-regions had been covered by the time of reporting representing less than 5% of the country. household level data will not be used since it was incomplete and the exercise abandoned, thus the funds spent is considered a financial loss to government. in the new community module data collection adopted in FY 2022/2023 may not yield the best results to identify qualifying beneficiaries. Accounting Officer further explained that the role to design and maintain the application lies with the MoICT&NG. The Relatedly, The", ""]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM activities and noted the following.", "page": 19, "level": 3}}, {"headings_1": {"content": "3.2.1 Planning and Budgeting", "page": 19, "level": 2}}], "page": 23, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Audit observation"], "type": "table"}}, {"content": "3.2.2 Funding and Absorption", "metadata": {"headings": [{"headings_0": {"content": "3.2.2 Funding and Absorption", "page": 23, "level": 2}}, {"headings_1": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM activities and noted the following.", "page": 19, "level": 3}}], "page": 23, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "A review of the PDM funds release and absorption revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "A review of the PDM funds release and absorption revealed the following;", "page": 23, "level": 2}}, {"headings_1": {"content": "3.2.2 Funding and Absorption", "page": 23, "level": 2}}], "page": 23, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["**a)**", "**Planning and budget performance**  In the FY 2022/2023, Parliament appropriated UGX.1.142 trillion for the PDM Programme, of which UGX.1.059 trillion was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA) which was all released. addition, I assessed the budget performance of 4 out of 25 participating MDAs and noted that out of the approved budget of UGX.27,296,000,000 for implementation of PDM activities, UGX.21,038,150,978 (77.01%) was released, resulting in a deficit of UGX.6,257,849,022. result, 21 activities were not implemented. Thus, affecting training of Trainers, Mobilization of value chain actors, coordination and monitoring of PDM activities at Lower Local Governments. Details are in **Appendix 2.** Accounting Officers explained that the unimplemented activities had been rolled over to the subsequent financial In As The", "should ensure that the required funding is obtained to implement the rolled over activities. MoFPED"]], "metadata": {"headings": [{"headings_0": {"content": "A review of the PDM funds release and absorption revealed the following;", "page": 23, "level": 2}}, {"headings_1": {"content": "3.2.2 Funding and Absorption", "page": 23, "level": 2}}], "page": 23, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Audit observation", "Recommendation"], "type": "table"}}, {"content": [["year.", "", null], ["**b)**", "**Un-funded PDM SACCOS** for 10,594 SACCOs was I noted that all the budgeted amount of UGX.1,059.40Bn meant released. However, UGX.1,058.48Bn was transferred to 10,586 SACCOs leading UGX.0.92Bn not transferred to 8 PDM SACCOs. Details are in **Appendix 3.** a result, the objectives of the PDM in the 8 parishes were not achieved. Accounting Officer of MoFPED explained that the 8 Parishes were yet to be cleared for capitalisation because the responsible Local Governments had not submitted information to facilitate transfer of funds. As The", "Accounting Officers should submit the required information to enable MoFPED to release funds the 8 PDM SACCOs  the subsequent  financial years. to  in The"], ["**c)**", "**Late Disbursement of Funds**  Paragraph 10(v) of the Budget Execution Circular for FY 2022/2023, requires MoFPED to disburse UGX.25 million (UGX. 264.85 million) Parish Revolving Funds (PRF) to qualifying PDM SACCOs on a quarterly basis. noted that;  \u2022 No funds were disbursed to any of the 10,594 SACCOs in quarter 1 yet UGX.264,850,000,000 was expected per quarter.  \u2022 Only 8,860 out of the 10,594 SACCOs received PRF of UGX.221,500,000,000 in quarter 2.  \u2022 Only 905 out of the 10,594 SACCOs received UGX. 22,625,000,000 in quarter 3.  \u2022 10,586 SACCOs received a sum of UGX.814,350,000,000 instead of UGX.264,850,000,000 quarterly disbursements in quarter 4. This was attributed to inconsistent quarterly disbursements to SACCOs whereby 10,586 SACCOs received all the disbursement for the previous quarters in quarter 4. Details are in **Appendix 4.** Consequently, there was delayed disbursement to SACCO beneficiaries which timely transformation of the subsistence households into the money economy. affected the intended Accounting Officers explained that the mandate to release funds lies with the MoFPED. I The", "should release PRF on a quarterly basis as  the guidelines. guided by MoFPED"], ["**d)**", "**Utilisation of Funds at MDAs**  Out of the total receipts of UGX. 19.438Bn released to 4 out of 25 participating MDAs, UGX. 18.341Bn (94.36%) was spent resulting to un-utilized funds of UGX.1.097Bn. The three (03) MDAs utilized all their money except UBOS. The funds were meant to implement 7 activities which were either partially or not implemented. Refer to **Appendix 5.** Failure to utilize funds by UBOS undermined the collection", "Accounting Officer of UBOS should ensure that the outstanding activities are implemented. The"]], "metadata": {"headings": [{"headings_0": {"content": "A review of the PDM funds release and absorption revealed the following;", "page": 23, "level": 2}}, {"headings_1": {"content": "3.2.2 Funding and Absorption", "page": 23, "level": 2}}], "page": 24, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Audit observation", "Recommendation"], "type": "table"}}, {"content": [["and processing of data for PDM implementation.  The Accounting Officers explained that the unimplemented activities have been rolled over to the subsequent financial year.", "", null], ["**e)**", "**Households**  Paragraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish.  I noted that 6,911 PDM SACCOs in 138 LGs had disbursed UGX.478,304,366,929 (58%) out of the PRF received of UGX.820,798,183,805 leaving UGX. 342,493,816,876 (42%) undisbursed by end of the financial year 2022/2023. I also noted that 1,303 SACCOs in 28 LGs had not disbursed any of the PRF to households. Details are in **Appendix 6.** funds received of UGX.28,479,603,851 further noted that 62 out of 96 PDM SACCOs in KCCA had not disbursed PRF funds worth UGX.6,200,000,000 to households by November 2023. This was attributed to lack of interest to obtain PRF by the intended beneficiaries. low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Accounting Officers of LGs attributed this to;  Late release of funds by MoFPED and delays to authorise disbursement of funds to the beneficiaries by the PDM Secretariat.  \u2022 Delayed training in the application of the lending tool (PDMIS). accounts. \u2022 Delayed issuance and continuous changes of the PRF disbursement guidelines by the PDM Secretariat.  \u2022 Delays by banks to open individual PDM beneficiary \u2022 Challenges with the PDMIS data collected affecting the identification of subsistence beneficiaries.  \u2022 Delays by intended beneficiaries to apply for funds.  \u2022 Delays in data capture and certification of the SACCO by the Registrar of Co-operatives. I \u2022 **Disbursement of Parish Revolving Fund (PRF) to the** The The", "addition,  the Officers should ensure timely  quarterly disbursement as per the guidelines.  In  Accounting  should;  \u2022 Engage the relevant authorities to ensure that timely training is carried  the application  the lending tool (PDMIS). on of \u2022 Liaise with banks to ensure timely opening of individual PDM beneficiary accounts. \u2022 Engage the relevant authorities to ensure that challenges with the PDMIS are resolved. \u2022 Ensure that households  are sensitized on the loan application procedures. The Accounting Officer of KCCA should undertake sensitisation to ensure that all funds disbursed to the SACCOs are utilised. MoFPED"], ["**f)**", "**Implementation of Ineligible, and Non-Existent** **Projects**  Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has", "Accounting Officers should; The"]], "metadata": {"headings": [{"headings_0": {"content": "A review of the PDM funds release and absorption revealed the following;", "page": 23, "level": 2}}, {"headings_1": {"content": "3.2.2 Funding and Absorption", "page": 23, "level": 2}}], "page": 25, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Audit observation", "Recommendation"], "type": "table"}}, {"content": [["and processing of data for PDM implementation.  The Accounting Officers explained that the unimplemented activities have been rolled over to the subsequent financial year.", "", null], ["**e)**", "**Households**  Paragraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish.  I noted that 6,911 PDM SACCOs in 138 LGs had disbursed UGX.478,304,366,929 (58%) out of the PRF received of UGX.820,798,183,805 leaving UGX. 342,493,816,876 (42%) undisbursed by end of the financial year 2022/2023. I also noted that 1,303 SACCOs in 28 LGs had not disbursed any of the PRF to households. Details are in **Appendix 6.** funds received of UGX.28,479,603,851 further noted that 62 out of 96 PDM SACCOs in KCCA had not disbursed PRF funds worth UGX.6,200,000,000 to households by November 2023. This was attributed to lack of interest to obtain PRF by the intended beneficiaries. low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Accounting Officers of LGs attributed this to;  Late release of funds by MoFPED and delays to authorise disbursement of funds to the beneficiaries by the PDM Secretariat.  \u2022 Delayed training in the application of the lending tool (PDMIS). accounts. \u2022 Delayed issuance and continuous changes of the PRF disbursement guidelines by the PDM Secretariat.  \u2022 Delays by banks to open individual PDM beneficiary \u2022 Challenges with the PDMIS data collected affecting the identification of subsistence beneficiaries.  \u2022 Delays by intended beneficiaries to apply for funds.  \u2022 Delays in data capture and certification of the SACCO by the Registrar of Co-operatives. I \u2022 **Disbursement of Parish Revolving Fund (PRF) to the** The The", "addition,  the Officers should ensure timely  quarterly disbursement as per the guidelines.  In  Accounting  should;  \u2022 Engage the relevant authorities to ensure that timely training is carried  the application  the lending tool (PDMIS). on of \u2022 Liaise with banks to ensure timely opening of individual PDM beneficiary accounts. \u2022 Engage the relevant authorities to ensure that challenges with the PDMIS are resolved. \u2022 Ensure that households  are sensitized on the loan application procedures. The Accounting Officer of KCCA should undertake sensitisation to ensure that all funds disbursed to the SACCOs are utilised. MoFPED"], ["**f)**", "**Implementation of Ineligible, and Non-Existent** **Projects**  Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has", "Accounting Officers should; The"]], "metadata": {"headings": [{"headings_0": {"content": "A review of the PDM funds release and absorption revealed the following;", "page": 23, "level": 2}}, {"headings_1": {"content": "3.2.2 Funding and Absorption", "page": 23, "level": 2}}], "page": 25, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Audit observation", "Recommendation"], "type": "table"}}, {"content": [["and processing of data for PDM implementation.  The Accounting Officers explained that the unimplemented activities have been rolled over to the subsequent financial year.", "", null], ["**e)**", "**Households**  Paragraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish.  I noted that 6,911 PDM SACCOs in 138 LGs had disbursed UGX.478,304,366,929 (58%) out of the PRF received of UGX.820,798,183,805 leaving UGX. 342,493,816,876 (42%) undisbursed by end of the financial year 2022/2023. I also noted that 1,303 SACCOs in 28 LGs had not disbursed any of the PRF to households. Details are in **Appendix 6.** funds received of UGX.28,479,603,851 further noted that 62 out of 96 PDM SACCOs in KCCA had not disbursed PRF funds worth UGX.6,200,000,000 to households by November 2023. This was attributed to lack of interest to obtain PRF by the intended beneficiaries. low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Accounting Officers of LGs attributed this to;  Late release of funds by MoFPED and delays to authorise disbursement of funds to the beneficiaries by the PDM Secretariat.  \u2022 Delayed training in the application of the lending tool (PDMIS). accounts. \u2022 Delayed issuance and continuous changes of the PRF disbursement guidelines by the PDM Secretariat.  \u2022 Delays by banks to open individual PDM beneficiary \u2022 Challenges with the PDMIS data collected affecting the identification of subsistence beneficiaries.  \u2022 Delays by intended beneficiaries to apply for funds.  \u2022 Delays in data capture and certification of the SACCO by the Registrar of Co-operatives. I \u2022 **Disbursement of Parish Revolving Fund (PRF) to the** The The", "addition,  the Officers should ensure timely  quarterly disbursement as per the guidelines.  In  Accounting  should;  \u2022 Engage the relevant authorities to ensure that timely training is carried  the application  the lending tool (PDMIS). on of \u2022 Liaise with banks to ensure timely opening of individual PDM beneficiary accounts. \u2022 Engage the relevant authorities to ensure that challenges with the PDMIS are resolved. \u2022 Ensure that households  are sensitized on the loan application procedures. The Accounting Officer of KCCA should undertake sensitisation to ensure that all funds disbursed to the SACCOs are utilised. MoFPED"], ["**f)**", "**Implementation of Ineligible, and Non-Existent** **Projects**  Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has", "Accounting Officers should; The"]], "metadata": {"headings": [{"headings_0": {"content": "A review of the PDM funds release and absorption revealed the following;", "page": 23, "level": 2}}, {"headings_1": {"content": "3.2.2 Funding and Absorption", "page": 23, "level": 2}}], "page": 25, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Audit observation", "Recommendation"], "type": "table"}}, {"content": [["been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc.  I reviewed loan files and carried out physical inspections of beneficiary households and observed the following;  \u2022 In 68 LGs, 604 beneficiaries in 242 PDM SACCOs had implemented ineligible projects. Details are in **Appendix** **7(a).**  In 20 LGs, 53 beneficiaries in 44 PDM SACCOs had non- existent projects. Details are in **Appendix 7(b).** \u2022 Implementation of ineligible projects and non-existent projects undermines the achievement of PDM objectives.  The Accounting Officers attributed this to;  \u2022 Seasonal changes and long dry spells that were not favourable for the growing of approved projects. Delayed disbursement of funds received after the planting season and fluctuation in prices of inputs. Inadequate monitoring and supervision to ensure compliance with the guidelines.  Inadequate and contradicting guidance from MAAIF and the PDM guidelines on enterprises selection. \u2022 \u2022 \u2022", "\u2022 Engage the relevant authorities  to harmonize the guidance on enterprise selection as well advise districts on seasonal trends for better preparation. as Improve  supervision and monitoring of enterprise projects to ensure implementation of approved projects. \u2022"]], "metadata": {"headings": [{"headings_0": {"content": "A review of the PDM funds release and absorption revealed the following;", "page": 23, "level": 2}}, {"headings_1": {"content": "3.2.2 Funding and Absorption", "page": 23, "level": 2}}], "page": 26, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Audit observation"], "type": "table"}}, {"content": "3.2.3 Review of the PDM Governance Structures", "metadata": {"headings": [{"headings_0": {"content": "3.2.3 Review of the PDM Governance Structures", "page": 26, "level": 2}}, {"headings_1": {"content": "A review of the PDM funds release and absorption revealed the following;", "page": 23, "level": 2}}], "page": 26, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "The PDM Governance Structures are guided under: Paragraph 2.1, 2.3 & 22 of the Governance and Administration Pillar Operations Manual, February 2022; 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,", "metadata": {"headings": [{"headings_0": {"content": "The PDM Governance Structures are guided under: Paragraph 2.1, 2.3 & 22 of the Governance and Administration Pillar Operations Manual, February 2022; 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,", "page": 26, "level": 3}}, {"headings_1": {"content": "3.2.3 Review of the PDM Governance Structures", "page": 26, "level": 2}}], "page": 26, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar", "metadata": {"headings": [{"headings_0": {"content": "February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar", "page": 26, "level": 2}}, {"headings_1": {"content": "The PDM Governance Structures are guided under: Paragraph 2.1, 2.3 & 22 of the Governance and Administration Pillar Operations Manual, February 2022; 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,", "page": 26, "level": 3}}], "page": 26, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "3, (22 nd version, October 2022); Paragraph 15 of the PDM Local Government guide to", "metadata": {"headings": [{"headings_0": {"content": "February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar", "page": 26, "level": 2}}, {"headings_1": {"content": "The PDM Governance Structures are guided under: Paragraph 2.1, 2.3 & 22 of the Governance and Administration Pillar Operations Manual, February 2022; 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,", "page": 26, "level": 3}}], "page": 26, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "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.", "page": 26, "level": 3}}, {"headings_1": {"content": "February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar", "page": 26, "level": 2}}], "page": 26, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local Government and KCCA, Parish and SACCO level and made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local Government and KCCA, Parish and SACCO level and made the following observations;", "page": 26, "level": 3}}, {"headings_1": {"content": "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.", "page": 26, "level": 3}}], "page": 26, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["**1.**", "**Groups**  Requires PDM Pillar Working Groups to review,  propose amendments to the Operational  Guidelines  and **The Pillar Working**", "\u2022 Pillar 1 - Production, Processing and Marketing, Pillar 4 - Social Services, and Pillar 6 - Parish Based Management Information System (PDMIS) did not have approved pillar manuals. \u2022 Although Pillar implementation", "funding MoFPED should avail the required  to facilitate  the implementation of the Pillar Working Group activities."]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local Government and KCCA, Parish and SACCO level and made the following observations;", "page": 26, "level": 3}}, {"headings_1": {"content": "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.", "page": 26, "level": 3}}], "page": 26, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": [["respective  Pillars Manuals, and to assist in the alignment of plans and budgets of MDAs to the PDM.", "action plans had been developed, to individual participating entities did not align their budgets and work to pillar implementation action plans. It was further noted that some of the action plans did not have quantified activities. plans  the All the 7 Pillar working groups did not submit the required number of quarterly performance reports to the PDM Secretariat. to develop pillar manuals, action/work plans, and monitor performance may the alignment of plans and budgets of MDAs to the PDM. hinder Pillar lead agencies attributed this to inadequate funding. \u2022 Failure The", "", null], ["**2.**", "**HLG** Core Implementation** **Teams**  The 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).", "\u2022 55 LGs did not prepare quarterly performance reports. Out of 04 quarterly performance reports, 4 LGs prepared 03 reports, 7 LGs prepared 02 reports while, 2 LGs prepared only 01 report. There was no evidence of; Mobilization and sensitization of the various stakeholders at all levels including communities in 33 LGs. In 48 LGs, there was no support for the continuous formation of PDM enterprise groups. There was no training of the PDM enterprise groups and SACCOs in 24 LGs, and In 44 LGs, there was no continuous data collection at household and community levels. Details are in **Appendix 8.** \u2022 \u2022 \u2022 \u2022 negatively mobilization, sensitization, affected data This", "The Accounting Officers should mainstream PDM activities into the LGs budget which should be funded by MoFPED."]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local Government and KCCA, Parish and SACCO level and made the following observations;", "page": 26, "level": 3}}, {"headings_1": {"content": "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.", "page": 26, "level": 3}}], "page": 27, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": [["collection and training of the PDM enterprise groups and SACCOs. Accounting Officers attributed this to inadequate funds to support the operations of the District teams. The", "", null, null], ["**3.**", "**Parish** Parish **Development Committees (PDC)** The  Development Committee  (PDC), which comprises 7 members of the community, 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.", "\u2022 In 20 LGs, PDCs were not fully constituted in 277 Parishes. In addition, WDCs in KCCA were not constituted as per the guidelines whereby they did not have the Town Clerks and the Commercial Officers.  \u2022 891 PDCs in 77 LGs did not hold the 4 required quarterly meetings. Relatedly, WDCs in KCCA held 1 out of the expected four quarterly meetings.  \u2022 Parish priorities and action plans for the FY 2022/2023 were not prepared by 1,475 PDCs in 104 LGs. Furthermore, WDCs in KCCA did not prepare ward priorities and action plans for the FY 2022/2023. \u2022 922 PDCs in 74 LGs did not prepare quarterly performance reports. Relatedly, in KCCA, WDCs prepared one out of 4 quarterly performance reports. are in **Appendix 9.** UGX. 1 million per parish was provided for administrative costs to cater for; PDM SACCO General Meetings and initial training of SACCO leaders, PDC meetings, and Monitoring and Evaluation by PDC members. However, the funds were not adequate to facilitate the following key PDC activities;  \u2713 Mobilise, sensitise and create awareness  PDM Programmes to the Community \u2713 Participate in the identification of the needs and priorities of the Parish/ward using participatory approach on \u2713 Ensure Parish/ward preparation Action of Plans, \u2022 Details", "I advised the Accounting Officers to; \u2022 Ensure that operational challenges  are addressed in time to enable  timely commencement  of preparatory activities.  \u2022 Engage the MoFPED and the Secretariat to provide  additional funding to enable the implementation of all key PDC activities.  \u2022 Engage the PDM Secretariat to involve LGs in the development of PDM policies and guidelines.  \u2022 Engage the HLG Core Implementation Teams to provide continuous training of PDCs on the preparation of plans and reports."]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local Government and KCCA, Parish and SACCO level and made the following observations;", "page": 26, "level": 3}}, {"headings_1": {"content": "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.", "page": 26, "level": 3}}], "page": 28, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": [["budgets and reports for the PDM  \u2713 Oversee selection individuals of groups and to benefit from PDM activities by the Parish Financial Agency. the Accounting Officers attributed this to; \u2022 Operational that delayed the preparatory activities. \u2022 Inadequate funds to implement challenges PDCs activities.  \u2022 Unclear guidelines on identification of priorities by PDCs.  \u2022 Delay in release of funds by MoFPED.  \u2022 Inadequate training of PDCs on the preparation of plans and reports. The", "", null, null], ["**4.**", "**PDM SACCO Board** checks The  Supervisory Board  the efficiency  & effectiveness of the Cooperative internal control systems.", "a \u2022 82 PDM SACCOs in 11 LGs operated without fully constituted Board while for 580 SACCOs in 35 LGs that had fully constituted Boards which did not hold regular Board meetings. Details are in **Appendix 10 (a).** \u2022 In 39 LGs, the members of the Boards of 489 PDM SACCOs did not fill in expression of interest forms prior to being elected board members. Details in **Appendix 10 (a).** are could lead to mismanagement of the SACCOs as there may not be appropriate oversight. Accounting Officers attributed this to continuous changes made to the guidelines. This The", "The HLG Core implementation Teams should  strengthen monitoring  and supervision of SACCO boards operations."], ["**5.**", "**SACCO Committees** **and** Sub** **Committees**  The Production Sub- committee  shall comprise of 3 farmers selected from the", "\u2022 1,531 SACCOs in 107 LGs did not constitute the supervisory, executive committees as well as the Loan, Production, Marketing, Business Development services, Finance and sub- Committees. investment", "The Accounting Officers should ensure that the boards  the required committees and Sub-committees. constitute"]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local Government and KCCA, Parish and SACCO level and made the following observations;", "page": 26, "level": 3}}, {"headings_1": {"content": "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.", "page": 26, "level": 3}}], "page": 29, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": [["community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.", "1,951 SACCOs in 112 LGs had non- functional committees and sub-committees. Details are in **Appendix 10(b).** This could lead  oversight.  The Accounting Officers attributed this to; inadequate Inadequate resources to fund all the required committees.  \u2022 Unclear and conflicting guidelines on Implementation of PDM.  \u2022 The production and marketing, Business Development services, Finance, planning and investment were inactive because efforts were put on disbursement on PRF to SACCOs which was the role of the loans committee. \u2022 \u2022", ""]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local Government and KCCA, Parish and SACCO level and made the following observations;", "page": 26, "level": 3}}, {"headings_1": {"content": "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.", "page": 26, "level": 3}}], "page": 30, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Governance Structure", "Observations"], "type": "table"}}, {"content": "3.2.4 Review of Training Implementation Activities", "metadata": {"headings": [{"headings_0": {"content": "3.2.4 Review of Training Implementation Activities", "page": 30, "level": 2}}, {"headings_1": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local Government and KCCA, Parish and SACCO level and made the following observations;", "page": 26, "level": 3}}], "page": 30, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Paragraph 25 & 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 25 & 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans", "page": 30, "level": 2}}, {"headings_1": {"content": "3.2.4 Review of Training Implementation Activities", "page": 30, "level": 2}}], "page": 30, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "under PRF \u2013 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 25 & 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans", "page": 30, "level": 2}}, {"headings_1": {"content": "3.2.4 Review of Training Implementation Activities", "page": 30, "level": 2}}], "page": 30, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": "Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "page": 30, "level": 3}}, {"headings_1": {"content": "Paragraph 25 & 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans", "page": 30, "level": 2}}], "page": 30, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "I made the following observations;", "page": 30, "level": 2}}, {"headings_1": {"content": "Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "page": 30, "level": 3}}], "page": 30, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["**1.**", "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 **Experts** **Training of Local** The", "\u2022 12 LGs did not carry out training of local experts while in 29 LGs, training was carried out after funds were released to the SACCOs.  \u2022 In 49 LGs, the training was attended by other cadres other than  CDOs, Commercial Officers, and Extension officers. Details are in **Appendix 11(a).** Parish Chief, This may negatively affect the sustainability arrangements of the programme. Accounting Officers attributed this to delayed release of the training The", "The Accounting Officers should engage the PDM Secretariat to ensure that training program and guidelines and are issued timely."]], "metadata": {"headings": [{"headings_0": {"content": "I made the following observations;", "page": 30, "level": 2}}, {"headings_1": {"content": "Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "page": 30, "level": 3}}], "page": 30, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Nature of training", "Observations", "Recommendation"], "type": "table"}}, {"content": [["Alliance. The local experts will carry out continuous sensitization  and mobilization  of communities towards the PDM at the Parish level.", "program, guidelines by the PDM secretariat and training facilitation. lack of", "", null], ["**2.**", "**of Households and Enterprise Group Leaders** 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. **Training** The", "\u2022 The local experts in 29 LGs did not train households and enterprise group leaders in 806 parishes on household visioning and enterprise analysis. Details are in **Appendix 11(b).** may lead to misuse of PRF funds by households and enterprise groups, as well as discourage the socio- economic transformation aspirations. Accounting Officers attributed the shortcoming to inadequate PDM operational funds. This The", "The Accounting Officers should mainstream PDM activities into the LGs budget which should be funded by MoFPED."]], "metadata": {"headings": [{"headings_0": {"content": "I made the following observations;", "page": 30, "level": 2}}, {"headings_1": {"content": "Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "page": 30, "level": 3}}], "page": 31, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Nature of training", "Observations", "Recommendation"], "type": "table"}}, {"content": "3.2.5 Registration of PDM SACCOs and Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "3.2.5 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 2}}, {"headings_1": {"content": "I made the following observations;", "page": 30, "level": 2}}], "page": 31, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Paragraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF)", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF)", "page": 31, "level": 2}}, {"headings_1": {"content": "3.2.5 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 2}}], "page": 31, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "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": "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;", "page": 31, "level": 3}}, {"headings_1": {"content": "Paragraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF)", "page": 31, "level": 2}}], "page": 31, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "I made the following observations;", "page": 31, "level": 2}}, {"headings_1": {"content": "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;", "page": 31, "level": 3}}], "page": 31, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["**1.**", "**Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act** A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a", "All the 10,586 SACCOs in 176 LGs and KCCA were not licensed to take on the business of lending under Microfinance  Institutions Money Lenders Act. a result, enforcement of recovery of PRF funds from beneficiaries by the PDM SACCOs may legally challenged leading to loss of funds. be As", "The Accounting Officers should and PDM Secretariat Ensure that PDM SACCOs are  a requirement  of Microfinance Institutions Money Lenders Act. registered as"]], "metadata": {"headings": [{"headings_0": {"content": "I made the following observations;", "page": 31, "level": 2}}, {"headings_1": {"content": "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;", "page": 31, "level": 3}}], "page": 31, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Nature of registration /Requirement", "Observations", "Recommendation"], "type": "table"}}, {"content": [["probationary  period pending  registration under the Cooperatives Societies Act or it has applied for a licence under this Act.", "Accounting Officers explained that the SACCOs were still under the probationary period and there is no clear guidance on licensing of PDM SACCOs by the PDM Secretariat.", "", null], ["**2.**", "**Update of SACCO** **Enterprise** and Household Registers** Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO The", "In 40 LGs, 385 SACCOs did not have PDM member registers while, in 44 LGs, 492 SACCOs did not maintain updated PDM member registers contrary to the guidelines. Details are in **Appendix 12.** to update PDM member registers may to extending PRF to ineligible beneficiaries leading to failure to achieve pillar objectives. result loans Officers attributed this to the capacity gap on the part of SACCO leaders and parish chiefs as well as the lack of appreciation of the importance of the registers. Failure Accounting", "The Accounting Officers and Chairperson of PDM SACCO boards should build the capacity of the SACCO management to ensure that members  are maintained and updated. registers"], ["**3.**", "**Signing** of Financing Agreements** **PRF** SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement to formalise  the relationship  between Government and the PDM SACCOs. is A", "\u2022 UGX.54,594,980,794 was transferred to 545 SACCOs in 24 LGs without signed PRF financing agreements.  \u2022 941 PDM SACCOs in 40 LGs, received PRF of UGX. 72,215,415,546 before PRF financing agreements were signed.  \u2022 PRF Agreements of 1,008 SACCOs in 45 LGs were signed before the first AGM took place. the SACCO \u2022 In 338 PDM SACCOs in 13 LGs,  bank account number provided was not captured in the signed  Financing Agreement as guided by Budget Execution Circular for FY 2022/2023, June 2022. PRF Details are in **Appendix 12.**", "The Accounting Officers should ensure that PRF financing agreements are signed timely and comply with all the requirements as per the guideline."]], "metadata": {"headings": [{"headings_0": {"content": "I made the following observations;", "page": 31, "level": 2}}, {"headings_1": {"content": "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;", "page": 31, "level": 3}}], "page": 32, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Nature of registration /Requirement", "Observations", "Recommendation"], "type": "table"}}, {"content": "3.2.6 PDM SACCO Operations", "metadata": {"headings": [{"headings_0": {"content": "3.2.6 PDM SACCO Operations", "page": 33, "level": 2}}, {"headings_1": {"content": "I made the following observations;", "page": 31, "level": 2}}], "page": 33, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019", "metadata": {"headings": [{"headings_0": {"content": "3.2.6 PDM SACCO Operations", "page": 33, "level": 2}}, {"headings_1": {"content": "I made the following observations;", "page": 31, "level": 2}}], "page": 33, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": "handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance", "metadata": {"headings": [{"headings_0": {"content": "handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance", "page": 33, "level": 3}}, {"headings_1": {"content": "3.2.6 PDM SACCO Operations", "page": 33, "level": 2}}], "page": 33, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 th June 2023 require", "metadata": {"headings": [{"headings_0": {"content": "handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance", "page": 33, "level": 3}}, {"headings_1": {"content": "3.2.6 PDM SACCO Operations", "page": 33, "level": 2}}], "page": 33, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": "that;", "metadata": {"headings": [{"headings_0": {"content": "that;", "page": 33, "level": 2}}, {"headings_1": {"content": "handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance", "page": 33, "level": 3}}], "page": 33, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "I made the following observations;", "page": 33, "level": 2}}, {"headings_1": {"content": "that;", "page": 33, "level": 2}}], "page": 33, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["**1.**", "a **General Meetings** **by PDM SACCOs**  A PDM SACCO shall hold  General meeting to; pass bye- laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.", "\u2022 58 SACCOs in 12 LGs did not hold a general meeting while 1,499 SACCOs in 106 LGs held their first general meeting more than 1 month after their registration. Details are in **Appendix 13 (a).** \u2022 In 14 LGs, 119 SACCOs did not elect and inaugurate leadership vetting committees.  in **Appendix 13(b).** Details are 248 PDM SACCOs in 22 LGs, did not approve  criterion following the PDM SACCO byelaws. Details are in **Appendix 13(c).** the vetting 465 PDM SACCOs in 31 LGs did not have training of the PDM SACCO members during the meeting. Details are in **Appendix 13(d).** 338 PDM SACCOs in 26 LGs did not include the bank account opening resolution in their minutes. Details are in **Appendix 13(e).** 726 PDM SACCOs in 52 LGs had already received funds by the time of the first general meeting. Details are in **Appendix 13(f).** Accounting Officers attributed this to;  \u2022 Time constraints and pressure to disburse funds to the beneficiaries. \u2022 \u2022 \u2022 \u2022 The", "MoFPED should issue clear guidance on utilization of PDM funds and reconcile conflicts in existing guidelines. Accounting should that AGMs held  and Officers ensure  are resolutions documented. The"]], "metadata": {"headings": [{"headings_0": {"content": "I made the following observations;", "page": 33, "level": 2}}, {"headings_1": {"content": "that;", "page": 33, "level": 2}}], "page": 33, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Activity", "Observations", "Recommendation"], "type": "table"}}, {"content": [["\u2022 Delay in issuance of guidance for utilization of administrative funds which affected timely holding of AGMs.  \u2022 Unclear and conflicting guidelines on Implementation of PDM.  \u2022 Delay in receiving the certificate of registration from the registrar which was a requirement to hold first general meeting. account \u2022 MoFPED\u2019s directive to expedite PDM bank  that compelled SACCO leaders to open accounts before obtaining resolutions. opening", "", null, null], ["**2.**", "in Parish shall select flagship projects that will benefit all interested subsistence households  a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. **Selection** and Implementation of Prioritized/Flagship Projects** Each", "\u2022 566 parishes in 46 LGs did not select any flagship projects contrary to the guidelines. \u2022 In 78 LGs, 1,196 parishes selected flagship  were inconsistent with the LG selected priority commodities. projects that 7,968 farmer enterprise/households in 96 LGs implemented projects that were not from priority commodity  in **Appendix 14** list. Details are the Failure to select and implement prioritized projects may undermine achievement of the pillar objectives. Officers attributed this to;  \u2022 Contradicting guidelines on recommended flagship projects and enterprise selection from the Ministry of Local Government, Ministry of Gender and Ministry of Agriculture.  \u2022 Non-consultative selection criteria for flagship projects which could not match specific enterprise conditions.  \u2022 Some flagship projects were not suitable for the selected LGs and urban centers.  \u2022 Delayed release of guidelines after \u2022 Accounting", "The PDM Secretariat should harmonize the various guidance on flagship projects and enterprise selection. Accounting Officers should liaise with the MAAIF to ensure that selected LGs commodities are consistent with the ecological  advantages of  LGs. the should review the LG commodity list in consultation with the LGs in order to increase the selection options. The MAAIF"]], "metadata": {"headings": [{"headings_0": {"content": "I made the following observations;", "page": 33, "level": 2}}, {"headings_1": {"content": "that;", "page": 33, "level": 2}}], "page": 34, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Activity", "Observations", "Recommendation"], "type": "table"}}, {"content": [["selection of flagship projects.  \u2022 Failure by the community to appreciate the principles of the PDM.  \u2022 Limited options given by MAAIF yet LGs have various viable commodity projects.", "", null, null], ["**3.**", "on loan applicant must be a member of a registered subsistence household  the PDMIS, be a member of a PDM Enterprise Group that a member of the PDM SACCO. is on beneficiaries should be members of a registered subsistence household  the Parish Development Management Information System (applies before 5th June 2023). households applying to access PRF should be determined  and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). A **Loan and Process** **Application Approval** Subsistence All", "\u2022 5,568 beneficiaries in 775 Parishes in 50 LGs who accessed loans before 5th June 2023 were not selected through the PDMIS. \u2022 3,616 beneficiaries in 307 Parishes in 41 LGs who accessed loans after 5th June 2023, lacked documentary evidence of being vetted by a village meeting convened by the enterprise groups. Details are in **Appendix 14.** to follow the stipulated loan application and approval process may result ineligible beneficiaries accessing PRF. into Officers attributed this to; Inadequate PDMIS training by the MoICT&NG.  \u2022 Slow implementation of the PDMIS.  \u2022 Various contradicting guidelines issued from time to time.  \u2022 Pressures to disburse funds to the beneficiaries.  \u2022 Inadequate sensitization and training of village committees. \u2022 Failure Accounting", "MoICT&NG  fast implementation the PDMIS. track should the of Secretariat should harmonize the various guidance on the loan application and  approval processes. Accounting Officers  should sensitize the village committees on the importance  of documentation  of decisions of village vetting meeting. The The"], ["**4.**", "farming enterprises,  the borrower must obtain an  agriculture insurance policy under the  Uganda **Insurance Policy for Farming Enterprises** For", "\u2022 In a sample of 112 LGs, 45,321 PRF beneficiaries who carried out farming enterprises in 4,511 PDM SACCOs did not obtain agricultural insurance policies from UAIS. Details are in **Appendix 14.** Lack of recourse in form of insurance will expose the farming enterprises to", "The PDM Secretariat should  provide adequate guidance on the Agricultural insurance and liaise with the relevant authorities  to expedite  the operationalization of"]], "metadata": {"headings": [{"headings_0": {"content": "I made the following observations;", "page": 33, "level": 2}}, {"headings_1": {"content": "that;", "page": 33, "level": 2}}], "page": 35, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Activity", "Observations", "Recommendation"], "type": "table"}}, {"content": [["Agriculture Insurance Scheme (UAIS).", "Officers attributed this to; Inadequate guidance on Agricultural insurance and funds disbursed to each PRF beneficiary to register with Uganda Agriculture Insurance Scheme (UAIS). insufficient \u2022 Delayed implementation of Farmers the Agricultural  Insurance Scheme. \u2022 the adverse effects of climate change and may result into failure to recover the loan funds. Accounting", "the  Uganda Agriculture Insurance Scheme (UAIS)."]], "metadata": {"headings": [{"headings_0": {"content": "I made the following observations;", "page": 33, "level": 2}}, {"headings_1": {"content": "that;", "page": 33, "level": 2}}], "page": 36, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Activity", "Observations"], "type": "table"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 36, "level": 2}}, {"headings_1": {"content": "I made the following observations;", "page": 33, "level": 2}}], "page": 36, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "The Government envisaged that the adoption of the Parish Development Model (PDM) strategy would improve service delivery and the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy. Whereas a lot has been done to implement the strategy, there are still some areas that require improvement and as such Government should consider implementing the recommendations in this report to address the challenges highlighted above for better management of the PDM.", "metadata": {"headings": [{"headings_0": {"content": "The Government envisaged that the adoption of the Parish Development Model (PDM) strategy would improve service delivery and the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy. Whereas a lot has been done to implement the strategy, there are still some areas that require improvement and as such Government should consider implementing the recommendations in this report to address the challenges highlighted above for better management of the PDM.", "page": 36, "level": 1}}, {"headings_1": {"content": "Conclusion", "page": 36, "level": 2}}], "page": 36, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "John F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "John F.S. Muwanga", "page": 36, "level": 2}}, {"headings_1": {"content": "The Government envisaged that the adoption of the Parish Development Model (PDM) strategy would improve service delivery and the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy. Whereas a lot has been done to implement the strategy, there are still some areas that require improvement and as such Government should consider implementing the recommendations in this report to address the challenges highlighted above for better management of the PDM.", "page": 36, "level": 1}}], "page": 36, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 36, "level": 2}}, {"headings_1": {"content": "John F.S. Muwanga", "page": 36, "level": 2}}], "page": 36, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "28 th December 2023.", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 36, "level": 2}}, {"headings_1": {"content": "John F.S. Muwanga", "page": 36, "level": 2}}], "page": 36, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": "Appendices Appendix 1: Alignment of the LGs and KCCA Work Plans and Budgets to the PDM", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1: Alignment of the LGs and KCCA Work Plans and Budgets to the PDM", "page": 37, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 36, "level": 2}}], "page": 37, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["", "", "", "**Appendix 1(a)**", null, null, null, "**Appendix 1(b)**"], ["**1**", "880", "LiraDLG", "-", "-", "-", "-", "No"], ["**2**", "601", "AruaCity", "-", "-", "-", "-", "No"], ["**3**", "602", "FortportalCity", "8", "8", "8", "-", "Yes"], ["**4**", "603", "GuluCity", "10", "2", "2", "8", "Yes"], ["**5**", "605", "JinjaCity", "209", "26", "66", "143", "Yes"], ["**6**", "606", "LiraCity", "-", 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"-", "-", "-", "-", "No"], ["**123**", "875", "KyankwanziDLG", "40", "21", "40", "0", "0"], ["**124**", "815", "BuhwejuDLG", "-", "-", "-", "-", "-"], ["**125**", "828", "ButeboDLG", "-", "17", "-", "-", "No"], ["**126**", "830", "BuyendeDLG", "-", "-", "-", "-", "No"], ["**127**", "836", "IgangaDLG", "-", "-", "-", "-", "No"], ["**128**", "849", "KamuliDLG", "-", "-", "-", "-", "No"], ["**129**", "843", "KagadiDLG", "151", "26", "151", "-", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1: Alignment of the LGs and KCCA Work Plans and Budgets to the PDM", "page": 37, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 36, "level": 2}}], "page": 40, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "No. of priorities", "No. of Sub Counties/Division/Town Councils", "No. of priorities incorporated into the budget/work plan", "No. of priorities not incorporated into the budget/work plan", "Was there evidence of identifying priorities at parish level?"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1: Alignment of the LGs and KCCA Work Plans and Budgets to the PDM", "page": 37, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 36, "level": 2}}], "page": 40, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**130**", "931", "TeregoDLG", "-", "-", "-", "-", "No"], ["**131**", "845", "KalakiDLG", "-", "-", "-", "-", "No"], ["**132**", "854", "KarengaDLG", "-", "-", "-", "-", "No"], ["**133**", "894", "MityanaDLG", "56", "14", "36", "20", "Yes"], ["**134**", "721", "MityanaMC", "-", "-", "-", "-", "No"], ["**135**", "899", "MukonoDLG", "-", "", "", "-", "Yes"], ["**136**", "725", "NansanaMC", "-", "", "", "-", "-"], ["**137**", "726", "NebbiMC", "-", "-", "-", "-", "No"], ["**138**", "711", "KaseseMC", "-", "-", "-", "-", "Yes"], ["**139**", "927", "SerereDLG", "-", "-", "-", "-", "Yes"], ["**140**", "802", "AdjumaniDLG", "17", "11", "3", "14", "Yes"], ["**141**", "604", "Hoimacity", "14", "2", "14", "-", "Yes"], ["**142**", "710", "KapchorwaMC", "-", "27", "-", "-", "No"], ["**143**", "881", "LuukaDLG", "-", "-", "-", "-", "No"], ["**144**", "926", "SembabuleDLG", "-", "17", "-", "-", "No"], ["**145**", "928", "SheemaDLG", "-", "-", "-", "-", "Yes"], ["**146**", "821", "BulisaDLG", "-", "-", "-", "-", "No"], ["**147**", "871", "KotidoDLG", "-", "-", "-", "-", "No"], ["**148**", "813", "BugiriDLG", "-", "-", "-", "-", "No"], ["**149**", "708", "KabaleMC", "-", "-", "-", "-", ""], ["**150**", "911", "NtungamoDLG", "-", "", "", "-", "No"], ["**151**", "810", "AruaDLG", "-", "-", "-", "-", "No"], ["**152**", "844", "KakumiroDLG", "14", "24", "14", "-", "Yes"], ["**153**", "857", "KatakwiDLG", "-", "-", "-", "-", "No"], ["**154**", "889", "MasindiDLG", "48", "14", "48", "-", "Yes"], ["**155**", "863", "KikuubeDLG", "7", "7", "7", "-", "Yes"], ["**156**", "847", "KaliroDLG", "-", "15", "-", "-", "No"], ["**157**", "918", "PakwachDLG", "-", "10", "-", "-", "No"], ["**158**", "856", "KaseseDLG", "15", "5", "2", "13", "Yes"], ["**159**", "865", "KiryandongoDLG", "-", "13", "-", "-", "No"], ["", "1,743", "1,244", "949", "794", "", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1: Alignment of the LGs and KCCA Work Plans and Budgets to the PDM", "page": 37, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 36, "level": 2}}], "page": 41, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "No. of priorities", "No. of Sub Counties/Division/Town Councils", "No. of priorities incorporated into the budget/work plan", "No. of priorities not incorporated into the budget/work plan", "Was there evidence of identifying priorities at parish level?"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1: Alignment of the LGs and KCCA Work Plans and Budgets to the PDM", "page": 37, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 36, "level": 2}}], "page": 41, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": "Appendix 2: Planning and budget performance", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Planning and budget performance", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1: Alignment of the LGs and KCCA Work Plans and Budgets to the PDM", "page": 37, "level": 2}}], "page": 42, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["**1**", "MoFPED", "1,600,000,000", "1,600,000,000", "0", "2", "Operations of Financial Inclusion unit"], ["**2**", "UBOS", "4,000,000,000", "3,999,389,258", "610,742", "", ""], ["**3**", "MoLG", "19,000,000,000", "15,438,761,720", "3,561,238,280", "6", "Advertising and public relations  Mobilization and inspection of PDM activities Training of PDM technical staff  Fuel facilitation for fieldwork activities  PDM Secretariat office operations"], ["**4**", "MAAIF", "2,696,000,000", "0", "2,696,000,000", "13", "Orientation & sensitization of the PDM  Procurement of 1 station wagon  Monitoring and Evaluation of Pillar 1 activities Printing and dissemination of Enterprise selection Hand Books.  Printing and dissemination of guidelines for Enterprise selection.  Mobilization of value chain actors to form organized enterprise Groups  Review & validate guidelines for Enterprise selection Enterprise Cost Benefit Analyses Training of Trainers of PDM coordination team"], ["", "**Total**", "**27,296,000,000**", "**21,038,150,978**", "**6,257,849,022**", "**21**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Planning and budget performance", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1: Alignment of the LGs and KCCA Work Plans and Budgets to the PDM", "page": 37, "level": 2}}], "page": 42, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["S N.", "Entity", "Budget", "Warrant", "Unwarranted", "No. of activities", "Details of activities"], "type": "table"}}, {"content": "Appendix 3: Un-funded PDM SACCOS", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Un-funded PDM SACCOS", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 2: Planning and budget performance", "page": 42, "level": 2}}], "page": 42, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["**1.**", "Moroto", "Nadunget", "100,000,000", "Not recognised by the responsible LG, hence not capitalised"], ["**2.**", "Fort Portal City", "Kitaka ward", "100,000,000", "Not recognised by the responsible LG, hence not capitalised"], ["**3.**", "Fort Portal City", "Nyakitojo ward", "100,000,000", "Not recognised by the responsible LG, hence not capitalised"], ["**4.**", "Fort Portal City", "Rwenkuba ward", "100,000,000", "Not recognised by the responsible LG, hence not capitalised"], ["**5.**", "Kapelebyong", "Kapelebyong", "100,000,000", "Not recognised by the responsible LG, hence not capitalised"], ["**6.**", "Yumbe", "Kanabu Kei", "100,000,000", "Not recognised by the responsible LG, hence not capitalised"], ["**7.**", "Bushenyi", "Kitwe", "100,000,000", "Not recognised by the responsible LG, hence not capitalised"], ["**8.**", "Otuke", "Okwang Trading centre ward", "100,000,000", "Not recognised by the responsible LG, hence not capitalised"], ["", "**Total**", "", "**900,000,000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Un-funded PDM SACCOS", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 2: Planning and budget performance", "page": 42, "level": 2}}], "page": 42, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN .", "Name of HLG", "Parish name", "Expected PRF (UGX)", "Remarks"], "type": "table"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Un-funded PDM SACCOS", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 2: Planning and budget performance", "page": 42, "level": 2}}], "page": 42, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": "Appendix 4: Late Disbursement of Funds", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Late Disbursement of Funds", "page": 43, "level": 2}}, {"headings_1": {"content": "Appendix 3: Un-funded PDM SACCOS", "page": 42, "level": 2}}], "page": 43, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["**1**", "Jul-22", "", "", "-", "", "-", ""], [null, "Aug-22", "", "", "-", "", "-", ""], [null, "Sep-22", "10,594", "264,850,000,000", "-", "", "-", "0"], ["**2**", "Oct-22", "", "", "4,245", "", "106,125,000,000", ""], [null, "Nov-22", "", "", "4", "", "100,000,000", ""], [null, "Dec-22", "10,594", "264,850,000,000", "4,611", "8,860", "115,275,000,000", "221,500,000,000"], ["**3**", "Jan-23", "", "", "17", "", "425,000,000", ""], [null, "Feb-23", "", "", "656", "", "16,400,000,000", ""], [null, "Mar-23", "10,594", "264,850,000,000", "232", "905", "5,800,000,000", "22,625,000,000"], ["**4**", "Apr-23", "", "", "9,853", "", "246,325,000,000", ""], [null, "May-23", "", "", "3", "", "75,000,000", ""], [null, "Jun-23", "10,594", "264,850,000,000", "22,718", "32,574", "567,950,000,000", "814,350,000,000"], ["", "**Total**", "**42,376**", "**1,059,400,000,000**", "**42,339**", "**42,339**", "**1,058,475,000,000**", "**1,058,475,000,000**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Late Disbursement of Funds", "page": 43, "level": 2}}, {"headings_1": {"content": "Appendix 3: Un-funded PDM SACCOS", "page": 42, "level": 2}}], "page": 43, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["Quarter", "Months", "Expected No. of transactions per quarter", "Expected Amount per quarter", "Actual No. of transaction per Month", "Actual No. of transactions per quarter", "Actual Amount per month", "Actual Amount per quarter"], "type": "table"}}, {"content": "Appendix 5: Utilisation of PDM Funds at MDAs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Utilisation of PDM Funds at MDAs", "page": 43, "level": 2}}, {"headings_1": {"content": "Appendix 4: Late Disbursement of Funds", "page": 43, "level": 2}}], "page": 43, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["**1**", "MoFPED", "1,600,000,000", "1,600,000,000", "0", "0", ""], ["**2**", "UBOS", "3,999,389,258", "2,902,535,960", "1,096,853,298", "7", "\u2022 Report writing exercise. \u2022  \u2022  \u2022 Airtime for Parish SACCOs.  Vehicle Hire for planned activities.  Procurement of Printing services for printing of Village Registers.  Procurement of Printing services for printing of Manuals. Procurement of Printing services for printing of Quick guides.  Procurement of Printing services for printing of Reports. \u2022 \u2022 \u2022"], ["**3**", "MoLG", "15,438,761,720", "15,438,761,720", "0", "", ""], ["**4**", "MAAIF", "0", "0", "0", "", ""], ["", "**Total**", "**21,038,150,978**", "**19,941,297,680**", "**1,096,853,298**", "**7**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Utilisation of PDM Funds at MDAs", "page": 43, "level": 2}}, {"headings_1": {"content": "Appendix 4: Late Disbursement of Funds", "page": 43, "level": 2}}], "page": 43, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN.", "Entity", "Warrant", "Utilisation", "Unutilised", "No. of activities", "Details of activities"], "type": "table"}}, {"content": "35 \nAppendix 6: Disbursement of Parish Revolving Fund (PRF) to the Households", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Utilisation of PDM Funds at MDAs", "page": 43, "level": 2}}, {"headings_1": {"content": "Appendix 4: Late Disbursement of Funds", "page": 43, "level": 2}}, [{"headings_0": {"content": "Appendix 5: Utilisation of PDM Funds at MDAs", "page": 43, "level": 2}}, {"headings_1": {"content": "Appendix 4: Late Disbursement of Funds", "page": 43, "level": 2}}]], "page": 43, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**1**", "601", "Arua City", "54", "5,400,000,000", "5,400,000,000", "-"], ["**2**", "602", "Fortportal City", "22", "2,200,000,000", "2,200,000,000", "-"], ["**3**", "605", "Jinja City", "26", "527,000,000", "2,795,797,602", "2,268,797,602"], ["**4**", "606", "Lira City", "49", "-", "4,900,000,000", "4,900,000,000"], ["**5**", "608", "Mbale City", "10", "295,490,000", "1,067,007,346", "771,517,346"], ["**6**", "609", "Mbarara City", "23", "1,170,000,000", "2,400,000,000", "1,230,000,000"], ["**7**", "610", "Soroti City", "25", "2,500,000,000", "2,500,000,000", "-"], ["**8**", "803", "Agago DLG", "117", "-", "117,000,000,000", "117,000,000,000"], ["**9**", "704", "Busia MC", "8", "339,350,000", "800,000,000", "460,650,000"], ["**10**", "705", "Entebbe MC", "4", "-", "400,000,000", "400,000,000"], ["**11**", "707", "Iganga MC", "11", "-", "1,100,000,000", "1,100,000,000"], ["**12**", "709", "Kamuli MC", "10", "1,084,939,970", "1,084,939,970", "-"], ["**13**", "712", "Kira MC", "6", "600,000,000", "600,000,000", "-"], ["**14**", "714", "Kitgum MC", "11", "-", "1,100,000,000", "1,100,000,000"], ["**15**", "718", "Lugazi MC", "20", "2,880,000", "2,141,152,189", "2,138,272,189"], ["**16**", "719", "Makindye Ssabagabo MC", "8", "797,566,832", "874,294,272", "76,727,440"], ["**17**", "723", "Mubende MC", "18", "-", "1,800,000,000", "1,800,000,000"], ["**18**", "724", "Mukono MC", "2", "57,600,000", "900,000,000", "842,400,000"], ["**19**", "727", "Njeru MC", "16", "-", "1,600,000,000", "1,600,000,000"], ["**20**", "804", "Alebtong DLG", "69", "-", "6,875,000,000", "6,875,000,000"], ["**21**", "805", "Amolatar DLG", "86", "8,600,000,000", "8,600,000,000", "-"], ["**22**", "806", "Amudat DLG", "44", "-", "4,400,000,000", "4,400,000,000"], ["**23**", "807", "Amuria DLG", "99", "9,900,000,000", "9,900,000,000", "-"], ["**24**", "808", "Amuru Local Government", "58", "-", "58,000,000,000", "58,000,000,000"], ["**25**", "809", "Apac DLG", "34", "-", "3,400,000,000", "3,400,000,000"], ["**26**", "812", "Bududa DLG", "159", "15,900,000,000", "15,900,000,000", "-"], ["**27**", "816", "Buikwe DLG", "31", "-", "3,100,000,000", "3,100,000,000"], ["**28**", "817", "Bukedea DLG", "152", "15,200,000,000", "15,200,000,000", "-"], ["**29**", "819", "Bukwo DLG", "109", "10,900,000,000", "10,900,000,000", "-"], ["**30**", "820", "Bulambuli DLG", "10", "892,000,000", "1,095,000,000", "203,000,000"], ["**31**", "822", "Bundibugyo DLG", "130", "1,300,000,000", "1,300,000,000", "-"], ["**32**", "823", "Bunyagabu DLG", "49", "4,900,000,000", "4,900,000,000", "-"], ["**33**", "824", "Bushenyi DLG", "56", "-", "5,600,000,000", "5,600,000,000"], ["**34**", "825", "Busia DLG", "62", "6,200,000,000", "6,200,000,000", "-"], ["**35**", "826", "Butaleja DLG", "76", "7,600,000,000", "7,600,000,000", "-"], ["**36**", "827", "Butambala DLG", "25", "2,500,000,000", "2,500,000,000", "-"], ["**37**", "831", "Dokolo DLG", "71", "37,000,000", "785,000,000", "748,000,000"], ["**38**", "833", "Gulu DLG", "47", "-", "4,700,000,000", "4,700,000,000"], ["**39**", "834", "Hoima DLG", "55", "5,762,862,000", "5,868,101,578", "105,239,578"], ["**40**", "835", "Ibanda DLG", "40", "0", "4,000,000,000", "4,000,000,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Utilisation of PDM Funds at MDAs", "page": 43, "level": 2}}, {"headings_1": {"content": "Appendix 4: Late Disbursement of Funds", "page": 43, "level": 2}}], "page": 44, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN.", "Vote code", "Entity Name", "No. of PDM SACCOs", "Amount disbursed", "Amount of PRF received", "Amount un-disbursed"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Utilisation of PDM Funds at MDAs", "page": 43, "level": 2}}, {"headings_1": {"content": "Appendix 4: Late Disbursement of Funds", "page": 43, "level": 2}}], "page": 44, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**41**", "837", "Isingiro DLG", "10", "1,093,000,000", "1,124,808,112", "31,808,112"], ["**42**", "838", "Jinja DLG", "10", "-", "1,069,603,851", "1,069,603,851"], ["**43**", "839", "Kaabong DLG", "85", "-", "8,475,000,000", "8,475,000,000"], ["**44**", "895", "Moroto DLG", "37", "-", "3,700,000,000", "3,700,000,000"], ["**45**", "840", "Kabale DLG", "67", "0", "6,700,000,000", "6,700,000,000"], ["**46**", "841", "Kabarole DLG", "52", "5,200,000,000", "5,200,000,000", "-"], ["**47**", "842", "Kaberamaido DLG", "29", "2,900,000,000", "2,900,000,000", "-"], ["**48**", "846", "Kalangala DLG", "17", "1,700,000,000", "1,700,000,000", "-"], ["**49**", "848", "Kalungu DLG", "3", "120,730,250", "1,090,232,646", "969,502,396"], ["**50**", "850", "Kamwenge DLG", "62", "6,200,000,000", "6,200,000,000", "-"], ["**51**", "851", "Kanungu DLG", "98", "348,700,000", "10,470,379,083", "10,121,679,083"], ["**52**", "852", "Kapchorwa DLG", "10", "7,900,000", "1,088,650,000", "1,080,750,000"], ["**53**", "853", "Kapelebyong DLG", "55", "5,500,000,000", "5,500,000,000", "-"], ["**54**", "855", "Kasanda DLG", "10", "-", "1,000,000,000", "1,000,000,000"], ["**55**", "860", "Kibale DLG", "10", "1,062,000,000", "1,072,341,658", "10,341,658"], ["**56**", "861", "Kiboga DLG", "10", "1,104,000,000", "1,116,146,000", "12,146,000"], ["**57**", "864", "Kiruhura DLG", "10", "214,000,000", "1,000,000,000", "786,000,000"], ["**58**", "866", "Kisoro DLG", "58", "0", "5,800,000,000", "5,800,000,000"], ["**59**", "868", "Kitgum DLG", "72", "-", "7,200,000,000", "7,200,000,000"], ["**60**", "869", "Koboko DLG", "49", "675,000,000", "4,900,000,000", "4,225,000,000"], ["**61**", "870", "Kole DLG", "54", "18,000,000", "5,125,000,000", "5,107,000,000"], ["**62**", "872", "Kumi DLG", "140", "14,000,000,000", "14,000,000,000", "-"], ["**63**", "873", "Kwania DLG", "49", "-", "4,900,000,000", "4,900,000,000"], ["**64**", "876", "Kyegegwa DLG", "81", "8,100,000,000", "8,100,000,000", "-"], ["**65**", "877", "Kyenjojo DLG", "167", "16,700,000,000", "16,700,000,000", "-"], ["**66**", "878", "Kyotera DLG", "3", "62,416,803", "252,776,368", "190,359,565"], ["**67**", "879", "Lamwo DLG", "86", "41,500,000", "8,450,000,000", "8,408,500,000"], ["**68**", "883", "Lwengo DLG", "10", "244,499,600", "1,068,836,870", "824,337,270"], ["**69**", "884", "Lyantonde DLG", "10", "62,063,250", "1,071,268,650", "1,009,205,400"], ["**70**", "886", "Manafwa DLG", "155", "198,985,590", "1,067,007,346", "868,021,756"], ["**71**", "887", "Maracha DLG", "91", "9,100,000,000", "9,100,000,000", "-"], ["**72**", "890", "Mayuge DLG", "84", "8,400,000,000", "8,400,000,000", "-"], ["**73**", "891", "Mbale DLG", "10", "374,690,890", "1,000,000,000", "625,309,110"], ["**74**", "892", "Mbarara DLG", "46", "0", "4,575,000,000", "4,575,000,000"], ["**75**", "893", "Mitooma DLG", "77", "0", "7,700,000,000", "7,700,000,000"], ["**76**", "896", "Moyo DLG", "45", "1,031,250,000", "4,819,765,905", "3,788,515,905"], ["**77**", "898", "Mubende DLG", "79", "-", "7,900,000,000", "7,900,000,000"], ["**78**", "900", "Nabilatuk DLG", "24", "-", "2,400,000,000", "2,400,000,000"], ["**79**", "901", "Nakapiripirit DLG", "35", "-", "3,500,000,000", "3,500,000,000"], ["**80**", "902", "Nakaseke DLG", "71", "7,100,000,000", "7,100,000,000", "-"], ["**81**", "904", "Namayingo DLG", "50", "20,300,000", "5,359,176,351", "5,338,876,351"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Utilisation of PDM Funds at MDAs", "page": 43, "level": 2}}, {"headings_1": {"content": "Appendix 4: Late Disbursement of Funds", "page": 43, "level": 2}}], "page": 45, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN.", "Vote code", "Entity Name", "No. of PDM SACCOs", "Amount disbursed", "Amount of PRF received", "Amount un-disbursed"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Utilisation of PDM Funds at MDAs", "page": 43, "level": 2}}, {"headings_1": {"content": "Appendix 4: Late Disbursement of Funds", "page": 43, "level": 2}}], "page": 45, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**82**", "905", "Namisindwa DLG", "163", "327,030,000", "1,077,030,000", "750,000,000"], ["**83**", "906", "Namutumba DLG", "111", "11,100,000,000", "11,100,000,000", "-"], ["**84**", "907", "Napak DLG", "57", "-", "5,700,000,000", "5,700,000,000"], ["**85**", "908", "Nebbi DLG", "10", "351,003,000", "1,101,243,430", "750,240,430"], ["**86**", "910", "Ntoroko DLG", "47", "4,700,000,000", "4,700,000,000", "-"], ["**87**", "912", "Nwoya DLG", "44", "258,000,000", "4,400,000,000", "4,142,000,000"], ["**88**", "913", "Obongi DLG", "28", "2,800,000,000", "2,800,000,000", "-"], ["**89**", "914", "Omoro DLG", "6", "161,000,000", "500,000,000", "339,000,000"], ["**90**", "915", "Otuke DLG", "52", "55,000,000", "5,200,000,000", "5,145,000,000"], ["**91**", "916", "Oyam DLG", "74", "3,243,000,000", "7,077,000,000", "3,834,000,000"], ["**92**", "917", "Pder DLG", "12", "93,000,000", "1,200,000,000", "1,107,000,000"], ["**93**", "919", "Pallisa DLG", "10", "1,077,000,000", "1,085,000,000", "8,000,000"], ["**94**", "920", "Rakai DLG", "73", "131,590,000", "1,014,370,000", "882,780,000"], ["**95**", "922", "Rubirizi DLG", "10", "289,120,000", "1,181,714,450", "892,594,450"], ["**96**", "924", "Rukungiri DLG", "75", "-", "8,160,000,000", "8,160,000,000"], ["**97**", "925", "Rwampara DLG", "29", "3,070,000,000", "3,106,017,361", "36,017,361"], ["**98**", "929", "Sironko DLG", "224", "301,208,000", "22,400,000,000", "22,098,792,000"], ["**99**", "930", "Soroti DLG", "54", "5,400,000,000", "5,400,000,000", "-"], ["**100**", "932", "Tororo DLG", "155", "15,500,000,000", "15,500,000,000", "-"], ["**101**", "933", "Wakiso DLG", "100", "100,000,000,000", "10,000,000,000", "-90,000,000,000"], ["**102**", "934", "Yumbe DLG", "197", "19,700,000,000", "19,600,000,000", "-100,000,000"], ["**103**", "862", "Kibuku DLG", "92", "9,200,000,000", "9,200,000,000", "-"], ["**104**", "731", "Tororo MC", "8", "200,000,000", "200,000,000", "-"], ["**105**", "814", "Bugweri DLG", "3", "21,000,000", "3,600,000,000", "3,579,000,000"], ["**106**", "885", "Madi-Okollo DLG", "46", "4,600,000,000", "4,600,000,000", "-"], ["**107**", "815", "Buhweju DLG", "68", "6,800,000,000", "6,800,000,000", "-"], ["**108**", "828", "Butebo DLG", "61", "6,195,000,000", "6,519,978,685", "324,978,685"], ["**109**", "830", "Buyende DLG", "10", "73,041,344", "1,071,059,090", "998,017,746"], ["**110**", "836", "Iganga DLG", "42", "4,177,000,000", "4,200,000,000", "23,000,000"], ["**111**", "843", "Kagadi DLG", "10", "998,004,400", "1,000,350,000", "2,345,600"], ["**112**", "931", "Terego DLG", "42", "4,200,000,000", "4,200,000,000", "-"], ["**113**", "845", "Kalaki DLG", "34", "3,400,000,000", "3,400,000,000", "-"], ["**114**", "854", "Karenga DLG", "37", "3,700,000,000", "3,700,000,000", "-"], ["**115**", "894", "Mityana DLG", "75", "7,500,000,000", "7,500,000,000", "-"], ["**116**", "721", "Mityana MC", "15", "1,500,000,000", "1,500,000,000", "-"], ["**117**", "899", "Mukono DLG", "88", "8,800,000,000", "8,800,000,000", "-"], ["**118**", "725", "Nansana MC", "29", "2,900,000,000", "2,900,000,000", "-"], ["**119**", "726", "Nebbi MC", "9", "900,000,000", "900,000,000", "-"], ["**120**", "711", "Kasese MC", "10", "1,067,650,000", "1,070,377,820", "2,727,820"], ["**121**", "927", "Serere DLG", "70", "-", "7,000,000,000", "7,000,000,000"], ["**122**", "604", "Hoima city", "16", "1,600,000,000", "1,600,000,000", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Utilisation of PDM Funds at MDAs", "page": 43, "level": 2}}, {"headings_1": {"content": "Appendix 4: Late Disbursement of Funds", "page": 43, "level": 2}}], "page": 46, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN.", "Vote code", "Entity Name", "No. of PDM SACCOs", "Amount disbursed", "Amount of PRF received", "Amount un-disbursed"], "type": "table"}}, {"content": "38", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Utilisation of PDM Funds at MDAs", "page": 43, "level": 2}}, {"headings_1": {"content": "Appendix 4: Late Disbursement of Funds", "page": 43, "level": 2}}], "page": 46, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**123**", "710", "Kapchorwa MC", "27", "2,700,000,000", "2,700,000,000", "-"], ["**124**", "881", "Luuka DLG", "64", "6,400,000,000", "6,400,000,000", "-"], ["**125**", "926", "Sembabule DLG", "65", "6,500,000,000", "6,500,000,000", "-"], ["**126**", "821", "Bulisa DLG", "10", "523,115,000", "1,016,279,298", "493,164,298"], ["**127**", "871", "Kotido DLG", "58", "2,937,430,000", "5,800,000,000", "2,862,570,000"], ["**128**", "813", "Bugiri DLG", "10", "1,084,000,000", "1,085,000,000", "1,000,000"], ["**129**", "708", "Kabale MC", "12", "1,200,000,000", "1,200,000,000", "-"], ["**130**", "911", "Ntungamo DLG", "129", "", "12,800,000,000", "12,800,000,000"], ["**131**", "810", "Arua DLG", "22", "688,700,000", "2,356,269,014", "1,667,569,014"], ["**132**", "844", "Kakumiro DLG", "10", "1,078,000,000", "1,086,973,828", "8,973,828"], ["**133**", "857", "Katakwi DLG", "20", "750,000,000", "1,077,666,960", "327,666,960"], ["**134**", "889", "Masindi DLG", "10", "1,058,500,000", "1,058,508,982", "8,982"], ["**135**", "863", "Kikuube DLG", "10", "1,050,250,000", "1,071,059,090", "20,809,090"], ["**136**", "847", "Kaliro DLG", "87", "-", "8,700,000,000", "8,700,000,000"], ["**137**", "918", "Pakwach DLG", "48", "-", "4,800,000,000", "4,800,000,000"], ["**138**", "856", "Kasese DLG", "10", "19,700,000,000", "19,700,000,000", "-"], ["", "", "**Total**", "**6,911**", "**478,304,366,929**", "**820,798,183,805**", "**342,493,816,876**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Utilisation of PDM Funds at MDAs", "page": 43, "level": 2}}, {"headings_1": {"content": "Appendix 4: Late Disbursement of Funds", "page": 43, "level": 2}}], "page": 47, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN.", "Vote code", "Entity Name", "No. of PDM SACCOs", "Amount disbursed", "Amount of PRF received", "Amount un-disbursed"], "type": "table"}}, {"content": "Appendix: 7 Implementation of Ineligible, and Non-Existent Projects", "metadata": {"headings": [{"headings_0": {"content": "Appendix: 7 Implementation of Ineligible, and Non-Existent Projects", "page": 47, "level": 2}}, {"headings_1": {"content": "Appendix 5: Utilisation of PDM Funds at MDAs", "page": 43, "level": 2}}], "page": 47, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [[null, null, null, "**No. of beneficiaries that implemented ineligible projects**", "**No. of PDM SACCOs with beneficiaries that had implemented ineligible projects**", "**No. of beneficiaries that had non-existent projects.**", "**No. of PDM SACCOs with beneficiaries that had non- existent projects.**"], ["", "", "", "**Appendix 7(a)**", null, "**Appendix 7(b)**", null], ["**1**", "602", "Fortportal City", "2", "2", "0", "0"], ["**2**", "604", "Hoima city", "4", "2", "2", "2"], ["**3**", "605", "Jinja City", "3", "3", "0", "0"], ["**4**", "607", "Masaka City", "8", "8", "0", "0"], ["**5**", "704", "Busia MC", "132", "3", "0", "0"], ["**6**", "707", "Iganga MC", "2", "2", "0", "0"], ["**7**", "712", "Kira MC", "1", "1", "0", "0"], ["**8**", "721", "Mityana MC", "1", "1", "0", "0"], ["**9**", "722", "Moroto MC", "2", "1", "2", "2"], ["**10**", "802", "Adjumani DLG", "1", "1", "1", "1"], ["**11**", "805", "Amolatar DLG", "4", "2", "0", "0"], ["**12**", "807", "Amuria DLG", "5", "3", "0", "0"], ["**13**", "814", "Bugweri DLG", "1", "1", "0", "0"], ["**14**", "815", "Buhweju DLG", "2", "1", "0", "0"], ["**15**", "816", "Buikwe DLG", "5", "2", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix: 7 Implementation of Ineligible, and Non-Existent Projects", "page": 47, "level": 2}}, {"headings_1": {"content": "Appendix 5: Utilisation of PDM Funds at MDAs", "page": 43, "level": 2}}], "page": 47, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Beneficiaries that implemented different projects", "None", "Beneficiaries that had non-existent projects", "None"], "type": "table"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "Appendix: 7 Implementation of Ineligible, and Non-Existent Projects", "page": 47, "level": 2}}, {"headings_1": {"content": "Appendix 5: Utilisation of PDM Funds at MDAs", "page": 43, "level": 2}}], "page": 47, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [[null, null, null, "**No. of beneficiaries that implemented ineligible projects**", "**No. of PDM SACCOs with beneficiaries that had implemented ineligible projects**", "**No. of beneficiaries that had non-existent projects.**", "**No. of PDM SACCOs with beneficiaries that had non- existent projects.**"], ["**16**", "817", "Bukedea DLG", "4", "2", "0", "0"], ["**17**", "821", "Bulisa DLG", "0", "0", "2", "2"], ["**18**", "822", "Bundibugyo DLG", "10", "10", "2", "1"], ["**19**", "825", "Busia DLG", "10", "10", "0", "0"], ["**20**", "828", "Butebo DLG", "2", "2", "0", "0"], ["**21**", "833", "Gulu DLG", "1", "1", "0", "0"], ["**22**", "834", "Hoima DLG", "2", "2", "4", "4"], ["**23**", "835", "Ibanda DLG", "4", "2", "0", "0"], ["**24**", "837", "Isingiro DLG", "9", "9", "0", "0"], ["**25**", "838", "Jinja DLG", "1", "1", "0", "0"], ["**26**", "843", "Kagadi DLG", "1", "1", "0", "0"], ["**27**", "845", "Kalaki DLG", "8", "6", "0", "0"], ["**28**", "846", "Kalangala DLG", "20", "10", "0", "0"], ["**29**", "850", "Kamwenge DLG", "2", "2", "3", "3"], ["**30**", "858", "Kayunga DLG", "8", "8", "0", "0"], ["**31**", "860", "Kibale DLG", "7", "5", "1", "1"], ["**32**", "861", "Kiboga DLG", "1", "1", "0", "0"], ["**33**", "862", "Kibuku DLG", "2", "2", "0", "0"], ["**34**", "866", "Kisoro DLG", "4", "2", "0", "0"], ["**35**", "870", "Kole DLG", "2", "1", "0", "0"], ["**36**", "872", "Kumi DLG", "2", "2", "", ""], ["**37**", "875", "Kyankwanzi DLG", "1", "0", "0", "0"], ["**38**", "876", "Kyegegwa DLG", "0", "0", "1", "1"], ["**39**", "877", "Kyenjojo DLG", "0", "0", "1", "1"], ["**40**", "878", "Kyotera DLG", "20", "10", "0", "0"], ["**41**", "879", "Lamwo DLG", "2", "2", "1", "1"], ["**42**", "881", "Luuka DLG", "2", "1", "0", "0"], ["**43**", "883", "Lwengo DLG", "20", "10", "0", "0"], ["**44**", "884", "Lyantonde DLG", "20", "10", "0", "0"], ["**45**", "886", "Manafwa DLG", "1", "1", "0", "0"], ["**46**", "887", "Maracha DLG", "4", "3", "2", "2"], ["**47**", "890", "Mayuge DLG", "2", "2", "0", "0"], ["**48**", "892", "Mbarara DLG", "2", "2", "0", "0"], ["**49**", "893", "Mitooma DLG", "2", "1", "0", "0"], ["**50**", "894", "Mityana DLG", "3", "1", "2", "1"], ["**51**", "902", "Nakaseke DLG", "3", "3", "", ""], ["**52**", "903", "Nakasongola DLG", "4", "2", "10", "6"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix: 7 Implementation of Ineligible, and Non-Existent Projects", "page": 47, "level": 2}}, {"headings_1": {"content": "Appendix 5: Utilisation of PDM Funds at MDAs", "page": 43, "level": 2}}], "page": 48, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Beneficiaries that implemented different projects", "None", "Beneficiaries that had non-existent projects", "None"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "Appendix: 7 Implementation of Ineligible, and Non-Existent Projects", "page": 47, "level": 2}}, {"headings_1": {"content": "Appendix 5: Utilisation of PDM Funds at MDAs", "page": 43, "level": 2}}], "page": 48, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [[null, null, null, "**No. of beneficiaries that implemented ineligible projects**", "**No. of PDM SACCOs with beneficiaries that had implemented ineligible projects**", "**No. of beneficiaries that had non-existent projects.**", "**No. of PDM SACCOs with beneficiaries that had non- existent projects.**"], ["**53**", "905", "Namisindwa DLG", "5", "3", "0", "0"], ["**54**", "910", "Ntoroko DLG", "1", "1", "", ""], ["**55**", "912", "Nwoya DLG", "1", "1", "1", "1"], ["**56**", "914", "Omoro DLG", "2", "1", "0", "0"], ["**57**", "917", "Pader DLG", "11", "3", "0", "0"], ["**58**", "922", "Rubirizi DLG", "4", "4", "0", "0"], ["**59**", "924", "Rukungiri DLG", "10", "6", "0", "0"], ["**60**", "925", "Rwampara DLG", "8", "8", "0", "0"], ["**61**", "926", "Sembabule DLG", "20", "10", "", ""], ["**62**", "929", "Sironko DLG", "132", "3", "0", "0"], ["**63**", "934", "Yumbe DLG", "6", "3", "3", "2"], ["**64**", "813", "Bugiri DLG", "3", "3", "0", "0"], ["**65**", "911", "Ntungamo DLG", "10", "10", "0", "0"], ["**66**", "935", "Zombo DLG", "2", "2", "5", "5"], ["**67**", "844", "Kakumiro DLG", "5", "5", "2", "2"], ["**68**", "857", "Katakwi DLG", "15", "9", "6", "4"], ["**69**", "863", "Kikuube DLG", "4", "4", "0", "0"], ["**70**", "889", "Masindi DLG", "2", "2", "0", "0"], ["**71**", "856", "Kasese DLG", "4", "4", "2", "2"], ["", "", "**Total**", "**604**", "**242**", "**53**", "**44**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix: 7 Implementation of Ineligible, and Non-Existent Projects", "page": 47, "level": 2}}, {"headings_1": {"content": "Appendix 5: Utilisation of PDM Funds at MDAs", "page": 43, "level": 2}}], "page": 49, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Beneficiaries that implemented different projects", "None", "Beneficiaries that had non-existent projects", "None"], "type": "table"}}, {"content": "Appendix: 8; HLG Core Implementation Teams", "metadata": {"headings": [{"headings_0": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendix: 7 Implementation of Ineligible, and Non-Existent Projects", "page": 47, "level": 2}}], "page": 49, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["**1**", "807", "Amuria DLG", "Yes", "4", "Yes", "No", "Yes", "No"], ["**2**", "531", "Lira DLG", "No", "-", "Yes", "No", "Yes", "No"], ["**3**", "601", "Arua City", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**4**", "602", "Fortportal City", "No", "-", "No", "No", "No", "No"], ["**5**", "603", "Gulu City", "No", "-", "Yes", "No", "No", "No"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendix: 7 Implementation of Ineligible, and Non-Existent Projects", "page": 47, "level": 2}}], "page": 49, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Did the entity prepare quarterly performance reports (Yes/No.)", "No. of quarterly performance reports prepared", "Was mobilization and sensitization of the various stakeholders at all levels including communities carried out?(Yes/No.)", "Was there Support for the continuous formation of PDM enterprise groups? (Yes/No)", "Was there training of the PDM enterprise groups and SACCOs? (Yes/No)", "Was there continuous data collection at household and community levels? (Yes/No)"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendix: 7 Implementation of Ineligible, and Non-Existent Projects", "page": 47, "level": 2}}], "page": 49, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**6**", "604", "Hoima city", "No", "0", "No", "No", "Yes", "No"], ["**7**", "605", "Jinja City", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**8**", "606", "Lira City", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**9**", "607", "Masaka City", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**10**", "608", "Mbale City", "Yes", "1", "Yes", "No", "Yes", "No"], ["**11**", "609", "Mbarara City", "No", "0", "No", "No", "No", "No"], ["**12**", "610", "Soroti City", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**13**", "611", "Agago DLG", "No", "-", "Yes", "No", "Yes", "No"], ["**14**", "704", "Busia MC", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**15**", "705", "Entebbe MC", "No", "0", "No", "No", "No", "No"], ["**16**", "707", "Iganga MC", "Yes", "3", "Yes", "Yes", "Yes", "Yes"], ["**17**", "709", "Kamuli MC", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**18**", "710", "Kapchorwa MC", "No", "-", "No", "No", "No", "No"], ["**19**", "711", "Kasese MC", "No", "-", "Yes", "Yes", "Yes", "Yes"], ["**20**", "712", "Kira MC", "Yes", "0", "Yes", "Yes", "Yes", "Yes"], ["**21**", "714", "Kitgum MC", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**22**", "716", "Kotido MC", "No", "-", "No", "No", "Yes", "No"], ["**23**", "718", "Lugazi MC", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**24**", "719", "Makindye Ssabagabo MC", "Yes", "2", "Yes", "Yes", "Yes", "Yes"], ["**25**", "721", "Mityana MC", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**26**", "722", "Moroto MC", "No", "-", "No", "No", "No", "No"], ["**27**", "723", "Mubende MC", "Yes", "", "Yes", "Yes", "Yes", "Yes"], ["**28**", "724", "Mukono MC", "Yes", "2", "Yes", "Yes", "Yes", "Yes"], ["**29**", "725", "Nansana MC", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**30**", "726", "Nebbi MC", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**31**", "727", "Njeru MC", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**32**", "731", "Tororo MC", "No", "-", "Yes", "Yes", "Yes", "Yes"], ["**33**", "793", "Apac Municipality", "No", "-", "Yes", "No", "Yes", "No"], ["**34**", "802", "Adjumani DLG", "No", "-", "0", "0", "0", "0"], ["**35**", "804", "Alebtong DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**36**", "805", "Amolatar DLG", "No", "0", "Yes", "Yes", "Yes", "0"], ["**37**", "806", "Amudat DLG", "No", "-", "Yes", "Yes", "Yes", "Yes"], ["**38**", "808", "Amuru DLG", "No", "-", "Yes", "No", "Yes", "No"], ["**39**", "809", "Apac DLG", "No", "0", "No", "No", "No", "No"], ["**40**", "811", "Budaka DLG", "Yes", "", "Yes", "Yes", "Yes", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendix: 7 Implementation of Ineligible, and Non-Existent Projects", "page": 47, "level": 2}}], "page": 50, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Did the entity prepare quarterly performance reports (Yes/No.)", "No. of quarterly performance reports prepared", "Was mobilization and sensitization of the various stakeholders at all levels including communities carried out?(Yes/No.)", "Was there Support for the continuous formation of PDM enterprise groups? (Yes/No)", "Was there training of the PDM enterprise groups and SACCOs? (Yes/No)", "Was there continuous data collection at household and community levels? (Yes/No)"], "type": "table"}}, {"content": "42", "metadata": {"headings": [{"headings_0": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendix: 7 Implementation of Ineligible, and Non-Existent Projects", "page": 47, "level": 2}}], "page": 50, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**41**", "812", "Bududa DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**42**", "814", "Bugweri DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**44**", "816", "Buikwe DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**45**", "817", "Bukedea DLG", "No", "0", "Yes", "Yes", "Yes", "Yes"], ["**46**", "819", "Bukwo DLG", "No", "-", "Yes", "No", "Yes", "No"], ["**47**", "820", "Bulambuli DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**48**", "821", "Bulisa DLG", "No", "-", "No", "No", "Yes", "No"], ["**49**", "822", "Bundibugyo DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**50**", "823", "Bunyagabu DLG", "Yes", "4", "Yes", "No", "Yes", "No"], ["**51**", "824", "Bushenyi DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**52**", "825", "Busia DLG", "Yes", "", "Yes", "Yes", "Yes", "Yes"], ["**53**", "826", "Butaleja DLG", "Yes", "3", "Yes", "Yes", "Yes", "Yes"], ["**54**", "827", "Butambala DLG", "Yes", "0", "Yes", "Yes", "Yes", "Yes"], ["**55**", "828", "Butebo DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**56**", "830", "Buyende DLG", "Yes", "-", "Yes", "Yes", "Yes", "Yes"], ["**57**", "831", "Dokolo DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**58**", "833", "Gulu DLG", "No", "1", "No", "No", "Yes", "No"], ["**59**", "834", "Hoima DLG", "Yes", "-", "Yes", "Yes", "Yes", "Yes"], ["**60**", "835", "Ibanda DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**61**", "836", "Iganga DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**62**", "837", "Isingiro DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**63**", "838", "Jinja DLG", "No", "0", "No", "No", "No", "No"], ["**64**", "839", "Kaabong DLG", "No", "-", "No", "No", "Yes", "No"], ["**65**", "840", "Kabale DLG", "No", "2", "Yes", "Yes", "Yes", "Yes"], ["**66**", "841", "Kabarole DLG", "Yes", "3", "Yes", "Yes", "Yes", "Yes"], ["**67**", "842", "Kaberamaido DLG", "No", "0", "No", "No", "Yes", "No"], ["**68**", "843", "Kagadi DLG", "Yes", "-", "Yes", "Yes", "Yes", "Yes"], ["**69**", "845", "Kalaki DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**70**", "846", "Kalangala DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**71**", "848", "Kalungu DLG", "Yes", "", "Yes", "Yes", "Yes", "Yes"], ["**72**", "849", "Kamuli DLG", "No", "-", "No", "No", "No", "No"], ["**73**", "850", "Kamwenge DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**74**", "851", "Kanungu DLG", "Yes", "4", "Yes", "0", "Yes", "Yes"], ["**75**", "852", "Kapchorwa DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**76**", "853", "Kapelebyong DLG", "No", "0", "Yes", "No", "Yes", "No"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendix: 7 Implementation of Ineligible, and Non-Existent Projects", "page": 47, "level": 2}}], "page": 51, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Did the entity prepare quarterly performance reports (Yes/No.)", "No. of quarterly performance reports prepared", "Was mobilization and sensitization of the various stakeholders at all levels including communities carried out?(Yes/No.)", "Was there Support for the continuous formation of PDM enterprise groups? (Yes/No)", "Was there training of the PDM enterprise groups and SACCOs? (Yes/No)", "Was there continuous data collection at household and community levels? (Yes/No)"], "type": "table"}}, {"content": "43", "metadata": {"headings": [{"headings_0": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendix: 7 Implementation of Ineligible, and Non-Existent Projects", "page": 47, "level": 2}}], "page": 51, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**77**", "854", "Karenga DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**79**", "859", "Kazo DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**80**", "860", "Kibale DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**81**", "861", "Kiboga DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**82**", "862", "Kibuku DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**83**", "864", "Kiruhura DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**84**", "866", "Kisoro DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**85**", "868", "Kitgum DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**86**", "869", "Koboko DLG", "Yes", "-", "Yes", "Yes", "Yes", "Yes"], ["**87**", "870", "Kole DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**88**", "871", "Kotido DLG", "No", "-", "No", "No", "Yes", "No"], ["**89**", "872", "Kumi DLG", "Yes", "4", "Yes", "0", "Yes", "Yes"], ["**90**", "873", "Kwania DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**91**", "875", "Kyankwanzi DLG", "No", "0", "No", "Yes", "Yes", "0"], ["**92**", "876", "Kyegegwa DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**93**", "877", "Kyenjojo DLG", "No", "0", "No", "No", "No", "No"], ["**94**", "878", "Kyotera DLG", "Yes", "", "Yes", "Yes", "Yes", "Yes"], ["**95**", "879", "Lamwo DLG", "No", "0", "No", "No", "No", "No"], ["**96**", "881", "Luuka DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**97**", "883", "Lwengo DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**98**", "884", "Lyantonde DLG", "Yes", "4", "No", "Yes", "Yes", "No"], ["**99**", "885", "Madi-Okollo DLG", "No", "0", "No", "No", "No", "No"], ["**100**", "886", "Manafwa DLG", "No", "0", "Yes", "Yes", "Yes", "Yes"], ["**101**", "887", "Maracha DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**102**", "890", "Mayuge DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**103**", "891", "Mbale DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**104**", "892", "Mbarara DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**105**", "893", "Mitooma DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**106**", "894", "Mityana DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**107**", "895", "Moroto DLG", "Yes", "2", "Yes", "Yes", "Yes", "Yes"], ["**108**", "896", "Moyo DLG", "No", "-", "Yes", "Yes", "Yes", "Yes"], ["**109**", "897", "Mpigi DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**110**", "898", "Mubende DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**111**", "899", "Mukono DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**112**", "900", "Nabilatuk DLG", "Yes", "2", "Yes", "Yes", "Yes", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendix: 7 Implementation of Ineligible, and Non-Existent Projects", "page": 47, "level": 2}}], "page": 52, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Did the entity prepare quarterly performance reports (Yes/No.)", "No. of quarterly performance reports prepared", "Was mobilization and sensitization of the various stakeholders at all levels including communities carried out?(Yes/No.)", "Was there Support for the continuous formation of PDM enterprise groups? (Yes/No)", "Was there training of the PDM enterprise groups and SACCOs? (Yes/No)", "Was there continuous data collection at household and community levels? (Yes/No)"], "type": "table"}}, {"content": "44", "metadata": {"headings": [{"headings_0": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendix: 7 Implementation of Ineligible, and Non-Existent Projects", "page": 47, "level": 2}}], "page": 52, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**113**", "901", "Nakapiripiri DLG", "No", "-", "Yes", "No", "Yes", "No"], ["**114**", "902", "Nakaseke DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**115**", "903", "Nakasongola DLG", "No", "0", "Yes", "Yes", "0", "0"], ["**116**", "904", "Namayingo DLG", "Yes", "3", "Yes", "Yes", "Yes", "Yes"], ["**117**", "905", "Namisindwa DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**118**", "906", "Namutumba DLG", "Yes", "4", "Yes", "No", "Yes", "Yes"], ["**119**", "907", "Napak DLG", "No", "-", "No", "No", "No", "No"], ["**120**", "908", "Nebbi DLG", "No", "-", "Yes", "Yes", "Yes", "Yes"], ["**121**", "910", "Ntoroko DLG", "Yes", "4", "Yes", "No", "Yes", "Yes"], ["**122**", "912", "Nwoya DLG", "No", "-", "Yes", "No", "Yes", "No"], ["**123**", "913", "Obongi DLG", "No", "-", "No", "No", "No", "No"], ["**124**", "914", "Omoro DLG", "No", "-", "Yes", "No", "Yes", "Yes"], ["**125**", "915", "Otuke DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**126**", "916", "Oyam DLG", "No", "-", "Yes", "No", "No", "Yes"], ["**127**", "917", "Pader DLG", "No", "-", "Yes", "No", "Yes", "Yes"], ["**128**", "919", "Pallisa DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**129**", "920", "Rakai DLG", "Yes", "0", "0", "Yes", "Yes", "Yes"], ["**130**", "921", "Rubanda DLG", "No", "4", "Yes", "Yes", "Yes", "Yes"], ["**131**", "922", "Rubirizi DLG", "Yes", "", "Yes", "Yes", "0", "Yes"], ["**132**", "923", "Rukiga DLG", "Yes", "", "Yes", "Yes", "No", "No"], ["**133**", "924", "Rukungiri DLG", "No", "0", "No", "No", "No", "No"], ["**134**", "925", "Rwampara DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**135**", "926", "Sembabule DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**136**", "927", "Serere DLG", "No", "-", "No", "No", "Yes", "Yes"], ["**137**", "928", "Sheema DLG", "No", "-", "No", "No", "Yes", "No"], ["**138**", "929", "Sironko DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**139**", "930", "Soroti DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**140**", "931", "Terego DLG", "Yes", "-", "Yes", "Yes", "Yes", "Yes"], ["**141**", "932", "Tororo DLG", "No", "-", "No", "No", "No", "No"], ["**142**", "933", "Wakiso DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**143**", "934", "Yumbe DLG", "Yes", "4", "No", "No", "Yes", "No"], ["**144**", "935", "Zombo DLG", "Yes", "-", "No", "No", "Yes", "No"], ["**145**", "813", "Bugiri DLG", "Yes", "", "Yes", "Yes", "Yes", "Yes"], ["**146**", "", "Kabale MC", "Yes", "", "Yes", "Yes", "Yes", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendix: 7 Implementation of Ineligible, and Non-Existent Projects", "page": 47, "level": 2}}], "page": 53, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Did the entity prepare quarterly performance reports (Yes/No.)", "No. of quarterly performance reports prepared", "Was mobilization and sensitization of the various stakeholders at all levels including communities carried out?(Yes/No.)", "Was there Support for the continuous formation of PDM enterprise groups? (Yes/No)", "Was there training of the PDM enterprise groups and SACCOs? (Yes/No)", "Was there continuous data collection at household and community levels? (Yes/No)"], "type": "table"}}, {"content": "45", "metadata": {"headings": [{"headings_0": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendix: 7 Implementation of Ineligible, and Non-Existent Projects", "page": 47, "level": 2}}], "page": 53, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["708", "", "", "", "", "", "", "", null], ["**147**", "911", "Ntungamo DLG", "No", "", "No", "No", "No", "No"], ["**148**", "832", "Gomba DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**149**", "855", "Kasanda DLG", "Yes", "2", "0", "Yes", "No", "Yes"], ["**150**", "810", "Arua DLG", "No", "0", "Yes", "Yes", "Yes", "Yes"], ["**151**", "844", "Kakumiro DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**152**", "857", "Katakwi DLG", "Yes", "2", "No", "No", "No", "No"], ["**153**", "889", "Masindi DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**154**", "863", "Kikuube DLG", "No", "-", "Yes", "Yes", "Yes", "Yes"], ["**155**", "801", "Abim DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"], ["**156**", "847", "Kaliro DLG", "No", "-", "No", "No", "No", "No"], ["**157**", "865", "Kiryandongo DLG", "No", "-", "No", "No", "No", "No"], ["**158**", "918", "Pakwach DLG", "No", "-", "No", "No", "No", "No"], ["**159**", "856", "Kasese DLG", "Yes", "4", "Yes", "Yes", "Yes", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendix: 7 Implementation of Ineligible, and Non-Existent Projects", "page": 47, "level": 2}}], "page": 54, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Did the entity prepare quarterly performance reports (Yes/No.)", "No. of quarterly performance reports prepared", "Was mobilization and sensitization of the various stakeholders at all levels including communities carried out?(Yes/No.)", "Was there Support for the continuous formation of PDM enterprise groups? (Yes/No)", "Was there training of the PDM enterprise groups and SACCOs? (Yes/No)", "Was there continuous data collection at household and community levels? (Yes/No)"], "type": "table"}}, {"content": "Appendix 9: Parish Development Committees (PDC)", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}], "page": 54, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["**1**", "807", "Amuria DLG", "10", "0", "0", "10", "0"], ["**2**", "531", "Lira DLG", "10", "-", "-", "3", "-"], ["**3**", "601", "Arua City", "10", "-", "-", "-", "-"], ["**4**", "602", "Fortportal City", "10", "-", "10", "-", "-"], ["**5**", "603", "Gulu City", "10", "-", "7", "10", "7"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}], "page": 54, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Total sample of parishes", "No. of parishes without fully constituted PDCs", "No. of parishes that did not hold all the 4 quarterly meetings", "No. of parishes that did not prepare parish priorities and action plans for the FY 2022/2023", "No. of parishes that did not prepared quarterly performance reports"], "type": "table"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}], "page": 54, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**6**", "604", "Hoima city", "16", "16", "0", "14", "16"], ["**7**", "605", "Jinja City", "26", "0", "0", "0", "0"], ["**8**", "606", "Lira City", "10", "0", "0", "10", "0"], ["**9**", "607", "Masaka City", "10", "-", "-", "-", "10"], ["**10**", "608", "Mbale City", "10", "-", "-", "10", "-"], ["**11**", "609", "Mbarara City", "10", "0", "10", "10", "10"], ["**12**", "610", "Soroti City", "10", "0", "0", "10", "0"], ["**13**", "611", "Agago DLG", "10", "-", "", "", ""], ["**14**", "704", "Busia MC", "10", "0", "0", "0", "0"], ["**15**", "705", "Entebbe MC", "4", "0", "0", "0", "0"], ["**16**", "707", "Iganga MC", "10", "-", "-", "10", "-"], ["**17**", "710", "Kapchorwa MC", "10", "-", "-", "10", "-"], ["**18**", "711", "Kasese MC", "18", "-", "18", "18", "-"], ["**19**", "712", "Kira MC", "6", "0", "3", "2", "0"], ["**20**", "714", "Kitgum MC", "10", "0", "10", "0", "10"], ["**21**", "716", "Kotido MC", "10", "-", "10", "10", "10"], ["**22**", "718", "Lugazi MC", "20", "20", "-", "20", "-"], ["**23**", "719", "Makindye Ssabagabo MC", "8", "0", "0", "0", "0"], ["**24**", "721", "Mityana MC", "10", "0", "3", "10", "10"], ["**25**", "722", "Moroto MC", "4", "4", "4", "4", "4"], ["**26**", "723", "Mubende MC", "10", "0", "0", "0", "0"], ["**27**", "724", "Mukono MC", "9", "-", "9", "9", "-"], ["**28**", "725", "Nansana MC", "12", "0", "0", "0", "0"], ["**29**", "726", "Nebbi MC", "9", "0", "0", "9", "0"], ["**30**", "731", "Tororo MC", "8", "-", "-", "-", "-"], ["**31**", "793", "Apac Municipality", "8", "-", "8", "8", "8"], ["**32**", "802", "Adjumani DLG", "10", "1", "6", "-", "4"], ["**33**", "804", "Alebtong DLG", "10", "0", "7", "0", "7"], ["**34**", "805", "Amolatar DLG", "10", "0", "0", "86", "0"], ["**35**", "806", "Amudat DLG", "10", "-", "10", "10", "10"], ["**36**", "808", "Amuru DLG", "8", "-", "8", "8", "8"], ["**37**", "809", "Apac DLG", "10", "2", "0", "8", "8"], ["**38**", "811", "Budaka DLG", "10", "-", "-", "10", "10"], ["**39**", "812", "Bududa DLG", "10", "-", "10", "10", "-"], ["**40**", "814", "Bugweri DLG", "10", "-", "-", "10", "10"], ["**41**", "816", "Buikwe DLG", "10", "0", "8", "10", "9"], ["**42**", "817", "Bukedea DLG", "10", "0", "10", "10", "10"], ["**43**", "819", "Bukwo DLG", "10", "-", "-", "10", "10"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}], "page": 55, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Total sample of parishes", "No. of parishes without fully constituted PDCs", "No. of parishes that did not hold all the 4 quarterly meetings", "No. of parishes that did not prepare parish priorities and action plans for the FY 2022/2023", "No. of parishes that did not prepared quarterly performance reports"], "type": "table"}}, {"content": "47", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}], "page": 55, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**44**", "820", "Bulambuli DLG", "10", "-", "10", "10", "10"], ["**45**", "821", "Bulisa DLG", "10", "8", "10", "10", "10"], ["**46**", "822", "Bundibugyo DLG", "10", "0", "0", "3", "10"], ["**47**", "823", "Bunyagabu DLG", "10", "0", "0", "10", "0"], ["**48**", "824", "Bushenyi DLG", "10", "0", "0", "0", "0"], ["**49**", "825", "Busia DLG", "10", "-", "-", "-", "-"], ["**50**", "826", "Butaleja DLG", "10", "-", "10", "10", "-"], ["**51**", "827", "Butambala DLG", "25", "0", "0", "0", "0"], ["**52**", "828", "Butebo DLG", "10", "-", "-", "10", "-"], ["**53**", "830", "Buyende DLG", "-", "-", "-", "73", "-"], ["**54**", "831", "Dokolo DLG", "71", "6", "10", "10", "10"], ["**55**", "833", "Gulu DLG", "10", "0", "10", "10", "10"], ["**56**", "834", "Hoima DLG", "10", "-", "-", "-", "-"], ["**57**", "835", "Ibanda DLG", "10", "10", "10", "10", "10"], ["**58**", "836", "Iganga DLG", "10", "-", "10", "10", "-"], ["**59**", "837", "Isingiro DLG", "10", "0", "0", "0", "0"], ["**60**", "838", "Jinja DLG", "34", "34", "34", "34", "34"], ["**61**", "839", "Kaabong DLG", "10", "-", "10", "10", "10"], ["**62**", "840", "Kabale DLG", "10", "0", "10", "10", "10"], ["**63**", "841", "Kabarole DLG", "10", "1", "10", "10", "10"], ["**64**", "842", "Kaberamaido DLG", "13", "13", "13", "13", "13"], ["**65**", "843", "Kagadi DLG", "10", "-", "-", "10", "-"], ["**66**", "845", "Kalaki DLG", "34", "0", "10", "10", "10"], ["**67**", "846", "Kalangala DLG", "10", "-", "-", "-", "-"], ["**68**", "848", "Kalungu DLG", "10", "0", "0", "10", "10"], ["**69**", "849", "Kamuli DLG", "80", "-", "-", "80", "-"], ["**70**", "850", "Kamwenge DLG", "10", "-", "1", "-", "1"], ["**71**", "851", "Kanungu DLG", "10", "0", "10", "10", "10"], ["**72**", "852", "Kapchorwa DLG", "10", "-", "-", "10", "-"], ["**73**", "853", "Kapelebyong DLG", "10", "0", "10", "0", "10"], ["**74**", "854", "Karenga DLG", "10", "0", "10", "10", "10"], ["**75**", "858", "Kayunga DLG", "10", "0", "10", "10", "10"], ["**76**", "859", "Kazo DLG", "10", "0", "10", "10", "10"], ["**77**", "860", "Kibale DLG", "10", "-", "-", "10", "-"], ["**78**", "861", "Kiboga DLG", "10", "-", "10", "10", "-"], ["**79**", "862", "Kibuku DLG", "10", "-", "-", "3", "-"], ["**80**", "864", "Kiruhura DLG", "10", "0", "0", "10", "0"], ["**81**", "866", "Kisoro DLG", "10", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}], "page": 56, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Total sample of parishes", "No. of parishes without fully constituted PDCs", "No. of parishes that did not hold all the 4 quarterly meetings", "No. of parishes that did not prepare parish priorities and action plans for the FY 2022/2023", "No. of parishes that did not prepared quarterly performance reports"], "type": "table"}}, {"content": "48", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}], "page": 56, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**82**", "868", "Kitgum DLG", "10", "0", "0", "10", "0"], ["**83**", "869", "Koboko DLG", "10", "-", "-", "-", "-"], ["**84**", "870", "Kole DLG", "10", "0", "9", "10", "3"], ["**85**", "871", "Kotido DLG", "10", "-", "10", "-", "10"], ["**86**", "872", "Kumi DLG", "10", "0", "0", "10", "0"], ["**87**", "873", "Kwania DLG", "10", "0", "9", "10", "0"], ["**88**", "875", "Kyankwanzi DLG", "70", "70", "0", "70", "0"], ["**89**", "876", "Kyegegwa DLG", "10", "-", "-", "10", "-"], ["**90**", "877", "Kyenjojo DLG", "10", "10", "-", "10", "-"], ["**91**", "878", "Kyotera DLG", "10", "0", "", "", ""], ["**92**", "879", "Lamwo DLG", "10", "10", "0", "0", "0"], ["**93**", "881", "Luuka DLG", "64", "-", "-", "64", "64"], ["**94**", "883", "Lwengo DLG", "10", "-", "-", "-", "-"], ["**95**", "884", "Lyantonde DLG", "10", "-", "-", "-", "-"], ["**96**", "885", "Madi-Okollo DLG", "10", "0", "10", "10", "10"], ["**97**", "886", "Manafwa DLG", "10", "0", "1", "5", "6"], ["**98**", "887", "Maracha DLG", "18", "-", "-", "-", "18"], ["**99**", "890", "Mayuge DLG", "10", "-", "4", "10", "-"], ["**100**", "891", "Mbale DLG", "10", "-", "-", "10", "-"], ["**101**", "892", "Mbarara DLG", "10", "0", "10", "10", "10"], ["**102**", "893", "Mitooma DLG", "10", "0", "0", "10", "10"], ["**103**", "894", "Mityana DLG", "10", "0", "75", "0", "75"], ["**104**", "895", "Moroto DLG", "10", "-", "10", "10", "10"], ["**105**", "896", "Moyo DLG", "45", "45", "45", "-", "45"], ["**106**", "897", "Mpigi DLG", "10", "0", "10", "10", "10"], ["**107**", "898", "Mubende DLG", "10", "0", "10", "10", "0"], ["**108**", "899", "Mukono DLG", "10", "0", "0", "10", "0"], ["**109**", "900", "Nabilatuk DLG", "10", "-", "10", "10", "10"], ["**110**", "901", "Nakapiripiri DLG", "10", "-", "10", "6", "3"], ["**111**", "902", "Nakaseke DLG", "10", "-", "-", "-", "10"], ["**112**", "903", "Nakasongola DLG", "10", "0", "0", "3", "3"], ["**113**", "904", "Namayingo DLG", "15", "0", "0", "0", "0"], ["**114**", "905", "Namisindwa DLG", "10", "-", "-", "-", "-"], ["**115**", "906", "Namutumba DLG", "10", "-", "10", "10", "-"], ["**116**", "907", "Napak DLG", "10", "-", "10", "5", "10"], ["**117**", "908", "Nebbi DLG", "10", "-", "10", "-", "10"], ["**118**", "910", "Ntoroko DLG", "47", "3", "10", "10", "10"], ["**119**", "912", "Nwoya DLG", "10", "-", "7", "-", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}], "page": 57, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Total sample of parishes", "No. of parishes without fully constituted PDCs", "No. of parishes that did not hold all the 4 quarterly meetings", "No. of parishes that did not prepare parish priorities and action plans for the FY 2022/2023", "No. of parishes that did not prepared quarterly performance reports"], "type": "table"}}, {"content": "49", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}], "page": 57, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**120**", "913", "Obongi DLG", "10", "-", "10", "-", "-"], ["**121**", "914", "Omoro DLG", "10", "-", "10", "-", "4"], ["**122**", "915", "Otuke DLG", "10", "0", "0", "10", "0"], ["**123**", "916", "Oyam DLG", "10", "-", "10", "10", "10"], ["**124**", "917", "Pader DLG", "10", "-", "10", "2", "-"], ["**125**", "919", "Pallisa DLG", "90", "-", "-", "90", "-"], ["**126**", "920", "Rakai DLG", "10", "10", "0", "0", "10"], ["**127**", "921", "Rubanda DLG", "10", "0", "0", "0", "0"], ["**128**", "922", "Rubirizi DLG", "10", "-", "10", "10", "10"], ["**129**", "924", "Rukungiri DLG", "10", "0", "10", "10", "10"], ["**130**", "925", "Rwampara DLG", "10", "0", "0", "0", "0"], ["**131**", "926", "Sembabule DLG", "10", "-", "-", "-", "-"], ["**132**", "927", "Serere DLG", "70", "-", "70", "70", "70"], ["**133**", "928", "Sheema DLG", "10", "-", "-", "-", "-"], ["**134**", "929", "Sironko DLG", "10", "-", "-", "-", "-"], ["**135**", "930", "Soroti DLG", "12", "3", "12", "12", "0"], ["**136**", "931", "Terego DLG", "10", "-", "-", "-", "-"], ["**137**", "932", "Tororo DLG", "10", "-", "10", "-", "-"], ["**138**", "933", "Wakiso DLG", "10", "0", "9", "6", "3"], ["**139**", "934", "Yumbe DLG", "10", "-", "-", "-", "-"], ["**140**", "935", "Zombo DLG", "10", "1", "2", "-", "-"], ["**141**", "813", "Bugiri DLG", "10", "-", "-", "10", "-"], ["**142**", "708", "Kabale MC", "10", "-", "-", "-", "-"], ["**143**", "911", "Ntungamo DLG", "10", "-", "-", "10", "-"], ["**144**", "832", "Gomba DLG", "10", "-", "-", "10", "-"], ["**145**", "855", "Kasanda DLG", "10", "-", "-", "-", "-"], ["**146**", "810", "Arua DLG", "32", "0", "32", "32", "32"], ["**147**", "844", "Kakumiro DLG", "10", "0", "7", "0", "7"], ["**148**", "857", "Katakwi DLG", "10", "10", "10", "10", "10"], ["**149**", "889", "Masindi DLG", "10", "0", "0", "10", "0"], ["**150**", "863", "Kikuube DLG", "10", "-", "-", "-", "-"], ["**151**", "801", "Abim DLG", "10", "-", "-", "10", "10"], ["**152**", "847", "Kaliro DLG", "10", "-", "10", "10", "10"], ["**153**", "865", "Kiryandongo DLG", "10", "-", "10", "10", "10"], ["**154**", "918", "Pakwach DLG", "10", "-", "10", "10", "10"], ["**155**", "856", "Kasese DLG", "10", "0", "10", "5", "10"], ["", "", "", "**2,116**", "**277**", "**891**", "**1,475**", "**922**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}], "page": 58, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Total sample of parishes", "No. of parishes without fully constituted PDCs", "No. of parishes that did not hold all the 4 quarterly meetings", "No. of parishes that did not prepare parish priorities and action plans for the FY 2022/2023", "No. of parishes that did not prepared quarterly performance reports"], "type": "table"}}, {"content": "50", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix: 8; HLG Core Implementation Teams", "page": 49, "level": 2}}], "page": 58, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}, {"headings_1": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}], "page": 59, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["", "", "", "**No. of PDM SACCOs that operated without a fully constituted Board**", "**No. of PDM SACCOs with fully constituted Boards that did not hold regular Board meetings**", "**No. of PDM SACCOs with members of the board that did not fill in expression of interest forms prior to being elected board members.**", "**No. of PDM SACCOs that did not constitute the listed committees and sub Committees**", "**No. of PDM SACCOs that did not have functional committees and sub Committees**"], ["", "", "", "**Appendix (a)**", null, null, "**Appendix (b)**", null], ["**1**", "807", "Amuria DLG", "0", "0", "0", "10", "10"], ["**2**", "531", "Lira DLG", "-", "-", "-", "-", "-"], ["**3**", "601", "Arua City", "-", "-", "-", "-", "-"], ["**4**", "602", "Fortportal City", "10", "-", "6", "-", "-"], ["**5**", "603", "Gulu City", "-", "-", "10", "10", "10"], ["**6**", "604", "Hoima city", "0", "0", "10", "16", "16"], ["**7**", "605", "Jinja City", "0", "0", "0", "0", "26"], ["**8**", "606", "Lira City", "0", "0", "10", "10", "10"], ["**9**", "607", "Masaka City", "-", "-", "-", "10", "10"], ["**10**", "608", "Mbale City", "-", "-", "-", "10", "10"], ["**11**", "609", "Mbarara City", "0", "0", "0", "23", "23"], ["**12**", "610", "Soroti City", "0", "0", "5", "10", "-"], ["**13**", "611", "Agago DLG", "-", "-", "-", "-", "-"], ["**14**", "704", "Busia MC", "0", "0", "0", "0", "0"], ["**15**", "705", "Entebbe MC", "0", "0", "0", "0", "-"], ["**16**", "707", "Iganga MC", "-", "11", "-", "11", "11"], ["**17**", "709", "Kamuli MC", "-", "-", "10", "-", "10"], ["**18**", "710", "Kapchorwa MC", "-", "10", "-", "-", "-"], ["**19**", "711", "Kasese MC", "-", "-", "18", "18", "18"], ["**20**", "712", "Kira MC", "0", "0", "0", "6", "6"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}, {"headings_1": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}], "page": 59, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "PDM SACCO Board", "None", "None", "SACCO Committees and Sub Committees", "None"], "type": "table"}}, {"content": "51", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}, {"headings_1": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}], "page": 59, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "", "", "**No. of PDM SACCOs that operated without a fully constituted Board**", "**No. of PDM SACCOs with fully constituted Boards that did not hold regular Board meetings**", "**No. of PDM SACCOs with members of the board that did not fill in expression of interest forms prior to being elected board members.**", "**No. of PDM SACCOs that did not constitute the listed committees and sub Committees**", "**No. of PDM SACCOs that did not have functional committees and sub Committees**"], ["**21**", "714", "Kitgum MC", "0", "0", "0", "10", "10"], ["**22**", "716", "Kotido MC", "-", "10", "10", "4", "4"], ["**23**", "718", "Lugazi MC", "20", "20", "-", "0", "0"], ["**24**", "719", "Makindye Ssabagabo MC", "0", "0", "0", "8", "8"], ["**25**", "721", "Mityana MC", "0", "0", "0", "10", "10"], ["**26**", "722", "Moroto MC", "2", "2", "2", "4", "4"], ["**27**", "723", "Mubende MC", "0", "0", "0", "18", "18"], ["**28**", "724", "Mukono MC", "-", "-", "9", "-", "-"], ["**29**", "725", "Nansana MC", "0", "0", "0", "0", "0"], ["**30**", "726", "Nebbi MC", "0", "0", "0", "0", "0"], ["**31**", "727", "Njeru MC", "-", "-", "-", "-", "16"], ["**32**", "731", "Tororo MC", "-", "-", "-", "-", "10"], ["**33**", "793", "Apac Municipality", "-", "-", "-", "-", "-"], ["**34**", "802", "Adjumani DLG", "10", "-", "4", "10", "10"], ["**35**", "804", "Alebtong DLG", "0", "0", "10", "10", "10"], ["**36**", "805", "Amolatar DLG", "0", "0", "0", "10", "10"], ["**37**", "806", "Amudat DLG", "-", "-", "-", "-", "-"], ["**38**", "808", "Amuru DLG", "-", "-", "-", "-", "-"], ["**39**", "809", "Apac DLG", "3", "3", "3", "8", "8"], ["**40**", "811", "Budaka DLG", "-", "-", "-", "-", "-"], ["**41**", "812", "Bududa DLG", "-", "-", "-", "-", "-"], ["**42**", "814", "Bugweri DLG", "-", "-", "-", "36", "36"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}, {"headings_1": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}], "page": 60, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "PDM SACCO Board", "None", "None", "SACCO Committees and Sub Committees", "None"], "type": "table"}}, {"content": "52", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}, {"headings_1": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}], "page": 60, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "", "", "**No. of PDM SACCOs that operated without a fully constituted Board**", "**No. of PDM SACCOs with fully constituted Boards that did not hold regular Board meetings**", "**No. of PDM SACCOs with members of the board that did not fill in expression of interest forms prior to being elected board members.**", "**No. of PDM SACCOs that did not constitute the listed committees and sub Committees**", "**No. of PDM SACCOs that did not have functional committees and sub Committees**"], ["**43**", "815", "Buhweju DLG", "-", "-", "-", "-", "-"], ["**44**", "816", "Buikwe DLG", "0", "0", "0", "10", "10"], ["**45**", "817", "Bukedea DLG", "0", "0", "0", "10", "-"], ["**46**", "819", "Bukwo DLG", "-", "-", "-", "109", "109"], ["**47**", "820", "Bulambuli DLG", "-", "-", "-", "0", "0"], ["**48**", "821", "Bulisa DLG", "-", "-", "-", "10", "10"], ["**49**", "822", "Bundibugyo DLG", "0", "0", "0", "10", "10"], ["**50**", "823", "Bunyagabu DLG", "0", "10", "0", "10", "10"], ["**51**", "824", "Bushenyi DLG", "0", "0", "0", "0", "0"], ["**52**", "825", "Busia DLG", "-", "-", "-", "-", "-"], ["**53**", "826", "Butaleja DLG", "-", "-", "-", "10", "10"], ["**54**", "827", "Butambala DLG", "0", "0", "0", "0", "-"], ["**55**", "828", "Butebo DLG", "-", "-", "-", "-", "-"], ["**56**", "830", "Buyende DLG", "-", "-", "-", "73", "73"], ["**57**", "831", "Dokolo DLG", "0", "0", "0", "6", "-"], ["**58**", "833", "Gulu DLG", "0", "0", "0", "10", "10"], ["**59**", "834", "Hoima DLG", "-", "-", "-", "-", "10"], ["**60**", "835", "Ibanda DLG", "0", "0", "0", "10", "10"], ["**61**", "836", "Iganga DLG", "-", "-", "-", "10", "10"], ["**62**", "837", "Isingiro DLG", "0", "0", "0", "27", "27"], ["**63**", "838", "Jinja DLG", "0", "0", "0", "0", "10"], ["**64**", "839", "Kaabong DLG", "-", "10", "4", "10", "10"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}, {"headings_1": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}], "page": 61, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "PDM SACCO Board", "None", "None", "SACCO Committees and Sub Committees", "None"], "type": "table"}}, {"content": "53", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}, {"headings_1": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}], "page": 61, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "", "", "**No. of PDM SACCOs that operated without a fully constituted Board**", "**No. of PDM SACCOs with fully constituted Boards that did not hold regular Board meetings**", "**No. of PDM SACCOs with members of the board that did not fill in expression of interest forms prior to being elected board members.**", "**No. of PDM SACCOs that did not constitute the listed committees and sub Committees**", "**No. of PDM SACCOs that did not have functional committees and sub Committees**"], ["**65**", "840", "Kabale DLG", "0", "10", "0", "0", "10"], ["**66**", "841", "Kabarole DLG", "-", "-", "-", "10", "10"], ["**67**", "842", "Kaberamaido DLG", "1", "28", "29", "1", "1"], ["**68**", "843", "Kagadi DLG", "-", "-", "10", "-", "-"], ["**69**", "845", "Kalaki DLG", "0", "10", "0", "10", "10"], ["**70**", "846", "Kalangala DLG", "-", "-", "-", "10", "10"], ["**71**", "848", "Kalungu DLG", "0", "0", "0", "10", "10"], ["**72**", "849", "Kamuli DLG", "-", "-", "-", "-", "80"], ["**73**", "850", "Kamwenge DLG", "-", "-", "-", "-", "-"], ["**74**", "851", "Kanungu DLG", "0", "0", "0", "10", "-"], ["**75**", "852", "Kapchorwa DLG", "-", "-", "-", "10", "10"], ["**76**", "853", "Kapelebyong DLG", "0", "0", "0", "10", "-"], ["**77**", "854", "Karenga DLG", "0", "0", "0", "10", "10"], ["**78**", "858", "Kayunga DLG", "0", "0", "0", "0", "-"], ["**79**", "859", "Kazo DLG", "0", "10", "0", "10", "10"], ["**80**", "860", "Kibale DLG", "-", "-", "10", "10", "10"], ["**81**", "861", "Kiboga DLG", "-", "-", "-", "10", "10"], ["**82**", "862", "Kibuku DLG", "-", "10", "10", "-", "10"], ["**83**", "864", "Kiruhura DLG", "0", "0", "0", "10", "10"], ["**84**", "866", "Kisoro DLG", "0", "0", "0", "0", "0"], ["**85**", "868", "Kitgum DLG", "0", "0", "0", "10", "10"], ["**86**", "869", "Koboko DLG", "-", "-", "-", "-", "10"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}, {"headings_1": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}], "page": 62, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "PDM SACCO Board", "None", "None", "SACCO Committees and Sub Committees", "None"], "type": "table"}}, {"content": "54", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}, {"headings_1": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}], "page": 62, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "", "", "**No. of PDM SACCOs that operated without a fully constituted Board**", "**No. of PDM SACCOs with fully constituted Boards that did not hold regular Board meetings**", "**No. of PDM SACCOs with members of the board that did not fill in expression of interest forms prior to being elected board members.**", "**No. of PDM SACCOs that did not constitute the listed committees and sub Committees**", "**No. of PDM SACCOs that did not have functional committees and sub Committees**"], ["**87**", "870", "Kole DLG", "0", "0", "0", "10", "10"], ["**88**", "871", "Kotido DLG", "-", "58", "58", "10", "10"], ["**89**", "872", "Kumi DLG", "0", "0", "0", "10", "10"], ["**90**", "873", "Kwania DLG", "0", "0", "0", "10", "10"], ["**91**", "875", "Kyankwanzi DLG", "0", "0", "10", "10", "-"], ["**92**", "876", "Kyegegwa DLG", "10", "10", "10", "-", "-"], ["**93**", "877", "Kyenjojo DLG", "-", "10", "10", "0", "0"], ["**94**", "878", "Kyotera DLG", "0", "0", "0", "10", "10"], ["**95**", "879", "Lamwo DLG", "0", "10", "10", "10", "10"], ["**96**", "881", "Luuka DLG", "-", "-", "-", "6", "6"], ["**97**", "883", "Lwengo DLG", "-", "-", "-", "10", "10"], ["**98**", "884", "Lyantonde DLG", "-", "-", "-", "10", "10"], ["**99**", "885", "Madi-Okollo DLG", "0", "0", "10", "7", "7"], ["**100**", "886", "Manafwa DLG", "0", "10", "10", "10", "10"], ["**101**", "887", "Maracha DLG", "-", "-", "-", "-", "18"], ["**102**", "890", "Mayuge DLG", "-", "-", "-", "10", "10"], ["**103**", "891", "Mbale DLG", "-", "-", "-", "-", "-"], ["**104**", "892", "Mbarara DLG", "0", "0", "0", "10", "10"], ["**105**", "893", "Mitooma DLG", "0", "0", "0", "10", "10"], ["**106**", "894", "Mityana DLG", "0", "75", "0", "0", "75"], ["**107**", "895", "Moroto DLG", "-", "-", "-", "10", "10"], ["**108**", "896", "Moyo DLG", "-", "45", "45", "45", "45"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}, {"headings_1": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}], "page": 63, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "PDM SACCO Board", "None", "None", "SACCO Committees and Sub Committees", "None"], "type": "table"}}, {"content": "55", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}, {"headings_1": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}], "page": 63, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "", "", "**No. of PDM SACCOs that operated without a fully constituted Board**", "**No. of PDM SACCOs with fully constituted Boards that did not hold regular Board meetings**", "**No. of PDM SACCOs with members of the board that did not fill in expression of interest forms prior to being elected board members.**", "**No. of PDM SACCOs that did not constitute the listed committees and sub Committees**", "**No. of PDM SACCOs that did not have functional committees and sub Committees**"], ["**109**", "897", "Mpigi DLG", "0", "10", "0", "10", "10"], ["**110**", "898", "Mubende DLG", "0", "0", "0", "10", "0"], ["**111**", "899", "Mukono DLG", "0", "0", "0", "10", "10"], ["**112**", "900", "Nabilatuk DLG", "-", "-", "-", "10", "10"], ["**113**", "901", "Nakapiripiri DLG", "-", "10", "10", "10", "10"], ["**114**", "902", "Nakaseke DLG", "-", "1", "-", "10", "10"], ["**115**", "903", "Nakasongola DLG", "0", "0", "10", "10", "10"], ["**116**", "904", "Namayingo DLG", "0", "0", "0", "50", "50"], ["**117**", "905", "Namisindwa DLG", "-", "-", "-", "0", "163"], ["**118**", "906", "Namutumba DLG", "-", "-", "-", "111", "111"], ["**119**", "907", "Napak DLG", "10", "10", "6", "10", "10"], ["**120**", "908", "Nebbi DLG", "-", "-", "-", "-", "60"], ["**121**", "910", "Ntoroko DLG", "0", "10", "10", "10", "10"], ["**122**", "912", "Nwoya DLG", "-", "-", "-", "10", "0"], ["**123**", "913", "Obongi DLG", "-", "-", "3", "10", "10"], ["**124**", "914", "Omoro DLG", "-", "-", "6", "10", "10"], ["**125**", "915", "Otuke DLG", "0", "0", "0", "0", "0"], ["**126**", "916", "Oyam DLG", "-", "-", "-", "10", "10"], ["**127**", "917", "Pader DLG", "-", "-", "-", "10", "10"], ["**128**", "919", "Pallisa DLG", "-", "-", "-", "10", "10"], ["**129**", "920", "Rakai DLG", "10", "0", "0", "10", "0"], ["**130**", "921", "Rubanda DLG", "0", "0", "10", "10", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}, {"headings_1": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}], "page": 64, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "PDM SACCO Board", "None", "None", "SACCO Committees and Sub Committees", "None"], "type": "table"}}, {"content": "56", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}, {"headings_1": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}], "page": 64, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "", "", "**No. of PDM SACCOs that operated without a fully constituted Board**", "**No. of PDM SACCOs with fully constituted Boards that did not hold regular Board meetings**", "**No. of PDM SACCOs with members of the board that did not fill in expression of interest forms prior to being elected board members.**", "**No. of PDM SACCOs that did not constitute the listed committees and sub Committees**", "**No. of PDM SACCOs that did not have functional committees and sub Committees**"], ["**131**", "922", "Rubirizi DLG", "-", "-", "-", "0", "0"], ["**132**", "923", "Rukiga DLG", "0", "0", "0", "0", "-"], ["**133**", "924", "Rukungiri DLG", "0", "0", "0", "10", "10"], ["**134**", "925", "Rwampara DLG", "0", "0", "0", "10", "10"], ["**135**", "926", "Sembabule DLG", "-", "-", "-", "10", "10"], ["**136**", "927", "Serere DLG", "3", "67", "70", "70", "70"], ["**137**", "928", "Sheema DLG", "-", "-", "-", "10", "10"], ["**138**", "929", "Sironko DLG", "-", "-", "-", "-", "10"], ["**139**", "930", "Soroti DLG", "3", "8", "0", "12", "-"], ["**140**", "931", "Terego DLG", "-", "-", "-", "-", "-"], ["**141**", "932", "Tororo DLG", "-", "10", "-", "-", "10"], ["**142**", "933", "Wakiso DLG", "0", "0", "0", "10", "10"], ["**143**", "934", "Yumbe DLG", "-", "10", "-", "0", "0"], ["**144**", "935", "Zombo DLG", "-", "-", "4", "-", "10"], ["**145**", "813", "Bugiri DLG", "-", "-", "-", "10", "-"], ["**146**", "708", "Kabale MC", "-", "-", "-", "10", "10"], ["**147**", "911", "Ntungamo DLG", "-", "-", "-", "10", "10"], ["**148**", "832", "Gomba DLG", "-", "-", "-", "10", "10"], ["**149**", "855", "Kasanda DLG", "-", "10", "-", "10", "10"], ["**150**", "810", "Arua DLG", "0", "32", "0", "32", "32"], ["**151**", "844", "Kakumiro DLG", "0", "0", "0", "10", "10"], ["**152**", "857", "Katakwi DLG", "0", "10", "2", "10", "10"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}, {"headings_1": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}], "page": 65, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "PDM SACCO Board", "None", "None", "SACCO Committees and Sub Committees", "None"], "type": "table"}}, {"content": "57", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}, {"headings_1": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}], "page": 65, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "", "", "**No. of PDM SACCOs that operated without a fully constituted Board**", "**No. of PDM SACCOs with fully constituted Boards that did not hold regular Board meetings**", "**No. of PDM SACCOs with members of the board that did not fill in expression of interest forms prior to being elected board members.**", "**No. of PDM SACCOs that did not constitute the listed committees and sub Committees**", "**No. of PDM SACCOs that did not have functional committees and sub Committees**"], ["**153**", "889", "Masindi DLG", "0", "0", "10", "10", "10"], ["**154**", "863", "Kikuube DLG", "-", "-", "10", "10", "10"], ["**155**", "801", "Abim DLG", "-", "-", "-", "-", "-"], ["**156**", "847", "Kaliro DLG", "-", "10", "-", "10", "10"], ["**157**", "865", "Kiryandongo DLG", "-", "10", "-", "10", "10"], ["**158**", "918", "Pakwach DLG", "-", "10", "-", "10", "10"], ["**159**", "856", "Kasese DLG", "0", "0", "5", "10", "10"], ["", "", "**Total**", "**82**", "**580**", "**489**", "**1531**", "**1951**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}, {"headings_1": {"content": "Appendix 9: Parish Development Committees (PDC)", "page": 54, "level": 2}}], "page": 66, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "PDM SACCO Board", "None", "None", "SACCO Committees and Sub Committees", "None"], "type": "table"}}, {"content": "Appendix11: Review of Training Implementation Activities", "metadata": {"headings": [{"headings_0": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}, {"headings_1": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}], "page": 66, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["", "", "", "**Appendix (a)**", null, null, "**Appendix ( b)**"], ["", "", "", "**Was training of local experts carried out? (Yes/No.)**", "**Was the training of local experts carried out after funds were released? (Yes/No)**", "**Was the training attended by other cadres other than Parish Chief, CDOs, Commercial Officers, and Extension officers? (Yes/No.)**", "**No. of parishes where the local experts did not train households and enterprise group leaders**"], ["**1**", "601", "Arua City", "yes", "0", "yes", "0"], ["**2**", "602", "Fortportal City", "Yes", "Yes", "0", "0"], ["**3**", "604", "Hoima city", "YES", "Yes", "yes", "0"], ["**4**", "605", "Jinja City", "yes", "yes", "yes", "0"], ["**5**", "606", "Lira City", "Yes", "No", "Yes", "0"], ["**6**", "607", "Masaka City", "Yes", "yes", "yes", "0"], ["**7**", "608", "Mbale City", "Yes", "Yes", "Yes", "0"], ["**8**", "609", "Mbarara City", "Yes", "Yes", "No", "0"], ["**9**", "610", "Soroti City", "Yes", "Yes", "Yes", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}, {"headings_1": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}], "page": 66, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Training of Local Experts", "None", "None", "Training of Households and Enterprise Group Leaders"], "type": "table"}}, {"content": "58", "metadata": {"headings": [{"headings_0": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}, {"headings_1": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}], "page": 66, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "", "", "**Appendix (a)**", null, null, "**Appendix ( b)**"], ["", "", "", "**Was training of local experts carried out? (Yes/No.)**", "**Was the training of local experts carried out after funds were released? (Yes/No)**", "**Was the training attended by other cadres other than Parish Chief, CDOs, Commercial Officers, and Extension officers? (Yes/No.)**", "**No. of parishes where the local experts did not train households and enterprise group leaders**"], ["**10**", "611", "Agago DLG", "Yes", "No", "Yes", "0"], ["**11**", "701", "Apac MC", "YES", "0", "YES", "0"], ["**12**", "704", "Busia MC", "Yes", "Yes", "Yes", "0"], ["**13**", "705", "Entebbe MC", "yes", "0", "0", "0"], ["**14**", "707", "Iganga MC", "Yes", "Yes", "Yes", "0"], ["**15**", "709", "Kamuli MC", "No", "No", "No", "10"], ["**16**", "710", "Kapchorwa MC", "yes", "no", "yes", "0"], ["**17**", "711", "Kasese MC", "Yes", "0", "0", "0"], ["**18**", "712", "Kira MC", "yes", "yes", "yes", "0"], ["**19**", "714", "Kitgum MC", "Yes", "0", "0", "0"], ["**20**", "716", "Kotido MC", "No", "0", "0", "10"], ["**21**", "718", "Lugazi MC", "YES", "YES", "NO", "0"], ["**22**", "719", "Makindye Ssabagabo MC", "yes", "yes", "yes", "0"], ["**23**", "721", "Mityana MC", "Yes", "", "", "0"], ["**24**", "722", "Moroto MC", "Yes", "No", "No", "0"], ["**25**", "723", "Mubende MC", "yes", "Yes", "yes", "10"], ["**26**", "724", "Mukono MC", "Yes", "NO", "YES", "0"], ["**27**", "725", "Nansana MC", "Yes", "", "No", "0"], ["**28**", "726", "Nebbi MC", "Yes", "No", "No", "0"], ["**29**", "727", "Njeru MC", "Yes", "0", "Yes", "16"], ["**30**", "731", "Tororo MC", "yes", "yes", "yes", "0"], ["**31**", "802", "Adjumani DLG", "NO", "YES", "0", "6"], ["**32**", "804", "Alebtong DLG", "Yes", "0", "0", "10"], ["**33**", "805", "Amolatar DLG", "Yes", "Yes", "No", "0"], ["**34**", "806", "Amudat DLG", "Yes", "Yes", "Yes", "0"], ["**35**", "807", "Amuria DLG", "Yes", "No", "No", "0"], ["**36**", "808", "Amuru DLG", "Yes", "0", "0", "0"], ["**37**", "809", "Apac DLG", "Yes except for 2 parishes", "Yes", "No", "8"], ["**38**", "811", "Budaka DLG", "Yes", "Yes", "No", "0"], ["**39**", "812", "Bududa DLG", "Yes", "Yes", "Yes", "0"], ["**40**", "814", "Bugweri DLG", "Yes", "Yes", "Yes", "0"], ["**41**", "815", "Buhweju DLG", "0", "0", "0", "0"], ["**42**", "816", "Buikwe DLG", "yes", "yes", "yes", "0"], ["**43**", "817", "Bukedea DLG", "Yes", "Yes", "No", "0"], ["**44**", "819", "Bukwo DLG", "Yes", "Yes", "Yes", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}, {"headings_1": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}], "page": 67, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Training of Local Experts", "None", "None", "Training of Households and Enterprise Group Leaders"], "type": "table"}}, {"content": "59", "metadata": {"headings": [{"headings_0": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}, {"headings_1": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}], "page": 67, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "", "", "**Appendix (a)**", null, null, "**Appendix ( b)**"], ["", "", "", "**Was training of local experts carried out? (Yes/No.)**", "**Was the training of local experts carried out after funds were released? (Yes/No)**", "**Was the training attended by other cadres other than Parish Chief, CDOs, Commercial Officers, and Extension officers? (Yes/No.)**", "**No. of parishes where the local experts did not train households and enterprise group leaders**"], ["**45**", "820", "Bulambuli DLG", "YES", "YES", "NO", "0"], ["**46**", "821", "Bulisa DLG", "Yes", "Yes", "Yes", "0"], ["**47**", "822", "Bundibugyo DLG", "Yes", "Yes", "No", "0"], ["**48**", "823", "Bunyagabu DLG", "Yes", "Yes", "No", "0"], ["**49**", "824", "Bushenyi DLG", "", "", "", "0"], ["**50**", "825", "Busia DLG", "No", "No", "", "62"], ["**51**", "826", "Butaleja DLG", "Yes", "Yes", "Yes", "0"], ["**52**", "827", "Butambala DLG", "yes", "0", "yes", "0"], ["**53**", "828", "Butebo DLG", "yes", "no", "no", "0"], ["**54**", "830", "Buyende DLG", "Yes", "Yes", "No", "0"], ["**55**", "831", "Dokolo DLG", "Yes", "Yes", "Yes", "0"], ["**56**", "833", "Gulu DLG", "Yes", "0", "0", "0"], ["**57**", "834", "Hoima DLG", "Yes", "0", "0", "8"], ["**58**", "835", "Ibanda DLG", "Yes", "No", "No", "0"], ["**59**", "836", "Iganga DLG", "Yes", "", "No", "0"], ["**60**", "837", "Isingiro DLG", "Yes", "Yes", "no", "0"], ["**61**", "838", "Jinja DLG", "yes", "", "yes", "0"], ["**62**", "839", "Kaabong DLG", "Yes", "No", "No", "0"], ["**63**", "840", "Kabale DLG", "", "", "", "0"], ["**64**", "842", "Kaberamaido DLG", "No", "", "", "13"], ["**65**", "843", "Kagadi DLG", "YES", "YES", "NO", "0"], ["**66**", "845", "Kalaki DLG", "Yes", "Yes", "No", "0"], ["**67**", "846", "Kalangala DLG", "yes", "no", "yes", "0"], ["**68**", "848", "Kalungu DLG", "0", "no", "yes", "0"], ["**69**", "849", "Kamuli DLG", "Yes", "0", "no", "80"], ["**70**", "850", "Kamwenge DLG", "No", "0", "0", "0"], ["**71**", "851", "Kanungu DLG", "Yes", "Yes", "No", "0"], ["**72**", "852", "Kapchorwa DLG", "Yes", "Yes", "Yes", "0"], ["**73**", "853", "Kapelebyong DLG", "Yes", "Yes", "No", "0"], ["**74**", "854", "Karenga DLG", "Yes", "Yes", "No", "0"], ["**75**", "858", "Kayunga DLG", "yes", "0", "0", "0"], ["**76**", "859", "Kazo DLG", "No", "No", "0", "0"], ["**77**", "860", "Kibale DLG", "Yes", "Yes", "Yes", "0"], ["**78**", "861", "Kiboga DLG", "Yes", "0", "0", "0"], ["**79**", "862", "Kibuku DLG", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}, {"headings_1": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}], "page": 68, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Training of Local Experts", "None", "None", "Training of Households and Enterprise Group Leaders"], "type": "table"}}, {"content": "60", "metadata": {"headings": [{"headings_0": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}, {"headings_1": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}], "page": 68, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "", "", "**Appendix (a)**", null, null, "**Appendix ( b)**"], ["", "", "", "**Was training of local experts carried out? (Yes/No.)**", "**Was the training of local experts carried out after funds were released? (Yes/No)**", "**Was the training attended by other cadres other than Parish Chief, CDOs, Commercial Officers, and Extension officers? (Yes/No.)**", "**No. of parishes where the local experts did not train households and enterprise group leaders**"], ["**80**", "864", "Kiruhura DLG", "Yes", "No", "No", "0"], ["**81**", "866", "Kisoro DLG", "No", "No", "0", "0"], ["**82**", "868", "Kitgum DLG", "Yes", "0", "0", "0"], ["**83**", "869", "Koboko DLG", "YES", "YES", "NO", "10"], ["**84**", "870", "Kole DLG", "Yes", "0", "0", "10"], ["**85**", "871", "Kotido DLG", "No", "No", "No", "58"], ["**86**", "872", "Kumi DLG", "Yes", "Yes", "No", "0"], ["**87**", "873", "Kwania DLG", "Yes", "Yes", "Yes", "0"], ["**88**", "875", "Kyankwanzi DLG", "Yes", "Yes", "yes", "0"], ["**89**", "876", "Kyegegwa DLG", "yES", "Yes", "No", "0"], ["**90**", "877", "Kyenjojo DLG", "yES", "Yes", "NO", "5"], ["**91**", "878", "Kyotera DLG", "yes", "yes", "yes", "66"], ["**92**", "879", "Lamwo DLG", "No", "0", "0", "10"], ["**93**", "881", "Luuka DLG", "yes", "0", "0", "0"], ["**94**", "883", "Lwengo DLG", "yes", "no", "Yes", "45"], ["**95**", "884", "Lyantonde DLG", "Yes", "Yes", "Yes", "30"], ["**96**", "885", "Madi-Okollo DLG", "Yes", "No", "Yes", "46"], ["**97**", "886", "Manafwa DLG", "Yes", "Yes", "Yes", "0"], ["**98**", "887", "Maracha DLG", "Yes", "No", "Yes", "0"], ["**99**", "890", "Mayuge DLG", "yes", "yes", "no", "0"], ["**100**", "891", "Mbale DLG", "Yes", "Yes", "Yes", "0"], ["**101**", "892", "Mbarara DLG", "Yes", "0", "No", "0"], ["**102**", "893", "Mitooma DLG", "Yes", "Yes", "no", "0"], ["**103**", "894", "Mityana DLG", "yes", "0", "0", "0"], ["**104**", "895", "Moroto DLG", "Yes", "Yes", "Yes", "0"], ["**105**", "896", "Moyo DLG", "Yes", "0", "No", "0"], ["**106**", "897", "Mpigi DLG", "yes", "0", "yes", "0"], ["**107**", "898", "Mubende DLG", "Yes", "0", "Yes", "0"], ["**108**", "899", "Mukono DLG", "Yes", "", "Yes", "0"], ["**109**", "900", "Nabilatuk DLG", "Yes", "Yes", "Yes", "0"], ["**110**", "901", "Nakapiripirit DLG", "Yes", "Yes", "No", "0"], ["**111**", "902", "Nakaseke DLG", "yes", "0", "yes", "0"], ["**112**", "903", "Nakasongola DLG", "yes", "yes", "yes", "0"], ["**113**", "904", "Namayingo DLG", "yes", "0", "yes", "0"], ["**114**", "905", "Namisindwa DLG", "yes", "no", "No", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}, {"headings_1": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}], "page": 69, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Training of Local Experts", "None", "None", "Training of Households and Enterprise Group Leaders"], "type": "table"}}, {"content": "61", "metadata": {"headings": [{"headings_0": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}, {"headings_1": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}], "page": 69, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "", "", "**Appendix (a)**", null, null, "**Appendix ( b)**"], ["", "", "", "**Was training of local experts carried out? (Yes/No.)**", "**Was the training of local experts carried out after funds were released? (Yes/No)**", "**Was the training attended by other cadres other than Parish Chief, CDOs, Commercial Officers, and Extension officers? (Yes/No.)**", "**No. of parishes where the local experts did not train households and enterprise group leaders**"], ["**115**", "906", "Namutamba DLG", "Yes", "No", "Yes", "0"], ["**116**", "907", "Napak DLG", "Yes", "Yes", "No", "10"], ["**117**", "908", "Nebbi DLG", "Yes", "Yes", "Yes", "0"], ["**118**", "910", "Ntoroko DLG", "Yes", "Yes", "No", "0"], ["**119**", "912", "Nwoya DLG", "Yes", "No", "Yes", "0"], ["**120**", "913", "Obongi DLG", "0", "0", "0", "0"], ["**121**", "914", "Omoro DLG", "Yes", "No", "Yes", "0"], ["**122**", "915", "Otuke DLG", "Yes", "Yes", "Yes", "0"], ["**123**", "916", "Oyam DLG", "Yes", "Yes", "Yes", "74"], ["**124**", "917", "Pader DLG", "Yes", "Yes", "Yes", "0"], ["**125**", "919", "Pallisa DLG", "Yes", "Yes", "Yes", "0"], ["**126**", "920", "Rakai DLG", "Yes", "0", "No", "1"], ["**127**", "921", "Rubanda DLG", "YES", "0", "NO", "1"], ["**128**", "922", "Rubirizi DLG", "Yes", "Yes", "0", "0"], ["**129**", "923", "Rukiga DLG", "0", "0", "No", "0"], ["**130**", "924", "Rukungiri DLG", "0", "0", "0", "0"], ["**131**", "925", "Rwampara DLG", "0", "0", "Yes", "0"], ["**132**", "926", "Sembabule DLG", "yes", "no", "0", "0"], ["**133**", "927", "Serere DLG", "Yes", "Yes", "No", "0"], ["**134**", "928", "Sheema DLG", "Yes", "No", "0", "0"], ["**135**", "929", "Sironko DLG", "Yes", "Yes", "Yes", "134"], ["**136**", "930", "Soroti DLG", "Yes", "Yes", "Yes", "0"], ["**137**", "931", "Terego DLG", "YES", "YES", "0", "0"], ["**138**", "932", "Tororo DLG", "yes", "0", "yes", "0"], ["**139**", "933", "Wakiso DLG", "yes", "yes", "yes", "0"], ["**140**", "934", "Yumbe DLG", "0", "0", "0", "0"], ["**141**", "813", "Bugiri DLG", "yes", "0", "yes", "0"], ["**142**", "708", "Kabale MC", "yes", "0", "0", "0"], ["**143**", "911", "Ntungamo DLG", "0", "0", "0", "0"], ["**144**", "832", "Gomba DLG", "Yes", "Yes", "Yes", "0"], ["**145**", "603", "Gulu City", "Yes", "0", "0", "0"], ["**146**", "841", "Kabarole DLG", "Yes", "No", "Yes", "0"], ["**147**", "855", "Kasanda DLG", "No", "0", "0", "10"], ["**148**", "880", "Lira DLG", "Yes", "0", "0", "58"], ["**149**", "935", "Zombo DLG", "Yes", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}, {"headings_1": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}], "page": 70, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Training of Local Experts", "None", "None", "Training of Households and Enterprise Group Leaders"], "type": "table"}}, {"content": "62", "metadata": {"headings": [{"headings_0": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}, {"headings_1": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}], "page": 70, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "", "", "**Appendix (a)**", null, null, "**Appendix ( b)**"], ["", "", "", "**Was training of local experts carried out? (Yes/No.)**", "**Was the training of local experts carried out after funds were released? (Yes/No)**", "**Was the training attended by other cadres other than Parish Chief, CDOs, Commercial Officers, and Extension officers? (Yes/No.)**", "**No. of parishes where the local experts did not train households and enterprise group leaders**"], ["**150**", "810", "Arua DLG", "Yes", "0", "Yes", "0"], ["**151**", "844", "Kakumiro DLG", "Yes", "0", "Yes", "0"], ["**152**", "857", "Katakwi DLG", "Yes", "Yes", "Yes", "2"], ["**153**", "889", "Masindi DLG", "Yes", "No", "Yes", "0"], ["**154**", "863", "Kikuube DLG", "yes", "yes", "no", "0"], ["**155**", "801", "Abim DLG", "Yes", "0", "No", "0"], ["**156**", "847", "Kaliro DLG", "Yes", "0", "No", "0"], ["**157**", "865", "Kiryandongo DLG", "Yes", "0", "No", "0"], ["**158**", "918", "Pakwach DLG", "Yes", "0", "No", "0"], ["**159**", "856", "Kasese DLG", "Yes", "Yes", "Yes", "3"], ["", "", "", "", "", "", "**806**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}, {"headings_1": {"content": "Appendix 10: PDM SACCO Board, SACCO Committees and Sub Committees", "page": 59, "level": 2}}], "page": 71, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Training of Local Experts", "None", "None", "Training of Households and Enterprise Group Leaders"], "type": "table"}}, {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}, {"headings_1": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}], "page": 71, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["**SN**", "**Vote code**", "**Entity Name**", "**Regis tratio n of PDM SACC Os Under the Coope rative Societ** **ies** Act**", "**Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act**", "**Registration of Enterprise Groups as Community Based Organizations**", null, "**Update of SACCO Enterprise and Household Registers**", null, "**Signing of PRF Financing Agreements**", null, null, null, null, null], ["", "", "", "**No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act.**", "**No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act**", "**No. of Enterprise Groups that are not registered as Communit y Based Organizati ons**", "**No. of SACCOs.**", "**No. of PDM SACCOs that did not have a PDM member registers**", "**No. PDM SACCOs that did not have updated PDM member registers**", "**No. of PDM SACCOs without signed PRF financin g agreem ents**", "**Amount of PRF transferred to PDM SACCOs without signed PRF financing agreements**", "**No. of PDM SACCOs that signed PPRF before the first AGM**", "**No. of PDM SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent**", "**No. of PDM SACCOs that received funds before signing PRF financing agreemen ts**", "**Amount of PRF received before PRF agreements**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}, {"headings_1": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}], "page": 71, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14"], "type": "table"}}, {"content": "63", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}, {"headings_1": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}], "page": 71, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**SN**", "**Vote code**", "**Entity Name**", "**Regis tratio n of PDM SACC Os Under the Coope rative Societ** **ies** Act**", "**Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act**", "**Registration of Enterprise Groups as Community Based Organizations**", null, "**Update of SACCO Enterprise and Household Registers**", null, "**Signing of PRF Financing Agreements**", null, null, null, null, null], ["", "", "", "**No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act.**", "**No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act**", "**No. of Enterprise Groups that are not registered as Communit y Based Organizati ons**", "**No. of SACCOs.**", "**No. of PDM SACCOs that did not have a PDM member registers**", "**No. PDM SACCOs that did not have updated PDM member registers**", "**No. of PDM SACCOs without signed PRF financin g agreem ents**", "**Amount of PRF transferred to PDM SACCOs without signed PRF financing agreements**", "**No. of PDM SACCOs that signed PPRF before the first AGM**", "**No. of PDM SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent**", "**No. of PDM SACCOs that received funds before signing PRF financing agreemen ts**", "**Amount of PRF received before PRF agreements**"], ["**1**", "601", "Arua City", "-", "54", "-", "-", "-", "-", "-", "-", "-", "-", "-", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}, {"headings_1": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}], "page": 72, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Regis tratio n of PDM SACC Os Under the Coope rative Societ ies Act", "Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "Registration of Enterprise Groups as Community Based Organizations", "None", "Update of SACCO Enterprise and Household Registers", "None", "Signing of PRF Financing Agreements", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["**SN**", "**Vote code**", "**Entity Name**", "**Regis tratio n of PDM SACC Os Under the Coope rative Societ** **ies** Act**", "**Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act**", "**Registration of Enterprise Groups as Community Based Organizations**", null, "**Update of SACCO Enterprise and Household Registers**", null, "**Signing of PRF Financing Agreements**", null, null, null, null, null], ["", "", "", "**No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act.**", "**No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act**", "**No. of Enterprise Groups that are not registered as Communit y Based Organizati ons**", "**No. of SACCOs.**", "**No. of PDM SACCOs that did not have a PDM member registers**", "**No. PDM SACCOs that did not have updated PDM member registers**", "**No. of PDM SACCOs without signed PRF financin g agreem ents**", "**Amount of PRF transferred to PDM SACCOs without signed PRF financing agreements**", "**No. of PDM SACCOs that signed PPRF before the first AGM**", "**No. of PDM SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent**", "**No. of PDM SACCOs that received funds before signing PRF financing agreemen ts**", "**Amount of PRF received before PRF agreements**"], ["**1**", "601", "Arua City", "-", "54", "-", "-", "-", "-", "-", "-", "-", "-", "-", "-"], ["**2**", "602", "Fortportal City", "-", "10", "-", "10", "-", "-", "10", "1,000,000", "-", "10", "10", "1,000,000"], ["**3**", "604", "Hoima city", "0", "16", "194", "10", "10", "10", "16", "1,695,571,078", "0", "0", "6", "0"], ["**4**", "605", "Jinja City", "0", "26", "0", "0", "0", "0", "0", "0", "26", "26", "26", "2,600,000,000"], ["**5**", "606", "Lira City", "0", "10", "0", "0", "0", "0", "0", "0", "0", "9", "0", "0"], ["**6**", "607", "Masaka City", "-", "10", "-", "-", "-", "-", "-", "-", "-", "-", "10", "625,000,000"], ["**7**", "608", "Mbale City", "-", "58", "-", "58", "10", "10", "-", "-", "10", "-", "-", "-"], ["**8**", "609", "Mbarara City", "0", "10", "0", "0", "10", "10", "0", "0", "0", "0", "0", "0"], ["**9**", "610", "Soroti City", "0", "10", "0", "0", "0", "0", "0", "0", "10", "0", "0", "0"], ["**10**", "611", "Agago Local Government", "-", "117", "-", "-", "-", "-", "-", "-", "-", "-", "-", "-"], ["**11**", "701", "Apac MC", "0", "20", "0", "20", "8", "8", "0", "2,000,000,000", "20", "0", "20", "2,000,000,000"], ["**12**", "704", "Busia MC", "0", "8", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**13**", "705", "Entebbe MC", "0", "4", "0", "4", "0", "0", "0", "0", "0", "0", "0", "0"], ["**14**", "707", "Iganga MC", "-", "11", "-", "-", "-", "11", "-", "-", "-", "-", "-", "-"], ["**15**", "709", "Kamuli MC", "-", "10", "-", "-", "-", "-", "3", "325,481,991", "3", "-", "3", "325,481,991"], ["**16**", "710", "Kapchorwa MC", "-", "58", "-", "58", "10", "10", "-", "-", "10", "-", "-", "-"], ["**17**", "711", "Kasese MC", "-", "18", "-", "18", "5", "-", "8", "800,000,000", "10", "-", "-", "-"], ["**18**", "712", "Kira MC", "0", "6", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**19**", "714", "Kitgum MC", "0", "10", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**20**", "716", "Kotido MC", "-", "10", "10", "10", "-", "-", "-", "-", "-", "4", "-", "-"], ["**21**", "718", "Lugazi MC", "0", "20", "0", "20", "0", "0", "0", "0", "0", "0", "0", "0"], ["**22**", "719", "Makindye Ssabagabo MC", "0", "8", "123", "8", "2", "2", "0", "0", "8", "0", "2", "18,573,568"], ["**23**", "721", "Mityana MC", "0", "15", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**24**", "722", "Moroto MC", "-", "4", "11", "11", "4", "4", "-", "-", "-", "-", "-", "-"], ["**25**", "723", "Mubende MC", "0", "18", "18", "18", "0", "0", "0", "0", "0", "0", "0", "0"], ["**26**", "724", "Mukono MC", "0", "9", "0", "0", "0", "0", "0", "0", "8", "0", "8", "800000000"], ["**27**", "725", "Nansana MC", "0", "12", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}, {"headings_1": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}], "page": 72, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Regis tratio n of PDM SACC Os Under the Coope rative Societ ies Act", "Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "Registration of Enterprise Groups as Community Based Organizations", 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"", "**No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act.**", "**No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act**", "**No. of Enterprise Groups that are not registered as Communit y Based Organizati ons**", "**No. of SACCOs.**", "**No. of PDM SACCOs that did not have a PDM member registers**", "**No. PDM SACCOs that did not have updated PDM member registers**", "**No. of PDM SACCOs without signed PRF financin g agreem ents**", "**Amount of PRF transferred to PDM SACCOs without signed PRF financing agreements**", "**No. of PDM SACCOs that signed PPRF before the first AGM**", "**No. of PDM SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent**", "**No. of PDM SACCOs that received funds before signing PRF financing agreemen ts**", "**Amount of PRF received before PRF agreements**"], ["**28**", "726", "Nebbi MC", "0", "9", "0", "0", "0", "2", "9", "900,000,000", "0", "0", "9", "900,000,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}, {"headings_1": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}], "page": 73, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Regis tratio n of PDM SACC Os Under the Coope rative Societ ies Act", "Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "Registration of Enterprise Groups as Community Based Organizations", "None", "Update of SACCO Enterprise and Household Registers", "None", "Signing of PRF Financing Agreements", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["**SN**", "**Vote code**", "**Entity Name**", "**Regis tratio n of PDM SACC Os Under the Coope rative Societ** **ies** Act**", "**Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act**", "**Registration of Enterprise Groups as Community Based Organizations**", null, "**Update of SACCO Enterprise and Household Registers**", null, "**Signing of PRF Financing Agreements**", null, null, null, null, null], ["", "", "", "**No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act.**", "**No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act**", "**No. of Enterprise Groups that are not registered as Communit y Based Organizati ons**", "**No. of SACCOs.**", "**No. of PDM SACCOs that did not have a PDM member registers**", "**No. PDM SACCOs that did not have updated PDM member registers**", "**No. of PDM SACCOs without signed PRF financin g agreem ents**", "**Amount of PRF transferred to PDM SACCOs without signed PRF financing agreements**", "**No. of PDM SACCOs that signed PPRF before the first AGM**", "**No. of PDM SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent**", "**No. of PDM SACCOs that received funds before signing PRF financing agreemen ts**", "**Amount of PRF received before PRF agreements**"], ["**28**", "726", "Nebbi MC", "0", "9", "0", "0", "0", "2", "9", "900,000,000", "0", "0", "9", "900,000,000"], ["**29**", "727", "Njeru MC", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "16", "16"], ["**30**", "731", "Tororo MC", "-", "8", "132", "8", "8", "8", "-", "-", "-", "-", "-", "-"], ["**31**", "802", "Adjumani DLG", "-", "10", "-", "10", "6", "6", "10", "140,000,000", "10", "-", "10", "140,000,000"], ["**32**", "804", "Alebtong DLG", "0", "10", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**33**", "805", "Amolatar DLG", "0", "10", "0", "0", "10", "0", "0", "0", "0", "0", "86", "8,736,000,000"], ["**34**", "806", "Amudat DLG", "-", "10", "-", "10", "-", "-", "-", "-", "44", "-", "-", "-"], ["**35**", "807", "Amuria DLG", "0", "10", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**36**", "808", "Amuru DLG", "0", "58", "0", "0", "0", "0", "0", "", "0", "0", "0", "0"], ["**37**", "809", "Apac DLG", "2", "8", "5", "1", "6", "6", "2", "200,000,000", "0", "0", "2", "0"], ["**38**", "811", "Budaka DLG", "-", "10", "", "76", "-", "-", "4", "400,000,000", "-", "-", "-", ""], ["**39**", "812", "Bududa DLG", "-", "10", "-", "10", "10", "10", "-", "-", "10", "-", "-", "-"], ["**40**", "814", "Bugweri DLG", "-", "36", "-", "-", "-", "-", "-", "-", "10", "36", "-", "-"], ["**41**", "815", "Buhweju DLG", "-", "9", "-", "-", "-", "-", "-", "-", "-", "-", "-", "-"], ["**42**", "816", "Buikwe DLG", "0", "10", "0", "0", "0", "0", "0", "0", "10", "0", "10", "1,000,000,000"], ["**43**", "817", "Bukedea DLG", "0", "10", "0", "0", "8", "2", "0", "0", "0", "0", "152", "15,200,000,000"], ["**44**", "819", "Bukwo DLG", "-", "109", "-", "-", "-", "-", "-", "-", "-", "109", "-", "-"], ["**45**", "820", "Bulambuli DLG", "122", "122", "0", "122", "0", "0", "0", "0", "10", "10", "10", "1,00,000,000"], ["**46**", "821", "Bulisa DLG", "-", "37", "5", "1", "-", "-", "-", "-", "37", "-", "-", "-"], ["**47**", "822", "Bundibugyo DLG", "0", "10", "0", "10", "0", "0", "0", "0", "0", "0", "0", "0"], ["**48**", "823", "Bunyagabu DLG", "0", "10", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**49**", "824", "Bushenyi DLG", "0", "56", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**50**", "825", "Busia DLG", "-", "10", "-", "", "8", "-", "-", "-", "-", "-", "-", "-"], ["**51**", "826", "Butaleja DLG", "-", "10", "-", "10", "10", "10", "-", "-", "10", "-", "-", "-"], ["**52**", "827", "Butambala DLG", "0", "25", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**53**", "828", "Butebo DLG", "-", "10", "-", "-", "10", "10", "-", "-", "-", "-", "-", "-"], ["**54**", "830", "Buyende DLG", "-", "73", "-", "73", "-", "-", "-", "-", "-", "-", "73", "191,859,543"], ["**55**", "831", "Dokolo DLG", "0", "10", "0", "0", "0", "5", "0", "7,100,000,000", "0", "0", "10", "7,100,000,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}, {"headings_1": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}], "page": 73, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Regis tratio n of PDM SACC Os Under the Coope rative Societ ies Act", "Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "Registration of Enterprise Groups as Community Based Organizations", "None", "Update of SACCO Enterprise and Household Registers", "None", "Signing of PRF Financing Agreements", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "65", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}, {"headings_1": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}], "page": 73, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**SN**", "**Vote code**", "**Entity Name**", "**Regis tratio n of PDM SACC Os Under the Coope rative Societ** **ies** Act**", "**Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act**", "**Registration of Enterprise Groups as Community Based Organizations**", null, "**Update of SACCO Enterprise and Household Registers**", null, "**Signing of PRF Financing Agreements**", null, null, null, null, null], ["", "", "", "**No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act.**", "**No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act**", "**No. of Enterprise Groups that are not registered as Communit y Based Organizati ons**", "**No. of 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"Hoima DLG", "-", "55", "-", "-", "-", "-", "55", "5,500,000,000", "-", "55", "55", "5,500,000,000"], ["**58**", "835", "Ibanda DLG", "0", "40", "40", "40", "10", "10", "0", "0", "0", "0", "0", "0"], ["**59**", "836", "Iganga DLG", "-", "42", "-", "42", "-", "10", "-", "-", "-", "-", "-", "-"], ["**60**", "837", "Isingiro DLG", "0", "10", "0", "0", "8", "8", "0", "0", "0", "0", "0", "0"], ["**61**", "838", "Jinja DLG", "0", "10", "0", "0", "0", "0", "0", "0", "10", "0", "2", "200000000"], ["**62**", "839", "Kaabong DLG", "-", "85", "-", "85", "-", "-", "0", "-", "10", "-", "-", "-"], ["**63**", "840", "Kabale DLG", "0", "10", "0", "10", "10", "10", "0", "0", "0", "0", "0", "0"], ["**64**", "841", "Kabarole DLG", "10", "10", "-", "10", "-", "2", "-", "-", "10", "-", "-", "-"], ["**65**", "842", "Kaberamaido DLG", "0", "13", "276", "13", "0", "29", "0", "0", "0", "0", "0", "0"], ["**66**", "843", "Kagadi DLG", "-", "151", "21", "10", "7", "7", "-", "-", "151", "7", "-", "-"], ["**67**", "845", "Kalaki DLG", "0", "10", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**68**", "846", "Kalangala DLG", "-", "10", "-", "-", "10", "10", "-", "-", "10", "-", "-", "-"], ["**69**", "848", "Kalungu DLG", "0", "10", "0", "0", "0", "0", "0", "0", "10", "0", "0", "0"], ["**70**", "849", "Kamuli DLG", "-", "80", "-", "80", "-", "-", "-", "-", "-", "-", "-", "-"], ["**71**", "850", "Kamwenge DLG", "-", "10", "-", "62", "-", "-", "-", "-", "10", "-", "-", "-"], ["**72**", "851", "Kanungu DLG", "0", "10", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**73**", "853", "Kapelebyong DLG", "0", "10", "67", "5", "0", "0", "55", "5,500,000,000", "0", "0", "0", "0"], ["**74**", "854", "Karenga DLG", "0", "10", "104", "10", "0", "0", "37", "3,700,000,000", "0", "0", "37", "3,700,000,000"], ["**75**", "858", "Kayunga DLG", "0", "71", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**76**", "859", "Kazo DLG", "0", "10", "0", "0", "10", "10", "0", "0", "0", "0", "0", "0"], ["**77**", "860", "Kibale DLG", "-", "57", "-", "-", "-", "-", "-", "-", "-", "-", "-", "-"], ["**78**", "861", "Kiboga DLG", "-", "58", "-", "-", "-", "-", "-", "-", "-", "-", "-", "-"], ["**79**", "862", "Kibuku DLG", "-", "10", "-", "-", "-", "-", "-", "-", "-", "-", "-", "-"], ["**80**", "864", "Kiruhura DLG", "0", "10", "0", "10", "0", "0", "0", "0", "0", "0", "0", "0"], ["**81**", "866", "Kisoro DLG", "0", "10", "10", "10", "0", "0", "0", "0", "0", "0", "0", "0"], ["**82**", "868", "Kitgum DLG", "0", "10", "0", "10", "10", "10", "0", "0", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}, {"headings_1": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}], "page": 74, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Regis tratio n of PDM SACC Os Under the 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"Bugiri DLG", "-", "10", "-", "-", "-", "-", "-", "-", "-", "-", "-", "-"], ["**142**", "708", "Kabale MC", "-", "10", "-", "10", "-", "-", "-", "-", "-", "-", "-", "-"], ["**143**", "911", "Ntungamo DLG", "10", "10", "-", "-", "-", "-", "-", "-", "-", "-", "-", "-"], ["**144**", "852", "Kapchorwa DLG", "-", "58", "-", "-", "-", "-", "-", "-", "-", "-", "-", "-"], ["**145**", "832", "Gomba DLG", "0", "49", "10", "10", "0", "0", "10", "1,000,000,000", "10", "0", "10", "1,000,000,000"], ["**146**", "603", "Gulu City", "0", "36", "0", "0", "10", "10", "10", "1,000,000,000", "0", "0", "10", "1,000,000,000"], ["**147**", "855", "Kasanda DLG", "0", "92", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**148**", "880", "Lira DLG", "0", "58", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**149**", "935", "Zombo DLG", "0", "61", "0", "0", "0", "0", "10", "1,000,000,000", "10", "0", "10", "1,000,000,000"], ["**150**", "810", "Arua DLG", "0", "32", "0", "0", "0", "0", "0", "227,300,384", "0", "0", "0", "0"], ["**151**", "844", "Kakumiro DLG", "0", "105", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**152**", "857", "Katakwi DLG", "1", "10", "95", "10", "0", "0", "0", "250,000,000", "0", "0", "10", "0"], ["**153**", "863", "Kikuube DLG", "0", "29", "138", "10", "0", "0", "0", "2,900,000,000", "0", "0", "29", "0"], ["**154**", "889", "Masindi DLG", "0", "46", "120", "10", "0", "0", "0", "0", "0", "0", "0", "0"], ["**155**", "801", "Abim DLG", "-", "10", "-", "72", "-", "-", "-", "-", "-", "-", "-", "-"], ["**156**", "847", "Kaliro DLG", "-", "10", "-", "87", "-", "-", "-", "-", "-", "-", "-", "-"], ["**157**", "865", "Kiryandongo DLG", "-", "43", "3", "10", "-", "-", "43", "4,300,000,000", "43", "43", "43", "4,300,000,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}, {"headings_1": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}], "page": 77, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Regis tratio n of PDM SACC Os Under the Coope rative Societ ies Act", "Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "Registration of Enterprise Groups as Community Based Organizations", "None", "Update of SACCO Enterprise and Household Registers", "None", "Signing of PRF Financing Agreements", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "69", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}, {"headings_1": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}], "page": 77, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**SN**", "**Vote code**", "**Entity Name**", "**Regis tratio n of PDM SACC Os Under the Coope rative Societ** **ies** Act**", "**Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act**", "**Registration of Enterprise Groups as Community Based Organizations**", null, "**Update of SACCO Enterprise and Household Registers**", null, "**Signing of PRF Financing Agreements**", null, null, null, null, null], ["", "", "", "**No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act.**", "**No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act**", "**No. of Enterprise Groups that are not registered as Communit y Based Organizati ons**", "**No. of SACCOs.**", "**No. of PDM SACCOs that did not have a PDM member registers**", "**No. PDM SACCOs that did not have updated PDM member registers**", "**No. of PDM SACCOs without signed PRF financin g agreem ents**", "**Amount of PRF transferred to PDM SACCOs without signed PRF financing agreements**", "**No. of PDM SACCOs that signed PPRF before the first AGM**", "**No. of PDM SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent**", "**No. of PDM SACCOs that received funds before signing PRF financing agreemen ts**", "**Amount of PRF received before PRF agreements**"], ["**158**", "918", "Pakwach DLG", "-", "10", "-", "10", "5", "-", "-", "-", "10", "-", "-", "-"], ["**159**", "856", "Kasese DLG", "0", "10", "0", "0", "5", "5", "0", "0", "0", "0", "0", "0"], ["", "", "**Total**", "**165**", "**4,966**", "**3,675**", "**2,089**", "**385**", "**492**", "**545**", "**54,594,980,794**", "**1,008**", "**338**", "**941**", "**72,215,415,546**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}, {"headings_1": {"content": "Appendix11: Review of Training Implementation Activities", "page": 66, "level": 2}}], "page": 78, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "Regis tratio n of PDM SACC Os Under the Coope rative Societ ies Act", "Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "Registration of Enterprise Groups as Community Based Organizations", "None", "Update of SACCO Enterprise and Household Registers", "None", "Signing of PRF Financing Agreements", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "Appendix 13: General Meetings by PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}, {"headings_1": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}], "page": 78, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": [["", "", "", "**Appendix (a)**", null, "**Appendix (b)**", "**Appendix (c)**", "**Appendix (d)**", "**Appendix (e)**", "**Appendix (f)**"], ["**1**", "807", "Amuria DLG", "0", "10", "0", "10", "10", "0", "0"], ["**2**", "602", "Fortportal City", "-", "10", "-", "-", "-", "-", "-"], ["**3**", "603", "Gulu City", "2", "8", "-", "-", "-", "-", "-"], ["**4**", "604", "Hoima city", "0", "0", "0", "0", "10", "0", "16"], ["**5**", "605", "Jinja City", "0", "26", "0", "0", "0", "26", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}, {"headings_1": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}], "page": 78, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "No. of SACCOs that did not hold Annual General meetings", "No. of SACCOs that held their first general meeting more than 1 month after their registration", "No. of SACCOs where a leadership vetting committee was not elected and inaugurated", "No. of PDM SACCOs where the vetting criterion following the PDM SACCO byelaws was not approved/not included in the minutes/agenda", "No. of PDM SACCOs that did not have training of the PDM SACCO members during the meeting", "No. of PDM SACCOs that did not include the bank account opening resolution in the minutes", "No. of PDM SACCOs that had already received funds before the first AGM was held."], "type": "table"}}, {"content": "70", "metadata": {"headings": [{"headings_0": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}, {"headings_1": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}], "page": 78, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**6**", "607", "Masaka City", "-", "10", "-", "-", "-", "-", "-"], ["**7**", "608", "Mbale City", "-", "10", "-", "-", "-", "10", "10"], ["**8**", "609", "Mbarara City", "0", "4", "0", "0", "0", "0", "0"], ["**9**", "610", "Soroti City", "2", "8", "0", "7", "0", "0", "8"], ["**10**", "704", "Busia MC", "0", "8", "0", "0", "0", "0", "0"], ["**11**", "705", "Entebbe MC", "0", "0", "0", "0", "0", "0", "4"], ["**12**", "707", "Iganga MC", "-", "11", "-", "-", "-", "-", "-"], ["**13**", "709", "Kamuli MC", "-", "-", "-", "-", "-", "10", "-"], ["**14**", "710", "Kapchorwa MC", "9", "9", "-", "1", "-", "-", "-"], ["**15**", "711", "Kasese MC", "-", "18", "-", "-", "-", "18", "-"], ["**16**", "712", "Kira MC", "0", "6", "0", "0", "0", "6", "6"], ["**17**", "716", "Kotido MC", "-", "10", "-", "-", "-", "-", "-"], ["**18**", "718", "Lugazi MC", "0", "20", "0", "0", "20", "0", "20"], ["**19**", "719", "Makindye Ssabagabo MC", "0", "8", "0", "0", "0", "0", "8"], ["**20**", "721", "Mityana MC", "0", "10", "0", "0", "10", "10", "10"], ["**21**", "722", "Moroto MC", "4", "4", "-", "4", "-", "-", "4"], ["**22**", "723", "Mubende MC", "0", "10", "0", "0", "0", "0", "0"], ["**23**", "724", "Mukono MC", "-", "9", "-", "-", "-", "-", "9"], ["**24**", "725", "Nansana MC", "0", "12", "0", "0", "0", "0", "0"], ["**25**", "726", "Nebbi MC", "0", "9", "0", "0", "0", "0", "0"], ["**26**", "727", "Njeru MC", "-", "16", "-", "-", "-", "-", "-"], ["**27**", "802", "Adjumani DLG", "4", "5", "4", "4", "5", "10", "10"], ["**28**", "804", "Alebtong DLG", "0", "10", "0", "0", "0", "0", "0"], ["**29**", "805", "Amolatar DLG", "10", "0", "0", "10", "10", "0", "10"], ["**30**", "806", "Amudat DLG", "-", "10", "-", "-", "10", "-", "10"], ["**31**", "809", "Apac DLG", "4", "6", "5", "5", "2", "8", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}, {"headings_1": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}], "page": 79, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "No. of SACCOs that did not hold Annual General meetings", "No. of SACCOs that held their first general meeting more than 1 month after their registration", "No. of SACCOs where a leadership vetting committee was not elected and inaugurated", "No. of PDM SACCOs where the vetting criterion following the PDM SACCO byelaws was not approved/not included in the minutes/agenda", "No. of PDM SACCOs that did not have training of the PDM SACCO members during the meeting", "No. of PDM SACCOs that did not include the bank account opening resolution in the minutes", "No. of PDM SACCOs that had already received funds before the first AGM was held."], "type": "table"}}, {"content": "71", "metadata": {"headings": [{"headings_0": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}, {"headings_1": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}], "page": 79, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**32**", "811", "Budaka DLG", "-", "-", "-", "-", "10", "-", "-"], ["**33**", "812", "Bududa DLG", "1", "9", "-", "-", "1", "-", "10"], ["**34**", "814", "Bugweri DLG", "-", "36", "36", "-", "-", "-", "36"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}, {"headings_1": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}], "page": 80, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "No. of SACCOs that did not hold Annual General meetings", "No. of SACCOs that held their first general meeting more than 1 month after their registration", "No. of SACCOs where a leadership vetting committee was not elected and inaugurated", "No. of PDM SACCOs where the vetting criterion following the PDM SACCO byelaws was not approved/not included in the minutes/agenda", "No. of PDM SACCOs that did not have training of the PDM SACCO members during the meeting", "No. of PDM SACCOs that did not include the bank account opening resolution in the minutes", "No. of PDM SACCOs that had already received funds before the first AGM was held."], "type": "table"}}, {"content": [["**32**", "811", "Budaka DLG", "-", "-", "-", "-", "10", "-", "-"], ["**33**", "812", "Bududa DLG", "1", "9", "-", "-", "1", "-", "10"], ["**34**", "814", "Bugweri DLG", "-", "36", "36", "-", "-", "-", "36"], ["**35**", "816", "Buikwe DLG", "0", "0", "0", "0", "0", "0", "10"], ["**36**", "817", "Bukedea DLG", "0", "10", "1", "10", "10", "10", "10"], ["**37**", "820", "Bulambuli DLG", "0", "10", "0", "0", "0", "0", "10"], ["**38**", "821", "Bulisa DLG", "-", "37", "-", "-", "-", "-", "-"], ["**39**", "822", "Bundibugyo DLG", "0", "10", "0", "0", "0", "0", "10"], ["**40**", "823", "Bunyagabu DLG", "0", "49", "0", "0", "0", "0", "0"], ["**41**", "825", "Busia DLG", "1", "6", "1", "-", "-", "-", "-"], ["**42**", "826", "Butaleja DLG", "-", "10", "-", "-", "10", "-", "10"], ["**43**", "830", "Buyende DLG", "-", "-", "-", "-", "73", "-", "69"], ["**44**", "831", "Dokolo DLG", "0", "10", "0", "0", "0", "10", "10"], ["**45**", "833", "Gulu DLG", "0", "10", "0", "0", "0", "0", "10"], ["**46**", "836", "Iganga DLG", "-", "10", "-", "-", "-", "-", "-"], ["**47**", "838", "Jinja DLG", "0", "10", "0", "10", "10", "10", "10"], ["**48**", "839", "Kaabong DLG", "-", "10", "10", "10", "10", "-", "10"], ["**49**", "840", "Kabale DLG", "0", "10", "0", "0", "10", "0", "0"], ["**50**", "841", "Kabarole DLG", "-", "10", "10", "10", "-", "-", "10"], ["**51**", "842", "Kaberamaido DLG", "0", "2", "1", "10", "10", "2", "0"], ["**52**", "843", "Kagadi DLG", "-", "10", "-", "-", "-", "-", "9"], ["**53**", "845", "Kalaki DLG", "0", "10", "0", "0", "0", "0", "0"], ["**54**", "848", "Kalungu DLG", "0", "10", "0", "0", "0", "0", "10"], ["**55**", "850", "Kamwenge DLG", "-", "9", "-", "-", "-", "-", "-"], ["**56**", "852", "Kapchorwa DLG", "-", "10", "-", "-", "-", "10", "10"], ["**57**", "853", "Kapelebyong DLG", "0", "9", "0", "0", "0", "0", "0"], ["**58**", "854", "Karenga DLG", "0", "10", "0", "0", "0", "0", "0"], ["**59**", "858", "Kayunga DLG", "0", "0", "0", "0", "0", "0", "0"], ["**60**", "859", "Kazo DLG", "10", "0", "0", "0", "0", "0", "0"], ["**61**", "870", "Kole DLG", "0", "8", "0", "0", "0", "0", "0"], ["**62**", "871", "Kotido DLG", "-", "10", "-", "-", "-", "-", "-"], ["**63**", "872", "Kumi DLG", "0", "10", "0", "0", "0", "4", "0"], ["**64**", "873", "Kwania DLG", "0", "10", "0", "0", "0", "0", "0"], ["**65**", "875", "Kyankwanzi DLG", "0", "10", "0", "0", "0", "0", "0"], ["**66**", "877", "Kyenjojo DLG", "0", "10", "10", "10", "10", "0", "0"], ["**67**", "878", "Kyotera DLG", "0", "10", "0", "0", "0", "0", "10"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}, {"headings_1": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}], "page": 80, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "No. of SACCOs that did not hold Annual General meetings", "No. of SACCOs that held their first general meeting more than 1 month after their registration", "No. of SACCOs where a leadership vetting committee was not elected and inaugurated", "No. of PDM SACCOs where the vetting criterion following the PDM SACCO byelaws was not approved/not included in the minutes/agenda", "No. of PDM SACCOs that did not have training of the PDM SACCO members during the meeting", "No. of PDM SACCOs that did not include the bank account opening resolution in the minutes", "No. of PDM SACCOs that had already received funds before the first AGM was held."], "type": "table"}}, {"content": "72", "metadata": {"headings": [{"headings_0": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}, {"headings_1": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}], "page": 80, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**68**", "879", "Lamwo DLG", "9", "0", "9", "9", "9", "9", "10"], ["**69**", "881", "Luuka DLG", "-", "64", "-", "-", "64", "-", "-"], ["**70**", "883", "Lwengo DLG", "-", "10", "-", "-", "-", "-", "4"], ["**71**", "884", "Lyantonde DLG", "-", "10", "-", "-", "-", "-", "-"], ["**72**", "885", "Madi-Okollo DLG", "0", "10", "0", "0", "10", "0", "0"], ["**73**", "886", "Manafwa DLG", "0", "10", "10", "10", "10", "10", "10"], ["**74**", "887", "Maracha DLG", "-", "18", "-", "-", "-", "-", "-"], ["**75**", "890", "Mayuge DLG", "-", "9", "-", "-", "-", "-", "-"], ["**76**", "891", "Mbale DLG", "-", "10", "-", "-", "-", "10", "10"], ["**77**", "894", "Mityana DLG", "0", "10", "0", "0", "0", "0", "10"], ["**78**", "895", "Moroto DLG", "-", "10", "-", "-", "10", "-", "10"], ["**79**", "896", "Moyo DLG", "0", "45", "0", "0", "0", "45", "45"], ["**80**", "897", "Mpigi DLG", "0", "0", "0", "0", "0", "0", "0"], ["**81**", "898", "Mubende DLG", "0", "10", "0", "0", "0", "0", "5"], ["**82**", "900", "Nabilatuk DLG", "-", "10", "-", "-", "10", "-", "-"], ["**83**", "901", "Nakapiripiri DLG", "-", "10", "-", "10", "10", "-", "10"], ["**84**", "902", "Nakaseke DLG", "-", "1", "-", "-", "-", "-", "-"], ["**85**", "903", "Nakasongola DLG", "0", "10", "0", "0", "0", "0", "0"], ["**86**", "904", "Namayingo DLG", "0", "50", "0", "0", "0", "0", "50"], ["**87**", "905", "Namisindwa DLG", "2", "0", "2", "8", "5", "0", "0"], ["**88**", "906", "Namutumba DLG", "0", "111", "0", "0", "0", "0", "0"], ["**89**", "907", "Napak DLG", "-", "10", "-", "10", "6", "6", "6"], ["**90**", "908", "Nebbi DLG", "-", "60", "-", "-", "-", "60", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}, {"headings_1": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}], "page": 81, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "No. of SACCOs that did not hold Annual General meetings", "No. of SACCOs that held their first general meeting more than 1 month after their registration", "No. of SACCOs where a leadership vetting committee was not elected and inaugurated", "No. of PDM SACCOs where the vetting criterion following the PDM SACCO byelaws was not approved/not included in the minutes/agenda", "No. of PDM SACCOs that did not have training of the PDM SACCO members during the meeting", "No. of PDM SACCOs that did not include the bank account opening resolution in the minutes", "No. of PDM SACCOs that had already received funds before the first AGM was held."], "type": "table"}}, {"content": "73", "metadata": {"headings": [{"headings_0": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}, {"headings_1": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}], "page": 81, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**91**", "910", "Ntoroko DLG", "0", "10", "0", "0", "0", "0", "46"], ["**92**", "912", "Nwoya DLG", "0", "9", "0", "0", "0", "0", "0"], ["**93**", "913", "Obongi DLG", "-", "10", "-", "-", "-", "-", "-"], ["**94**", "914", "Omoro DLG", "0", "0", "10", "10", "0", "10", "10"], ["**95**", "915", "Otuke DLG", "0", "10", "0", "0", "0", "0", "0"], ["**96**", "916", "Oyam DLG", "0", "0", "0", "0", "10", "0", "10"], ["**97**", "919", "Pallisa DLG", "-", "10", "-", "-", "10", "-", "-"], ["**98**", "920", "Rakai DLG", "0", "10", "0", "0", "0", "0", "0"], ["**99**", "922", "Rubirizi DLG", "0", "10", "0", "0", "0", "0", "0"], ["**100**", "923", "Rukiga DLG", "0", "0", "0", "0", "0", "0", "0"], ["**101**", "924", "Rukungiri DLG", "0", "10", "0", "0", "0", "0", "0"], ["**102**", "925", "Rwampara DLG", "0", "0", "0", "0", "0", "0", "10"], ["**103**", "926", "Sembabule DLG", "-", "10", "-", "-", "-", "-", "-"], ["**104**", "927", "Serere DLG", "-", "70", "-", "70", "70", "-", "70"], ["**105**", "929", "Sironko DLG", "-", "10", "-", "-", "-", "-", "-"], ["**106**", "930", "Soroti DLG", "0", "12", "0", "0", "0", "2", "2"], ["**107**", "932", "Tororo DLG", "-", "10", "10", "10", "10", "-", "-"], ["**108**", "933", "Wakiso DLG", "0", "0", "0", "0", "0", "0", "10"], ["**109**", "934", "Yumbe DLG", "0", "10", "0", "0", "0", "0", "0"], ["**110**", "935", "Zombo DLG", "-", "-", "-", "-", "-", "-", "9"], ["**111**", "813", "Bugiri DLG", "-", "10", "-", "-", "-", "-", "-"], ["**112**", "708", "Kabale MC", "-", "10", "-", "-", "-", "-", "-"], ["**113**", "911", "Ntungamo DLG", "-", "-", "-", "-", "-", "-", "-"], ["**114**", "832", "Gomba DLG", "-", "10", "-", "-", "-", "-", "-"], ["**115**", "855", "Kasanda DLG", "-", "10", "-", "10", "-", "10", "-"], ["**116**", "810", "Arua DLG", "0", "32", "0", "0", "0", "32", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}, {"headings_1": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}], "page": 82, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "No. of SACCOs that did not hold Annual General meetings", "No. of SACCOs that held their first general meeting more than 1 month after their registration", "No. of SACCOs where a leadership vetting committee was not elected and inaugurated", "No. of PDM SACCOs where the vetting criterion following the PDM SACCO byelaws was not approved/not included in the minutes/agenda", "No. of PDM SACCOs that did not have training of the PDM SACCO members during the meeting", "No. of PDM SACCOs that did not include the bank account opening resolution in the minutes", "No. of PDM SACCOs that had already received funds before the first AGM was held."], "type": "table"}}, {"content": "74", "metadata": {"headings": [{"headings_0": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}, {"headings_1": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}], "page": 82, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**117**", "844", "Kakumiro DLG", "0", "10", "0", "0", "0", "0", "0"], ["**118**", "857", "Katakwi DLG", "0", "7", "0", "0", "0", "0", "0"], ["**119**", "889", "Masindi DLG", "0", "10", "0", "0", "0", "0", "0"], ["**120**", "863", "Kikuube DLG", "-", "10", "-", "-", "-", "-", "-"], ["**121**", "801", "Abim DLG", "-", "10", "-", "-", "-", "-", "10"], ["**122**", "847", "Kaliro DLG", "-", "10", "-", "-", "-", "-", "-"], ["**123**", "865", "Kiryandongo DLG", "-", "10", "-", "-", "-", "-", "-"], ["**124**", "918", "Pakwach DLG", "-", "10", "-", "-", "-", "-", "-"], ["**125**", "856", "Kasese DLG", "0", "9", "0", "0", "0", "", "0"], ["", "", "**Total**", "**58**", "**1499**", "**119**", "**248**", "**465**", "**338**", "**726**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}, {"headings_1": {"content": "Appendix 12: Registration of PDM SACCOs and Enterprise Groups", "page": 71, "level": 2}}], "page": 83, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["SN", "Vote code", "Entity Name", "No. of SACCOs that did not hold Annual General meetings", "No. of SACCOs that held their first general meeting more than 1 month after their registration", "No. of SACCOs where a leadership vetting committee was not elected and inaugurated", "No. of PDM SACCOs where the vetting criterion following the PDM SACCO byelaws was not approved/not included in the minutes/agenda", "No. of PDM SACCOs that did not have training of the PDM SACCO members during the meeting", "No. of PDM SACCOs that did not include the bank account opening resolution in the minutes", "No. of PDM SACCOs that had already received funds before the first AGM was held."], "type": "table"}}, {"content": "Appendix 14: PDM SACCO Operations", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 83, "document_name": "Parish Development Model Thematic Report 2023", "type": "heading"}}, {"content": "SN Vote Entity  \nSelection and Implementation cod Name of Prioritized/Flagship Projects e \nLoan Application and Approval Process Insurance Policy for Farming Operation of the SACCO Bank Enterprises Accounts \n75", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}, [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}]], "page": 83, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**1**", "602", "Fortportal City", "0", "10", "28", "0", "0", "0", "0", "20", "20", "20", "0", "0", "0", "0"], ["**2**", "601", "Arua City", "10", "0", "0", "0", "0", "0", "0", "54", "54", "54", "0", "10", "0", "0"], ["**3**", "604", "Hoima city", "16", "0", "144", "0", "0", "10", "20", "20", "20", "10", "0", "0", "0", "0"], ["**4**", "605", "Jinja City", "26", "0", "162", "0", "0", "0", "0", "30", "30", "10", "0", "0", "0", "0"], ["**5**", "606", "Lira City", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**6**", "607", "Masaka City", "0", "0", "52", "10", "20", "10", "20", "20", "20", "10", "10", "0", "10", "10"], ["**7**", "608", "Mbale City", "0", "0", "0", "10", "10", "0", "0", "20", "20", "10", "0", "10", "0", "0"], ["**8**", "609", "Mbarara City", "0", "0", "0", "10", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**9**", "610", "Soroti City", "0", "10", "47", "0", "0", "0", "0", "0", "0", "0", "0", "8", "0", "0"], ["**10**", "611", "Agago Local Governme nt", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 84, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": "76", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 84, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**11**", "701", "Apac MC", "0", "0", "32", "0", "0", "0", "0", "8", "8", "8", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 85, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**11**", "701", "Apac MC", "0", "0", "32", "0", "0", "0", "0", "8", "8", "8", "0", "0", "0", "0"], ["**12**", "704", "Busia MC", "0", "0", "0", "8", "0", "8", "0", "0", "0", "8", "0", "0", "0", "0"], ["**13**", "705", "Entebbe MC", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "4", "0", "0"], ["**14**", "707", "Iganga MC", "9", "9", "0", "0", "0", "0", "0", "20", "20", "11", "0", "0", "0", "0"], ["**15**", "709", "Kamuli MC", "0", "0", "0", "0", "0", "0", "0", "20", "20", "20", "10", "10", "10", "0"], ["**16**", "710", "Kapchorwa MC", "0", "0", "0", "0", "0", "0", "0", "0", "0", "10", "0", "0", "0", "0"], ["**17**", "711", "Kasese MC", "0", "18", "0", "18", "18", "0", "0", "16", "16", "18", "0", "0", "0", "0"], ["**18**", "712", "Kira MC", "4", "0", "0", "6", "0", "6", "12", "0", "0", "6", "6", "6", "6", "0"], ["**19**", "714", "Kitgum MC", "0", "8", "61", "0", "0", "0", "0", "16", "16", "8", "0", "0", "0", "0"], ["**20**", "716", "Kotido MC", "10", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "10", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 85, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": "77", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 85, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**21**", "718", "Lugazi MC", "0", "20", "107", "0", "0", "0", "0", "20", "20", "2", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 86, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**21**", "718", "Lugazi MC", "0", "20", "107", "0", "0", "0", "0", "20", "20", "2", "0", "0", "0", "0"], ["**22**", "719", "Makindye Ssabagabo MC", "0", "3", "12", "0", "0", "0", "0", "830", "830", "8", "0", "8", "0", "0"], ["**23**", "721", "Mityana MC", "0", "1", "1", "15", "20", "0", "0", "20", "20", "20", "10", "4", "10", "0"], ["**24**", "722", "Moroto MC", "0", "0", "74", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**25**", "723", "Mubende MC", "0", "0", "14", "18", "0", "0", "0", "0", "0", "18", "0", "0", "0", "0"], ["**26**", "724", "Mukono MC", "9", "0", "11", "2", "72", "9", "671", "671", "671", "9", "0", "9", "0", "0"], ["**27**", "725", "Nansana MC", "0", "0", "0", "0", "0", "0", "0", "36", "36", "12", "0", "0", "0", "0"], ["**28**", "726", "Nebbi MC", "0", "9", "4", "9", "280", "0", "0", "0", "0", "9", "0", "0", "0", "0"], ["**29**", "727", "Njeru MC", "0", "0", "0", "0", "0", "0", "0", "16", "16", "16", "0", "0", "0", "0"], ["**30**", "731", "Tororo MC", "0", "0", "0", "8", "10", "0", "0", "0", "0", "0", "", "", "", ""], ["**31**", "802", "Adjumani DLG", "0", "0", "0", "7", "8", "0", "0", "6", "6", "5", "10", "10", "10", "4"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 86, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": "78", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 86, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**32**", "804", "Alebtong DLG", "8", "8", "57", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 87, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**32**", "804", "Alebtong DLG", "8", "8", "57", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**33**", "805", "Amolatar DLG", "0", "0", "0", "2", "0", "0", "", "0", "0", "0", "", "", "", ""], ["**34**", "806", "Amudat DLG", "0", "1", "142", "0", "0", "0", "0", "142", "142", "44", "0", "10", "0", "0"], ["**35**", "807", "Amuria DLG", "0", "10", "330", "0", "0", "0", "0", "20", "20", "20", "0", "0", "0", "0"], ["**36**", "808", "Amuru DLG", "10", "10", "62", "0", "0", "0", "0", "62", "62", "0", "0", "0", "0", "0"], ["**37**", "809", "Apac DLG", "8", "8", "7", "0", "0", "0", "0", "8", "8", "8", "0", "0", "0", "0"], ["**38**", "811", "Budaka DLG", "0", "1", "0", "0", "0", "0", "0", "0", "0", "10", "0", "10", "0", "0"], ["**39**", "812", "Bududa DLG", "10", "10", "71", "0", "0", "0", "0", "25", "25", "10", "0", "10", "0", "0"], ["**40**", "814", "Bugweri DLG", "36", "36", "11", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**41**", "815", "Buhweju DLG", "0", "0", "0", "0", "0", "0", "0", "24", "24", "6", "0", "0", "0", "0"], ["**42**", "816", "Buikwe DLG", "0", "10", "73", "0", "0", "0", "0", "20", "20", "7", "0", "10", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 87, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": "79", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 87, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**43**", "817", "Bukedea DLG", "0", "10", "79", "0", "0", "1", "28", "29", "29", "2", "0", "10", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 88, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**43**", "817", "Bukedea DLG", "0", "10", "79", "0", "0", "1", "28", "29", "29", "2", "0", "10", "0", "0"], ["**44**", "819", "Bukwo DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**45**", "820", "Bulambuli DLG", "0", "0", "0", "0", "0", "0", "0", "33", "33", "33", "0", "0", "0", "0"], ["**46**", "821", "Bulisa DLG", "10", "10", "109", "7", "16", "0", "0", "209", "209", "209", "0", "0", "0", "0"], ["**47**", "822", "Bundibugy o DLG", "10", "10", "1", "0", "0", "0", "20", "16", "16", "16", "10", "10", "0", "0"], ["**48**", "823", "Bunyagab u DLG", "0", "10", "27", "0", "0", "0", "0", "0", "0", "0", "0", "49", "0", "0"], ["**49**", "824", "Bushenyi DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "56", "0", "0", "0", "0"], ["**50**", "825", "Busia DLG", "0", "0", "0", "0", "0", "0", "0", "6,796", "6,796", "62", "0", "0", "0", "0"], ["**51**", "826", "Butaleja DLG", "0", "0", "0", "0", "0", "0", "0", "20", "20", "10", "0", "10", "0", "0"], ["**52**", "827", "Butambala DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**53**", "828", "Butebo DLG", "0", "0", "0", "10", "1,086", "0", "0", "1086", "1086", "10", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 88, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": "80", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 88, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**54**", "830", "Buyende DLG", "0", "73", "621", "7", "14", "0", "0", "654", "654", "7", "0", "69", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 89, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**54**", "830", "Buyende DLG", "0", "73", "621", "7", "14", "0", "0", "654", "654", "7", "0", "69", "0", "0"], ["**55**", "831", "Dokolo DLG", "9", "9", "7", "0", "0", "0", "0", "0", "0", "0", "10", "10", "10", "0"], ["**56**", "833", "Gulu DLG", "0", "4", "10", "2", "19", "3", "6", "26", "26", "11", "0", "10", "0", "0"], ["**57**", "834", "Hoima DLG", "53", "53", "50", "0", "0", "5", "5", "10", "10", "10", "0", "0", "0", "0"], ["**58**", "835", "Ibanda DLG", "0", "10", "79", "0", "0", "0", "0", "253", "253", "40", "0", "0", "0", "0"], ["**59**", "836", "Iganga DLG", "0", "10", "8", "0", "0", "0", "0", "8", "8", "10", "0", "0", "0", "0"], ["**60**", "837", "Isingiro DLG", "0", "0", "0", "2", "4", "0", "0", "20", "20", "20", "0", "0", "0", "0"], ["**61**", "838", "Jinja DLG", "4", "5", "49", "9", "20", "0", "0", "20", "20", "9", "10", "10", "0", "0"], ["**62**", "839", "Kaabong DLG", "10", "0", "0", "0", "0", "0", "0", "0", "0", "0", "10", "10", "10", "0"], ["**63**", "840", "Kabale DLG", "10", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**64**", "841", "Kabarole DLG", "10", "10", "59", "0", "0", "10", "0", "10", "10", "10", "10", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 89, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": "81", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 89, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**65**", "842", "Kaberamai do DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "2", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 90, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**65**", "842", "Kaberamai do DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "2", "0", "0", "0"], ["**66**", "843", "Kagadi DLG", "0", "9", "49", "0", "0", "0", "0", "10", "10", "10", "0", "10", "0", "0"], ["**67**", "845", "Kalaki DLG", "0", "10", "75", "0", "0", "0", "0", "20", "20", "29", "0", "10", "0", "0"], ["**68**", "846", "Kalangala DLG", "0", "0", "61", "17", "7", "17", "20", "120", "120", "17", "0", "0", "", "0"], ["**69**", "848", "Kalungu DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "10", "0", "10", "0", "0"], ["**70**", "849", "Kamuli DLG", "0", "80", "422", "0", "0", "0", "0", "718", "718", "80", "0", "0", "0", "0"], ["**71**", "850", "Kamwenge DLG", "0", "10", "25", "6", "6", "0", "0", "20", "20", "20", "0", "0", "0", "0"], ["**72**", "851", "Kanungu DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**73**", "852", "Kapchorwa DLG", "0", "0", "0", "10", "10", "0", "0", "97", "97", "10", "0", "10", "0", "0"], ["**74**", "853", "Kapelebyo ng DLG", "0", "10", "14", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**75**", "854", "Karenga DLG", "11", "10", "82", "0", "0", "0", "0", "19", "19", "19", "0", "10", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 90, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": "82", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 90, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**76**", "858", "Kayunga DLG", "0", "0", "8", "10", "12", "0", "0", "20", "20", "10", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 91, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**76**", "858", "Kayunga DLG", "0", "0", "8", "10", "12", "0", "0", "20", "20", "10", "0", "0", "0", "0"], ["**77**", "859", "Kazo DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**78**", "860", "Kibale DLG", "10", "10", "50", "0", "0", "0", "0", "20", "20", "10", "0", "0", "0", "0"], ["**79**", "861", "Kiboga DLG", "10", "10", "82", "0", "0", "0", "0", "17", "17", "9", "0", "0", "0", "0"], ["**80**", "862", "Kibuku DLG", "0", "0", "0", "0", "0", "0", "0", "20", "20", "10", "0", "10", "0", "0"], ["**81**", "864", "Kiruhura DLG", "0", "4", "8", "2", "10", "0", "0", "10", "10", "2", "0", "0", "0", "0"], ["**82**", "866", "Kisoro DLG", "9", "9", "65", "0", "0", "0", "0", "68", "68", "10", "0", "0", "0", "0"], ["**83**", "868", "Kitgum DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**84**", "869", "Koboko DLG", "1", "1", "0", "10", "10", "0", "0", "10", "10", "10", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 91, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": "83", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 91, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**85**", "870", "Kole DLG", "3", "7", "37", "0", "0", "0", "0", "17", "17", "1", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 92, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**85**", "870", "Kole DLG", "3", "7", "37", "0", "0", "0", "0", "17", "17", "1", "0", "0", "0", "0"], ["**86**", "871", "Kotido DLG", "0", "0", "0", "0", "0", "0", "0", "58", "58", "58", "0", "0", "0", "0"], ["**87**", "872", "Kumi DLG", "0", "10", "4", "0", "0", "0", "0", "10", "10", "10", "4", "0", "0", "0"], ["**88**", "873", "Kwania DLG", "1", "10", "81", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**89**", "875", "Kyankwan zi DLG", "0", "99", "30", "10", "20", "10", "20", "20", "20", "10", "", "", "", ""], ["**90**", "876", "Kyegegwa DLG", "0", "0", "12", "0", "0", "0", "0", "4", "4", "4", "0", "0", "0", "0"], ["**91**", "877", "Kyenjojo DLG", "10", "10", "11", "0", "0", "10", "20", "11", "11", "11", "0", "10", "0", "0"], ["**92**", "878", "Kyotera DLG", "0", "0", "0", "0", "0", "0", "0", "20", "20", "20", "0", "0", "0", "0"], ["**93**", "879", "Lamwo DLG", "0", "10", "42", "0", "0", "8", "0", "10", "10", "2", "9", "9", "0", "0"], ["**94**", "881", "Luuka DLG", "64", "0", "2", "64", "37", "0", "0", "37", "37", "64", "0", "0", "0", "0"], ["**95**", "883", "Lwengo DLG", "0", "0", "61", "0", "0", "0", "0", "20", "20", "10", "0", "10", "10", "10"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 92, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": "84", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 92, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**96**", "884", "Lyantonde DLG", "0", "0", "0", "10", "10", "10", "10", "10", "10", "10", "0", "10", "0", "10"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 93, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**96**", "884", "Lyantonde DLG", "0", "0", "0", "10", "10", "10", "10", "10", "10", "10", "0", "10", "0", "10"], ["**97**", "885", "Madi- Okollo DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "46", "0", "0", "0", "0"], ["**98**", "886", "Manafwa DLG", "0", "1", "16", "0", "0", "0", "0", "20", "20", "10", "0", "10", "0", "0"], ["**99**", "887", "Maracha DLG", "0", "0", "0", "0", "26", "18", "26", "25", "25", "18", "18", "18", "18", "0"], ["**100**", "890", "Mayuge DLG", "0", "10", "10", "10", "20", "10", "20", "20", "20", "10", "0", "0", "0", "0"], ["**101**", "891", "Mbale DLG", "0", "0", "0", "10", "10", "0", "0", "20", "20", "10", "0", "10", "0", "0"], ["**102**", "892", "Mbarara DLG", "0", "10", "2", "10", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**103**", "893", "Mitooma DLG", "0", "9", "158", "0", "0", "0", "0", "1853", "1853", "1853", "0", "0", "0", "0"], ["**104**", "894", "Mityana DLG", "0", "0", "3", "0", "0", "0", "0", "20", "20", "10", "0", "10", "0", "0"], ["**105**", "895", "DLG Moroto", "10", "10", "47", "0", "0", "0", "0", "17", "17", "8", "0", "10", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 93, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": "85", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 93, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**106**", "896", "Moyo DLG", "45", "0", "145", "45", "1371", "45", "1371", "1371", "1371", "45", "45", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 94, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**106**", "896", "Moyo DLG", "45", "0", "145", "45", "1371", "45", "1371", "1371", "1371", "45", "45", "0", "0", "0"], ["**107**", "897", "Mpigi DLG", "0", "0", "2", "0", "0", "0", "0", "0", "0", "56", "0", "0", "0", "0"], ["**108**", "898", "Mubende DLG", "6", "0", "0", "10", "20", "0", "0", "10", "10", "10", "0", "5", "0", "0"], ["**109**", "899", "Mukono DLG", "4", "3", "88", "0", "0", "0", "0", "20", "20", "20", "0", "0", "0", "0"], ["**110**", "900", "Nabilatuk DLG", "10", "0", "33", "0", "0", "0", "0", "20", "20", "10", "0", "0", "0", "0"], ["**111**", "901", "Nakapiripir i DLG", "10", "0", "44", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["**112**", "902", "Nakaseke DLG", "6", "4", "8", "0", "0", "0", "0", "20", "20", "10", "0", "0", "10", "0"], ["**113**", "903", "Nakasongo la DLG", "0", "0", "15", "22", "535", "45", "910", "7339", "7339", "68", "", "10", "0", "0"], ["**114**", "904", "Namaying o DLG", "0", "50", "138", "0", "0", "0", "0", "269", "269", "50", "", "", "", ""], ["**115**", "905", "a DLG Namisindw", "10", "0", "220", "10", "369", "0", "0", "369", "369", "10", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 94, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": "86", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 94, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**116**", "906", "Namutumb a DLG", "0", "111", "321", "0", "0", "0", "0", "1284", "1284", "0", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 95, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**116**", "906", "Namutumb a DLG", "0", "111", "321", "0", "0", "0", "0", "1284", "1284", "0", "0", "0", "0", "0"], ["**117**", "907", "DLG Napak", "10", "0", "47", "0", "0", "0", "0", "0", "0", "0", "6", "6", "6", "6"], ["**118**", "908", "Nebbi DLG", "0", "0", "0", "11", "380", "11", "380", "0", "0", "0", "60", "0", "60", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 95, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": "87", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 95, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**119**", "910", "Ntoroko DLG", "0", "10", "50", "0", "0", "0", "0", "0", "0", "0", "", "46", "", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 96, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**119**", "910", "Ntoroko DLG", "0", "10", "50", "0", "0", "0", "0", "0", "0", "0", "", "46", "", "0"], ["**120**", "912", "DLG Nwoya", "10", "10", "228", "0", "0", "0", "0", "274", "274", "0", "0", "0", "0", "0"], ["**121**", "913", "DLG Obongi", "0", "0", "0", "10", "10", "0", "0", "6", "6", "6", "0", "0", "0", "0"], ["**122**", "914", "DLG Omoro", "0", "5", "10", "0", "0", "0", "0", "0", "0", "0", "0", "10", "0", "0"], ["**123**", "915", "Otuke DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "", "", "", ""], ["**124**", "916", "Oyam DLG", "0", "0", "0", "10", "20", "10", "20", "222", "222", "0", "0", "10", "0", "0"], ["**125**", "917", "Pader DLG", "10", "10", "20", "10", "10", "10", "10", "20", "20", "0", "0", "0", "0", "0"], ["**126**", "919", "Pallisa DLG", "0", "0", "0", "10", "10", "0", "0", "20", "20", "10", "0", "10", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 96, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": "88", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 96, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**127**", "920", "Rakai DLG", "0", "0", "7", "10", "0", "0", "0", "10", "10", "10", "0", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 97, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**127**", "920", "Rakai DLG", "0", "0", "7", "10", "0", "0", "0", "10", "10", "10", "0", "", "", ""], ["**128**", "921", "Rubanda DLG", "0", "0", "0", "0", "0", "0", "0", "12", "12", "20", "0", "0", "0", "0"], ["**129**", "922", "DLG Rubirizi", "0", "10", "31", "10", "20", "0", "0", "20", "20", "20", "0", "0", "0", "0"], ["**130**", "923", "Rukiga DLG", "0", "0", "20", "0", "0", "0", "0", "0", "0", "20", "0", "0", "0", "0"], ["**131**", "924", "Rukungiri DLG", "0", "0", "405", "10", "21", "0", "0", "1164", "1164", "75", "0", "0", "0", "0"], ["**132**", "925", "Rwampara DLG", "11", "11", "108", "0", "0", "0", "0", "3116", "3116", "29", "0", "29", "0", "0"], ["**133**", "926", "Sembabule DLG", "0", "8", "16", "10", "20", "0", "0", "20", "20", "10", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 97, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": "89", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 97, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**134**", "927", "Serere DLG", "6", "70", "0", "0", "0", "0", "0", "70", "70", "70", "0", "12", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 98, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**134**", "927", "Serere DLG", "6", "70", "0", "0", "0", "0", "0", "70", "70", "70", "0", "12", "0", "0"], ["**135**", "928", "Sheema DLG", "0", "0", "0", "0", "0", "0", "0", "47", "47", "47", "0", "0", "0", "0"], ["**136**", "929", "Sironko DLG", "3", "3", "132", "224", "0", "224", "0", "0", "0", "224", "0", "0", "0", "0"], ["**137**", "930", "Soroti DLG", "4", "2", "28", "0", "0", "0", "0", "183", "183", "54", "0", "10", "2", "0"], ["**138**", "931", "Terego DLG", "0", "0", "0", "10", "973", "0", "0", "273", "273", "10", "0", "0", "0", "0"], ["**139**", "932", "Tororo DLG", "0", "0", "0", "10", "27", "0", "0", "27", "27", "10", "", "0", "0", "0"], ["**140**", "933", "DLG Wakiso", "0", "0", "8", "0", "0", "0", "0", "11,732", "11,732", "100", "0", "10", "0", "0"], ["**141**", "934", "Yumbe DLG", "0", "0", "9", "7", "0", "7", "7", "23", "23", "23", "0", "10", "1", "0"], ["**142**", "813", "Bugiri DLG", "0", "10", "613", "0", "0", "0", "0", "1084", "1084", "10", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 98, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": "90", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 98, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**143**", "708", "Kabale MC", "0", "0", "0", "7", "7", "0", "0", "7", "7", "10", "0", "", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 99, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": [["**SN**", "**Vote cod e**", "**Entity Name**", "**Selection and Implementation of Prioritized/Flagship Projects**", null, null, "**Loan Application and Approval Process**", null, null, null, "**Insurance Policy for Farming Enterprises**", null, null, "**Operation of the SACCO Bank Accounts**", null, null, null], ["", "", "", "**No.** of paris hes that did not select any flags hip proje cts contr ary to the guide lines**", "**No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities**", "**No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list**", "**No. of parishes with benefici aries who accesse d loans before 5th June 2023 and** **were** not selected through the PDMIS.**", "**No. of benefici aries who accesse d loans** **before** 5 th June 2023 and were not selected through the PDMIS.**", "**No. of parishes with benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of benefici aries who accesse d loans** **after** 5th June 2023, and there was no evidenc e that** **they**  **had** been vetted by a village meeting convene d by the enterpri se groups.**", "**No. of PRF benefici aries who carried out farming enterpri ses.**", "**No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCOs** **with** PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.**", "**No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions**", "**No.** of PDM SACC Os that had alrea dy recei ved funds by the first AGM.**", "**No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.**", "**No. of PDM SACCOs** **that** had the signato ries to the bank account that are not consist** **ent**  **with**  **the** ones approv ed in the board resoluti ons.**"], ["**143**", "708", "Kabale MC", "0", "0", "0", "7", "7", "0", "0", "7", "7", "10", "0", "", "0", "0"], ["**144**", "911", "Ntungamo DLG", "0", "0", "0", "0", "0", "0", "0", "20", "20", "10", "0", "0", "0", "0"], ["**145**", "832", "Gomba DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "10", "0", "10", "0", "0"], ["**146**", "603", "Gulu City", "0", "6", "16", "0", "0", "0", "0", "0", "0", "10", "0", "0", "0", "0"], ["**147**", "855", "Kasanda DLG", "10", "10", "14", "0", "0", "0", "0", "20", "20", "10", "0", "10", "0", "0"], ["**148**", "880", "Lira DLG", "10", "10", "184", "0", "0", "0", "0", "9", "9", "3", "0", "10", "0", "0"], ["**149**", "935", "Zombo DLG", "0", "10", "0", "10", "0", "0", "0", "10", "10", "10", "0", "0", "0", "0"], ["**150**", "810", "Arua DLG", "0", "0", "0", "0", "0", "0", "0", "371", "371", "8", "0", "31", "32", "0"], ["**151**", "844", "Kakumiro DLG", "0", "10", "48", "0", "0", "0", "0", "20", "20", "10", "0", "0", "0", "0"], ["**152**", "857", "Katakwi DLG", "0", "10", "60", "0", "0", "10", "20", "5", "5", "20", "0", "4", "0", "0"], ["**153**", "863", "Kikuube DLG", "0", "10", "52", "0", "0", "0", "0", "20", "20", "10", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 99, "document_name": "Parish Development Model Thematic Report 2023", "columns": ["", "", "", "No. of paris hes that did not select any flags hip proje cts contr ary to the guide lines", "No. of pari shes that sele cted flag ship proj ects that wer e inco nsis tent with the LG sele cted prio rity com mod ities", "No. of farmer enterprise/hou seholds that implemented projects that are not from the priority commodity list", "No. of parishes with benefici aries who accesse d loans before 5th June 2023 and were not selected through the PDMIS.", "No. of benefici aries who accesse d loans before 5 th June 2023 and were not selected through the PDMIS.", "No. of parishes with benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of benefici aries who accesse d loans after 5th June 2023, and there was no evidenc e that they  had been vetted by a village meeting convene d by the enterpri se groups.", "No. of PRF benefici aries who carried out farming enterpri ses.", "No. of PRF benefici aries who carried out farming enterpri ses and did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCOs with PRF benefici aries who carried out farming enterpri ses but did not obtain agricult ural insuranc e policies from UAIS.", "No. of PDM SACCO s that opened bank accoun ts withou t Board resolut ions", "No. of PDM SACC Os that had alrea dy recei ved funds by the first AGM.", "No. of PDM SACCO s that did not include a resolut ion for the bank accoun t signato ries in the minute s.", "No. of PDM SACCOs that had the signato ries to the bank account that are not consist ent  with  the ones approv ed in the board resoluti ons."], "type": "table"}}, {"content": "91", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14: PDM SACCO Operations", "page": 83, "level": 2}}, {"headings_1": {"content": "Appendix 13: General Meetings by PDM SACCOs", "page": 78, "level": 2}}], "page": 99, "document_name": "Parish Development Model Thematic Report 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Tables - iii", "List of Acronyms - v", "Executive Summary - vi", "Conclusion - viii", "  1.0 Introduction - 1", "Background And Justification For The Audit 1 1.1", "  1.2 Audit Objective - 5", "    1.2.1 Overall Audit Objective - 5", "    1.2.2 Specific Objectives - 5", "  1.3 Audit Scope - 6", "    1.3.1 At National Level - 6", "    1.3.2 At Sub National Level - Hlgs - 6", "Data Collection 6 1.4", "    1.4.1 Interviews - 6", "    1.4.2 Review Of Documents - 6", "    1.4.3 Data Analysis - 6", "Roles Of Key Stakeholders And Summary Of Key Processes 6 2.0", "Roles Of Key Stakeholders 6 2.1", "The Roles Of The Key Stakeholders Are Summarized In The Table Below; - 6", "  3.0 Findings And Recommendations - 10", "  3.1 Positive Observations - 10", "  3.2 Areas Of Improvement - 11", "    3.2.1 Planning And Budgeting - 11", "    3.2.2 Funding And Absorption - 15", "    3.2.3 Review Of The PDM Governance Structures - 18", "    3.2.4 Review Of Training Implementation Activities - 22", "    3.2.5 Registration Of PDM Saccos And Enterprise Groups - 23", "    3.2.6 PDM SACCO Operations - 25"], "page": 2}]}
\ No newline at end of file
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [], "page": 1, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "THE GOVERNMENT OF UGANDA PUBLIC FINANCIAL MANAGEMENT SYSTEM", "metadata": {"headings": [{"headings_0": {"content": "THE GOVERNMENT OF UGANDA PUBLIC FINANCIAL MANAGEMENT SYSTEM", "page": 1, "level": 8}}], "page": 1, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "THEMATIC REPORT", "metadata": {"headings": [{"headings_0": {"content": "THEMATIC REPORT", "page": 1, "level": 2}}, {"headings_1": {"content": "THE GOVERNMENT OF UGANDA PUBLIC FINANCIAL MANAGEMENT SYSTEM", "page": 1, "level": 8}}], "page": 1, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}, {"headings_1": {"content": "THEMATIC REPORT", "page": 1, "level": 2}}], "page": 2, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "i \nii \nTable 3: Showing PFM indicator performance assessment levels across the whole budget cycle during the FY 2022/2023 ...................................................................................... 19 \niii \niv", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}, {"headings_1": {"content": "THEMATIC REPORT", "page": 1, "level": 2}}, [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}, {"headings_1": {"content": "THEMATIC REPORT", "page": 1, "level": 2}}], [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}, {"headings_1": {"content": "THEMATIC REPORT", "page": 1, "level": 2}}], [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}, {"headings_1": {"content": "THEMATIC REPORT", "page": 1, "level": 2}}], [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}, {"headings_1": {"content": "THEMATIC REPORT", "page": 1, "level": 2}}]], "page": 2, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "TABLE OF ACRONYMS/ABBREVIATIONS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF ACRONYMS/ABBREVIATIONS", "page": 6, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 6, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Detailed descriptions and explanations of terms and abbreviations relevant to this report are listed below. These descriptions and explanations serve to clarify my report and are not intended to be authoritative.", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF ACRONYMS/ABBREVIATIONS", "page": 6, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 6, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["**AG**", "Auditor General"], ["**BFPs**", "Budget Framework Paper"], ["**BMAU**", "Budget Monitoring and Accountability Unit"], ["**Bn**", "Billion"], ["**CoC**", "Certificate of Compliance"], ["**FY**", "Financial Year"], ["**GOU**", "Government of Uganda"], ["**HCM**", "Human Capital Management"], ["**IFMS**", "Integrated Financial Management System"], ["**INCOSAI**", "International Congress of Supreme Audit Institutions"], ["**INTOSAI**", "International Organisation of Supreme Audit Institutions"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**ITISP**", "Integrated Transport Infrastructure and Services Programme"], ["**LG**", "Local Government"], ["**M&E**", "Monitoring and Evaluation"], ["**MALGs**", "Ministries, Agencies and Local Governments"], ["**MDAs**", "Ministries Departments and Agencies"], ["**MOFPED**", "Ministry of Finance Planning and Economic Development"], ["**MOPS**", "Ministry of Public Service"], ["**MoWT**", "Ministry of Works and Transport"], ["**MPS**", "Ministerial Policy Statement"], ["**MTEF**", "Medium- Term Expenditure Framework"], ["**NDP III**", "National Development Plan III"], ["**NPA**", "National planning Authority"], ["**OAG**", "Office of the Auditor General"], ["**PBB**", "Programme Based Budgeting"], ["**PBS**", "Programme Budgeting System"], ["**PEFA**", "Public Expenditure and Financial Accountability"], ["**PFMA**", "Public Finance Management Act"], ["**PFMRF**", "Public Financial Management Reporting Framework"], ["**PIAP**", "Programme Implementation Action Plans"], ["**PWG**", "Programme Working Group"], ["**SAI**", "Supreme Audit Institutions"], ["**SDGs**", "Sustainable Development Goals"], ["**Tn**", "Trillion"], ["**UBOS**", "Uganda Bureau of Statistics"]], "metadata": {"headings": [{"headings_0": {"content": "TABLE OF ACRONYMS/ABBREVIATIONS", "page": 6, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 6, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "v", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF ACRONYMS/ABBREVIATIONS", "page": 6, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 6, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["**UGX**", "Uganda Shillings"], ["**URA**", "Uganda Revenue Authority"]], "metadata": {"headings": [{"headings_0": {"content": "TABLE OF ACRONYMS/ABBREVIATIONS", "page": 6, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 7, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "vi", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF ACRONYMS/ABBREVIATIONS", "page": 6, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 7, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "EXECUTIVE SUMMARY", "metadata": {"headings": [{"headings_0": {"content": "EXECUTIVE SUMMARY", "page": 8, "level": 3}}, {"headings_1": {"content": "TABLE OF ACRONYMS/ABBREVIATIONS", "page": 6, "level": 3}}], "page": 8, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "A sound Public Financial Management (PFM) is critical for service delivery to the citizenry as it enables the country to mobilize revenue, allocate public funds, undertake public spending, account for funds and audit results based on a set of rules, laws, systems and processes used by sovereign nations. \nIn Uganda the Public Finance Management Act (PFMA), 2015 provides for the legal and regulatory framework for the management of: Macroeconomic and Fiscal Policies; Budget Preparation and Approval; Contingencies Fund; Cash and Asset Management ; Public Debt, Grants and Guarantees Management and Petroleum Revenue Management. Accordingly, a number of Public Financial Management (PFM) reforms have been undertaken and others currently ongoing throughout Government aimed at strengthening the financial management function in Government. \nOver the years, I have been making important observations at individual entity level during thematic audit of budget performance on annual basis. Some of the observations included; failure to budget for activities, diversions/mischarges, underperformance of revenues, implementation of off-budget activities, non-quantified outputs, under absorption, partial and non-implementation of activities, and low levels of service delivery among others. \nTherefore, since the PFM processes build on each other and are interrelated involving several Governmententities, I undertook a PFM audit on six (06) selected Government entities namely: Ministry of Finance, Planning and Economic Development(MoFPED), Uganda Revenue Authority(URA), Parliament, Ministry of Works and Transport(MoWT), Ministry of Water and Environment (MoWE) and Ministry of Health (MoH); to identify any systemic performance problems and their underlying root causes to facilitate making evidence based recommendations for corrective action. \nThe overall objective of the PFM audit was \u201c To Assess the Effectiveness of the Implementation of Public Financial Management System along the whole Budget cyclefor the financial year 2022/2023.\u201d \nThe assessment was undertaken on the following five (05) key PFM Processes: i.  \nMacro-Economic Policy, Fiscal Policy and Strategic Budgeting;  \nii. Budget preparation;  \niii. Budget approval;  \niv.  \nFinancial Management & Service Delivery;  \nv. Accounting, Reporting & Oversight.", "metadata": {"headings": [{"headings_0": {"content": "EXECUTIVE SUMMARY", "page": 8, "level": 3}}, {"headings_1": {"content": "TABLE OF ACRONYMS/ABBREVIATIONS", "page": 6, "level": 3}}, [{"headings_0": {"content": "EXECUTIVE SUMMARY", "page": 8, "level": 3}}, {"headings_1": {"content": "TABLE OF ACRONYMS/ABBREVIATIONS", "page": 6, "level": 3}}], [{"headings_0": {"content": "EXECUTIVE SUMMARY", "page": 8, "level": 3}}, {"headings_1": {"content": "TABLE OF ACRONYMS/ABBREVIATIONS", "page": 6, "level": 3}}], [{"headings_0": {"content": "EXECUTIVE SUMMARY", "page": 8, "level": 3}}, {"headings_1": {"content": "TABLE OF ACRONYMS/ABBREVIATIONS", "page": 6, "level": 3}}], [{"headings_0": {"content": "EXECUTIVE SUMMARY", "page": 8, "level": 3}}, {"headings_1": {"content": "TABLE OF ACRONYMS/ABBREVIATIONS", "page": 6, "level": 3}}], [{"headings_0": {"content": "EXECUTIVE SUMMARY", "page": 8, "level": 3}}, {"headings_1": {"content": "TABLE OF ACRONYMS/ABBREVIATIONS", "page": 6, "level": 3}}]], "page": 8, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "KEY AUDIT FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}, {"headings_1": {"content": "EXECUTIVE SUMMARY", "page": 8, "level": 3}}], "page": 8, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "On the basis of the methodology and assessment criteria used, the average overall PFM Government performance was 3.0 (fairly satisfactory performance) against a target of 4.0. The overall Government performance of the PFM key processes is presented below; \n1", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}, {"headings_1": {"content": "EXECUTIVE SUMMARY", "page": 8, "level": 3}}, [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}, {"headings_1": {"content": "EXECUTIVE SUMMARY", "page": 8, "level": 3}}]], "page": 8, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Government performance along each PFM process for the FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}], "page": 9, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023 The factors explaining the average overall Government PFM system performance of 3.0 are as follows; I noted the following achievements/ good practices by the selected six (06) entities in the implementation of the PFM system along the whole budget cycle; i) MoFPED prepared the National Budget Framework Paper (NBFP) for FY 2022/23 \u2013 FY 2026/27 by 31 st December 2021 in compliance with the deadline set in the PFMA. ii) The Medium-term forecasts were done for the main fiscal indicators, e.g., revenue by type, expenditure, fiscal deficit (budget balance), and underlying assumptions. These forecasts formed part of the budget documentation submitted to Parliament. iii) Alignment of budget spending priorities to the strategic plan, NDP III and other key policies and policy priorities. iv) Compliance with the budget preparation procedures in terms of legal requirements, budget calendar and budget classification among others. v) Extensive consultations during the budget preparation process with the key stakeholders such as the Civil society, Private Sector, Development Partners (Private sector foundation Uganda-PSFU), Project Preparation Committee, media, Programme Working Groups among others. vi) Domestication of SDGs as per the consolidated National planning development framework and the responsibilities/ targets allocated to various contributors of the NDPIII programmes in their respective strategic plans, PIAPs and work plans for implementation. 2 vii) MoFPED submitted a comprehensive and complete budget proposal to parliament by 31 st March, 2022 for the FY 2022/23 as required by the PFMA for approval. The budget was submitted to parliament, debated and approved on 20 th May 2022. viii) Parliament has technical staff attached to the Sectoral committees of Parliament, who support the committees to ably scrutinize debate and amend the budget. The staff comprise of research assistants who are qualified Accountants, lawyers, Statisticians, Economists, Social scientists, financial analysts among others. ix) Parliamentary meetings and debates are open to the public. In addition, the debates on the budget are open to the mass media and are broadcast on various Televisions and Radios as well as published in the print media (newspapers and other publications). x) There are systems in place to monitor procurement processes and outcomes. The procurement processes are monitored by respective entity Accounting Officers, Public Procurement and Disposal Authority (PPDA), MoFPED, PPDA Tribunal, but the key Authority in charge of implementation of the procurement laws is the PPDA. The PPDA regularly monitors,", "metadata": {"headings": [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}, [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}], [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}], [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}], [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}], [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}], [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}], [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}], [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}], [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}], [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}], [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}], [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}], [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}], [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}], [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}]], "page": 9, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "2015. Government is transitioning from modified accrual basis of accounting to reporting on the full accrual basis of accounting based on large aspects of the International Public Sector Accounting Standards (IPSASs).", "metadata": {"headings": [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}], "page": 10, "document_name": "Public Financial Management System Thematic Report 2023", "type": "list"}}, {"content": "xiii) Programme Based Budgeting system was upgraded and interfaced with the expenditure management system (IFMS). The upgrade also provided for opening up for Non tax revenue (NTR) budgeting and going forward this will facilitate reporting on NTR budgets in the financial statements. \nxiv) Government of Uganda has made efforts in ensuring that systems are in place to facilitate monitoring of service delivery. \nxv) Parliamentary accountability committees review, comment and debate findings of the audit reports as evidenced by the Hansards and Committee reports laid and discussed in the plenary sessions of Parliament. \nDespite the notable good practices, the PFM system audit identified areas of improvement that need to be addressed as indicated below; \n3", "metadata": {"headings": [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}, [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}], [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}], [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}], [{"headings_0": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 8, "level": 3}}]], "page": 10, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "metadata": {"headings": [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 11, "level": 3}}, {"headings_1": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}], "page": 11, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "i)  \nWhereas the Debt to GDP decreased by 0.7% from 53.4% to 52.7% in the FYs 2021/22 and FY 2022/23 respectively, it still lies above the International Monetary Fund (IMF) recommended 50% point of safety for public debt . In order to maintain the Debt to GDP Ratio within sustainable limits, Government of Uganda developed a medium Term Debt Management Strategy (2022/2023-2025/2026). \nii) There was no evidence that the macro-fiscal (budget) sensitivity analysis results developed by MoFPED were discussed by the parliamentary budget committee during the budget process of discussing the budget framework paper. \niii)  \nURA has not established a formal process or standards to guide in the preparation of the tax revenue forecast. \niv) Whereas MoFPED developed macro-fiscal (budget) sensitivity analysis providing different alternative scenarios accounting for shocks and other buffer cases, there was no evidence that these results were discussed by the parliamentary budget committee during the budget process. \nv) The Macroeconomic assumptions included in the budget only cover a select few indicators of GDP and inflation. There was no evidence to show that indicators such as; interest rates to explain the performance of the economy through monetary policy measures in place, exchange rates and employment rates are considered. \nvi)  \nMoFPED prepared Medium-term forecasts for the main fiscal indicators and underlying macroeconomic assumptions which formed part of the budget documentation sent to Parliament however, the information presented in the budget documents did not provide any explanation for the deviations between prior year forecasts and actual fiscal out-turns to enhance further informed decision making during the budget process. \nvii) Inconsistencies in the funding requirements for the year under review to implement activities to deliver on strategic plan objectives. The analysis indicated significant variances between the entities\u2019 annual work plans and the strategic plans estimate of 44.67%. \nviii) Consistent underfunding of the contingency fund for the prior years and period under review. Analysis indicated that over the years, the initial appropriation to the Contingency Fund remained constant at UGX.62.07 Bn, below the required 0.5% of the appropriated annual budget of Government of the previous financial year. \nix) Supplementary funding source of UGX.1.4Tn, which accounted for 2.99% of the maximum allowable 3% by law wasn't clearly outlined before approval by parliament leading to unbalanced Government budget whereby approved expenditure was higher than the approved revenue estimates. \n4", "metadata": {"headings": [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 11, "level": 3}}, {"headings_1": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}, [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 11, "level": 3}}, {"headings_1": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}], [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 11, "level": 3}}, {"headings_1": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}], [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 11, "level": 3}}, {"headings_1": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}], [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 11, "level": 3}}, {"headings_1": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}], [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 11, "level": 3}}, {"headings_1": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}], [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 11, "level": 3}}, {"headings_1": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}], [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 11, "level": 3}}, {"headings_1": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}], [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 11, "level": 3}}, {"headings_1": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}], [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 11, "level": 3}}, {"headings_1": {"content": "Government performance along each PFM process for the FY 2022/2023", "page": 9, "level": 2}}]], "page": 11, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "b) Budget Preparation Process", "metadata": {"headings": [{"headings_0": {"content": "b) Budget Preparation Process", "page": 12, "level": 3}}, {"headings_1": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 11, "level": 3}}], "page": 12, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "x)  \nPartial alignment of the BFP intermediate outcomes and targets to those in the NDPIII. Overall, there was a moderately satisfactory (68%) alignment of the budget framework paper to the NDP III. \nxi)  \nFailure to appropriately quantify the cost of SDG interventions in the National Budget as entities\u2019 activities are not actively aligned with the SDGs but are unintentionally aligned as they were silent on the specific targets and indicators outlined in the SDG Framework. \nxii)  \nUnder Budgeting of previous year\u2019s arrears with analysis of the budget allocations for the selected entities indicating a funding shortfall of 88.6% of domestic arrears.", "metadata": {"headings": [{"headings_0": {"content": "b) Budget Preparation Process", "page": 12, "level": 3}}, {"headings_1": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 11, "level": 3}}, [{"headings_0": {"content": "b) Budget Preparation Process", "page": 12, "level": 3}}, {"headings_1": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 11, "level": 3}}], [{"headings_0": {"content": "b) Budget Preparation Process", "page": 12, "level": 3}}, {"headings_1": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 11, "level": 3}}]], "page": 12, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "c) Budget Approval Process", "metadata": {"headings": [{"headings_0": {"content": "c) Budget Approval Process", "page": 12, "level": 3}}, {"headings_1": {"content": "b) Budget Preparation Process", "page": 12, "level": 3}}], "page": 12, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "xiii)  \nSome parliamentary recommendations during in-year budget reviews were not adhered to by MoFPED as some activities/projects which were rejected by Parliament were funded by MoFPED without justification and authorization. \nxiv)  \nProgram based approach to Planning and Budgeting has not been fully embraced by Parliament. Review of the Parliamentary Hansard of 5th January 2023 indicated that members of parliament had not yet properly internalized/ understood the Programme based approach to budgeting.", "metadata": {"headings": [{"headings_0": {"content": "c) Budget Approval Process", "page": 12, "level": 3}}, {"headings_1": {"content": "b) Budget Preparation Process", "page": 12, "level": 3}}, [{"headings_0": {"content": "c) Budget Approval Process", "page": 12, "level": 3}}, {"headings_1": {"content": "b) Budget Preparation Process", "page": 12, "level": 3}}]], "page": 12, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "d) Financial Management and Service Delivery Process", "metadata": {"headings": [{"headings_0": {"content": "d) Financial Management and Service Delivery Process", "page": 12, "level": 3}}, {"headings_1": {"content": "c) Budget Approval Process", "page": 12, "level": 3}}], "page": 12, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "xv) There are still non performing procurement indicators that have undermined the performance of the procurement system and these include the proportion of contracts in which payment was made on time to the providers at 48% against a target of 70%, proportion of contracts by value completed within time at 52% against a target of 60%, and proportion of contracts by value subjected to open competition at 58% against the target of 80%. xvi) Noted delays in URA\u2019s procurement system specifically at the bidding stage due to poor planning, delays in the certification of providers' invoices and failure to obtain performance securities from providers in five procurements worth UGX 1.87 Bn, and failure to appoint contract managers for three procurements worth UGX.752.7 million. xvii) HCMS implementation wasn\u2019t comprehensive as it was scoped to cover only 248 votes, in a three-phase manner, despite having 359 votes (as of January 2023). The integration between HCM and Integrated Financial Management System (IFMS) is incomplete. xviii) Gaps in recruitment of temporary staff due to lack of approved policies to guide their recruitment and use. 5 xix) Lack of approved IT structures to steer and oversee ICT implementation. Absence of ICT governance structures hampers formulation of appropriate ICT policies, strategies and real time upgrade of ICT interventions. xx) Failure to meet the NTR targets by respective MDAs due to unrealistic forecasting assumptions. Out of UGX.1.796Tn planned NTR, UGX.1.472Tn was collected, resulting in a shortfall of UGX.0.324Tn representing 18.04% of the approved NTR budget. xxi) URAs\u2019 tax payer data base not regularly updated. Potential taxpayers in the Informal Sector and Agriculture sectors were left out. xxii) Unrealized project support to a tune of UGX.3.101Tn. From the total unrealized funds, UGX.1.064.Tn representing 50.89% was on grants and UGX2.038 Bn representing 44.05% was on the loan component. The poor performance by the project support is attributed to slow progress of the implemented projects. xxiii) The parliament of Uganda appropriated UGX.5,157.331 Bn to the selected entities out of which UGX.4,579.963 Bn was warranted resulting into 88.8% performance of the appropriated revenue. The utilization of warrants by the selected entities was 99.51%. xxiv) With the exception of URA, the internal audit function of selected entities did not automate the internal audit processes to ensure efficiency and transparency in the conduct of internal audit activities. It was also noted that internal audit reports do not include results on assurance of the", "metadata": {"headings": [{"headings_0": {"content": "d) Financial Management and Service Delivery Process", "page": 12, "level": 3}}, {"headings_1": {"content": "c) Budget Approval Process", "page": 12, "level": 3}}, [{"headings_0": {"content": "d) Financial Management and Service Delivery Process", "page": 12, "level": 3}}, {"headings_1": {"content": "c) Budget Approval Process", "page": 12, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery Process", "page": 12, "level": 3}}, {"headings_1": {"content": "c) Budget Approval Process", "page": 12, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery Process", "page": 12, "level": 3}}, {"headings_1": {"content": "c) Budget Approval Process", "page": 12, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery Process", "page": 12, "level": 3}}, {"headings_1": {"content": "c) Budget Approval Process", "page": 12, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery Process", "page": 12, "level": 3}}, {"headings_1": {"content": "c) Budget Approval Process", "page": 12, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery Process", "page": 12, "level": 3}}, {"headings_1": {"content": "c) Budget Approval Process", "page": 12, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery Process", "page": 12, "level": 3}}, {"headings_1": {"content": "c) Budget Approval Process", "page": 12, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery Process", "page": 12, "level": 3}}, {"headings_1": {"content": "c) Budget Approval Process", "page": 12, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery Process", "page": 12, "level": 3}}, {"headings_1": {"content": "c) Budget Approval Process", "page": 12, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery Process", "page": 12, "level": 3}}, {"headings_1": {"content": "c) Budget Approval Process", "page": 12, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery Process", "page": 12, "level": 3}}, {"headings_1": {"content": "c) Budget Approval Process", "page": 12, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery Process", "page": 12, "level": 3}}, {"headings_1": {"content": "c) Budget Approval Process", "page": 12, "level": 3}}]], "page": 12, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Audit Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Audit Recommendations", "page": 13, "level": 3}}, {"headings_1": {"content": "d) Financial Management and Service Delivery Process", "page": 12, "level": 3}}], "page": 13, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "metadata": {"headings": [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 13, "level": 3}}, {"headings_1": {"content": "Audit Recommendations", "page": 13, "level": 3}}], "page": 13, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "i) The Accounting Officer of URA should develop and implement tax revenue forecasting policy/guidelines in consultation with MoFPED. \nI advised the PSST to; \n6 \nii) Put in place measures to effectively implement the medium term Debt management Strategy (2022/2023-2025/2026) to ensure that level of public debt remains sustainable both in the medium and long term. \niii) Consider prioritizing discussing the results of the Budget sensitivity analysis with all the relevant stakeholders specifically parliament so as to ensure that the parliamentary budget committee is adequately sensitized on the relevance of the fiscal risk statement to facilitate an evidence based budget approval process. \niv) Consider discussing the results of the Budget sensitivity analysis with relevant stakeholders to ensure that the parliamentary budget committee is sensitized on the relevance of the fiscal risk statement during budget approval process. \nv) Consider including exchange rates, interest rates and level of employment as assumptions in the forecasting model. \nvi) Ensure that a statement for deviations between Medium Term forecasts and actual performance is included in the BFP at the time of preparing the budget. \nvii) Liaise with NPA and respective Accounting Officers to evaluate the possibility of regular review of the strategic planning documents (strategic plan, PIAP) to ensure that their MTEF ceilings are aligned with BFP projections in the medium term. \nviii) Put in place measures that will adequately meet funding requirements of the Contingency Fund as required by Law. \nix) Expedite the review of the approval process of the supplementary budgets to ensure there is a corresponding source of funding for any approved supplementary funding to avoid budget distortion.", "metadata": {"headings": [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 13, "level": 3}}, {"headings_1": {"content": "Audit Recommendations", "page": 13, "level": 3}}, [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 13, "level": 3}}, {"headings_1": {"content": "Audit Recommendations", "page": 13, "level": 3}}], [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 13, "level": 3}}, {"headings_1": {"content": "Audit Recommendations", "page": 13, "level": 3}}], [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 13, "level": 3}}, {"headings_1": {"content": "Audit Recommendations", "page": 13, "level": 3}}], [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 13, "level": 3}}, {"headings_1": {"content": "Audit Recommendations", "page": 13, "level": 3}}], [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 13, "level": 3}}, {"headings_1": {"content": "Audit Recommendations", "page": 13, "level": 3}}], [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 13, "level": 3}}, {"headings_1": {"content": "Audit Recommendations", "page": 13, "level": 3}}], [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 13, "level": 3}}, {"headings_1": {"content": "Audit Recommendations", "page": 13, "level": 3}}], [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 13, "level": 3}}, {"headings_1": {"content": "Audit Recommendations", "page": 13, "level": 3}}], [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 13, "level": 3}}, {"headings_1": {"content": "Audit Recommendations", "page": 13, "level": 3}}], [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 13, "level": 3}}, {"headings_1": {"content": "Audit Recommendations", "page": 13, "level": 3}}]], "page": 13, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "b) Budget Preparation", "metadata": {"headings": [{"headings_0": {"content": "b) Budget Preparation", "page": 14, "level": 3}}, {"headings_1": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 13, "level": 3}}], "page": 14, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "x) NPA should conduct evidence-based cost study to inform Government of the funding requirement needed over the NDP period to implement the entities\u2019 strategic interventions and facilitate achievement of the programme outcomes. The cost study by NPA should form the basis for the MTEF ceilings by MOFPED during preparation of key policy Government. \nxi) I advised NPA and MOFPED to ensure that where revenue forecasts may not be sufficient to fund implementation of some strategic programme interventions in line with the cost study estimates due to limited resource envelop, a commitment should be made before plan implementation on unfunded priorities in the medium term to prevent actions such as budget repurposing/ reprioritization that may affect budget credibility/ lead to budget distortions.", "metadata": {"headings": [{"headings_0": {"content": "b) Budget Preparation", "page": 14, "level": 3}}, {"headings_1": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 13, "level": 3}}, [{"headings_0": {"content": "b) Budget Preparation", "page": 14, "level": 3}}, {"headings_1": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 13, "level": 3}}]], "page": 14, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "c) Budget Approval", "metadata": {"headings": [{"headings_0": {"content": "c) Budget Approval", "page": 14, "level": 3}}, {"headings_1": {"content": "b) Budget Preparation", "page": 14, "level": 3}}], "page": 14, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "xii) I advise the SDG secretariat under the OPM to review the National SDG Implementation Road Map (2020/21 \u2013 2024/25) and provide specific guidance to \n7 \nMALGs on planning and budgeting, Monitoring and Evaluation of the SDG Interventions. \nxiii) The PSST should ensure that the Accounting Officers regularly update the domestic arrears IFMS module with verified figures to inform national planning and budgeting for arrears. \nxiv) The PSST should ensure that the recommendations of the budget committee and other committees of Parliament are complied with. \nxv) The PSST should engage Parliament to ensure that the necessary amendments to the PFMA and the PFM Regulations are made to support the implementation of the programmatic approach to planning and budgeting. \nxvi) Capacity building including more sensitization and/or trainings should be undertaken with members of Parliament in order to equip them with skills for scrutinizing program based budgets as well as secure their full support and appreciation of the reform.", "metadata": {"headings": [{"headings_0": {"content": "c) Budget Approval", "page": 14, "level": 3}}, {"headings_1": {"content": "b) Budget Preparation", "page": 14, "level": 3}}, [{"headings_0": {"content": "c) Budget Approval", "page": 14, "level": 3}}, {"headings_1": {"content": "b) Budget Preparation", "page": 14, "level": 3}}], [{"headings_0": {"content": "c) Budget Approval", "page": 14, "level": 3}}, {"headings_1": {"content": "b) Budget Preparation", "page": 14, "level": 3}}], [{"headings_0": {"content": "c) Budget Approval", "page": 14, "level": 3}}, {"headings_1": {"content": "b) Budget Preparation", "page": 14, "level": 3}}], [{"headings_0": {"content": "c) Budget Approval", "page": 14, "level": 3}}, {"headings_1": {"content": "b) Budget Preparation", "page": 14, "level": 3}}], [{"headings_0": {"content": "c) Budget Approval", "page": 14, "level": 3}}, {"headings_1": {"content": "b) Budget Preparation", "page": 14, "level": 3}}], [{"headings_0": {"content": "c) Budget Approval", "page": 14, "level": 3}}, {"headings_1": {"content": "b) Budget Preparation", "page": 14, "level": 3}}]], "page": 14, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "d) Financial Management and Service Delivery", "metadata": {"headings": [{"headings_0": {"content": "d) Financial Management and Service Delivery", "page": 15, "level": 3}}, {"headings_1": {"content": "c) Budget Approval", "page": 14, "level": 3}}], "page": 15, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "xvii)  \nThe PSST was advised to fast track the full rollout of the e-GP procurement automation and review of procurement laws to address the inefficiencies in the procurement process. \nxviii) The PSST was advised to fast track the rollout of the HCM system covering all categories of staff. Consideration should be made to provide for a two way communication between IFMS and HCM system. \nxix) Accounting Officer of URA was advised to enhance Human resource policies to provide for recruitment, management and exit of contract staff. \nxx)  \nThe Accounting Officers of MoWT, MoWE and MoH were advised to develop and implement the IT policies in order to strengthen the IT governance structures. \nxxi)  \nThe PSST was advised to make NTR revenue forecasting more consultative so as to arrive at realistic estimates to facilitate revenue mobilization and collection. \nxxii) The respective Accounting Officers were advised put measures in place to ensure that project management is effective to avoid any delays in project implementation so as to progressively realize project support. \nxxiii) The Accounting Officer of URA was advised to initiate measures to regularly update the taxpayer database to enhance its completeness and reliability. \n8 \nxxiv) The PSST was advised to regularly review strategies to increase domestic revenue collections to sustainably fund the ever increasing needs of Government and review the legal framework on supplementary expenditure to minimize budget distortions. \nxxv) I advised the PSST to build capacity of staff in the Office of the Internal Auditor General should to provide assurance services on the efficiency, economy and effectiveness of the administration of the programmes and operations of Government entities. \nxxvi) The PSST was advised to ensure automation of the internal audit processes in line with the Government digital transformation strategy of ensuring automation of Government processes to facilitate efficiency, transparency and accountability. \nxxvii) The Accounting Officers should engage the SDG secretariat under OPM to clearly domesticate and define SDG indicators/ targets on the allocated Goals under NDP III programme to facilitate routine data collection, analysis and reporting on progress of the SDG targets by MDAs through the SDG secretariat.", "metadata": {"headings": [{"headings_0": {"content": "d) Financial Management and Service Delivery", "page": 15, "level": 3}}, {"headings_1": {"content": "c) Budget Approval", "page": 14, "level": 3}}, [{"headings_0": {"content": "d) Financial Management and Service Delivery", "page": 15, "level": 3}}, {"headings_1": {"content": "c) Budget Approval", "page": 14, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery", "page": 15, "level": 3}}, {"headings_1": {"content": "c) Budget Approval", "page": 14, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery", "page": 15, "level": 3}}, {"headings_1": {"content": "c) Budget Approval", "page": 14, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery", "page": 15, "level": 3}}, {"headings_1": {"content": "c) Budget Approval", "page": 14, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery", "page": 15, "level": 3}}, {"headings_1": {"content": "c) Budget Approval", "page": 14, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery", "page": 15, "level": 3}}, {"headings_1": {"content": "c) Budget Approval", "page": 14, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery", "page": 15, "level": 3}}, {"headings_1": {"content": "c) Budget Approval", "page": 14, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery", "page": 15, "level": 3}}, {"headings_1": {"content": "c) Budget Approval", "page": 14, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery", "page": 15, "level": 3}}, {"headings_1": {"content": "c) Budget Approval", "page": 14, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery", "page": 15, "level": 3}}, {"headings_1": {"content": "c) Budget Approval", "page": 14, "level": 3}}], [{"headings_0": {"content": "d) Financial Management and Service Delivery", "page": 15, "level": 3}}, {"headings_1": {"content": "c) Budget Approval", "page": 14, "level": 3}}]], "page": 15, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 16, "level": 3}}, {"headings_1": {"content": "d) Financial Management and Service Delivery", "page": 15, "level": 3}}], "page": 16, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The overall average Government PFM system performance based on the selected entities during the financial year 2022/23 was 3.0 out of the desired performance target grade of 4.0 which is fairly satisfactory performance. This implies that the Government needs to review the PFM reforms and address the areas of improvement identified to realize the intended objectives as outlined in the national PFM reform strategy and the National Development Plan. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 16, "level": 3}}, {"headings_1": {"content": "d) Financial Management and Service Delivery", "page": 15, "level": 3}}, [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 16, "level": 3}}, {"headings_1": {"content": "d) Financial Management and Service Delivery", "page": 15, "level": 3}}]], "page": 16, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 16, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 16, "level": 3}}], "page": 16, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "29 th December, 2023. \n9", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 16, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 16, "level": 3}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 16, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 16, "level": 3}}]], "page": 16, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "CHAPTER ONE 1.0 INTRODUCTION", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER ONE 1.0 INTRODUCTION", "page": 17, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 16, "level": 3}}], "page": 17, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "1.1", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER ONE 1.0 INTRODUCTION", "page": 17, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 16, "level": 3}}], "page": 17, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Background of the PFM Audit", "metadata": {"headings": [{"headings_0": {"content": "Background of the PFM Audit", "page": 17, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE 1.0 INTRODUCTION", "page": 17, "level": 3}}], "page": 17, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Public Financial Management (PFM) refers to the set of rules, laws, systems and processes used by sovereign nations, to mobilize revenue, allocate public funds, undertake public spending, account for funds and audit results. \u2018PFM systems\u2019 are a series of sub-systems with very different roles, purposes and objectives. A sound PFM is critical for service delivery. Therefore, an efficient and effective PFM system in Uganda is a necessary condition for achieving Uganda\u2019s vision 2040, Sustainable Development Agenda, 2030 National Development Plan III objectives, and strengthen disaster Preparedness 1 . \nIn Uganda the Public Finance Management Act (PFMA), 2015 (as amended) provides for the legal and regulatory framework for the management of: macroeconomic and fiscal Policies; budget preparation, approval; contingencies fund; cash and asset; public debt, grants and guarantees and petroleum revenue. Government has undertaken a number of Public Financial Management (PFM) reforms have been undertaken and others currently ongoing throughout Government aimed at strengthening the financial management function in Government entities.", "metadata": {"headings": [{"headings_0": {"content": "Background of the PFM Audit", "page": 17, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE 1.0 INTRODUCTION", "page": 17, "level": 3}}, [{"headings_0": {"content": "Background of the PFM Audit", "page": 17, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE 1.0 INTRODUCTION", "page": 17, "level": 3}}]], "page": 17, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "The primary objective of the PFM reforms is to improve the efficiency and effectiveness of public financial management, with the goal of enhancing the quantity and quality of public service delivery for the wellbeing of the citizens. Included in the reforms was the need by Government to review and update its legal and regulatory framework for financial management leading to the enactment of the PFMA, 2015 and consequently the issuance of the PFM Regulations in 2016. In addition, other PFM reforms have been in the areas of; Automation of the Financial Management systems (IFMS), Programmatic Approach to Planning and Budgeting, Institution of the Treasury single account, Decentralization of payroll and pension management, Macro-Economic Forecasting, Automation of government systems from manual to computer based, including e-government procurement, Tax Administration Reform (E-Tax), Aid and debt Management 2 among others.", "metadata": {"headings": [{"headings_0": {"content": "Background of the PFM Audit", "page": 17, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE 1.0 INTRODUCTION", "page": 17, "level": 3}}], "page": 17, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "As a member of the International Organization of Supreme Audit Institutions (INTOSAI) the Office of Auditor General (OAG) adopted the International Standards of Supreme Audit Institutions (ISSAIs) and practices issued by INTOSAI as a guide in the execution of his mandate. At the International Congress of Supreme Audit Institutions (INCOSAI) in Abu Dhabi in 2016, INTOSAI members committed to make a meaningful contribution to the Sustainable Development Goals (SDGs) through re- inventing the way PFM is audited and reported upon. Therefore, AFROSAI-E- a regional body for INTOSAI developed the Public Financial Management Reporting Framework/ tool to allow supreme Audit Institutions (SAIs) to report holistically on \n1 Public Financial Management Reporting Framework Guidelines  \n2 Uganda Public Financial Management Reform Strategy (July 2018 \u2013 June 2023) Pages 18-19 \n10 \nPFM risks 3 . Using this tool, SAIs can assess the efficiency and effectiveness of such PFM reforms. \n1.2", "metadata": {"headings": [{"headings_0": {"content": "Background of the PFM Audit", "page": 17, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE 1.0 INTRODUCTION", "page": 17, "level": 3}}, [{"headings_0": {"content": "Background of the PFM Audit", "page": 17, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE 1.0 INTRODUCTION", "page": 17, "level": 3}}], [{"headings_0": {"content": "Background of the PFM Audit", "page": 17, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE 1.0 INTRODUCTION", "page": 17, "level": 3}}], [{"headings_0": {"content": "Background of the PFM Audit", "page": 17, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE 1.0 INTRODUCTION", "page": 17, "level": 3}}], [{"headings_0": {"content": "Background of the PFM Audit", "page": 17, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE 1.0 INTRODUCTION", "page": 17, "level": 3}}]], "page": 17, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Motivation for the PFM Audit", "metadata": {"headings": [{"headings_0": {"content": "Motivation for the PFM Audit", "page": 18, "level": 3}}, {"headings_1": {"content": "Background of the PFM Audit", "page": 17, "level": 3}}], "page": 18, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Section 22 of the National Audit Act, 2008 requires that I may carry out special audits, investigations or any other audit that I may consider necessary. In the OAG Strategic Plan 2020-2025, I planned to undertake PFM audits as a way of promoting effective management of public finances so as to ensure service delivery and well- functioning of public institutions.", "metadata": {"headings": [{"headings_0": {"content": "Motivation for the PFM Audit", "page": 18, "level": 3}}, {"headings_1": {"content": "Background of the PFM Audit", "page": 17, "level": 3}}], "page": 18, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Over the years, I have been making important observations at individual entity level during thematic audit of budget performance on annual basis. Some of the observations included; failure to budget for activities, diversions/mischarges, underperformance of revenues, implementation of off-budget activities, non- quantified outputs, under absorption, partial and non-implementation of activities, and low levels of service delivery among others. Therefore, since the PFM processes build on each other and interrelated involving several entities, there was need to identify and report holistically on the PFM risks to ensure proper functioning of the PFM system so that Government finances are sustainable and allow for budgets to reflect political priorities and efficient service delivery 4 . \nDuring the financial year ended 30 th June 2023, the Government of Uganda appropriated budget was UGX 52.548 Trillion (Tn) out of which UGX 49.226 Tn was released and UGX 45.665 Tn spent representing 86.86% of the approved budget. The PFM audit was therefore necessary to assess the credibility of the budget and fiscal outcomes to improve public financial management 5 \nThe PFM audit was therefore necessary to assess the credibility of the budget and fiscal outcomes to improve public financial management. \nIn compliance with the OAG legal mandate and the International Standards for Supreme Audit Institutions (ISSAIs), the Office prioritized undertaking impactful audits relevant to the stakeholders such as parliament, donors, civil society organizations as well as the general public so as to respond to any emerging areas 6 . One way of achieving this was to conduct a PFM audit to facilitate making meaningful contribution to the realization of the national development objectives. \nIt is against this background that I decided to undertake a PFM audit to assess the effectiveness of the PFM system by identifying any systemic performance problems and their underlying root causes to facilitate making evidence based recommendations for corrective action. \n3 Public Financial Management Reporting Framework Guidelines  \n4 Auditor General\u2019s Reports for the FYs (2020/21, 2021/22, and 2022/2023)  \n5 Consolidated Accounts of Government of Uganda Report for the FY 2022/2023 6 OAG Strategic Plan 2020-2025 \n11 \n1.3", "metadata": {"headings": [{"headings_0": {"content": "Motivation for the PFM Audit", "page": 18, "level": 3}}, {"headings_1": {"content": "Background of the PFM Audit", "page": 17, "level": 3}}, [{"headings_0": {"content": "Motivation for the PFM Audit", "page": 18, "level": 3}}, {"headings_1": {"content": "Background of the PFM Audit", "page": 17, "level": 3}}], [{"headings_0": {"content": "Motivation for the PFM Audit", "page": 18, "level": 3}}, {"headings_1": {"content": "Background of the PFM Audit", "page": 17, "level": 3}}], [{"headings_0": {"content": "Motivation for the PFM Audit", "page": 18, "level": 3}}, {"headings_1": {"content": "Background of the PFM Audit", "page": 17, "level": 3}}], [{"headings_0": {"content": "Motivation for the PFM Audit", "page": 18, "level": 3}}, {"headings_1": {"content": "Background of the PFM Audit", "page": 17, "level": 3}}], [{"headings_0": {"content": "Motivation for the PFM Audit", "page": 18, "level": 3}}, {"headings_1": {"content": "Background of the PFM Audit", "page": 17, "level": 3}}], [{"headings_0": {"content": "Motivation for the PFM Audit", "page": 18, "level": 3}}, {"headings_1": {"content": "Background of the PFM Audit", "page": 17, "level": 3}}], [{"headings_0": {"content": "Motivation for the PFM Audit", "page": 18, "level": 3}}, {"headings_1": {"content": "Background of the PFM Audit", "page": 17, "level": 3}}]], "page": 18, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Overview of the Public Financial Management systems and processes in Uganda", "metadata": {"headings": [{"headings_0": {"content": "Overview of the Public Financial Management systems and processes in Uganda", "page": 19, "level": 8}}, {"headings_1": {"content": "Motivation for the PFM Audit", "page": 18, "level": 3}}], "page": 19, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The PFMA, 2015 (as amended) lays down the foundational principles and procedures essential for maintaining a robust fiscal policy and effective macroeconomic management, outlines specific processes governing the preparation, approval, and administration of an annual budget, delineates the framework for operating the Contingencies Fund, as well as the mechanisms governing the management of cash, assets, and liabilities. It also addresses the establishment of reporting and accounting systems and the implementation of internal controls; all as outlined in the PFM core processes. \nThe PFM system involves five (05) key processes which include; Macroeconomic policy, fiscal policy & strategic budgeting, Budget preparation, Budget approval, Financial Management & Service Delivery, Accounting, Reporting & Oversight as illustrated in the figure 1 below; \nFigure 1: Showing the summary flow chart of the core PFM system", "metadata": {"headings": [{"headings_0": {"content": "Overview of the Public Financial Management systems and processes in Uganda", "page": 19, "level": 8}}, {"headings_1": {"content": "Motivation for the PFM Audit", "page": 18, "level": 3}}, [{"headings_0": {"content": "Overview of the Public Financial Management systems and processes in Uganda", "page": 19, "level": 8}}, {"headings_1": {"content": "Motivation for the PFM Audit", "page": 18, "level": 3}}], [{"headings_0": {"content": "Overview of the Public Financial Management systems and processes in Uganda", "page": 19, "level": 8}}, {"headings_1": {"content": "Motivation for the PFM Audit", "page": 18, "level": 3}}]], "page": 19, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "processes", "metadata": {"headings": [{"headings_0": {"content": "processes", "page": 19, "level": 5}}, {"headings_1": {"content": "Overview of the Public Financial Management systems and processes in Uganda", "page": 19, "level": 8}}], "page": 19, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The detailed activities, outputs, timelines and responsible parties for each PFM process are further explained in Appendix I. The activities and outputs from the PFM systems and processes are summarized below;", "metadata": {"headings": [{"headings_0": {"content": "processes", "page": 19, "level": 5}}, {"headings_1": {"content": "Overview of the Public Financial Management systems and processes in Uganda", "page": 19, "level": 8}}], "page": 19, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "1.3.1 Macroeconomic policy, Fiscal Policy and Strategic Budgeting", "metadata": {"headings": [{"headings_0": {"content": "1.3.1 Macroeconomic policy, Fiscal Policy and Strategic Budgeting", "page": 19, "level": 3}}, {"headings_1": {"content": "processes", "page": 19, "level": 5}}], "page": 19, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "This is a key process that commences the PFM cycle and mainly involves;  \ni.  \nPreparation of a macroeconomic framework for the preceding financial year with detailed underlying assumptions. \nii.  \nThe Macro-economic forecast activities such as consultations with Bank of Uganda (BOU), Uganda Revenue Authority (URA), and National Planning Authority (NPA), Uganda Bureau of Statistics (UBOS) as well as data collection and analysis for the preparation of the Macro economic forecasts are undertaken. \n12", "metadata": {"headings": [{"headings_0": {"content": "1.3.1 Macroeconomic policy, Fiscal Policy and Strategic Budgeting", "page": 19, "level": 3}}, {"headings_1": {"content": "processes", "page": 19, "level": 5}}, [{"headings_0": {"content": "1.3.1 Macroeconomic policy, Fiscal Policy and Strategic Budgeting", "page": 19, "level": 3}}, {"headings_1": {"content": "processes", "page": 19, "level": 5}}], [{"headings_0": {"content": "1.3.1 Macroeconomic policy, Fiscal Policy and Strategic Budgeting", "page": 19, "level": 3}}, {"headings_1": {"content": "processes", "page": 19, "level": 5}}]], "page": 19, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "1.3.2 Budget preparation", "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Budget preparation", "page": 20, "level": 3}}, {"headings_1": {"content": "1.3.1 Macroeconomic policy, Fiscal Policy and Strategic Budgeting", "page": 19, "level": 3}}], "page": 20, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "i.  \nCabinet Retreat is conducted on the Budget to discuss past performance and gain consensus on strategy & priorities for next fiscal year  \nii. Local Government (LG) regional workshops are carried to: disseminate and discuss priorities for next fiscal year; and, discuss policy issues that affect delivery of decentralized services  \niii. Programme Working Groups (PWGs) & East African Community (EAC) consultations are carried out on a continuous basis  \niv.  \nMinistries, Agencies and Local Governments (MALGs) prepare and submit BFPs to MoFPED by 15 th November after the 2 nd Budget Call circular of 15 th September.  \nv.  \nMoFPED reviews, consolidates and submits the National Budget Framework Paper (NBFP) to Parliament by 31 st December, after Cabinet clearance  \nvi. \nMALGs prepare & submit final budget estimates to MoFPED by 15 th March  \nvii.  \nMinistries prepare and submit Ministerial Policy Statements (MPSs) to Parliament by 15 th March  \nviii.  \nMoFPED reviews, consolidates and submits final budget estimates to Parliament by 1 st April, after clearance by Cabinet", "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Budget preparation", "page": 20, "level": 3}}, {"headings_1": {"content": "1.3.1 Macroeconomic policy, Fiscal Policy and Strategic Budgeting", "page": 19, "level": 3}}, [{"headings_0": {"content": "1.3.2 Budget preparation", "page": 20, "level": 3}}, {"headings_1": {"content": "1.3.1 Macroeconomic policy, Fiscal Policy and Strategic Budgeting", "page": 19, "level": 3}}]], "page": 20, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "1.3.3 Budget approval", "metadata": {"headings": [{"headings_0": {"content": "1.3.3 Budget approval", "page": 20, "level": 3}}, {"headings_1": {"content": "1.3.2 Budget preparation", "page": 20, "level": 3}}], "page": 20, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Parliamentary review and approval involves; i. \nThe NBFP by 1 st February, normally with recommendations that are addressed in the final budget estimates  \nii. \nMinisters and Heads of Votes present Policy Statements to Parliament by 15 th March. iii. The Minister of Finance, Planning and Economic Development lays the detailed budget estimates and appropriation bill in Parliament by 1 st April.  \niv. \nParliament then scrutinizes and approves the budget by 31 st May. v. \nBudget Speech is read by 15 th June  \nvi.  \nH.E. the President assents to the Appropriation Bill & other Bills, giving rise to the Appropriation Act that gives MoFPED and Ministries, Agencies and Local Governments (MALGs) clearance to implement the Budget", "metadata": {"headings": [{"headings_0": {"content": "1.3.3 Budget approval", "page": 20, "level": 3}}, {"headings_1": {"content": "1.3.2 Budget preparation", "page": 20, "level": 3}}, [{"headings_0": {"content": "1.3.3 Budget approval", "page": 20, "level": 3}}, {"headings_1": {"content": "1.3.2 Budget preparation", "page": 20, "level": 3}}], [{"headings_0": {"content": "1.3.3 Budget approval", "page": 20, "level": 3}}, {"headings_1": {"content": "1.3.2 Budget preparation", "page": 20, "level": 3}}], [{"headings_0": {"content": "1.3.3 Budget approval", "page": 20, "level": 3}}, {"headings_1": {"content": "1.3.2 Budget preparation", "page": 20, "level": 3}}], [{"headings_0": {"content": "1.3.3 Budget approval", "page": 20, "level": 3}}, {"headings_1": {"content": "1.3.2 Budget preparation", "page": 20, "level": 3}}]], "page": 20, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "1.3.4 Financial Management & Service Delivery", "metadata": {"headings": [{"headings_0": {"content": "1.3.4 Financial Management & Service Delivery", "page": 20, "level": 3}}, {"headings_1": {"content": "1.3.3 Budget approval", "page": 20, "level": 3}}], "page": 20, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The budget is implemented to deliver various public services, such as education, health, good roads security, salaries, pensions etc., that improve the lives of the citizens for poverty eradication.  \ni. Ministry of Finance, Planning and Economic Development (MoFPED) issues guidelines for budget implementation in the Budget Execution Circular (BEC) by 30 th June  \nii. Budget becomes effective by 1 st July  \niii.  \nRevenue is collected by URA & External financing disbursed  \niv. MoFPED releases funds quarterly, based on cash flow plan of government and actual resource inflows  \nv.  \nMALGs are required to implement the budget in line with approved work plans, procurement plans & recruitment plans  \nvi.  \nMALGs report quarterly on progress against targets  \nvii.  \nMoFPED prepares semi and annual budget reports to assess progress in attaining policy outcomes Budget Releases & Reports are published on the budget website \n13 \nto improve transparency and enable feedback. The approval of the annual budget by Parliament provides the legal authority for spending agencies to spend and for the MoFPED to make releases to spending agencies (votes)", "metadata": {"headings": [{"headings_0": {"content": "1.3.4 Financial Management & Service Delivery", "page": 20, "level": 3}}, {"headings_1": {"content": "1.3.3 Budget approval", "page": 20, "level": 3}}, [{"headings_0": {"content": "1.3.4 Financial Management & Service Delivery", "page": 20, "level": 3}}, {"headings_1": {"content": "1.3.3 Budget approval", "page": 20, "level": 3}}], [{"headings_0": {"content": "1.3.4 Financial Management & Service Delivery", "page": 20, "level": 3}}, {"headings_1": {"content": "1.3.3 Budget approval", "page": 20, "level": 3}}]], "page": 20, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "1.3.5 Accounting, Reporting & Oversight", "metadata": {"headings": [{"headings_0": {"content": "1.3.5 Accounting, Reporting & Oversight", "page": 21, "level": 3}}, {"headings_1": {"content": "1.3.4 Financial Management & Service Delivery", "page": 20, "level": 3}}], "page": 21, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The integrity and quality of budgetary forecasts, fiscal plans and budgetary implementation should be promoted through; \ni. Monitoring and supervision by politicians at all levels, Internal auditing within MALGs and Auditor General\u2019s reports are aligned with the budgetary cycle to enhance quality of performance accountability frameworks. \nii.  \nAs part of the oversight function, a number of performance reports are required to be produced which include financial statements, budget performance reports, Macroeconomic and Fiscal Performance reports and Budget monitoring reports by BMAU. The reports are either produced on a quarterly basis, bi-annual or annual basis as required. \n1.4", "metadata": {"headings": [{"headings_0": {"content": "1.3.5 Accounting, Reporting & Oversight", "page": 21, "level": 3}}, {"headings_1": {"content": "1.3.4 Financial Management & Service Delivery", "page": 20, "level": 3}}, [{"headings_0": {"content": "1.3.5 Accounting, Reporting & Oversight", "page": 21, "level": 3}}, {"headings_1": {"content": "1.3.4 Financial Management & Service Delivery", "page": 20, "level": 3}}], [{"headings_0": {"content": "1.3.5 Accounting, Reporting & Oversight", "page": 21, "level": 3}}, {"headings_1": {"content": "1.3.4 Financial Management & Service Delivery", "page": 20, "level": 3}}], [{"headings_0": {"content": "1.3.5 Accounting, Reporting & Oversight", "page": 21, "level": 3}}, {"headings_1": {"content": "1.3.4 Financial Management & Service Delivery", "page": 20, "level": 3}}]], "page": 21, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Legal and Regulatory Arrangements for PFM in Uganda", "metadata": {"headings": [{"headings_0": {"content": "Legal and Regulatory Arrangements for PFM in Uganda", "page": 21, "level": 3}}, {"headings_1": {"content": "1.3.5 Accounting, Reporting & Oversight", "page": 21, "level": 3}}], "page": 21, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic Development (MoFPED) is the authorized body for public financial management (PFM) rules and regulations and centralizes most of the control functions over the key phases of the PFM cycle. MoFPED, as a core entity in public financial management, is empowered by the Public Finance Management Act (PFMA) 2015, which is rooted in the Constitution. For purposes of the PFM assessment, the legal framework for PFM in Uganda is provided by the following key laws and regulations, among other measures:", "metadata": {"headings": [{"headings_0": {"content": "Legal and Regulatory Arrangements for PFM in Uganda", "page": 21, "level": 3}}, {"headings_1": {"content": "1.3.5 Accounting, Reporting & Oversight", "page": 21, "level": 3}}], "page": 21, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Table 1: Showing some of the legal and regulatory arrangements for the PFM in Uganda", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing some of the legal and regulatory arrangements for the PFM in Uganda", "page": 21, "level": 1}}, {"headings_1": {"content": "Legal and Regulatory Arrangements for PFM in Uganda", "page": 21, "level": 3}}], "page": 21, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": [["**1995 Constitution (as amended)**", "The GoU constitution is the supreme law in Uganda from which all the other laws are derived. Chapter 9 of the Constitution Covers Finance. The articles of Chapter 9 provide for, among others, imposition of taxation, creation of a consolidated fund, budget preparation and implementation, transparency and accountability in handling public funds and appointment of an Auditor General"], ["**Public Finance Management Act 2015 (as amended)**", "The Public Finance Management Act (PFMA) 2015 is derived from the Constitution and provides for the control and management of public funds and resources. It gives MoFPED powers to strengthen fiscal transparency and accountability. PFMA establishes\u2014 The principles and procedures for a sound fiscal policy and macroeconomic management; the processes for the preparation, approval and management of a transparent, credible and predictable annual budget; the mechanism for the operation of the Contingencies Fund; the mechanisms for cash, assets and liability management; the reporting and accounting systems, and internal controls etc."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing some of the legal and regulatory arrangements for the PFM in Uganda", "page": 21, "level": 1}}, {"headings_1": {"content": "Legal and Regulatory Arrangements for PFM in Uganda", "page": 21, "level": 3}}], "page": 21, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Legal Framework", "Description"], "type": "table"}}, {"content": "14", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing some of the legal and regulatory arrangements for the PFM in Uganda", "page": 21, "level": 1}}, {"headings_1": {"content": "Legal and Regulatory Arrangements for PFM in Uganda", "page": 21, "level": 3}}], "page": 21, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["**The Public Finance Management Regulations 2016**", "Regulations cover the following:  \u2022 Macroeconomic and fiscal policies  \u2022  \u2022  \u2022  \u2022  \u2022 Oversight of subsectors and public enterprises Budget preparation, approval and management Cash, asset, and liability management: Accounting and auditing  Petroleum revenue management:"], ["**Treasury Instruction, 2017**", "Treasury Instructions support the Public Finance Management Act 2015 and Financial Management Regulations 2016. The Instructions set out the general policies, procedures and rules to be followed by all votes in the efficient and effective management of public funds and resources. The Instructions cover the entire public financial management cycle."], ["**Public Procurement and Disposal of Public Assets Act 2003 and Amendment Act 2011**", "The Act establishes the Public Procurement and Disposal of Public Assets Authority; formulates policies and regulates practices in respect of public procurement and disposal activities and other connected matters"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing some of the legal and regulatory arrangements for the PFM in Uganda", "page": 21, "level": 1}}, {"headings_1": {"content": "Legal and Regulatory Arrangements for PFM in Uganda", "page": 21, "level": 3}}], "page": 22, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Legal Framework", "Description"], "type": "table"}}, {"content": "15", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing some of the legal and regulatory arrangements for the PFM in Uganda", "page": 21, "level": 1}}, {"headings_1": {"content": "Legal and Regulatory Arrangements for PFM in Uganda", "page": 21, "level": 3}}], "page": 22, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "CHAPTER TWO", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER TWO", "page": 23, "level": 3}}, {"headings_1": {"content": "Table 1: Showing some of the legal and regulatory arrangements for the PFM in Uganda", "page": 21, "level": 1}}], "page": 23, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "2.0", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER TWO", "page": 23, "level": 3}}, {"headings_1": {"content": "Table 1: Showing some of the legal and regulatory arrangements for the PFM in Uganda", "page": 21, "level": 1}}], "page": 23, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "AUDIT DESIGN AND METHODOLOGY", "metadata": {"headings": [{"headings_0": {"content": "AUDIT DESIGN AND METHODOLOGY", "page": 23, "level": 3}}, {"headings_1": {"content": "CHAPTER TWO", "page": 23, "level": 3}}], "page": 23, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The audit was conducted using the AFROSAI-E Public Financial Management Reporting Framework/ excel evidence-based assessment tool. This assessment methodology was discussed with the Accounting Officers and senior management teams in the selected Government institutions to have a clear understanding and agreement of the grading and reported results.", "metadata": {"headings": [{"headings_0": {"content": "AUDIT DESIGN AND METHODOLOGY", "page": 23, "level": 3}}, {"headings_1": {"content": "CHAPTER TWO", "page": 23, "level": 3}}], "page": 23, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "2.1 Audit Scope", "metadata": {"headings": [{"headings_0": {"content": "2.1 Audit Scope", "page": 23, "level": 3}}, {"headings_1": {"content": "AUDIT DESIGN AND METHODOLOGY", "page": 23, "level": 3}}], "page": 23, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The audit focused on the performance of the PFM system along the whole budget cycle (Macroeconomic Policy, Fiscal Policy and Strategic Budgeting; Budget preparation; Budget approval; Financial management and service delivery; and Accounting, Reporting and Oversight) by the three (03) core PFM institutions (URA, MoFPED, Parliamentary Commission (PC)) and three (03) selected spending line ministries (Ministry of Health (MoH), Ministry of Works and Transport (MoWT), Ministry of Water and Environment (MoWE)). The study covered one (1) financial year 2022/2023. However, prior years were referred to where necessary to obtain evidence on trend performance analysis.", "metadata": {"headings": [{"headings_0": {"content": "2.1 Audit Scope", "page": 23, "level": 3}}, {"headings_1": {"content": "AUDIT DESIGN AND METHODOLOGY", "page": 23, "level": 3}}], "page": 23, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "2.2 Audit Objective", "metadata": {"headings": [{"headings_0": {"content": "2.2 Audit Objective", "page": 23, "level": 3}}, {"headings_1": {"content": "2.1 Audit Scope", "page": 23, "level": 3}}], "page": 23, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The overall objective of the audit was to assess the effectiveness of the public financial management system along the whole budget cycle by the core PFM institutions and other selected spending Ministries, Departments and Agencies (MDA\u2019s) during the financial year 2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "2.2 Audit Objective", "page": 23, "level": 3}}, {"headings_1": {"content": "2.1 Audit Scope", "page": 23, "level": 3}}], "page": 23, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "2.2.1 Specific Audit Objectives", "metadata": {"headings": [{"headings_0": {"content": "2.2.1 Specific Audit Objectives", "page": 23, "level": 3}}, {"headings_1": {"content": "2.2 Audit Objective", "page": 23, "level": 3}}], "page": 23, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The specific audit objectives were hinged on the five (05) key PFM core processes and included;", "metadata": {"headings": [{"headings_0": {"content": "2.2.1 Specific Audit Objectives", "page": 23, "level": 3}}, {"headings_1": {"content": "2.2 Audit Objective", "page": 23, "level": 3}}], "page": 23, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "i.  \nTo assess whether MOFPED and URA effectively undertake Macroeconomic Policy, Fiscal Policy and Strategic Budgeting.  \nii.  \nTo assess whether the entity budgets are prepared and organized in line with the budgeting guidelines, Programme strategies and NDP III.  \niii.  \nTo ascertain whether the approved institutional budgets are sufficient to deliver on their core activities/ services.  \niv. To assess whether financial management and service delivery activities are implemented in line with the established legislation, policies, guidelines and procedures.  \nv. To establish whether MDA\u2019s timely generates appropriate, comprehensive and transparent financial reports and these reports are acted upon as per the established PFM policies. \n16", "metadata": {"headings": [{"headings_0": {"content": "2.2.1 Specific Audit Objectives", "page": 23, "level": 3}}, {"headings_1": {"content": "2.2 Audit Objective", "page": 23, "level": 3}}, [{"headings_0": {"content": "2.2.1 Specific Audit Objectives", "page": 23, "level": 3}}, {"headings_1": {"content": "2.2 Audit Objective", "page": 23, "level": 3}}]], "page": 23, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "2.3 Audit Questions", "metadata": {"headings": [{"headings_0": {"content": "2.3 Audit Questions", "page": 24, "level": 3}}, {"headings_1": {"content": "2.2.1 Specific Audit Objectives", "page": 23, "level": 3}}], "page": 24, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "There were various audit/ assessment questions assigned to each individual entities as per the Public Financial Management Reporting Framework to facilitate data collection and analysis so as to address the specific audit objectives along the whole budget cycle. Ministry of Finance Planning and Economic Development (MOFPED) was assigned fifty-three (53) questions, Uganda Revenue Authority (URA) forty-six (46), the 3 MDA\u2019s (Ministry of Health, Ministry of Works and Transport; and Ministry of Water and Environment) were assigned forty-three (43) questions each and Parliamentary Commission (PC) ten (10) questions. The detailed assessment questions per the core PFM processes and sub-processes are detailed in Appendix", "metadata": {"headings": [{"headings_0": {"content": "2.3 Audit Questions", "page": 24, "level": 3}}, {"headings_1": {"content": "2.2.1 Specific Audit Objectives", "page": 23, "level": 3}}], "page": 24, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "II.", "metadata": {"headings": [{"headings_0": {"content": "II.", "page": 24, "level": 3}}, {"headings_1": {"content": "2.3 Audit Questions", "page": 24, "level": 3}}], "page": 24, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "2.4", "metadata": {"headings": [{"headings_0": {"content": "II.", "page": 24, "level": 3}}, {"headings_1": {"content": "2.3 Audit Questions", "page": 24, "level": 3}}], "page": 24, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Basis for selection of the PFM Entities", "metadata": {"headings": [{"headings_0": {"content": "Basis for selection of the PFM Entities", "page": 24, "level": 3}}, {"headings_1": {"content": "II.", "page": 24, "level": 3}}], "page": 24, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The entities selected for the PFM pilot audit had a total budget significance of UGX. 8,349.84 Bn constituting 15.89% of the approved national budget of UGX. 52,547.758 Bn for the FY 2022/2023. Therefore, the total budget significance of the selected individual entities to the approved national budget informed the basis for selection of the pilot PFM entities for the assessment as indicated below;", "metadata": {"headings": [{"headings_0": {"content": "Basis for selection of the PFM Entities", "page": 24, "level": 3}}, {"headings_1": {"content": "II.", "page": 24, "level": 3}}], "page": 24, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Table 2: Showing the budget significance as one of the selection criteria for the PFM Pilot", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing the budget significance as one of the selection criteria for the PFM Pilot", "page": 24, "level": 1}}, {"headings_1": {"content": "Basis for selection of the PFM Entities", "page": 24, "level": 3}}], "page": 24, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "entities", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing the budget significance as one of the selection criteria for the PFM Pilot", "page": 24, "level": 1}}, {"headings_1": {"content": "Basis for selection of the PFM Entities", "page": 24, "level": 3}}], "page": 24, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["**URA**", "539.83", "1.027313"], ["**MoFPED**", "2,638.55", "5.021242"], ["**MoWT**", "957.35", "1.821867"], ["**MoWE**", "1,508.88", "2.871445"], ["**MoH**", "1,790.25", "3.406901"], ["**Parliament**", "914.98", "1.741235"], ["**TOTAL**", "8,349.84", "15.89"], ["**Total National Budget**", "52,547.76", "100"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing the budget significance as one of the selection criteria for the PFM Pilot", "page": 24, "level": 1}}, {"headings_1": {"content": "Basis for selection of the PFM Entities", "page": 24, "level": 3}}], "page": 24, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Selected PFM institutions", "Approved Budget UGX (Bn)", "% of the cumulative budget"], "type": "table"}}, {"content": "Source: OAG Analysis of National Budget Performance IFMIS data for FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG Analysis of National Budget Performance IFMIS data for FY 2022/2023", "page": 24, "level": 1}}, {"headings_1": {"content": "Table 2: Showing the budget significance as one of the selection criteria for the PFM Pilot", "page": 24, "level": 1}}], "page": 24, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "In addition, the above entities were also selected based on their role in ensuring an effective and efficient PFM system such as MOFPED, URA and Parliament which are regarded as core institutions. The three (03) MDA\u2019s were selected because they are key service delivery institutions and play a critical role in the implementation and realization of Sustainable Development Goal targets as per the National Indicator Framework (NIF). \n2.5", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG Analysis of National Budget Performance IFMIS data for FY 2022/2023", "page": 24, "level": 1}}, {"headings_1": {"content": "Table 2: Showing the budget significance as one of the selection criteria for the PFM Pilot", "page": 24, "level": 1}}, [{"headings_0": {"content": "Source: OAG Analysis of National Budget Performance IFMIS data for FY 2022/2023", "page": 24, "level": 1}}, {"headings_1": {"content": "Table 2: Showing the budget significance as one of the selection criteria for the PFM Pilot", "page": 24, "level": 1}}]], "page": 24, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Data Collection Methods (DCM)", "metadata": {"headings": [{"headings_0": {"content": "Data Collection Methods (DCM)", "page": 24, "level": 3}}, {"headings_1": {"content": "Source: OAG Analysis of National Budget Performance IFMIS data for FY 2022/2023", "page": 24, "level": 1}}], "page": 24, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Data was collected from various sources through a combination of both quantitative and qualitative approaches. The Public Financial Management Reporting Framework (PFMRF) tool was deployed to the selected government entities during data collection. The tool was used together with other data collection methods which included the following; \n17", "metadata": {"headings": [{"headings_0": {"content": "Data Collection Methods (DCM)", "page": 24, "level": 3}}, {"headings_1": {"content": "Source: OAG Analysis of National Budget Performance IFMIS data for FY 2022/2023", "page": 24, "level": 1}}, [{"headings_0": {"content": "Data Collection Methods (DCM)", "page": 24, "level": 3}}, {"headings_1": {"content": "Source: OAG Analysis of National Budget Performance IFMIS data for FY 2022/2023", "page": 24, "level": 1}}]], "page": 24, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "2.5.1 Documents Review", "metadata": {"headings": [{"headings_0": {"content": "2.5.1 Documents Review", "page": 25, "level": 3}}, {"headings_1": {"content": "Data Collection Methods (DCM)", "page": 24, "level": 3}}], "page": 25, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "I reviewed secondary data sources to summarize information in line with each assessment question. Some of the documents reviewed included the following; NDPIII, Annual and Quarterly GDP projections, Fiscal Risk Statement FY 2022/2023, Debt Sustainability Analysis Report December, 2022, Economic Growth outlook for FY 2022/2023 and the medium term, Macroeconomic forecasts for the annual budget, Domestic revenue forecasts FY 2022/2023, Domestic Revenue Performance reports FY 2022/2023, Memorandum of Economic and Financial policies, PEFA Assessment Report 2022, among others. The details of the documents reviewed and purpose are included in Appendix III.", "metadata": {"headings": [{"headings_0": {"content": "2.5.1 Documents Review", "page": 25, "level": 3}}, {"headings_1": {"content": "Data Collection Methods (DCM)", "page": 24, "level": 3}}], "page": 25, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "2.5.2 Interviews", "metadata": {"headings": [{"headings_0": {"content": "2.5.2 Interviews", "page": 25, "level": 3}}, {"headings_1": {"content": "2.5.1 Documents Review", "page": 25, "level": 3}}], "page": 25, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "I conducted interviews with various key officials to corroborate information from documents reviewed. These included; Accounting Officers, Human Resource Officers, Economists and Statisticians, M&E officers/ professionals, Head of Accounts, Project Accountants, and Heads of various departments at various implementation levels to understand the underlying root causes for identified performance gaps. The details of the key interview persons and purpose for the interviews are detailed in", "metadata": {"headings": [{"headings_0": {"content": "2.5.2 Interviews", "page": 25, "level": 3}}, {"headings_1": {"content": "2.5.1 Documents Review", "page": 25, "level": 3}}], "page": 25, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Appendix IV.", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV.", "page": 25, "level": 3}}, {"headings_1": {"content": "2.5.2 Interviews", "page": 25, "level": 3}}], "page": 25, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "2.5.3 Physical inspections", "metadata": {"headings": [{"headings_0": {"content": "2.5.3 Physical inspections", "page": 25, "level": 3}}, {"headings_1": {"content": "Appendix IV.", "page": 25, "level": 3}}], "page": 25, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "I also carried out field inspections to establish the existence, functionality and the level of achievement of planned entity targets in line with the set annual performance targets and establish the reasons for none achievement of the desired targets. In addition, physical observations were conducted on undertaken procurement of certain goods to establish whether the quality, quantity and cost were commensurate with what was defined in the statement of requirements by the users and delivered within the agreed time as per the contractual commitments. \n2.6", "metadata": {"headings": [{"headings_0": {"content": "2.5.3 Physical inspections", "page": 25, "level": 3}}, {"headings_1": {"content": "Appendix IV.", "page": 25, "level": 3}}, [{"headings_0": {"content": "2.5.3 Physical inspections", "page": 25, "level": 3}}, {"headings_1": {"content": "Appendix IV.", "page": 25, "level": 3}}]], "page": 25, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Limitation of the PFM Assessment", "metadata": {"headings": [{"headings_0": {"content": "Limitation of the PFM Assessment", "page": 25, "level": 3}}, {"headings_1": {"content": "2.5.3 Physical inspections", "page": 25, "level": 3}}], "page": 25, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic Development (MoFPED) is the entity responsible for Public Financial Management (PFM) rules and regulations and centralizes most of the control functions over the key phases of the PFM cycle. As a policy provider, it controls the operations of other related entities.", "metadata": {"headings": [{"headings_0": {"content": "Limitation of the PFM Assessment", "page": 25, "level": 3}}, {"headings_1": {"content": "2.5.3 Physical inspections", "page": 25, "level": 3}}], "page": 25, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "However, the scope of the audit did not include the assessment of the functioning of other related key entities that contribute to the implementation of the PFM core processes such as National Planning Authority (NPA), Office of the Prime Minister (SDG Secretariat and disaster preparedness), Uganda Bureau of Statistics (UBOS), Ministry of Education and Sports, Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) among others which are under the control of these selected PFM institutions yet it is possible that the PFM risks which are identified in the core PFM entities and line MDA\u2019s may be influenced by performance gaps or poor functioning of the system in other related entities. This limited identification of PFM system risks to the assessed entities rather than the system as a whole (holistically) to enable \n18 \nmaking of evidence based recommendation to address any bottlenecks to the PFM system performance.", "metadata": {"headings": [{"headings_0": {"content": "Limitation of the PFM Assessment", "page": 25, "level": 3}}, {"headings_1": {"content": "2.5.3 Physical inspections", "page": 25, "level": 3}}, [{"headings_0": {"content": "Limitation of the PFM Assessment", "page": 25, "level": 3}}, {"headings_1": {"content": "2.5.3 Physical inspections", "page": 25, "level": 3}}], [{"headings_0": {"content": "Limitation of the PFM Assessment", "page": 25, "level": 3}}, {"headings_1": {"content": "2.5.3 Physical inspections", "page": 25, "level": 3}}]], "page": 25, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "2.7 Data analysis", "metadata": {"headings": [{"headings_0": {"content": "2.7 Data analysis", "page": 26, "level": 3}}, {"headings_1": {"content": "Limitation of the PFM Assessment", "page": 25, "level": 3}}], "page": 26, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The data was analyzed using both qualitative and quantitative approaches. Qualitative data (NDPIII and Strategic plan objectives, annual planned activities and outputs of a capital development and recurrent nature, domesticated SDGs and disaster preparedness plans) was collected and analyzed using methods such as comparative analysis to establish their link to the National comprehensive development planning framework and Agenda 2030. \nQuantitative data (total budgets, total receipts, percentage of unabsorbed funds, ratio of arrears, targets, payroll value, procurement costs, supplementary budgets and others) was collected and analyzed using descriptive statistics (visually displaying data in tables as percentages and counts). \nIn addition, the PFM excel based tool was used for data analysis where for each assessment question, a level of performance was selected which was then graded and automatically converted into a dashboard/ graphical presentation of the assessment results. The performance grading for each assessment question was based on the following criteria as indicated in the table below:", "metadata": {"headings": [{"headings_0": {"content": "2.7 Data analysis", "page": 26, "level": 3}}, {"headings_1": {"content": "Limitation of the PFM Assessment", "page": 25, "level": 3}}, [{"headings_0": {"content": "2.7 Data analysis", "page": 26, "level": 3}}, {"headings_1": {"content": "Limitation of the PFM Assessment", "page": 25, "level": 3}}], [{"headings_0": {"content": "2.7 Data analysis", "page": 26, "level": 3}}, {"headings_1": {"content": "Limitation of the PFM Assessment", "page": 25, "level": 3}}]], "page": 26, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Table 3: Showing PFM indicator performance assessment levels across the whole budget cycle during the FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Showing PFM indicator performance assessment levels across the whole budget cycle during the FY 2022/2023", "page": 26, "level": 1}}, {"headings_1": {"content": "2.7 Data analysis", "page": 26, "level": 3}}], "page": 26, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": [["**No Grade**", "Indicator not applicable for assessment"], ["**0**", "No evidence of indicator performance by the MDA"], ["**1**", "Limited evidence on indicator performance with major gaps"], ["**2**", "Un satisfactory indicator performance with noted gaps"], ["**3**", "Fairly satisfactory indicator Performance with minor gaps"], ["**4**", "Satisfactory indicator performance by the MDA"]], "metadata": {"headings": [{"headings_0": {"content": "Table 3: Showing PFM indicator performance assessment levels across the whole budget cycle during the FY 2022/2023", "page": 26, "level": 1}}, {"headings_1": {"content": "2.7 Data analysis", "page": 26, "level": 3}}], "page": 26, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Grading Category/ Levels", "Grade Interpretation/ Comment"], "type": "table"}}, {"content": "Source: OAG PFM process indicator performance grading system", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG PFM process indicator performance grading system", "page": 26, "level": 1}}, {"headings_1": {"content": "Table 3: Showing PFM indicator performance assessment levels across the whole budget cycle during the FY 2022/2023", "page": 26, "level": 1}}], "page": 26, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The grading further categorized the average performance of key processes as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG PFM process indicator performance grading system", "page": 26, "level": 1}}, {"headings_1": {"content": "Table 3: Showing PFM indicator performance assessment levels across the whole budget cycle during the FY 2022/2023", "page": 26, "level": 1}}], "page": 26, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Table 4: Showing the performance grading for key processes and integration of SDGs into PFM Processes", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing the performance grading for key processes and integration of SDGs into PFM Processes", "page": 26, "level": 1}}, {"headings_1": {"content": "Source: OAG PFM process indicator performance grading system", "page": 26, "level": 1}}], "page": 26, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": [["**Risk Area**", "0 \u2264 Performance Grade<1", "Very High Risk Area"], ["**Risk Area**", "1 \u2264 Performance Grade < 2", "High Risk Area"], ["", "2 \u2264 Performance Grade <3", "Medium Risk Area"], ["3 \u2264 Performance Grade <4", "Low Risk Area", null], ["", "Performance Grade = 4", "No Risks"], ["", "No grade assigned for this key question or for all of the key questions under this process", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing the performance grading for key processes and integration of SDGs into PFM Processes", "page": 26, "level": 1}}, {"headings_1": {"content": "Source: OAG PFM process indicator performance grading system", "page": 26, "level": 1}}], "page": 26, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Risk denomination", "Performance grade", "Grading category"], "type": "table"}}, {"content": "19", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing the performance grading for key processes and integration of SDGs into PFM Processes", "page": 26, "level": 1}}, {"headings_1": {"content": "Source: OAG PFM process indicator performance grading system", "page": 26, "level": 1}}], "page": 26, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Source: OAG performance grading system for the key processes and Integration of SDGs", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG performance grading system for the key processes and Integration of SDGs", "page": 27, "level": 1}}, {"headings_1": {"content": "Table 4: Showing the performance grading for key processes and integration of SDGs into PFM Processes", "page": 26, "level": 1}}], "page": 27, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "i nto", "metadata": {"headings": [{"headings_0": {"content": "i nto", "page": 27, "level": 1}}, {"headings_1": {"content": "Source: OAG performance grading system for the key processes and Integration of SDGs", "page": 27, "level": 1}}], "page": 27, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "PFM Processes \nThe interpretation and conclusions on analysis of results/dashboard (graphical) PFM process performance in terms of risk categorization was denoted by the following;", "metadata": {"headings": [{"headings_0": {"content": "i nto", "page": 27, "level": 1}}, {"headings_1": {"content": "Source: OAG performance grading system for the key processes and Integration of SDGs", "page": 27, "level": 1}}, [{"headings_0": {"content": "i nto", "page": 27, "level": 1}}, {"headings_1": {"content": "Source: OAG performance grading system for the key processes and Integration of SDGs", "page": 27, "level": 1}}]], "page": 27, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "Risk area below this line"], ["", "Target performance grade"]], "metadata": {"headings": [{"headings_0": {"content": "i nto", "page": 27, "level": 1}}, {"headings_1": {"content": "Source: OAG performance grading system for the key processes and Integration of SDGs", "page": 27, "level": 1}}], "page": 27, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "20", "metadata": {"headings": [{"headings_0": {"content": "i nto", "page": 27, "level": 1}}, {"headings_1": {"content": "Source: OAG performance grading system for the key processes and Integration of SDGs", "page": 27, "level": 1}}], "page": 27, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "CHAPTER THREE", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER THREE", "page": 28, "level": 3}}, {"headings_1": {"content": "i nto", "page": 27, "level": 1}}], "page": 28, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "3.0", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER THREE", "page": 28, "level": 3}}, {"headings_1": {"content": "i nto", "page": 27, "level": 1}}], "page": 28, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "AUDIT FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "AUDIT FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 28, "level": 3}}, {"headings_1": {"content": "CHAPTER THREE", "page": 28, "level": 3}}], "page": 28, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "This chapter presents the results of the assessment, audit findings, conclusions and recommendations of the critical PFM processes made to further enhance performance of the core PFM institutions and MDAs in the implementation of the PFM system to deliver services to the citizens of Uganda. \n3.1", "metadata": {"headings": [{"headings_0": {"content": "AUDIT FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 28, "level": 3}}, {"headings_1": {"content": "CHAPTER THREE", "page": 28, "level": 3}}, [{"headings_0": {"content": "AUDIT FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 28, "level": 3}}, {"headings_1": {"content": "CHAPTER THREE", "page": 28, "level": 3}}]], "page": 28, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Overall Performance of Government PFM system Processes", "metadata": {"headings": [{"headings_0": {"content": "Overall Performance of Government PFM system Processes", "page": 28, "level": 3}}, {"headings_1": {"content": "AUDIT FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 28, "level": 3}}], "page": 28, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The budget cycle/process aims to ensure that resources are allocated to meet national socio-economic priorities and to improve the quality and effectiveness of spending within sustainable fiscal limits. \nOn the basis of the methodology and assessment criteria used, the average overall PFM Government performance based on the selected entities during the financial year 2022/23 was 3.0 which is fairly satisfactory performance. The overall performance is an average of all the key processes assessed. \nThe performance score is above the risk line area of 2 but below the performance target grade of 4. The overall Government performance of the PFM key processes is presented in the figure 2 below;", "metadata": {"headings": [{"headings_0": {"content": "Overall Performance of Government PFM system Processes", "page": 28, "level": 3}}, {"headings_1": {"content": "AUDIT FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 28, "level": 3}}, [{"headings_0": {"content": "Overall Performance of Government PFM system Processes", "page": 28, "level": 3}}, {"headings_1": {"content": "AUDIT FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 28, "level": 3}}], [{"headings_0": {"content": "Overall Performance of Government PFM system Processes", "page": 28, "level": 3}}, {"headings_1": {"content": "AUDIT FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 28, "level": 3}}]], "page": 28, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Figure 2: Showing Government performance along each PFM process", "metadata": {"headings": [{"headings_0": {"content": "Figure 2: Showing Government performance along each PFM process", "page": 28, "level": 2}}, {"headings_1": {"content": "Overall Performance of Government PFM system Processes", "page": 28, "level": 3}}], "page": 28, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Figure 2 Showing Government performance along each PFM process for the for the FY 2022/2023.  \nFY 2022/2023 \nSource: OAG PFM performance assessment tool dashboard results for the FY 2022/2023 \nFrom figure above, it can be observed that Budget Approval had the highest score of 3.2, indicating a relatively effective functioning PFM process across the sampled Government institutions. In addition, Accounting, Reporting, and Oversight performance was at 3.1, indicating a strong framework for financial transparency and accountability by Government of Uganda. However, the PFM system assessment indicated major weaknesses in Budget preparation; Macroeconomic Policy, Fiscal \n21 \nPolicy and Strategic Budgeting; as well as Financial Management and Service Delivery, with scores of 2.8, 2.9 and 2.8 respectively. \nThe factors explaining the performance of these processes are presented as follows: \n3.2", "metadata": {"headings": [{"headings_0": {"content": "Figure 2: Showing Government performance along each PFM process", "page": 28, "level": 2}}, {"headings_1": {"content": "Overall Performance of Government PFM system Processes", "page": 28, "level": 3}}, [{"headings_0": {"content": "Figure 2: Showing Government performance along each PFM process", "page": 28, "level": 2}}, {"headings_1": {"content": "Overall Performance of Government PFM system Processes", "page": 28, "level": 3}}], [{"headings_0": {"content": "Figure 2: Showing Government performance along each PFM process", "page": 28, "level": 2}}, {"headings_1": {"content": "Overall Performance of Government PFM system Processes", "page": 28, "level": 3}}], [{"headings_0": {"content": "Figure 2: Showing Government performance along each PFM process", "page": 28, "level": 2}}, {"headings_1": {"content": "Overall Performance of Government PFM system Processes", "page": 28, "level": 3}}], [{"headings_0": {"content": "Figure 2: Showing Government performance along each PFM process", "page": 28, "level": 2}}, {"headings_1": {"content": "Overall Performance of Government PFM system Processes", "page": 28, "level": 3}}], [{"headings_0": {"content": "Figure 2: Showing Government performance along each PFM process", "page": 28, "level": 2}}, {"headings_1": {"content": "Overall Performance of Government PFM system Processes", "page": 28, "level": 3}}], [{"headings_0": {"content": "Figure 2: Showing Government performance along each PFM process", "page": 28, "level": 2}}, {"headings_1": {"content": "Overall Performance of Government PFM system Processes", "page": 28, "level": 3}}]], "page": 28, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Macroeconomic Policy, Fiscal Policy, and Strategic Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Macroeconomic Policy, Fiscal Policy, and Strategic Budgeting", "page": 29, "level": 3}}, {"headings_1": {"content": "Figure 2: Showing Government performance along each PFM process", "page": 28, "level": 2}}], "page": 29, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "PFMA, 2015 Section 18 (1)(a) states that the Minister 7 shall, by the end of February and October of each financial year, make a report to Parliament on the current and projected state of the economy. \nI assessed the effectiveness of Macroeconomic Policy, Fiscal Policy and Strategic Budgeting and observed that, while the process demonstrated fairly satisfactory overall performance with a score of 2.9, below the defined performance threshold (Grade < 4), the underlying dominant root causes for the suboptimal national-level performance for the PFM process were Policy and legal framework as well as Communication and stakeholder management where each accounted for 50% of the dominant root causes. This emphasizes that the problem at hand is a result of a combination of deficiencies in both the policy and legal framework; and communication and stakeholder management. \nIn addition, the figure below highlights core PFM institutional (MoFPED and URA) scores that contributed to the overall Government aggregated performance under the Macroeconomic Policy, Fiscal Policy and Strategic Budgeting process;", "metadata": {"headings": [{"headings_0": {"content": "Macroeconomic Policy, Fiscal Policy, and Strategic Budgeting", "page": 29, "level": 3}}, {"headings_1": {"content": "Figure 2: Showing Government performance along each PFM process", "page": 28, "level": 2}}, [{"headings_0": {"content": "Macroeconomic Policy, Fiscal Policy, and Strategic Budgeting", "page": 29, "level": 3}}, {"headings_1": {"content": "Figure 2: Showing Government performance along each PFM process", "page": 28, "level": 2}}], [{"headings_0": {"content": "Macroeconomic Policy, Fiscal Policy, and Strategic Budgeting", "page": 29, "level": 3}}, {"headings_1": {"content": "Figure 2: Showing Government performance along each PFM process", "page": 28, "level": 2}}]], "page": 29, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Figure 3: Showing Government performance on Macroeconomic policy, fiscal policy and strategic budgeting PFM process for the FY 2022/23", "metadata": {"headings": [{"headings_0": {"content": "Figure 3: Showing Government performance on Macroeconomic policy, fiscal policy and strategic budgeting PFM process for the FY 2022/23", "page": 29, "level": 2}}, {"headings_1": {"content": "Macroeconomic Policy, Fiscal Policy, and Strategic Budgeting", "page": 29, "level": 3}}], "page": 29, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Ministry of Finance", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance", "page": 29, "level": 3}}, {"headings_1": {"content": "Figure 3: Showing Government performance on Macroeconomic policy, fiscal policy and strategic budgeting PFM process for the FY 2022/23", "page": 29, "level": 2}}], "page": 29, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Revenue Authority", "metadata": {"headings": [{"headings_0": {"content": "Revenue Authority", "page": 29, "level": 3}}, {"headings_1": {"content": "Ministry of Finance", "page": 29, "level": 3}}], "page": 29, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "01234", "metadata": {"headings": [{"headings_0": {"content": "Revenue Authority", "page": 29, "level": 3}}, {"headings_1": {"content": "Ministry of Finance", "page": 29, "level": 3}}], "page": 29, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["**2.9**", ""], ["**3.0**", null]], "metadata": {"headings": [{"headings_0": {"content": "Revenue Authority", "page": 29, "level": 3}}, {"headings_1": {"content": "Ministry of Finance", "page": 29, "level": 3}}], "page": 29, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 29, "level": 1}}, {"headings_1": {"content": "Revenue Authority", "page": 29, "level": 3}}], "page": 29, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The average performance score of 2.9 is majorly explained by the following factors; \n7 In this Act unless the context otherwise requires \u2014 \u201cMinister\u201d means the Minister responsible for finance \n22 \nDuring the assessment of this process, I observed the following good practices;", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 29, "level": 1}}, {"headings_1": {"content": "Revenue Authority", "page": 29, "level": 3}}, [{"headings_0": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 29, "level": 1}}, {"headings_1": {"content": "Revenue Authority", "page": 29, "level": 3}}], [{"headings_0": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 29, "level": 1}}, {"headings_1": {"content": "Revenue Authority", "page": 29, "level": 3}}], [{"headings_0": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 29, "level": 1}}, {"headings_1": {"content": "Revenue Authority", "page": 29, "level": 3}}]], "page": 29, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "- MoFPED prepared the National Budget Framework Paper (NBFP) for FY 2022/23 \u2013 FY 2026/27 by 31 st December 2021 in compliance with the deadline set in the PFMA. The theme for the NBFP was \u201cFull Monetization of the Ugandan Economy through Commercial Agriculture, Industrialization, Expanding and Broadening Services, Digital Transformation and Market Access.\u201d The same was submitted and approved by parliament on 25th January 2023.", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 29, "level": 1}}, {"headings_1": {"content": "Revenue Authority", "page": 29, "level": 3}}], "page": 30, "document_name": "Public Financial Management System Thematic Report 2023", "type": "list"}}, {"content": "- The Medium-term forecasts were done for the main fiscal indicators, e.g., revenue by type, expenditure, fiscal deficit (budget balance), and underlying assumptions. These forecasts formed part of the budget documentation submitted to Parliament.", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 29, "level": 1}}, {"headings_1": {"content": "Revenue Authority", "page": 29, "level": 3}}], "page": 30, "document_name": "Public Financial Management System Thematic Report 2023", "type": "list"}}, {"content": "However, the following were the observed PFM risks;", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 29, "level": 1}}, {"headings_1": {"content": "Revenue Authority", "page": 29, "level": 3}}], "page": 30, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "3.2.1 Debt Sustainability", "metadata": {"headings": [{"headings_0": {"content": "3.2.1 Debt Sustainability", "page": 30, "level": 3}}, {"headings_1": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 29, "level": 1}}], "page": 30, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "According to section 42 (1) (2) of the PFMA 2015 (as amended) states that the Minister shall be responsible for the management of the public debt, guarantees, and any other financial liabilities of Government. Additionally, the Minister shall, by 1st April, prepare and submit to Parliament a detailed report of the preceding financial year, on the management of the public debt, guarantees and the other financial liabilities of Government. \nDebt Sustainability analysis is primarily conducted during the formulation of macroeconomic policies when assessing the broader economic context, as it involves evaluating the country's ability to manage and sustain its debt levels within the macroeconomic framework. \nThis analysis helps policymakers understand the implications of debt on the overall economy, assesses the risks associated with borrowing, and guides decisions related to fiscal policy, including budget planning and allocation of resources, as its debt that is used to finance the fiscal deficit of the budget.", "metadata": {"headings": [{"headings_0": {"content": "3.2.1 Debt Sustainability", "page": 30, "level": 3}}, {"headings_1": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 29, "level": 1}}, [{"headings_0": {"content": "3.2.1 Debt Sustainability", "page": 30, "level": 3}}, {"headings_1": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 29, "level": 1}}], [{"headings_0": {"content": "3.2.1 Debt Sustainability", "page": 30, "level": 3}}, {"headings_1": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 29, "level": 1}}]], "page": 30, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Debt to GDP Ratio", "metadata": {"headings": [{"headings_0": {"content": "Debt to GDP Ratio", "page": 30, "level": 3}}, {"headings_1": {"content": "3.2.1 Debt Sustainability", "page": 30, "level": 3}}], "page": 30, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The Debt to GDP ratio is a measure that compares what a country owes (total debt) and what it produces (manufactures or a service provided). The ratio reliably indicates a country\u2019s ability to pay back its debt. International Monetary Fund (IMF) recommends 50% as the point of safety for public debt. \nComputation of Uganda\u2019s Debt to GDP revealed a consistent linear growth over a period of five years and in the year under review, it was noted that the Debt to GDP decreased by 0.7% from 53.4% to 52.7% in the FYs 2021/22 and FY 2022/23 respectively. In order to maintain the Debt to GDP Ratio within sustainable limits, Government of Uganda developed a medium Term Debt Management Strategy (2022/2023-2025/2026). The graph below illustrates the trend; \n23", "metadata": {"headings": [{"headings_0": {"content": "Debt to GDP Ratio", "page": 30, "level": 3}}, {"headings_1": {"content": "3.2.1 Debt Sustainability", "page": 30, "level": 3}}, [{"headings_0": {"content": "Debt to GDP Ratio", "page": 30, "level": 3}}, {"headings_1": {"content": "3.2.1 Debt Sustainability", "page": 30, "level": 3}}], [{"headings_0": {"content": "Debt to GDP Ratio", "page": 30, "level": 3}}, {"headings_1": {"content": "3.2.1 Debt Sustainability", "page": 30, "level": 3}}]], "page": 30, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Figure 4: Showing Debt to GDP Ratio", "metadata": {"headings": [{"headings_0": {"content": "Figure 4: Showing Debt to GDP Ratio", "page": 31, "level": 3}}, {"headings_1": {"content": "Debt to GDP Ratio", "page": 30, "level": 3}}], "page": 31, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Source: Uganda Bureau of Statistics and DMFAS \nFrom the graph above, it can be observed that whereas Uganda\u2019s Debt to GDP ratio has reduced by 0.7% in the year under review this is still above the recommended 50% point of safety for public debt. It is further observed by the linear trend of the debt to GDP ratio over the years analysed to show an increasing trend in the medium term, which creates a risk factor of accumulation of unsustainable debt. \nA high debt-to-GDP ratio may make it more difficult for Government to pay both internal and external debt and may lead creditors to seek higher interest rates to compensate for financing risk due to likely default or unnecessary debt extension. \nFurther analysis of interest to total revenue ratio revealed for the year under review that 22.5% of the total domestic revenue collected (27.21Tn) was used to service interest payments above the benchmark of 14.6% in the Charter of Fiscal responsibility. This reduces the funds available for funding other critical Government expenditures. \nThe PSST explained that Government is aware of the increase in debt levels, as a result of the need to finance development projects. To maintain prudent and sustainable levels of public debt, Government is making efforts to reduce borrowing in the medium term, mostly by increasing tax revenues as well as re-purposing the budget to areas with large multiplier effects for economic growth. Note however that the debt to GDP ratio is projected to reduce to 49.3% in 2025/26 as stipulated in the charter for fiscal responsibility. \n24", "metadata": {"headings": [{"headings_0": {"content": "Figure 4: Showing Debt to GDP Ratio", "page": 31, "level": 3}}, {"headings_1": {"content": "Debt to GDP Ratio", "page": 30, "level": 3}}, [{"headings_0": {"content": "Figure 4: Showing Debt to GDP Ratio", "page": 31, "level": 3}}, {"headings_1": {"content": "Debt to GDP Ratio", "page": 30, "level": 3}}], [{"headings_0": {"content": "Figure 4: Showing Debt to GDP Ratio", "page": 31, "level": 3}}, {"headings_1": {"content": "Debt to GDP Ratio", "page": 30, "level": 3}}], [{"headings_0": {"content": "Figure 4: Showing Debt to GDP Ratio", "page": 31, "level": 3}}, {"headings_1": {"content": "Debt to GDP Ratio", "page": 30, "level": 3}}], [{"headings_0": {"content": "Figure 4: Showing Debt to GDP Ratio", "page": 31, "level": 3}}, {"headings_1": {"content": "Debt to GDP Ratio", "page": 30, "level": 3}}], [{"headings_0": {"content": "Figure 4: Showing Debt to GDP Ratio", "page": 31, "level": 3}}, {"headings_1": {"content": "Debt to GDP Ratio", "page": 30, "level": 3}}]], "page": 31, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Figure 4: Showing Debt to GDP Ratio", "page": 31, "level": 3}}], "page": 32, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "I advised the PSST to put in place measures to effectively implement the medium term Debt management Strategy (2022/2023-2025/2026) to ensure that level of public debt remains sustainable both in the medium and long term.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Figure 4: Showing Debt to GDP Ratio", "page": 31, "level": 3}}], "page": 32, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "3.2.1 Absence of formal process for tax revenue forecasting", "metadata": {"headings": [{"headings_0": {"content": "3.2.1 Absence of formal process for tax revenue forecasting", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], "page": 32, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Section 13(8) of the PFMA, 2015 requires that the annual budget shall be based on sound analysis and forecasts of macroeconomic developments and fiscal prospects. In addition, section 13(9)(c) requires that the annual budget shall supply detailed information on recent fiscal developments and forecasts of revenue among others for the period determined by the Minister. \nThrough interviews with the principal economist at the macroeconomic policy department at MoFPED, it was noted that URA is the technical advisor to MoFPED and it is charged with the responsibility of forecasting revenue during budget preparation process. Whereas I observed correspondences between URA and MoFPED regarding revenue forecasting, there were no formal established processes or standards at URA to guide the tax revenue forecast preparation process.  \nThis was attributed to lack of policy/ guidelines for tax revenue forecasting. This poses a risk on the accuracy, consistency and completeness of the revenue forecasts shared with MoFPED for consolidation.", "metadata": {"headings": [{"headings_0": {"content": "3.2.1 Absence of formal process for tax revenue forecasting", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}, [{"headings_0": {"content": "3.2.1 Absence of formal process for tax revenue forecasting", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}]], "page": 32, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "The Accounting Officer of URA explained that the revenue forecasting process within URA is undertaken by the Research and Innovations Division in the IT Department and overseen by the Assistant Commissioner. The team is composed of a Manager and a Supervisor who consultatively and work through the models to arrive at the forecasts. These are eventually shared with the Ministry.  \nThe guidelines and standards for the forecasting process are not yet in place however the work will commence in January 2024 and is expected to be completed by Dec 2024 after due engagement with all the stakeholders including the Ministry of Finance, Planning and Economic Development.", "metadata": {"headings": [{"headings_0": {"content": "3.2.1 Absence of formal process for tax revenue forecasting", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], "page": 32, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3.2.1 Absence of formal process for tax revenue forecasting", "page": 32, "level": 3}}], "page": 32, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer of URA to develop and implement tax revenue forecasting policy/guidelines in consultation with MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3.2.1 Absence of formal process for tax revenue forecasting", "page": 32, "level": 3}}], "page": 32, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "3.2.2 No evidence of discussion of Macro-fiscal sensitivity analysis by the parliamentary budget committee", "metadata": {"headings": [{"headings_0": {"content": "3.2.2 No evidence of discussion of Macro-fiscal sensitivity analysis by the parliamentary budget committee", "page": 32, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], "page": 32, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Section 9(3) of the PFMA, 2015 requires that the Minister shall for each financial year prepare a Budget Framework Paper which shall be consistent with the National Development Plan and with the Charter for Fiscal Responsibility. According to section 9(4) of the PFMA, 2015 states that the BFP shall include the fiscal risk statement which among others shall contain the budget sensitivity analysis. \n25 \nThe budget sensitivity analysis is carried out to assess the fiscal impact of the selected macroeconomic risks (Reduction in real GDP, exchange rate volatility, and volatility of commodity prices on imports). Changes in macroeconomic conditions can affect the fiscal accounts to varying degrees. Of particular note is the susceptibility of revenue estimates to alterations in macroeconomic assumptions, as these changes directly affect the tax base. \nThrough review of the fiscal risk statement for FY2022/2023, I noted that whereas MoFPED developed macro-fiscal (budget) sensitivity analysis providing different alternative scenarios accounting for shocks and other buffer cases, there was no evidence that these results were discussed by the parliamentary budget committee during the budget process of discussing the budget framework paper as required by section 9(8) of the PFMA, 2015. \nThis was attributed to the inadequate sensitization of members of the parliamentary budget committee on the importance of the fiscal risk statement. \nFailure to comprehensively discuss the fiscal risk statement which includes the budget sensitivity analysis and its results could result in unpreparedness for economic uncertainties, uninformed decision-making and missed opportunities for contingency planning. \nThe PSST explained that it was true that budget sensitivity analysis was used to estimate possible deviation from the budget due to changes in macroeconomic assumptions are done every year and mitigation measures identified to ensure prudent macroeconomic management and budget credibility. However, consideration is being done at the policy making and decision making levels to engage in discussion with key stakeholders for an all-inclusive analysis.", "metadata": {"headings": [{"headings_0": {"content": "3.2.2 No evidence of discussion of Macro-fiscal sensitivity analysis by the parliamentary budget committee", "page": 32, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}, [{"headings_0": {"content": "3.2.2 No evidence of discussion of Macro-fiscal sensitivity analysis by the parliamentary budget committee", "page": 32, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "3.2.2 No evidence of discussion of Macro-fiscal sensitivity analysis by the parliamentary budget committee", "page": 32, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "3.2.2 No evidence of discussion of Macro-fiscal sensitivity analysis by the parliamentary budget committee", "page": 32, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "3.2.2 No evidence of discussion of Macro-fiscal sensitivity analysis by the parliamentary budget committee", "page": 32, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "3.2.2 No evidence of discussion of Macro-fiscal sensitivity analysis by the parliamentary budget committee", "page": 32, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "3.2.2 No evidence of discussion of Macro-fiscal sensitivity analysis by the parliamentary budget committee", "page": 32, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}]], "page": 32, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "3.2.2 No evidence of discussion of Macro-fiscal sensitivity analysis by the parliamentary budget committee", "page": 32, "level": 8}}], "page": 33, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "I advised the PSST to consider prioritizing discussing the results of the Budget sensitivity analysis with all the relevant stakeholders specifically parliament so as to ensure that the parliamentary budget committee is adequately sensitized on the relevance of the fiscal risk statement to facilitate an evidence based budget approval process.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "3.2.2 No evidence of discussion of Macro-fiscal sensitivity analysis by the parliamentary budget committee", "page": 32, "level": 8}}], "page": 33, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "3.2.3 Incomplete Macro Economic assumptions", "metadata": {"headings": [{"headings_0": {"content": "3.2.3 Incomplete Macro Economic assumptions", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], "page": 33, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Schedule 3 of the PFMA, 2015 requires that the medium term macroeconomic forecast shall indicate the actual, estimated, and projections covering the previous two financial years, the current financial year, and the next five financial years and shall indicate in respect of each financial year the following economic variables\u2014 (a) the average and year end gross domestic product; (b) the rate of inflation (average and year-end); (c) the rate of employment and unemployment; (d) the average and year end exchange rate; (e) the interest rates; and (f) the money supply. \nI noted that the Macroeconomic assumptions included in the budget only cover a select few indicators of GDP and inflation. There was no evidence to show that indicators such as interest rates to explain the performance of the economy through monetary policy measures in place, exchange rates and employment rates were \n26 \nconsidered. I noted that the indicators used in the year under review and the proceeding years were incomprehensive as detailed in the table1 below;", "metadata": {"headings": [{"headings_0": {"content": "3.2.3 Incomplete Macro Economic assumptions", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}, [{"headings_0": {"content": "3.2.3 Incomplete Macro Economic assumptions", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], [{"headings_0": {"content": "3.2.3 Incomplete Macro Economic assumptions", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], [{"headings_0": {"content": "3.2.3 Incomplete Macro Economic assumptions", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}]], "page": 33, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Table 5: Showing Macroeconomic assumptions used in short and medium term forecasts", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing Macroeconomic assumptions used in short and medium term forecasts", "page": 34, "level": 1}}, {"headings_1": {"content": "3.2.3 Incomplete Macro Economic assumptions", "page": 33, "level": 3}}], "page": 34, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": [["**Nominal GDP at Market Prices (UGX Bn)**", "139, 689", "147,96 2", "151,648", "167,3 71", "186,632", "209,481", "232,808", "262,092"], ["**Real MP GDP growth**", "3.0%", "3.4%", "3.8%", "6.0%", "6.5%", "7.0%", "7.4%", "7.6%"], ["**Headline Inflation (period average)**", "2.3%", "2.5%", "2.7%", "4.6%", "5.2%", "5.3%", "3.9%", "5.0%"], ["**Core Inflation (period average)**", "2.3%", "3.5%", "2.4%", "3.4%", "5.0%", "5.3%", "3.6%", "5.0%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing Macroeconomic assumptions used in short and medium term forecasts", "page": 34, "level": 1}}, {"headings_1": {"content": "3.2.3 Incomplete Macro Economic assumptions", "page": 33, "level": 3}}], "page": 34, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Macroecono mic Assumption s", "Outt urn 201 9/2 0", "Outtu rn 2020 /21", "Projected Outturn 2021/22", "Proje ction 2022 /23", "Projectio n 2023/24", "Projection 2024/25", "Projecti on 2025/2 6", "Projection 2026/27"], "type": "table"}}, {"content": "Source; Budget framework paper FY 2022/20223", "metadata": {"headings": [{"headings_0": {"content": "Source; Budget framework paper FY 2022/20223", "page": 34, "level": 1}}, {"headings_1": {"content": "Table 5: Showing Macroeconomic assumptions used in short and medium term forecasts", "page": 34, "level": 1}}], "page": 34, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Ignoring key indicators like interest rates and employment rates may hinder a comprehensive understanding of the economic landscape, limiting the Government's ability to implement targeted and well-informed policies.", "metadata": {"headings": [{"headings_0": {"content": "Source; Budget framework paper FY 2022/20223", "page": 34, "level": 1}}, {"headings_1": {"content": "Table 5: Showing Macroeconomic assumptions used in short and medium term forecasts", "page": 34, "level": 1}}], "page": 34, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "The PSST explained that the macroeconomic policy department uses an economy- wide model and a macroeconomic framework that has many possible economic indicators including interest rates, exchange rates and labour (employment supply and demand). The indicators that are included in the published budget books are only a selection of those considered relevant to facilitate budget discussions with stakeholders. It is also important to note that some indicators that are forecasted e.g. exchange rates are deliberately not published to avoid possible speculation which can be detrimental for economic management. Otherwise, all the variables in the model are used in economic analysis and policy-decision making, ensuring that the likelihood of inaccurate predictions is minimized. As highlighted by audit, the accuracy of economic projections has considerably increased over the years with minimal margins of error.", "metadata": {"headings": [{"headings_0": {"content": "Source; Budget framework paper FY 2022/20223", "page": 34, "level": 1}}, {"headings_1": {"content": "Table 5: Showing Macroeconomic assumptions used in short and medium term forecasts", "page": 34, "level": 1}}], "page": 34, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Audit Comment", "metadata": {"headings": [{"headings_0": {"content": "Audit Comment", "page": 34, "level": 3}}, {"headings_1": {"content": "Source; Budget framework paper FY 2022/20223", "page": 34, "level": 1}}], "page": 34, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Whereas the PSST explained that the macroeconomic policy department uses an economy-wide model with all the possible economic indicators, interactions with the macroeconomic modelling system used by MoFPED indicated that there was no evidence of inclusion of exchange rates, interest rates and level of employment data.", "metadata": {"headings": [{"headings_0": {"content": "Audit Comment", "page": 34, "level": 3}}, {"headings_1": {"content": "Source; Budget framework paper FY 2022/20223", "page": 34, "level": 1}}], "page": 34, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Audit Comment", "page": 34, "level": 3}}], "page": 34, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "I advised the PSST to consider including exchange rates, interest rates and level of employment as assumptions in the forecasting model. For macroeconomic \n27 \nmanagement purposes, such indicators may not be included in the public budget policy documents to avoid distortions by speculators.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Audit Comment", "page": 34, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Audit Comment", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Audit Comment", "page": 34, "level": 3}}]], "page": 34, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "3.2.4 Absence of explanations on variances from prior year forecasts", "metadata": {"headings": [{"headings_0": {"content": "3.2.4 Absence of explanations on variances from prior year forecasts", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 35, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Schedule 3 of the PFMA, 2015 requires that the medium term fiscal forecast shall cover the previous two financial years, the current financial year, and the next five financial years. Explanations to any variations are considered relevant for stakeholders understanding of forecasts and actual performance. \nI noted that although MOFPED prepared Medium-term forecasts for the main fiscal indicators, I.e., revenue by type, expenditure, fiscal deficit (budget balance), and underlying macroeconomic assumptions which formed part of the budget documentation sent to Parliament, the information presented in the budget documents, did not provide any explanation for the deviations between prior year forecasts and actual fiscal out-turns. Below is a table indicating the variances between the forecasts and the actual performance of some of the fiscal indicators.", "metadata": {"headings": [{"headings_0": {"content": "3.2.4 Absence of explanations on variances from prior year forecasts", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "3.2.4 Absence of explanations on variances from prior year forecasts", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}]], "page": 35, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Table 6: Showing deviations between forecasts and actual performance", "metadata": {"headings": [{"headings_0": {"content": "Table 6: Showing deviations between forecasts and actual performance", "page": 35, "level": 1}}, {"headings_1": {"content": "3.2.4 Absence of explanations on variances from prior year forecasts", "page": 35, "level": 3}}], "page": 35, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": [["**2019/20**", "Revenues  and grants", "22.547", "18.074", "4.473", "19.84"], [null, "Expenditure", "33.111", "28.347", "4.764", "14.39"], [null, "Fiscal balance", "10.564", "10.273", "0.291", "2.75"], ["**2020/21**", "Revenues  and grants.", "23.530", "21.239", "2.291", "9.74"], [null, "Expenditure", "36.563", "35.802", "0.761", "2.08"], [null, "Fiscal balance", "13.034", "14.564", "1.53", "11.74"], ["**2021/22**", "Revenues  and grants", "23.850", "22.993", "0.857", "3.59"], [null, "Expenditure", "34.233", "34.967", "(734)", "(2.14)"], [null, "Fiscal balance", "10.383", "11.973", "1.59", "15.31"]], "metadata": {"headings": [{"headings_0": {"content": "Table 6: Showing deviations between forecasts and actual performance", "page": 35, "level": 1}}, {"headings_1": {"content": "3.2.4 Absence of explanations on variances from prior year forecasts", "page": 35, "level": 3}}], "page": 35, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Financial year", "Category", "Forecast UGX (Tn)", "Actual performance UGX (Tn)", "Variance UGX (Tn)", "% Variance"], "type": "table"}}, {"content": "Source: OAG analysis of the Background to the budgets and Macroeconomic and fiscal", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG analysis of the Background to the budgets and Macroeconomic and fiscal", "page": 35, "level": 1}}, {"headings_1": {"content": "Table 6: Showing deviations between forecasts and actual performance", "page": 35, "level": 1}}], "page": 35, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "performance reports for the years analyzed.", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG analysis of the Background to the budgets and Macroeconomic and fiscal", "page": 35, "level": 1}}, {"headings_1": {"content": "Table 6: Showing deviations between forecasts and actual performance", "page": 35, "level": 1}}], "page": 35, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "From the table above, it can be observed that the trend in the variances of the three parameters of revenue and grants, expenditure, and fiscal balance across the three financial years indicates accuracy of forecasts. In terms of revenues and grants, there is a consistent overestimation, with the percentage variance decreasing from 19.84% in 2019/20 to 3.59% in 2021/22. This suggests a potential learning curve in refining revenue forecasting accuracy over time. On the other hand, the variances in expenditure show a decreasing trend, moving from 14.39% in 2019/20 to -2.14% in 2021/22, indicating an improvement in predicting and managing actual spending. The fiscal balance variances exhibit fluctuation, with an increase from 2.75% in 2019/20 to 15.31% in 2021/22. This suggests challenges in consistently aligning revenue and expenditure forecasts, impacting the overall fiscal balance. The negative variance in expenditure in 2021/22 signals potential risks such as underestimation of necessary spending. \n28 \nAbsence of explanations for deviations from prior year forecasts during preparation of the budget estimates compromises transparency in arriving at the forecasted values, and hinders effective decision-making in the budgeting process. \nThe PSST stated that the explanations of the deviations are included in the half-year and annual macroeconomic and fiscal performance reports produced every year and submitted to parliament. The annual report also includes a section which provides explanation of compliance or otherwise with the Charter for Fiscal Responsibility. These documents are complementary to the budget documents that are submitted to parliament. Therefore, it is true that the budget documents do not provide detailed explanations of variations between forecasted and actual figures of revenues, expenditures, and fiscal balance but explanations are included in the semi-annual and annual macroeconomic and fiscal reports.", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG analysis of the Background to the budgets and Macroeconomic and fiscal", "page": 35, "level": 1}}, {"headings_1": {"content": "Table 6: Showing deviations between forecasts and actual performance", "page": 35, "level": 1}}, [{"headings_0": {"content": "Source: OAG analysis of the Background to the budgets and Macroeconomic and fiscal", "page": 35, "level": 1}}, {"headings_1": {"content": "Table 6: Showing deviations between forecasts and actual performance", "page": 35, "level": 1}}], [{"headings_0": {"content": "Source: OAG analysis of the Background to the budgets and Macroeconomic and fiscal", "page": 35, "level": 1}}, {"headings_1": {"content": "Table 6: Showing deviations between forecasts and actual performance", "page": 35, "level": 1}}], [{"headings_0": {"content": "Source: OAG analysis of the Background to the budgets and Macroeconomic and fiscal", "page": 35, "level": 1}}, {"headings_1": {"content": "Table 6: Showing deviations between forecasts and actual performance", "page": 35, "level": 1}}]], "page": 35, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Source: OAG analysis of the Background to the budgets and Macroeconomic and fiscal", "page": 35, "level": 1}}], "page": 36, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "I advised the PSST to ensure that a statement for deviations between Medium Term forecasts and actual performance is included in the BFP at the time of preparing the budget for evidence based decision making purposes. \n3.2.5 Non alignment of the budget estimates with the strategic plan cost", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Source: OAG analysis of the Background to the budgets and Macroeconomic and fiscal", "page": 35, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Source: OAG analysis of the Background to the budgets and Macroeconomic and fiscal", "page": 35, "level": 1}}]], "page": 36, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "estimates", "metadata": {"headings": [{"headings_0": {"content": "estimates", "page": 36, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], "page": 36, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "A comparison of the approved budget estimates of the sampled entities with the strategic plan cost estimates indicated significant variations to facilitate implementation of outputs/ activities to deliver on the strategic plan/programme actions. For the entities to effectively implement the strategic plans, the operational plans must be in tandem with the strategic plans in terms of, objectives, performance targets/ indicators and funding requirements to facilitate achievement of the strategic actions. \nReview of the entities\u2019 budget estimates for FY 2022/2023 and the respective strategic plans (2020/2021 \u2013 2024/2025) indicated inconsistencies in the funding requirements for the year under review to implement activities to deliver on strategic plan objectives. Details are shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "estimates", "page": 36, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}, [{"headings_0": {"content": "estimates", "page": 36, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}]], "page": 36, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Table 7: Showing the comparison between the strategic plan estimates and the approved budget estimates for the FY2022/2023", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Showing the comparison between the strategic plan estimates and the approved budget estimates for the FY2022/2023", "page": 36, "level": 1}}, {"headings_1": {"content": "estimates", "page": 36, "level": 5}}], "page": 36, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": [["**URA**", "546.94", "539.83", "7.10", "1.30"], ["**MoFPED**", "2,588.21", "2,638.55", "(50.34)", "(1.95)"], ["**MoWT**", "3,905.16", "957.35", "2,947.81", "75.48"], ["**MoWE**", "5,073.08", "1,508.88", "3,564.20", "70.26"], ["**MoH**", "1,880.59", "1,790.25", "90.34", "4.80"], ["**Parliament**", "1,096.48", "914.98", "181.50", "16.55"], ["**TOTAL**", "**15,090.45**", "**8,349.84**", "**6,740.60**", "**44.67**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 7: Showing the comparison between the strategic plan estimates and the approved budget estimates for the FY2022/2023", "page": 36, "level": 1}}, {"headings_1": {"content": "estimates", "page": 36, "level": 5}}], "page": 36, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Entity", "Strategic plan cost estimate FY2022/2023 (UGX. Bn) A", "Approved budget estimates FY 2022/2023 (UGX. Bn) B", "Variance (UGX. Bn) (A-B)", "% variance ((A- B)/A)\\*100"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Showing the comparison between the strategic plan estimates and the approved budget estimates for the FY2022/2023", "page": 36, "level": 1}}, {"headings_1": {"content": "estimates", "page": 36, "level": 5}}], "page": 36, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Source: OAG analysis of strategic plans and approved budget estimates for FY2022/2023", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG analysis of strategic plans and approved budget estimates for FY2022/2023", "page": 37, "level": 1}}, {"headings_1": {"content": "Table 7: Showing the comparison between the strategic plan estimates and the approved budget estimates for the FY2022/2023", "page": 36, "level": 1}}], "page": 37, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "From the table above, it was observed that the entities\u2019 operational plans were costed below their respective strategic plans for the period under review. The analysis indicated significant variances between the entities\u2019 annual work plans and the strategic plans estimate of 44.67%. Analysis indicated the greatest variance with MoWE and MoWT of 70% and 76% respectively which were key to the achievement of the budget theme for the year. \nI noted lack of harmonization between the costing of the NDPIII priorities and the MTEF ceilings issued to entities by MoFPED. MoFPED does not put into consideration the strategic plan estimates while designing the indicative Planning Figures (IPFs) for the entities. This may negatively impact the achievement of the programme objectives over the medium term period. \nThe PSST agreed with the audit finding and noted that the issue was discovered during the Analysis of BFPs to ascertain the level of adherence to the guidelines for the transition to Programme MTEF. It was attributed to the limited participation/ representation of Votes in programme working group meetings during preparation of PIAPS. Accordingly, the Ministry of Finance, Planning and Economic Development has engaged the National Planning Authority which has promised to revise the mapping of Votes especially Local Governments across the programmes and the PIAPS to ensure specific challenges are addressed and facilitate effective resource allocation.", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG analysis of strategic plans and approved budget estimates for FY2022/2023", "page": 37, "level": 1}}, {"headings_1": {"content": "Table 7: Showing the comparison between the strategic plan estimates and the approved budget estimates for the FY2022/2023", "page": 36, "level": 1}}, [{"headings_0": {"content": "Source: OAG analysis of strategic plans and approved budget estimates for FY2022/2023", "page": 37, "level": 1}}, {"headings_1": {"content": "Table 7: Showing the comparison between the strategic plan estimates and the approved budget estimates for the FY2022/2023", "page": 36, "level": 1}}], [{"headings_0": {"content": "Source: OAG analysis of strategic plans and approved budget estimates for FY2022/2023", "page": 37, "level": 1}}, {"headings_1": {"content": "Table 7: Showing the comparison between the strategic plan estimates and the approved budget estimates for the FY2022/2023", "page": 36, "level": 1}}]], "page": 37, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "Source: OAG analysis of strategic plans and approved budget estimates for FY2022/2023", "page": 37, "level": 1}}], "page": 37, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer of MOFPED to liaise with NPA and the respective Accounting Officers to evaluate the possibility of regular review of the strategic planning documents (strategic plan, PIAP) to ensure that their MTEF ceilings are aligned with BFP projections in the medium term so as to facilitate work plan implementation and attain the strategic actions.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "Source: OAG analysis of strategic plans and approved budget estimates for FY2022/2023", "page": 37, "level": 1}}], "page": 37, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "3.3 Budget Preparation.", "metadata": {"headings": [{"headings_0": {"content": "3.3 Budget Preparation.", "page": 37, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], "page": 37, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Section 13 (6) of the PFMA, 2015 states that the annual budget shall be consistent with the National Development Plan, the Charter for Fiscal Responsibility and the Budget Framework Paper. In addition, section 13 (7) of the PFMA, 2015 requires that the annual budget shall be accompanied by a certificate of compliance of the annual budget of the previous financial year issued by the National Planning Authority. \nI assessed the effectiveness of the budget preparation process for the six (6) institutions to determine whether; their budget proposals are aligned to the NDPIII, Medium Term Expenditure Frameworks (MTEFs) and other statements of Government expenditure policy, core sectoral SDGs are reflected in their budget proposals in compliance with the budget preparation procedures among other indicators. \nThe assessment results for the budget preparation process indicated an overall average score of 2.8 which is considered medium risk implying unsatisfactory \n30 \nindicator performance with noted gaps. The dominant root cause for the underperformance under budget preparation process was policy and legal framework.  \nThe performance of the Government PFM Budget preparation process based on the selected entities is indicated in the figure below; \nFigure 5: Showing the performance of the PFM budget preparation process by", "metadata": {"headings": [{"headings_0": {"content": "3.3 Budget Preparation.", "page": 37, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}, [{"headings_0": {"content": "3.3 Budget Preparation.", "page": 37, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "3.3 Budget Preparation.", "page": 37, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "3.3 Budget Preparation.", "page": 37, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "3.3 Budget Preparation.", "page": 37, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "3.3 Budget Preparation.", "page": 37, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}]], "page": 37, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Government institutions", "metadata": {"headings": [{"headings_0": {"content": "Government institutions", "page": 38, "level": 2}}, {"headings_1": {"content": "3.3 Budget Preparation.", "page": 37, "level": 3}}], "page": 38, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Ministry of Finance", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance", "page": 38, "level": 1}}, {"headings_1": {"content": "Government institutions", "page": 38, "level": 2}}], "page": 38, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "01234 2.9", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance", "page": 38, "level": 1}}, {"headings_1": {"content": "Government institutions", "page": 38, "level": 2}}], "page": 38, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Revenue Authority 2.8", "metadata": {"headings": [{"headings_0": {"content": "Revenue Authority 2.8", "page": 38, "level": 1}}, {"headings_1": {"content": "Ministry of Finance", "page": 38, "level": 1}}], "page": 38, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Ministry of Health", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Health", "page": 38, "level": 1}}, {"headings_1": {"content": "Revenue Authority 2.8", "page": 38, "level": 1}}], "page": 38, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "3.0", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Health", "page": 38, "level": 1}}, {"headings_1": {"content": "Revenue Authority 2.8", "page": 38, "level": 1}}], "page": 38, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Ministry of Water and Environment", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Water and Environment", "page": 38, "level": 1}}, {"headings_1": {"content": "Ministry of Health", "page": 38, "level": 1}}], "page": 38, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "2.6", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Water and Environment", "page": 38, "level": 1}}, {"headings_1": {"content": "Ministry of Health", "page": 38, "level": 1}}], "page": 38, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Ministry of Works and Transport", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Works and Transport", "page": 38, "level": 1}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 38, "level": 1}}], "page": 38, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "2.9 \nassessment [MDA-4] tool No dashboard grade results for the FY 2022/2023 Source:  \nOAG  \nPFM  \nperformance", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Works and Transport", "page": 38, "level": 1}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 38, "level": 1}}, [{"headings_0": {"content": "Ministry of Works and Transport", "page": 38, "level": 1}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 38, "level": 1}}]], "page": 38, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "The average performance score of 2.8 is majorly explained by the following factors; During the assessment of the PFM budget preparation process for the assessed Government institutions, I observed the following good practices;  \ni)  \nAlignment of budget spending priorities to the strategic plan, NDP III and other key policies and policy priorities.  \nii)  \nCompliance with the budget preparation procedures in terms of legal requirements, budget calendar and budget classification among others.  \niii) Extensive consultations during the budget preparation process with the key stakeholders such as the Civil society, MoFPED, Private Sector, Development Partners (Private sector foundation Uganda-PSFU), Project Preparation Committee, media, Programme Working Groups among others.  \niv)  \nDomestication of SDGs as per the consolidated National planning development framework and the responsibilities/ targets allocated to various contributors of the NDPIII programmes in their respective strategic plans, PIAPs and work plans for implementation. \nThe following were, however, the observed PFM risks;", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Works and Transport", "page": 38, "level": 1}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 38, "level": 1}}, [{"headings_0": {"content": "Ministry of Works and Transport", "page": 38, "level": 1}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 38, "level": 1}}]], "page": 38, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "3.3.1 Underfunding of the contingency fund", "metadata": {"headings": [{"headings_0": {"content": "3.3.1 Underfunding of the contingency fund", "page": 38, "level": 3}}, {"headings_1": {"content": "Ministry of Works and Transport", "page": 38, "level": 1}}], "page": 38, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Section 26 of the PFMA 2015 as amended establishes the contingency fund in which an amount equivalent to 0.5% of the appropriated annual budget of Government of \n31 \nthe previous financial year is replenished to respond to natural disasters/ emergencies. \nI noted consistent underfunding of the contingency fund for the prior years and period under review as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "3.3.1 Underfunding of the contingency fund", "page": 38, "level": 3}}, {"headings_1": {"content": "Ministry of Works and Transport", "page": 38, "level": 1}}, [{"headings_0": {"content": "3.3.1 Underfunding of the contingency fund", "page": 38, "level": 3}}, {"headings_1": {"content": "Ministry of Works and Transport", "page": 38, "level": 1}}], [{"headings_0": {"content": "3.3.1 Underfunding of the contingency fund", "page": 38, "level": 3}}, {"headings_1": {"content": "Ministry of Works and Transport", "page": 38, "level": 1}}], [{"headings_0": {"content": "3.3.1 Underfunding of the contingency fund", "page": 38, "level": 3}}, {"headings_1": {"content": "Ministry of Works and Transport", "page": 38, "level": 1}}]], "page": 38, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Table 8; Showing underfunding of the contingency fund", "metadata": {"headings": [{"headings_0": {"content": "Table 8; Showing underfunding of the contingency fund", "page": 39, "level": 1}}, {"headings_1": {"content": "3.3.1 Underfunding of the contingency fund", "page": 38, "level": 3}}], "page": 39, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": [["**2020/21**", "202.44", "62.07", "62.07", "140.37", "31%"], ["**2021/22**", "227.47", "62.07", "290.37", "-62.9", "128%"], ["**2022/23**", "223.89", "62.07", "62.07", "161.82", "28%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 8; Showing underfunding of the contingency fund", "page": 39, "level": 1}}, {"headings_1": {"content": "3.3.1 Underfunding of the contingency fund", "page": 38, "level": 3}}], "page": 39, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["FY", "Required appropriation to the Contingency fund - UGX Bn A", "Initial Appropriation to the Contingency Fund \u2013 UGX Bn B", "Revised appropriation to the Contingency fund - UGX Bn C", "Variance in appropriation - UGX Bn", "% Funding C/A"], "type": "table"}}, {"content": "Source; OAG Analysis of the IFMS data, Budget estimates FY 2022/2023 and the PFMA, 2015 \nResults from table above indicate that over the years, the initial appropriation to the Contingency Fund remained constant at UGX.62.07 Bn, below the required 0.5% of the appropriated Government annual budget of the previous financial year. \nFor FY 2021/22, I noted that out of UGX.227.47 Bn required from the Contingencies fund, UGX.290.37 Bn was appropriated. The difference of UGX.62.9 Bn arose due to the COVID-19 supplementary funding to finance activities to stop the transmission of the disease. \nUnderfunding of the contingency fund poses risks of failure to adequately respond to emergencies, increased borrowing in case emergency situations occur thereby impacting the Government's ability to handle unforeseen events effectively. \nThe PSST noted that the underfunding of the Fund is due to inadequate revenue inflows. However, as noted in the assessment, some funds are usually allocated each financial year. It is hoped that full funding will be provided in the medium term as revenue inflows improve.", "metadata": {"headings": [{"headings_0": {"content": "Table 8; Showing underfunding of the contingency fund", "page": 39, "level": 1}}, {"headings_1": {"content": "3.3.1 Underfunding of the contingency fund", "page": 38, "level": 3}}, [{"headings_0": {"content": "Table 8; Showing underfunding of the contingency fund", "page": 39, "level": 1}}, {"headings_1": {"content": "3.3.1 Underfunding of the contingency fund", "page": 38, "level": 3}}], [{"headings_0": {"content": "Table 8; Showing underfunding of the contingency fund", "page": 39, "level": 1}}, {"headings_1": {"content": "3.3.1 Underfunding of the contingency fund", "page": 38, "level": 3}}], [{"headings_0": {"content": "Table 8; Showing underfunding of the contingency fund", "page": 39, "level": 1}}, {"headings_1": {"content": "3.3.1 Underfunding of the contingency fund", "page": 38, "level": 3}}], [{"headings_0": {"content": "Table 8; Showing underfunding of the contingency fund", "page": 39, "level": 1}}, {"headings_1": {"content": "3.3.1 Underfunding of the contingency fund", "page": 38, "level": 3}}]], "page": 39, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Table 8; Showing underfunding of the contingency fund", "page": 39, "level": 1}}], "page": 39, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "I advised the PSST to put in place measures that will adequately meet funding requirements of the Contingency Fund as required by Law.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Table 8; Showing underfunding of the contingency fund", "page": 39, "level": 1}}], "page": 39, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "3.3.2 Approval of supplementary funding without matching revenue", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Approval of supplementary funding without matching revenue", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], "page": 39, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Section 25(1) of the Public Finance and Accountability Act (PFMA) as amended 2020 states that the total supplementary expenditure that requires additional resources over and above what is approved by Parliament shall not exceed 3% of the total approved budget for that financial year, without the approval of Parliament. \nDuring the financial year ended 30 th June, 2023, supplementary funding totaling UGX.1.4Tn, which accounted for 2.99% of the maximum 3% allowable by law. However, it was observed that the source of this additional funding wasn't clearly \n32 \noutlined before approval by parliament, leading to a situation where the government's approved expenditure budget was higher than the approved revenue estimates. \nApproval of supplementary budgets without a corresponding increase in revenue/ financing is attributed to weaknesses in law regarding approval of supplementary expenditure which leads to increased funding gap affecting the earlier budget objectives and plans. \nThe PSST explained that the Ministry going forward has reviewed the approval process of supplementary to only consider requests that are either self-funded or present the supplementary to Parliament with a corresponding source of funding. Previous requests were based on budget suppression which was straining the Votes and other budgeted activities.", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Approval of supplementary funding without matching revenue", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}, [{"headings_0": {"content": "3.3.2 Approval of supplementary funding without matching revenue", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], [{"headings_0": {"content": "3.3.2 Approval of supplementary funding without matching revenue", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], [{"headings_0": {"content": "3.3.2 Approval of supplementary funding without matching revenue", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], [{"headings_0": {"content": "3.3.2 Approval of supplementary funding without matching revenue", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], [{"headings_0": {"content": "3.3.2 Approval of supplementary funding without matching revenue", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}]], "page": 39, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "3.3.2 Approval of supplementary funding without matching revenue", "page": 39, "level": 3}}], "page": 40, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "I advised the PSST to expedite the review of the approval process of the supplementary budgets to ensure that there is a corresponding source of funding for any approved supplementary expenditure to avoid budget distortions. \n3.3.3 Partial alignment of the annual budget with the long term objectives as", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "3.3.2 Approval of supplementary funding without matching revenue", "page": 39, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "3.3.2 Approval of supplementary funding without matching revenue", "page": 39, "level": 3}}]], "page": 40, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "set out in the NDPIII", "metadata": {"headings": [{"headings_0": {"content": "set out in the NDPIII", "page": 40, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}], "page": 40, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Through the review of the Certificate of Compliance (CoC) to the annual budget FY 2022/2023 issued by NPA; I noted that there was partial alignment of the BFP intermediate outcomes and targets to those in the NDPIII. The table below shows the BFP alignment to NDPIII of the five (05) entities as per the NPA assessment:", "metadata": {"headings": [{"headings_0": {"content": "set out in the NDPIII", "page": 40, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}], "page": 40, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Table 9: Showing level of alignment of the BFPs to the NDPIII", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing level of alignment of the BFPs to the NDPIII", "page": 40, "level": 1}}, {"headings_1": {"content": "set out in the NDPIII", "page": 40, "level": 3}}], "page": 40, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": [["**MoFPED**", "64%"], ["**MoWT**", "68.6%"], ["**URA**", "98.3%"], ["**MoH**", "36.4%"], ["**MoWE**", "48%"], ["**Cumulative Alignment.**", "**68%**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing level of alignment of the BFPs to the NDPIII", "page": 40, "level": 1}}, {"headings_1": {"content": "set out in the NDPIII", "page": 40, "level": 3}}], "page": 40, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Entity", "% Alignment"], "type": "table"}}, {"content": "Source: NPA CoC to the annual budget report FY 2022/2023. Parliament*: Not considered by NPA for assessment", "metadata": {"headings": [{"headings_0": {"content": "Source: NPA CoC to the annual budget report FY 2022/2023. Parliament*: Not considered by NPA for assessment", "page": 40, "level": 1}}, {"headings_1": {"content": "Table 9: Showing level of alignment of the BFPs to the NDPIII", "page": 40, "level": 1}}], "page": 40, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "From the table above, I noted that overall, there was a moderately satisfactory (68%) alignment of the budget framework paper to the NDP III. Only URA had a satisfactory performance of 98.3% while Ministry of Health (MoH) and Ministry of Water and Environment (MOWE) had unsatisfactory alignment at 36.4% and 48% respectively. \nThis was attributed to the reprioritization process to scale down the programme actions due to the limited budget. \nNone alignment of the spending priorities in the budget with the strategic plan, NDP III and other key policies limits attainment of the desired programme outcomes/ \n33 \nnational strategic objectives as indicated in the key policy documents of Government hence affecting service delivery to the intended beneficiaries", "metadata": {"headings": [{"headings_0": {"content": "Source: NPA CoC to the annual budget report FY 2022/2023. Parliament*: Not considered by NPA for assessment", "page": 40, "level": 1}}, {"headings_1": {"content": "Table 9: Showing level of alignment of the BFPs to the NDPIII", "page": 40, "level": 1}}, [{"headings_0": {"content": "Source: NPA CoC to the annual budget report FY 2022/2023. Parliament*: Not considered by NPA for assessment", "page": 40, "level": 1}}, {"headings_1": {"content": "Table 9: Showing level of alignment of the BFPs to the NDPIII", "page": 40, "level": 1}}], [{"headings_0": {"content": "Source: NPA CoC to the annual budget report FY 2022/2023. Parliament*: Not considered by NPA for assessment", "page": 40, "level": 1}}, {"headings_1": {"content": "Table 9: Showing level of alignment of the BFPs to the NDPIII", "page": 40, "level": 1}}], [{"headings_0": {"content": "Source: NPA CoC to the annual budget report FY 2022/2023. Parliament*: Not considered by NPA for assessment", "page": 40, "level": 1}}, {"headings_1": {"content": "Table 9: Showing level of alignment of the BFPs to the NDPIII", "page": 40, "level": 1}}], [{"headings_0": {"content": "Source: NPA CoC to the annual budget report FY 2022/2023. Parliament*: Not considered by NPA for assessment", "page": 40, "level": 1}}, {"headings_1": {"content": "Table 9: Showing level of alignment of the BFPs to the NDPIII", "page": 40, "level": 1}}]], "page": 40, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 41, "level": 3}}, {"headings_1": {"content": "Source: NPA CoC to the annual budget report FY 2022/2023. Parliament*: Not considered by NPA for assessment", "page": 40, "level": 1}}], "page": 41, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "I advised; \ni. Accounting Officer of NPA to conduct evidence based cost study to inform Government of the funding requirement needed over the NDP period to implement the entities\u2019 strategic interventions and facilitate achievement of the programme outcomes. The cost study by NPA should form the basis for the MTEF ceilings by MOFPED during preparation of key policy Government. \nii.  \nAccounting Officers of NPA and MOFPED to ensure that where revenue forecasts may not be sufficient to fund implementation of some strategic programme interventions in line with the cost study estimates due to limited resource envelop, a commitment should be made before plan implementation on unfunded priorities in the medium term to prevent actions such as budget repurposing/ reprioritization that may affect budget credibility/ lead to budget distortions. \n3.3.4 Failure to appropriately quantify the cost of SDG interventions in the", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 41, "level": 3}}, {"headings_1": {"content": "Source: NPA CoC to the annual budget report FY 2022/2023. Parliament*: Not considered by NPA for assessment", "page": 40, "level": 1}}, [{"headings_0": {"content": "Recommendations", "page": 41, "level": 3}}, {"headings_1": {"content": "Source: NPA CoC to the annual budget report FY 2022/2023. Parliament*: Not considered by NPA for assessment", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 41, "level": 3}}, {"headings_1": {"content": "Source: NPA CoC to the annual budget report FY 2022/2023. Parliament*: Not considered by NPA for assessment", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 41, "level": 3}}, {"headings_1": {"content": "Source: NPA CoC to the annual budget report FY 2022/2023. Parliament*: Not considered by NPA for assessment", "page": 40, "level": 1}}]], "page": 41, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "National Budget", "metadata": {"headings": [{"headings_0": {"content": "National Budget", "page": 41, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 41, "level": 3}}], "page": 41, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Uganda subscribes to the 2030 Agenda for Sustainable Development since its adoption in 2015. Government started implementation of this agenda through national planning, budgeting and implementation systems and frameworks. The agenda for sustainable development was meant to be achieved through the NDP III. \nThe national budget prepared should be consistent with the NDP III as required by Section 13 (6) of the PFMA, 2015. It is against this background that the SDGs are domesticated in the Annual budget of Government.", "metadata": {"headings": [{"headings_0": {"content": "National Budget", "page": 41, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 41, "level": 3}}, [{"headings_0": {"content": "National Budget", "page": 41, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 41, "level": 3}}]], "page": 41, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "I reviewed the SDG gap Analysis report issued by Office of the Prime Minister and it indicated that most of Uganda\u2019s policies and entity plans showcased a noticeable level of alignment with SDGs that is unintentional rather than active alignment, as a result there are no clearly earmarked funds specifically for SDGs. I also noted that the assessed entities appropriately considered the core Sustainable Development Goals (SDGs) in their strategic plans, annual work plans and Ministerial policy statements in terms of outputs. However, they were silent on the specific targets and indicators outlined in the SDG framework, a discrepancy also identified during the Mid-term review of the NDP III. \nFurthermore, I observed that although all the entities had domesticated the SDGs as per the consolidated National Planning Development Framework that stipulates responsibilities and targets to entities contributing to Government programs. With the exception of MoWE, none of the assessed entities provided evidence indicating internal allocation of responsibilities towards the domesticated SDGs. \nWhereas the Government of Uganda developed a National SDG Implementation Road Map (2020/21 \u2013 2024/25), it does not provide specific guidance to MALGs on planning, Monitoring and Evaluation of the SDG Interventions. \n34 \nFailure to quantify the cost of SDG interventions poses a risk of failing to achieve the desired indicator targets of the 2030 Agenda for sustainable development as it impedes the effective implementation and monitoring of SDGs.", "metadata": {"headings": [{"headings_0": {"content": "National Budget", "page": 41, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 41, "level": 3}}, [{"headings_0": {"content": "National Budget", "page": 41, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 41, "level": 3}}], [{"headings_0": {"content": "National Budget", "page": 41, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 41, "level": 3}}], [{"headings_0": {"content": "National Budget", "page": 41, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 41, "level": 3}}], [{"headings_0": {"content": "National Budget", "page": 41, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 41, "level": 3}}]], "page": 41, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "National Budget", "page": 41, "level": 3}}], "page": 42, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "I advised the SDG secretariat under the OPM to review the National SDG Implementation Road Map (2020/21 \u2013 2024/25) and provide specific guidance to MALGs on planning and budgeting, Monitoring and Evaluation of the SDG Interventions.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "National Budget", "page": 41, "level": 3}}], "page": 42, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "3.3.5 Under Budgeting of previous year (2021/2022) arrears in the FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "3.3.5 Under Budgeting of previous year (2021/2022) arrears in the FY 2022/2023", "page": 42, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}], "page": 42, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Section 21(2) of the of the PFMA, 2015 requires that a vote shall not take any credit from any local company or body unless it has no unpaid domestic arrears from a debt in a previous financial year; and it has capacity to pay for the expenditure from the approved estimates as appropriated by Parliament for that financial year. In addition, according to the budget execution circular FY 2022/2023 Para 27, Accounting Officers were urged to prioritize payment of arrears in quarter one on first in first out basis (FIFO) from the verified suppliers captured in the IFMS Arrears database. \nI analyzed data from the approved estimates for the FY 2022/2023, previous year\u2019s audited financial statements for the FY 2021/2022 and IFMS expenditure data which indicated that by the end of the FY 2021/2022, the reported total arrears were UGX.861,881,805,349 and the budget allocation in the FY 2022/2023 provided for only UGX.98,267,418,796 indicating a funding shortfall on domestic arrears of UGX.763,614,386,553 representing 88.6% variance as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "3.3.5 Under Budgeting of previous year (2021/2022) arrears in the FY 2022/2023", "page": 42, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}, [{"headings_0": {"content": "3.3.5 Under Budgeting of previous year (2021/2022) arrears in the FY 2022/2023", "page": 42, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}]], "page": 42, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Table 10: Showing performance of outstanding arrears against budget allocations.", "metadata": {"headings": [{"headings_0": {"content": "Table 10: Showing performance of outstanding arrears against budget allocations.", "page": 42, "level": 1}}, {"headings_1": {"content": "3.3.5 Under Budgeting of previous year (2021/2022) arrears in the FY 2022/2023", "page": 42, "level": 8}}], "page": 42, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": [["**MoFPED**", "473,153,820,661", "10,706,430,123", "462,447,390,538", "97.74"], ["**Parliament**", "-", "-", "-", "-"], ["**URA**", "124,848,391,310", "-", "124,848,391,310", "100.00"], ["**MOH**", "54,439,306,151", "11,518,463,673", "42,920,842,478", "78.84"], ["**MoWE**", "93,050,000,000", "16,136,032,000", "76,913,968,000", "82.66"], ["**MoWT**", "116,390,287,227", "59,906,493,000", "56,483,794,227", "48.53"], ["**TOTAL**", "**861,881,805,349**", "**98,267,418,796**", "**763,614,386,553**", "**88.60**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 10: Showing performance of outstanding arrears against budget allocations.", "page": 42, "level": 1}}, {"headings_1": {"content": "3.3.5 Under Budgeting of previous year (2021/2022) arrears in the FY 2022/2023", "page": 42, "level": 8}}], "page": 42, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Entity", "Outstanding Arrears FY2021/2022 (A)", "Budget Allocation for Arrears FY2022/2023 (B)", "Variance (A-B)=C", "% Variance (C/A \\*100)"], "type": "table"}}, {"content": "Source: OAG Analysis of Approved Budget estimates FY 2022/2023 and Audited Financial", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG Analysis of Approved Budget estimates FY 2022/2023 and Audited Financial", "page": 42, "level": 1}}, {"headings_1": {"content": "Table 10: Showing performance of outstanding arrears against budget allocations.", "page": 42, "level": 1}}], "page": 42, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Statements  \nfor FY2021/2022 \nFrom table above, it can be observed that whereas URA never budgeted for arrears, all other assessed entities had significantly low budgets for arrears. \n35 \nI computed the ratio of the prior year\u2019s domestic arrears (UGX.861,881,805,349) to revised budgeted for FY 2022/2023 (UGX.8,256,741,258,775) for the assessed six entities and observed a high ratio of 10.4%. \nFailure to budget for all the prior year\u2019s domestic arrears leads to work plan and budget distortions where funds meant for implementation of the approved work plan are reallocated or diverted to payment of unbudgeted arrears. The reallocation or diversion of funds to pay unbudgeted domestic arrears results into delayed implementation of other Government programmes or an increase of arrears or liabilities in those areas that experience shortfall due to reallocation of funds. \nThe Accounting Officers explained that based on the MTEF resource available during the FY, MoFPED allocates an amount to cover arrears for the following FY either in full or in part without holding consultations with the MDAs.", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG Analysis of Approved Budget estimates FY 2022/2023 and Audited Financial", "page": 42, "level": 1}}, {"headings_1": {"content": "Table 10: Showing performance of outstanding arrears against budget allocations.", "page": 42, "level": 1}}, [{"headings_0": {"content": "Source: OAG Analysis of Approved Budget estimates FY 2022/2023 and Audited Financial", "page": 42, "level": 1}}, {"headings_1": {"content": "Table 10: Showing performance of outstanding arrears against budget allocations.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Source: OAG Analysis of Approved Budget estimates FY 2022/2023 and Audited Financial", "page": 42, "level": 1}}, {"headings_1": {"content": "Table 10: Showing performance of outstanding arrears against budget allocations.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Source: OAG Analysis of Approved Budget estimates FY 2022/2023 and Audited Financial", "page": 42, "level": 1}}, {"headings_1": {"content": "Table 10: Showing performance of outstanding arrears against budget allocations.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Source: OAG Analysis of Approved Budget estimates FY 2022/2023 and Audited Financial", "page": 42, "level": 1}}, {"headings_1": {"content": "Table 10: Showing performance of outstanding arrears against budget allocations.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Source: OAG Analysis of Approved Budget estimates FY 2022/2023 and Audited Financial", "page": 42, "level": 1}}, {"headings_1": {"content": "Table 10: Showing performance of outstanding arrears against budget allocations.", "page": 42, "level": 1}}]], "page": 42, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "Source: OAG Analysis of Approved Budget estimates FY 2022/2023 and Audited Financial", "page": 42, "level": 1}}], "page": 43, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "I advised the PSST to ensure that the Accounting Officers regularly update the domestic arrears IFMS module with verified figures to inform national planning and budgeting for arrears in line with Government of Uganda domestic arrears strategy.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "Source: OAG Analysis of Approved Budget estimates FY 2022/2023 and Audited Financial", "page": 42, "level": 1}}], "page": 43, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "3.4 Budget Approval", "metadata": {"headings": [{"headings_0": {"content": "3.4 Budget Approval", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 43, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Section 14 of the Public Finance and Management Act, 2015 provides or elaborates the process of approval of the annual budget by Parliament. The Act requires Parliament to consider and approve the annual budget and work plan of Government for the next financial year, the Appropriation Bill and any other Bills that may be necessary to implement the annual budget by the 31 st of May of each year. \nOnce this is completed, the Minister responsible for Finance prepares the budget speech, which must be read by 15 th June. The signing of the Appropriations Bill by His Excellency the President completes the approval of the budget and gives clearance for the execution of the budget effective 1 st July. \nSection 25 (1) of the PFMA, 2015 (as amended) states that \u2018The total supplementary expenditure that requires additional resources over and above what is approved by Parliament shall not exceed 3% of the total approved budget for that financial year, without approval of Parliament. Section 25 (2) states that \u201cWhere funds are expended under subsection (1), supplementary estimates showing the sums spent shall be laid before parliament within four months after the money is spent.\u201d \nI assessed the Budget Approval process with a primary focus of evaluating the completeness and compliance of the budget submission with legal frameworks, the thoroughness of the budget debate, adherence to due process, and the sufficiency of the approved MDA budgets to support the delivery of core services. \nThe assessment results for the budget approval process indicated an overall average score of 3.2 which is considered low risk implying fairly satisfactory indicator \n36 \nperformance with minor gaps. The dominant root cause for the underperformance under budget approval process was policy and legal framework. \nThe performance of the Government PFM Budget approval process based on the selected entities is indicated in the figure below; \nFigure 6: Showing the performance of the PFM budget approval process by", "metadata": {"headings": [{"headings_0": {"content": "3.4 Budget Approval", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}, [{"headings_0": {"content": "3.4 Budget Approval", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], [{"headings_0": {"content": "3.4 Budget Approval", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], [{"headings_0": {"content": "3.4 Budget Approval", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], [{"headings_0": {"content": "3.4 Budget Approval", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], [{"headings_0": {"content": "3.4 Budget Approval", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], [{"headings_0": {"content": "3.4 Budget Approval", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], [{"headings_0": {"content": "3.4 Budget Approval", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], [{"headings_0": {"content": "3.4 Budget Approval", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}]], "page": 43, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Government institutions", "metadata": {"headings": [{"headings_0": {"content": "Government institutions", "page": 44, "level": 2}}, {"headings_1": {"content": "3.4 Budget Approval", "page": 43, "level": 3}}], "page": 44, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "01234", "metadata": {"headings": [{"headings_0": {"content": "Government institutions", "page": 44, "level": 2}}, {"headings_1": {"content": "3.4 Budget Approval", "page": 43, "level": 3}}], "page": 44, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Ministry of Finance", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance", "page": 44, "level": 4}}, {"headings_1": {"content": "Government institutions", "page": 44, "level": 2}}], "page": 44, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "3.5 Revenue Authority 4.0 \nParliament \n2.8", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance", "page": 44, "level": 4}}, {"headings_1": {"content": "Government institutions", "page": 44, "level": 2}}, [{"headings_0": {"content": "Ministry of Finance", "page": 44, "level": 4}}, {"headings_1": {"content": "Government institutions", "page": 44, "level": 2}}], [{"headings_0": {"content": "Ministry of Finance", "page": 44, "level": 4}}, {"headings_1": {"content": "Government institutions", "page": 44, "level": 2}}]], "page": 44, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Ministry of Health", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Health", "page": 44, "level": 4}}, {"headings_1": {"content": "Ministry of Finance", "page": 44, "level": 4}}], "page": 44, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "2.0", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Health", "page": 44, "level": 4}}, {"headings_1": {"content": "Ministry of Finance", "page": 44, "level": 4}}], "page": 44, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Ministry of Water and Environment", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Water and Environment", "page": 44, "level": 4}}, {"headings_1": {"content": "Ministry of Health", "page": 44, "level": 4}}], "page": 44, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "3.5", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Water and Environment", "page": 44, "level": 4}}, {"headings_1": {"content": "Ministry of Health", "page": 44, "level": 4}}], "page": 44, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Ministry of Works and Transport", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Works and Transport", "page": 44, "level": 4}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 44, "level": 4}}], "page": 44, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "3.5", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Works and Transport", "page": 44, "level": 4}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 44, "level": 4}}], "page": 44, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "[MDA-4] No grade", "metadata": {"headings": [{"headings_0": {"content": "[MDA-4] No grade", "page": 44, "level": 3}}, {"headings_1": {"content": "Ministry of Works and Transport", "page": 44, "level": 4}}], "page": 44, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 44, "level": 1}}, {"headings_1": {"content": "[MDA-4] No grade", "page": 44, "level": 3}}], "page": 44, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "During the assessment of the PFM budget approval process for the selected Government entities, I observed the following good practices; \ni) MoFPED submitted a comprehensive and complete budget proposal to parliament by 31 st March, 2022 for the FY 2022/23 as required by the PFMA for approval. The budget was submitted to parliament, debated and approved on 20 th May 2022. \nii) Parliament has technical staff attached to the Sectoral committees of Parliament, who support the committees to ably scrutinize, debate and amend the budget. The staff comprise of research assistants who are qualified Accountants, lawyers, Statisticians, Economists, Social scientists, financial analysts among others. \niii) Review of the budget process calendar showed that Parliament is involved in in-year budget and supplementary budget reviews. \niv) Submission of Budget documents was done in accordance with the defined timelines in the law. \nv) Parliamentary meetings and debates are open to the public. In addition, the debates on the budget are open to the mass media and are broadcasted on various Televisions and Radios as well as published in the print media (newspapers and other publications). \nHowever, the following were the observed PFM risks; \n37", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 44, "level": 1}}, {"headings_1": {"content": "[MDA-4] No grade", "page": 44, "level": 3}}, [{"headings_0": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 44, "level": 1}}, {"headings_1": {"content": "[MDA-4] No grade", "page": 44, "level": 3}}], [{"headings_0": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 44, "level": 1}}, {"headings_1": {"content": "[MDA-4] No grade", "page": 44, "level": 3}}], [{"headings_0": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 44, "level": 1}}, {"headings_1": {"content": "[MDA-4] No grade", "page": 44, "level": 3}}], [{"headings_0": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 44, "level": 1}}, {"headings_1": {"content": "[MDA-4] No grade", "page": 44, "level": 3}}], [{"headings_0": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 44, "level": 1}}, {"headings_1": {"content": "[MDA-4] No grade", "page": 44, "level": 3}}], [{"headings_0": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 44, "level": 1}}, {"headings_1": {"content": "[MDA-4] No grade", "page": 44, "level": 3}}], [{"headings_0": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 44, "level": 1}}, {"headings_1": {"content": "[MDA-4] No grade", "page": 44, "level": 3}}]], "page": 44, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "3.4.1 Non-Adherence by MoFPED to Parliamentary Budget recommendations", "metadata": {"headings": [{"headings_0": {"content": "3.4.1 Non-Adherence by MoFPED to Parliamentary Budget recommendations", "page": 45, "level": 3}}, {"headings_1": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 44, "level": 1}}], "page": 45, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Article 155 (41) of the Constitution of the Republic of Uganda, Section 12 and Section 13(4) of the Public Finance Management Act 2015(as amended); and Rule 148(2), 149(21 and 149(3) of the Rules of Procedure of Parliament, mandate the Budget Committee to among others examine, discuss and review policies, programmes and the annual budget estimates; and where necessary, make appropriate recommendations to Parliament. \nI observed from a review of the budget committee report for F/Y 2022/2023 that some of the recommendations made by Parliament during in-year budget reviews were not adhered to or complied with by MoFPED as some activities/ projects which were rejected by Parliament were funded and/or implemented by MoFPED without justification and authorization. \nFor instance, Parliament recommended that approval of UGX 86.4 billion GoU contribution to Munyonyo Commonwealth Resort and UGX 46.2Bn earmarked for payment of commitment fees for low-performing loans/projects should be withheld or halted, however, it was established that the said activities were funded by MoFPED in disregard to the Parliamentary recommendations. In addition, Parliament rejected the continued funding for the construction of Lubowa Super Specialized Hospital for lack of substantial progress and for denying Parliamentary oversight committees opportunity to carry out inspections of the hospital site however, MoFPED has continued funding the activity in contravention of the Parliamentary recommendation.", "metadata": {"headings": [{"headings_0": {"content": "3.4.1 Non-Adherence by MoFPED to Parliamentary Budget recommendations", "page": 45, "level": 3}}, {"headings_1": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 44, "level": 1}}, [{"headings_0": {"content": "3.4.1 Non-Adherence by MoFPED to Parliamentary Budget recommendations", "page": 45, "level": 3}}, {"headings_1": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 44, "level": 1}}], [{"headings_0": {"content": "3.4.1 Non-Adherence by MoFPED to Parliamentary Budget recommendations", "page": 45, "level": 3}}, {"headings_1": {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023", "page": 44, "level": 1}}]], "page": 45, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "3.4.1 Non-Adherence by MoFPED to Parliamentary Budget recommendations", "page": 45, "level": 3}}], "page": 45, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "I advised the PSST to put in place mechanisms to ensure that the recommendations of the budget committee and other committees of Parliament are complied with to reflect the critical political priorities and address the needs of the citizenry.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "3.4.1 Non-Adherence by MoFPED to Parliamentary Budget recommendations", "page": 45, "level": 3}}], "page": 45, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "3.4.2 Failure to fully align the Programme-Based approach in the Budget approval process", "metadata": {"headings": [{"headings_0": {"content": "3.4.2 Failure to fully align the Programme-Based approach in the Budget approval process", "page": 45, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 45, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Section 13 (6) of the PFMA, 2015 states that the annual budget shall be consistent with the National Development Plan. \nI noted that whereas the NDP III adopted the Program based approach to Planning and Budgeting, this has not been fully embraced by Parliament. Parliamentary rules of procedure and budget issues are handled by sector committees which are linked to votes yet the BFP is aligned to a Programme format. This is because the programmatic approach to planning and budgeting envisaged by the NDP III is not supported by adequate legal framework since it is not provided for in the PFMA and the supporting Regulations. \nIn addition, I noted from a review of the Parliamentary Hansard of 5th January 2023 that members of parliament had not yet properly internalized and/or understood the Programme based approach to budgeting. Members stated that although Government seeks to ensure better service delivery and to improve value for money \n38 \nthrough Programme based budgeting, scrutinizing the funds under programmes is an uphill task compared to sector-based budgeting. \nAs a result of the above, the budget is still being processed through the various Sectoral committees which contradicts the programme based budgeting architecture. \nManagement of the Parliamentary Commission agreed with the recommendation and emphasised that the MOFPED should explore the possibility of studying and compiling all areas in the Public Finance and Management Act, 2015 that require amendments in line with the Programme-Based Budgeting Approach.", "metadata": {"headings": [{"headings_0": {"content": "3.4.2 Failure to fully align the Programme-Based approach in the Budget approval process", "page": 45, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}, [{"headings_0": {"content": "3.4.2 Failure to fully align the Programme-Based approach in the Budget approval process", "page": 45, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "3.4.2 Failure to fully align the Programme-Based approach in the Budget approval process", "page": 45, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "3.4.2 Failure to fully align the Programme-Based approach in the Budget approval process", "page": 45, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "3.4.2 Failure to fully align the Programme-Based approach in the Budget approval process", "page": 45, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "3.4.2 Failure to fully align the Programme-Based approach in the Budget approval process", "page": 45, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "3.4.2 Failure to fully align the Programme-Based approach in the Budget approval process", "page": 45, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 45, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "3.4.2 Failure to fully align the Programme-Based approach in the Budget approval process", "page": 45, "level": 8}}], "page": 46, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "I advised the PSST to engage Parliament to ensure that the necessary amendments to the PFMA and the PFM Regulations are made to support the implementation of the programmatic approach to planning and budgeting. Additionally, capacity building including continuous sensitization and/or trainings should be undertaken with members of Parliament in order to equip them with skills for scrutinizing program based budgets as well as secure their full support and appreciation of the reform. \n3.5", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "3.4.2 Failure to fully align the Programme-Based approach in the Budget approval process", "page": 45, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "3.4.2 Failure to fully align the Programme-Based approach in the Budget approval process", "page": 45, "level": 8}}]], "page": 46, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Financial Management and Service Delivery", "metadata": {"headings": [{"headings_0": {"content": "Financial Management and Service Delivery", "page": 46, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], "page": 46, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "PFMA, 2015 Section 21 (1) states that, An Accounting Officer shall, based on the annual cash flow plan issued by the Secretary to the Treasury under section 15, plan and manage the activities as indicated in the policy statement of the vote. In addition, the TAI, 2017 Section 6.6 (3), states that an Accounting Officer shall have the responsibility of Preventing and detecting fraud, embezzlement and similar illegal acts. \nI assessed the Financial Management and Service Delivery process of the selected entities where I reviewed the sub-processes of; Procurement, Payroll, Information Systems, Revenue Policy and Management, Cash Management, Internal Controls and Audit, and Monitoring of Service Delivery. \nThe assessment results for the Financial Management and Service Delivery process indicated an overall average score of 2.8 which is considered Medium risk implying unsatisfactory indicator performance with noted gaps. \nThe performance of Government in the financial management and service delivery process based on the selected entities is illustrated in the figure below; \n39 \nFigure 7: Showing the performance of the PFM financial management and service", "metadata": {"headings": [{"headings_0": {"content": "Financial Management and Service Delivery", "page": 46, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}, [{"headings_0": {"content": "Financial Management and Service Delivery", "page": 46, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financial Management and Service Delivery", "page": 46, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financial Management and Service Delivery", "page": 46, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financial Management and Service Delivery", "page": 46, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financial Management and Service Delivery", "page": 46, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}]], "page": 46, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "delivery process by Government institutions", "metadata": {"headings": [{"headings_0": {"content": "delivery process by Government institutions", "page": 47, "level": 2}}, {"headings_1": {"content": "Financial Management and Service Delivery", "page": 46, "level": 3}}], "page": 47, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "01234", "metadata": {"headings": [{"headings_0": {"content": "delivery process by Government institutions", "page": 47, "level": 2}}, {"headings_1": {"content": "Financial Management and Service Delivery", "page": 46, "level": 3}}], "page": 47, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Ministry of Finance", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance", "page": 47, "level": 4}}, {"headings_1": {"content": "delivery process by Government institutions", "page": 47, "level": 2}}], "page": 47, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "2.7 Revenue Authority 3.3", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance", "page": 47, "level": 4}}, {"headings_1": {"content": "delivery process by Government institutions", "page": 47, "level": 2}}], "page": 47, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Ministry of Health", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Health", "page": 47, "level": 4}}, {"headings_1": {"content": "Ministry of Finance", "page": 47, "level": 4}}], "page": 47, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "2.6", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Health", "page": 47, "level": 4}}, {"headings_1": {"content": "Ministry of Finance", "page": 47, "level": 4}}], "page": 47, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Ministry of Water and Environment", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Water and Environment", "page": 47, "level": 4}}, {"headings_1": {"content": "Ministry of Health", "page": 47, "level": 4}}], "page": 47, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "2.7", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Water and Environment", "page": 47, "level": 4}}, {"headings_1": {"content": "Ministry of Health", "page": 47, "level": 4}}], "page": 47, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Ministry of Works and Transport", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Works and Transport", "page": 47, "level": 4}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 47, "level": 4}}], "page": 47, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "2.9 Source; OAG PFM performance assessment tool dashboard for FY 2022/2023. \nThe average performance score for this process is contributed to by the performance of the seven (07) sub processes (procurement, payroll, information system, revenue policy and management, cash management, internal controls and audit, monitoring service delivery) as indicated in the table below; \nTable 11; Selected entities\u2019 performance per sub-process", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Works and Transport", "page": 47, "level": 4}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 47, "level": 4}}, [{"headings_0": {"content": "Ministry of Works and Transport", "page": 47, "level": 4}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 47, "level": 4}}], [{"headings_0": {"content": "Ministry of Works and Transport", "page": 47, "level": 4}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 47, "level": 4}}]], "page": 47, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["**1.**", "Procurement", "3.3", "3.5", "3", "3.5", "3.5", "3.4"], ["**2.**", "Payroll", "2", "3.2", "2.8", "2", "2.2", "2.4"], ["**3.**", "Information systems", "3", "3.7", "0.0", "0.0", "3.5", "2.0"], ["**4.**", "Revenue management policy", "3", "3.1", "3", "3.3", "2.4", "3.0"], ["**5.**", "Cash management", "3.4", "4", "3", "3", "2.8", "3.2"], ["**6.**", "Internal controls and audit", "3", "4", "1.7", "2.7", "3", "2.9"], ["**7.**", "Monitoring delivery of service", "0.7", "1.7", "3.3", "3", "3", "2.3"]], "metadata": {"headings": [{"headings_0": {"content": "Ministry of Works and Transport", "page": 47, "level": 4}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 47, "level": 4}}], "page": 47, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["S/N", "Sub-Process", "MoFPE D", "URA", "MoH", "MoWE", "MoWT", "Overall Average"], "type": "table"}}, {"content": "Source: OAG PFM performance assessment tool results for the FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG PFM performance assessment tool results for the FY 2022/2023", "page": 47, "level": 1}}, {"headings_1": {"content": "Ministry of Works and Transport", "page": 47, "level": 4}}], "page": 47, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The underperformance for the above Sub-processes was attributed to the following dominant root causes; \n40", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG PFM performance assessment tool results for the FY 2022/2023", "page": 47, "level": 1}}, {"headings_1": {"content": "Ministry of Works and Transport", "page": 47, "level": 4}}, [{"headings_0": {"content": "Source: OAG PFM performance assessment tool results for the FY 2022/2023", "page": 47, "level": 1}}, {"headings_1": {"content": "Ministry of Works and Transport", "page": 47, "level": 4}}]], "page": 47, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Figure 8: Showing Dominant Root Cause Attribution by the Financial Management", "metadata": {"headings": [{"headings_0": {"content": "Figure 8: Showing Dominant Root Cause Attribution by the Financial Management", "page": 48, "level": 2}}, {"headings_1": {"content": "Source: OAG PFM performance assessment tool results for the FY 2022/2023", "page": 47, "level": 1}}], "page": 48, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "And Service Delivery Process", "metadata": {"headings": [{"headings_0": {"content": "Figure 8: Showing Dominant Root Cause Attribution by the Financial Management", "page": 48, "level": 2}}, {"headings_1": {"content": "Source: OAG PFM performance assessment tool results for the FY 2022/2023", "page": 47, "level": 1}}], "page": 48, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Dominant Root Cause Attribution", "metadata": {"headings": [{"headings_0": {"content": "Dominant Root Cause Attribution", "page": 48, "level": 3}}, {"headings_1": {"content": "Figure 8: Showing Dominant Root Cause Attribution by the Financial Management", "page": 48, "level": 2}}], "page": 48, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "4% \nPolicy and legal framework 9%  \nOrganizational structure and 35% human resources Information systems \n26%  \nGovernance and oversight \nCommunication and stakeholder management  \n12%  \n14% \nOther(s)", "metadata": {"headings": [{"headings_0": {"content": "Dominant Root Cause Attribution", "page": 48, "level": 3}}, {"headings_1": {"content": "Figure 8: Showing Dominant Root Cause Attribution by the Financial Management", "page": 48, "level": 2}}, [{"headings_0": {"content": "Dominant Root Cause Attribution", "page": 48, "level": 3}}, {"headings_1": {"content": "Figure 8: Showing Dominant Root Cause Attribution by the Financial Management", "page": 48, "level": 2}}], [{"headings_0": {"content": "Dominant Root Cause Attribution", "page": 48, "level": 3}}, {"headings_1": {"content": "Figure 8: Showing Dominant Root Cause Attribution by the Financial Management", "page": 48, "level": 2}}], [{"headings_0": {"content": "Dominant Root Cause Attribution", "page": 48, "level": 3}}, {"headings_1": {"content": "Figure 8: Showing Dominant Root Cause Attribution by the Financial Management", "page": 48, "level": 2}}], [{"headings_0": {"content": "Dominant Root Cause Attribution", "page": 48, "level": 3}}, {"headings_1": {"content": "Figure 8: Showing Dominant Root Cause Attribution by the Financial Management", "page": 48, "level": 2}}]], "page": 48, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Source: OAG PFMRF dashboard presentation", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG PFMRF dashboard presentation", "page": 48, "level": 1}}, {"headings_1": {"content": "Dominant Root Cause Attribution", "page": 48, "level": 3}}], "page": 48, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "From the chart above, it can be observed that Policy and Legal Framework; and Governance and oversight, accounted for more than 60% of underperformance in the process. For the case of Policy and Legal framework, I noted inefficiencies in implementation of the applicable policies and legal requirements while under Governance, I observed the need to strengthen the monitoring and evaluation function. \nDuring the assessment of the Financial Management and Service Delivery process for the selected Government entities, I observed the following good practices; \ni) There are systems in place to monitor procurement processes and outcomes. The procurement processes are monitored by respective entity Accounting Officers, Public Procurement and Disposal Authority (PPDA), MoFPED, PPDA Tribunal, but the key Authority in charge of implementation of the procurement laws is the PPDA. The PPDA regularly monitors, reports and follows up on the procurement processes through conducting compliance audits and publishing of annual procurement reports. \nii) Procurement information is accessible to the public, as this information was readily available on the entity websites, notice boards, and the e-GP system. This transparency not only promotes accountability but also enables stakeholders to make informed decisions and fosters trust in the entity's procurement practices. \nHowever, the following were the observed PFM risks;", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG PFMRF dashboard presentation", "page": 48, "level": 1}}, {"headings_1": {"content": "Dominant Root Cause Attribution", "page": 48, "level": 3}}, [{"headings_0": {"content": "Source: OAG PFMRF dashboard presentation", "page": 48, "level": 1}}, {"headings_1": {"content": "Dominant Root Cause Attribution", "page": 48, "level": 3}}], [{"headings_0": {"content": "Source: OAG PFMRF dashboard presentation", "page": 48, "level": 1}}, {"headings_1": {"content": "Dominant Root Cause Attribution", "page": 48, "level": 3}}], [{"headings_0": {"content": "Source: OAG PFMRF dashboard presentation", "page": 48, "level": 1}}, {"headings_1": {"content": "Dominant Root Cause Attribution", "page": 48, "level": 3}}], [{"headings_0": {"content": "Source: OAG PFMRF dashboard presentation", "page": 48, "level": 1}}, {"headings_1": {"content": "Dominant Root Cause Attribution", "page": 48, "level": 3}}]], "page": 48, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "3.5.1 Procurement", "metadata": {"headings": [{"headings_0": {"content": "3.5.1 Procurement", "page": 48, "level": 3}}, {"headings_1": {"content": "Source: OAG PFMRF dashboard presentation", "page": 48, "level": 1}}], "page": 48, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Section 25 (1) of the PPDA Act, 2023, states that a procuring and disposing entity shall be responsible for the management of all procurement and disposal activities within its jurisdiction in accordance with the PPDA, 2023 Act, regulations and guidelines made under the Act. \n41 \nThe assessment results for the Procurement sub-process indicated an overall average score of 3.4. Failure to achieve the desired performance grade of 4 was caused by the following noted gaps;", "metadata": {"headings": [{"headings_0": {"content": "3.5.1 Procurement", "page": 48, "level": 3}}, {"headings_1": {"content": "Source: OAG PFMRF dashboard presentation", "page": 48, "level": 1}}, [{"headings_0": {"content": "3.5.1 Procurement", "page": 48, "level": 3}}, {"headings_1": {"content": "Source: OAG PFMRF dashboard presentation", "page": 48, "level": 1}}], [{"headings_0": {"content": "3.5.1 Procurement", "page": 48, "level": 3}}, {"headings_1": {"content": "Source: OAG PFMRF dashboard presentation", "page": 48, "level": 1}}]], "page": 48, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "i.  \nReview of the PPDA Annual report for the FY 2021-2022 revealed that there are still non performing procurement indicators that have undermined the performance of the procurement system and these include the proportion of contracts in which payment was made on time to the providers at 48% against a target of 70%, proportion of contracts by value completed within time at 52% against a target of 60%, and proportion of contracts by value subjected to open competition at 58% against the target of 80%. This was further worsened by the longer procurement lead times indicating that the average lead time taken to complete a procurement under open domestic bidding is 194 days against the indicative period of 100 days. \nii.  \nAt URA, I noted delays at the bidding stage due to poor planning, delays in the certification of providers' invoices, failure to obtain performance securities from providers in five procurements worth UGX 1.87 Bn, and the absence of appointed contract managers for three procurements worth UGX 752.7 million.", "metadata": {"headings": [{"headings_0": {"content": "3.5.1 Procurement", "page": 48, "level": 3}}, {"headings_1": {"content": "Source: OAG PFMRF dashboard presentation", "page": 48, "level": 1}}, [{"headings_0": {"content": "3.5.1 Procurement", "page": 48, "level": 3}}, {"headings_1": {"content": "Source: OAG PFMRF dashboard presentation", "page": 48, "level": 1}}]], "page": 49, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "iii.  \nAt MoWT, deviations from the approved procurement plan occurred, including failure to revise approved procurement plans and the exclusion of rolled-over procurements by heads of departments. Procurements worth over UGX.5.580 Bn were not included in the procurement reports, contrary to Section 20 of the PPDA Regulations, 2014. Additionally, wasteful procurement of printed materials worth UGX.920 Mn was noted over the years.  \niv.  \nAt MoWE, I noted that contract managers did not submit contract management reports and files to PDU even after several reminders to furnish these documents making it difficult to access and review the progress of the projects being implemented. \nThese procurement anomalies were majorly attributed to the limited use of the automated procurement system across Government institutions. \nThe PSST explained that Procurement automation is in its initial stages while a review of procurement legislation is now almost complete. These two areas have been the bottlenecks in procurement and account for majority of procurement anomalies noted. The Electronic Government Procurement (e-GP) System is still in its pilot stages and an enhanced system effective March 2024 will address these challenges highlighted by the audit. The process of amending legislation is complete while automation through implementation of e-GP will be fully rolled out by 2025/26.", "metadata": {"headings": [{"headings_0": {"content": "3.5.1 Procurement", "page": 48, "level": 3}}, {"headings_1": {"content": "Source: OAG PFMRF dashboard presentation", "page": 48, "level": 1}}, [{"headings_0": {"content": "3.5.1 Procurement", "page": 48, "level": 3}}, {"headings_1": {"content": "Source: OAG PFMRF dashboard presentation", "page": 48, "level": 1}}], [{"headings_0": {"content": "3.5.1 Procurement", "page": 48, "level": 3}}, {"headings_1": {"content": "Source: OAG PFMRF dashboard presentation", "page": 48, "level": 1}}]], "page": 49, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "3.5.1 Procurement", "page": 48, "level": 3}}], "page": 49, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "I advised the PSST to fast track the full rollout of the electronic Government Procurement (e-GP) and review of procurement laws to address the inefficiencies in the procurement processes. \n42", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "3.5.1 Procurement", "page": 48, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "3.5.1 Procurement", "page": 48, "level": 3}}]], "page": 49, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "3.5.2 Payroll management", "metadata": {"headings": [{"headings_0": {"content": "3.5.2 Payroll management", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], "page": 50, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The assessment results for the Payroll Management Sub-process indicated an overall average score of 2.4. This poor performance is mainly attributed to the issues identified below, and amplified in my special audit report on the Management of Payroll in the Government, 2023. \nPayroll management is decentralized and runs on the Integrated Personnel and Payroll System (IPPS) for 264 budgetary units (MDAs and local governments); 34 of which run on both IPPS and the new Human Capital Management (HCM) system. The HCM was meant to increase the efficiency and effectiveness of payroll management across government. \nHowever, the following weaknesses were identified;  \ni.  \nThe HCMS implementation wasn\u2019t comprehensive as it was scoped to cover only 248 votes, in a three-phase manner, despite having 359 votes (as of January 2023), using IFMS across the entire Government. This potentially excludes the entities/votes not covered, from the purview of the MoPS. \nii.  \nHCM system currently only supports profiles for permanent and contract employees, excluding temporary and project-based contract staff. This could lead to challenges in tracking, managing, and reporting on the entire scope of human resources within Government. \niii.  \nI equally noted that, the integration between HCM System and Integrated Financial Management System (IFMS) is incomplete. While HCM System sends invoice files to IFMS, the processed file is not sent back to HCM System, leading to a one-way information flow, hampering monthly reconciliations by HR officials. \niv. HCM System has not integrated with the Service Commissions, Boards and Authorities to facilitate the retrieval of recruitment and promotional minutes on the recruitment module. This has allowed use of fraudulent minutes of appointment to secure postings in some government entities. \nv.  \nURA had 716 short-term contract employees which constituted 18% of the total workforce. I also noted that there was no policy in place that guides the Authority in the management of this category of employees. The URA Human Resource Manual lacks guidance on the process of recruitment and management of short-term contract employees. This casts doubt on the transparency of the recruitment and management of this group of employees. \nThe PSST explained that the HCM system is in its early phases of implementation. It is also being enhanced to address the gaps mentioned and integration with all systems and relevant institutions has been gradual. A comprehensive assessment of the system will be carried out once it has been fully implemented.", "metadata": {"headings": [{"headings_0": {"content": "3.5.2 Payroll management", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}, [{"headings_0": {"content": "3.5.2 Payroll management", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], [{"headings_0": {"content": "3.5.2 Payroll management", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], [{"headings_0": {"content": "3.5.2 Payroll management", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], [{"headings_0": {"content": "3.5.2 Payroll management", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], [{"headings_0": {"content": "3.5.2 Payroll management", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], [{"headings_0": {"content": "3.5.2 Payroll management", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], [{"headings_0": {"content": "3.5.2 Payroll management", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}]], "page": 50, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 50, "level": 3}}, {"headings_1": {"content": "3.5.2 Payroll management", "page": 50, "level": 3}}], "page": 50, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "43 \ni) The PSST should fast track the rollout of the HCM system covering all categories of staff. During the roll out of the HCM system, consideration should be made to provide for a two way communication between IFMS and HCM system as well providing an interface with the operations of the Service Commissions, Boards and Authorities. \nii) The Accounting Officer of URA should enhance its Human resource policies and provide for recruitment, management and exit of the contracts staff.", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 50, "level": 3}}, {"headings_1": {"content": "3.5.2 Payroll management", "page": 50, "level": 3}}, [{"headings_0": {"content": "Recommendations", "page": 50, "level": 3}}, {"headings_1": {"content": "3.5.2 Payroll management", "page": 50, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 50, "level": 3}}, {"headings_1": {"content": "3.5.2 Payroll management", "page": 50, "level": 3}}]], "page": 50, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "3.5.3 Information systems.", "metadata": {"headings": [{"headings_0": {"content": "3.5.3 Information systems.", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 50, "level": 3}}], "page": 51, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The assessment results for the Information Systems Sub-process indicated an overall average score of 2.0. \nI reviewed the financial management information systems and noted that MoFPED exercises effective control, oversight and regular maintenance of the IFMS. Government, through the Accountant General\u2019s Office, has made arrangements to ensure that all IFMS equipment is well maintained through regular servicing, repair of damaged equipment and replacement when necessary. \nHowever, review of the IT governance structures indicated that there were no approved IT structures that steer and oversee ICT implementation. Absence of ICT governance structures hamper formulation of appropriate ICT policies, strategies and real time upgrade of ICT interventions. In addition, it may lead to misalignment of IT investments with the overall entity objectives. This was attributed to the lack of approved IT policies.", "metadata": {"headings": [{"headings_0": {"content": "3.5.3 Information systems.", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 50, "level": 3}}, [{"headings_0": {"content": "3.5.3 Information systems.", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 50, "level": 3}}], [{"headings_0": {"content": "3.5.3 Information systems.", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 50, "level": 3}}]], "page": 51, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "3.5.3 Information systems.", "page": 51, "level": 3}}], "page": 51, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The Accounting Officers of MoWT, MoWE and MoH were advised to develop and implement the IT policies in order to strengthen the IT governance structures.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "3.5.3 Information systems.", "page": 51, "level": 3}}], "page": 51, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "3.5.4 Revenue policy and Cash Management", "metadata": {"headings": [{"headings_0": {"content": "3.5.4 Revenue policy and Cash Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], "page": 51, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The assessment results for the Revenue Policy and Cash Management Sub-processes indicated an overall average score of 3.0 and 3.2 respectively. \nThe notable good practices included: \ni) The Ministry of Finance Planning and Economic Development ensures adequate oversight over the revenue authority. The minister is responsible for appointment of the URA Board, receiving of reports from the Board. The Ministry prepares policies and conducts reviews under BMAU. The Minister regulates the issuance of tax exemptions and waivers. \nii) I observed in the assessed entities the existence of effective cash management, disaster recovery procedures and a comprehensive financial reporting system covering all transactions, including contingent liabilities, commitments, and non-tax revenue, among others. This is because the entities follow the specific normal accountability systems as prescribed in the PFMA, 2015. \n44 \niii) I reviewed the revenue policy and noted that Uganda Revenue Authority had an excellent performance at supporting, and contributing to Tax Policy Development processes and taking mitigation measures with regard to compliance risks within the tax policy. URA also has a fairly adequate oversight mechanism over its operations. I further reviewed the Financial Statements of URA and observed that the Net Revenue collected for the fiscal year 2022/2023 was UGX.25,209.05billion against a target of UGX.25,151.57billion, resulting in a performance of 100.2%. \niv) The Government has put in place a contingency fund to address emergency expenditure and ensuring cash availability in times of heightened demand, especially during disaster periods. The Minister is also mandated to adjust the budget and expenditure lines to address any heightened demands for cash.", "metadata": {"headings": [{"headings_0": {"content": "3.5.4 Revenue policy and Cash Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}, [{"headings_0": {"content": "3.5.4 Revenue policy and Cash Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], [{"headings_0": {"content": "3.5.4 Revenue policy and Cash Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], [{"headings_0": {"content": "3.5.4 Revenue policy and Cash Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], [{"headings_0": {"content": "3.5.4 Revenue policy and Cash Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], [{"headings_0": {"content": "3.5.4 Revenue policy and Cash Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], [{"headings_0": {"content": "3.5.4 Revenue policy and Cash Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}]], "page": 51, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "3.5.4.1 GoU Revenue performance", "metadata": {"headings": [{"headings_0": {"content": "3.5.4.1 GoU Revenue performance", "page": 52, "level": 3}}, {"headings_1": {"content": "3.5.4 Revenue policy and Cash Management", "page": 51, "level": 3}}], "page": 52, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "A review of the approved budget estimates of the Government of Uganda for the financial year ended 30 th June 2023 revealed that the initial approved budget (resource envelope) for the financial year 2022/23 was UGX.48,131.70 Bn. This was later revised to UGX.48,135.746 Bn, following a revision of local revenue by UGX.4.75 Bn. Details in the table below;", "metadata": {"headings": [{"headings_0": {"content": "3.5.4.1 GoU Revenue performance", "page": 52, "level": 3}}, {"headings_1": {"content": "3.5.4 Revenue policy and Cash Management", "page": 51, "level": 3}}], "page": 52, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Table 11 Showing summary performance of revenue by source", "metadata": {"headings": [{"headings_0": {"content": "Table 11 Showing summary performance of revenue by source", "page": 52, "level": 1}}, {"headings_1": {"content": "3.5.4.1 GoU Revenue performance", "page": 52, "level": 3}}], "page": 52, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": [["**Balance B/F** **from** FY 21/22**", "Consolidated fund", "-", "-", "40.735", "(40.735)", "-"], ["**Domestic sources**", "Tax revenue", "23,754.95", "23,754.95", "25,208.730", "(1,453.78)", "(6.12)"], [null, "Non-Tax revenue", "1,795.89", "1,795.89", "1,791.478", "4.412", "0.25"], [null, "Petroleum fund", "0", "0", "125.288", "(125.288)", "-"], [null, "Domestic financing", "5,007.93", "5,007.93", "3,928.049", "1,079.88", "21.56"], [null, "Domestic refinancing", "8,008", "8,008", "6,444.076", "1,563.92", "19.53"], [null, "Local revenue", "238.52", "243.566", "156.763", "86.803", "35.64"], ["**External sources**", "Grants", "2,168.51", "2,168.51", "1,131.897", "1,036.613", "47.80"]], "metadata": {"headings": [{"headings_0": {"content": "Table 11 Showing summary performance of revenue by source", "page": 52, "level": 1}}, {"headings_1": {"content": "3.5.4.1 GoU Revenue performance", "page": 52, "level": 3}}], "page": 52, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Classification", "Funding source", "Approved Budget (UGX Bn)", "Revised budget UGX Bn (A)", "Actual (UGX Bn) (B)", "Variance (UGX Bn) (B-A)", "% Variance"], "type": "table"}}, {"content": "45", "metadata": {"headings": [{"headings_0": {"content": "Table 11 Showing summary performance of revenue by source", "page": 52, "level": 1}}, {"headings_1": {"content": "3.5.4.1 GoU Revenue performance", "page": 52, "level": 3}}], "page": 52, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["**External sources**", "Loans", "7,156.9", "7,156.9", "8,094.339", "(937.439)", "(13.10)"], ["**Total**", "", "**48,130.7**", "**48,135.746**", "**46,921.36**", "**1,214.39**", "**2.52**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 11 Showing summary performance of revenue by source", "page": 52, "level": 1}}, {"headings_1": {"content": "3.5.4.1 GoU Revenue performance", "page": 52, "level": 3}}], "page": 53, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Classification", "Funding source", "Approved Budget (UGX Bn)", "Revised budget UGX Bn (A)", "Actual (UGX Bn) (B)", "Variance (UGX Bn) (B-A)", "% Variance"], "type": "table"}}, {"content": "Source: OAG analysis of URA Revenue performance reports", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG analysis of URA Revenue performance reports", "page": 53, "level": 1}}, {"headings_1": {"content": "Table 11 Showing summary performance of revenue by source", "page": 52, "level": 1}}], "page": 53, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "From the above table, Government budgeted to collect Tax revenue of UGX.23.755Tn out of which UGX.25.209Tn, was collected representing a 6.12% collection above the planned target. In addition, Government planned to collect NTR UGX.1.796Tn, out of which UGX.1.791Tn was collected, resulting in a shortfall of UGX.0.005Tn representing 0.28% of the approved budget.  \nReview of NTR performance for selected MDAs (MoH, MOWE, MoFPED and MoWT) indicated that during the year 2022/2023, the total budgeted revenue was 246.19 Bn out of which 206.49 Bn was collected, leaving 40.2Bn (16.30%) unrealized as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG analysis of URA Revenue performance reports", "page": 53, "level": 1}}, {"headings_1": {"content": "Table 11 Showing summary performance of revenue by source", "page": 52, "level": 1}}], "page": 53, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Table 12: Showing NTR performance per entity for FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing NTR performance per entity for FY 2022/2023", "page": 53, "level": 1}}, {"headings_1": {"content": "Source: OAG analysis of URA Revenue performance reports", "page": 53, "level": 1}}], "page": 53, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": [["**MoFPED**", "0.5", "0.38", "0.12", "24.00"], ["**MoH**", "0.14", "0.34", "(0.2)", "(142.86)"], ["**MoWT**", "245.21", "204.21", "41", "16.72"], ["**MoWE**", "0.84", "1.56", "(0.72)", "(85.71)"], ["**TOTALS**", "**246.69**", "**206.49**", "**40.2**", "**16.30**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing NTR performance per entity for FY 2022/2023", "page": 53, "level": 1}}, {"headings_1": {"content": "Source: OAG analysis of URA Revenue performance reports", "page": 53, "level": 1}}], "page": 53, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Entity", "Revenue Target UGX(Bn)", "Revenue Collected UGX(Bn)", "Variance UGX(Bn)", "% Variance"], "type": "table"}}, {"content": "Source: OAG Analysis of MoFPED NTR estimates", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG Analysis of MoFPED NTR estimates", "page": 53, "level": 1}}, {"headings_1": {"content": "Table 12: Showing NTR performance per entity for FY 2022/2023", "page": 53, "level": 1}}], "page": 53, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "From the table above, I noted that Ministry of Health (MoH) and Ministry of Water and Environment (MoWE) significantly over performed, exceeding their revenue target. On the other hand, the Ministry of Works and Transport (MoWT) and MoFPED fell short of their targets by UGX.41Bn and 0.12Bn respectively. The overall analysis indicates a combined revenue shortfall of UGX.40.2Bn. \nThe variances were attributed to the use of unreasonable assumptions for revenue forecasting and the lack of a robust strategy for revenue collection. \nFailure to meet the NTR budget was attributed to unrealistic assumptions as the NTR estimates are not agreed upon with individual votes, and a number of entities do not reflect NTR in their budgets. \nI further noted the following PFM risks during the assessment of URA;  \ni) I reviewed the tax payer data base and observed that there was no completeness of the database and many potential taxpayers in the Informal Sector and Agriculture sectors were left out. On the validity of the taxpayer database, the tax register is not regularly updated by removing the dead taxpayers and other dormant accounts.  \nii) Although URA actively supports taxpayers towards voluntary compliance with relevant tax legislation, there is still a big percentage of the informal sector that does not comply with the tax laws. \n46 \niii) Regarding revenue collection at URA, I noted that the revenue targets were reasonable, although there was a variance between forecasted and collected amounts.  \niv) The reported revenue performance by URA is limited to revenue collected and accrued arrears, lacking disclosure on tax exemptions and taxes written off. Total tax exemptions in the fiscal year 2022/2023 amounted to UGX 1,137.094 billion, covering exemptions from Income Tax, VAT, Local Excise, and deemed VAT. The limited disclosure undermines transparency. \nIn addition, it was noted that project support did not realise funds to a tune of UGX3.101Tn. From the total unrealized funds, UGX.1.064.Tn representing 50.89% was on grants and UGX2.038Bn representing 44.05% was on the loan component. The poor performance by the project support is attributed to slow progress of the implemented projects. \nShortfalls in Government revenue collections leads to budget distortions and affects implementation of the planned activities to facilitate attainment of the national service delivery objectives and social services to the citizenry.", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG Analysis of MoFPED NTR estimates", "page": 53, "level": 1}}, {"headings_1": {"content": "Table 12: Showing NTR performance per entity for FY 2022/2023", "page": 53, "level": 1}}, [{"headings_0": {"content": "Source: OAG Analysis of MoFPED NTR estimates", "page": 53, "level": 1}}, {"headings_1": {"content": "Table 12: Showing NTR performance per entity for FY 2022/2023", "page": 53, "level": 1}}], [{"headings_0": {"content": "Source: OAG Analysis of MoFPED NTR estimates", "page": 53, "level": 1}}, {"headings_1": {"content": "Table 12: Showing NTR performance per entity for FY 2022/2023", "page": 53, "level": 1}}], [{"headings_0": {"content": "Source: OAG Analysis of MoFPED NTR estimates", "page": 53, "level": 1}}, {"headings_1": {"content": "Table 12: Showing NTR performance per entity for FY 2022/2023", "page": 53, "level": 1}}], [{"headings_0": {"content": "Source: OAG Analysis of MoFPED NTR estimates", "page": 53, "level": 1}}, {"headings_1": {"content": "Table 12: Showing NTR performance per entity for FY 2022/2023", "page": 53, "level": 1}}], [{"headings_0": {"content": "Source: OAG Analysis of MoFPED NTR estimates", "page": 53, "level": 1}}, {"headings_1": {"content": "Table 12: Showing NTR performance per entity for FY 2022/2023", "page": 53, "level": 1}}], [{"headings_0": {"content": "Source: OAG Analysis of MoFPED NTR estimates", "page": 53, "level": 1}}, {"headings_1": {"content": "Table 12: Showing NTR performance per entity for FY 2022/2023", "page": 53, "level": 1}}], [{"headings_0": {"content": "Source: OAG Analysis of MoFPED NTR estimates", "page": 53, "level": 1}}, {"headings_1": {"content": "Table 12: Showing NTR performance per entity for FY 2022/2023", "page": 53, "level": 1}}]], "page": 53, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 54, "level": 3}}, {"headings_1": {"content": "Source: OAG Analysis of MoFPED NTR estimates", "page": 53, "level": 1}}], "page": 54, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "i) The PSST should make NTR revenue forecasting more consultative so as to arrive at realistic estimates to facilitate revenue mobilization and collection. In addition, Government of Uganda should put measures in place to ensure that project management is effective to avoid any delays in project implementation so as to progressively realize project support. \nii) URA should initiate measures to regularly update their taxpayer database to enhance its completeness and reliability. In addition, URA should review the current tax policies and make proposals to enhance the tax base by including all categories.", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 54, "level": 3}}, {"headings_1": {"content": "Source: OAG Analysis of MoFPED NTR estimates", "page": 53, "level": 1}}, [{"headings_0": {"content": "Recommendations", "page": 54, "level": 3}}, {"headings_1": {"content": "Source: OAG Analysis of MoFPED NTR estimates", "page": 53, "level": 1}}]], "page": 54, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "3.5.5 Performance of GOU warrants for the selected entities", "metadata": {"headings": [{"headings_0": {"content": "3.5.5 Performance of GOU warrants for the selected entities", "page": 54, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 54, "level": 3}}], "page": 54, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The parliament of Uganda appropriated UGX 5,157.331 Bn to the selected entities out of which UGX 4,579.963 Bn was warranted resulting into 88.8% performance of the appropriated revenue. The utilization of warrants by the selected entities was 99.51% as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "3.5.5 Performance of GOU warrants for the selected entities", "page": 54, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 54, "level": 3}}], "page": 54, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Table 13: Showing performance of GoU warrants", "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing performance of GoU warrants", "page": 54, "level": 3}}, {"headings_1": {"content": "3.5.5 Performance of GOU warrants for the selected entities", "page": 54, "level": 3}}], "page": 54, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": [["**Ministry** of Finance, Planning and Economic Development**", "2,539.234", "2,512.543", "2,506.261", "98.95", "99.75"], ["**Ministry** **Health** **of**", "456.704", "226.626", "223.257", "49.62", "98.51"]], "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing performance of GoU warrants", "page": 54, "level": 3}}, {"headings_1": {"content": "3.5.5 Performance of GOU warrants for the selected entities", "page": 54, "level": 3}}], "page": 54, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Entity", "GOU budget UGX (Bn)", "Total warrants - GOU UGX (Bn)", "Total Expenditure - GOU UGX (Bn)", "% Budget warranted", "% Warrants spent"], "type": "table"}}, {"content": "47", "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing performance of GoU warrants", "page": 54, "level": 3}}, {"headings_1": {"content": "3.5.5 Performance of GOU warrants for the selected entities", "page": 54, "level": 3}}], "page": 54, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["**of and** **Ministry Water Environment**", "533.118", "337.113", "334.895", "63.23", "99.34"], ["**Ministry Works Transport** **of and**", "713.295", "588.701", "587.142", "82.53", "99.74"], ["**Parliamentary Commission**", "914.979", "914.979", "905.839", "100", "99.00"], ["**Total**", "**5,157.331**", "**4,579.963**", "**4,557.394**", "**88.80**", "**99.51**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing performance of GoU warrants", "page": 54, "level": 3}}, {"headings_1": {"content": "3.5.5 Performance of GOU warrants for the selected entities", "page": 54, "level": 3}}], "page": 55, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Entity", "GOU budget UGX (Bn)", "Total warrants - GOU UGX (Bn)", "Total Expenditure - GOU UGX (Bn)", "% Budget warranted", "% Warrants spent"], "type": "table"}}, {"content": "From the table above, out of the total warrants of UGX.4,579.963 Bn (88.8% of the GoU budget), UGX.4,557.394 was spent resulting into unspent warrants worth UGX.22.569 representing 0.49%. Overall, the six (06) selected entities demonstrated effective utilization of warrants at 99.5%. In addition, MoH and MoWE had poor performance on warrants at 49.62 and 63.23 respectively. The Accounting Officer of MoH explained that the underfunding of MoH affected the implementation of activities such as the rehabilitation of Masindi General Hospital, Bugiri, Kambuga, Abim and Kapchorwa. \nAnalysis of data from the PBS revealed that during the year, MoH received a supplementary funding of UGX.206.278 Bn representing 89.7% of the funding gap. The funding gap may be an indication of approval of supplementary budgets without a corresponding increase in revenue/ financing as observed in 3.2.2 of my report. \nI assessed the extent of implementation of planned activities and indicated that the failure to fully implement the planned activities was attributed to underfunding amongst other factors as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing performance of GoU warrants", "page": 54, "level": 3}}, {"headings_1": {"content": "3.5.5 Performance of GOU warrants for the selected entities", "page": 54, "level": 3}}, [{"headings_0": {"content": "Table 13: Showing performance of GoU warrants", "page": 54, "level": 3}}, {"headings_1": {"content": "3.5.5 Performance of GOU warrants for the selected entities", "page": 54, "level": 3}}], [{"headings_0": {"content": "Table 13: Showing performance of GoU warrants", "page": 54, "level": 3}}, {"headings_1": {"content": "3.5.5 Performance of GOU warrants for the selected entities", "page": 54, "level": 3}}]], "page": 55, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Table 14: A Summary of extent of implementation of planned activities of the assessed", "metadata": {"headings": [{"headings_0": {"content": "Table 14: A Summary of extent of implementation of planned activities of the assessed", "page": 55, "level": 1}}, {"headings_1": {"content": "Table 13: Showing performance of GoU warrants", "page": 54, "level": 3}}], "page": 55, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "entities", "metadata": {"headings": [{"headings_0": {"content": "Table 14: A Summary of extent of implementation of planned activities of the assessed", "page": 55, "level": 1}}, {"headings_1": {"content": "Table 13: Showing performance of GoU warrants", "page": 54, "level": 3}}], "page": 55, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["**MoFPED**", "148", "74%", "6%", "20%"], ["**URA**", "47", "85%", "15%", "0%"], ["**MoH**", "226", "23%", "23%", "55%"], ["**MoWE**", "132", "27%", "53%", "20%"], ["**MoWT**", "105", "55%", "25%", "20%"], ["**TOTAL**", "**658**", "**45%**", "**25%**", "**30%**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 14: A Summary of extent of implementation of planned activities of the assessed", "page": 55, "level": 1}}, {"headings_1": {"content": "Table 13: Showing performance of GoU warrants", "page": 54, "level": 3}}], "page": 55, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Entity", "No. of activities Assessed", "Fully Implemented", "Partially Implemented", "Non Implemented"], "type": "table"}}, {"content": "Source; OAG analysis of entity Performance reports for FY 2022/2023. \nFrom the table above, it can be noted that out of the assessed 658 activities, only 45% were fully implemented, 25% partially implemented and 30% were not implemented. In addition, it can be noted that overall, MoH had the highest percentage of unimplemented activities at 55% followed by MoFPED, MoWT and MoWE at 20%. Overall, 55% of the assessed activities were not fully implemented indicating failure to meet the service delivery targets to the intended beneficiaries for the year under review.", "metadata": {"headings": [{"headings_0": {"content": "Table 14: A Summary of extent of implementation of planned activities of the assessed", "page": 55, "level": 1}}, {"headings_1": {"content": "Table 13: Showing performance of GoU warrants", "page": 54, "level": 3}}, [{"headings_0": {"content": "Table 14: A Summary of extent of implementation of planned activities of the assessed", "page": 55, "level": 1}}, {"headings_1": {"content": "Table 13: Showing performance of GoU warrants", "page": 54, "level": 3}}]], "page": 55, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 55, "level": 3}}, {"headings_1": {"content": "Table 14: A Summary of extent of implementation of planned activities of the assessed", "page": 55, "level": 1}}], "page": 55, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "48 \nI advised the PSST to regularly review strategies to increase domestic revenue collections to sustainably fund the ever increasing needs of government and review the legal framework on supplementary expenditure to minimize budget distortions.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 55, "level": 3}}, {"headings_1": {"content": "Table 14: A Summary of extent of implementation of planned activities of the assessed", "page": 55, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 55, "level": 3}}, {"headings_1": {"content": "Table 14: A Summary of extent of implementation of planned activities of the assessed", "page": 55, "level": 1}}]], "page": 55, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "3.5.6 Effectiveness of the Internal Controls and Internal Audit.", "metadata": {"headings": [{"headings_0": {"content": "3.5.6 Effectiveness of the Internal Controls and Internal Audit.", "page": 56, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 55, "level": 3}}], "page": 56, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The assessment results for the effectiveness of the internal controls and internal audit sub-process indicated an overall average score of 2.9. The following are the noted good practices under this sub-process; i. The IFMS is configured to prevent expenditure being processed and paid, unless it has been committed and there are sufficient funds. ii. The ministry issues guidelines, manuals and policies for the mitigation of PFM risks. Through the budget execution circular every year, the PSST guides on proper budget practices including punitive measures for breach. The Accountant General issues guidelines for accounting and reporting for funds released. iii. In addition, MOF established a Unit (BMAU) to enhance monitoring efforts geared towards effective implementation of government programmes and projects. This unit seeks to verify information in the quarterly performance reports and assess the link between the work plans and physical performance. The role of this Unit has since evolved to include undertaking research into specific issues around poor performance. The research is usually contracted by other government departments and agencies and serves as a basis for making policy recommendations. This information is released in budget monitoring reports and policy briefs. iv. BMAU reports are distributed to Members of Parliament; Government officials; development partners and civil society organizations. The Unit also has a direct reporting line to the ministry\u2019s senior management so that priority concerns can be flagged. v. The entities regularly review financial management issues and discussed for corrective action in the senior top technical management meetings. The internal Auditor General acts as the secretariat for the different sectoral working groups. It also provides annual audit reports to guide the PSST on the appointment of Accounting Officers. The ministry follows up on the internal and external audit reports though the treasury memoranda and their recommendations therein. vi. I observed the efficiency of the internal audit function in two of the six audited entities (URA and MOWE). For instance, in URA, the Internal Audit unit conducted 56 audits, exceeding the planned 51 audits for the year under review. In the Financial Year 2022/2023, a total of 408 agreed actions 49 resulted from the internal audit reports, with 145 of them classified as high risk. Management had responded to 59 actions, while 86 were still pending at the time of assessment. Meanwhile in all the assessed entities, I confirmed the existence of quarterly audit reports for the year 2022/23. vii. I further", "metadata": {"headings": [{"headings_0": {"content": "3.5.6 Effectiveness of the Internal Controls and Internal Audit.", "page": 56, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 55, "level": 3}}, [{"headings_0": {"content": "3.5.6 Effectiveness of the Internal Controls and Internal Audit.", "page": 56, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 55, "level": 3}}], [{"headings_0": {"content": "3.5.6 Effectiveness of the Internal Controls and Internal Audit.", "page": 56, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 55, "level": 3}}], [{"headings_0": {"content": "3.5.6 Effectiveness of the Internal Controls and Internal Audit.", "page": 56, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 55, "level": 3}}], [{"headings_0": {"content": "3.5.6 Effectiveness of the Internal Controls and Internal Audit.", "page": 56, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 55, "level": 3}}], [{"headings_0": {"content": "3.5.6 Effectiveness of the Internal Controls and Internal Audit.", "page": 56, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 55, "level": 3}}], [{"headings_0": {"content": "3.5.6 Effectiveness of the Internal Controls and Internal Audit.", "page": 56, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 55, "level": 3}}], [{"headings_0": {"content": "3.5.6 Effectiveness of the Internal Controls and Internal Audit.", "page": 56, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 55, "level": 3}}], [{"headings_0": {"content": "3.5.6 Effectiveness of the Internal Controls and Internal Audit.", "page": 56, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 55, "level": 3}}], [{"headings_0": {"content": "3.5.6 Effectiveness of the Internal Controls and Internal Audit.", "page": 56, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 55, "level": 3}}], [{"headings_0": {"content": "3.5.6 Effectiveness of the Internal Controls and Internal Audit.", "page": 56, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 55, "level": 3}}], [{"headings_0": {"content": "3.5.6 Effectiveness of the Internal Controls and Internal Audit.", "page": 56, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 55, "level": 3}}], [{"headings_0": {"content": "3.5.6 Effectiveness of the Internal Controls and Internal Audit.", "page": 56, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 55, "level": 3}}], [{"headings_0": {"content": "3.5.6 Effectiveness of the Internal Controls and Internal Audit.", "page": 56, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 55, "level": 3}}]], "page": 56, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 57, "level": 3}}, {"headings_1": {"content": "3.5.6 Effectiveness of the Internal Controls and Internal Audit.", "page": 56, "level": 3}}], "page": 57, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "I advised the PSST to;  \ni) Build the capacity of staff in the Office of the Internal Auditor General on providing assurance services on the efficiency, economy and effectiveness of the administration of the programmes and operations of Government institutions. \nii) Automate Internal Audit processes in line with the Government digital transformation strategy of ensuring automation of Government processes to facilitate efficiency, transparency and accountability.", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 57, "level": 3}}, {"headings_1": {"content": "3.5.6 Effectiveness of the Internal Controls and Internal Audit.", "page": 56, "level": 3}}, [{"headings_0": {"content": "Recommendations", "page": 57, "level": 3}}, {"headings_1": {"content": "3.5.6 Effectiveness of the Internal Controls and Internal Audit.", "page": 56, "level": 3}}]], "page": 57, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "3.5.7 Monitoring of Service Delivery", "metadata": {"headings": [{"headings_0": {"content": "3.5.7 Monitoring of Service Delivery", "page": 57, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 57, "level": 3}}], "page": 57, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The assessment results for the Effectiveness in Monitoring Service Delivery sub- process indicated an overall average score of 2.3. This performance is attributed to absence of information of the assessed entities in conducting monitoring related to SDGs. This affected the overall score of the sub-process. \nGovernment of Uganda has made efforts in ensuring that systems are in place to facilitate monitoring of service delivery. MoFPED through Budget Monitoring and Accountability Unit (BMAU) tracks implementation of programmes/projects by observing how values of different financial and physical indicators change over time against stated goals, indicators and targets. \nAlthough it was noted that Uganda has a national policy for disaster preparedness and management which establishes efficient institution mechanisms for integrating disaster preparedness and management in to social economic development planning \n50 \nprocesses at National and Local government levels, no Legal framework was found to exist to enforce the key provisions of this policy. \nI noted in the five entities (URA, MOFPED, MOWE, MoWT, and MoH) a lack of clear updates and follow-up on the domesticated SDGs, there was no SDG reported data on the progress of SDG targets and proof of reports to the SDG secretariat under OPM. This was attributed to inadequate oversight by the SDG secretariat the assessed entities only report on the progress of SDGs when information has been requested by the secretariat. This shows a potential deficiency in the monitoring and reporting of progress on domesticated SDGs. \nI observed that three of the audited entities (MOWE, MoWT, and MoH) have business continuity plans in place to ensure service delivery continuity. URA lacked a Business Continuity Plan with contingency measures to ensure service delivery continuity which highlights a potential vulnerability in URA's ability to maintain service delivery during disaster periods.", "metadata": {"headings": [{"headings_0": {"content": "3.5.7 Monitoring of Service Delivery", "page": 57, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 57, "level": 3}}, [{"headings_0": {"content": "3.5.7 Monitoring of Service Delivery", "page": 57, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.5.7 Monitoring of Service Delivery", "page": 57, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.5.7 Monitoring of Service Delivery", "page": 57, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.5.7 Monitoring of Service Delivery", "page": 57, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.5.7 Monitoring of Service Delivery", "page": 57, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.5.7 Monitoring of Service Delivery", "page": 57, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 57, "level": 3}}]], "page": 57, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 58, "level": 3}}, {"headings_1": {"content": "3.5.7 Monitoring of Service Delivery", "page": 57, "level": 3}}], "page": 58, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "i) The Accounting Officers should engage the SDG secretariat under OPM to facilitate routine monitoring and collection of data by MDAs so as to report on the performance/ progress of the domesticated SDG goals. The secretariat should clearly domesticate and define SDG indicators/ targets on the allocated Goals under NDP III programme to facilitate routine data collection, analysis and reporting on progress of the SDG targets by entities through the SDG secretariat.  \nii) URA should expedite the development and approval of a holistic Business Continuity Plan. The Plan should be regularly reviewed to cater for emergency needs. Relatedly, the plan should include how mock exercises should be conducted and results documented for continuous improvement. \n3.6", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 58, "level": 3}}, {"headings_1": {"content": "3.5.7 Monitoring of Service Delivery", "page": 57, "level": 3}}, [{"headings_0": {"content": "Recommendations", "page": 58, "level": 3}}, {"headings_1": {"content": "3.5.7 Monitoring of Service Delivery", "page": 57, "level": 3}}]], "page": 58, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Accounting, Reporting, and Oversight", "metadata": {"headings": [{"headings_0": {"content": "Accounting, Reporting, and Oversight", "page": 58, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 58, "level": 3}}], "page": 58, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Section 51 (1) (3) of the PFMA, 2015 provides that an Accounting Officer of a vote and an Accounting Officer of a local government, shall within two months after the end of each financial year, prepare and submit to the Auditor-General, and the Accountant General, the accounts and information set out in paragraph 2 of Schedule 5 to this Act. Section 51 (3)(a)(4) of the PFMA, 2015 provides that the accounts submitted under this section shall be prepared in accordance with generally accepted accounting practices and in accordance with instructions issued by the Accountant General. In addition, the Auditor General shall, in accordance with the National Audit Act, examine and audit the accounts submitted under this section. \nRule 174 (6) of the Rules of Procedure of Parliament requires that the Chairperson of an accountability Committee shall table the report of the Committee before the House for purposes of debate, within six months of the referral of the report of the Auditor General to the Committee. This implies that the Auditor General's report must be discussed by the Accountability committees within six months after the Auditor General has presented his report to Parliament. \n51 \nI assessed the Accounting, financial reporting and oversight process which had an overall average score of 3.1 which is considered Medium risk implying fairly satisfactory performance. \nThe performance of the assessed Government entities under this process is illustrated in the figure below;", "metadata": {"headings": [{"headings_0": {"content": "Accounting, Reporting, and Oversight", "page": 58, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 58, "level": 3}}, [{"headings_0": {"content": "Accounting, Reporting, and Oversight", "page": 58, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 58, "level": 3}}], [{"headings_0": {"content": "Accounting, Reporting, and Oversight", "page": 58, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 58, "level": 3}}], [{"headings_0": {"content": "Accounting, Reporting, and Oversight", "page": 58, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 58, "level": 3}}], [{"headings_0": {"content": "Accounting, Reporting, and Oversight", "page": 58, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 58, "level": 3}}]], "page": 58, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Figure 9: Showing the performance of the PFM Accounting, Reporting and Oversight process by Government institutions.", "metadata": {"headings": [{"headings_0": {"content": "Figure 9: Showing the performance of the PFM Accounting, Reporting and Oversight process by Government institutions.", "page": 59, "level": 2}}, {"headings_1": {"content": "Accounting, Reporting, and Oversight", "page": 58, "level": 3}}], "page": 59, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "01234", "metadata": {"headings": [{"headings_0": {"content": "Figure 9: Showing the performance of the PFM Accounting, Reporting and Oversight process by Government institutions.", "page": 59, "level": 2}}, {"headings_1": {"content": "Accounting, Reporting, and Oversight", "page": 58, "level": 3}}], "page": 59, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Ministry of Finance", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance", "page": 59, "level": 3}}, {"headings_1": {"content": "Figure 9: Showing the performance of the PFM Accounting, Reporting and Oversight process by Government institutions.", "page": 59, "level": 2}}], "page": 59, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "3.4", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance", "page": 59, "level": 3}}, {"headings_1": {"content": "Figure 9: Showing the performance of the PFM Accounting, Reporting and Oversight process by Government institutions.", "page": 59, "level": 2}}], "page": 59, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Revenue Authority 3.0", "metadata": {"headings": [{"headings_0": {"content": "Revenue Authority 3.0", "page": 59, "level": 3}}, {"headings_1": {"content": "Ministry of Finance", "page": 59, "level": 3}}], "page": 59, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Parliament", "metadata": {"headings": [{"headings_0": {"content": "Parliament", "page": 59, "level": 3}}, {"headings_1": {"content": "Revenue Authority 3.0", "page": 59, "level": 3}}], "page": 59, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "3.2", "metadata": {"headings": [{"headings_0": {"content": "Parliament", "page": 59, "level": 3}}, {"headings_1": {"content": "Revenue Authority 3.0", "page": 59, "level": 3}}], "page": 59, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Ministry of Health", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Health", "page": 59, "level": 3}}, {"headings_1": {"content": "Parliament", "page": 59, "level": 3}}], "page": 59, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "2.8", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Health", "page": 59, "level": 3}}, {"headings_1": {"content": "Parliament", "page": 59, "level": 3}}], "page": 59, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Ministry of Water and Environment", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Water and Environment", "page": 59, "level": 3}}, {"headings_1": {"content": "Ministry of Health", "page": 59, "level": 3}}], "page": 59, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "3.0", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Water and Environment", "page": 59, "level": 3}}, {"headings_1": {"content": "Ministry of Health", "page": 59, "level": 3}}], "page": 59, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Ministry of Works and Transport", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Works and Transport", "page": 59, "level": 3}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 59, "level": 3}}], "page": 59, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "3.3 \nSource:  \nOAG  \nPFM performance \n[MDA-4] assessment tool No dashboard grade  \nresults for the FY 2022/2023 \nI assessed the effectiveness of the Accounting, reporting and oversight process and observed the following good practices; \ni) The Government of Uganda consolidated financial statements are produced in accordance with the national legal and regulatory framework as specified in the PFMA, 2015. Government is transitioning from modified accrual basis of accounting to reporting on the full accrual basis of accounting based on large aspects of the International Public Sector Accounting Standards (IPSASs). During the financial year 2022/2023, MoFPED commenced the implementation of the change to full accrual accounting and reporting. This is aimed at enhancing relevancy and completeness of financial information to stakeholders to facilitate making economic decisions based on the financial statements. \nii) Programme Based Budgeting system was upgraded and interfaced with the expenditure management system (IFMS). The upgrade also provided for opening up for NTR budgeting and going forward this will facilitate reporting on NTR budgets in the financial statements. \niii) Parliamentary accountability committees review, comment and debate findings of the audit reports as evidenced by the Hansards and Committee reports laid and discussed in the plenary sessions of Parliament. In addition, Parliament sometimes constitutes adhoc committees to discuss Auditor General's report on specific matters/investigations as requested by the Speaker. \n52 \niv) There is a legislative calendar in place with sufficient time for Parliamentary oversight on the PFM cycle and Parliament complies with it.", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Works and Transport", "page": 59, "level": 3}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 59, "level": 3}}, [{"headings_0": {"content": "Ministry of Works and Transport", "page": 59, "level": 3}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 59, "level": 3}}], [{"headings_0": {"content": "Ministry of Works and Transport", "page": 59, "level": 3}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 59, "level": 3}}], [{"headings_0": {"content": "Ministry of Works and Transport", "page": 59, "level": 3}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 59, "level": 3}}], [{"headings_0": {"content": "Ministry of Works and Transport", "page": 59, "level": 3}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 59, "level": 3}}], [{"headings_0": {"content": "Ministry of Works and Transport", "page": 59, "level": 3}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 59, "level": 3}}], [{"headings_0": {"content": "Ministry of Works and Transport", "page": 59, "level": 3}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 59, "level": 3}}], [{"headings_0": {"content": "Ministry of Works and Transport", "page": 59, "level": 3}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 59, "level": 3}}], [{"headings_0": {"content": "Ministry of Works and Transport", "page": 59, "level": 3}}, {"headings_1": {"content": "Ministry of Water and Environment", "page": 59, "level": 3}}]], "page": 59, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Overall Audit Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Overall Audit Conclusion", "page": 60, "level": 3}}, {"headings_1": {"content": "Ministry of Works and Transport", "page": 59, "level": 3}}], "page": 60, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "The overall average Government PFM system performance based on the selected entities during the financial year 2022/23 was 3.0 out of the desired performance target grade of 4.0 which is fairly satisfactory performance. This implies that the Government needs to review the PFM reforms and address the areas of improvement identified to realize the intended objectives as outlined in the national PFM reform strategy and the National Development Plan. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Overall Audit Conclusion", "page": 60, "level": 3}}, {"headings_1": {"content": "Ministry of Works and Transport", "page": 59, "level": 3}}, [{"headings_0": {"content": "Overall Audit Conclusion", "page": 60, "level": 3}}, {"headings_1": {"content": "Ministry of Works and Transport", "page": 59, "level": 3}}]], "page": 60, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 60, "level": 3}}, {"headings_1": {"content": "Overall Audit Conclusion", "page": 60, "level": 3}}], "page": 60, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "29 th December, 2023. \n53", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 60, "level": 3}}, {"headings_1": {"content": "Overall Audit Conclusion", "page": 60, "level": 3}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 60, "level": 3}}, {"headings_1": {"content": "Overall Audit Conclusion", "page": 60, "level": 3}}]], "page": 60, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "APPENDICES", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 61, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 60, "level": 3}}], "page": 61, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Appendix I: Showing The Detailed Activities, Outputs and Timelines for the 5 Core PFM", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Showing The Detailed Activities, Outputs and Timelines for the 5 Core PFM", "page": 61, "level": 2}}, {"headings_1": {"content": "APPENDICES", "page": 61, "level": 1}}], "page": 61, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": "Processes Along the Whole Budget Cycle", "metadata": {"headings": [{"headings_0": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}, {"headings_1": {"content": "Appendix I: Showing The Detailed Activities, Outputs and Timelines for the 5 Core PFM", "page": 61, "level": 2}}], "page": 61, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": [["**Macroeconomic** **Policy,**  **Policy** Strategic budgeting** **Fiscal and**", "The Macro-economic forecast activities such as consultations with Bank of Uganda, URA, NPA, UBOS as well as data collection and analysis for the preparation of the Macro economic forecasts are undertaken by the Secretary to the Treasury to enable the Minister to publish macro - economic forecasts for the annual budget, with specific dates expected to be set for each financial year. The Director responsible for Economic Affairs provides a detailed calendar for the consultations on the formulation of the macro- economic and fiscal policy strategy. The activities run from November to December of every year."], ["\u2022 \u2022 \u2022 **Budget Preparation**", "**Draft budget strategy & priorities for next fiscal year**  Setting the Budget priorities \u2013 guided by the Vision 2040, the 5 \u2013year National Development Plan (NDP), and the ruling Party Manifesto.  Determining the Resource Envelope - The Medium-Term Fiscal Frame (MTFF) MoFPED in consultation with BoU and URA, analyse the trends of revenue mobilization, public expenditure and macro- economic conditions and set targets to arrive at the resource envelope for the following FYs.  It also includes identifying the sources of financing the budget (Taxes, Non- Tax Revenue, External Financing and Domestic Borrowing)  Setting of Sector Expenditure Ceilings; the basis for the preparation of the Medium-Term Expenditure Framework (MTEF) **Budget consultations:**  Cabinet Retreat is carried out on the Budget to discuss past performance and gain consensus on strategy & priorities for next fiscal year  LG regional workshops to: disseminate and discuss priorities for next fiscal year; and, discuss policy issues that affect delivery of decentralized services SWGs & EAC consultations are continuous **BCC, with preliminary resource, is issued by 15 th September** MALGs prepare and submit BFPs to MoFPED by 15 th November  MoFPED reviews, consolidate and submit the NBFP to Parliament by 31 st December, after Cabinet clearance. **econd BCC, with revised resource & priorities, is issued by 15 th** **February**  MALGs prepare & submit final budget estimates to MoFPED by 15 th March Ministries prepare and submit MPSs to Parliament by 15 th March  MoFPED reviews, consolidates and submits final budget estimates to Parliament by 1 st April, after clearance by Cabinet **S** **First**"], ["**Budget Approval**", "**Cabinet approves both the NBFP and detailed Budget before MoFPED** **submits to Parliament for final approval**  **Parliament reviews and approve:**  The NBFP by 1 st February, normally with recommendations that are addressed"]], "metadata": {"headings": [{"headings_0": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}, {"headings_1": {"content": "Appendix I: Showing The Detailed Activities, Outputs and Timelines for the 5 Core PFM", "page": 61, "level": 2}}], "page": 61, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["PFM Core Process", "Process Description"], "type": "table"}}, {"content": "54", "metadata": {"headings": [{"headings_0": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}, {"headings_1": {"content": "Appendix I: Showing The Detailed Activities, Outputs and Timelines for the 5 Core PFM", "page": 61, "level": 2}}], "page": 61, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "in the final budget estimates  The detailed budget estimates and appropriation bill, together with other budget bills by 31 st May  Budget Speech is read by 15 th June  H.E. the President assents to the Appropriation Bill & other Bills, giving rise to the Appropriation Act that gives MoFPED and MALGs clearance to implement the Budget. **Statutory/ PFMA, 2015 Timelines for budget approval process** **DEADLINE ACTIVITY/STATUTORY DOCUMENT**  Submission of Sector BFPs to MoFPED **[Section 9(2)]**  By 15th November Submission of National Budget Framework to Parliament  **[Section 9(5)]** By 31st December Approval of National Budget Framework by Parliament **[Section 9(8)]** By 1st February Presentation of Ministerial Policy Statements to Parliament **[Section 13(13)]** By 15th March Presentation of Annual Budget and Tax Bills to Parliament **[Section 13(3)]** By 1st April By 31st May Approval of Annual Budget by Parliament **[Section 14(1)]** Presentation of Budget Speech  By 15th June Budget comes into operation **[Section 13(5)]**  1st July **Table:**"], ["**ACTIVITY/STATUTORY DOCUMENT**", null], ["Submission of Sector BFPs to MoFPED **[Section 9(2)]**", null]], "metadata": {"headings": [{"headings_0": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}, {"headings_1": {"content": "Appendix I: Showing The Detailed Activities, Outputs and Timelines for the 5 Core PFM", "page": 61, "level": 2}}], "page": 62, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": [["", "in the final budget estimates  The detailed budget estimates and appropriation bill, together with other budget bills by 31 st May  Budget Speech is read by 15 th June  H.E. the President assents to the Appropriation Bill & other Bills, giving rise to the Appropriation Act that gives MoFPED and MALGs clearance to implement the Budget. **Statutory/ PFMA, 2015 Timelines for budget approval process** **DEADLINE ACTIVITY/STATUTORY DOCUMENT**  Submission of Sector BFPs to MoFPED **[Section 9(2)]**  By 15th November Submission of National Budget Framework to Parliament  **[Section 9(5)]** By 31st December Approval of National Budget Framework by Parliament **[Section 9(8)]** By 1st February Presentation of Ministerial Policy Statements to Parliament **[Section 13(13)]** By 15th March Presentation of Annual Budget and Tax Bills to Parliament **[Section 13(3)]** By 1st April By 31st May Approval of Annual Budget by Parliament **[Section 14(1)]** Presentation of Budget Speech  By 15th June Budget comes into operation **[Section 13(5)]**  1st July **Table:**"], ["**ACTIVITY/STATUTORY DOCUMENT**", null], ["Submission of Sector BFPs to MoFPED **[Section 9(2)]**", null], ["Submission of National Budget Framework to Parliament **[Section 9(5)]**", null], ["Approval of National Budget Framework by Parliament **[Section 9(8)]**", null], ["Presentation of Ministerial Policy Statements to Parliament **[Section 13(13)]**", null], ["Presentation of Annual Budget and Tax Bills to Parliament **[Section 13(3)]**", null], ["Approval of Annual Budget by Parliament **[Section 14(1)]**", null], ["Presentation of Budget Speech", null], ["Budget comes into operation **[Section 13(5)]**", null], ["**Financial Management and service delivery**", "The budget is implemented to deliver various public services, such as education, health, good roads security, salaries, pensions etc., that improve the lives of the citizens for poverty eradication.  MoFPED issues guidelines for budget implementation in the BEC by 30 th June Budget becomes effective by 1 st July  Revenue is collected by URA & External financing disbursed  MoFPED releases funds quarterly, based on cash flow plan of government and actual resource inflows  MALGs are required to implement budget in line with approved work plans, procurement plans & recruitment plans  MALGs report quarterly on progress against targets  MoFPED prepares semi and annual budget reports to assess progress in attaining policy outcomes  Budget Releases & Reports are published on the budget website to improve transparency and enable feedback. The approval of the annual budget by Parliament provides the legal authority for spending agencies to spend and for the MFPED to make releases to spending agencies (votes)"], ["**Accounting, Oversight** **Reporting** **and** \u2022 \u2022", "The integrity and quality of budgetary forecasts, fiscal plans and budgetary implementation should be promoted. Monitoring and supervision by politicians at all levels, Internal auditing within MALGs and Auditor General\u2019s reports are aligned with the budgetary cycle to enhance quality of performance accountability frameworks.  As part of the oversight function, a number of performance reports are required to be produced which include"]], "metadata": {"headings": [{"headings_0": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}, {"headings_1": {"content": "Appendix I: Showing The Detailed Activities, Outputs and Timelines for the 5 Core PFM", "page": 61, "level": 2}}], "page": 62, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "55", "metadata": {"headings": [{"headings_0": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}, {"headings_1": {"content": "Appendix I: Showing The Detailed Activities, Outputs and Timelines for the 5 Core PFM", "page": 61, "level": 2}}], "page": 62, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "", "**Budget Document**", "**Role**", "**Information it contains**", ""], ["Budget performance reports  (semi- annual and annual) \u2022 \u2022", null, "Provides an analysis of budget execution for half year and full year \u2022 \u2022 \u2022 \u2022 Key documents for holding GoU to account for performance against budgets/ plans", "Actual expenditures agencies performance by Actual outputs by agencies  Actions to improve performance Expenditure on outputs by", "of", null], ["\u2022 \u2022 Performance reports by  spending agencies (quarterly and annual)", null, "\u2022 \u2022 for \u2022 to against \u2022 Provides an analysis of budget execution at half year and full year Key documents holding agencies account  performance contracts", "Actual outputs by agencies  Actions to improve performance Actual work outputs by Expenditure on outputs by and programme", "", null], ["\u2022 \u2022 Budget monitoring reports by BMAU", null, "\u2022 Track Financial flows \u2022 and Implementation of government programmes against set goals and targets \u2022 documented the \u2022 performance contracts in Corrective action. How well are activities being implemented  and services provided", "Utilization Funds received by spending agencies  levels absorption capacity) Implementation constraints Issues  consistency reporting by spending on", "in", null]], "metadata": {"headings": [{"headings_0": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}, {"headings_1": {"content": "Appendix I: Showing The Detailed Activities, Outputs and Timelines for the 5 Core PFM", "page": 61, "level": 2}}], "page": 63, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "spending spending \nitem spending \nprojects item \nvarious (resource \nagencies \n56", "metadata": {"headings": [{"headings_0": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}, {"headings_1": {"content": "Appendix I: Showing The Detailed Activities, Outputs and Timelines for the 5 Core PFM", "page": 61, "level": 2}}, [{"headings_0": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}, {"headings_1": {"content": "Appendix I: Showing The Detailed Activities, Outputs and Timelines for the 5 Core PFM", "page": 61, "level": 2}}], [{"headings_0": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}, {"headings_1": {"content": "Appendix I: Showing The Detailed Activities, Outputs and Timelines for the 5 Core PFM", "page": 61, "level": 2}}], [{"headings_0": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}, {"headings_1": {"content": "Appendix I: Showing The Detailed Activities, Outputs and Timelines for the 5 Core PFM", "page": 61, "level": 2}}], [{"headings_0": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}, {"headings_1": {"content": "Appendix I: Showing The Detailed Activities, Outputs and Timelines for the 5 Core PFM", "page": 61, "level": 2}}], [{"headings_0": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}, {"headings_1": {"content": "Appendix I: Showing The Detailed Activities, Outputs and Timelines for the 5 Core PFM", "page": 61, "level": 2}}]], "page": 63, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 64, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": [["**Macroeconomic policy, fiscal** **policy** and strategic budgeting**", "Macroeconomic policy, fiscal policy  and strategic budgeting", "1.1", "Macro-fiscal forecasting  and analysis was accurate, well- coordinated and integrated with MTEF", "MoF-1", "Were the prior year's macro-fiscal forecasts accurate (previous year\u2019s forecasts broadly predict outcomes absent of major unforeseeable external shocks)?", "MoFPED"], [null, null, null, null, "MoF-2", "fiscal in place coordinating Is an adequately designed  and implemented process  for  macroeconomic  and  forecasts? (Consider to what extent the process involves other key stakeholders such as  revenue agency,  presidency,  national  institution) statistics", "MoFPED"], [null, null, null, null, "MoF-3", "Did the previous year's fiscal policy outcomes correspond with the  stated medium-term fiscal policy  and/or MTEF?", "MoFPED"], [null, null, null, null, "MoF-4- SDG", "Have SDGs been domesticated and responsibilities allocated?", "MoFPED"], [null, null, "1.2", "Fiscal Governance mechanisms are functioning to  mitigate risks", "MoF-5", "Does government implement a debt management policy/strategy that aligns with their medium-term fiscal strategy including reporting  to parliament?", "MoFPED"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 64, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["PFM Process", "PFM Process Sub-", "PFM Output Code", "PFM Output", "Key Question Code", "Key Question", "Entities"], "type": "table"}}, {"content": "57", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 64, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "MoF-6", "Does government undertake regular and  debt sustainability analysis?", "MoFPED", null, null, null], ["MoF-7", "Is  there functioning cooperation between  the finance ministry and  central bank  debt management? the", "MoFPED", null, null, null, null], ["MoF-8", "Are  contingent liabilities (including guarantees  for SOEs and others) quantified and a strategy in place to mitigate identified risks?", "MoFPED", null, null, null, null], ["1.3", "RA  contribution to key  macro- fiscal forecasts is  accurate, timely  and evidence  based", "RA-1", "Does the revenue authority provide accurate, timely and  evidence- based  revenue forecasts to the MoF  for incorporation in their macro-fiscal analysis  and policy-making?", "URA", null, null], ["**Budget Preparation**", "Budget Preparation", "2.1", "Government budget  is prepared and organised in line with MTEF and NDP", "MoF-9", "In the previous year, what was the deviation between the  approved aggregate budget of government and actual expenditure outturn?", "MoFPED"], [null, null, null, null, "MoF-10", "Does  conduct  effective comprehensive consultation process with the MDAs in line with legal requirements (i.e. the budget calendar, budget call circular and associated expenditure ceilings)? the MoF an and", "MoFPED"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 65, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["PFM Process", "PFM Process Sub-", "PFM Output Code", "PFM Output", "Key Question Code", "Key Question", "Entities"], "type": "table"}}, {"content": "58", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 65, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "MoF-11", "Are total life cycle costs of major investment  projects  (both capital  and recurrent) included in  budget document? the", "MoFPED"], ["MoF-12", "Is the budget classification system applied by government in line with international standards  (e.g. IMF GFS)", "MoFPED", null], ["MoF-13", "Is the budget submitted  to Parliament aligned with long term Government fiscal sustainability objectives as set out in the MTEF?", "MoFPED", null], ["MoF-14- SDG", "Is the budget submitted  to Parliament aligned with long term Government objectives as set out the NDP including core SDG targets? in", "MoFPED", null], ["MoF-15- SDG", "Are  the domesticated SDGs incorporated in the National Budget?", "MoFPED", null], ["MoF-16- SDG", "Are  the domesticated SDG targets included in the  budget planning process for all government entities?", "MoFPED", null], ["MoF-17- SDG", "What percentage of the budget is allocated to SDGs?", "MoFPED", null], ["MoF-18", "Does the MoF have emergency response mechanisms  in place to allow for emergency spending, expenditure reprioritizations", "MoFPED", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 66, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "59", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 66, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "during and supplementary budgets to meet unforeseen demands  disaster periods?", "", null, null], ["2.2", "RA/MDA  budget  is prepared and organised in line with MoF guidance, sector strategies and NDP", "RA-2; MDA-1", "Are  budget spending priorities aligned  the strategic plan, NDP and other key policies? to", "\u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE"], [null, null, "RA-3- SDG; MDA-2- SDG", "Are core sectoral SDGs appropriately reflected  the budget proposal? in", "\u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE"], [null, null, "RA-4; MDA-3", "Are previous years' funding shortfalls, continued  liabilities, arrears and  rolled-over accruals addressed and considered in this year's budget?", "\u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE"], [null, null, "RA-5; MDA-4", "In the previous year, what was the deviation between the  approved budget of the RA/MDA and actual expenditure per budget category?", "\u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE"], [null, null, "RA-6; MDA-5", "calendar, Does the RA/MDA comply with the budget preparation procedures (legal requirements, budget  budget classifications etc)?", "\u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE"], [null, null, "RA-7; MDA-6", "Has the budget preparation  process within the RA/MDA involved consultation with key stakeholders and through the media, civil society and development partners?", "\u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE"], [null, null, "RA-8- SDG; MDA-7- SDG", "Have SDGs been domesticated and responsibilities allocated?", "\u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 67, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "60", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 67, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "RA-9- SDG; MDA-8- SDG", "Are specific SDG targets/the core sectoral  SDG targets included in the  budget planning process for the RA/MDA?", "\u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE", null, null, null], ["RA-10- SDG; MDA-9- SDG", "What percentage of the budget is allocated to SDGs?", "\u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE", null, null, null, null], ["**Budget Approval**", "Budget Approval", "3.1", "A  complete and comprehensive budget including supplements is submitted in line with laws", "MoF-19", "Is a complete and comprehensive budget proposal submitted  to Parliament on time and in line with national laws?", "MoFPED"], [null, null, null, null, "MoF-20", "Is a complete and comprehensive supplementary or mid-year/revised budget proposal submitted  to Parliament on time and in line with national  laws, where it is necessary to do so?", "MoFPED"], [null, null, "3.2", "The budget is well debated, goes through due process and  is approved in accordance to the law", "Par-1", "Is  Parliament provided  with sufficient resources to  scrutinise, debate  and potentially amend the  budget proposal prior to approval?", "Parliament"], [null, null, null, null, "Par-2", "Is  the parliamentary debate on the budget open to observation by the public?", "Parliament"], [null, null, null, null, "Par-3", "the law for Does  provide Parliamentary involvement in in- year  budget review, supplementary budget  reserve review, fund", "Parliament"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 68, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "61", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 68, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "utilisation and are these provisions adhered to?", "", null, null, null, null], ["Par-4- SDG", "Have SDGs been domesticated and responsibilities allocated?", "Parliament", null, null, null, null], ["Par-5- SDG", "Do  Parliament's debates on the budget  include domesticated SDGs and does the approved budget have  clearly mapped resource allocations?", "Parliament", null, null, null, null], ["3.3", "Approved RA/MDA  budget  is sufficient for RA/MDA  to deliver its core services", "RA-11; MDA-10", "If  Parliament amended  the RA/MDA budget as submitted, has the revised  budget been  into account  for planning purposes? taken", "\u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE", null, null], [null, null, "RA-12; MDA-11", "Is the RA/MDA budget  as approved  by Parliament aligned with the NDP, MTEF and other statements  of government expenditure policy?", "\u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE", null, null], [null, null, "RA-13; MDA-12", "Does the budget make provision for unexpected  events,  for example through contingency  or reserve funds, in line with the budget law?", "\u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE", null, null], ["**Financial Management** **and** Delivery** **Service**", "Procurement", "4.1", "Procurement systems are functioning in a transparent, competitive manner including appeals", "MoF-21", "Are  place procurement processes outcomes? systems in to monitor and", "MoFPED"], [null, null, null, null, "MoF-22", "Have  deviations procurement legislation (anomalies) occurred  (e.g. number/amount of significant from", "MoFPED"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 69, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["", "RA-9- SDG; MDA-8- SDG", "Are specific SDG targets/the core sectoral  SDG targets included in the  budget planning process for the RA/MDA?", "\u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE", "None", "None", "None"], "type": "table"}}, {"content": "62", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 69, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "irregular  or unauthorised procurements; fraud identified, complaints lodged, unplanned or non- competitive procurement, inadequate needs assessment conducted etc.)?", "", null, null], ["MoF-23", "Is  public procurement information accessible in the form of open data (rules, announcements, specifications, bidding documentation, contracts awarded, etc.)?", "MoFPED", null, null], ["MoF-24", "Are  there procedures  in place and effective to allow for procurement  award  and appeals? disputes", "MoFPED", null, null], ["4.2", "Procurement is done in a transparent  and  fair manner which is in line with legislation / policies", "RA-14; MDA-13", "significant from Have  deviations procurement legislation (anomalies) occurred  (e.g. number/amount of irregular  or unauthorised procurements; fraud identified, complaints lodged, unplanned or non- competitive procurement, inadequate needs assessment conducted etc.)?", "\u2022URA \u2022MoH \u2022MoWT \u2022 MoWE"], [null, null, "RA-15; MDA-14", "Is  public procurement information accessible in the form of open data (rules, announcements,", "\u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 70, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "63", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 70, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "specifications, bidding documentation, contracts awarded, etc.)?", "", null, null, null], ["Payroll", "4.3", "is to Payroll effectively managed ensure payments are done  accurately and efficiently", "MoF-25; RA-16; MDA-15", "Is MoF\u2019s/RA's/MDA's payroll robust (i.e. payroll  details match the actual workforce  and integrity of the payroll is regularly reviewed)?", "\u2022 MoFPED \u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE"], [null, null, null, "MoF-26; RA-17; MDA-16", "Is there an efficient and lawful use of temporary employees  in terms of their role, remuneration and number?", "\u2022 MoFPED \u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE"], [null, null, null, "RA-18; MDA-17", "Were  the RA's/MDA's salary payments done on time and in full?", "\u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE"], [null, null, null, "MoF-27; RA-19; MDA-18", "and Are public sector worker allowances, non-salary remuneration and other non-salary benefits appropriately managed, monitored recorded?", "\u2022 MoFPED \u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE"], [null, null, null, "MoF-28; RA-20; MDA-19", "Are  payroll systems and the main government IFMIS  system interlinked  to provide complete, accurate  and timely information on public sector salary expenditure in compliance with ceilings?", "\u2022 MoFPED \u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE"], ["Information Systems", "4.4", "are Information Systems adequately managed and overseen", "MoF-29", "Is the MoF adequately exercising effective control, oversight and  regular maintenance  of key government IT", "MoFPED"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 71, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "64", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 71, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "systems?", "", null, null, null], ["MoF-30", "MoF an Is  the exercising  adequate coordination role for MDAs with regard to IFMIS implementation (training, updates, communication, addressing problems)?", "MoFPED", null, null, null], ["MoF-31", "Has the MoF put Disaster Recovery Procedures  in place for IFMIS?", "MoFPED", null, null, null], ["4.5", "are Information systems effectively supporting the RA's/MDA's PFM processes", "RA-21", "Are the RA's IT system effectively integrated with the governments IT systems?", "URA", null], [null, null, "RA-22; MDA-20", "Are there effective controls, oversight and  regular maintenance  of key government IT systems?", "\u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE", null], [null, null, "RA-23; MDA-21", "Are  Disaster Recovery Procedures  place? in", "\u2022  URA \u2022  MoH \u2022 MoWT \u2022 MoWE", null], ["Revenue policy and management", "4.6", "Revenue policy and administration are effectively steered  by MoF", "MoF-32", "tax Are there adequate steering processes for  policy development  in place with key stakeholders (revenue authority, customs, ministry of  trade, Parliament, private sector)?", "MoFPED"], [null, null, null, "MoF-33", "Does the MoF ensure adequate oversight over the Revenue  Authorities  exercise  mandate operations? its and of", "MoFPED"], [null, "4.7", "Revenue policy development is supported and", "RA-24", "Does the revenue authority  contribute towards", "URA"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 72, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["", "specifications, bidding documentation, contracts awarded, etc.)?", "", "None", "None", "None"], "type": "table"}}, {"content": "65", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 72, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "effectively implemented  at  Revenue Authority level", "", "the tax policy development process?", ""], ["RA-25", null, "the Does the revenue authority assess and take mitigative action with regards to compliance risks within  tax system?", "URA", null], ["RA-26", null, "and Does the revenue authority manage the  taxpayer database  with regard to integrity, completeness, accuracy  validity?", "URA", null], ["RA-27", null, "Does the revenue authority actively support taxpayers towards voluntary compliance with relevant  tax legislation?", "URA", null], ["RA-28", null, "Are  revenue authority's revenue targets reasonable, and does it meet its  own performance indicators  in respect to current year tax collection targets? the", "URA", null], ["RA-29", null, "Is the tax dispute resolution system in place and effective?", "URA", null], ["RA-30", null, "Are there adequate oversight mechanisms over the  revenue authority's operations?", "URA", null], ["RA-31", null, "Does the revenue authority disclose revenue  raised, revenue foregone, revenue  uncollected and other key metrics of  revenue performance by end of the budget", "URA", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 73, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "66", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 73, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "cycle?", "", null, null, null], ["4.8", "Revenue management  at MDA level is effective and efficient", "MDA-22", "the MDA's targets on Are  revenue  based  reasonable assumptions including  past history of revenue collected versus forecasted,  and are they being met?", "\u2022 MoH  \u2022 MoWT \u2022 MoWE", null], [null, null, "MDA-23", "Are debtors being monitored  and followed up?", "\u2022 MoH  \u2022 MoWT \u2022 MoWE", null], [null, null, "MDA-24", "Are transfers of revenue  from commercial banks or other non- government financial entities to the  central bank/national treasury  regularly  swiftly? done and", "\u2022 MoH  \u2022 MoWT \u2022 MoWE", null], [null, null, "MDA-25", "Are reconciliations being regularly? performed revenue", "\u2022 MoH  \u2022 MoWT \u2022 MoWE", null], [null, null, "MDA-26", "Does the MDA have in place systems, processes and procedures to manage internally generated funds (e.g. fees, charges, donations etc) in accordance with law  and regulations?", "\u2022 MoH  \u2022 MoWT \u2022 MoWE", null], [null, null, "MDA-27", "Does the MDA disclose revenue raised,  revenue foregone, revenue uncollected and other key metrics of  revenue performance by end of the budget cycle?", "\u2022 MoH  \u2022 MoWT \u2022 MoWE", null], ["Cash", "4.9", "Clear,", "MoF-34", "Is the budget", "MoFPED"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 74, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "67", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 74, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "Management", "", "documented Cash Management procedures are being adhered to", "", "the the one by uploaded on IFMIS approved Parliament?", ""], ["MoF-35", null, "Does the MoF ensure that overall MDA spending is in line with approved budgets?", null, "MoFPED", null, null], ["MoF-36", null, "Is there a clear and documented process  for deciding on and approving  the release of cash to the MDA in line with  approved budget; and is this process adhered to?", null, "MoFPED", null, null], ["MoF-37", null, "Are reconciliations between  actual spending  and approved  plans done monthly?", null, "MoFPED", null, null], ["RA-32; MDA-28", null, "Is the budget uploaded on the IFMIS  the RA/MDA the one which  was approved  by Parliament? for", null, "\u2022 URA  \u2022 MoH  \u2022 MoWT \u2022 MoWE", null, null], ["RA-33; MDA-29", null, "Are in-year cash allocations to the RA/MDA  line with the approved budget and are these  released regularly based on the  cash requirements of the RA? in", null, "\u2022 URA  \u2022 MoH  \u2022 MoWT \u2022 MoWE", null, null], ["RA-34; MDA-30", null, "Does the RA/MDA have  effective commitment  control processes in place to ensure that  overall spending  is approved in line with  budgets and/or  cash availability?", null, "\u2022 URA  \u2022 MoH  \u2022 MoWT \u2022 MoWE", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 75, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "68", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 75, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "RA-35: MDA-31", "and Does the RA/MDA submit regular and complete expenditure performance reports to MoF? the", "\u2022 URA  \u2022 MoH  \u2022 MoWT \u2022 MoWE", null, null], ["RA-36: MDA-32", "Is the RA's/MDA's financial  officer professionally qualified?", "\u2022 URA  \u2022 MoH  \u2022 MoWT \u2022 MoWE", null, null, null], ["MoF-38", "Does the MoF have specific mechanisms  in place to ensure availability of cash in times of heightened demands?", "MoFPED", null, null, null], ["MoF-39", "to of service in to ensure Does the MoF have emergency  controls in place to fast-track expenditure authorizations  order  timely disbursement  cash  delivery units?", "MoFPED", null, null, null], ["Internal Controls Audit and", "4.10", "Internal Controls Audit are place effective and in and", "MoF-40", "Did the MoF design and communicate to MDAs to implement  an internal  control system to mitigate PFM risks (e.g. over  spending, collusion, misuse of  assets, unauthorised spending)  including monitoring effectiveness? regular of", "MoFPED"], [null, null, null, "MoF-41", "Does  regularly  and  financial management  issues and is this information used to  inform decisions? the MoF report review key", "MoFPED"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 76, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "69", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 76, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "MoF-42", "Does  the MoF/Central Internal Audit Unit provide guidance and monitoring of adherence  to procedures  by audit committees of MDAs?", "MoFPED", null, null], ["MoF-43", "Is the MoF following up on internal  and external  audit reports, Parliamentary recommendations, and judgements?", "MoFPED", null, null, null], ["RA-37; MDA-33", "Did the MDA implement  an Internal Control System effective to mitigate PFM risks (e.g.  over spending,  collusion, misuse of  assets, unauthorised spending)?", "\u2022 URA  \u2022 MoH  \u2022 MoWT \u2022 MoWE", null, null, null], ["RA-38; MDA-34", "Is the RA/MDA internal  audit function effective (number of audits conducted  and recommendations implemented)?", "\u2022 URA  \u2022 MoH  \u2022 MoWT \u2022 MoWE", null, null, null], ["RA-39; MDA-35", "Does the audit committee review and follow up on internal  audit reports  and recommendations?", "\u2022 URA  \u2022 MoH  \u2022 MoWT \u2022 MoWE", null, null, null], ["Monitoring of Service  Delivery", "4.11", "Effective  overall system of monitoring of  service delivery  in place", "MoF-44- SDG", "Does the MoF regularly monitor and review overall performance against  targets,  appropriate corrective action? SDG including", "MoFPED"], [null, null, null, "MoF-45", "Does the MoF regularly monitor and review overall performance against predetermined the", "MoFPED"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 77, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["", "RA-35: MDA-31", "and Does the RA/MDA submit regular and complete expenditure performance reports to MoF? the", "\u2022 URA  \u2022 MoH  \u2022 MoWT \u2022 MoWE", "None", "None"], "type": "table"}}, {"content": "70", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 77, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "service  delivery objectives and the budget, including appropriate corrective action?", "", null, null], ["MoF-46- SDG", "Are  budgets utilised effectively, economically and efficiently towards achieving  the domesticated SDG targets  and programmes?", "MoFPED", null, null], ["MoF-47- SDG", "To what extent does  your country\u2019s annual Voluntary National Reviews  (VNR) meet  UN reporting expectations? the", "MoFPED", null, null], ["MoF-48", "Are contingency measures  (business  continuity plans) in place to ensure service  delivery continuity when faced with large- scale absence of staff  during disaster periods?", "MoFPED", null, null], ["4.12", "Effective monitoring of service  delivery  place in", "RA-40- SDG; MDA-36- SDG", "Does the RA/MDA regularly monitor and review its performance against  SDG targets,  is there a sufficient performance level? and", "\u2022 URA  \u2022 MoH  \u2022 MoWT \u2022 MoWE"], [null, null, "RA-41; MDA-37", "Does the RA/MDA regularly monitor and review its performance against predetermined service  delivery objectives and the budget, and does it have a sufficient performance level? the", "\u2022 URA  \u2022 MoH  \u2022 MoWT \u2022 MoWE"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 78, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "71", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 78, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "MDA-38- SDG", "Are  budgets utilised effectively, economically and efficiently towards achieving  the domesticated SDG targets  and programmes?", "\u2022 URA  \u2022 MoH  \u2022 MoWT \u2022 MoWE", null, null, null], ["RA-42; MDA-39", "Are contingency measures  (business  continuity plans) in place to ensure service  delivery continuity when faced with large- scale absence of staff  during disaster periods?", "\u2022 URA  \u2022 MoH  \u2022 MoWT \u2022 MoWE", null, null, null, null], ["**Accounting, Reporting and Oversight**", "Accounting", "5.1", "Appropriate accounting policies are in place", "MoF-49", "Did the MoF design and communicate to the MDAs to follow  an approved,  adequate appropriate framework  policies  financial  accounting reporting? and legal and covering and up", "MoFPED"], [null, "Financial Reporting", "5.2", "Clear  and comprehensive financial reporting systems  applied stakeholders are by", "MoF-50", "Are responsibilities for accounting and reporting clearly set out among key stakeholders?", "MoFPED"], [null, null, null, null, "MoF-51", "all financial system Is the reporting comprehensive (covering government transactions including contingent liabilities, commitments, non-tax  etc.)? revenue e.g.", "MoFPED"], [null, null, null, null, "MoF-52", "Is the government consolidated financial  report prepared  line with the approved accounting framework  and in", "MoFPED"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 79, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "72", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 79, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "tabled  in parliament as per the  legal requirements?", "", null, null, null], ["MoF-53", "Is there a specific mechanism  in place for tracking and accounting for resources deployed in  emergency response  and reporting  it transparently?", "MoFPED", null, null, null], ["5.3", "The RA/MDA generates timely, appropriate, comprehensive and  transparent reports", "RA-43; MDA-40", "Does the RA/MDA comply with the legal framework, deadlines, policies and  formats covering financial accounting  and reporting?", "\u2022 URA  \u2022 MoH  \u2022 MoWT \u2022 MoWE", null], [null, null, "RA-44; MDA-41", "Are responsibilities for accounting and reporting observed by the RA/MDA?", "\u2022 URA  \u2022 MoH  \u2022 MoWT \u2022 MoWE", null], [null, null, "RA-45; MDA-42", "all e.g. Is the RA's/MDA's financial reporting system comprehensive (covering transactions including contingent liabilities, commitments, non-tax  etc.)? revenue", "\u2022 URA  \u2022 MoH  \u2022 MoWT \u2022 MoWE", null], [null, null, "RA-46; MDA-43", "Is there a specific mechanism  in place for tracking and accounting for resources deployed in  emergency response  and reporting  it transparently?", "\u2022 URA  \u2022 MoH  \u2022 MoWT \u2022 MoWE", null], ["Oversight", "5.4", "Parliament reviews audit findings of the SAI and holds the executive to account for use of public funds", "Par-6", "Does Parliament follow up on prior year resolutions on audit reports?", "Parliament"], [null, null, null, "Par-7", "Do Parliament and the  relevant committees appropriately", "Parliament"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 80, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "73", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 80, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "review, comment and debate the findings of audit reports?", ""], ["Par-8", "legislative for the cycle Is the  calendar  oversight on  PFM  (financial statements, audit reports, hearings and resolutions) being  complied with?", "Parliament"], ["Par-9", "Does the wider public and society (e.g.  Through media groups, civil society  groups, professional organisations)  have access to the process  of Parliamentary scrutiny of audit reports?", "Parliament"], ["Par-10- SDG", "Is  Parliament following up on budget spending according  to resources allocated to  the domesticated SDG programmes?", "Parliament"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 81, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "74", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}, {"headings_1": {"content": "Processes Along the Whole Budget Cycle", "page": 61, "level": 2}}], "page": 81, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 82, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": [["**Accountant** **Statements Format FY 2022/23** **General's Financial** \u2022 \u2022 \u2022", "To establish if  is comprehensive (covering all transactions including e.g. contingent liabilities, commitments, non-tax revenue etc.) the MDA's financial reporting system"], [null, "To establish whether responsibilities for accounting and reporting are observed by the MDA"], [null, "To understand whether the MDA complies with the legal framework, deadlines, policies and formats covering financial accounting and reporting"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 82, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Document Reviewed", "The Purpose of review"], "type": "table"}}, {"content": [["**Accountant** **Statements Format FY 2022/23** **General's Financial** \u2022 \u2022 \u2022", "To establish if  is comprehensive (covering all transactions including e.g. contingent liabilities, commitments, non-tax revenue etc.) the MDA's financial reporting system"], [null, "To establish whether responsibilities for accounting and reporting are observed by the MDA"], [null, "To understand whether the MDA complies with the legal framework, deadlines, policies and formats covering financial accounting and reporting"], ["**Annual and quarterly financial** \u2022 **performance reports, audited financial statements for FY ending** \u2022 **June 2023**  \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022", "To ascertain the variations between approved budgets and actual expenditure"], [null, "To ascertain whether funding shortfalls, arrears and roll over accruals are considered in this year\u2019s budget"], [null, "To establish if  is comprehensive (covering all transactions including e.g. contingent liabilities, commitments, non-tax revenue etc.) the MDA's financial reporting system"], [null, "To establish whether responsibilities for accounting and reporting are observed by the MDA"], [null, "To establish whether the MDA regularly monitors and reviews its performance against SDG targets, and is there a sufficient performance level."], [null, "To establish whether the MDA submits regular and complete expenditure and performance reports to the MoF"], [null, "To establish if  is comprehensive (covering all transactions including e.g. contingent liabilities, commitments, non-tax revenue etc.) the MDA\u2019s financial reporting system"], [null, "To establish whether responsibilities for accounting and reporting are observed by the MDAs"], [null, "To establish whether the MDAs regularly monitors and reviews its performance against SDG targets, and if there is a sufficient performance level."], [null, "To establish whether the MDA submits regular and complete expenditure and performance reports to the MoFPED"], ["\u2022 \u2022 \u2022 \u2022 \u2022 \u2022 **Annual Approved Budget Estimates** \u2022 **2022/2023**", "To ascertain the approved funds allocated to the key priority areas under the MDAs"], [null, "To establish if the MDA budget as approved by parliament is aligned with the NDP, MTEF and other statements of government expenditure policy."], [null, "To establish what percentage of the budget is allocated to SDGs."], [null, "To establish whether budgets are utilized effectively, economically and efficiently towards achieving the domesticated SDG targets and programmes"], [null, "To establish whether the MDA has effective commitment control processes in place to ensure that overall spending is approved in line with budgets and/or cash availability"], [null, "To ascertain if the approved budget was fully funded"], [null, "To ascertain the approved funds allocated to the key priority areas under the MDA"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 82, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Document Reviewed", "The Purpose of review"], "type": "table"}}, {"content": "75", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 82, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["**Annual work plan**  \u2022 \u2022 \u2022 \u2022 \u2022 \u2022", "To ascertain whether SDGs have been domesticated and responsibilities allocated."], [null, "To establish if the budget makes provision for unexpected events, for example through contingency or reserve funds, in line with the budget law."], [null, "To establish if the budget makes provision for unexpected events, for example through contingency or reserve funds, in line with the budget law?"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 83, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Document Reviewed", "The Purpose of review"], "type": "table"}}, {"content": [["**Annual work plan**  \u2022 \u2022 \u2022 \u2022 \u2022 \u2022", "To ascertain whether SDGs have been domesticated and responsibilities allocated."], [null, "To establish if the budget makes provision for unexpected events, for example through contingency or reserve funds, in line with the budget law."], [null, "To establish if the budget makes provision for unexpected events, for example through contingency or reserve funds, in line with the budget law?"], [null, "To establish whether budgets are utilised effectively, economically and efficiently towards achieving the domesticated SDG targets and programmes"], [null, "To establish whether budgets are utilized effectively, economically and efficiently towards achieving the domesticated SDG targets and programmes"], [null, "To ascertain whether SDGs were domesticated and responsibilities allocated."], ["**Approved budget as uploaded in** \u2022 **IFMS**  **(MoWT,**  **MoWE,** Commission)** **Parliamentary** \u2022", "To establish if the MDA budget as approved by parliament is aligned with the NDP, MTEF and other statements of government expenditure policy."], [null, "To establish if the budget makes provision for unexpected events, for example through contingency or reserve funds, in line with the budget law."], ["**Approved budget Fiscal forecast FY** \u2022 **2022/23**", "To establish whether the revenue targets are based on reasonable assumptions including past history of revenue collected versus forecasted, and if they are being met"], ["**Approved URA budget as uploaded** \u2022 **in ERP**", "To establish if the URA budget as approved by parliament is aligned with the NDP, MTEF and other statements of government expenditure policy."], ["**Approved URA budget as uploaded** \u2022 **in ERP**", "To establish if the budget makes provision for unexpected events, for example through contingency or reserve funds, in line with the budget law."], ["**Approved work plans FY 2022/23** \u2022", "To establish whether the MDA has effective commitment control processes in place to ensure that overall spending is approved in line with budgets and/or cash availability"], ["**Arrears Management Strategy and** \u2022 **Follow up reports**", "To ascertain whether debtors are being monitored and followed up"], ["**Audit reports, financial reports FY** \u2022 **2022/23 and Financial Statements 22/23**", "To find out if the Parliament debates and follows up on resolutions on prior year audit reports"], ["**Budget** Committee Parliamentary Hansards** **Accountability** \u2022 **(PAC)** reports,** **and** \u2022", "To confirm if Parliamentary debates are open to the public and whether the wider public has access to the process of Parliamentary scrutiny of audit reports"], [null, "To confirm recommendations are complied with by all stakeholders if the Parliamentary in-year budget review"], ["**Budget call circulars 1&2 FY2022/23** \u2022 \u2022 \u2022", "To ascertain if budget spending priorities are aligned to the strategic plan, NDP and other key policies"], [null, "To establish if the MDA complies with the budget preparation procedures (legal requirements, budget calendar, budget classifications etc.)"], [null, "To ascertain if budget spending priorities are aligned with the strategic plan, NDP and other key policies"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 83, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Document Reviewed", "The Purpose of review"], "type": "table"}}, {"content": "76", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 83, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["\u2022", "To establish if the MDA complies with the budget preparation procedures (legal requirements, budget calendar, budget classifications etc.)"], ["\u2022 **Budget Framework paper for FY** \u2022 **2022/23**", "To ascertain if core SDGs are appropriately reflected in the budget proposal"], [null, "To establish whether budgets are utilized effectively, economically and efficiently towards achieving the domesticated SDG targets and programmes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 84, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Document Reviewed", "The Purpose of review"], "type": "table"}}, {"content": [["\u2022", "To establish if the MDA complies with the budget preparation procedures (legal requirements, budget calendar, budget classifications etc.)"], ["\u2022 **Budget Framework paper for FY** \u2022 **2022/23**", "To ascertain if core SDGs are appropriately reflected in the budget proposal"], [null, "To establish whether budgets are utilized effectively, economically and efficiently towards achieving the domesticated SDG targets and programmes"], ["\u2022 \u2022 **Certificate of compliance Report by** \u2022 **NPA FY2022/23**", "To establish if SDGs have been domesticated and responsibilities allocated"], [null, "To establish if the core sectoral SDG targets are included in the budget planning process for the MDAs"], [null, "To establish if the core Sectoral SDG targets are included in the National budget planning process"], ["\u2022 \u2022 **Corporate plan 2019/20-2024/25** \u2022", "To ascertain the extent of domestication of the SDGs Agenda in the URA strategic plans to facilitate implementation"], [null, "To understand the key result areas and strategic concerns/ issues/gaps that need to be  addressed in the next five years to improve socio-economic development"], [null, "To understand whether spending priorities are aligned with the strategic plan"], ["**Departmental procurement plans FY** \u2022 **2022/23**", "To establish if significant deviations from procurement legislation (anomalies) occurred  irregular or unauthorized procurements; fraud identified, complaints lodged, unplanned or non-competitive procurement, inadequate needs assessment conducted etc.) (e.g. number/amount of"], ["**End of year Financial Reporting** \u2022 **Circular FY 2022/23**", "To understand whether the MDA complies with the legal framework, deadlines, policies and formats covering financial accounting and reporting"], ["**End of year MoFPED Financial** \u2022 **Reporting Circular FY 2022/23**", "To establish if  is comprehensive (covering all transactions including e.g. contingent liabilities, commitments, non-tax revenue etc.) the MDA's financial reporting system"], ["**Expenditure files and the entity** \u2022 **budget**", "To ascertain if the public sector worker allowances, non-salary remuneration and other non-salary benefits are appropriately managed, monitored and recorded."], ["**Financial reports FY 2022/23 and** \u2022 **Financial Statements 22/23 and tax exemption report for FY 2022/23**", "To find out if the MDA discloses revenue raised, revenue foregone, revenue uncollected and other key metrics of revenue performance by end of the budget cycle"], ["**Financial Reports, IFMIS BIG Report** \u2022 **and Arrears/ commitments**", "To establish if the in-year cash allocations to the MDA are in line with the approved budget and are these released regularly based on the cash requirements of the MDA"], ["**Financial statements FY 2022/23,** \u2022 **and Balance sheet ledgers**", "To ascertain whether debtors are being monitored and followed up"], ["**Fiscal Risk Statement, FY**  \u2022", ""], ["**Guidelines on Human Resource** \u2022 **Management in the Public Service July 2022**", "To establish whether payroll systems and the main government IFMIS system are interlinked to provide complete, accurate and timely information on public sector salary expenditure in compliance with ceilings."], ["**Head of Finance personnel file**  \u2022", "To establish whether the Head of Finance was professionally qualified."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 84, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Document Reviewed", "The Purpose of review"], "type": "table"}}, {"content": "77", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 84, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["**IFMIS data and Reports and** \u2022 **Quarterly and Annual Expenditure cash limits FY 2022/23** \u2022", "To establish whether the MDA has effective commitment control processes in place to ensure that overall spending is approved in line with budgets and/or cash availability"], [null, "To establish whether the Commission has effective commitment control processes in place to ensure that overall spending is approved in line with budgets and/or cash availability"], ["**Internal audit reports, Internal** \u2022 **audit Charter and IFMIS reports on NTR collections 22/2023**", "To ascertain if the MDA has in place systems, processes and procedures to manage internally generated funds (e.g., fees, charges, donations, etc.) in accordance with law and regulations"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 85, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Document Reviewed", "The Purpose of review"], "type": "table"}}, {"content": [["**IFMIS data and Reports and** \u2022 **Quarterly and Annual Expenditure cash limits FY 2022/23** \u2022", "To establish whether the MDA has effective commitment control processes in place to ensure that overall spending is approved in line with budgets and/or cash availability"], [null, "To establish whether the Commission has effective commitment control processes in place to ensure that overall spending is approved in line with budgets and/or cash availability"], ["**Internal audit reports, Internal** \u2022 **audit Charter and IFMIS reports on NTR collections 22/2023**", "To ascertain if the MDA has in place systems, processes and procedures to manage internally generated funds (e.g., fees, charges, donations, etc.) in accordance with law and regulations"], ["**Internal controls guidelines/ policy,** \u2022 **Internal Audit Reports, Annual report of internal Auditor General FY 2022/23** **the**  \u2022 \u2022 \u2022", "To establish whether the MDA implements an Internal Control System effective to mitigate PFM risks (e.g. over spending, collusion, misuse of assets, unauthorized spending)"], [null, "To establish if MDA internal audit function is effective (number of audits conducted and recommendations implemented)?"], [null, "To establish if the audit committee reviews and follows up on internal audit reports and recommendations?"], [null, "To establish if the audit committee reviews and follows up on internal audit reports and recommendations."], ["**IT equipment maintenance plan**  \u2022", "To find out if there are documented effective controls, oversight and provisions for regular maintenance of key government IT systems."], ["**ITIS** Programme** **review report FY 2022/2023** **performance** \u2022 \u2022", "To establish whether budgets are utilized effectively, economically and efficiently towards achieving the domesticated SDG targets and programmes"], [null, "To establish whether the MDA regularly monitors and reviews its performance against the predetermined service delivery objectives and the budget, and does it have a sufficient performance level."], ["**Ministerial Policy Statements FY** \u2022 **2022/23**  \u2022 \u2022 \u2022", "To establish and identify the planned activities to be undertaken by the Ministry for the period 2022/23 and funds allocated on the different key priority areas as identified in the NDPIII, PIAP and the MDA's Strategic Plan."], [null, "To establish the percentage of the budget allocated to SDGs"], [null, "To establish and identify the activities that the MDAs had planned to undertake during the 2022/23 F/Y and confirm if funds were allocated as planned."], [null, "To establish and identify the planned activities to be undertaken by the MDAs for the period 2022/23 and funds allocated on the different key priority areas as identified in the ND PIII, PIAP and the respective MDAs' Policies."], ["**Ministry of** **budget finalization FY2022/2023** **finance circular on** \u2022", "To establish if the MDA budget as approved by parliament is aligned with the NDP, MTEF and other statements of government expenditure policy."], ["**MoFPED circulars and guidelines on** \u2022 **internally generated revenue**", "To ascertain if the MDA has in place systems, processes and procedures to manage internally generated funds (e.g., fees, charges, donations, etc.) in accordance with law and regulations"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 85, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Document Reviewed", "The Purpose of review"], "type": "table"}}, {"content": "78", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 85, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["\u2022", "To ascertain if the Commission has in place systems, processes and procedures to manage internally generated funds (e.g., fees, charges, donations, etc.) in accordance with the existing laws and regulations"], ["**MOFPED mid-term monitoring** \u2022 **review report FY 2022/2023** \u2022", "To establish whether budgets are utilized effectively, economically and efficiently towards achieving the domesticated SDG targets and programmes"], [null, "To establish whether the MOFPED regularly monitors and reviews its performance against the predetermined service delivery objectives and the budget, and does it have a sufficient performance level."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 86, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Document Reviewed", "The Purpose of review"], "type": "table"}}, {"content": [["\u2022", "To ascertain if the Commission has in place systems, processes and procedures to manage internally generated funds (e.g., fees, charges, donations, etc.) in accordance with the existing laws and regulations"], ["**MOFPED mid-term monitoring** \u2022 **review report FY 2022/2023** \u2022", "To establish whether budgets are utilized effectively, economically and efficiently towards achieving the domesticated SDG targets and programmes"], [null, "To establish whether the MOFPED regularly monitors and reviews its performance against the predetermined service delivery objectives and the budget, and does it have a sufficient performance level."], ["**progress report and Road Map** **MOFPED FY** \u2022 **2022/23** for implementation of SDGs in Uganda** **2021/2022-2024/2025**  \u2022", "To establish whether the MOFPED regularly monitors and reviews its performance against SDG targets, and is there a sufficient performance level."], [null, "To establish whether the MOFPED regularly monitors and reviews its performance against the predetermined service delivery objectives and the budget, and does it have a sufficient performance level."], ["**Monthly procurement reports to** \u2022 **PPDA**", "To establish if significant deviations from procurement legislation (anomalies) occurred  irregular or unauthorized procurements; fraud identified, complaints lodged, unplanned or non-competitive procurement, inadequate needs assessment conducted etc.) (e.g. number/amount of"], ["**MTEFs and BFPs for FY2022/23**  \u2022", "To ascertain if the MDAs' budget as approved by Parliament is aligned with the NDP, MTEF and other statements of government expenditure policy"], ["**National Development Plan 2019/20-2024/25** **III** \u2022 \u2022 \u2022", "To understand the National Priorities and objectives over the five- year period"], [null, "To understand whether spending priorities of the MDAs are aligned to the NDPIII"], [null, "To ascertain the extent of domestication of the SDGs in the NDPIII"], ["**National disaster risk management** \u2022 **plan (2022/23-2026/27) and** **National** disaster preparedness and Management, 2010.** **policy for** \u2022", "To establish if there are contingency measures (business continuity plans) in place to ensure service delivery continuity when faced with large-scale absence of staff during disaster periods"], [null, "To establish if there is a specific mechanism in place for tracking and accounting for resources deployed in emergency response and reporting it transparently"], ["**National NTR estimates book FY** \u2022 **2022/23.** \u2022", "To establish whether the MDA's revenue targets are based on reasonable assumptions including past history of revenue collected versus forecasted, and if they are being met"], [null, "To establish whether the Commission\u2019s revenue targets are based on reasonable assumptions including past history of revenue collected versus forecasted, and if they are being met"], ["**Parliament\u2019s approved contract staff** \u2022 **establishment for F/Y 2022/2023** \u2022", "To find out if there is efficient and lawful use of temporary employees in terms of their role, remuneration and numbers"], [null, "To establish if the structure is filled as approved to support Parliament\u2019s functions"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 86, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Document Reviewed", "The Purpose of review"], "type": "table"}}, {"content": "79", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 86, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["**Parliamentary physical** \u2022 **infrastructure sectoral committee minutes** \u2022 \u2022", "To identify if parliament amended the MDA budget as submitted and if the revised budget has been taken into account for planning purposes"], [null, "To confirm if Parliament undertook all the planned field inspections for the F/Y 2022/2023"], [null, "To identify if parliament amended the budget proposal as submitted and if the revised budget was taken into consideration during planning by the respective entities"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 87, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Document Reviewed", "The Purpose of review"], "type": "table"}}, {"content": [["**Parliamentary physical** \u2022 **infrastructure sectoral committee minutes** \u2022 \u2022", "To identify if parliament amended the MDA budget as submitted and if the revised budget has been taken into account for planning purposes"], [null, "To confirm if Parliament undertook all the planned field inspections for the F/Y 2022/2023"], [null, "To identify if parliament amended the budget proposal as submitted and if the revised budget was taken into consideration during planning by the respective entities"], ["**Payroll register 2022/2023**  \u2022", "To establish if MDA's payroll is robust (i.e. payroll details match the actual workforce and integrity of the payroll is regularly reviewed)"], ["**Payroll register and payment files** \u2022", "To establish if the MDA\u2019s salary payments is done on time and in full"], ["**Personal files of the Commission** \u2022 **staff**", "To establish whether the staff are professionally qualified and competent to support the MPs during scrutiny, review, debate and amendment of the budget proposals"], ["**Procurement files and the GOU E-** \u2022 **procurement System**", "To ascertain whether public procurement information was accessible inform of open data"], ["**Program Working Group Meeting** \u2022 **Minutes and Senior Management Meeting Minutes** \u2022 \u2022", "To identify stakeholders, the extent of engagement with Civil Society Organizations, development partners and media during the budget preparation process."], [null, "To identify stakeholders, the extent of engagement with Civil Society Organizations, development partners and media during the budget approval process."], [null, "To identify stakeholders, the extent of engagement with Civil Society Organizations, development partners and media during the budget preparation process."], ["**Programme Implementation Action** \u2022 **Plan 2019/20-2024/25** \u2022", "To ascertain if the long and medium-term agenda of the sector feeds into the National development plan III, the strategic plan, and in line with the MoFPED guidance"], [null, "To ascertain if the long and medium-term agenda of the sector feeds into the National development plan III, the strategic plan, corporate plan in line with the MoFPED guidance"], ["**Public Finance Management Act and** \u2022 **Regulations 2015**  \u2022 \u2022 \u2022 \u2022 \u2022 \u2022", "To establish if the audit committee reviews and follows up on internal audit reports and recommendations"], [null, "To establish if  is comprehensive (covering all transactions including e.g. contingent liabilities, commitments, non-tax revenue etc.) the MDA's financial reporting system"], [null, "To establish if there is a specific mechanism in place for tracking and accounting for resources deployed in emergency response and reporting it transparently"], [null, "To establish whether responsibilities for accounting and reporting are observed by the MDA"], [null, "To understand the processes for the preparation, approval and management of a transparent, credible and predictable annual budget"], [null, "To understand whether the MDA complies with the legal framework, deadlines, policies and formats covering financial accounting and reporting"], [null, "To establish if the audit committee reviews and follows up on internal audit reports and recommendations."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 87, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Document Reviewed", "The Purpose of review"], "type": "table"}}, {"content": "80", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 87, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["\u2022 \u2022 \u2022", "To establish if there is a specific mechanism in place for tracking spending by entities in line with the SDGs"], [null, "To establish whether responsibilities for accounting and reporting are observed by MDAs"], [null, "To understand the processes and timelines for Budget approval, oversight and management of a transparent, credible and predictable annual budget"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 88, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Document Reviewed", "The Purpose of review"], "type": "table"}}, {"content": [["\u2022 \u2022 \u2022", "To establish if there is a specific mechanism in place for tracking spending by entities in line with the SDGs"], [null, "To establish whether responsibilities for accounting and reporting are observed by MDAs"], [null, "To understand the processes and timelines for Budget approval, oversight and management of a transparent, credible and predictable annual budget"], ["**Public Service Standing order 2021** \u2022 \u2022", "To establish if the MDA\u2019s salary payments is done on time and in full"], [null, "To find out if there is efficient and lawful use of temporary employees in terms of their role, remuneration and number"], ["**Quarterly Internal Audit Committee** \u2022 **Minutes**", "To establish if the audit committee reviews and follows up on internal audit reports and recommendations"], ["**Receipts from treasury FY 2022/23** \u2022 **and revenue IFMIS reports.** \u2022 \u2022", "To ascertain if revenue reconciliations are being performed regularly"], [null, "To ascertain if transfers of revenue from commercial banks or other non-government financial entities to the central bank/national treasury are done regularly and swiftly?"], [null, "To confirm if the MDA receives all its approved budget funds"], ["**Reconciliation statements and bank** \u2022 **statements**", "To ascertain if revenue reconciliations are being performed regularly"], ["**Revenue forecast plans FY 2022/23** \u2022", "To establish whether the MDA's revenue targets are based on reasonable assumptions including past history of revenue collected versus forecasted, and if they are being met"], ["**Revenue statistics on** **generated funds** **internally** \u2022", "To establish whether the MDA's revenue targets are based on reasonable assumptions including past history of revenue collected versus forecasted, and if they are being met"], ["**SDGs progress report 2021 and the** \u2022 **National SDGs entity responsibility matrix**", "To ascertain the progress of performance of domesticated SDGs and the challenges in implementation of SDGs."], ["**Sector progress report FY 2022/23** \u2022 **and Road Map for implementation of** **SDGs** 2021/2022- 2024/2025** **in Uganda** \u2022", "To establish whether the MDA regularly monitors and reviews its performance against SDG targets, and is there a sufficient performance level."], [null, "To establish whether the MDA regularly monitors and reviews its performance against the predetermined service delivery objectives and the budget, and does it have a sufficient performance level."], ["**Status Report on implementation of** \u2022 **internal Audit recommendations**", "to understand of recommendations and the reasons for observed performance. the status of implementation their"], ["**on the** \u2022 **internal Audit** **Status** Report implementation of recommendations**", "to understand of recommendations and the reasons for observed performance. the status of implementation their"], ["**Strategic plans 2019/20-2024/25** \u2022 \u2022 \u2022 \u2022", "To ascertain the extent of domestication of the SDGs Agenda in the MDAs' strategic plans to facilitate implementation"], [null, "To understand the key result areas and strategic concerns/ issues/gaps that need to be  addressed in the next five years to improve socio-economic development"], [null, "To understand whether spending priorities are aligned to the strategic plan"], [null, "To ascertain the extent of domestication of the SDGs in the Commission\u2019s strategic plans to facilitate implementation"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 88, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Document Reviewed", "The Purpose of review"], "type": "table"}}, {"content": "81", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 88, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["\u2022 \u2022", "To understand the key result areas and strategic concerns/ issues/gaps that need to be  addressed in the next five years to improve Parliament\u2019s oversight role"], [null, "To understand whether the Commission\u2019s spending priorities are aligned to its strategic plan"], ["**The approved budget estimates/** \u2022 **Appropriation Act, 2022/2023 and** **the IFMIS uploaded Budget**  \u2022", "To establish if the budget uploaded on the IFMIS for the MDA was the one which was approved by Parliament"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 89, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Document Reviewed", "The Purpose of review"], "type": "table"}}, {"content": [["\u2022 \u2022", "To understand the key result areas and strategic concerns/ issues/gaps that need to be  addressed in the next five years to improve Parliament\u2019s oversight role"], [null, "To understand whether the Commission\u2019s spending priorities are aligned to its strategic plan"], ["**The approved budget estimates/** \u2022 **Appropriation Act, 2022/2023 and** **the IFMIS uploaded Budget**  \u2022", "To establish if the budget uploaded on the IFMIS for the MDA was the one which was approved by Parliament"], [null, "To establish if the in-year cash allocations to the MDA are in line with the approved budget and are these released regularly based on the cash requirements of the MDA"], ["**The authority's staff establishment** \u2022 **and approved structure as of April 2023**", "To find out if there is an efficient and lawful use of temporary employees in terms of their role, remuneration and number"], ["**The draft IT policy and disaster** \u2022 **recovery plan**", "To find out if there are disaster recovery procedures in place"], ["**The IT policy and disaster recovery** \u2022 **plan**", "To find out if there are disaster recovery procedures in place"], ["**The Ministry Strategic Plan 2020/21** \u2022 **\u2013 2024/25**  \u2022 \u2022", "To ascertain the extent of domestication of the SDGs Agenda in the MDAs' strategic plans to facilitate implementation"], [null, "To understand the key result areas and strategic concerns/ issues/gaps that need to be  addressed in the next five years to improve socio-economic development"], [null, "To understand whether spending priorities are aligned to the strategic plan"], ["\u2022 \u2022 **The MDA's staff establishment and** \u2022 **approved structure as of April 2023**", "To establish if the structure is filled as approved to support MDA's activities."], [null, "To establish with the existing staff structure matches the MDA payroll"], [null, "To find out if there is efficient and lawful use of temporary employees in terms of their role, remuneration and number"], ["**The National SDG Framework**  \u2022 \u2022", "To ascertain if the core sectoral SDGs reflected in the budget proposal are in line with the National SDG Framework"], [null, "To ascertain the national commitment in funding of SDGs"], ["**URA mid-term monitoring review** \u2022 **report FY 2022/2023** \u2022", "To establish whether budgets are utilized effectively, economically and efficiently towards achieving the domesticated SDG targets and programmes"], [null, "To establish whether the URA regularly monitors and reviews its performance against the predetermined service delivery objectives and the budget, and does it have a sufficient performance level."], ["**URA progress report FY 2022/23** \u2022 **and Road Map for implementation of** **SDGs** 2021/2022- 2024/2025** **in Uganda** \u2022", "To establish whether the URA regularly monitors and reviews its performance against SDG targets, and is there a sufficient performance level."], [null, "To establish whether the URA regularly monitors and reviews its performance against the predetermined service delivery objectives and the budget, and does it have a sufficient performance level."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 89, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Document Reviewed", "The Purpose of review"], "type": "table"}}, {"content": "82", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}, {"headings_1": {"content": "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data", "page": 64, "level": 1}}], "page": 89, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 90, "document_name": "Public Financial Management System Thematic Report 2023", "type": "heading"}}, {"content": [["**Ac-Procurement**", "Procurement and disposal department, Ministry of Health \u2022 \u2022", "lodged, To assess whether significant deviations from procurement legislation (anomalies) occurred (e.g. number/amount of irregular or unauthorized procurements; fraud identified, complaints unplanned non-competitive procurement, inadequate needs assessment conducted etc. or"], [null, null, "To ascertain whether public procurement information was accessible inform of open data (rules, announcements, specifications, bidding documentation, contracts awarded, etc.)."], ["**Ass. Commissioner Accounts- Head Finance (AC)**", "Finance department, Ministry of Health \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022", "To ascertain the root causes of the observed discrepancies."], [null, null, "To establish whether debtors are being monitored and followed up"], [null, null, "To establish whether revenue reconciliations being performed regularly"], [null, null, "To ascertain whether the MDA have in place systems, processes and procedures to manage internally generated funds (e.g. fees, charges, donations etc.) in accordance with law and regulations."], [null, null, "To establish whether the MDA disclose revenue raised, revenue foregone, revenue uncollected and other key metrics of revenue performance by end of the budget cycle."], [null, null, "To establish whether public sector worker allowances, non- salary other non-salary benefits appropriately managed, monitored and recorded. remuneration and"], [null, null, "To ascertain whether transfers of revenue from commercial banks or other non-government financial entities to the central bank/national treasury done regularly and swiftly."], [null, null, "To ascertain the root causes of the observed discrepancies."], [null, null, "To ascertain whether the MDA has effective commitment control processes in place to ensure that overall spending is approved in line with budgets and/or cash availability. To ascertain whether the MDA's financial officer is professionally qualified."], [null, null, "To ascertain whether the MDA complies with the legal framework, deadlines, policies and formats covering financial accounting and reporting."], [null, null, "To establish whether the responsibilities for accounting and reporting are observed by the MDA."], [null, null, "To establish whether MDA's financial reporting system is comprehensive (covering all transactions e.g. contingent liabilities, commitments, non-tax revenue etc."], ["**Assistant Commissioner Finance & Administration**", "Finance and \u2022 administration department,  Ministry of Water &", "To ascertain whether the contingency measures (business continuity plans) are in place to ensure service delivery continuity when faced with large-scale absence of staff during disaster periods."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 90, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Staff Interviewed", "Department", "Purpose"], "type": "table"}}, {"content": "83", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 90, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "Environment  \u2022 \u2022", "To understand the disaster management strategies during large-scale absence of staff in disaster periods."], ["To establish whether there is a specific mechanism in place for tracking and accounting for resources deployed in emergency response and whether it is reported transparently.", null, null], ["**Assistant Commissioner Finance and Manager Financial Accounting**", "Finance department, Uganda Revenue Authority \u2022 \u2022 \u2022 \u2022 \u2022 \u2022", "To establish whether the MDA disclosed revenue raised, revenue foregone, revenue uncollected and other key metrics of revenue performance by the end of the budget cycle."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 91, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Staff Interviewed", "Department", "Purpose"], "type": "table"}}, {"content": [["", "Environment  \u2022 \u2022", "To understand the disaster management strategies during large-scale absence of staff in disaster periods."], ["To establish whether there is a specific mechanism in place for tracking and accounting for resources deployed in emergency response and whether it is reported transparently.", null, null], ["**Assistant Commissioner Finance and Manager Financial Accounting**", "Finance department, Uganda Revenue Authority \u2022 \u2022 \u2022 \u2022 \u2022 \u2022", "To establish whether the MDA disclosed revenue raised, revenue foregone, revenue uncollected and other key metrics of revenue performance by the end of the budget cycle."], [null, null, "To establish whether public sector worker allowances, non- salary remuneration and other non-salary benefits are appropriately managed, monitored and recorded."], [null, null, "To ascertain whether the URA has effective commitment control processes in place to ensure that overall spending is approved in line with budgets and/or cash availability. To ascertain whether the URA's financial officer is professionally qualified."], [null, null, "To ascertain whether the UR complies with the legal framework, deadlines, policies and formats covering financial accounting and reporting."], [null, null, "To establish whether the responsibilities for accounting and reporting are observed by URA."], [null, null, "To establish whether URA's financial reporting system is comprehensive (covering all transactions e.g. contingent liabilities, commitments, non-tax revenue etc."], ["**Assistant Commissioner Human Resource**", "\u2022 \u2022 \u2022 Human Resources, URA", "To establish if the URA's payroll is robust (i.e. payroll details match the actual workforce and integrity of the payroll is regularly reviewed)"], [null, null, "To assess if there is an efficient and lawful use of temporary employees in terms of their role, remuneration and number."], [null, null, "To ascertain if the URA's salary payments are done on time and in full"], ["**Assistant Commissioner internal Audit**", "\u2022 \u2022 \u2022 \u2022 \u2022 \u2022 Internal Audit Unit, MoH", "To establish whether the MDA implement an Internal Control System effective to mitigate PFM risks (e.g. over spending, collusion, misuse of assets, unauthorized spending)"], [null, null, "To understand the internal control system strategy and ascertain reasons for identified performance gaps."], [null, null, "To establish whether the MDA internal audit function is effective (number of audits conducted and recommendations implemented)."], [null, null, "To understand the status of implementation of their recommendations and the reasons for observed performance."], [null, null, "To establish whether the audit committee review and follow up on internal audit reports and recommendations."], [null, null, "To ascertain the constitution and functionality of the committees and root causes of the identified performance gaps."], ["**Assistant Commissioner Internal Audit and Manager Internal Audit**", "\u2022 \u2022 Internal Audit Unit, URA", "To establish whether URA implement an Internal Control System effectively to mitigate PFM risks (e.g. overspending, collusion, misuse of assets, unauthorized spending)"], [null, null, "To understand the internal control system strategy and ascertain reasons for identified performance gaps."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 91, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Staff Interviewed", "Department", "Purpose"], "type": "table"}}, {"content": "84", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 91, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "\u2022 \u2022 \u2022 \u2022", "To establish whether the authority\u2019s internal audit function is effective (number of audits conducted and recommendations implemented)."], ["To understand the status of implementation of their recommendations and the reasons for observed performance.", null, null], ["To establish whether the audit committee review and follow up on internal audit reports and recommendations.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 92, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Staff Interviewed", "Department", "Purpose"], "type": "table"}}, {"content": [["", "\u2022 \u2022 \u2022 \u2022", "To establish whether the authority\u2019s internal audit function is effective (number of audits conducted and recommendations implemented)."], ["To understand the status of implementation of their recommendations and the reasons for observed performance.", null, null], ["To establish whether the audit committee review and follow up on internal audit reports and recommendations.", null, null], ["To ascertain the constitution and functionality of the committees.", null, null], ["**Assistant Commissioner Litigation and Manager Litigation**", "Litigation department, URA \u2022", "To ascertain if URA has a tax dispute resolution in place and if it is effective."], ["**Assistant Commissioner Public and Corporate Affairs, Acting Manager Public Relations and Communication, Acting Manager Tax Education**", "Tax Education \u2022 department,  URA", "To ascertain if the revenue authority actively supports taxpayers towards voluntary compliance with relevant tax legislation."], ["**Assistant Director**", "\u2022 \u2022 \u2022 Budget Office, Parliament", "To ascertain the budget approval process and the root causes of the identified performance gaps"], [null, null, "To confirm if the legislative calendar for oversight on the PFM cycle is in place and is being complied with."], [null, null, "to resources allocated to To ascertain whether Parliament follows up on budget spending according the Domesticated SDG Programmes"], ["**Assistant Director in Charge Committees;**", "\u2022 \u2022 Parliament", "To confirm whether sufficient resources were availed for scrutinizing, debating and potentially amending the budget proposal prior to approval"], [null, null, "To confirm the possibility of citizen participation in public hearings and ascertain whether members of the public have access to published reports in mass and print media, and the Parliamentary website."], ["**Clerks to the Public Accountability Committees**", "\u2022 \u2022 CGPAC, LGPAC, COSASE \u2022", "To ascertain whether Parliament follows up on budget spending according the Domesticated SDG Programmes to resources allocated to"], [null, null, "To ascertain whether Parliament and the relevant committees appropriately review, comment and debate the findings of audit reports"], [null, null, "To ascertain whether Parliament follows up on prior year audit reports."], ["**Commissioner Human Resource, Project Managers and Senior Human Resource Officer**", "\u2022 \u2022 \u2022 Finance and Administration, MoWE; MoWT", "To assess if there is an efficient and lawful use of temporary employees in terms of their role, remuneration and number."], [null, null, "To ascertain if the MDA's salary payments are done on time and in full"], [null, null, "To ascertain if the payroll systems and the main government IFMIS system are interlinked to provide complete, accurate and timely information on public sector salary expenditure in compliance with ceilings"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 92, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Staff Interviewed", "Department", "Purpose"], "type": "table"}}, {"content": "85", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 92, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["**Commissioner Planning and Principal Economist**", "\u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 Policy and Planning, MoWE; MoWT \u2022", "To triangulate information from reviewed documents to establish whether the sector strategies were aligned to the NDP III, strategic plan, the integrated transport infrastructure master plan 2019/20-2024/25 and in line with MoFPED guidance."], [null, null, "To ascertain the national commitment in funding SDGs."], [null, null, "To find out whether the MDA comply with the budget preparation procedures (legal requirements, budget calendar, budget classifications, etc.)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 93, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Staff Interviewed", "Department", "Purpose"], "type": "table"}}, {"content": [["**Commissioner Planning and Principal Economist**", "\u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 Policy and Planning, MoWE; MoWT \u2022", "To triangulate information from reviewed documents to establish whether the sector strategies were aligned to the NDP III, strategic plan, the integrated transport infrastructure master plan 2019/20-2024/25 and in line with MoFPED guidance."], [null, null, "To ascertain the national commitment in funding SDGs."], [null, null, "To find out whether the MDA comply with the budget preparation procedures (legal requirements, budget calendar, budget classifications, etc.)"], [null, null, "To corroborate that the MDA budget as approved by Parliament is aligned with the NDP, MTEF and other statements of government expenditure policy"], [null, null, "To assess whether the budget makes provision for unexpected events, for example through contingency or reserve funds, in line with the budget law"], [null, null, "To establish whether the sector strategies were aligned to the NDP III, strategic plan, the integrated transport infrastructure master plan 2019/20-2024/25 and in line with MoFPED guidance."], [null, null, "To establish whether the budget spending priorities are aligned to the strategic plan, NDP and other key policies."], [null, null, "To establish whether the MDA revenue targets are based on reasonable assumptions including past history of revenue collected versus forecasted, and whether they are being met"], [null, null, "To establish whether the budget uploaded on the IFMIS for the MDA is the one which was approved by Parliament and the reasons for any deviations."], [null, null, "To ascertain whether funding shortfalls, arrears and rollover accruals are considered in this year's budget as well as their root causes."], [null, null, "To establish whether in-year cash allocations to the MDA are in line with the approved budget and whether these are released regularly based on the cash requirements of the MDA."], [null, null, "To ascertain whether the MDA submits regular and complete expenditure and performance reports to the MoF as per the required timelines."], [null, null, "To triangulate information from reviewed documents to establish whether the sector strategies were aligned to the NDP III, strategic plan, and in line with MoFPED guidance."], [null, null, "To establish whether the sector strategies were aligned to the NDP III, strategic plan and in line with MoFPED guidance."], ["**Commissioner policy and planning, Principal economist and Head Finance**", "Policy and Planning \u2022 Finance and Administration,  MoWE; MoWT", "To ascertain the variations between the approved budget and the actual expenditure and further ascertain the root causes of such deviations."], ["**Head Human resources**", "\u2022 \u2022 Finance and Administration, MoH", "To assess if there is an efficient and lawful use of temporary employees in terms of their role, remuneration and number."], [null, null, "To ascertain if the MDA's salary payments are done on time and in full"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 93, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Staff Interviewed", "Department", "Purpose"], "type": "table"}}, {"content": "86", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 93, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "\u2022", "To ascertain if the payroll systems and the main government IFMIS system are interlinked to provide complete, accurate and timely information on public sector salary expenditure in compliance with ceilings"], ["**Head IT**", "\u2022 \u2022 Finance and Administration/ IT department,  MoH", "To ascertain if there are effective controls, oversight and regular maintenance of key government IT systems"], [null, null, "To establish whether there are Disaster Recovery Procedures in place"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 94, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Staff Interviewed", "Department", "Purpose"], "type": "table"}}, {"content": [["", "\u2022", "To ascertain if the payroll systems and the main government IFMIS system are interlinked to provide complete, accurate and timely information on public sector salary expenditure in compliance with ceilings"], ["**Head IT**", "\u2022 \u2022 Finance and Administration/ IT department,  MoH", "To ascertain if there are effective controls, oversight and regular maintenance of key government IT systems"], [null, null, "To establish whether there are Disaster Recovery Procedures in place"], ["**Head M&E**", "Policy and Planning, \u2022 MoH", "To ascertain the variations between the approved budget and the actual expenditure and further ascertain the root causes of such deviations."], ["**Head Planning**", "\u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 Policy and Planning, MoH", "To triangulate information from reviewed documents to establish whether the sector strategies were aligned to the NDP III, strategic plan;  To ascertain the national commitment in funding SDGs."], [null, null, "To find out whether the MDA comply with the budget preparation procedures (legal requirements, budget calendar, budget classifications, etc.)"], [null, null, "To corroborate that the MDA budget as approved by Parliament is aligned with the NDP, MTEF and other statements of government expenditure policy"], [null, null, "To assess whether  for unexpected events, for example through contingency or reserve funds, in line with the budget law the budget makes provision"], [null, null, "To establish whether the sector strategies were aligned to the NDP III, strategic plan"], [null, null, "To establish whether the budget spending priorities are aligned to the strategic plan, NDP and other key policies."], [null, null, "To establish whether the MDA revenue targets are based on reasonable assumptions including past history of revenue collected versus forecasted, and whether they are being met"], [null, null, "To establish whether the budget uploaded on the IFMIS for the MDA is the one which was approved by Parliament and the reasons for any deviations."], [null, null, "To ascertain whether funding shortfalls, arrears and rollover accruals are considered in this year's budget as well as their root causes."], [null, null, "To establish whether in-year cash allocations to the MDA are in line with the approved budget and whether these are released regularly based on the cash requirements of the MDA."], [null, null, "To ascertain whether the MDA submits regular and complete expenditure and performance reports to the MoF as per the required timelines."], ["**Heads of Department**", "\u2022 \u2022 Planning  ICT  Human Resources: MoWE; MoWT", "To ascertain the planning modalities for domesticated SDGs and implementation challenges"], [null, null, "To ascertain the root causes of the identified performance gaps."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 94, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Staff Interviewed", "Department", "Purpose"], "type": "table"}}, {"content": "87", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 94, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["**Heads of Department**", "Roads and Bridges \u2022 Transport safety and regulation  Mechanical workshop  \u2022", "To ascertain the planning modalities for domesticated SDGs and implementation challenges"], [null, null, "To ascertain the root causes of the identified performance gaps."], ["**IT Commissioner.**", "IT department, URA \u2022 \u2022 \u2022", "To ascertain if there are effective controls, oversight and regular maintenance of key government IT systems"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 95, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Staff Interviewed", "Department", "Purpose"], "type": "table"}}, {"content": [["**Heads of Department**", "Roads and Bridges \u2022 Transport safety and regulation  Mechanical workshop  \u2022", "To ascertain the planning modalities for domesticated SDGs and implementation challenges"], [null, null, "To ascertain the root causes of the identified performance gaps."], ["**IT Commissioner.**", "IT department, URA \u2022 \u2022 \u2022", "To ascertain if there are effective controls, oversight and regular maintenance of key government IT systems"], [null, null, "To establish whether there are Disaster Recovery Procedures in place"], [null, null, "To ascertain if the payroll systems and the main government IFMIS system are interlinked"], ["**IT Senior officer**", "Finance and Administration/ IT department, MoWE; MoWT \u2022 \u2022", "To ascertain if there are effective controls, oversight and regular maintenance of key government IT systems"], [null, null, "To establish whether there are Disaster Recovery Procedures in place"], ["**Manager Financial Accounting and Assistant Commissioner Finance**", "Finance and Administration department, URA \u2022 \u2022 \u2022 \u2022", "To ascertain whether the contingency measures (business continuity plans) are in place to ensure service delivery continuity when faced with large-scale absence of staff during disaster periods."], [null, null, "To understand the disaster management strategies during the large-scale absence of staff in disaster periods."], [null, null, "To establish whether there is a specific mechanism in place for tracking and accounting for resources deployed in emergency response and whether it is reported transparently."], [null, null, "To understand the disaster management strategies during large-scale absence of staff in disaster periods."], ["**Manager revenue modelling and policy analysis**", "Revenue modelling and \u2022 policy analysis,  URA", "To ascertain the role of URA in the revenue forecasting process."], ["**Managers in the Legal services and board affairs**", "Legal services and board affairs,  URA \u2022 \u2022", "To ascertain in URA contributes towards the tax policy development process."], [null, null, "To ascertain if URA has a tax dispute resolution in place and if it is effective."], ["**Principal Clerk Officer**", "Parliament  \u2022 \u2022 \u2022", "To confirm whether Parliamentary debate on budget is open to observation by the public"], [null, null, "To confirm whether Parliament's debate on the budget includes domesticated SDGs and ascertain whether the approved budget has clearly mapped resource allocation for achieving the domesticated SDGs"], [null, null, "To confirm Government commitment to implement the SDGs in Uganda and hence agenda 2030."], ["**Senior Accountant and Head Finance (AC)**", "Finance department, MoWE; MoWT \u2022 \u2022 \u2022 \u2022", "To ascertain the root causes of the observed discrepancies."], [null, null, "To establish whether debtors are being monitored and followed up"], [null, null, "To establish whether revenue reconciliations being performed regularly"], [null, null, "To ascertain whether the MDA have in place systems, processes and procedures to manage internally generated funds (e.g. fees, charges, donations etc.) in accordance with law and regulations."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 95, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Staff Interviewed", "Department", "Purpose"], "type": "table"}}, {"content": "88", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 95, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "\u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022", "To establish whether the MDA disclose revenue raised, revenue foregone, revenue uncollected and other key metrics of revenue performance by end of the budget cycle."], ["To establish whether public sector worker allowances, non- salary other non-salary benefits appropriately managed, monitored and recorded. remuneration and", null, null], ["To ascertain whether transfers of revenue from commercial banks or other non-government financial entities to the central bank/national treasury done regularly and swiftly.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 96, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Staff Interviewed", "Department", "Purpose"], "type": "table"}}, {"content": [["", "\u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022", "To establish whether the MDA disclose revenue raised, revenue foregone, revenue uncollected and other key metrics of revenue performance by end of the budget cycle."], ["To establish whether public sector worker allowances, non- salary other non-salary benefits appropriately managed, monitored and recorded. remuneration and", null, null], ["To ascertain whether transfers of revenue from commercial banks or other non-government financial entities to the central bank/national treasury done regularly and swiftly.", null, null], ["To ascertain the root causes of the observed discrepancies.", null, null], ["To ascertain whether the MDA has effective commitment control processes in place to ensure that overall spending is approved in line with budgets and/or cash availability. To ascertain whether the MDA's financial officer is professionally qualified.", null, null], ["To ascertain whether the MDA complies with the legal framework, deadlines, policies and formats covering financial accounting and reporting.", null, null], ["To establish whether the responsibilities for accounting and reporting are observed by the MDA.", null, null], ["To establish whether MDA's financial reporting system is comprehensive (covering all transactions e.g. contingent liabilities, commitments, non-tax revenue etc.", null, null], ["**Senior Human Resource Officer**", "Finance and \u2022 Administration,  MoWE; MoWT", "To establish if the MDA's payroll is robust (i.e. payroll details match the actual workforce and integrity of the payroll is regularly reviewed)"], ["**Senior Internal Auditor and Assistant Commissioner internal Audit**", "\u2022 \u2022 \u2022 \u2022 \u2022 \u2022 Internal Audit Unit, MoWE; MoWT", "To establish whether the MDA implement an Internal Control System effective to mitigate PFM risks (e.g. over spending, collusion, misuse of assets, unauthorized spending)"], [null, null, "To understand the internal control system strategy and ascertain reasons for identified performance gaps."], [null, null, "To establish whether the MDA internal audit function is effective (number of audits conducted and recommendations implemented)."], [null, null, "To understand the status of implementation of their recommendations and the reasons for observed performance."], [null, null, "To establish whether the audit committee review and follow up on internal audit reports and recommendations."], [null, null, "To ascertain the constitution and functionality of the committees and root causes of the identified performance gaps."], ["**Senior Procurement officers, Procurement officer and Heads of department**", "Procurement and \u2022 disposal department, MoWE; MoWT; URA", "To assess whether significant deviations from procurement legislation (anomalies) occurred (e.g. number/amount of irregular or unauthorized procurements; fraud identified, complaints unplanned non-competitive procurement, inadequate needs assessment conducted etc. lodged,  or"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 96, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Staff Interviewed", "Department", "Purpose"], "type": "table"}}, {"content": "89", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 96, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "\u2022 \u2022 \u2022 \u2022 \u2022", "To ascertain whether public procurement information was accessible inform of open data (rules, announcements, specifications, bidding documentation, contracts awarded, etc.)."], ["To assess whether significant deviations from procurement legislation (anomalies) occurred (e.g. number/amount of irregular or unauthorized procurements; fraud identified, complaints unplanned non-competitive procurement, inadequate needs assessment conducted etc. lodged,  or", null, null], ["To ascertain whether public procurement information was accessible inform of open data (rules, announcements, specifications, bidding documentation, contracts awarded, etc.).", null, null], ["lodged,  or To assess whether significant deviations from procurement legislation (anomalies) occurred (e.g. number/amount of irregular or unauthorized procurements; fraud identified, complaints unplanned non-competitive procurement, inadequate needs assessment conducted etc.", null, null], ["To ascertain whether public procurement information was accessible and inform of open data (rules, announcements, specifications, bidding documentation, contracts awarded, etc.).", null, null], ["**The budget supervisor and the budget office team**", "\u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 \u2022 Budget Office, URA", "To triangulate information from reviewed documents to establish whether the sector strategies were aligned to the NDP III, strategic plan, and in line with MoFPED guidance."], [null, null, "To ascertain the national commitment to funding SDGs."], [null, null, "To find out whether URA complies with the budget preparation procedures (legal requirements, budget calendar, budget classifications, etc.)"], [null, null, "To corroborate that the URA budget as approved by Parliament is aligned with the NDP, MTEF and other statements of government expenditure policy"], [null, null, "To assess whether  for unexpected events, for example through contingency or reserve funds, in line with the budget law the budget makes provision"], [null, null, "To establish whether the sector strategies were aligned to the NDP III, corporate 2019/20-2024/25 and in line with MoFPED guidance."], [null, null, "To establish whether the budget spending priorities are aligned with the strategic plan, NDP and other key policies."], [null, null, "To establish whether the URA revenue targets are based on reasonable assumptions including past history of revenue collected versus forecasted, and whether they are being met"], [null, null, "To establish whether the budget uploaded on the IFMIS for URA is the one which was approved by Parliament and the reasons for any deviations."], [null, null, "To ascertain whether funding shortfalls, arrears and rollover accruals are considered in this year's budget as well as their root causes."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 97, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Staff Interviewed", "Department", "Purpose"], "type": "table"}}, {"content": "90", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 97, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "\u2022 \u2022", "To establish whether in-year cash allocations to the URA are in line with the approved budget and whether these are released regularly based on the cash requirements of the Authority."], ["To ascertain whether URA submits regular and complete expenditure and performance reports to the MoF as per the required timelines.", null, null], ["**Undersecretary Finance and administration**", "Finance and administration department, MoWE; MoWT \u2022 \u2022 \u2022", "To ascertain whether the contingency measures (business continuity plans) are in place to ensure service delivery continuity when faced with large-scale absence of staff during disaster periods."], [null, null, "To understand the disaster management strategies during large-scale absence of staff in disaster periods."], [null, null, "To establish whether there is a specific mechanism in place for tracking and accounting for resources deployed in emergency response and whether it is reported transparently."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 98, "document_name": "Public Financial Management System Thematic Report 2023", "columns": ["Staff Interviewed", "Department", "Purpose"], "type": "table"}}, {"content": "91", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose", "page": 90, "level": 1}}, {"headings_1": {"content": "Appendix III: Showing Documents Reviewed and The Purpose of Review", "page": 82, "level": 1}}], "page": 98, "document_name": "Public Financial Management System Thematic Report 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["TABLE OF CONTENTS - i", "LIST OF TABLES - iii", "LIST OF FIGURES - iv", "TABLE OF ACRONYMS/ABBREVIATIONS - v", "EXECUTIVE SUMMARY - 1", "CHAPTER ONE - 10", "  1.0 INTRODUCTION - 10", "  1.1 Background of the PFM Audit - 10", "  1.2 Motivation for the PFM Audit - 11", "  1.3 Overview of the Public Financial Management systems and processes in - 12", "Uganda - 12", "  1.4 Legal and Regulatory Arrangements for PFM in Uganda - 14", "CHAPTER TWO - 16", "  2.0 AUDIT DESIGN AND METHODOLOGY - 16", "  2.1 Audit Scope - 16", "  2.2 Audit Objective - 16", "  2.3 Audit Questions - 17", "  2.4 Basis for selection of the PFM Entities - 17", "  2.5 Data Collection Methods (DCM) - 17", "  2.6 Limitation of the PFM Assessment - 18", "  2.7 Data analysis - 19", "CHAPTER THREE - 21", "AUDIT FINDINGS, CONCLUSIONS AND RECOMMENDATIONS 21 3.0", "  3.1 Overall Performance of Government PFM system Processes - 21", "  3.2 Macroeconomic Policy, Fiscal Policy, and Strategic Budgeting - 22", "  3.3 Budget Preparation - 30", "  3.4 Budget Approval - 36", "  3.5 Financial Management and Service Delivery - 39", "  3.6 Accounting, Reporting, and Oversight - 51", "APPENDICES - 54", "Appendix I: Showing The Detailed Activities, Outputs and Timelines for the 5 Core PFM", "Processes Along the Whole Budget Cycle - 54", "Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both", "Qualitative and Quantitative Data - 57"], "page": 2}, {"content": ["Appendix III: Showing Documents Reviewed and The Purpose of Review - 75", "Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose - 83"], "page": 3}, {"content": ["LIST OF TABLES", "Table 1: Showing some of the legal and regulatory arrangements for the PFM in Uganda - 14", "Table 2: Showing the budget significance as one of the selection criteria for the PFM Pilot", "entities - 17", "Table 4: Showing the performance grading for key processes and integration of SDGs into", "PFM Processes - 19", "Table 5: Showing Macroeconomic assumptions used in short and medium term forecasts - 27", "Table 6: Showing deviations between forecasts and actual performance - 28", "Table 7: Showing the comparison between the strategic plan estimates and the approved", "budget estimates for the FY2022/2023 - 29", "Table 8; Showing underfunding of the contingency fund - 32", "Table 9: Showing level of alignment of the BFPs to the NDPIII - 33", "Table 10: Showing performance of outstanding arrears against budget allocations - 35", "Figure 6: Showing the performance of the PFM budget approval process by Government", "institutions - 37", "Table 11; Selected entities\u2019 performance per sub-process - 40", "Table 12 Showing summary performance of revenue by source - 45", "Table 13: Showing NTR performance per entity for FY 2022/2023 - 46", "Table 13: Showing performance of GoU warrants - 47", "Table 14: A Summary of extent of implementation of planned activities of the assessed", "entities - 48"], "page": 4}, {"content": ["LIST OF FIGURES", "Figure 1: Showing the summary flow chart of the core PFM system processes - 12", "Figure 2 Showing Government performance along each PFM process for the FY 2022/202321", "Figure 3: Showing Government performance on Macroeconomic policy, fiscal policy and", "strategic budgeting PFM process for the FY 2022/23 - 22", "Figure 4: Showing Debt to GDP Ratio - 24", "Figure 5: Showing the performance of the PFM budget preparation process by Government", "institutions - 31", "Figure 7: Showing the performance of the PFM financial management and service delivery", "process by Government institutions - 40", "Figure 8: Showing Dominant Root Cause Attribution by the Financial Management And", "Service Delivery Process - 41", "Figure 9: Showing the performance of the PFM Accounting, Reporting and Oversight", "process by Government institutions - 52"], "page": 5}]}
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF RAKATI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], "page": 1, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], "page": 1, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], "page": 1, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], "page": 2, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 2, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Table of CONPOMS  \nii ss cass cis sien seeesnnonerantaumunsunenennes ennencns copeneves wi duces vocbeva  \nnena eneesnnes Hier syenevdive Mish pass \nLISE st AUCRONTIY ITS iii scsia sess ana nnnnuanannnn nennen een nennen nu nn namen  \nann nn EEE ERREGT", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}]], "page": 2, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "sexs", "metadata": {"headings": [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 2, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 SR PRIS co ercnnmomannsmeenesessmrenennnoemsnesaamasoeosarsasseonemsoceemasmnenssemcgeseapare  \neg \nBAT EN 1 cry pepe cease EEE Ener \nEN TEE 1 EEE \n1.0 Implementation of the Approved Budget... 1 \n2.0 Management of the Government Salary Payroll...........2.22.22002..  \n9 nn \nEMPHASIS OF MATTER........:scssssssssssesssssessssesveseevesveucsvssesusecsussesacsvsstsussessesresusaneeesatsteatsatssstssesteateseaven 11 \n3.0  \nChange in Accounting Treatment for Non-current Assets... 11 \nOTHER MATTER ........unsenesesenessssessesesesensensennnnnennnnennensennnnnnnennnnnnnnnnnnnnnnnenenennennnenennennnnen 12 4.0 Implementation of Key Government Grants/Programmes (Focus Areas)... 12 \n4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant... 12 \n4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program... 14 \n4.3 Education Development Grant  \n16 .........cccccccccsssssscsscsessesssscssesecscsscsessusersetsecsussusatssassuesasaceseeeees \nAr Pliira Dealer Iniatinneeunenmaennerennrenennnenn  \n16 nennen nenne \nOTHER INFORMATION... 19 csccsssesssssecsssssesessessssusssessessseesesssssssnsarssussnssssucssssssssessesensaneaesateresersuenseeees \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ........cccesccccccsessesereseeseees 19 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .......ccccccccseeeeeess 19 OTHER REPORTING RESPONSIBILITIES ..o...cccccccccsccssescesessssssessssecscsusseveesnsressestsatsassessesusseasenseaven 20 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .....cc.cccccccccsccssseseeseseesessesteseeseeee 21 \n5.0 Implementation of the Parish Development Modal ................  \n21 nn", "metadata": {"headings": [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "sexs", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}]], "page": 2, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u00c4BPENIIEES", "metadata": {"headings": [{"headings_0": {"content": "\u00c4BPENIIEES", "page": 2, "level": 1}}, {"headings_1": {"content": "sexs", "page": 2, "level": 3}}], "page": 2, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "28 oxccsziss tach anesocereronsrennnnenansnennensameneunvuivcrsn ven txnbun oma munis Uys  \npanei EEE EEE RENT \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "\u00c4BPENIIEES", "page": 2, "level": 1}}, {"headings_1": {"content": "sexs", "page": 2, "level": 3}}, [{"headings_0": {"content": "\u00c4BPENIIEES", "page": 2, "level": 1}}, {"headings_1": {"content": "sexs", "page": 2, "level": 3}}]], "page": 2, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 3}}, {"headings_1": {"content": "\u00c4BPENIIEES", "page": 2, "level": 1}}], "page": 3, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], "page": 3, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DLG \nDistrict Local Government FY Financial Year  \nGoU Government of Uganda INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS  \nIntegrated Personnel and Payroll system  \nISSAIs \nInternational Standards of Supreme Audit Institutions LG Local Government  \nMoFPED \nMinistry of Finance, Planning and Economic Development NIRA \nNational Identification & Registration Authority PDC \nParish Development Committee PDM \nParish Development Committee \\|  \nPFMA Public Finance Management Act PPDA \nPublic Procurement & Disposal of Public Assets \\_  \nPRE \nParish Revolving Fund  \nSACCO  \nSavings and Credit Cooperative Organization TC Town Council", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}, [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}]], "page": 3, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], "page": 3, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF RAKAI 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 Rakai 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 Rakai 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": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}]], "page": 3, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Rakai District to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Rakai DLG had a budget of UGX.55,967,233,538 out of which UGX.54,776,111,865 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}]], "page": 4, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 5, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4 \\| Details Budget Warrants % N (UGX) (UGX) funding 1 Recurrent (Wage) \n39,350,087,311 \\| 39,350,087,306 100% 2 Recurrent (Non-wage) 8,564,456,787 \\| 8,259,611,880 96.44% 3 Development 8,052,689,440 7,166,412,679 89% Total 55,967,233,538 54,776,111,865 97.87% \nOut of the total warrants of UGX.54,776,111,865 I reviewed utilisation of warrants worth UGX.43,784,856,188 (79.9%) as summarised in the table below \nActual . = Cumulative % SN Details expenditure out of total expenditure 3  \n(UGX)  \nwarrants  \n(UGX) \nWage expenditure (general staff  \n1 39,347 \u201a543,574 39,347 543,574 89.9 salaries, gratuity and persion) \n2 PDM expenditure audited  \n73,041,053 39,420,584,627 90.0 \n3 Microscale irrigation projects 456,385,379 39,876,970,006 91.1 4 Education grant - Formerly SFG \nWater development grant (Piped water, .  \nand Rural water and Sanitation grant) \n766,654,343 40,643,624,349 92.8 17S Bol 382 A Als 281,732 246 6 UGIFT (Infrastructure) 1,122,129,881 42,539,411,612 97.2 \n7 Uganda road Fund (URF)  \n921,323,156 43,460,734,768 99.3 \nBelow are my findings from the -perfermance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation Recommendation 1.1 Revenue Performance  \nI advised the Accounting Officer Performance of Local Revenue  \nto widen the local According to the approved budget, the District was supposed to collect Local revenue base by revenue to the tune of UGX.553,561,000 however; by the end of the year exploring  \nnew only UGX.333,020,228 had been collected representing 60.2% performance sources of revenue. as shown in the table below and appendix 1.  \nNo Source Approved Actual Variance  \nbudget (UGX) Collections (UGX)  \n(UGX)  \nTax Revenues 326,035,000 239,603,659 86,431,341  \nNon-Tax Revenues 227,526,000 93,416,569 134,109,431  \nTotal 553,561,000 333,020,228 220,540,772 \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities.  \nN Out-put Activity Purpose of the Budget  \no un- Amount implemented (UGX) activities  \n1 CAO' s vehicle Repairing of CAO' Facilitate CAO\\*s 35,000,000 Repaired Vehicle movements  \ndistrict  \n2 Staff houses  \nRenovation of staff To make staff  \n150,000,000 renovated houses residences  \nhabitable  \n3 Procurement of Fuel for Various Facilitate  \n35,540,772  \nfuel for various departments monitoring and  \ndepartments service delivery \nTotal  \n220,540,7 72 \nThe Accounting Officer explained that under collection of local revenue was due to;  \nHeavy rains that caused poor road network in the district.  \ne  \nRakai district experienced a tooth and mouth disease which contributed e  \nto close of cattle markets in the district, so with that, no business was", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 5, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "being carried out during the period.", "metadata": {"headings": [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 6, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The budget was higher as compared to previous year performance. e \n1.2  \nPerformance of GOU warrants  \nThe District had an  \nof  \nfrom the various I advised the \nNo Observation \u2018Recommendation Human Capital  \nDevelopment 33,710,533,413 33,710,533,411 2 100.0 \"  \nPublic Sector  \nTransformation 10,082,532,163 10,082,532,160 3 100.0 \u2018 \u2014  \nCommunity Mobilization  \n780682 90.2  \nand Mind-set 754,562,689 soo \\| \\|  \nGovernance and Security  \n100  \n1,605,711,543 1,605,711,543 \\_  \nDevelopment Plan  \nImplementation 931,981,770 931,981,770 100 \u2018  \n- \n\\|  \n53,929,734,53 53,852,068,11 77,666,4 99.9 8 9 03 \nThe UGX.77,666,403 that was not warranted was meant for the following activities which were either parbally or not implemented at all;  \nNo. Programme Amount Activities not Purpose of the  \nnot implemented unimplemented warranted  \nactivity  \n(UGX) \n1 Community 73,666,398 Facilitating  \nMobilization  \nOPM groups  \nTo improve group spirits and Mind-set  \nin the communities Change  \n3 Integrated 4,000,000 Supply of Improving Drainage Transport culverts along roads Infrastructure  \nTotal  \n77,666,40  \n3 \nil. \nAs a result of failure to warrant the budgeted funds, the Municipality could not implement the following; \ne Culverts could not be supplied.  \nThe OPM groups could not be well facilitated. e \nThe Accounting Officer explained that the underperformance of the GOU  \n\\_, Warrants was a result of budget cuts by MoFPED  \n1.3 Performance of External Assistance  \nI advised the The entity had an approved budget for external assistance of Accounting Officer UGX.1,483,938,000 from the various programmes out of which to roll over activities UGX.597,661,239 was warranted resulting in a shortfall of UGX. 886,276,761 not implemented to representing 90% performance.  \nthe next subsequent period  \nfor The performance of warrants for each of the programmes is shown in the implementation. table below;  \nProgramme Approved Warrants Variance %  \nbudget (UGX) (UGX) (UGX) funding \nNo Observation Recommendation : \nDevelopm 336,680,000 Repair of CAO\u2019s To make CAO's ent Plan  \nvehicle. Revenue vehicle motorable Implement  \nMobilisation. Repair and staff houses ation of staff houses habitable Total  \n886,276,761 \nAs a result of failure to warrant the budgeted funds, the District could not implement the following;  \nImmunisation and disease control outreaches  \n\u00b0  \nCAO s vehicle could not be repaired  \n\u00b0  \nStaff houses could not be renovated  \n\u00b0", "metadata": {"headings": [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 6, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1.4 Utilization of Warrants  \nOut of the total warrants of UGX.54,776,111,865 availed during the year, I advised the UGX.52,409,638,677 was utilized by the District resulting in un-utilized Accounting Officer warrants of UGX.2,366,473,188 representing utilization of 96% as shown in to ensure that the table below Appendix 1(b).  \naffected activities a st are noted over for Warrants Expenditure Variance  \nProgramine 9 (UGX) (UGX) (UGX) P implemention in the mance subsequent Agro-Industrialization 4,278,738,570 2,795,452,655 1/483,285,915 65%  \nFinancial year. Community 3,048,449 100% Mobilization And 680,896,291 677,847,842  \nMindset Change  \nDevelopment Plan 13,006,168 99% 0,  \n1,034,098 270 1,021,092,102  \nImplementation  \nGovernance And 1,340,115 100% 0,  \n1,789,963,275 1,788,623, 160  \nSecurity  \nHuman Capital i 861,569,241 97% 0,  \n34,244,874,650 33,383,305,409  \nDevelopment  \nIntegrated Transport  \n86,386 100%  \nInfrastructure And 1,099,008,156 1,098,921,770  \nServices  \nNatural Resources, 3,205,351 100%  \nEnvironment, Climate  \n1,345,388,636 1,342,183,285  \nChange, Land And  \nWater  \nPrivate \\| sctor 500,445 100% 0,  \n105,877,984  \n105,377,539  \ndevelopment  \nFubne i \u201eSector 331,820 1009 0,  \n19 185,866,435 10,185,534,915  \nransformation  \nTourism Development 11,399,598 11,300,000 99,598 99% \n54,776,111,86 52,409,638,67 2,366,473,18 96% Total 5 7 8 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants  \nN Programme Warrants not Activities Reason for the o \nUtilized affected by underutilization of \nNo Observation en Recommendation \\{\\| 861,569,241 a ;  \nen ie  \n5 Development \nKacheera seed Delayed y release of funds schools  \nIntegrated  \n86,386  \nTransport \nMechanical 6 \nThe Supplier ; quoted les Infrastructure And Imprest  \nServices  \nNatural Resources,  \nEnvironment, \nEnvironmental  \n7 3,205,351 Weather challenges Climate Change, rastoration  \nLand And Water", "metadata": {"headings": [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "being carried out during the period.", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 8, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], "page": 9, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "500,445 8 Mobilization And  \nMindset : Change \nGroups  \nActivity . postponed was  \nmobilization oe  \nE Public ; Sector 331,520 x Domestic  \nus Not Domestic \u2018 Arrears Not Paid ; Transformation  \n99,598 \nFunds allocated were 9 Tourism \nProfilin me  \ninsufficient to execute the Development tourism sites  \nactivi Total \n2,366,473,188 \nAs a result of failure to utilise warrants;  \ne Some construction works were not completed. e Group mobilisation was postponed  \ne Domestic arears were not paid \nThe Accounting Officer explained that underutilisation of warrants was a  \nresult of late release of funds by MoFPED  \n1.5 Lack of appropriate performance indicators and targets in the work I advised the plans Accounting Officer Regulation 11 (2) b of the Public Finance Management Regulations, 2016 to ensure that going states that the work plan of a vote shall indicate the key performance forward all activities indicators to be used to gauge the outputs. \nhave appropriate performance  \nPart A of the performance contract for Accounting Officers outlines the core indicators  \nand performance requirements against which their performance should be targets  \nassessed in regard to achievement of planned results. This requires the  \nAccounting Officer to be assessed on the extent to which annual key  \nperformance indicators and targets are achieved for key projects and/or  \nprograms. \nI reviewed the approved work plan and sampled 6 outputs with a total of 17 activities. I noted the following; \ne 3 outputs with 4 activities had clear performance indicators and targets.  \ne 3 outputs with 13 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 2. \nNo Observation Recommendaticn \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information.", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}, [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}]], "page": 9, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that there was an oversight in capturing  \nperformance indicators during preparation of the work plan.  \n1.6 Implementation of outputs  \nI assessed the implementation of Six (6) outputs with seventeen (\u00a37) I advised the activities worth UGX.4,113,191,194 and noted that;  \nAccounting Officer Four (4) outputs with Fourteen (14) activities and expenditure worth to ensure that that e  \nUGX.2,534,675,934 were fully implemented.  \nthe affected e Two (2) outputs with (3) activities worth UGX. 1,578,515,260 were activities  \nare partially implemented. Detailed in appendix 3.  \nimplemented in the subsequent  \nTable showing performance indicators and targets  \nFinancial year. Category No. of No. of No.of No of No. of Expenditure  \nof output activiti Activitie activi activiti Amount (UGX)  \nI further advised the outputs s es in\\|s fully ties es not  \nassess the impleme parti implem \nAccounting Officer ed output nted ally ented  \nto engage MoFPED s impl  \nto ensure that funds eme  \nare \nrevoted in the nted  \nFully 4 14 14 0 0 2,534,675,934 subsequent financial implemente  \nyear.  \nd outputs  \nPartially 2 3 0 3 0 1,578,515,260  \nimplemente  \nd outputs  \nTotal 6 17 14 3 0 4,113,191,194 \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the municipality did not implement or partially implemented the following planned activities. \n", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}, [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}]], "page": 10, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Delivery of irrigation equipment to farmers\n2. Construction of Kacheera seed school and science lab at Kifamba Comprehensive school.\n3. Buyamba piped water supply", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], "page": 10, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer explained; The seven micro irrigation projects were not completed because funding was not e in time and money was re-voted towards the end of the FY. Buyamba piped water had not been completed due to unavailability of funds. \u00b0 Construction of Kacheera seed school and science lab at Kifamba Comprehensive e school was partially implement due to late release of funds 1.7 Delivery of Services from Implemented Activities I undertook a review of these activities to Activity details \\| Totat \\| Pictorial \\| Summary of [Audit \\| Management \\| \\| expenditur evidence \\| \\| \\| \\| \\| findings (Time, \\| conclusion \\| Response \\| e (UGX) \\| \\| Quality, \\| \\| \\| \\| \\| Quantity, Cost \\| \\| \\| ; and \\| \\| \\| i et \\| Functionality) \\| \\| \\| Mechanized 108,000,000 \\| At the time of \\| The road \\| ==) maintenance of \\| F inspection the was well \\| ED \\| Ndeeba \\| MET road works were upgraded - Kacheera \\| \u201c= 4 fully completed and the = Katatenga Road \\| gravel was \\| 39KM \\| 4 well 3 \\| Sd \\| compacted. \\| \\| \\| \\| was also \\| \\| The quality \\| rue \u00dc \\|\\| satisfactory Mechanized 210,000,000 \\| \\| 0 \\| Mechanized ; Other road The road at maintenance of maintenance of \\| works were Kirundamaliga - \\| ne \\| Kirundamaliga Kirundamaliga \\| completed \\| Butiti Kasekere - - - = \\| Butiti -Kasekere \u201c22 Butiti -Kasekere well apart road work was \\| Rd 26Kms \\| Recommendation Bu Rd 26Kms. from Head still on going at : walls which the time of a A were not inspection. \\| constructed However, +4 headwalls had \\| not been constructed at \\| the planned oints. nn \\_ I advised the Accounting Officer to ensure that head walls at designated points are constructed in the subsequent financial year. 1.7.2 The service delivery under focus areas I sampled Sixteen (16) out of Twenty four (24) activities in Four (4) focus areas with a total expenditure of UGX.3,118,826,985 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. S \\| \\| Focus Expenditure Key Observation Key N Area (UGX) recommendation(s) \\| 1, \\| Water \\| 773,657,382 \\|e All the water sources were I advised the Accounting \\| \\| Develop", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}, [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}]], "page": 10, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. \\| UGIFT \\| 1,122,129,881 \\| \u00b0 Construction of Science  \ni \\| \\| \\| \\| i", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], "page": 12, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\\| I advised the Accounting Laboratory at Kifamba \nOfficer to ensure that the \\| i i  \n\\| Comprehensive Secondary \\| partially implemented \\| \\| i i \\| 1  \n\\|  \n\\| was on \\| are over to \\| \nSchool still ; the projects : rolled i i \\| \\|  \n\\| foundation level. \n\\| the subsequent Financial \\| \\| \\|  \n\\|e Construction of Kacheera Seed \\| year.  \ni \\|  \nSchool work still going. \\|  \n\\| was  \non \nImplication \nEducation service delivery to the  \n\\| beneficiaries have been delayed  \n\\| \nTotal 3,118,826,98 I \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29'\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nin Appendix 4", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}, [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}]], "page": 12, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Approved Supplemen Revised Warrant Payment Unspent Budget tary (UGX) Budget s (UGX) s (UGX) (UGX) (UGX 26,607,064, 5,851,177,91 32,458,242,0 32,458,24 32,457,18 1,054,037 096 7 13 2,013 7,974 2.2 Validation of employees on the entity payroll The District had 2,430 employees on the IPPS payroll of which 2,419 I advised the (99.5%) were fully verified and 11(0.5%) did not show up. Accounting Officer to always liaise with In addition, 59 individuals who had not accessed the payroll by end of the relevant June 2023 were captured as new records and 46 of these are stakeholders to considered in my determination of the expected entity wage bill ensure prompt updates of the payroll going The following observations were made; forward. a) Out of 2,419 (99.5%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm A follow-up of the their existence and regularity of recruitment. affected staff should immediately be b) A total of 11.(0.5%) employees on the payroll did not appear for made by the validation and were categorised as follows; management so as to have them 11 employees who did not appear for the headcount were access the payroll accounted for by the Accounting Officer as being away for genuine reasons which included medical issues. c) 59 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. The Accounting Officer explained that 46 employees were new recruits that had not accessed the June 2023 payroll and that 13 employees were also genuinely appointed employees but had specific disciplinary cases that led to temporally deletion from the payroll 2.3 Inconsistencies in Employee Details A total of 364 employees on the payroll had inconsistencies in their I advised the dates of birth, captured in the payroll and data captured by NIRA on Accounting Officer the National IDs. The information is critical in the identification of an to engage the individual. affected staff and ensure that Inconsistent information undermines the integrity of the District's employee records records and may complicate the employee service history and are duly updated retirement procedures. Where the errors in dates of birth increase the and brought to the length of service, it may lead to the irregular extension of employee attention of the service. of Public accurately as per the", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}, [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}]], "page": 13, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Engage relevant The Accounting Officer explained that; stakeholders to I; The District had developed a recruitment plan for the FY develop and 2023/2024 to fill the gap, however, the Ministry of Public implement a costed Service halted the process. staff structure for the District. IT. The district was still using the approved Staff Establishment Structure which was developed by the Ministry of Public Service in 2007 and the new structure for Health Facilities was yet to be developed. In addition, the district was using the Establishment Hierarchy which was uploaded on the IPPS by the Ministry of Public Service in respect of Education Institutions EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the OTHER MATTER In addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; 4.0 Implementation of Key Government Grants/Programmes (Focus Areas) In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and recommendations; 4.1 District Rural Water Supply and Sanitation Conditional Grant The District Rural Water Supply and Sanitation Conditional Grant (DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. Rakai District budgeted and received UGX.776,647,111 (100%) for the", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}, [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}], [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "being carried out during the period.", "page": 6, "level": 3}}]], "page": 14, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ownership.", "metadata": {"headings": [{"headings_0": {"content": "ownership.", "page": 16, "level": 1}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}], "page": 16, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "e Four out of five new projects were functional at the time of inspection. \n4.1.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.1.2.1 Planning  \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nAn analysis of the water budget allocations for the Sub counties revealed that the District did not allocate funds based on the water need ranking. For instance Kagamba sub-county which has 6% in comparison to 36% District water average received only 4.64% of the budget while Lwanda sub-county with 81% water coverage received 18.54% of the budget.  \nbelow and detailed in Appendix 4. \nA summary is shown in the table \nSN Category Sub County/Town Budget Ranking Rank Council Name Amount based on interpretation \n1 Sub County with Dwaniro", "metadata": {"headings": [{"headings_0": {"content": "ownership.", "page": 16, "level": 1}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}, [{"headings_0": {"content": "ownership.", "page": 16, "level": 1}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}], [{"headings_0": {"content": "ownership.", "page": 16, "level": 1}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}], [{"headings_0": {"content": "ownership.", "page": 16, "level": 1}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}], [{"headings_0": {"content": "ownership.", "page": 16, "level": 1}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}], [{"headings_0": {"content": "ownership.", "page": 16, "level": 1}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}], [{"headings_0": {"content": "ownership.", "page": 16, "level": 1}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}]], "page": 16, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], "page": 16, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "need 159,672,552 3 3 most needy most allocation by rank 2 Sub County with Byakabanda least allocation 3 Sub County with Kasankala 18,000,000 9 37 least needy by rank 18,000,000 11 Least needy by least allocation rank. Failure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement. of intended grant objectives. oe DLGs should test at least 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. I reviewed the implementation of the Grant activities and noted the following; The district lacked water quality testing kits. As a result water quality tests were carried out using rudimentary techniques focusing on water smell, colour and taste other than the standard tests. Failure to carry out water tests may result into communities consuming contaminated water and associated health hazards. The Accounting Officer explained that the existing water quality testing kit, was no longer functional. I advised the Accounting Officer to prioritise budget allocation for the purchase of water quality testing kits. 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. As such, GoU introduced the UgIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. Rakai District budgeted and received UGX.1,975,472,497 to the implement the UgIFT programme. The following activities were undertaken; SN Activity Planned Actual uantity quantity 1 \\| Construction of Kacheera seed school 1 1 2 \\| Construction of Science Laboratory school at Kifamba Comprehensive 1 1 I designed audit procedures to determine whether UgIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; 4.2.2.1 Funding and Absorption so The District budgeted and received UGX.1,975,472,497 out which UGX.1,122,129,881 (56.8%) was spent, thus leaving UGX.853,342,617 unutilized. Under absorption of released funds resulted from delayed execution of all planned works during the year for construction of Kacheera Seed School and Science Laboratory at Kifamba Comprehensive Secondary School. As a result, available funds could not be absorbed. This is likely to result into further delays due to lengthy procedures of re-voting the project\u2019s funds in", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 16, "level": 3}}, {"headings_1": {"content": "ownership.", "page": 16, "level": 1}}]], "page": 16, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 16, "level": 3}}], "page": 18, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4.2.2.2 Inspection of UGFIT activities  \nT conducted physical inspections of two (2) UGIFT projects implemented at on 12\" October 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nActivity Amount spent Pictorial evidence Summary of findings Audit details (UGX)  \n(Time, Quality, Quantity, conclusion Cost and Functionality)  \nKacheer 850,000,000 E  \nMulti-Purpose block still at  \nConstruction PR  \na Seed  \nos \u20184 :\\| foundation level  \nWork is still School/K pS an in Progress acheera [ene z  \nHigh ne ee \u2014  \nSchool \nmee ee ICT/Library block still at <j]  \n\" : ~)  \nfoundation level \nmF  \nx \\\\", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 16, "level": 3}}, [{"headings_0": {"content": "projects.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 16, "level": 3}}], [{"headings_0": {"content": "projects.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 16, "level": 3}}], [{"headings_0": {"content": "projects.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 16, "level": 3}}]], "page": 18, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "an", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], "page": 18, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Three (3) Classroom block ;\u0131 pnog]\\| with completed Foundation .  \nlevel \nern > = =] Science block at foundation \u2014 \\| level \n= \n= \n\u201c\\|) Staff quarters at foundation :  \noe  \nso \nAs a result, the intended education service delivery was delayed. \nThe Accounting Officer explained the under absorption was due to late release of funds by MoFEPD, and that the contracts for Kacheera Seed School and Kifamba Comprehensive SS Science Lab were still ongoing and these projects were rolled over to the subsequent FY\u2019s budget 2023/2024. \nI advised the Accounting Officer to ensure that the partially implemented projects are rolled over to the subsequent financial year. \n4.3 Education Development Grant  \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations  \nI noted the following areas where management had commendable performance; \no The District maintains an up-to-date asset register of education facilities and their grant.  \noe All projects were screened for likely environmental and social impacts, contracts specified measures to mitigate environmental and social risks identified as responsibility of the contractor and implementation reports were", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}, [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}], [{"headings_0": {"content": "an", "page": 18, "level": 3}}, {"headings_1": {"content": "projects.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "prepared.", "metadata": {"headings": [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], "page": 19, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "o The District allocated 95% to capital development works and 5%to investment service costs.  \nAll the projects were complete at the time of inspection  \noe \n4.3.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.3.2.1 Funding and absorption of Education Development grant  \nThe District received all funds amounting UGX.774,601,084 budgeted out of which 766,654,343 was spent resulting into unspent balance of UGX. 7,946,741. Detailed in the Appendix 5. \nirrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nRakai District budgeted and received UGX.1,935,319,923 (100%) budgeted to implement the following activities. \nSN Category Activity Planned Actual quantity quantity 1 Capital Development \\| Installation of irrigation 19 12 (micro scale irrigation equipment  \nequipment)  \n2 Complementary services Training of farmers 19 12 Setting up demo farms 1  \n1 \nI designed audit procedures to assess whether the utilization of the District micro- scale irrigation Programme was done in accordance with the program guidelines. \nThe following were my observations; \n4.4.1 Positive observations  \nI noted the following areas where management had commendable performance; \ne Budgeted allocations for capital development allocated to complementary services adhered to program guidelines.  \ne All funds were spent on eligible activities  \ne Supplier's selection criteria were complied with.  \ne The supplier offered training and technical support to the farmers upon delivery of the equipment \n4.4.2 Areas of improvement  \nI noted the following areas where the District needs improvement; \n4.4.2.1 Planning and Budget Performance  \nParagraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines-Micro Scale Irrigation 2020 provides that; The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro- scale \nThe Accounting Officer explained that there was an error at budgeting level where complementary activities for irrigation were wrongly charged to the above- mentioned codes. \nI advised the Accounting Officer to liaise with the budget directorate in Ministry of Finance Planning and Economic Development for support in this areas and ensure adherence to recommended expenditure codes in the guidelines. \n4.4.2.2 Budget performance and absorption of funds  \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}, [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}], [{"headings_0": {"content": "prepared.", "page": 19, "level": 1}}, {"headings_1": {"content": "an", "page": 18, "level": 3}}]], "page": 19, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "prepared.", "page": 19, "level": 1}}], "page": 21, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "oe Out of the total program receipts of UGX.1,935,319,923, UGX.456,385,379 (23.58%) was utilized by the District resulting into unspent balance of UGX.1,478,934,544. (76.42%). Details are in the table below; \nItem Revised Warrants/ Total Variance (UGX) % budget (UGX) Release (UGX) expenditure \nabsorptio (as per n payment  \nfile(UGX))  \nA B \u20ac D= (B-C) (C/B)\\*10", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "prepared.", "page": 19, "level": 1}}, [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "prepared.", "page": 19, "level": 1}}], [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "prepared.", "page": 19, "level": 1}}]], "page": 21, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "me", "metadata": {"headings": [{"headings_0": {"content": "me", "page": 21, "level": 1}}, {"headings_1": {"content": "following;", "page": 21, "level": 1}}], "page": 21, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "0 Quarter one \nQuarter two 483,829,981 386,370,261 11,162,192 375,117,997 2.89 Quarter 483,829,981 772,560,380 142,310,665 630,249,715 18.42 three  \nQuarter Four 483,829,981 776,479,354 302,912,522 473,566,832", "metadata": {"headings": [{"headings_0": {"content": "me", "page": 21, "level": 1}}, {"headings_1": {"content": "following;", "page": 21, "level": 1}}, [{"headings_0": {"content": "me", "page": 21, "level": 1}}, {"headings_1": {"content": "following;", "page": 21, "level": 1}}]], "page": 21, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "El", "metadata": {"headings": [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], "page": 21, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "39.01 Total 1,935,319,923 1,935,319,923 456,385,379 1,478,934,544 23.58 As a result of under absorption the program objective of supplying irrigation schemes to farmers is far from being achieved. The Accounting Officer explained that the under absorption was a result of failure by beneficiary farmers to pay co-funding money on time hence resulting into equipment funds being swept back to Consolidated Fund. I advised the Accounting Officer to engage all stakeholders to carry out more sensitization of farmers about co-funding in order to ensure equipment are utilized as planned. As a result the farmers intended objectives were not realised. This affected service delivery as beneficiary farmers could not plant crops as planned. The Accounting Officer explained that this was due to late award of the contract to the supplier. I advised the Accounting Officer to ensure that the contractor expedites the delivery and installation irrigation schemes to farmers who had paid co-funding. OTHER INFORMATION The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Rakai District Local Government. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements", "metadata": {"headings": [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}, [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}]], "page": 21, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "o 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. oe 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 District internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. oe 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 uncertainty exists related to events or conditions that may cast significant doubt on the District ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. o 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. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe", "metadata": {"headings": [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}, [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}], [{"headings_0": {"content": "El", "page": 21, "level": 4}}, {"headings_1": {"content": "me", "page": 21, "level": 1}}]], "page": 23, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Administration.", "metadata": {"headings": [{"headings_0": {"content": "Administration.", "page": 24, "level": 3}}, {"headings_1": {"content": "El", "page": 21, "level": 4}}], "page": 24, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries. \nIt is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n5.1  \nFunding of PDM Activities in the District \nFunds meant for PDM Administrative and Coordination activities was utilized for \nthe intended purpose and was supported by relevant documentation.  \nMoFPED maintained a parish database which forms basis for funding PDM SACCOs. \nThe PDCs were fully constituted as per the guideline and held quarterly", "metadata": {"headings": [{"headings_0": {"content": "Administration.", "page": 24, "level": 3}}, {"headings_1": {"content": "El", "page": 21, "level": 4}}, [{"headings_0": {"content": "Administration.", "page": 24, "level": 3}}, {"headings_1": {"content": "El", "page": 21, "level": 4}}], [{"headings_0": {"content": "Administration.", "page": 24, "level": 3}}, {"headings_1": {"content": "El", "page": 21, "level": 4}}], [{"headings_0": {"content": "Administration.", "page": 24, "level": 3}}, {"headings_1": {"content": "El", "page": 21, "level": 4}}], [{"headings_0": {"content": "Administration.", "page": 24, "level": 3}}, {"headings_1": {"content": "El", "page": 21, "level": 4}}], [{"headings_0": {"content": "Administration.", "page": 24, "level": 3}}, {"headings_1": {"content": "El", "page": 21, "level": 4}}], [{"headings_0": {"content": "Administration.", "page": 24, "level": 3}}, {"headings_1": {"content": "El", "page": 21, "level": 4}}]], "page": 24, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "meetings", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 25, "level": 1}}, {"headings_1": {"content": "Administration.", "page": 24, "level": 3}}], "page": 25, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The 10 sampled PDM SACCOs operated with a fully constituted Board that held regular Board meetings and the members of the board filled in expression of interest forms prior to being elected board members for the 10 sampled SACCOs. \n\u00b0 The 10 sampled SACCOs were registered under the Cooperative Societies Act. \n\u00b0 All the enterprise groups in the 10 sampled PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 25, "level": 1}}, {"headings_1": {"content": "Administration.", "page": 24, "level": 3}}, [{"headings_0": {"content": "meetings", "page": 25, "level": 1}}, {"headings_1": {"content": "Administration.", "page": 24, "level": 3}}], [{"headings_0": {"content": "meetings", "page": 25, "level": 1}}, {"headings_1": {"content": "Administration.", "page": 24, "level": 3}}]], "page": 25, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Organizations (CBOs).", "metadata": {"headings": [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], "page": 25, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "5.2.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n5.2.2.1 Planning and Budget Performance  \nI reviewed the Rakai District approved work plan and budget for PDM activities and noted the following. \n5.2.2.2 Delayed 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 four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted that all the 73 SACCOs received PRF funds late in all the quarters as shown in the table below; \nSN Date of release No. of PDM SACCOs paid Amount paid on the Remarks on the date  \n1 26/10/2022  \n8  \n2 28/10/2022  \n10  \n3 02/12/2022  \n52 \ndate(UGX)  \n200,000,000 Delayed release to 8 SACCOs for quarter 1 250,000,000 Delayed release to 10 SACCOs for quarter i 1,300,000,000 Delayed release to 52 SACCOs for quarter 2 \nRecommendation  \nI informed the Accounting Officer that the matter would be brought to the attention of the relevant authority. I advised MoFPED that budgeted funds should be released timely to enable achievement of intended activities. \n5.2.2,3 Disbursement of Parish Revolving Fund\\_to house holds  \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \ne I noted that 10 PDM SACCOs had disbursed UGX.131,590,000 (13%) out of the PRF received of UGX.1,014,370,000 leaving UGX.882,780,000 (87%) undisbursed. Details are in the Appendix 6. \nLow disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. \nThe Accounting Officer explained that the low disbursement of PRF was a result of late release of PRF funds to the SACCOS. \nI advised the Accounting Officer to ensure timely follow-up is done with relevant authorities so that budgeted funds are accessed in time to achieve the program activities.", "metadata": {"headings": [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}, [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}]], "page": 25, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "5.2.2.4 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\" 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; \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations;  \nSN Governance Observations  \nManagement response  \nStructure  \ni. Parish Development e Parish priorities were not The Accounting Officer explained Committees (PDC)  \nprepared in the prescribed that the priorities and action format and action plans for plans were not prepared in the FY 2022/2023 were not prescribed format, Quarterly prepared by the PDCs.  \nperformance reports not e PDCs did prepared quarterly prepared, due to\\_ insufficient performance reports. \ntraining of PDCS because of inadequate operational funds to facilitate such activities", "metadata": {"headings": [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}, [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}]], "page": 26, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. General Meetings by e SACCOs held their first general The Accounting Officer explained PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], "page": 27, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "meeting more than 1 month after that the delay in holding AGMs was their registration. \ncaused by delay to provide PRF operational guidelines which had to give proper PDM SACCO operations and leadership structure.", "metadata": {"headings": [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}, [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}]], "page": 27, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. SACCO Committees e The 10 SACCOs did not The Accounting Officer explained and Sub Committees  \nconstitute the production and that the production and marketing Marketing Sub Committees.  \nother committees were not yet Constituted because it was still building their capacity.", "metadata": {"headings": [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], "page": 27, "document_name": "Rakai 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. \nI advised the Accounting Officer to; \noe Engage the relevant authorities for adequate financing of PDC trainings and", "metadata": {"headings": [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}, [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}], [{"headings_0": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, {"headings_1": {"content": "meetings", "page": 25, "level": 1}}]], "page": 27, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "operations.", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], "page": 27, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\u00a9 Ensure that all the Committees are fully Constituted and functional \n\u00a9 On delay in release of PRF, I informed the Accounting Officer that the matter would be brought to the attention of the PDM secretariat. \n5.2.2.5 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 - \n&3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \no A SACCO shall not on the business of  \nof financial services to its \nSN Nature of Observations  \nRecommendation registration \n", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}]], "page": 27, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM SACCOs were not licensed to take on the I advised the Accounting SACCOs Under business of lending under Microfinance Officer to ensure that the the Microfinance Institutions money lenders act as detailed in SACCOs obtain licenses Institutions Appendix 7  \nin compliance with the Money Lenders  \nlaws and guidelines after Act  \nthe probation period.  \nAs a result, enforcement of recovery of PRF  \nfrom beneficiaries by the PDM SACCOs may  \nbe legally challenged leading to loss of  \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], "page": 28, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer explained that all the SACCOs are still operating under a probationary period of 2 years therefore they do not yet qualify to be licensed. \n", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}]], "page": 28, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Update  \nof SACCOs did not have updated PDM I advised the Accounting SACCO  \nmember registers contrary to the Officer to engage the Enterprise and guidelines. Appendix 8  \nPDM Secretariat for Household  \nfurther guidance on this Registers.  \nmatter.  \nFailure to update PDM member registers  \nmay result to extending PRF loans to  \nineligible beneficiaries leading to failure to  \nachieve pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], "page": 28, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the operationalization of PDM Pillar 3 was still in progress. \n5.2.2.6 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial -  \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, \nCommercial 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 among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations;  \nSN Activity Observations Recommendation \n", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}]], "page": 28, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Loan Application I noted that 1 beneficiary in 10 Parishes who I  \nadvised the and Approval accessed a loan before 5\" June 2023 was Accounting Officer to Process  \nnot selected through the PDMIS. I also noted ensure compliance with that for the 4 beneficiaries in 10 Parishes stipulated  \nloan who accessed loans after 5\u00ae June 2023, application  \nand there was no evidence that they had been approval procedure. vetted by a village meeting convened by the  \nenterprise groups as detailed in appendix", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], "page": 29, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Failure to follow the stipulated loan application and approval process may result \nThe Accounting Officer explained that they are waiting for guidance from the PDM Secretariat on the insurance services to be \noffered. \nJohn F.S. Muwanga AUDITOR GENERAL \n22\u201d December, 2023", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}, [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Organizations (CBOs).", "page": 25, "level": 2}}]], "page": 29, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 31, "level": 2}}, {"headings_1": {"content": "operations.", "page": 27, "level": 1}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 1(a): Performance of Local Revenue \nApproved Actual Reasons for Variance  \nbudget Collections under/over collection \na Heavy rains that", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 31, "level": 2}}, {"headings_1": {"content": "operations.", "page": 27, "level": 1}}, [{"headings_0": {"content": "Appendices", "page": 31, "level": 2}}, {"headings_1": {"content": "operations.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 31, "level": 2}}, {"headings_1": {"content": "operations.", "page": 27, "level": 1}}]], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[| ServcesTox 274286;000 195,808,659 _75403,38", "metadata": {"headings": [{"headings_0": {"content": "[| ServcesTox 274286;000 195,808,659 _75403,38", "page": 31, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 31, "level": 2}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "caused poor road network. Timo \\| \\| \u00b0 Outbreak of foot and mouth disease", "metadata": {"headings": [{"headings_0": {"content": "[| ServcesTox 274286;000 195,808,659 _75403,38", "page": 31, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 31, "level": 2}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[easiness icenses sam] oz] 0]", "metadata": {"headings": [{"headings_0": {"content": "[easiness icenses sam] oz] 0]", "page": 31, "level": 3}}, {"headings_1": {"content": "[| ServcesTox 274286;000 195,808,659 _75403,38", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "which led to close \\| othertaxrevenues 12,500,000 4,550,000 \\_7,950,000  \nof cattle market in", "metadata": {"headings": [{"headings_0": {"content": "[easiness icenses sam] oz] 0]", "page": 31, "level": 3}}, {"headings_1": {"content": "[| ServcesTox 274286;000 195,808,659 _75403,38", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[| nonTarRevenes | ol the district", "metadata": {"headings": [{"headings_0": {"content": "[| nonTarRevenes | ol the district", "page": 31, "level": 3}}, {"headings_1": {"content": "[easiness icenses sam] oz] 0]", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\u00b0 The budget was higher as compared to previous year\u2019s 1] omerproperymeome \\| of \\|  \nperformance.", "metadata": {"headings": [{"headings_0": {"content": "[| nonTarRevenes | ol the district", "page": 31, "level": 3}}, {"headings_1": {"content": "[easiness icenses sam] oz] 0]", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "a BET EEE", "metadata": {"headings": [{"headings_0": {"content": "a BET EEE", "page": 31, "level": 3}}, {"headings_1": {"content": "[| nonTarRevenes | ol the district", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "a [eee BR HER) BEE of assets", "metadata": {"headings": [{"headings_0": {"content": "a BET EEE", "page": 31, "level": 3}}, {"headings_1": {"content": "[| nonTarRevenes | ol the district", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[| end 5260.00 7,950,000 _36,576000", "metadata": {"headings": [{"headings_0": {"content": "[| end 5260.00 7,950,000 _36,576000", "page": 31, "level": 3}}, {"headings_1": {"content": "a BET EEE", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "|| Administrative fees and licenses | 19,495,600 -19,495,600", "metadata": {"headings": [{"headings_0": {"content": "|| Administrative fees and licenses | 19,495,600 -19,495,600", "page": 31, "level": 3}}, {"headings_1": {"content": "[| end 5260.00 7,950,000 _36,576000", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\|\\| Other fines and Penalties", "metadata": {"headings": [{"headings_0": {"content": "|| Administrative fees and licenses | 19,495,600 -19,495,600", "page": 31, "level": 3}}, {"headings_1": {"content": "[| end 5260.00 7,950,000 _36,576000", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "po", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 31, "level": 3}}, {"headings_1": {"content": "|| Administrative fees and licenses | 19,495,600 -19,495,600", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 31, "level": 3}}, {"headings_1": {"content": "po", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Miscellaneous Revenue 103,000,000 22,470,969 80,529,031", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 31, "level": 3}}, {"headings_1": {"content": "po", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Total Revenue", "metadata": {"headings": [{"headings_0": {"content": "| Total Revenue", "page": 31, "level": 3}}, {"headings_1": {"content": "EEE", "page": 31, "level": 3}}], "page": 31, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "553,561,000 333,020,228 220,540,772] \\| \nAppendix i(b): Planned activities not implemented due to under collection of local revenues \nNo Out-put Activity Purpose of the un- Budget implemented activities Amount(UGX) \n1 CAO\u2019's vehicle Repaired Repairing of CAO\\* Facilitate CAO\\*s movements \\| 35,000,000 Vehicle \ndistrict  \n2 Staff houses renovated Renovation of staff To make staff residences  \n150,000,000 houses  \n3 Procurement of fuel for Fuel for Various \nhabitable  \nFacilitate monitoring and service  \n35,540,772 various departments departments delivery  \nTotal \\| 220,540,772 \n29 \nInaicators and Targets in the Work Plan Ss Appendix 2: Performance \nur Conclusion Conc Activities Key performance PI  \nSub- PIAP (Program Bud Focus indicator(s) an at \nActivity lusio Program Implementation get /The  \nLevel n at matic (Measure) ne (Fully Outp Action Plan) Out  \nd  \nOutput put area \ncould Ta Quantified/ ut and Note: KPIs Not fully level other be numbers or \\\\9 Quantified) (Full capita percentage \u20ac.9 et y number for Qua I completed or th  \nproje \nntifi cts/pr completed Fi Not \npercentage e ed/ ogra na fully ms  \nnci  \nQua al  \nntifi \nI (\u00a9) (D) (E) (F) () (B)  \n010 Micro Installation of Number of irrigation 01-AGRO- 01- 01060203-Enabled Irrigati UgIFT equipment installed INDUSTRIA Instit agricultural 017- Microscale for farmers LIZATION ution extension Mac on  \nal supervision system hine irrigation  \nStren developed and ry projects  \ngthe operationalised acq  \nuisiti  \nning  \nand \non and Coor  \nmai dinati  \nnten on  \nanc \nye  \ned) ar \n(K) \nYes Fully Fully Quantified Quan tified \ne Number of parishes Fully disclosed 010 PDM Parish Model  \nQuantified 01-AGRO- 02- Not  \nsensitisation in which  \nINDUSTRIA Agric 008- sensitisation has  \nLIZATION ultur Cap programs been conducted  \nenhanced  \nacity  \nal  \nStre  \nProd  \nngth  \nuctio  \nenin  \nn  \nand \ng  \nProd  \nuctivi  \n1 Yes Yes Fully not 000 Water Buyamba piped Number of Piped  \nQuantified fully 06 Not disclosed Grant water water sites \\| quant 006  \nRESOURCE r Ls \nNATURAL Wate Plan supply \\| ified S, Reso ning \nNumber of Ferro Yes Yes Fully and communal ferro Quantified ENVIRONM urces Bud cement tanks constructed \\| ENT, \nMana  \nCLIMATE geme geti construction 10 Yes Yes Fully ng Borehole Number of bore \\| Quantified CHANGE, nt  \nLAND AND Sey rehabilitation No \\|\\* no Not fully \nholes rehabilitated  \nWATER = Retention \\| quantified of valley No No Not fully Valley dam un Number  \nquantified \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Total Revenue", "page": 31, "level": 3}}, {"headings_1": {"content": "EEE", "page": 31, "level": 3}}, [{"headings_0": {"content": "| Total Revenue", 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"heading"}}, {"content": "P PIA L \nD) ( feeder existing \naccess facilitate maintained constructed & Community 09040106  \nservices infrastructure transport of 09020401 t tpu Ou et dg Bu  \nmarket to & roads access increased. Capacity", "metadata": {"headings": [{"headings_0": {"content": "put Out ) Plan on Acti tion enta lem Imp m gra (Pro", "page": 34, "level": 3}}, {"headings_1": {"content": "nt opme Devel ces Servi and ture struc Infra sport Tran 03", "page": 34, "level": 3}}, [{"headings_0": {"content": "put Out ) Plan on Acti tion enta lem Imp m gra (Pro", "page": 34, "level": 3}}, {"headings_1": {"content": "nt opme Devel ces Servi and ture struc Infra sport Tran 03", "page": 34, "level": 3}}], [{"headings_0": {"content": "put Out ) Plan on Acti tion enta lem Imp m gra (Pro", "page": 34, "level": 3}}, {"headings_1": {"content": "nt opme Devel ces Servi and ture struc Infra sport Tran 03", "page": 34, "level": 3}}]], "page": 34, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(E)", "metadata": {"headings": [{"headings_0": {"content": "(E)", "page": 34, "level": 2}}, {"headings_1": {"content": "put Out ) Plan on Acti tion enta 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34, "level": 2}}], "page": 34, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Activities", "metadata": {"headings": [{"headings_0": {"content": "Activities", "page": 34, "level": 3}}, {"headings_1": {"content": "and", "page": 34, "level": 3}}], "page": 34, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "e anc nten Mai d Roa ss Acce ity mun Com and an Urb", "metadata": {"headings": [{"headings_0": {"content": "e anc nten Mai d Roa ss Acce ity mun Com and an Urb", "page": 34, "level": 3}}, {"headings_1": {"content": "Activities", "page": 34, "level": 3}}], "page": 34, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ict Distr 002 260 ices Serv t men age Man t Flee and nt pme", "metadata": {"headings": [{"headings_0": {"content": "ict Distr 002 260 ices Serv t men age Man 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of The Auditor General 2023", "type": "paragraph"}}, {"content": "completed \u20ac percentag or completed number e percentag or numbers could Note: (Measure) ) indicator(s ce performan", "metadata": {"headings": [{"headings_0": {"content": "completed \u20ac percentag or completed number e percentag or numbers could Note: (Measure) ) indicator(s ce performan", "page": 34, "level": 1}}, {"headings_1": {"content": "Fund Road", "page": 34, "level": 3}}], "page": 34, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "(6)", "metadata": {"headings": [{"headings_0": {"content": "(6)", "page": 34, "level": 3}}, {"headings_1": {"content": "completed \u20ac percentag or completed number e percentag or numbers could Note: (Measure) ) indicator(s ce performan", "page": 34, "level": 1}}], "page": 34, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Key", 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soysued yorum ugaq 4equinn SONS saquny Jaquiny saquny pajajdwoo Joaquin SIOJIOL tequinn 4equinn SWOO.1SSE|) pspnasuoa saujepid payonysuod dadedsmau und", "page": 35, "level": 3}}, {"headings_1": {"content": "ce", "page": 35, "level": 2}}], "page": 35, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "sey pad\u0131d ou si0g Aayjea paes s]OOyps S9USMS JequinNn Jaquinn Jequinn sueape", "metadata": {"headings": [{"headings_0": {"content": "sey pad\u0131d ou si0g Aayjea paes s]OOyps S9USMS JequinNn Jaquinn Jequinn sueape", "page": 35, "level": 3}}, {"headings_1": {"content": "oquunn soysued yorum ugaq 4equinn SONS saquny Jaquiny saquny pajajdwoo Joaquin SIOJIOL tequinn 4equinn SWOO.1SSE|) pspnasuoa saujepid payonysuod dadedsmau und", "page": 35, "level": 3}}], "page": 35, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Jo \nvonejjelsuf SIJEISOIDIA\\} uoneb\u00dfuu spalo.d \n[POW uonsiisues  \nswei6oid peoueyua eqweing 4ayem jeunumuo> uononsysuod ajoyss10g uonuayey omadwiady ays uononsqsuod payon.ysuo) Isuaya\u0131du1oy swoo.Issel) payoniysuod SOULE payon.nsuod BuisiusapY/ suonejay Bunoyuow uoisin\u0131sdns", "metadata": {"headings": [{"headings_0": {"content": "sey pad\u0131d ou si0g Aayjea paes s]OOyps S9USMS JequinNn Jaquinn Jequinn sueape", "page": 35, "level": 3}}, {"headings_1": {"content": "oquunn soysued yorum ugaq 4equinn SONS saquny Jaquiny saquny pajajdwoo Joaquin SIOJIOL tequinn 4equinn SWOO.1SSE|) pspnasuoa saujepid payonysuod dadedsmau und", "page": 35, "level": 3}}, [{"headings_0": {"content": "sey pad\u0131d ou si0g Aayjea paes s]OOyps S9USMS JequinNn Jaquinn Jequinn sueape", "page": 35, "level": 3}}, {"headings_1": {"content": "oquunn soysued yorum ugaq 4equinn SONS saquny Jaquiny saquny pajajdwoo Joaquin SIOJIOL tequinn 4equinn SWOO.1SSE|) pspnasuoa saujepid payonysuod dadedsmau und", "page": 35, "level": 3}}], [{"headings_0": {"content": "sey pad\u0131d ou si0g Aayjea paes s]OOyps S9USMS JequinNn Jaquinn Jequinn sueape", "page": 35, "level": 3}}, {"headings_1": {"content": "oquunn soysued yorum ugaq 4equinn SONS saquny Jaquiny saquny pajajdwoo Joaquin SIOJIOL tequinn 4equinn SWOO.1SSE|) pspnasuoa saujepid payonysuod dadedsmau und", "page": 35, "level": 3}}]], "page": 35, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "JUuaWwad uoneqiqeyas wep pajajdwioo jooyas a0ua!9S payeajes payejes Aland jeydeo", "metadata": {"headings": [{"headings_0": {"content": "JUuaWwad uoneqiqeyas wep pajajdwioo jooyas a0ua!9S payeajes payejes Aland jeydeo", "page": 35, "level": 1}}, {"headings_1": {"content": "sey pad\u0131d ou si0g Aayjea paes s]OOyps S9USMS JequinNn Jaquinn Jequinn sueape", "page": 35, "level": 3}}], "page": 35, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": 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3}}, {"headings_1": {"content": "90 NLWN va OSI&U Fan ig IANS NOU INAW wo WIV NVHO. \"95 anv anv VM a", "page": 35, "level": 1}}], "page": 35, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ai WAH NV IdWD Wl 3A3Q WdO1 LNA ai WNH NV IdvI WL I3A3Q Wd0O1 ANa \nFully Fully  \n0 0 Imple Imple ment ment  \nNumber of \ned ed Furniture and assorted  \nFittings furniture Ta rum Fully Acquisition and fittings 51 1 0 Imple Imple distributed 925,323, 921 pe ment ment Number \u00a9 156 32 pe 3,4 ed ed Tr \u2014T vehicles and vehicles and \n3,1 3,1 56 T 0902 260 Ugan road road  \n56 56  \ns\u00e9 09 03 014 da equipment equipment  \nINTE Tran 0401 Road repaired  \nCapa Roa Fund repaired  \nGRAT spor d  \ncity  \nED t of Equ  \nTRAN Infr existi pm  \nSPOR astr ent  \nT uctu ng and  \ntrans  \nINFR re port Fle  \nand  \nASTR infra et  \nuctu Serv Ma  \nstruc  \nRE ices nag  \nAND Dev ture  \nand em  \nSERV elop servi ent  \nICES men Ser  \nces  \nt vice T  \nincre  \nased s \\\\pastrict Number of", "metadata": {"headings": [{"headings_0": {"content": "TO npa ne) S\u2019uo od s pue s TO np3 neo S\u2019uo od s pue s", "page": 35, "level": 3}}, {"headings_1": {"content": "90 NLWN va OSI&U Fan ig IANS NOU INAW wo WIV NVHO. \"95 anv anv VM a", "page": 35, "level": 1}}, [{"headings_0": {"content": "TO npa ne) S\u2019uo od s pue s TO np3 neo S\u2019uo od s pue s", "page": 35, "level": 3}}, {"headings_1": {"content": "90 NLWN va OSI&U Fan ig IANS NOU INAW wo WIV NVHO. \"95 anv anv VM a", "page": 35, "level": 1}}], [{"headings_0": {"content": "TO npa ne) S\u2019uo od s pue s TO np3 neo S\u2019uo od s pue s", "page": 35, "level": 3}}, {"headings_1": {"content": "90 NLWN va OSI&U Fan ig IANS NOU INAW wo WIV NVHO. \"95 anv anv VM a", "page": 35, "level": 1}}], [{"headings_0": {"content": "TO npa ne) S\u2019uo od s pue s TO np3 neo S\u2019uo od s pue s", "page": 35, "level": 3}}, {"headings_1": {"content": "90 NLWN va OSI&U Fan ig IANS NOU INAW wo WIV NVHO. \"95 anv anv VM a", "page": 35, "level": 1}}]], "page": 35, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "at", "metadata": {"headings": [{"headings_0": {"content": "at", "page": 36, "level": 3}}, {"headings_1": {"content": "TO npa ne) S\u2019uo od s pue s TO np3 neo S\u2019uo od s pue s", "page": 35, "level": 3}}], "page": 36, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "260 \\| district and 0904 Community community 04 0106 002 acess roa Ss  \nTran Dist maintained access 7 spor Com rict roads muni \nmaintained  \nt  \nAsse W ;  \nUrb  \nacce  \nt  \nss& an  \nMan feed and  \nage  \nco  \nmen er  \nroad mm  \nt  \nunit  \nS  \ncons Y  \ntruct Acc  \ned& ess  \nmain Roa  \ntaine d  \nMai  \nd to  \nfacili nte eo tate nan  \nmark ce ft  \net  \n43; \nacce r 191", "metadata": {"headings": [{"headings_0": {"content": "at", "page": 36, "level": 3}}, {"headings_1": {"content": "TO npa ne) S\u2019uo od s pue s TO np3 neo S\u2019uo od s pue s", "page": 35, "level": 3}}, [{"headings_0": {"content": "at", "page": 36, "level": 3}}, {"headings_1": {"content": "TO npa ne) S\u2019uo od s pue s TO np3 neo S\u2019uo od s pue s", "page": 35, "level": 3}}], [{"headings_0": {"content": "at", "page": 36, "level": 3}}, {"headings_1": {"content": "TO npa ne) S\u2019uo od s pue s TO np3 neo S\u2019uo od s pue s", "page": 35, "level": 3}}]], "page": 36, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "77T ss 3", "metadata": {"headings": [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], "page": 36, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Bel. je  \na!  \ni  \nU  \nI  \nBen\u00bb \\| \n\u00a2 onage of ofthe \nprojects amount allocated to Amount Sub County out allocated to the district grant Variance/  \ntotal  \nDistrict Sub-county Need the Sub  \nSN \\| Sub County average Water \nCounty  \ncoverage (UGX) Rank rate rate \n(get monetary basing on Rank value of allocation (the higher basing on \nproject(s) implemented at received the variance need  \nthe \n10 -Lwenda 36 81 -45 11 143,999,352 \u2014\\_- 2 + \nOne  \n18.54 - 11 Kasankala 36 36 0 7 18,000,000 ii \n\\|  \n601,666,720 \nAppendix 5 Funding and absorption of Education Development Grant  \nS/N\\| Particulars Contractor Contract Actual Project Amount(UG amounts(UG Status", "metadata": {"headings": [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}, [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}]], "page": 36, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1 Construction of 5-stance pit latrine Kamuzinda General  \nat Kibuuka P/S  \nEnterprises  \n2 Construction of 5-stance pit latrine Kamuzinda General  \nat Kiganda Enterprises  \n3 Construction of 5-stance pit latrine Kamuzinda General  \nat Kyalugaba Enterprises  \n4 Construction of 5-stance pit latrine Erastus General Enterprises at Kisweere P/S  \n5 Construction of 5-stance pit latrine Kolma Technical Company at Kasozi P/s  \nLimited  \n6 Construction of 5-stance pit latrine Nufasa Works And Supplies 7 2 at Kamukalo P/S  \nLimited  \n7 Construction of 5-stance pit latrine Tabaalo Engineering  \nat Kiziba P/S  \nCompany Limited  \n8 Construction of 5-stance pit latrine Eden Contractors(Ec) Ltd at Ddyango P/s  \n9 Construction of 5-stance pit latrine Tabaalo Engineering  \nat Mweruka P/S  \nCompany \nLimited  \n10 Construction of 5-stance pit latrine Alstom Services  \nat Kasankala P/S  \n11 Construction of 5-stance pit latrine Andrum Contractors (U) Ltd at Kibingo Uphill P/s  \n12 Construction of 5-stance pit latrine Erastus General Enterprises at Lwensambya P/S  \n13 Construction of 5-stance pit latrine Javila General Enterprises at Nyanja P/S  \n14 Construction of 3 classroom block Suha Quality Investments at Lwanga P/S  \nSmc Limited  \n15 Construction of 2- classroom block Suha Quality Investments at Kibinda P/S  \nSmc \nLimited  \n16 Supply of furniture for selected Walakira Furnitures And schools  \nGeneral Workshop Ltd Monitoring & Supervision Various staff  \nFeasibility & Screening Various staff Retention for varoius projects Various staff \nX)  \nX.  \n33,300,544 \\| 31,635,517 Completed 33,300,544 31,635,517 Completed \n33,300,544 31,635,517 Completed 34,808,705 33,068,270 Completed 30,000,000 28,500,000 Completed 32,000,000 30,400,000 Completed 34,948,060 33,200,657 Completed 33,463,620 31,790,439 Completed 34,948,060 33,200,657 Completed 34,888,948 33,144,501 Completed 35,000,000 33,250,000 Completed 34,808,705 33,068,270 Completed 34,930,360 33,183,842 Completed 112,488,400 106,863,980 Completed 80,086,600 76,082,270 Completed 92,601,400 87,971,330 Completed \n38,000,084 Done 3,779,768 Done 36,243,724 \\| Paid Total 724,874,491 766,654,343 \\| \nAppendix 6: Low disbursement of Parish Revolving Fund (PRF  \n\u2014 ken. a Lenn  \nVot ote Parish aris PDM SACCO receive", "metadata": {"headings": [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}, [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], [{"headings_0": {"content": "77T ss 3", "page": 36, "level": 3}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}]], "page": 37, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "disbursed!", "metadata": {"headings": [{"headings_0": {"content": "disbursed!", "page": 37, "level": 1}}, {"headings_1": {"content": "77T ss 3", "page": 36, "level": 3}}], "page": 37, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "%oage o  \nan ee . Remarks Name Name Name (2021/2022 &  \n2022/2023) \nKalwanyi  \n4.  \nRakai Dig Kalwanyi Mweruka T/C  \n= 0.0", "metadata": {"headings": [{"headings_0": {"content": "disbursed!", "page": 37, "level": 1}}, {"headings_1": {"content": "77T ss 3", "page": 36, "level": 3}}, [{"headings_0": {"content": "disbursed!", "page": 37, "level": 1}}, {"headings_1": {"content": "77T ss 3", "page": 36, "level": 3}}]], "page": 37, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}], "page": 38, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3. Kyalugab Kyalugaba Bakat . DIS  \na Kibanda Sacco", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}], "page": 38, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \n83,937,000 \nea \\_ \n108,937,000 \nKayonza  \n6  \n\" Rakai Dig Kayonza Kacheera  \nPdm 11,000,000 10.1 en \nTee Rwaibara Kiziba Rakai 3 Dig Rwaibara a  \nT/C Pdm Sacco \n108,937,000 \n0.0 108,937,000 \nKagamba  \n8 . Rakai Dig Kagamba  \nKagamba S/C 40,790,000 48.6", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}, [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "disbursed!", "page": 37, "level": 1}}]], "page": 38, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], "page": 38, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "83,937,000 \nKimuli  \n9  \n. Rakai Dig Kimuli  \nLwentulege S/C = 0.0 Pdm Sacco  \n108,937,000", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}, [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}]], "page": 38, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "10. Kabala Kifamba  \nRakai . Dig Kabala  \nPdm Sacco 31,900,000 29.3 108,937,000", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], "page": 38, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nTotal 1,014,370,000 131,590,000 \nAppendix 7 Transfer of PRF to un-licensed SACCOs \nSN. Vote Name Parish Name of SACCO Name \nd. Rakai Dig Kabingo Kabingo Kibale Pdm Sacco \nIs the SACCO Remarks/Registratio registered under n No.  \nMicrofinance  \nInstitutions  \nmoney lenders  \nact 2016?  \n(No/No)  \nNo Not licenced  \n2 Rakai Dig Kabusota Kabusota Lwamaggwa Pdm Sacco No  \nNot licenced \n3 Rakai Dig Katuntu Katuntu Rakai Tc Pdm Sacco  \nNo Not licenced \n4 Rakai Dig Kalwanyi Kalwanyi Mweruka T/C Pdm Sacco No  \nNot  \nlicenced \n5 Rakai Dig Kyalugaba Kyalugaba Kibanda Sacco  \nNo Not licenced \n6 Rakai Dig Kayonza Kayonza Kacheera Pdm Sacco  \nNo Not licenced \n7 Rakai Dig Rwaibara Rwaibara Kiziba T/C Pdm Sacco No  \nNot \nlicenced \n\\| \\| Sacco + \\|", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}, [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}]], "page": 38, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Rakai DI Katuntu Katuntu Rakai Tc Pdm Sacco 24  \nNo\n4. Rakai Dlg Kalwanyi Kalwanyi Mweruka T/C Pdm 10  \nNo Sacco\n5. Rakai Dig Kyalugaba Kyalugaba Kibanda Sacco 37  \nNo\n6. Rakai Dig Kayonza Kayonza Kacheera Pdm Sacco 30  \nNo\n7. Rakai Dig Rwaibara Rwaibara Kiziba T/C Pdm 6  \nNo Sacco\n8. Rakai Dig Kagamba Kagamba Kagamba S/C Pdm L 20  \nNo Sacco\n9. Rakai Dlg Kimuli Kimuli Lwentulege S/C Pdm 10  \nNo Sacco\n10. Rakai Dlg Kabala Kabala Kifamba Pdm Sacco 20  \nNo Total  \n180", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], "page": 39, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Appendix 9: Failure to follow the stipulated loan application and approval process  \nS Vote Parish Name of Name of Was the Date Loan Wer Were Remarks N Name Name SACCO PRF beneficiar loan Amount e they beneficiar y from the was \nthe vetted y approved obtain loan bya PDM ed bene village enterprise ficia meetin ries g sele conve cted ned by", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}, [{"headings_0": {"content": "Pdm Sacco", "page": 38, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}]], "page": 39, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "thro the", "metadata": {"headings": [{"headings_0": {"content": "thro the", "page": 39, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], "page": 39, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ugh enterp  \nthe rise  \nPDM groups  \nIS  \n1.\\| Rakai Kabing Kabingo Kibale Kyalikunda 1,000,000 N/A 1,000,000 Yes No Not vetted Dig oO Pdm Sacco Vanista  \n2.\\| Rakai Kabuso Kabusota Tugume 1,000,000 19/06/2 1,000,000 Yes No Not vetted Dig ta Lwamaggwa Alex 023", "metadata": {"headings": [{"headings_0": {"content": "thro the", "page": 39, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 38, "level": 3}}], "page": 39, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 39, "level": 3}}, {"headings_1": {"content": "thro the", "page": 39, "level": 3}}], "page": 39, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3.\\| Rakai Katuntu Katuntu Rakai Kakeero 1,000,000 02/06/2 1,000,000 Yes No Not vetted Dig Tc Pdm Sacco Joseph 023  \n4.\\| Rakai Kalwan Kalwanyi Natukwasa 1,000,000 N/A 1,000,000 Yes No Not vetted Dig yi Mweruka T/C Vanis", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 39, "level": 3}}, {"headings_1": {"content": "thro the", "page": 39, "level": 3}}], "page": 39, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 39, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 39, "level": 3}}], "page": 39, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "5.\\| Rakai Kyaluga Kyalugaba Bukenya 1,000,000 N/A 1,000,000 Yes No Not vetted DI ba Kibanda Sacco Julius  \n6.\\| Rakai Kayonz Kayonza Twinamasik 1,000,000 22/06/2 1,000,000 Yes No Not vetted \\|\\_\\| Dig a Kacheera Pdm o Julius  \n023  \nSacco  \n7.\\| Rakai Rwaiba Rwaibara Tumuhimbis 1,000,000 N/A 1,000,000 Yes No Not vetted Dig ra Kiziba T/C e Polite  \nPdm Sacco  \n8.\\| Rakai Kagam Kagamba Nakaboza 1,000,000 19/06/2 1,000,000 Yes No Not vetted Dig ba Kagamba S/C Betty.  \n023  \nPdm Sacco.  \n9.\\| Rakai Kimuli. Kimuli Nantongo 1,000,000 N/A 1,000,000 Yes No Not vetted Dig Lwentulege Rosette.  \nS/C Pdm  \nSacco.  \n10\\} Rakai Kabala Kabala Kasumba 1,000,000 01/06/2 1,000,000 Yes No Not vetted", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 39, "level": 3}}, {"headings_1": {"content": "Pdm Sacco", "page": 39, "level": 3}}], "page": 39, "document_name": "Rakai District Local Government Report of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": []}
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+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF RUBANDA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [[], []], "page": 1, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table of Contents  \nPage TR accra EEE ii BEE EAN iii EU EA LTE iL nn ee gen BER RO Es 1 BET ALL WISE  \n1 nennen gaa catamaran 1.0 Implementation of the Approved Budget..........cccccccscsccsssessssssessssssesssesecnsscsesesessecsesssetsease 1 2.0 Management of the Government Salary PayPoll.....cn.cccccccssvessavecs  \n8 ann EMPHASIS QP MATT ER ssssicccssines  \n11 inssnstaranccnne vennnnnanennnenentananensnoncenunn sina ueusanicensuesnesssne nvspeesonpen teenie ad)  \nChange in Accounting Treatment for Non-current Assets... 11 ET TE 11 gg 4.0 Implementation of Key Government Grants/Programmes ............nnnennennnnn 11 4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant.............unn. 11. 4.2  \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 16 42 Talenten DBRS PGI iii  \n17 ur aisasaines u Miele IT ner 18 er 4.9 Transitional Development Ad Hoc Grant-He\u00e4lth  \n20 \u201eaan OTHER INFORMATION ....0....cccccessssesssessessesesesessesesseseansseaesesssesssscsussssesseecescsesnsarsusteassnsassnsesaveneesenersess 21 MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ........uceenne 22 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ............0..... 22 OTHER REPORTING RESPONSIBILITIES ..................nnnnnnnnnnnnnennennanennnnnnnn 23 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccsssscsesssessesstsssessesecsneeens 23 5.0  \nImplementation of the Parish Development Model ...........ccccccsesessssssesetessceteetsvereeseteeees 23 PATONG NE corer 31 EEE. \nList of Acronyms \nDistrict Local Government Government of Uganda  \nHuman Capital Management System ICT \nInformation and Communication Technolog International Organization of Supreme Audit Institutions Integrated Personnel and Payroll system  \nISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM \nLocal Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007 Local Government Public Procurement and Disposal Authori LLG \nLower Local Governments LR Local Revenue MDAs \nMinistries, Departments and Aq  \nMoES Ministry of Education  \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoLG \nMinistry of Local Government National Audit Act  \nNon-Tax Revenue  \nOffice of the Auditor General \nPDMS \nPayroll Deduction Management System PDU \nProcurement & Disposal Unit Public Finance Management Act PFMR \nPublic Finance Management Regulations", "metadata": {"headings": [[], [], [], [], [], [], [], [], [], [], [], [], [], []], "page": 2, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda Banker's Association", "metadata": {"headings": [{"headings_0": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UCF", "metadata": {"headings": [{"headings_0": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda Consolidated Fund", "metadata": {"headings": [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Consumer and Lender\u2019s Association \nREPORT-OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF RUBANDA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Rubanda 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 Rubanda 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": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}, [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}]], "page": 3, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"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 District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Rubanda District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Rubanda District had a budget of UGX.49,475,157,280 out of which UGX.45,141,388,089 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}, [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}]], "page": 4, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}], "page": 5, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details \\| Budget Warrants % UGX  \nfunding Recurrent (Wage 22,766,228,016  \nRecurrent (Non-wage)", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 3, "level": 3}}], "page": 5, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14,608,433,465 Total \nOut of the total warrants of UGX.45,141,388,089, I reviewed the utilisation of warrants worth UGX.37,002,884,536 (82%) as summarised in the table below; \nDetails Actual Cumulative Actual Cumulative expenditure expenditure %age out of (UGX) total warrants Wage expenditure (Payroll 25,177,093,233 25,177,093,233 55 audit/FS-audit) \nTheme area-PDM 69,039,079 25,246,132,312 56 expenditure audited  \nFocus area-Education grant 396,980,938 25,643,113,250 56.8 Formerly SFG  \n-  \nFocus area-Microscale 137,585,065 25,780,698,315 57 irrigation projects  \nFocus area-UGIFT 3,002,277,337 28,782,975,652 64 (Infrastructure) \nFocus area-Water 432,716,269 29,215,691,921 65 development grant (Piped  \nwater, and Rural water and  \nSanitation grant) \nBelow are my findings from the performance: of- revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "Development", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Development", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Development", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Development", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Development", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Development", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Recommendation", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], "page": 6, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.1 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, the entity was supposed to collect Local revenue to I advised the Accounting the tune of UGX.691,311,275 however; by the end of the year only UGX.295,974,484 Officer to sensitise the had been collected representing 43% performance as shown in the tables below and stakeholders to respond detailed in appendix 1.  \nto the challenges of COVID 19 and ensure No Source Approved Actual Variance that subsequentiy all budget Collections \nthe budgeted revenue is Tax revenues 327,365,275 168,321,171 159,044,104 adequately collected and Non-Tax Revenues 363,946,000 127,653,313 236,292,687 property valuation L Total \\| 691,311,275 295,974,484 395,336,516 conducted. \nThe DLG over collected revenue from LST, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1. \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nOut-put Activity  \nPurpose of the un- Budget implemented  \nAmount activities  \n\u2018UGX\u2019  \nLocal To transfer local To improve service 395,336,516 revenue to \\|revenue to LLGs delivery  \nLLGs  \ntransferred \nThe under collection of local revenue was attributed to the following; \nSlow recovery of the economy from the COVID 19 effects which has affected e  \ncollections from trading licenses.  \nFailure to revalue properties for property tax.  \ne \nThe Accounting Officer explained that the local revenue collection was greatly affected by COVID-19 and most of businesses failed to pick up after COVID-19 so rolling up projects that were not implemented may be unrealistic since it is impossible to collect un collected revenues from businesses that closed. \n1.2 Performance of GOU warrants  \nI advised the Accounting The DLG had an approved budget of UGX.47,427,925,642 to implement the various Officer to ensure that programmes, out of which UGX.44,575,731,525 was warranted resulting in a shortfall of the affected activities UGX.2,852,194,117 representing 94% performance.  \nare rolled over to the next budget for The performance of warrants for each of the programmes is shown in the table below;  \nimplementation Programme  \nWarrants \nObservation -  \nws irn ner. Recommendation \nThe UGX.2,852,194,117 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo. Programm Amount not Activities not Purpose of the e warranted implemented unimplemente d activity", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}]], "page": 6, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Agro- 24,560,000 General staff As a result some Industrializat salaries, Non- non-residential ion residential buildings buildings were acquisition not constructed. 2 \\| Natural 199,406,265 General staff Monitoring and Resources, salaries, sector supervision of Environment development grant, work was not Travel inland and done monitoring and supervision of work 3 Human 2,129,520,262 General staff salaries As a result some Capital and non-residential non-residential Development buildings buildings were not constructed and general staff salaries were not paid. 3 Integrated 35,421,828 General staff salaries Transport Infrastructur e 4 Governance 462,550,547 Transfers to other Underfunding of and Security government units, the affected Printing, Stationery, government Photocopying and institutions Binding, Travel affecting service Inland, Fuel and delivery. lubricants Total 2,851,458,902 As a result of failure to warrant the budgeted funds, the District could not implement the following; Monitoring and supervision of some capital projects were not done. e Salaries and gratuity to some staff were not paid. e The Accounting Officer explained that what was warranted were only the funds released by Ministry of Finance and Planning and Economic Development. Utilization of Warrants I advised the Accounting Out of the total warrants of UGX.45,141,388,449 availed during the year, Officer to ensure that all No Observation . Recommendation... ....... ; = . .... Integrated Transport 1,053,222,128 1,019,369,901 Infrastructure And Services Human Capital 32,571,621,518 26,517,847,740 Development Public Sector 5,062,100,691 4,134,851,889 Transformation Community 187,994,147 176,860,220 94 Mobilization And Mindset Change Governance And 2,831,680,367 2,791,367,355 99 Securi Development Plan 666,223,409 578,593,508 87 Implementation Total 45,141,388,449 37,904,967,450 84 The warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. Table Showing key activities affected by under-utilization of warrants ts not Utilized jes affected by the under ation Hustrialization 55,455,490 staff salaries, Non-residential gs acquisition Resources, Environment, 24,363,348 pland, Sector development grant e Change, Land And bector Development 2,650,514 ed Transport 33,852,227 \\|staff salaries ructure And Services apital Development 6,053,773,778 staff salaries, Non-residential gs ector Transformation 927,248,702 \\|staff salaries, Gratui ity Mobilization And 11,133,927 \\|staff salaries et Change 40,313,012 s to other government units, Inland 87,629,901 staff salaries 7,236,420,999 As a result of failure to utilise warrants; Monitoring and supervision of some capital projects were not done. e Salaries and gratuity to some staff were not paid. e The Accounting Officer explained that the recruitment for FY 2022/2023 was cleared late No Observation: - \u2014- - - Recommendation -~ ~\\|---", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}]], "page": 7, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of a seed school Hamuhambo- Kibuzigye SecondaryConstruction of Karo High School\n2. Construction of Ruhija seed school\n3. Construction of DHO's office\n4. Upgrade of Muko HC IV to district hospital.", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], "page": 10, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that Ruhija SEED secondary school and Kibuzigye SEED secondary are on-going projects that roll to next financial year, upgrade of Muko health center to hospital status was handed over to UPDF for construction, Construction of SEED school Hamuhambo-Kibuzigye is on-going project to next financial year. In addition, construction of DHOs office phase I project funds budgeted could not allow the project to be completed in one financial year.  \nu \n1.6 \nDelivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.6.1 The service delivery under focus areas \n", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}]], "page": 10, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Tr (seed schools\\} \u00bb had-- en \\| taking corrective measures hence provided with water sources that  \nnegatively affecting implementation were accessible by the local  \ntimeliness and quality.  \ncommunity.  \ne I noted that the entity submitted  \nperformance reports for one  \n\\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "quarter after the deadline given for submission of the reports", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Microscale", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "e review of the district budget and F Failure to budget according to the irrigation  \ndepartmental work plans revealed  \nset thresholds leads to wasteful variances between the budgeted  \nexpenditure on non-priority activities amount and the required program  \nwhich hinders achievement of percentage allocation for capital  \nintended program objectives. development and complementary  \ncategory leading to under and over  \nbudgeting of 44% for both the  \ncapital development and  \ncomplementary activities.", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. UGIFT  \ne lL observed that the District did not \\|e There is a risk of loss of funds have land titles for UGIFT projects  \ninvested in the infrastructure in case worth UGX.5,582,335,604  \ne I noted that during the period  \nunder review, Rubanda DLG made", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "land disputes arise. In addition, intended education service delivery would not be achieved.  \npayments to contractors worth \\|e This implies that payment VAT worth UGX.3,002,277,337 for the UGX.447,974,559 was irregular and construction of two seed schools  \nan overpayment which greatly under the UGIFT (which is a world  \nreduces the scope of activities to be bank funded project). However,  \nimplemented under the project. This these payments were inclusive of  \naffected the project deliverables UGX.447,974,559 as Value Added  \n(targets) and service delivery.  \nTax (VAT)", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Transitional e Delayed implementation of the \\|e Failure to implement planned development project  \nactivities affects service delivery to grant \u2014 health  \nthe  \ncommunity.  \nadhoc", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, \nNo. Observation Recommendation 2.1  \nUtilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX.20,413,317,132, and I advised the Accounting obtained supplementary funding of UGX.2,352,910,884 resulting into a Officer to expedite the revised wage budget of UGX.22,766,228,016 which was all warranted.  \nrecruitment process and follow up on the un- Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG utilised funds with the resulting in un-utilized warrants of UGX.589,104,053 representing utilization MoFPED.  \nof 97% as summarized in the table below; \nApprov Supple Warrants Payments Unspent ed mentar d UGX. UGX. Balance Budget Budget UGX. UGX.  \nUGX. \n17,132 228,016 8,016 \u201a963 53 Details in Appendix 3  \nFrom the analysis, I noted that;  \nThe supplementary funding worth UGX.589,104,053 not fully utilized. \nThe Accounting Officer explained that there was a delay in approval of recruitment therefore affecting the utilization of the excess wage. \nValidation of employees on the entity payroll  \nI advised the Accounting The District had 2069, employees on the IPPS payroll of which 1,766(85%) Officer to undertake the were fully verified, 256(12%) partially verified, and 47(3%) did not show up.  \nfollowing;  \nShould use the In addition, 5 individuals had not accessed the payroll by end of June, 2023.  \nverified payroll as a These were captured as new records in my determination of the District  \nbasis of updating wage bill.  \nmonthly payrolls for paying employee The following observations were made;  \nemoluments.  \nEngage", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}]], "page": 11, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the a) Out of 1,766 (88%) employees appeared for the validation exercise and  \nconcerned Service presented all the pre-requisite documents to confirm their existence  \nCommissions and and regularity of recruitment.  \nobtain minute extracts for the b) 256 (13%) employees appeared for headcount were partially validated  \nvalidation of the due to lack of minutes/extracts from other Service Commissions to  \nemployees by support their first appointment.  \nMinistry of Public Service.  \nRegularly review the c) A total of 47(2%) employees on the payroll did not appear for the  \nDistrict payroll so as validation and were categorised as follows;  \nto promptly remove such employees and 5 employees who did not appear for the headcount were accounted  \navoid continued loss for by the Accounting Officer as being away for genuine reasons  \nto government. which included study leave abroad, staff who had no National IDs at  \nBesides, the cases the time of validation.  \nin question should 42 employees were confirmed to have exited the District due to:  \nbe followed up with death, dismissal, abscondment, retirement, transfer of service, and  \na view of recovery. \n~~\u00bb transfer- ~of- salary payment to their new duty stations. \ne I advised the Accounting Officer to always liaise with the  \nrelevant stakeholders to ensure prompt updates of the payroll going forward. A follow-up of the affected staff should immediately be made by management so as to have them access the payroll.", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}]], "page": 12, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.2 Inconsistencies in Employee Details  \nI advise the Accounting A total of 123 employees on the payroll had inconsistencies in their dates of Officer to engage the birth, captured in the payroll and data captured by NIRA on the National affected  \nstaff and IDs. The information is critical in the identification of an individual.  \nensure that employee records are duly Inconsistent information undermines the integrity of the District's records updated by the Ministry and may complicate the employee service history and\\_ retirement of Public Service within a procedures. Where the errors in dates of birth increase the length of service,  \nspecified period of time it may lead to the irregular extension of employee service.  \nfor appropriate action. \nThe Accounting Officer explained that a letter to all concerned staff was written to provide all the necessary documents which show the their correct dates of birth as guided by the permanent secretary Ministry of Public Service in her letter referenced COM6/7/11 dated 6th June 2017. Based on the information provided by the staff, I will be able to submit a comprehensive list to Ministry of Public Service for further action.", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}]], "page": 13, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e) Findings from Other Special Audit Procedures I advised the Accounting I undertook other special audit procedures to review the accuracy of the Officer to take the payroll including planning, budgeting and payments for the period of four following actions; years (2019/2020-2022/2023). e Ensure, overpaid amounts are I noted that; recovered from a) Over-remittance of UGX.19,290,596 and under-remittance of beneficiaries, while UGX.88,742,341 of statutory deductions were made by the entity during underpayments and the period. loan repayments should be budgeted b) Over-remittance of UGX.54,779,583 and under-remittance of for and paid. UGX.3,620,936 of non-statutory deductions were made by the entity e Ensure timely during the period. reconciliation of the amounts before The Accounting Officer stated that in FY 2018/2019 for the month of April- effecting payments. June 2019, the District never paid the loan deductions to UBA due to In addition, the insufficient wage to cater for both salaries and deductions. Therefore, the amounts over Review of the Entity Staff Establishment \\_\u2014 .\\| During the audit, I undertook procedures to review the I advised the Accounting completeness and relevancy of the entity establishment and noted Officer to continue that; engaging the Ministry of Public Service and i. Out of 758 approved positions, a total of 314 positions MoFPED to have these were filled leaving a gap of 444 vacant positions. positions filed and ii. The entity did not have an approved and costed staff engage relevant establishment for primary, secondary and tertiary stakeholders to develop institutions while the staff structure for health facilities and implement a costed issued by Ministry of Health was not incorporated into the staff structure for the district approved structure. District. The Accounting Officer explained that he had continuously submitted recruitment plans to have all positions filled, however due to inadequate wage they could not be filled at once since recruitment is done in accordance to the available wage. EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets.", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Development", "page": 5, "level": 1}}]], "page": 13, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ui", "metadata": {"headings": [{"headings_0": {"content": "ui", "page": 15, "level": 2}}, {"headings_1": {"content": "| Recommendation", "page": 6, "level": 1}}], "page": 15, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 stance VIP  \n2 Protection of 1 1 \\| seven springs in  \nHamurwa,  \nNyamweru,  \nBubare, Muko  \nand bufundi \\_\\|  \nsubcounties  \n3 Piped Water Sub- Construction of  \nI 1  \nGrant (UgIFT Burimbe water  \ncomponent) supply system  \niL phase iii in  \nikumba subcounty \\| \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "ui", "page": 15, "level": 2}}, {"headings_1": {"content": "| Recommendation", "page": 6, "level": 1}}, [{"headings_0": {"content": "ui", "page": 15, "level": 2}}, {"headings_1": {"content": "| Recommendation", "page": 6, "level": 1}}]], "page": 15, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "ui", "page": 15, "level": 2}}], "page": 15, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations  \nI noted the following areas where management had commendable performance; \noe Four (4) projects had -their-designs approved by the- Ministry of Water and Environment, and implemented on Land with proof of ownership.  \noe Four (4) projects were fully functional since the installations in all the four(4) visited sites were complete with reasonably good yields and were being used by the community.  \no The District had water quality testing kits.  \no All the 10 (100%) of the installations had functional water user committees to ensure local ownership and long term usage of the facilities. \n4.1.2 Areas of Improvement  \nI noted the following areas where the District needed improvement; \n4.1.2.1 Planning  \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that:  \ne The proposed investments are derived from the approved LG Development Plan.  \nprescribes the thresholds for allocation of rural water and sanitation sub-grant e  \n(traditional component), and piped water sub-grant (UgIFT component),  \noe provides an indicative list of capital investments and other development activities to be funded.  \nstipulates that LGs should prioritise water supply investments for sub-counties o  \nthat have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning of Rubanda DLG and noted that Two (2) on-going UGFIT projects (seed schools and health centre upgrades) had not been provided with water sources that were accessible by the local community. Details are in table", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "ui", "page": 15, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "ui", "page": 15, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "ui", "page": 15, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "ui", "page": 15, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "ui", "page": 15, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "ui", "page": 15, "level": 2}}]], "page": 15, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], "page": 16, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN UGIFT Project Water source Community Audit Conclusion place and status name \\| 1 Construction of Ruhija No water source Ruhija No water source in Seed School laced place Construction of Hamuhambo No water source in ibuzi place Failure to provide water as prescribed denies the community and\\_ hinders achievement of intended grant objectives. Sub-Grant (traditional component) while UGX.164;017,000 (37%) on Piped Water - Sub-Grant (UgIFT component) as shown in the table below; SN Purpose Budgeted Released amount Variance amount 1 Rural Water and Sanitation Sub- 278,184,786 278,184,786 0 Grant (traditional component) 2 Piped Water Sub-Grant (UgIFT 164,017,000 164,017,000 0 component) Total 442,201,786 \\| 442,201,786 0 oe Out of the funds received of UGX.278,184,786 (63%) for the Rural Water and Sanitation Sub-Grant (traditional component), UGX.269,159,802 (96%) was spent leaving UGX.9,024,984 (4%) un-utilized while, out of funds received of UGX.164,017,000 (37%) for the Piped Water Sub-Grant (UgIFT component), UGX.163,556,467 (99%) was spent leaving UGX.460,533 un-utilized as shown in the table below; Category App Est (A) Release/Warra Expenditure % (Ugx.) nt (Ugx.) (C) (UGX.) (B-C) Absorpti (UGX.) on 1 Rural Water and 278,184,786 278,184,786 269,159,802 9,024,984 96 Sanitation Sub- Grant (traditional component) 2 Piped Water Sub- 164,017,000 164,017,000 163,556,467 460,533 99 Grant (UgIFT component) Total \\| 442,201,786 \\| 442,201,786 432,716,269 9,485,517 99 The Accounting Officer explained that the un-absorbed funds were part of retention money that was not paid. Recommendation I advised the Accounting Officer to commence procurements early in the financial year to allow for utilisation of all the funds in the period in which they are due. 4.1.2.3 Review of the Implementation of the Grant activities Paragraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; oe Training of water user committees as one of the eligible activities to be Only 3 (20%) of the existing water sources were-tested -contrary to the standard requirement of 20%, while 7 (100%) of the new sources were tested. Furthermore, the water tests revealed that water in 100% of the existing water sources were not suitable for human consumption. This is shown in the table below and Details in Appendix 4. Category Number of Percentage Percentage Percentage Percentage of water required to be actually untested successful sources tested tested tests. (a) (b) (a-b) Existing 3 20% 20 80 projects New 7 100% 100 0", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}, [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "below;", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 16, "level": 2}}], "page": 18, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ascertain and address the cause for the poor quality water in other sources to ensure that all water sources are suitable for human", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 16, "level": 2}}], "page": 18, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "consumption.", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 18, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1.2.4 Monitoring  \nPreparation and submission of quarterly reports  \nSec 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by the Ministry of Water and Environment to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nii. Submission of quarterly reports  \nI noted that the entity submitted performance reports for one quarter after the deadline given for submission of the reports as shown in the table below; \nNo Details for \n\u201cThe Accounting Officer explained that the reason for \u2018tne delayed submission of quarter three report was the late release of funds for facilitation by the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "consumption.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "consumption.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "consumption.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 18, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], "page": 19, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to consider utilizing the option of electronic/on-line submission of these reports to enable timely submission. \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nRubanda District received UGX.3,004,611,343, out of UGX.3,004,611,343 budgeted to the implement the programme. The following activities were undertaken; \nActivity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}]], "page": 19, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], "page": 19, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of Ruhija seed school 1 1 Construction of a seed school 1 i Hamuhambo- Kibuzigye Seconda I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; 4.2.1 Positive observations I noted the following areas where management had commendable performance; o Out of UGX.3,004,611,343 budgeted, received and warranted, UGX.3,002,277,337 (100%) had been spent by the time of audit, resulting in an under absorption of UGX.2,334,006 o A comparison of UGIFT activities implemented with the Annual work plan and budget revealed that the UGIFT activities were budgeted. o Procurements totaling UGX.5,582,335,604 had Contract implementation Plans o The UGIFT funds were accounted for. oe I noted the entity prepared monitoring reports as evidence of monitoring the implementation UGIFT activities. I noted -that--during the period under review, Rubanda DLG made payments to--- -\u00bb-- contractors worth UGX.3,002,277,337 for the construction of two seed schools under the UGIFT (which is a World Bank funded project). However, these payments were inclusive of UGX.447,974,559 as Value Added Tax (VAT) contrary to the directive above. Contract sum VAT Amount Procurement Subject 2 of Provider awarded VAT Reference No procurement UGX Exclusive er \u2018UGX ; Ruba921WRKS/2022- Construction of Geses 2,201,756,678 335,861,188 2023/00047/MOES- Kibuzigye Seed Uganda UGIFT Secondary School Limited MOES/Ugift/WRKS/2020- Construction of ruhija Geses 800,520,994 112,113,371 2021/00002-LOT13 seed school Uganda Limited Total \\| 3,002,277,337 447,974,559 This implies that payment VAT worth UGX.447,974,559 was irregular and an overpayment which greatly reduces the scope of activities to be implemented under the project. This affected the project deliverables (targets) and service delivery. The Accounting Officer explained that it was a hybrid procurement and the contract was awarded centrally by Ministry of Education and Sports and was VAT inclusive. Recommendation I advised the Accounting Officer to ensure that the circulars which direct that no taxes will be paid on donor funded projects are complied with in future. 4.3 Education Development Grant The Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. In the year under review, the District received education development grant of UGX.396,980,938 for the construction of; fourteen (14) stance pit latrines. I designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}, [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}]], "page": 19, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], "page": 21, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow the stipulated guidelines to prepare and submit the required reports. \n4.4 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Rubanda District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \n4.4.1 Positive observations  \now nee twee  \n- \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}]], "page": 21, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o The District budgeted, received and warranted UGX.137,585,066 and alll the warranted funds of UGX.137,585,066, were utilized by the entity on eligible activitoies and at the time of audit, the funds were accounted for.  \nA review of the budget revealed that all the expenditure categories for the complimentary services were charged on their rightful respective codes.  \nI noted that at the time of audit all the two planned demonstration irrigation equipment had been delivered to selected farmers.  \nA review of the procurements undertaken revealed that the district complied with the selection criteria for the lowest priced technically responsive bid.  \nTwo demonstration irrigation equipment had been supplied and installed.  \nI noted that the supplier offered training and technical support to the farmers during the warranty period.  \nI observed that payments worth UGX.137,585,065 for the program related activities were fully supported and funds accounted for. \n4.4.2 Areas of improvement  \nI noted the following areas where the District needs improvement; \n4.4.2.1 Planning and Budget Performance  \nParagraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}]], "page": 22, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Micro Scale Irrigation Grant will fund two types of expenditure categories: \u00b0  \n(i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%).  \nThe district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances.  \nThe share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes \nMain ~- Expenditure Threshold as Actual  \nApproved Variance Audit ~~ - ---- \\|-  \nItems per the percentage budget (UGX) remark guidelines (budget) (A-B) \nA)  \n(B)  \nCapital Development 75% 31% 42,000,000 44 Under (micro scale irrigation  \nallocation equipment)  \nComplementary 25% 69% 95,585,000 44 Over services  \nAllocation Total \\| \\| 137,585,000 \\| \nIrregular budget allocations may affect the effective provision of Micro scale irrigation services as planned. \nThe Accounting Officer made reference to the letter dated April 2022 ref 561/01 on the communication strategy, grants and technical guideline on micro irrigation program which categorised Rubanda district under phase II where the funds for irrigation were 100% for complementary services. \nIT advised the Accounting Officer to allocate funds for capital development to enable establishment of demonstration sites and complementary activities based on the program expenditure guidelines. \n4.5 Transitional Development Ad Hoc Grant-Health  \nThe implementation of Transitional Development Ad Hoc Grant is structured in six health sub program grants, of which Transitional Development Ad Hoc Health Sub Program Grant is one. The funding enables LGs to allocate funds to priority local development needs that are within their mandate and are consistent with National Priorities. \nTransitional Development Ad Hoc Grant-Health Grant funds hospital rehabilitation and other specified capital investments in selected LGs to improve and sustain high coverage of health care services to reduce the cost of health care. \nRubanda DLG received UGX.7,119,675,454, out of UGX.7,119,675,454 budgeted to the implement the following key activities; \nSN Activity  \nPlanned Actual quantity quantity \n1  \nConstruction and upgrading MUKO HCIV to a District Hospital. \n2 \\_\\| Latrine construction at Nangara HC II  \n1 1 \\| \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}]], "page": 22, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -e--- All the grant funds were accounted for.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], "page": 24, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "4.5.2 Areas of improvement  \nI noted the following areas were the District needed improvement; \n4.5.2.1 Inspection of service delivery indicators of Transitional Health Adhoc Projects  \nI conducted physical inspections of two (2) Transitional Health Adhoc projects implemented at UGX.6,088,933,622 on 23\" November 2023 to assess service delivery indicators. I observed the following as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}]], "page": 24, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee Summary of", "metadata": {"headings": [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 24, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "findings (Time, Programme Activity details ap Pictorial evidence Quality, Quantity, t (UGX)  \nCost  \nand Bns  \nFunctionali \\# =  \n1 12-Human Latrine 21,113,622  \nProperly done and in Capital construction at use Development Nangara HC II \n\\|  \nUpgrade of Muko 6,067,820, Delayed  \nHC IV to district 000  \nimplementation of the hospital  \nproject as seen in the pictures as they were still on ground work \nAs at the close of the financial year, the project had not been implemented. \nFailure to implement planned activities affects service delivery to the community. \nby the Head-of Accounts and the Accounting Officer, and other supplementary information. \u00b0 The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Rubanda District. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 24, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S 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": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 25, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "exists related to events or conditions that may cast significant doubt on-the District\u2019s - ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. \u00b0 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. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION The material findings in respect of the compliance criteria for the applicable subject matters", "metadata": {"headings": [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "ee Summary of", "page": 24, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 26, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "costs, which was paid to PDCs.", "metadata": {"headings": [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 27, "level": 1}}, {"headings_1": {"content": "ee Summary of", "page": 24, "level": 4}}], "page": 27, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.1.2 Positive Observations  \nI noted the following areas were the District had commendable performance; \noe Ten(10) sampled PDM SACCOs received PRF of UGX.100 million each.  \no I observed that the HLG Core Implementation team was fully constituted as per the guideline and prepared quarterly performance reports.  \noe The training of trainers (Core Implementation team) was carried out and the consolidated report was prepared and submitted to the PDM National", "metadata": {"headings": [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 27, "level": 1}}, {"headings_1": {"content": "ee Summary of", "page": 24, "level": 4}}, [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 27, "level": 1}}, {"headings_1": {"content": "ee Summary of", "page": 24, "level": 4}}]], "page": 27, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Coordinator.", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 27, "level": 1}}], "page": 27, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Ten (10) sampled PDM SACCOs were registered under the Registrar of Cooperative Societies.  \ne I noted that UGX.1,000,000,000 was transferred to 10 sampled SACCOs with \nUGX.70,039,079 meant: fer PDM coordination activities was accounted for and \u00a9  \nsupported with documentation. There was no diversion to other activities noted.  \ne Six (6) PDM SACCOs duly accounted for PRF of UGX.102,693,000  \noe No beneficiaries in the sampled PDM SACCOs had received PRF multiple times.  \noe J reviewed loan files and carried out physical inspections where I observed no irregularities in project implementation. \n5.1.3 Areas of Improvement  \nI noted the following areas were the District needed improvement; \n5.1.4 Planning and Budget Performance  \nI reviewed the Rubanda District approved work plan and budget for PDM activities and noted the following. \n5.1.4.1 Alignment of the District 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 LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nA review of the District budget and work plans revealed that there were no priorities received from Sub Counties and Town Councils to be included in the district work", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 27, "level": 1}}, [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 27, "level": 1}}]], "page": 27, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}], "page": 28, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to incorporate priorities from the sub counties in the district work plan may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}], "page": 28, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "plan.", "page": 28, "level": 1}}], "page": 28, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to to follow up the matter and ensure that the priorities are picked form the lower units using the prescribed collection tools as per PDM guidelines, and to ensure that the district receives parish priorities through sub counties during budget conference meetings \nThe low rate of disbursement of Parish Revolving Fund -(FRF)-may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer attributed this to the challenges in mobilization and training of more beneficiaries, and that it was addressed in the subsequent financial year.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "plan.", "page": 28, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "plan.", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "plan.", "page": 28, "level": 1}}]], "page": 28, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advise the Accounting Officer to follow up on the disbursement of PRF Funds to the beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.1.5 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\" 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 oe  \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 29, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], "page": 29, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The 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. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative o  \ninternal control systems. \nGovernance Observations \\|-Recommendation -  \n\u00ab+ \nStructure \nParish  \ne Did not prepare parish priorities and I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}]], "page": 29, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 30, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], "page": 30, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "action plans for the FY 2022/2023. Officer to ensure that parish Committees (PDC) Appendix 6  \npriorities and action plans are prepared as per the The Accounting Officer explained that formats provided in the the district receives parish priorities guidelines.  \nthrough sub counties during budget  \nconference meeting as reflected in  \nwork plan and budget \nPDM SACCO Board e The members of the board did not fill I advised the Accounting in expression of interest forms prior to Officer to follow up and being elected board members. ensure that board members Appendix 7  \nfill expression of interest forms. \nThe Accounting Officer acknowledged the issue and will comply as guided by the Auditor General in the following Financial Year \nSACCO  \ne 10 SACCOs did not constitute the I advised the Accounting Committees and supervisory, executive committees as officer should ensure that Sub Committees  \nwell as the Loan, Production, the committees are put in Marketing, Business Development place for the proper services, Finance and investment sub implementation  \nand \nCommittees. Appendix 8  \nmonitoring of SACCO projects  \nThe Accounting officer explained that.  \nThe production, Marketing and  \nbusiness development services  \ncommittees will be formed to support  \noperations of the PDM SACCOs going", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 30, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Development", "page": 30, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Development", "page": 30, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Development", "page": 30, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Development", "page": 30, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 30, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "in", "metadata": {"headings": [{"headings_0": {"content": "in", "page": 30, "level": 3}}, {"headings_1": {"content": "Development", "page": 30, "level": 3}}], "page": 30, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "forward. \nFailure to have a\\_ functioning Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n5.1.6 Review of Training Implementation Activities  \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \nAfter the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT  \nat each of the  \nLocal Governments which will \nI made the following observations; \nSN Nature of Observations  \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "in", "page": 30, "level": 3}}, {"headings_1": {"content": "Development", "page": 30, "level": 3}}, [{"headings_0": {"content": "in", "page": 30, "level": 3}}, {"headings_1": {"content": "Development", "page": 30, "level": 3}}], [{"headings_0": {"content": "in", "page": 30, "level": 3}}, {"headings_1": {"content": "Development", "page": 30, "level": 3}}], [{"headings_0": {"content": "in", "page": 30, "level": 3}}, {"headings_1": {"content": "Development", "page": 30, "level": 3}}], [{"headings_0": {"content": "in", "page": 30, "level": 3}}, {"headings_1": {"content": "Development", "page": 30, "level": 3}}], [{"headings_0": {"content": "in", "page": 30, "level": 3}}, {"headings_1": {"content": "Development", "page": 30, "level": 3}}]], "page": 30, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], "page": 31, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ds Training of Local e Training of local experts was not carried out I advised the Experts  \nin 1 out of the 10 PDM SACCOs. Appendix Accounting Officer to 9  \nensure that the training of local The Accounting Officer explained that the experts is carried out. District conducted training in the Pilot Parishes  \nwhere the Launch was going to be held. Other  \nparishes and wards were trained in the  \nsubsequent financial year.", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], "page": 31, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Training  \nof e The HLG core implementation team did not I advised the Households and train households and enterprise group Accounting officer to Enterprise Group leaders in 1 out of 10 parishes. Appendix ensure that the Leaders 10  \ntraining of households and enterprise group The Accounting Officer explained that the leaders is carried out. District conducted training the Pilot Parishes  \nwhere the Launch was going to be held. Other  \nparishes and wards were trained in the  \nsubsequent financial year.", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], "page": 31, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The failure to conduct specified trainings may lead to inappropriate oversight by the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. \n5.1.7 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": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}, [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}]], "page": 31, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of \u00b0  \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the \nI made the following-observations; \nSN Nature of =n Observations Recommendation registration", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}, [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}]], "page": 31, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM A sample of 10 SACCOs reviewed revealed that I advised the Accounting SACCOs Under the they were not licensed to take on the business of Officer to ensure that Microfinance  \nlending under Microfinance Institutions money the SACCOs are licensed Institutions Money lenders act as detailed in Appendix 11  \nto undertake money Lenders Act lending. The Accounting officer explained that the SACCOS  \nare Tier 4 Microfinance Institutions and Money  \nLenders Act section 36.3(a) states that, Subject to  \nsubsection (1) a SACCO may carry on the business  \nof financial services if a) It is operating on a  \nprobationary period of two (2) years pending  \nregistration under the cooperatives Act.  \nThis means that the PDM SACCOs are operating  \nlegally.", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], "page": 32, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "This implies that enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.1.8 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth oe", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}, [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}]], "page": 32, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"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.  \noe Each 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.  \n\u00b0o No 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 on anes -Gbservations  \nRecommendation \nLoan Application and 12 beneficiaries in 6 Parishes who accessed I advised the Accounting Approval Process \nloans before 5 June 2023 were not Officer to ensure that selected through the PDMIS. Details are in beneficiaries are selected Appendix 12.  \nthrough PDMIS. \nFailure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. \nThe Accounting Officer explained that there was a technical error in the design of the management information system which failed to capture the NIN as the key identifier of the beneficiaries. \nInsurance Policy for 12 PRF beneficiaries out of 20 who carried I advised the Accounting Farming Enterprises  \nout farming enterprises in 10 PDM SACCOs Officer to ensure that did not obtain agricultural insurance policies insurance policies are from UAIS. Appendix 13.  \nobtained. \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. \nThe Accounting officer explained that they  \nwere unable to procure insurance policy  \nbecause government had not provided  \n70%contribution for the insurance policy as  \nper guideline.  \n0", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}, [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}], [{"headings_0": {"content": "training", "page": 31, "level": 1}}, {"headings_1": {"content": "in", "page": 30, "level": 3}}]], "page": 32, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ia", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 33, "level": 1}}, {"headings_1": {"content": "training", "page": 31, "level": 1}}], "page": 33, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga \nAppendices \nAppendix 1: Local revenue performanc e No Source \nTAX REVENUES 1 Business licenses \n2 Local Services Tax-Payable By Individuals 3 Other fees e.g. street parking fees \n4 Land Fees", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 33, "level": 1}}, {"headings_1": {"content": "training", "page": 31, "level": 1}}, [{"headings_0": {"content": "ia", "page": 33, "level": 1}}, {"headings_1": {"content": "training", "page": 31, "level": 1}}], [{"headings_0": {"content": "ia", "page": 33, "level": 1}}, {"headings_1": {"content": "training", "page": 31, "level": 1}}], [{"headings_0": {"content": "ia", "page": 33, "level": 1}}, {"headings_1": {"content": "training", "page": 31, "level": 1}}], [{"headings_0": {"content": "ia", "page": 33, "level": 1}}, {"headings_1": {"content": "training", "page": 31, "level": 1}}], [{"headings_0": {"content": "ia", "page": 33, "level": 1}}, {"headings_1": {"content": "training", "page": 31, "level": 1}}]], "page": 33, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IB", "metadata": {"headings": [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], "page": 34, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Non Tax revenues 5 Advertisements/Bill Boards 6 Agency Fees 7 Animal and Crop Husbandry related Levies 8 Financial services 9 Interest from private entities-From Non Residents 10 Liquor licenses Approved budget Actual Variance Reasons for under/over collection Collections 55,405,000 14,649,000 40,756,000 After effects of covid 19. Business are still struggling to get back to normal 191,176,000 128,130,002 63,045,998 After effects of covid 19. Business are still struggling to get back to normal 24,550,000 23,910,969 639,031 After effects of covid 19. Business are still struggling to get back to normal 29,584,000 1,631,200 27,952,800 After effects of covid 19. Business are still struggling to get back to normal After effects of covid 19. Business are still struggling to get back to normal 7 700,000 0 700,000 After effects of covid 19. Business are still struggling to get back to normal \\| 8,160,000 0 8,160,000 After effects of covid 19. Business are still struggling to get back to normal . 1,720,000 0 1,720,000 After effects of covid 19. Business are still struggling to get back to normal 580,000 0 580,000 After effects of covid 19. Business are still struggling to get back to normal 10,000 0 10,000 After effects of covid 19. Business are still struggling to get back to normal 25,430,000 0 25,430,000 After effects of covid 19. Business are still struggling to get 31 11 Local Hotel Tax 4,590,000 +\u2014\\_ back to normal 0 4,590,000 After effects of covid 19. Business are still struggling to get back to normal 12 Market /Gate Charges 220,804,000 107,773,076 113,030,924 After effects of covid 19. Business . still . struggling to get are back to normal 13 Mineral Royalties 14 Miscellaneous receipts/income 15 Other fines and Penalties \u2014 private 16 Other licenses 17 Other permits 18 Other Vehicle Fees and Licenses 19 Registration fees for Documents and Business u Rent & Rates - Non-Produced Assets \u2014 from private entities 18,408,000 0 18,408,000 After effects of covid 19. Business are still struggling to get\u2019 back to normal 17,169,000 11,324,450 5,844,550 After effects of covid 19. Business are still struggling to get back to normal 270,000 0 270,000 After effects of covid 19. Business still struggling to get are back to normal 2,000,000 0 2,000,000 After effects of covid 19. Business are still struggling to get back to normal 1,860,000 0 1,860,000 After effects of covid 19. 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"page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}], [{"headings_0": {"content": "IB", "page": 34, "level": 2}}, {"headings_1": {"content": "ia", "page": 33, "level": 1}}]], "page": 34, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Secondary", "metadata": {"headings": [{"headings_0": {"content": "Secondary", "page": 36, "level": 3}}, {"headings_1": {"content": "IB", "page": 34, "level": 2}}], "page": 36, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Education Services 516,700,978 4 4 Environment and  \nENVIRONMENT, CLIMATE CHANGE, Natural Resources", "metadata": {"headings": [{"headings_0": {"content": "Secondary", "page": 36, "level": 3}}, {"headings_1": {"content": "IB", "page": 34, "level": 2}}], "page": 36, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Planning and", "metadata": {"headings": [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], "page": 36, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 LAND AND WATER Management Budgeting services 432,716,269 8 8 Total \\| 1,346,398,185 26 26 \nAppendix 2(b); Partially Implemented outputs  \nNo Program Sub-program PIAP-out Budget Total Out-put Total No Number of fully implemented expenditure activities in activities  \nthe out-put  \nUGX.\u2018000\u201d  \nHuman Cpaital Education, Sports Secondary 3,004,611,343  \nDevelopment and skills Education  \nServices  \nHuman Capital Population Health, 12030105506- Support 7,119,675,454  \nDevelopment Safety and Governance and services  \nmanagement  \nmanagement  \nstructures reformed  \nand functional  \n1203010302-Target Support  \npopulation fully services  \nimmunized  \nTotal  \n10,124,286,797 \n33 \nAppendix 3; Utilization of wage budget  \nDepartment Name Approved Budget UGX.  \nSupplementary UGX.  \nRevised Budget Warrants UGX. Payments Unspent Balance UGX. UGX. UGX. Administration 1,358,554,658 0 1,358,554,658 1,358,554,658 1,246,808,608  \nFinance 258,425,904 0 258,425,904 258,425,904 209,143,741 & Statutory Bodies 194,449,000 0 194,449,000 194,449,000 194,449,000 f Production 857,400,000 -531,600,000 1,389,000,000 1,389,000,000 857,400,000 i Health 4,986,709,386 -413,584,386 5,400,293,772 5,400,293,772 5,306,587,847 : Education 12,055,035,672 -1,322,526,498 13,377,562,170 \\_13,377,562,170 \\_13,190,010,010 \\| Roads 152,599,000 -22,000,000 174,599,000 174,599,000 151,071,382 : Water 56,400,000 0 56,400,000 56,400,000 42,301,898  \nNatural Resources 183,718,308 -58,200,000 241,918,308 241,918,308 241,870,312 \\|  \nCommunity Based Services 119,186,000  \nPlanning 112,800,000 -5,000,000 117,800,000 117,800,000 80,409,248 = \n0 119,186,000 119,186,000 108,109,870 \\| Internal Audit 29,611,284 0 29,611,284 29,611,284 28,988,700 Trade and Industry 48,427,920  \n0 48,427,920 48,427,920 43,911,439 20,413,317,132", "metadata": {"headings": [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}, [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}]], "page": 36, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 22,766,228,016 22,766,228,016 22,177,123,963", "metadata": {"headings": [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], "page": 37, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 4; Water quality S/ N Water Source/Project \n\\| Category Test Status Test result 1 Muko Protected spring \n\\| New Tested Successful  \n\u201c\\|=  \n2 Kagorogoro 3 Protected spring New Tested Successful \n3 Kashaki A Protected spring  \nNew Tested Successful \n4 Nyakabungo Protected spring New Tested Successful 5 Mwiguriro Protected spring New Tested Successful \n6 Kirwa Protected spring \n\\| New Tested Successful 7 Muko Protected spring \n\\| New Tested Successful 8 BEL in use(Kishanje) Existing Tested Unsuccessful 9 Source eye -right wing(Kishanje) Existing Tested Unsuccessful \n10 Source eye \u2014left wing(Kishanje) Existing Tested Unsuccessful \n34 \nAppendix 5; Disbursement of Parish revolving fund. \nTotal PRF received . (2021/2022 SN Parish Name PDM SACCO Name & 2022/2023) \n(A) NYAMABARE  \nNYAMABARE- \nTotal  \nDisbursements %age disbursed Remarks (Loans) \n(B)  \n(C) = (B/A) \nPARISH IKUMBA PDM SACCO AC  \n107,105,909 13,200,000  \n1 2 undersdiebursaman LTD \nKIGYEYO WARD KIGYEYO-RUBANDA 2 PDM 3SACCO LTD \nNYAKABUNGO  \nNYAKABUNGO- \na ae  \n5.6 Under-disbursement \nWARD RUBANDA PDM 107,105,909 -  \n3 SACCO LTD Underdisb nder-disbursemen t \nKAARA PARISH KAARA-MUKO PDM  \n107,103,203 2 ,280,000  \n4 SACCO LTD 21 Under-disbursement \nMPUNGU PARISH MPUNGU-HAMURWA  \n107,105,902 13,200,000 5 PDM SACCO LTD \nKAKORE PARISH KAKORE-HAMURWA  \nS07 0S S08 se silo alae 6 PDM SACCO LTD \nKITOJO WARD KITOJO-BUBAARE  \n107,105,908 25,250,000 PDM SACCO LTD \nKACENAGA PARISH KACEENAGA - \nNYAMWEERU PDM 107,105,909 = SACCO LTD \n856,847,272  \n102,693,000 \n35 \n18.5 Under-disbursement 9.6 Under-disbursement 28 Under-disbursement \nee", "metadata": {"headings": [{"headings_0": {"content": "Planning and", "page": 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{"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}]], "page": 37, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 6; Failure to prepare parish priorities SN Does the membership of Were quarterly Did the PDC prepare Did the PDC prepare \\| Were quarterly How much Remarks the Parish Development meetings held? parish priorities and parish 5 year plan as performance funding was committee (PDC) include action plans for the FY stipulated Annex 2 reports prepared? received for the those stipulated in the 2022/2023 as per \\| structure of the parish PDC activities? guidelines? Annex 1 format of plan of the Governance parish priorities of the and Administration (Includes LC II Governance and pillar operational Chairperson, Parish Administration pillar manual, Feb. 2022? Chief, Parish Chairperson operational manual, of the women Council, Feb. 2022? Parish Chairperson of the youth Council, Parish Chairperson of persons with Disability Council, Chairperson of the ruling Party at the Parish, and Chairperson of older persons executive committee the parish or ward elected under sec. 25(4) of the National Council for older Persons Act, 2013) No \\|. \\| 1 NYAMABARE-IKUMBA PDM Yes No Yes 750,000 No Parish \\| SACCO LTD priorities and \u00b0 \\| \\| \\| \\| action plans repared 2 KIGYEYO-RUBANDA PDM Yes \\| No No Yes (aan No Parish SACCO LTD \u00ab priorities and ! \\| action plans \\_\\_\\| prepared 3 NYAKABUNGO-RUBANDA Yes No No Yes 750,000 No Parish = PDM SACCO LTD priorities and \\| action plans prepared 4 KAARA-MUKO PDM SACCO Yes No No Yes 750,000 No Parish LTD priorities and action plans 5 MPUNGU-HAMURWA PDM Yes No No \\| prepared Yes 750,000 No Parish SACCO LTD priorities and action plans 6 \\_\\| prepared ? \\| KAKORE-HAMURWA PDM Yes no No Yes 750,000 \\_\\_[\\_No Parish 36 SACCO LTD priorities and action plans prepared 7 KITOJO-BUBAARE PDM No No Yes 750,000 No Parish SACCO LTD priorities and action plans 8 KACEENAGA -NYAMWEERU PDM SACCO LTD prepared No Yes 750,000 No Parish priorities and action plans prepared 9 IHANGA-BUBARE PDM Yes No No Yes 750,000 No Parish SACCO LTD priorities and action plans prepared 10 HAMUTOORA-BUTARE- No Yes 750,000 No Parish KATOJO PDM SACCO LTD priorities and action plans prepared Appendix 7; PDM SACCO BOARD Vote Parish Name Name of SACCO Date of board member Did board members fill expression of Name appointment interest forms Yes/No 1 RUBANDA NYAMABARE PARISH NYAMABARE-IKUMBA PDM SACCO 08-Nov-22 No 2 RUBANDA KIGYEYO WARD 3 RUBANDA NYAKABUNGO WARD 4 RUBANDA KAARA PARISH 5 RUBANDA MPUNGU PARISH 6 RUBANDA KAKORE", "metadata": {"headings": [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}, [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}]], "page": 39, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Committee  \nWas Isthe Wa Is Was it Was Is Was Isthe Wasit Isthe Was it Is the  \nit comm sit the Consti the it the it commit Constit committee Constitute committee Cons ittee Co com tuted? com Con com Cons tee uted? operational? d? operational? titut operat nst mitte (yes/ mitt stit mitt titut operati (yes/N (operational (yes/No) (operational or ed? ional? itut e No) ee ute ee ed? onal? 0) or Not  \nNot  \n(yes/ (opera ed oper oper d? oper (yes (operati operational)  \noperational) No) tional ? ation  \nation (yes ation /No) onal or  \nor Not (ye al? al? /No al? Not  \noperat s/ (ope (ope ) (ope operati  \nional) No ratio ratio ratio onal)  \n) nal nal nal  \nor or or  \nNot Not Not  \noper oper oper  \nation ation ation  \nal) al) al)  \nRUBANDA NYAMABARE- YES YES YE YES YES YES NO NO NO NO NO NO NO NO IKUMBA PDM S  \nSACCO LTD  \nRUBANDA KIGYEYO- YES YES YE YES YES YES NO NO NO NO NO NO NO NO RUBANDA PDM S  \nSACCO LTD  \nRUBANDA NYAKABUNGO- YES YES YE YES YES YES NO NO NO NO NO NO NO NO RUBANDA PDM S  \nSACCO LTD  \nRUBANDA KAARA-MUKO YES YES YE YES YES YES NO NO NO NO NO NO NO NO  \nPDM SACCO S  \nLTD  \nRUBANDA MPUNGU- YES YES YE YES YES YES NO NO NO NO NO NO NO NO HAMURWA  \nS  \nPDM SACCO  \nLTD  \nRUBANDA KAKORE- YES  \nHAMURWA  \nPDM SACCO  \nLTD  \nRUBANDA KITOJO-  \nBUBAARE PDM  \nSACCO LTD \nYES NO NO NO NO NO NO NO NO YES NO NO NO NO NO NO NO NO \n38 \nRUBANDA KACEENAGA- YES YES YE YES YES NO \\|NO \\|NO NO NO NO NO NO NYAMWEERU  \nS  \nPDM SACCO  \nLTD  \nRUBANDA IHANGA- YES YES YE yes [yes \\|no \\|NO [NO NO NO NO NO NO BUBARE PDM S  \nSACCO LTD  \nRUBANDA HAMUTOORA- YES YES YE Yes YES [NO [NO [NO [no NO NO NO NO BUTARE-  \nS  \nKATOJO PDM \\|  \nSACCO LTD \nAppendix 9; Training of local experts \nVote Name Parish Name \nDid the local \nWas the training \nSXPERIE er oF Was training a  \nthe Parish Chief,  \nof the local  \nDate ofthe training CDOs, Commercial report prepared experts \nand submitted = to Remarks conducted? eh the AO? \nOffi E Atansion -  \nofficers and private  \n. \nsector actors?", "metadata": {"headings": [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}, [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}]], "page": 41, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 NYAMABARE PARISH YES  \n19-Apr-23 YES YES Training Took place \\| 2 KIGYEYO WARD YES  \n14-Apr-23 YES YES Training Took place  \n3 NYAKABUNGO WARD YES  \n25-Jun-23 YES YES Training Took place  \n4 KAARA PARISH YES  \n06-Apr-23 YES YES Training Took place  \n5 MPUNGU PARISH YES  \n11-Apr-23 YES YES Training Took place  \n6 KAKORE PARISH YES  \n11-Apr-23 YES YES Training Took place  \n7 KITOJO WARD YES 12-Apr-23 YES YES Training Took place \\| 8 KACENAGA PARISH YES  \n25-Jun-23 YES YES Training Took place  \ni  \n9 BUNYONYI WARD NO N/A NO NO No training took place  \n\u2018  \n10 IHANGA PARISH YES 25-Jun-23 YES YES Training Took place ! \n39 \nAppendix 10; Failure to train households and enterprise leaders \nVote Parish Name  \nWas there evidence of training of  \nDate (s) ofthe Was a training report \n\u2014 \nName  \nhouseholds and enterprise group leaders? training(s)  \nprepared? \n4 P\\| Training took place KAARA PARISH YES YES \n> DEE Training teok:place MPUNGU PARISH YES YES \n8 KACENAGA PARISH YES 10 IHANGA PARISH YES \nAppendix 11; Transfer to un-licenced SACCOS \nSN. Vote Name Parish Name Name of SACCO", "metadata": {"headings": [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}, [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}], [{"headings_0": {"content": "Planning and", "page": 36, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 36, "level": 3}}]], "page": 42, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Po Tg eae", "metadata": {"headings": [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], "page": 43, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "YES \nTraining took place YES \nIs the SACCO registered  \nunder the Cooperative Remarks Societies Act? (Yes/No) \nNYAMABARE PARISH NYAMABARE-IKUMBA PDM SACCO LTD  \nNot \nregistered 1 Rubanda DLG \nKIGYEYO WARD KIGYEYO-RUBANDA PDM SACCO LTD  \nNot  \nregistered \n2 Rubanda DLG \nNYAKABUNGO WARD NYAKABUNGO-RUBANDA PDM SACCO LTD No  \nNot \nregistered 3 Rubanda DLG \nKAARA PARISH KAARA-MUKO PDM SACCO LTD \n4 Rubanda DLG \nNo Not registered \nMPUNGU PARISH MPUNGU-HAMURWA PDM SACCO LTD No  \nNot  \nregistered \n5 Rubanda DLG \nKAKORE PARISH KAKORE-HAMURWA PDM SACCO LTD No Not registered \\| Rubanda DLG \n40 \n7 Rubanda KITOJO WARD KITOJO-BUBAARE PDM SACCO LTD \\|\u201d  \nNot  \nregistered DLG \nRubanda KACENAGA PARISH KACEENAGA -NYAMWEERU PDM SACCO LTD No 8  \nDLG \nNot registered \nBUNYONYI WARD NO REGISTERED 9 Rubanda DLG \nIHANGA PARISH  \nIHANGA-BUBARE PDM SACCO LTD 10 Rubanda DLG \nNo  \nNot registered", "metadata": {"headings": [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}, [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}], [{"headings_0": {"content": "Po Tg eae", "page": 43, "level": 3}}, {"headings_1": {"content": "Planning and", "page": 36, "level": 3}}]], "page": 43, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|\u201d", "metadata": {"headings": [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], "page": 44, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Registered \nAppendix 12; Failure to follow the stipulated loan application and approval process SN. Vote Name Parish Name Name of SACCO \nNYAMABARE  \nBIFAMABARE-TKUMBA. EM BACCD LTD 1 RUBANDA PARISH \n\\|  \n2\\_\\| RUBANDA KIGYEYO WARD KIGYEYO-RUBANDA PDM SACCO LTD \nNYAKABUNGO 3 RUBANDA WARD \n4 RUBANDA KAARA PARISH \n5 RUBANDA MPUNGU PARISH \nNYAKABUNGO-RUBANDA PDM SACCO LTD KRAABAHURO RDM SACEO'LTO \nMPUNGU-HAMURWA PEM SACCO LTD \nLoan Amount as  \nWas the  \nper household Were the Were they beneficiary Date loan Loan evidence loan vetted by a Name of PRF from the  \nAmount as provided beneficiary village meeting beneficiary approved was SACCO (Interview selected  \nobtained per notes, convened by PDM records Bank information through the enterprise enterprise  \nreport, bank the PDMIS groups statement etc.) \nAKANKWASA  \nPEREPETWA YES 19-May-23 500,000 500,000 NO YES BYARUHANGA  \nGILBERT YES 19-May-23 500,000 500,000 NO YES oo  \nVENSIMARY  \nYES 19-May-23 600,000 600,000 NO YES TUSHABOMWE  \nRICHARD YES 19-May-23 620,000 620,000 NO YES , \n, \nNDAGAHWEIRE  \nCHRISTOPHER YES 19-May-23 1,000,000 1,000,000 no yes! KYOMUHENDO  \n\u2018 ADRINE YES 19-May-23 1,000,000 1,000,000 NO YES TWONGYEIRWE  \n\" RONNAH YES 19-May-23 1,000,000 1,000,000 No YES \nKAMUSIIME SILIVIA YES 19-May-23 500,000 500,000 NO YES TWINAMASIKO  \n6 RUBANDA KAKORE PARISH KAKORE-HAMURWA PDM SACCO LTD ROBERT YES 19-May-23 800,000 800,000 NO YES \n7 RUBANDA KITOJO WARD KITOJO-BUBAARE PDM SACCO LTD \nBUSINGYE JENESTA YES 19-May-23 800,000 800,000 NO YES BETEISE HOPE YES 19-May-23 1,000,000 1,000,000 NO YES AYEBARE CHARITY YES 19-May-23 800,000 800,000 NO YES \n41", "metadata": {"headings": [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}, [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}], [{"headings_0": {"content": "|\u201d", "page": 44, "level": 6}}, {"headings_1": {"content": "Po Tg eae", "page": 43, "level": 3}}]], "page": 44, "document_name": "Rubanda District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
\ No newline at end of file
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new file mode 100644
index 0000000000000000000000000000000000000000..7385f0c7ca4ac5621cae3b916ab027a174341225
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@@ -0,0 +1 @@
+{"paragraphs": [{"content": "comme", "metadata": {"headings": [{"headings_0": {"content": "comme", "page": 1, "level": 2}}], "page": 1, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "comme", "page": 1, "level": 2}}, [{"headings_0": {"content": "comme", "page": 1, "level": 2}}]], "page": 1, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON THE FINANCIAL STATEMENTS OF RUBIRIZI DISTRICT LOCAL", "metadata": {"headings": [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF RUBIRIZI DISTRICT LOCAL", "page": 1, "level": 8}}, {"headings_1": {"content": "comme", "page": 1, "level": 2}}], "page": 1, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 3}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF RUBIRIZI DISTRICT LOCAL", "page": 1, "level": 8}}], "page": 1, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 3}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF RUBIRIZI DISTRICT LOCAL", "page": 1, "level": 8}}], "page": 1, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORT Giyar, co", "metadata": {"headings": [{"headings_0": {"content": "ORT Giyar, co", "page": 1, "level": 1}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 3}}], "page": 1, "document_name": "Rubirizi District Local Government Report of the Auditor 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Contents", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Py", "page": 1, "level": 3}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 8}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"TSE OF CT", "metadata": {"headings": [{"headings_0": {"content": "\"TSE OF CT", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 8}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ii sa ED A a na ua \nLit DARIN iii een aan a \n(OM TEEN 1 a E \nBETEFIE DRIN 1 moss EEE", "metadata": {"headings": [{"headings_0": {"content": "\"TSE OF CT", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 8}}, [{"headings_0": {"content": "\"TSE OF CT", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 8}}], [{"headings_0": {"content": "\"TSE OF CT", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 8}}], [{"headings_0": {"content": "\"TSE OF CT", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 8}}]], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 2, "level": 3}}, {"headings_1": {"content": "\"TSE OF CT", "page": 2, "level": 3}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 ee IT TEE", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 2, "level": 3}}, {"headings_1": {"content": "\"TSE OF CT", "page": 2, "level": 3}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.0 Implementation ofthe \u00c4pproved Budget...", "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation ofthe \u00c4pproved Budget...", "page": 2, "level": 3}}, {"headings_1": {"content": "ee", "page": 2, "level": 3}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 unseuneueunenun une senen", "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation ofthe \u00c4pproved Budget...", "page": 2, "level": 3}}, {"headings_1": {"content": "ee", "page": 2, "level": 3}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.0 Management of the Government Salary Payroll..............ne: 8", "metadata": {"headings": [{"headings_0": {"content": "2.0 Management of the Government Salary Payroll..............ne: 8", "page": 2, "level": 8}}, {"headings_1": {"content": "1.0 Implementation ofthe \u00c4pproved Budget...", "page": 2, "level": 3}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PUP OF HATTE eu 11 een \n3.0", "metadata": {"headings": [{"headings_0": {"content": "2.0 Management of the Government Salary Payroll..............ne: 8", "page": 2, "level": 8}}, {"headings_1": {"content": "1.0 Implementation ofthe \u00c4pproved Budget...", "page": 2, "level": 3}}, [{"headings_0": {"content": "2.0 Management of the Government Salary Payroll..............ne: 8", "page": 2, "level": 8}}, {"headings_1": {"content": "1.0 Implementation ofthe \u00c4pproved Budget...", "page": 2, "level": 3}}]], "page": 2, 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Auditor General, 2023", "type": "heading"}}, {"content": "\\| Ministry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoGLSD", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Ministry of Gender, Labour and Social Development MoLG \nMinistry of Local Government NAA \\| National Audit Act  \nNTR \n\\| Non-Tax Revenue  \nOAG Office of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}, [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}], [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}]], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 5}}, {"headings_1": {"content": "MoGLSD", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 3, "level": 1}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 5}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "__|", "page": 3, "level": 1}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Payroll Deduction Management System Procurement & Disposal Unit  \n~  \naes  \nPublic Finance Management Act  \nPublic Finance Management Regulations  \nPublic Procurement & Disposal of Public Assets Permanent Secretary / Secretary to Treasury TSA \\| Treasury Single Account  \nTSSA \nTreasury Sub Single Account UBA \nUganda Banker\u2019s Association \\|  \n\\| UCF Uganda Consolidated Fund \\|  \nConsumer and \n= F \non", "metadata": {"headings": [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "__|", "page": 3, "level": 1}}, [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "__|", "page": 3, "level": 1}}], [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "__|", "page": 3, "level": 1}}], [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "__|", "page": 3, "level": 1}}], [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "__|", "page": 3, "level": 1}}]], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Association. on", "metadata": {"headings": [{"headings_0": {"content": "Association. on", "page": 3, "level": 4}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_", "metadata": {"headings": [{"headings_0": {"content": "Association. on", "page": 3, "level": 4}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF RUBIRIZI 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 Rubirizi District Local Government, which comprise the Statement of Financial Position as at 30\u2122 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 Rubirizi 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": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}, [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}], [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}], [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}]], "page": 4, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Rubirizi District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.30,464,314,036 out of which UGX.29,799,096,037 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}, [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}], [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}], [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}], [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}], [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}]], "page": 4, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "on", "page": 3, "level": 1}}], "page": 5, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= [\u00ae Details Budget Warrants UGX  \nUGX  \nRecurrent (Wage) 19,925,204,216 19,925,204,210 Recurrent (Non-wage) 3,979,786,379 3,523,940,265 \u201a951,", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "on", "page": 3, "level": 1}}], "page": 5, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total Development", "metadata": {"headings": [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6,559,323,441 29,79: \\_6,349, \u201a62 SE \\_30,464,314,036 ,799,096,037 Out of the total warrants of UGX.29,799,096,037 I reviewed the utilisation of warrants worth UGX.20,722,343,554 (72%) as summarised in the table below; er) expenditure 5 Cumulative Cumulative %age Sn Details Actual out of total BE expenditure warrants 1 wese expenditure 16,394,096,518 16,394,096,518 55 Theme area-PDM expenditure 2 53,030,017 16,447,126,535 58 audited Pocus area-Education grant - a Formerly SFG 4 projects Focus area-Microscale irrigation 321,934,021 16,769,060,556 59 176,895,084 16,945,955,640 60 Focus area-UGIFT 5 (Infrastructure) 2,437,146,059 19,383,101,699 68 Focus area-Water development 6 grant (Piped water, and Rural J water and Sanitation grant) Outpuis/actvties under budget 7 Performance review (URF Road 443,865,661 19,826,967,360 69 No\\_ Observation Recommendation 1.1 Revenue Performance Performance of Local Revenue According to the approved budget, the District planned to collect local revenue of UGX.386,841,000 however; by the end of the year, only UGX. 253,697,387 I advised to the had been collected representing 66% performance. The summary is in the Accounting Officer to table below and the details are in Appendix 1. address the challenges that affect N Source Approved budget Actual Collections revenue collection to improve the local 1 Tax Revenues 169,260,220 142,630,904 26,629,316 revenue performance Non-Tax 2 217,580,780 111,066,483 106,514,297 perenne Total 386,841,000 253,697,387 Revenue The District over collected revenue from LST, Land fees, other tax revenues, Sale of goods and services business license, Administrative fees and licenses, and Miscellaneous revenue which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Overall, the District under collected local revenue which denied the entity resources for implementation of the following planned activities. N Out-put Activity Purpose of the Budget oO un- implemented activities Administrative Transfer to To improve 117,804,427 and Support Other service delivery Services Government Units Inspection and Support To facilitate 15,339,186 Monitoring supervision to monitoring of LLG extension service delivery services & in LLGs Trainings in cooperatives and mobilization Total 133,143,613 Source: OAG Analysis The Accounting Officer explained that the under collection of local revenue was No Observation Recommendation Private Sector Development 11,193,804 11,193,804 100% Integrated Transport 751,492,742 557,673,465 74% Infrastructure Human Capital 19,572,228,060 19,439,454,186 99% Der Public Sector 2,044,269,279 2,044,269,275 100% Transformation Community Mobilization and Mind- 237,735,833 189,852,401 80% set Governance and 937,286,431 937,286,431 100% 5 \\| Security Development Plan 363,942,262 363,932,253 100% 6 inneren Total 28,389,877,224 28,014,174,289 98% The UGX.375,702,935 that was not warranted was", "metadata": {"headings": [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014t", "metadata": {"headings": [{"headings_0": {"content": "\u2014t", "page": 7, "level": 6}}, {"headings_1": {"content": "Total Development", "page": 5, "level": 4}}], "page": 7, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "374,476,583 \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \n61km of district were not worked on under manual maintenance and e  \n3.7km under mechanized maintenance of 3.7km.  \nTrainings and monitoring in LLGS was partially done.  \ne", "metadata": {"headings": [{"headings_0": {"content": "\u2014t", "page": 7, "level": 6}}, {"headings_1": {"content": "Total Development", "page": 5, "level": 4}}, [{"headings_0": {"content": "\u2014t", "page": 7, "level": 6}}, {"headings_1": {"content": "Total Development", "page": 5, "level": 4}}], [{"headings_0": {"content": "\u2014t", "page": 7, "level": 6}}, {"headings_1": {"content": "Total Development", "page": 5, "level": 4}}]], "page": 7, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No | Observation", "metadata": {"headings": [{"headings_0": {"content": "No | Observation", "page": 8, "level": 4}}, {"headings_1": {"content": "\u2014t", "page": 7, "level": 6}}], "page": 8, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \nThe UGX.1,687,595,808 that was not warranted was meant for Polio immunization for children below 5 years of age. \nAs a result of failure to warrant the budgeted funds, trainings and monitoring and workshops in LLGS was partially done. \nThe Accounting Officer explained that the District had no control over the external funding received funds.", "metadata": {"headings": [{"headings_0": {"content": "No | Observation", "page": 8, "level": 4}}, {"headings_1": {"content": "\u2014t", "page": 7, "level": 6}}, [{"headings_0": {"content": "No | Observation", "page": 8, "level": 4}}, {"headings_1": {"content": "\u2014t", "page": 7, "level": 6}}], [{"headings_0": {"content": "No | Observation", "page": 8, "level": 4}}, {"headings_1": {"content": "\u2014t", "page": 7, "level": 6}}], [{"headings_0": {"content": "No | Observation", "page": 8, "level": 4}}, {"headings_1": {"content": "\u2014t", "page": 7, "level": 6}}]], "page": 8, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 8, "level": 4}}, {"headings_1": {"content": "No | Observation", "page": 8, "level": 4}}], "page": 8, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.4 Utilization of Warrants  \nOut of the total warrants of UGX.29,799,096,037 availed during the year, I advised the UGX.26,747,200,848 was utilized by the entity resulting in un-utilized warrants Accounting Officer to of UGX.3,051,895,189 representing utilization of 90% as shown in the table ensure that all below;  \naffected activities are rolled over and funds Programme Warrants (UGX) Utilized followed up for re- Warrants (UGX) voting with MoFPED in the subsequent financial year.  \nHuman Capital Management 19,513,842,693 17,214,635,876  \nGovernance & Security 1,082,952,004 1,078,993,665 \nCommunity mobilization & 189,852,401 182,187,808 mind-set change  \nTourism Development 1,022,000 1,022,000 Agro-Industrialization 3,170,446,549 2,190,756,690 \nDevelopment Plan 402,176,697 403,125,373 Implementation  \nIntegrated Transport 557,673,465 556,132,678 Infrastructure And Services  \nNatural Resources, 1,304,923,400 1,288,596,981 99 Environment, Climate  \nChange, Land And Water  \nPrivate Sector Development 12,193,804 11,305,804  \nPublic Sector Transformation 3,564,013,024 3,820,443,973", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 8, "level": 4}}, {"headings_1": {"content": "No | Observation", "page": 8, "level": 4}}, [{"headings_0": {"content": "ee", "page": 8, "level": 4}}, {"headings_1": {"content": "No | Observation", "page": 8, "level": 4}}], [{"headings_0": {"content": "ee", "page": 8, "level": 4}}, {"headings_1": {"content": "No | Observation", "page": 8, "level": 4}}]], "page": 8, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}], "page": 8, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "29,799,096,037 26,747,200,848 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants \nObservation  \nRecommendation 3,295,223,095 \nAs a result of failure to utilise warrants; \ne Upgrade of Butoha HC II did not kick off.  \ne There is still shortage of personnel in both primary and secondary schools, Production and health departments due to delayed recruitment of a teachers \nThe Accounting Officer explained that the unutilized funds for wage that was to be paid to staff recruited after completion of UGIFT structures. This wage was allocated in quarter four in May and it was therefore not possible impossible to utilize it. \nFurther, the upgrade of Butoha HCII did not take off because the sourcing of service provider took long and was completed at the close of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}, [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}], [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}], [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}], [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}], [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}], [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}], [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}]], "page": 8, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of appropriate performance indicators and targets in the work  \nplans  \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 I advised the states that the work plan of a vote shall indicate the key performance Accounting Officer to indicators to be used to gauge the outputs.  \norganise trainings for the users of PBS to Part A of the performance contract for Accounting Officers outlines the core understand  \nthe performance requirements against which their performance should be application  \nof assessed in regard to achievement of planned results. This requires the parameters  \nof Accounting Officer to be assessed on the extent to which annual key indicators  \nin performance indicators and targets are achieved for key projects and/or quantification.  \nIn programs. addition, the Accounting Officer I reviewed the approved work plan and sampled Eleven (11) outputs with a should  \nengage total of 36 activities. I noted the following;  \nMoFPED to include the  \nmissing e One (1) outputs with five (5) activities had clear performance indicators parameters in the and targets.  \nsystem for effective e Ten (10) outputs with fourteen (14) activities did not have clear planning. performance indicators and targets as summarized in the table below and  \ndetailed in Appendix 2. \nTable showing performance indicators and targets \nCategory of No. of No of No. of No of Expenditur % outputs outputs activi Activiti activiti e Amount Qua sampled tiesin es with es (UGX) ntifi the clear without cati outpu perfor ciear on", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}, [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}], [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}]], "page": 9, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ne Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], "page": 10, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4,493,902, \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that this was because of the shift from sector to programme approach budgeting whereby the (PBS) system shows budget outputs but the PIAPs are still lacking making it difficult to set the targets. \nHe further stated that the available PIAPs in the system are not aligned to the budget outputs. \nImplementation of outputs  \nI assessed the implementation of two (2) output with ten (10) activities worth UGX.765,799,685 and noted that; \nTwo (2) outputs with ten (10) activities and expenditure worth UGX. e  \n765,799,685 were fully implemented.  \ne No outputs were partially implemented.  \ne No outputs were not implemented at all. \nTable showing performance indicators and tar ets  \nCategory No. of No of  \nNo of No of Expenditure of outpu activiti activiti activi Amount (UGX) outputs ts es in Activi es ties  \nasses the ties partiall not  \noutput fully y imple  \ns imple implem ment  \nment ented ed  \ned \nFully 2 10 10 765,799,685 implement  \ned  \noutputs \nTotal 2 10 765,799,685 \nRefer to Appendix 3 for details \n1.7 \nDelivery of Services from Implemented Activities \nSN Program Focus Total Key Observation Key  \nme Area expenditure recommendation(s) (UGX) \n1, 06-Natural Water  \n443,865,664 e Inspection of Extension of I advise the Resources, Developm  \nWater to UGIFT Project at Accounting Officer to Environme ent grant  \nNdagaro HCIII revealed ensure that strong nt,Climate  \nthat the water tank manhole covers should Change,La  \ninstalled was functional, be used to avoid nd And  \nhowever one of the rusting and damage so Water  \nmanhole covers was as it serves its rusted.  \nintended purpose for a honda Gi  \nThis could result in damage  \n\\| \nof the man hole and future", "metadata": {"headings": [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}, [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}]], "page": 10, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": ": |", "metadata": {"headings": [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], "page": 11, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "blockages if not rectified. \n12-Human Education 321,934,021 e In Mugyera Primary I advised the Capital Developm  \nschool, cement on the Accounting Officer to Developm ent Grant  \nsplash apron and ramps ensure that the ent  \nhad started eroding, doors Contractor rectifies the had difficulty in movement identified weaknesses and one drainage pipe was  \nwith close supervision inconsistent with other by the District drainage pipes. Engineer. \ne At Kashaka Primary school, some windows were stiff, fasteners weak and there was no provision for soft board as specified in the BoQs. \nThis can affect the longevity  \nof the classroom blocks thus  \ndenying the intended  \nbeneficiaries the sanitation  \n\\| services expected. \\|", "metadata": {"headings": [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}]], "page": 11, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Agro- Microscale  \n176,895,084 \\|e At the time of inspection Industrializ irrigation  \n14/11/2023, works had ation  \nbeen completed and all the 3 demonstration sites had been completed.  \ne Irrigation equipment worth UGX. 72,314,260 were supplied to the three (3) beneficiary farmers.", "metadata": {"headings": [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], "page": 11, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nRubirizi District Local Government had a wage budget of UGX.19,925,204,216, out of which UGX.17,586,635,269 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation 2.1 Utilization of the Wage Budget  \nI advised the The District had an approved wage budget of UGX. 12,629,974,054, Accounting  \nOfficer and obtained supplementary funding of UGX. 6,317,216,256 resulting ensure that are into a revised wage budget of UGX. 18,947,190,310 which was all received funds are warranted.  \nutilised to avoid having Salary arrears. Out of the total warrants, UGX.16,394,096,518 was utilized by the  \ndistrict resulting in un-utilized warrants of UGX.2,338,568,941  \nrepresenting utilization of 88% as summarized in the table below and  \ndetailed in Appendix 4. \nApprove Supplem Revised Warra Paymen Unspent d entary Budget nts ts Balance Budget (UGX) (UGX) (UGX) (UGX) (UGX) (UGX)  \n12,629,9 6,317,216, 18,947,19 B,947,190 16,394,0 2,553,093,79 74,054 256 0,310 308 96,518 0 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX.2,553,093,790.  \ne The supplementary funding of UGX.6,317,216,256 was not utilized. \n2.2 Validation of employees on the enti ayroll  \nThe District had 1,250 employees on the IPPS payroll of which 1,230 I  \nadvised the", "metadata": {"headings": [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}]], "page": 12, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "were accounted for by the Accounting Officer as being away  \nsalary payment for genuine reasons which including sickness during  \nto their new duty validation at the time of validation.  \nstations.  \nI advised the ii. Seventeen (17) employees were confirmed to have exited  \nAccounting  \nthe District due to: death, dismissal, abscondment,  \nOfficer to always retirement, transfer of service, and those who are known to  \nliaise with the the Accounting Officer but failed to appear for validation  \nrelevant  \nwithout justification. stakeholders to ensure prompt iii. A total of UGX.69,806,488 was paid as salary to 17  \nupdates of the employees in question after exit and this is considered a  \npayroll going financial loss to Government.  \nforward. A follow-up of the c) 3 individuals whose names were not on the District\u2019s payroll by  \naffected staff June 2023, appeared for the validation exercise. These should individuals were included on the validated payroll, upon immediately be confirmation by the Accounting Officer regarding their status.  \nmade by management so The Accounting Officer explained that;  \nas to have them access \nthe e The Accounting Officer acknowledged that these were  \npayroll.  \ncorrect employees of the vote to be included on the  \nvalidated payroll for the District.  \nI advised the Accounting  \ne The Accounting Officer acknowledged the finding and noted  \nOfficer to engage that these staff are genuine employees of the vote. Some  \nthe affected staff employees were removed from the payroll so as to align  \nand ensure that them with their cost centers hence appear as new records.  \nemployee records are duly updated and brought to the attention of the Ministry of Public Service within a specified timeline for appropriate action. \n2.3 Inconsistencies in Employee Details  \nA total of 239 employees on the payroll had inconsistencies in their I  \nadvised the dates of birth, captured in the payroll and data captured by NIRA on Accounting Officer to the 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's duly updated and records and may complicate the employee service history and brought to the \nand trained in 2021 and the issue was cleared.", "metadata": {"headings": [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}]], "page": 13, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e) Review of the District Staff Establishment I advised the Accounting Officer to Review of the establishment revealed; engage the District i. Out of 134 approved positions, a total of 90 positions were Service Commission, filled leaving a gap of 44 vacant positions. the Ministry of Public Service and MoFPED ii. The entity did not have an approved and costed staff\\} to have the vacant establishment for primary, secondary and tertiary institutions positions filled. I while the staff structure for health facilities issued by further advised the Ministry of Health was not incorporated into the district Accounting Officer to approved structure. engage the Ministry of Public Service to The Accounting Officer explained that; develop and implement a e The Accounting Officer acknowledged the finding and noted consolidated costed that this was as per establishment notice No. 1 of 2023 that staff structure for the advised to stay recruitment of new staffs except only on District. replacement. e The Accounting Officer acknowledged the finding and promised to take action. e The Accounting Officer acknowledged the finding and pledged to rectify this gap. He further noted that the payroll is first sent to heads of department who checks and verify before interface files are uploaded into IFMS. e Heads of department have been instructed to submit monthly staff lists. EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. OTHER MATTER In addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; 4.0 Implementation of Key Government Grants/Programmes In an effort to assess service delivery, I selected audit focus areas which constituted significant", "metadata": {"headings": [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}]], "page": 14, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": ": |", "page": 11, "level": 3}}], "page": 15, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant  \nThe District Rural Water Supply and Sanitation Conditional Grant (DWSSCG) is", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": ": |", "page": 11, "level": 3}}], "page": 15, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a government program intended to realize Sustainable Development Goal", "metadata": {"headings": [{"headings_0": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 15, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "metadata": {"headings": [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], "page": 15, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and affordable drinking water by 2030. The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. Rubirizi District budgeted and received UGX.429,050,849 (100%) for the financial year 2022/23. Out of the UGX.429,050,849 received, all funds were spent by the the District. Below is a breakdown of the planned and actual activities that were implemented using the grant. SN Category Activity 1 Rural Water and Supply and Installation of power Sanitation Sub-Grant to Kikumbo Piped Water Supply (traditional System. component) Rutoto Piped Water Supply System Rehabilitation of point water sources 2 Piped Water Sub- Extension of water to UGIFT 4 Grant (UgIFT projects. component) I designed audit procedures to assess whether the utilization of the District Water All the constructed water facilities were included in the district asset register. \u00b0 \u00b0 The District water quality met the minimum standard and had functional water user committees. 4.1.2 Areas of Improvement I noted the following areas were the District needs improvement; 4.1.2.1 Planning The District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \u00b0 The proposed investments are derived from the approved LG Development Plan. \u00b0 The thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), an indicative list of capital investments and other development activities to be funded. LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. I reviewed the planning of Rubirizi District and noted the following; An analysis of the water budget allocations for the Sub counties revealed that \u00b0 the District did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 5. SN Category Sub \\| Budget Ranking based Rank County Amount on need interpretation \\| 1 Sub County with most Rutoto SC 404,550,849 7 \\| Least needy by rank allocation 2 Sub County with least Magambo 4,000,000 3 Third most needy allocation sc 3 Sub County with no Kirugu SC allocation 0 \\| 2 Most needy by rank One (1) ongoing UGFIT project (Health Centre upgrade)", "metadata": {"headings": [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}, [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}]], "page": 15, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022. Appendix 6 refers.", "metadata": {"headings": [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], "page": 17, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Delayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], "page": 17, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}], "page": 17, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the procurement process entirely depended on availability of BoQs and technical drawings that take a lot of time to fine tune thus leading to delays. \nRecommendation  \nI advised the Accounting Officer to ensure that the BoQs and technical drawings are always prepared in time so that the procurement project timelines are met. \n4.1.2.3 Review of the Implementation of the Grant activities  \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}], [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}], [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}]], "page": 17, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}], "page": 17, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment.  \ne All DLGs should have water quality testing kits.  \nDLGs should test at least 20% of the already existing water sources across the o \nConsequently, this made the District to carry out limited water quality testing which is also costly in the long run. \nThe Accounting Officer explained that the District failed to procure the water testing kits due to budget constraints. \nRecommendation  \nI advised the Accounting Officer to prioritize and budget for the procurement of water quality testing kits in the budget of the subsequent financial year. \nOnly 44 (9%) of the existing water sources were tested contrary to the standard oe  \nrequirement of 20%, while none (0%) of the new water sources were tested contrary to the required standard of 100%. This is shown in the table below;  \nSN Category Number of Percentage Percentage Percentage Percentage water required to be actually untested of successful sources tested tested tests. (a)  \n(b)  \nExisting 482 20%  \nprojects  \nNew 3 100%  \nprojects \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "population.", "metadata": {"headings": [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 18, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that water testing was planned to be done in the next year FY 2023/24. \nRecommendation  \nI advised Accounting Officer to ensure that water testing activity is included in annual budgets and departmental work plans to ensure water consumed by communities is suitable for human consumption. \n4.1.2.4 Inspection of water Grant activities  \nI conducted physical inspections of two (2) projects implemented at UGX.332,897,680 on 15\" November 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSs Project Inspectio Expenditure Pictorial Evidence  \nRecommendation( N n Amount s) \nThe district followed the procurement process as per the PPDA guidelines for the oe \nconstruction of the seed school.  \n4.2.2 Areas of Improvement  \nI noted the following areas were the District needed improvement; \n4.2.3 Implementation of UGIFT activities \n4.2.3.1 Inspection of water Grant activities  \nI conducted physical inspections of one (1) UGIFT project implemented at UGX.2,022,306,476 on 16 November 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nN Project Inspection Remarks Pictorial Evidence \n1 Construction of \\|e By the time of St Kizito inspection on 16\" Magambo Seed November, 2023, the School construction was still on foundation stage thus delayed works. \ne The works completed completed were at 5% by the time of inspection. \nDelayed completion of works may lead to delay of service delivery. \nThe Accounting Officer explained that this was due to the delays in the procurement process as the project was commissioned in May 2023 and construction works started in June 2023.", "metadata": {"headings": [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "population.", "page": 18, "level": 1}}], "page": 20, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always follow up with the relevant authorities to ensure that procurements are concluded on time. \n4.3. Education Development Grant  \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \ne The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "population.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "population.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "population.", "page": 18, "level": 1}}]], "page": 20, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 21, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The District maintained an up to date asset register of education facilities showing the status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant.  \ne The District work plans, budgets, progress reports and procurement records revealed that the entity spent funds on eligible activities.  \ne The Project Management and Procurement Committees sought guidance from the district specialists for the four (4) projects under the grant.  \nAll the four (4) projects had contract managers appointed from user groups or  \ne  \nsector specialists and were reviews by the Internal Auditor.  \ne The allocated funds were spent on activities within the approved Education Development grant work plan. \n4.3.2 Areas of Improvement  \nI noted the following areas where the District needed improvement; \n4.3.2.1 Procurement Review  \nFailure to include Particular Condition of Contract (PCC) clauses in the Procurement Process  \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks. \nI noted that four (4) Projects which could result in environment and social risks/impacts had contracts worth UGX.298,096,910 signed without Particular condition of contract clause. Appendix 7 Refers. \nFailure to include a Particular Condition of Contract for Projects/programs whose implementation could have social and environmental risks/impacts makes it hard for contractors to mitigate these risks and impacts since they are not compelled by the contract to do so. \nThe Accounting Officer explained that the Social and environmental risks/impacts \nIN Project Inspection Pictorial Evidence Recommendat Remarks  \nion(s) Construction of At the time of  \nThe Contractor a 3-classroom inspection on Friday,  \nshould rectify block at 16\" November,  \nthe identified Mugyera 2023; weaknesses Primary School.  \nwith close e Splash apron and  \nsupervision by the ramps had  \nthe District weak cement Engineer. which was 3-ck ssroom at  \nalready eroding. block Mugyera P/  \nBere 2 ET \ne The doors had \\} difficulties in movement and  \nthis  \ncaused  \ncracks to develop  \non the walls onto  \nwhich they were  \nattached. \ne One (1) drainage \n/ / EBERLE", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}]], "page": 21, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "apron", "metadata": {"headings": [{"headings_0": {"content": "apron", "page": 22, "level": 5}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], "page": 22, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TEEN pipes was too Splash constructed with weak small and cement  \ninconsistent with  \nother pipes  \nindicating that  \nthe water flow  \nwould  \nbe  \naffected. \ne Provision for engraving of the project had not yet been done even though it was provided in the BoQs. \nConstruction of At the time of", "metadata": {"headings": [{"headings_0": {"content": "apron", "page": 22, "level": 5}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}, [{"headings_0": {"content": "apron", "page": 22, "level": 5}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "apron", "page": 22, "level": 5}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}]], "page": 22, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| The Contractor", "metadata": {"headings": [{"headings_0": {"content": "| The Contractor", "page": 22, "level": 5}}, {"headings_1": {"content": "apron", "page": 22, "level": 5}}], "page": 22, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 classroom inspection Friday, \\|  \n\\| should rectify block at 16\" November, \\|\\|  \nthe identified ,  \nKashaka PS 2023; \n\u00a3\\\\ \\| weaknesses  \n\\| with close e There was no  \nsupervision by provision of soft  \nthe District \n\u00b0 The classroom block had not yet  \nbeen commissioned yet the works had  \nbeen completed in June, 2023. \nThe Accounting Officer explained that the projects were still within their defect liability period and had not yet been paid outstanding balances. He further stated that he had written to the contractors to rectify the defects. \nI advised the Accounting Officer to follow up all the projects and ensure that they are completed in the financial year 2023/2024. \n4.4 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Rubirizi District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nRubirizi District received the District budgeted and received UGX.176,895,084", "metadata": {"headings": [{"headings_0": {"content": "| The Contractor", "page": 22, "level": 5}}, {"headings_1": {"content": "apron", "page": 22, "level": 5}}, [{"headings_0": {"content": "| The Contractor", "page": 22, "level": 5}}, {"headings_1": {"content": "apron", "page": 22, "level": 5}}], [{"headings_0": {"content": "| The Contractor", "page": 22, "level": 5}}, {"headings_1": {"content": "apron", "page": 22, "level": 5}}], [{"headings_0": {"content": "| The Contractor", "page": 22, "level": 5}}, {"headings_1": {"content": "apron", "page": 22, "level": 5}}], [{"headings_0": {"content": "| The Contractor", "page": 22, "level": 5}}, {"headings_1": {"content": "apron", "page": 22, "level": 5}}], [{"headings_0": {"content": "| The Contractor", "page": 22, "level": 5}}, {"headings_1": {"content": "apron", "page": 22, "level": 5}}], [{"headings_0": {"content": "| The Contractor", "page": 22, "level": 5}}, {"headings_1": {"content": "apron", "page": 22, "level": 5}}]], "page": 22, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(100%).", "metadata": {"headings": [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], "page": 23, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District was part of the second phase entities which are in initial stages thus only budgeted for complementary Services as shown in the table below; Category [er Planned Actual quantity quantity Complementary Awareness of political leaders 18 18 services Procurement monitoring and supervision of 3 Demo 3 Demo sites irrigation equipment installation sites Awareness of farmers 300 3000 farmers farmers rn Conducting farm visits 11 LLGs LLGs Demonstrations 3 Demo 3 Demo sites sites \\| Farmer field schools 3 schools 3 schools oe The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were also prepared as required. o The district complied with the selection criteria for the lowest priced technically responsive bid. o The suppliers offered training and technical support to the farmers during the warranty period. oe The irrigation equipment had been supplied and installed to three (3) demonstration sites. oe Irrigation equipment worth UGX.72,314,260 were supplied to the three (3) beneficiary farmers. OTHER INFORMATION The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Rubirizi District Local Government. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide,", "metadata": {"headings": [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}, [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}]], "page": 23, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e 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. e 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 District\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e 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 uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. e 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. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "metadata": {"headings": [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}, [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}]], "page": 25, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functionality.", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 27, "level": 3}}, {"headings_1": {"content": "(100%).", "page": 23, "level": 2}}], "page": 27, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDCs were fully constituted and prepared quarterly performance reports. o \noe In all 53 Parishes, training of households and enterprise group leaders was carried out. \nIn all the 10 sampled SACCOs, PDM member registers had been updated in line oe \nwith the guidelines.  \no All 20 beneficiaries from the sampled 10 SACCOs received UGX.19,600,000 as per loan amount indicated in the SACCO records.  \n74 Enterprise groups in the sampled 10 PDM SACCOs were registered by the Community o", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 27, "level": 3}}, {"headings_1": {"content": "(100%).", "page": 23, "level": 2}}, [{"headings_0": {"content": "functionality.", "page": 27, "level": 3}}, {"headings_1": {"content": "(100%).", "page": 23, "level": 2}}], [{"headings_0": {"content": "functionality.", "page": 27, "level": 3}}, {"headings_1": {"content": "(100%).", "page": 23, "level": 2}}], [{"headings_0": {"content": "functionality.", "page": 27, "level": 3}}, {"headings_1": {"content": "(100%).", "page": 23, "level": 2}}]], "page": 27, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "metadata": {"headings": [{"headings_0": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 27, "level": 3}}], "page": 27, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.3 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n5.3.1 Planning and Budget Performance  \nI reviewed the Rubirizi District approved work plan and budget for PDM activities and noted the following. \n5.3.1.1 Delayed 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 four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; \ne All the 53 SACCOs received UGX 1,325,000,000 in the 1\\* Quarter.  \nNo funds were received by the 53 SACCOs in the 2\u2122 Quarter and 3\" Quarter and o \nyet UGX. 1,325,00,000 was expected per quarter. \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the \nmoney economy. \nThe Accounting Officer explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 27, "level": 3}}, [{"headings_0": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 27, "level": 3}}]], "page": 27, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], "page": 28, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. 5.3.1.2 Low Disbursement of Parish Revolving Fund Paragraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. I noted that the sampled 10 PDM SACCOs had disbursed UGX.289,120,000 (24%) out of the PRF received of UGX.1,181,714,450 leaving UGX.892,594,450 (76%) undisbursed. Details in Appendix 8. The low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. The Accounting Officer attributed this to late releases of PRFs by Ministry of Finance as the funds were posted directly to PDM SACO bank accounts on 26\" and 30\" June 2023. Recommendation The Accounting Officer is advised to follow up on the disbursement of PRF Funds to the beneficiaries. 5.4 Review of the PDM Governance Structures The 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, e The Parish Development Committee (PDC), which comprises 7 members of the community, 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. oe 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. The Supervisory Board checks the efficiency & effectiveness of the Cooperative \u00b0 internal control systems. \u00b0o The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. Each Parish shall have a PDM SACCO and a PRF designated bank account for oe that PDM SACCO, in a branch of a supervised financial institution that is convenient for", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}]], "page": 28, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Parish  \nI reviewed the operations of the PDC in I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], "page": 29, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the 10 sampled PDM SACCOS, and noted Officer to ensure that PDCs Committees (PDC) the following;  \nprepare are trained on e The 10 PDCs held 3 out of preparation of Parish quarterly meetings.  \npriorities, action plans and 5- Parish priorities and action plans year plan and to induct them e  \nfor the FY 2022/2023 were not on their roles and prepared by the 10 PDCs.  \nresponsibilities.  \ne The PDCs received of  \nUGX.750.000 per parish.  \nHowever, these funds are  \ninadequate to facilitate the  \nactivities of the PDC. \nThe Accounting Officer explained that the \nafter their registration on 2\u2122\\|on general meetings is May,2022. complied with.  \ne By the time of the first general  \nmeeting, the sample of 10 PDM  \nSACCOs had already received funds.  \nDetails in Appendix 9. \n", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 29, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. SACCO  \ne The sampled 10 SACCOs did not have I advised the Accounting Committees and functional Production, Marketing, Officer to liaise with the Sub Committees  \nBusiness Development services, relevant authorities and seek Finance and investment sub facilitation for the", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 30, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Committees. Appendix 10 refers. committees to ensure functionality.  \nThe Accounting Officer explained that  \nsince there was no facilitation for the \nmentioned committees, most of them have lost morale to which has affected \ntheir functionality. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n5.4.1 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;  \nThe LG and more specifically the TILED department shall support the Office of e \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its o \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development e \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \noe \nI made the following observations;  \nSN Nature of Observations  \nRecommendation \n\\| registration  \nLe Licensing of PDM The 10 sampled SACCOs were not licensed I advised the SACCOs Under the to take on the business of lending under Accounting Officer to Microfinance  \nMicrofinance Institutions money lenders act engage the PDM Institutions Money as detailed in Appendix 11.  \nSecretariat for Lenders Act  \nfurther guidance on As a result, enforcement of recovery of PRF this matter.  \nfrom beneficiaries by the PDM SACCOs may  \nbe legally challenged leading to loss of  \nfunds. \nThe Accounting Officer explained that this is a National Policy issue and the PDM secretariat has never guided on this process specifically for PDM SACCOs. \nHe further explained that it also involves a cost which currently the SACCOs have no capacity to facilitate.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 30, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Siang of PRF \\|\u00bb UGK, 714,480 was transferred to all the I advised the Financing  \n10 sampled SACCOs before signing PRF Accounting Officer to Agreements financing agreement as detailed in follow PDM Appendix 12. guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 31, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that this  \nhappened at the start of the program when  \nthere were inconsistent guidelines and to  \navoid any loss of PDM funds a restriction on  \nall PDM SACCO accounts were issued by the  \nAccounting Officer.  \n3, Submission  \nof e UGX.81,714,450 was transferred to the 10 I advised the Attestation Forms by sampled SACCOs without evidence of Accounting Officer to the Accounting submission of attestation form to the follow  \nPDM Officer (AO)  \nSecretariat as detailed in Appendix 13.  \nguidelines. \nThe Accounting Officer explained that this was done to beat the deadline of 30/06/2022 during financial year closure but all the SACCOs had already been fully registered with MTIC and opened Bank accounts with a regulated financial Institution. \nJanuary 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 31, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth 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 among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \n[  \nSN Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 32, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Selection  \nand e 10 parishes selected flagship projects that I advised the Accounting Implementation  \nof were inconsistent with the LG selected priority Officer should ensure Prioritized/Flagship commodities.  \nincreased monitoring of the Projects  \ne 31 out of 74 farmer enterprise/nouseholds PDM SACCOs and their implemented projects that are not from the respective enterprise groups priority commodity list. Details are in to ensure that they Appendix 14.  \nimplement activities in line with LG selected Priority Failure to select and implement prioritized commodities.  \nprojects may undermine achievement of the pillar  \nobjectives.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 32, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "due to immense pressures from the political side to disburse funds to the beneficiaries.  \nHe further stated that all beneficiaries were enrolled on PDMIS and have household numbers.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for e All 20 PRF beneficiaries who carried out The Accounting Officer was Farming Enterprises  \nfarming enterprises in the 10 sampled PDM advised to liaise with PDM SACCOs did not obtain agricultural insurance secretariat for guidance on policies from UAIS. Details are shown in this matter.  \nAppendix 16.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Lack 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. \nThe Accounting Officer explained that as this was a National Policy, the district needed more guidance on how to implement it.  \nL", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "al", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 33, "level": 1}}, {"headings_1": {"content": "Development", "page": 29, "level": 3}}], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.5.1.1 Utilization of PRF at Household Level  \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 33, "level": 1}}, {"headings_1": {"content": "Development", "page": 29, "level": 3}}, [{"headings_0": {"content": "al", "page": 33, "level": 1}}, {"headings_1": {"content": "Development", "page": 29, "level": 3}}]], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 33, "level": 1}}, {"headings_1": {"content": "al", "page": 33, "level": 1}}], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e 4 beneficiaries in 4 PDM SACCOs had implemented different projects  \nSN Parish Name Name of  \nLoan Project Status of the project Remarks Name of PRF Loan Loan Amou funded  \nSACCO beneficia Amo Amo nt as  \nry unt unt per  \nas \nhous per ehold SAC evide co nce reco provi rds ded", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 33, "level": 1}}, {"headings_1": {"content": "al", "page": 33, "level": 1}}, [{"headings_0": {"content": "following;", "page": 33, "level": 1}}, {"headings_1": {"content": "al", "page": 33, "level": 1}}]], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KYAMB KYAMB Jarara 1,000 1,000 1,000, Millet  \nBeneficiary URA URA- Saidat \u201a000 \u201a000 000 Growing", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 33, "level": 1}}, {"headings_1": {"content": "al", "page": 33, "level": 1}}], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": ". /  \nS31) deals in KICHW  \nMillet", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 33, "level": 1}}, {"headings_1": {"content": "al", "page": 33, "level": 1}}], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "paseyoindg", "metadata": {"headings": [{"headings_0": {"content": "paseyoindg", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 33, "level": 1}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "azlew. \u201cnow! BAeSSED) pue 404 Sjeep 2209) Buneguli, PSHaAIP 000'006 A\u0131ynod pue Jeym P3PUnJ pefoid syeou", "metadata": {"headings": [{"headings_0": {"content": "azlew. \u201cnow! BAeSSED) pue 404 Sjeep 2209) Buneguli, PSHaAIP 000'006 A\u0131ynod pue Jeym P3PUnJ pefoid syeou", "page": 34, "level": 3}}, {"headings_1": {"content": "paseyoindg", "page": 34, "level": 1}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": seueueg pOYaNIg 000\u2019007 jeoa1eyD paaoidde Aue.nuo9 paaoidde", "metadata": {"headings": [{"headings_0": {"content": ": seueueg pOYaNIg 000\u2019007 jeoa1eyD paaoidde Aue.nuo9 paaoidde", "page": 34, "level": 3}}, {"headings_1": {"content": "azlew. \u201cnow! BAeSSED) pue 404 Sjeep 2209) Buneguli, PSHaAIP 000'006 A\u0131ynod pue Jeym P3PUnJ pefoid syeou", "page": 34, "level": 3}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aueisysusg ul ul um 91 asiidia\\}ua  \n0\\} ysy 0] sem 97 ssudiaguar-= a\u0131nuew eueueg uonejuejd sjeo\u00df  \n\u2018S\\| Od p .OJ Jo pjnom \n7 Wdd QuOp \u2018JuaJUOD aq fi \\| \\|; 7 me  \n\u2018\\| ERTL Den eueueg \n; a JO aJaM a 4s eZ JUaWaAsiyoe 2a \nTag etna NRK EEE Auenyauag LONEJUEId Bulob \n; = sbulules\\} pue", "metadata": {"headings": [{"headings_0": {"content": ": seueueg pOYaNIg 000\u2019007 jeoa1eyD paaoidde Aue.nuo9 paaoidde", "page": 34, "level": 3}}, {"headings_1": {"content": "azlew. \u201cnow! BAeSSED) pue 404 Sjeep 2209) Buneguli, PSHaAIP 000'006 A\u0131ynod pue Jeym P3PUnJ pefoid syeou", "page": 34, "level": 3}}, [{"headings_0": {"content": ": seueueg pOYaNIg 000\u2019007 jeoa1eyD paaoidde Aue.nuo9 paaoidde", "page": 34, "level": 3}}, {"headings_1": {"content": "azlew. \u201cnow! BAeSSED) pue 404 Sjeep 2209) Buneguli, PSHaAIP 000'006 A\u0131ynod pue Jeym P3PUnJ pefoid syeou", "page": 34, "level": 3}}], [{"headings_0": {"content": ": seueueg pOYaNIg 000\u2019007 jeoa1eyD paaoidde Aue.nuo9 paaoidde", "page": 34, "level": 3}}, {"headings_1": {"content": "azlew. \u201cnow! BAeSSED) pue 404 Sjeep 2209) Buneguli, PSHaAIP 000'006 A\u0131ynod pue Jeym P3PUnJ pefoid syeou", "page": 34, "level": 3}}], [{"headings_0": {"content": ": seueueg pOYaNIg 000\u2019007 jeoa1eyD paaoidde Aue.nuo9 paaoidde", "page": 34, "level": 3}}, {"headings_1": {"content": "azlew. \u201cnow! BAeSSED) pue 404 Sjeep 2209) Buneguli, PSHaAIP 000'006 A\u0131ynod pue Jeym P3PUnJ pefoid syeou", "page": 34, "level": 3}}], [{"headings_0": {"content": ": seueueg pOYaNIg 000\u2019007 jeoa1eyD paaoidde Aue.nuo9 paaoidde", "page": 34, "level": 3}}, {"headings_1": {"content": "azlew. \u201cnow! BAeSSED) pue 404 Sjeep 2209) Buneguli, PSHaAIP 000'006 A\u0131ynod pue Jeym P3PUnJ pefoid syeou", "page": 34, "level": 3}}]], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=jelajewW", "metadata": {"headings": [{"headings_0": {"content": "=jelajewW", "page": 34, "level": 1}}, {"headings_1": {"content": ": seueueg pOYaNIg 000\u2019007 jeoa1eyD paaoidde Aue.nuo9 paaoidde", "page": 34, "level": 3}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AAG se Sy}", "metadata": {"headings": [{"headings_0": {"content": "AAG se Sy}", "page": 34, "level": 3}}, {"headings_1": {"content": "=jelajewW", "page": 34, "level": 1}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Buljjas aanpo.d je09 Buyeas syoorew Bulmol soulwuapuN padsel6 |j9s", "metadata": {"headings": [{"headings_0": {"content": "Buljjas aanpo.d je09 Buyeas syoorew Bulmol soulwuapuN padsel6 |j9s", "page": 34, "level": 1}}, {"headings_1": {"content": "AAG se Sy}", "page": 34, "level": 3}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I ay\\} apnzqjze uo \npue s,ajdoad alam 000 \u2019000\u2019T 000 \u2018000\u2019T pey 000 yefojd siaquaw abueyd \\| \n000\u00b0 000\u2019T 000\u2019T oj 000\u00b0 000\u00b0 siyj\\}", "metadata": {"headings": [{"headings_0": {"content": "Buljjas aanpo.d je09 Buyeas syoorew Bulmol soulwuapuN padsel6 |j9s", "page": 34, "level": 1}}, {"headings_1": {"content": "AAG se Sy}", "page": 34, "level": 3}}, [{"headings_0": {"content": "Buljjas aanpo.d je09 Buyeas syoorew Bulmol soulwuapuN padsel6 |j9s", "page": 34, "level": 1}}, {"headings_1": {"content": "AAG se Sy}", "page": 34, "level": 3}}], [{"headings_0": {"content": "Buljjas aanpo.d je09 Buyeas syoorew Bulmol soulwuapuN padsel6 |j9s", "page": 34, "level": 1}}, {"headings_1": {"content": "AAG se Sy}", "page": 34, "level": 3}}]], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0 000\u2019T 000\u2019 000\u2019T 000\u00b0 papun, paynquye ay} jes-pullu", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0 000\u2019T 000\u2019 000\u2019T 000\u00b0 papun, paynquye ay} jes-pullu", "page": 34, "level": 4}}, {"headings_1": {"content": "Buljjas aanpo.d je09 Buyeas syoorew Bulmol soulwuapuN padsel6 |j9s", "page": 34, "level": 1}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wez9 wobueAN welley SAw\u0131soAy SUNPOW dy} padoy UO", "metadata": {"headings": [{"headings_0": {"content": "wez9 wobueAN welley SAw\u0131soAy SUNPOW dy} padoy UO", "page": 34, "level": 6}}, {"headings_1": {"content": "000\u00b0 000\u2019T 000\u2019 000\u2019T 000\u00b0 papun, paynquye ay} jes-pullu", "page": 34, "level": 4}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JUaWa|dW! 4a0lyOQ SUOISSIS", "metadata": {"headings": [{"headings_0": {"content": "JUaWa|dW! 4a0lyOQ SUOISSIS", "page": 34, "level": 5}}, {"headings_1": {"content": "wez9 wobueAN welley SAw\u0131soAy SUNPOW dy} padoy UO", "page": 34, "level": 6}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e", "metadata": {"headings": [{"headings_0": {"content": "JUaWa|dW! 4a0lyOQ SUOISSIS", "page": 34, "level": 5}}, {"headings_1": {"content": "wez9 wobueAN welley SAw\u0131soAy SUNPOW dy} padoy UO", "page": 34, "level": 6}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NYVHS Taland Wdd ODDVS 313avX Tarand NAd ODDVS NaVAN -Java LOLAY Wdd OI9VS", "metadata": {"headings": [{"headings_0": {"content": "NYVHS Taland Wdd ODDVS 313avX Tarand NAd ODDVS NaVAN -Java LOLAY Wdd OI9VS", "page": 34, "level": 1}}, {"headings_1": {"content": "JUaWa|dW! 4a0lyOQ SUOISSIS", "page": 34, "level": 5}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue", "metadata": {"headings": [{"headings_0": {"content": "pue", "page": 34, "level": 2}}, {"headings_1": {"content": "NYVHS Taland Wdd ODDVS 313avX Tarand NAd ODDVS NaVAN -Java LOLAY Wdd OI9VS", "page": 34, "level": 1}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bumunosay", "metadata": {"headings": [{"headings_0": {"content": "Bumunosay", "page": 34, "level": 5}}, {"headings_1": {"content": "pue", "page": 34, "level": 2}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IZ = IZ O", "metadata": {"headings": [{"headings_0": {"content": "Bumunosay", "page": 34, "level": 5}}, {"headings_1": {"content": "pue", "page": 34, "level": 2}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NYVHS 313aW NaYAN Java 0} \u2018SaAtoalgo Ajaqeudoidde LONEZNISUSS", "metadata": {"headings": [{"headings_0": {"content": "NYVHS 313aW NaYAN Java 0} \u2018SaAtoalgo Ajaqeudoidde LONEZNISUSS", "page": 34, "level": 3}}, {"headings_1": {"content": "Bumunosay", "page": 34, "level": 5}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\+ sN\\}Ie4 Sul \u2018\u20ac  \nvy \nprioritized. However the District is limited by operational funding to run the programme. \nRecommendation \nIT advised the Accounting Officer to ensure the beneficiary implement the approved projects by the different SACCO\u2019s in accordance with the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "NYVHS 313aW NaYAN Java 0} \u2018SaAtoalgo Ajaqeudoidde LONEZNISUSS", "page": 34, "level": 3}}, {"headings_1": {"content": "Bumunosay", "page": 34, "level": 5}}, [{"headings_0": {"content": "NYVHS 313aW NaYAN Java 0} \u2018SaAtoalgo Ajaqeudoidde LONEZNISUSS", "page": 34, "level": 3}}, {"headings_1": {"content": "Bumunosay", "page": 34, "level": 5}}], [{"headings_0": {"content": "NYVHS 313aW NaYAN Java 0} \u2018SaAtoalgo Ajaqeudoidde LONEZNISUSS", "page": 34, "level": 3}}, {"headings_1": {"content": "Bumunosay", "page": 34, "level": 5}}], [{"headings_0": {"content": "NYVHS 313aW NaYAN Java 0} \u2018SaAtoalgo Ajaqeudoidde LONEZNISUSS", "page": 34, "level": 3}}, {"headings_1": {"content": "Bumunosay", "page": 34, "level": 5}}]], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ae", "metadata": {"headings": [{"headings_0": {"content": "Ae", "page": 35, "level": 1}}, {"headings_1": {"content": "NYVHS 313aW NaYAN Java 0} \u2018SaAtoalgo Ajaqeudoidde LONEZNISUSS", "page": 34, "level": 3}}], "page": 35, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ORy,", "metadata": {"headings": [{"headings_0": {"content": "ORy,", "page": 35, "level": 3}}, {"headings_1": {"content": "Ae", "page": 35, "level": 1}}], "page": 35, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga  \nAUDITOR GENERAL I Copy \n\u201cGita 7", "metadata": {"headings": [{"headings_0": {"content": "ORy,", "page": 35, "level": 3}}, {"headings_1": {"content": "Ae", "page": 35, "level": 1}}, [{"headings_0": {"content": "ORy,", "page": 35, "level": 3}}, {"headings_1": {"content": "Ae", "page": 35, "level": 1}}]], "page": 35, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "27\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "27\" December, 2023", "page": 35, "level": 3}}, {"headings_1": {"content": "ORy,", "page": 35, "level": 3}}], "page": 35, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 36, "level": 3}}, {"headings_1": {"content": "27\" December, 2023", "page": 35, "level": 3}}], "page": 36, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local revenue \nNo Source  \nTax Revenues  \n1 Local Services Tax 2 Land fees  \n3 Business Licenses 4 Other tax revenues Non-Tax Revenues \nApproved budget Actual Collections Variance \\|] \\| \n181,521,142 160,855,000 20,666,142 26,244,200 18,862,000 7,382,200", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 36, "level": 3}}, {"headings_1": {"content": "27\" December, 2023", "page": 35, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 36, "level": 3}}, {"headings_1": {"content": "27\" December, 2023", "page": 35, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 3}}, {"headings_1": {"content": "27\" December, 2023", "page": 35, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 3}}, {"headings_1": {"content": "27\" December, 2023", "page": 35, "level": 3}}]], "page": 36, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,242,900", "metadata": {"headings": [{"headings_0": {"content": "100,242,900", "page": 36, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 36, "level": 3}}], "page": 36, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "49,398,502", "metadata": {"headings": [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], "page": 36, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Other Property income 0  \n6 Dividends 0  \n7 Rent 15,300,000 32,376,000 (17,076,000) 8 Other property income (disposal of assets)  \n0 0 0 9 Sale of goods and services  \n10 Administrative fees and licenses  \n11 Court fines and Penalties  \n12 Other fines and Penalties  \n13 Miscellaneous Revenue  \nTotal Revenue \n186,644,050 74,429,129 112,214,921 311,846, oe 496 298,363,000 13,483,496 ae 0 0 000 3,925,000 oe 349,984,695 340,611,000 9,373,695 1, 224,63: 631,985 [ 1,080,772,129 143,859,856 \nAppendix 2: Out-puts without appropriate indicators and targets \nProgramme Budg Budget Output Out-put Activities  \nAudit comment on Audit comment on targets et budget indicators  \nOutp  \n(UGX)  \nut  \nCode  \n01-Agro-Industrialization \n10016 Farmer mobilisation and 75,042,477 \\| Farmer Sensitization meetings to be No measurement of Number of meetings held not sensitisation conducted  \nperformance indicated specified in work plan Collection of farmer data  \nin work plan  \nNumber of farmers profiled and data collected from not stated  \nFormation of enterprise groups  \nNumber of enterprise groups formed not indicated  \nGuidance to farmers on enterprise selection  \nNumber of farmers guided on enterprise selection not [indicated Preparation \\_and submission of reports to \\|  \nNumber of reports prepared \n22 JS \nrelevant offices  \nand submitted not indicated Carrying out of PDM activities \\|  \nN 0 specification of activities to be carried out  \n12-HUMAN CAPITAL 00000 Finance and Accounting  \nTitling of land  \nDEVELOPMENT 4 440,308,172 indicated \\| \nPerformance measure Pieces of land titled specified", "metadata": {"headings": [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}, [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}]], "page": 36, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18-DEVELOPMENT PLAN 19000 Private sector coordination Performance improvement No measurement of Not specified IMPLEMENTATION 1 performance indicated 14-PUBLIC SECTOR 32000 Assets and Facilities Investment servicing and monitoring of in work plan Not specified TRANSFORMATION 3 Management projects 00000 Planning and Budgeting Database for local revenue & Internet Not specified 6 services Services \u20144 00001 Administrative and Support Purchase of office furniture at the district Furniture to be purchased not um Services specified Refurbishment of Office Administration Not specified Block Transfer to other government institutions Not specified 14-PUBLIC SECTOR 00001 HIV/AIDS Mainstreaming Routine Manual maintenance Indicated Number of kilometers TRANSFORMATION 3 737,492,742 \\|\\| maintained specified 09-INTEGRATED TRANSPORT 26000 District , Urban and Routine mechanised maintenance (grading Number of kilometers INFRASTRUCTURE AND 2 Community Access Road and shaping) maintained specified SERVICES Maintenance u Routine mechanised maintenance (spot Number of kilometers \\| gravelling) maintained specified Culvert Installation On District and town Number of culvert lines \u2014 council roads installed specified \\| Equipment repairs for the district town Not indicated Not Specified , councils and sub counties 12-HUMAN CAPITAL 32000 Assets and Facilities I DEVELOPMENT 3 Management 2,294,666,9 Supervisory and monitoring activities for district, town council and sub counties St. Kizito Magambo Seed School 00000 Planning and Budgeting 16 Travel Inland-Education 6 services L Not Specified Indicated Construction of seed school specified Not indicated Not specified Construction of staff house at Kyabakara 1 Indicated Construction of staff house \\| HCHI specified z \\| \\| Travel Inland-Health Not indicated Not specified 06-NATURAL RESOURCES, 00000 Planning and Budgeting \\| Construction of Rutoto Piped Water system Indicated Number of Piped water supply ENVIRONMENT, CLIMATE 6 services 443,865,664 Phase 11 systems specified CHANGE, LAND AND WATER Extension of piped water to Health & Number of water projects Education UGIFT Projects constructed specified Supply & installation of hydro-power at Number of Rain water supply Kikumbo water system tanks specified \\_ Rehabilitation of Shallow wells and Number of Boreholes boreholes constructed and shallow wells specified 34 01-AGRO-INDUSTRIALIZATION 00000 Planning and Budgeting Supply of a motorcycle Irrigation in individual farms and group 6- services 176,895,084 farmlands developed meetings with farmers held \\| farmers sensitized about the irrigation Number of motorcycles \\| purchased specified Not Indicated Number of farms developed not specified Number of awareness meetings conducted not specified Number of farmers sensitized 12-HUMAN CAPITAL Assets and Facilities Construction of five stance VIP latrine at Indicated Number of latrines DEVELOPMENT Management 325,631,222", "metadata": {"headings": [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}, [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}]], "page": 37, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 38, "level": 3}}, {"headings_1": {"content": "49,398,502", "page": 36, "level": 3}}], "page": 38, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "standards met by schools  \nand training institutions  \n2 06-Natural 03-Water Resources 06010120-Water resources 000006-Planning and Budgeting 443,865,664 5 5 Resources, Management data (Quantity & Quality) services  \nEnvironment, collected and assessed  \nClimate 06010105-Degraded water  \nChange, Land  \ncatchments protected and  \nAnd Water restored through  \nimplementation  \nof  \ncatchment management  \nmeasures  \nTotal", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 38, "level": 3}}, {"headings_1": {"content": "49,398,502", "page": 36, "level": 3}}], "page": 38, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "765,799,685", "metadata": {"headings": [{"headings_0": {"content": "765,799,685", "page": 38, "level": 8}}, {"headings_1": {"content": "Development", "page": 38, "level": 3}}], "page": 38, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 4: Utilization of the Wage Budget \n[  \nT \nDepartment Name Approved Budget UGX. Supplementary UGX. Revised Budget UGX. Warrants UGX.", "metadata": {"headings": [{"headings_0": {"content": "765,799,685", "page": 38, "level": 8}}, {"headings_1": {"content": "Development", "page": 38, "level": 3}}, [{"headings_0": {"content": "765,799,685", "page": 38, "level": 8}}, {"headings_1": {"content": "Development", "page": 38, "level": 3}}], [{"headings_0": {"content": "765,799,685", "page": 38, "level": 8}}, {"headings_1": {"content": "Development", "page": 38, "level": 3}}]], "page": 39, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ur Balance", "metadata": {"headings": [{"headings_0": {"content": "ur Balance", "page": 39, "level": 3}}, {"headings_1": {"content": "765,799,685", "page": 38, "level": 8}}], "page": 39, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Payments UGX. \nAdministration 4,882,052,791 263461472 5,145,514,263 5,145,514,263 5,161,980,069 -16,465,806 Finance 123,877,000 0 123,877,000 123,877,000 123,683,309 193,691 \nStatutory Bodies 226,845,000 0 226,845,000 226,845,000 226,716,042 Iren \\| Production  \n0 \nHealth 3,681,539,571 1,628,481,093 5,310,020,664 5,310,020,664 4,770,275,713 539,744,951 \nEducation 975,893,548 1,324,019,012 2,299,912,560 2,299,912,560 1,330,481,524 969,431,036 \\|  \nRoads 77,908,250 0 77,908,250 77,908,250 77,592,568 315,682 \nWater  \nT  \nNatural Resources  \n0", "metadata": {"headings": [{"headings_0": {"content": "ur Balance", "page": 39, "level": 3}}, {"headings_1": {"content": "765,799,685", "page": 38, "level": 8}}, [{"headings_0": {"content": "ur Balance", "page": 39, "level": 3}}, {"headings_1": {"content": "765,799,685", "page": 38, "level": 8}}], [{"headings_0": {"content": "ur Balance", "page": 39, "level": 3}}, {"headings_1": {"content": "765,799,685", "page": 38, "level": 8}}], [{"headings_0": {"content": "ur Balance", "page": 39, "level": 3}}, {"headings_1": {"content": "765,799,685", "page": 38, "level": 8}}], [{"headings_0": {"content": "ur Balance", "page": 39, "level": 3}}, {"headings_1": {"content": "765,799,685", "page": 38, "level": 8}}], [{"headings_0": {"content": "ur Balance", "page": 39, "level": 3}}, {"headings_1": {"content": "765,799,685", "page": 38, "level": 8}}]], "page": 39, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "an Based", "metadata": {"headings": [{"headings_0": {"content": "an Based", "page": 39, "level": 4}}, {"headings_1": {"content": "ur Balance", "page": 39, "level": 3}}], "page": 39, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "245,262,000 0 245,262,000 245,262,000 226,418,181 18,843,819 \nPlanning 65,302,897 0 65,302,897 65,302, 65,047,276 255,621 Internal Audit 26,400,000 1000000 27,400,000 27,399,998 27,217,128 182,870 \nTrade and Industry 2,324,892,997 3100254679 5,425,147,676 5,425,147,676 4,384,684,708 1,040,462,968 Total 12,629,974,054 6,317,216,256 18,947,190,310 18,947,190,308 16,394,096,518 en \nAppendix 5: Fairness in the distribution of Projects-Water Development Grant", "metadata": {"headings": [{"headings_0": {"content": "an Based", "page": 39, "level": 4}}, {"headings_1": {"content": "ur Balance", "page": 39, "level": 3}}, [{"headings_0": {"content": "an Based", "page": 39, "level": 4}}, {"headings_1": {"content": "ur Balance", "page": 39, "level": 3}}], [{"headings_0": {"content": "an Based", "page": 39, "level": 4}}, {"headings_1": {"content": "ur Balance", "page": 39, "level": 3}}], [{"headings_0": {"content": "an Based", "page": 39, "level": 4}}, {"headings_1": {"content": "ur Balance", "page": 39, "level": 3}}]], "page": 39, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SN \"| Sub", "metadata": {"headings": [{"headings_0": {"content": "SN \"| Sub", "page": 39, "level": 4}}, {"headings_1": {"content": "an Based", "page": 39, "level": 4}}], "page": 39, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Water coverage District average Variance Amount allocated to the Sub Yoage of amount allocated to the Sub County out of", "metadata": {"headings": [{"headings_0": {"content": "SN \"| Sub", "page": 39, "level": 4}}, {"headings_1": {"content": "an Based", "page": 39, "level": 4}}], "page": 39, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "County rate rate County the total district grant", "metadata": {"headings": [{"headings_0": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}, {"headings_1": {"content": "SN \"| Sub", "page": 39, "level": 4}}], "page": 39, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Rutoto 95% 67% 28% 404,550,849  \n94% \\| 2 Ryeru = 97% 67% 30% \\|  \n0% 3 Magambo 55% 67% \\| -12% 4,000,000 \\|  \n1% 4 Katunguru \\| 54% 67% \\| -13% 4,000,000 \\|  \n1% \n\\| \n36 \n5 Kichwamba 0 0% 6 Kirugu 0 0% \\| 7 Katerera 0 0% 8 Katanda 4,000,000 1%", "metadata": {"headings": [{"headings_0": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}, {"headings_1": {"content": "SN \"| Sub", "page": 39, "level": 4}}, [{"headings_0": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}, {"headings_1": {"content": "SN \"| Sub", "page": 39, "level": 4}}], [{"headings_0": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}, {"headings_1": {"content": "SN \"| Sub", "page": 39, "level": 4}}], [{"headings_0": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}, {"headings_1": {"content": "SN \"| Sub", "page": 39, "level": 4}}]], "page": 39, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "metadata": {"headings": [{"headings_0": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}, {"headings_1": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}], "page": 40, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PP \\| \\| 429,050,849 \nAppendix 6: Delayed Publishing of procurement adverts \nWater Projects/facilities  \nAllocated Amount \n1 Rutoto Piped Water Supply System \nSupply and Installation of power to Kikumbo Piped Water Supply System. \nw Extension of water to UGFIT Projects win Rehabilitation of Shallow well Rehabilitation of borehole  \nTotal \nContract signing date 404,550,849 \n28/09/2022", "metadata": {"headings": [{"headings_0": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}, {"headings_1": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}, [{"headings_0": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}, {"headings_1": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}], [{"headings_0": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}, {"headings_1": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}], [{"headings_0": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}, {"headings_1": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}], [{"headings_0": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}, {"headings_1": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}], [{"headings_0": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}, {"headings_1": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}], [{"headings_0": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}, {"headings_1": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}], [{"headings_0": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}, {"headings_1": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}]], "page": 40, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "30,500,000", "metadata": {"headings": [{"headings_0": {"content": "30,500,000", "page": 40, "level": 3}}, {"headings_1": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}], "page": 40, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "23,638,527 11,848,633 3,949,544 474,487,553 \nA endix 7: Failure to include Particular Condition of Contract (PCC) clauses in the Procurement Process", "metadata": {"headings": [{"headings_0": {"content": "30,500,000", "page": 40, "level": 3}}, {"headings_1": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}, [{"headings_0": {"content": "30,500,000", "page": 40, "level": 3}}, {"headings_1": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}]], "page": 40, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "zu", "metadata": {"headings": [{"headings_0": {"content": "zu", "page": 40, "level": 2}}, {"headings_1": {"content": "30,500,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Reference No. Subject of Procurement  \nRUBI 922/WRKS/2022-  \nConstruction of a 2-classroom block with offices and store at Kashaka 2023/007 p/s  \nN RUBI 922/WRKS/22-23/008 Construction of a 3-classroom block at Mugyera Primary School.  \nWwW RUBI 602/WRKS/22-23/009 Construction of a 5 stances VIP latrine at Kanyashande primary school  \nRUBI 922/Wrks /2022-  \ntt 2023/010  \nconstruction of a 5 VIP latrine at Mugobwa P/S \nDate of Contract Provider  \naward  \nSum Mutara works enterprises Itd 16/12/2022", "metadata": {"headings": [{"headings_0": {"content": "zu", "page": 40, "level": 2}}, {"headings_1": {"content": "30,500,000", "page": 40, "level": 3}}, [{"headings_0": {"content": "zu", "page": 40, "level": 2}}, {"headings_1": {"content": "30,500,000", "page": 40, "level": 3}}]], "page": 40, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "113,970,300", "metadata": {"headings": [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], "page": 40, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "M/S Banob Plus (U) Ltd 28/09/2022 114,648,800 m/s Resala Engineering 21/12/2022 34,599,370 World  \nM/s Leader Investment Ltd 29/09/2022 34,878,440 \n\\| \\| \\| 298,096,910 \\| Appendix 8: Low Disbursement of PRF \nName of SACCO  \nTotal PRF received (2021/2022 & 2022/2023) \nTotal Disbursements (Loans) \u00b0%oage disbursed \\| Remarks  \nA) (B) (C) = (B/A) KICHWAMBA-KICHWAMBA PDM SACCO 108,171,445  \n18,920,000  \n17% Low disbursement KYAMBURA-KICHWAMBA PDM SACCO 108,171,445  \nNYAKASOZI-KICHWAMBA PDM SACCO 108,171,445  \nRUBIRIZI-MAGAMBO PDM SACCO 108,171,445  \nRUGAZI-MAGAMBO PDM SACCO 108,171,445  \nKABETE-RUBIRIZI PDM SACCO 108,171,445  \nNYAKASHARU RUBIRIZI PDM SACCO- 108,171,445  \nBURURUMA-RUTOTO PDM SACCO 108,171,445  \nNDANGARO-RUTOTO PDM SACCO 100,000,000  \nNYABUBARE-RUTOTO PDM SACCO 108,171,445 \n25,400,000  \n23% \\| Low disbursement 24,300,000  \n22% Low disbursement 27,100,000 \n25% \\| Low disbursement 31,500,000  \n29% Low disbursement 25,600,000  \n24% Low disbursement 21,500,000  \n20% Low disbursement 29,500,000  \n27% Low disbursement 25,000,000 \n25% \\| Low disbursement 33,200,000  \n31% Low disbursement 1,181,714,450 289,120,000 24% \\| \nAppendix 9: Irregularities in the operation of the SACCO bank account \nSN PDM SACCO Name  \nDate of first general meeting 1 KICHWAMBA-KICHWAMBA PDM SACCO 24/10/2022  \n2 KYAMBURA-KICHWAMBA PDM SACCO 25/10/2022  \n3 NYAKASOZI-KICHWAMBA PDM SACCO \\| 24/10/2022  \n4 RUBIRIZI-MAGAMBO PDM SACCO \\| 24/10/2022  \n5 RUGAZI-MAGAMBO PDM SACCO \\| 24/10/2022  \n6 KABETE-RUBIRIZI PDM SACCO \\| 26/10/2022  \n7 NYAKASHARU RUBIRIZI PDM SACCO 26/10/2022  \n8 BURURUMA-RUTOTO PDM SACCO 25/10/2022  \n9 NDANGARO-RUTOTO PDM SACCO 25/10/2022  \nm NYABUBARE-RUTOTO PDM SACCO 25/10/2022 \n38 \n\\| Date of receipt of funds \\| Remarks  \n\\| 23/06/2022  \nReceived funds before AGM \\| 23/06/2022  \nReceived funds before AGM 23/06/2022  \nReceived funds before AGM 23/06/2022  \nReceived funds before AGM 23/06/2022 \nReceived funds before AGM \\| 23/06/2022 \n\\| Received funds before AGM \\| 23/06/2022 \n\\| Received funds before AGM \\| 23/06/2022  \nReceived funds before AGM \\| 23/06/2022  \nReceived funds before AGM", "metadata": {"headings": [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}, [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}]], "page": 40, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 23/06/2022", "metadata": {"headings": [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], "page": 41, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Received funds before AGM - \nAppendix 10: Non-functionality  \nof SACCO committees and sub-committees \nSupervisory Executive Loan Sub Production sub Marketing sub Business Finance and committee Committee committee Committee Committee Development investment sub services sub Committee \nCommittee", "metadata": {"headings": [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}, [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}]], "page": 41, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Was it\\|Is the Was it\\|Is the Was it\\|Is the Was it\\|Is the\\|Was it\\|Is the Was it\\|Is the \\|Was it\\|Is the Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ ted? ee ted? ee ted? ee ted? ee ted? ee ted? ee ted? ee (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio nal? nal? ) nal? ) nal? ) nal? ) nal? ) nal? (operati (operati (operati (operati (operati (operati (operati onal or onal or onal or onal or onal or onal or onal or Not Not Not Not Not Not Not operatio operatio operatio operatio operatio operatio operatio \nKICHWA \nMBA- Operatio Operatio Operatio Operatio Operatio Operatio KICHWA nal nal nal nal nal nal MBA \nPDM SACCO \nKYAMBU Not Not Not Not Not Not RA- Operatio Operatio Operatio Operatio Operatio Operatio KICHWA nal nal nal nal nal nal MBA \nPDM SACCO \nNYAKAS Not Not Not Not Not Not OZI- Operatio Operatio Operatio Operatio Operatio Operatio KICHWA nal nal nal nal nal nal MBA \nPDM SACCO \nRUBIRIZ Not Not Not Not Not Not I- Operatio Operatio Operatio Operatio Operatio Operatio MAGAMB nal nal nal nal nal nal O PDM \nSACCO \nRUGAZI- Not Not Not Not Not Not MAGAMB Operatio Operatio Operatio Operatio Operatio Operatio O PDM nal nal nal nal nal nal SACCO \nNot \nOperatio \nNYAKAS Not Not Not Not Not Not HARU Operatio Operatio Operatio Operatio Operatio Operatio RUBIRIZ nal nal nal nal nal nal I PDM  \nSACCO \nBURURU Not Not Not Not Not Not MA- Operatio Operatio Operatio Operatio Operatio Operatio RUTOTO nal nal nal nal nal nal \nNDANGA Not Not Not Not Not Not Operatio Operatio Operatio Operatio Operatio Operatio nal nal nal nal nal nal \nNYABUB Not Not Not Not Not Not ARE- Operatio Operatio Operatio Operatio Operatio Operatio RUTOTO nal nal PDM  \nSACCO \nA endix 11: Licensing of PDM SACCOs \nVote Name Parish Name  \nName of SACCO \nRubirizi DLG KICHWAMBA KICHWAMBA-KICHWAMBA PDM SACCO \nKYAMBURA  \nKYAMBURA-KICHWAMBA PDM SACCO \nNYAKASOZI-KICHWAMBA PDM", "metadata": {"headings": [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}, [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}]], "page": 42, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mr NYAKASOZI SACCO", "metadata": {"headings": [{"headings_0": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}, {"headings_1": {"content": "| 23/06/2022", "page": 41, "level": 3}}], "page": 43, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| RUBIRIZI-MAGAMBO PDM SACCO \nRUGAZI  \nRUGAZI-MAGAMBO PDM SACCO \n40 \nIs the SACCO registered under Microfinance Institutions money Remarks lenders act 2016? (Yes/No) \nSACCOs are still on probation for 2 years before registration May 2024, No further guidance has been issued to this effect \nKABETE", "metadata": {"headings": [{"headings_0": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}, {"headings_1": {"content": "| 23/06/2022", "page": 41, "level": 3}}, [{"headings_0": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}, {"headings_1": {"content": "| 23/06/2022", "page": 41, "level": 3}}], [{"headings_0": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}, {"headings_1": {"content": "| 23/06/2022", "page": 41, "level": 3}}], [{"headings_0": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}, {"headings_1": {"content": "| 23/06/2022", "page": 41, "level": 3}}], [{"headings_0": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}, {"headings_1": {"content": "| 23/06/2022", "page": 41, "level": 3}}], [{"headings_0": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}, {"headings_1": {"content": "| 23/06/2022", "page": 41, "level": 3}}]], "page": 43, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae: NYAKASHARU", "metadata": {"headings": [{"headings_0": {"content": "ae: NYAKASHARU", "page": 44, "level": 2}}, {"headings_1": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}], "page": 44, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NDANGARO \nNYABUBARE LU \nAppendix 12: Signing of PRF Agreements \n\\| KABETE-RUBIRIZI PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "ae: NYAKASHARU", "page": 44, "level": 2}}, {"headings_1": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}, [{"headings_0": {"content": "ae: NYAKASHARU", "page": 44, "level": 2}}, {"headings_1": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}], [{"headings_0": {"content": "ae: NYAKASHARU", "page": 44, "level": 2}}, {"headings_1": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}], [{"headings_0": {"content": "ae: NYAKASHARU", "page": 44, "level": 2}}, {"headings_1": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}]], "page": 44, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| No", "metadata": {"headings": [{"headings_0": {"content": "| No", "page": 44, "level": 5}}, {"headings_1": {"content": "ae: NYAKASHARU", "page": 44, "level": 2}}], "page": 44, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| NYAKASHARU -RUBIRIZI PDM SACCO No \\| BURURUMA-RUTOTO PDM SACCO  \nNo \\| NDANGARO-RUTOTO PDM SAcCO", "metadata": {"headings": [{"headings_0": {"content": "| No", "page": 44, "level": 5}}, {"headings_1": {"content": "ae: NYAKASHARU", "page": 44, "level": 2}}], "page": 44, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| No", "metadata": {"headings": [{"headings_0": {"content": "| No", "page": 44, "level": 5}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}], "page": 44, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| NYABUBARE-RUTOTO PDM SACCO \\| no \nDid the SACCO \nSN Vote Name Parish Name Name of SACCO \nsan WE Amount Sent Pate ae before signing pate funds agreement financing agreement were received signed : was agreement  \nwith the AO?  \n1 Ir KICHWAMBA KICHWAMBA-KICHWAMBA PDM SACCO YES  \n8,171,445 23/06/2022 24/10/2022 2 KYAMBURA KYAMBURA-KICHWAMBA PDM SACCO 8,171,445 24/10/2022 \n3 NYAKASOZI NYAKASOZI-KICHWAMBA PDM SACCO 8,171,445 24/10/2022 4 RUBIRIZI RUBIRIZI-MAGAMBO PDM SACCO 8,171,445 24/10/2022 5 RUGAZI RUGAZI-MAGAMBO PDM SACCO 8,171,445 24/10/2022 6 KABETE KABETE-RUBIRIZI PDM SACCO 8,171,445 26/10/2022 7 NYAKASHARU NYAKASHARU -RUBIRIZI PDM SACCO 8,171,445 26/10/2022 BURURUMA BURURUMA-RUTOTO PDM SACCO 8,171,445 25/10/2022 9 mE NDANGARO NDANGARO-RUTOTO PDM SACCO 8,171,445 25/10/2022 10 NYABUBARE-RUTOTO PDM SACCO 8,171,445 25/10/2022 Total", "metadata": {"headings": [{"headings_0": {"content": "| No", "page": 44, "level": 5}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}, [{"headings_0": {"content": "| No", "page": 44, "level": 5}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}], [{"headings_0": {"content": "| No", "page": 44, "level": 5}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}], [{"headings_0": {"content": "| No", "page": 44, "level": 5}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}], [{"headings_0": {"content": "| No", "page": 44, "level": 5}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}]], "page": 44, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "81,714,450", "metadata": {"headings": [{"headings_0": {"content": "81,714,450", "page": 44, "level": 8}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}], "page": 44, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "41 \nAppendix 13: Submission of attestation forms by the Accounting Officer (AO \nVote Name  \nName of SACCO \nWas the SACCO Funds received in FY Name included in 2021/2022 the AO\u2019s attestation form? \n1 RUBIRIZI DLG KICHWAMBA KICHWAMBA-KICHWAMBA PDM  \nFUNDS WERE SENT TO SACCO 8,171,445 SACCO ACCOUNTS KYAMBURA KYAMBURA-KICHWAMBA PDM 8,171,445 BEFORE ATTESTATION SACCO  \nFORMS WERE SIGNED BY THE CAO ON 17\" SEP 2022 AND 22nd RUBIRIZI RUBIRIZI-MAGAMBO PDM SACCO 8,171,445 November, 2022 \nNYABUBARE NYABUBARE-RUTOTO PDM SACCO 8,171,445", "metadata": {"headings": [{"headings_0": {"content": "81,714,450", "page": 44, "level": 8}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}, [{"headings_0": {"content": "81,714,450", "page": 44, "level": 8}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}], [{"headings_0": {"content": "81,714,450", "page": 44, "level": 8}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}], [{"headings_0": {"content": "81,714,450", "page": 44, "level": 8}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}], [{"headings_0": {"content": "81,714,450", "page": 44, "level": 8}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}], [{"headings_0": {"content": "81,714,450", "page": 44, "level": 8}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}]], "page": 44, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PP", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], "page": 45, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "81,714,450 \nAppendix 14: Failure to select and implement prioritized /flaqship  \nprojects \nS Vote Name Parish Name of List of flagship projects per SACCO \\| Are the How many Number How How How  \nN Name SACCO  \nflagship enterprises of \\_PDM many of many of many of projects are enterprise the the the consistent implementin s enterprise farming farming with the \\|g flagship  \ns are enterprise enterprise priority projects  \nfarming sarefrom s are NOT commoditi  \nenterprise the from the es selected s priority priority by the LG?  \ncommodit commodit y list y list  \n[1 \\| \\|  \nRUBIRIZI KICHWAMB KICHWAMB Piggery,Poultry,Goats,banana,Coffee beans, Timber No 5 \\| 8 7 \\| 5 \\| 3 \n42", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}, [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}]], "page": 45, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG A A- \u201aBees  \nKICHWAMB  \nA  \nPDM  \nSACCO  \n2 KYAMBURA KYAMBURA- Coffee,Soya,  \nKICHWAMB Bananas,Goats,Piggery,Fishing,Produce buying and  \nA PDM sellers, millet growing,  \nSACCO cocoa, Tomatoes,Cassava,poult  \n3  \nNYAKASOZI NYAKASOZI- Coffee, banana,piggery,Goat,Poultry,Fish  \nKICHWAMB  \nA  \nPDM  \nSACCO  \n4 RUBIRIZI RUBIRIZI- Piggery,Coffee, bananas, Poultry,Goats  \nMAGAMBO  \nPDM SACCO  \n5 RUGAZI RUGAZI- Coffee, Piggery,beans, Banana No 4 3 MAGAMBO  \nPDM SACCO  \n6 KABETE KABETE- Vegetables, Coffee, Bananas,Fish,Goat,Piggery,prod No  \n8 5 RUBIRIZI uce dealing,Poultry  \nPDM SACCO  \n7 NYAKASHAR NYAKASHAR Poultry, Piggery,Banana,goat,Fish,produce buying No  \n6 4 U U -RUBIRIZI & Selling  \nPDM SACCO  \n8 BURURUMA BURURUMA- Matooke,Bogoya, No  \nRUTOTO  \nPoultry, Goat, Piggery, Tomatoes, coffee, Bees, Pineap  \nPDM SACCO le  \n9  \nNDANGARO NDANGARO- Matooke Growing, Piggery,Poultry,Bee No  \nRUTOTO Keeping,Fish farming,Tea Growing,cattle  \nPDM SACCO\\_\\| keeping,Potato Growing,Coffee,Sugar cane  \n10  \nNYABUBARE NYABUBARE Matooke, Fish,Piggery,Coffee,Goat, Poultry,Cattle No", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], "page": 46, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- keepers PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], "page": 46, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 15: Failure to follow the stipulated loan a lication and a roval \nVote Parish Name of Name of PRF Was the Date loan Name Name SACCO beneficiary beneficiary was \nWere the loan Were they vetted by beneficiaries a village meeting from the obtained selected convened by the approved PDM  \nthrough the enterprise groups enterprise  \nPDMIS \nKICHWAMBA Anonsiata  \ndisbursed through PDM SACCO PDMIS Kyokusaba \u201c May-23 1,000,000  \nLoan not \u2019  \n\\|  \nTrinity disbursed through PDMIS  \nNYAKASOZI NYAKASOZI- Byamukama Yes May-23 800,000 No Yes Loan not \u2019  \nKICHWAMBA Ronald  \ndisbursed through PDM SACCO PDMIS Kisembo Deo Yes May-23 800,000 Yes Loan not \u2019", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}, [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}]], "page": 46, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDMIS  \nKYAMBURA KYAMBURA- Nakalema Adija Yes May-23 1,000,000 No Yes Loan not KICHWAMBA disbursed through PDM SACCO PDMIS Jarara Saidat Yes May-23 1,000,000 No Yes Loan not disbursed through PDMIS  \nRUGAZI RUGAZI- Florence Yes Aug-23 1,000,000 No Yes Loan not MAGAMBO PDM Nakyanzi  \ndisbursed through SACCO Kyeyune PDMIS aa Mutawana Yes eee May-23 1,000,000 No Yes Loan not POMIS il PDMIS NYAKASHARU NYAKASHARU - Nakazibwe Zam Yes Aug-23  \nYes Loan not RUBIRIZI PDM  \ndisbursed through SACCO  \nPDMIS po Yes Aug-23 1,000,000 No Yes Loan not Medius disbursed through PDMIS  \nKABETE KABETE- Nyangoma Yes Jul-23 1,000,000 No Yes Loan not RUBIRIZI PDM Mariam  \ndisbursed through SACCO  \nPDMIS  \nMurungi Joseph Yes Jul-23 1,000,000 No Yes Loan not disbursed through PDMIS \nRUTOTO PDM Sumaiya  \ndisbursed through SACCO  \nPDMIS \nMohammed disbursed through PDMIS  \nNYABUBARE NYABUBARE- Kyosiimire a Yes May-23 1,000,000 YC No Yes Loan not RUTOTO PDM Medrine  \ndisbursed through SACCO  \nPDMIS \\| TKamugisha 1,000,000 Yes \n44 \nJsehat Dinga  \ndisbursed through PDMIS  \nNDANGARO NDANGARO- Fred Yes Jul-23 1,000,000 No Yes Loan not RUTOTO PDM Tibenderana  \ndisbursed through SACCO  \nPDMIS  \nAsiimwe Fabith Yes 01/072023 1,000,000 No Yes Loan not disbursed through PDMIS  \nRUBIRIZI RUBIRIZI- Ayebazibwe Yes Apr-23 1,000,000 No Yes Loan not MAGAMBO PDM \\| Caroline  \ndisbursed through SACCO  \nPDMIS  \nKyomuhangi Yes May-23 1,000,000 No Yes Loan not Evangirista disbursed through PDMIS \nAppendix 16: Failure to obtain an insurance polic \nSN Parish Name Name of SACCO Name of PRF Loan Amount . beneficiary \n", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}, [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}]], "page": 47, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KICHWAMBA KICHWAMBA- Bagyendanabo 1,000,000 KICHWAMBA PDM Anonsiata  \nSACCO  \nKyokusaba Trini 1,000,000\n2. NYAKASOZI NYAKASOZI- Byamukama Ronald 800,000 KICHWAMBA PDM  \nSACCO  \nKisembo Deo 800,000\n3. KYAMBURA KYAMBURA- Nakalema Adija 1,000,000 KICHWAMBA PDM  \nSACCO  \nJarara Saidat 1,000,000 4, RUGAZI RUGAZI- Florence Nakyanzi 1,000,000 MAGAMBO PDM Kyeyune  \nSACCO  \nMutawana edward 1,000,000 5 NYAKASHARU NYAKASHARU - Nakazibwe Zam 1,000,000 RUBIRIZI PDM  \nSACCO  \nKyohirwe Medius 1,000,000 KABETE-RUBIRIZI Nyangoma Mariam 1,000,000 PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], "page": 48, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "If the loan is for a farming Audit Remarks  \noperation, did the borrower obtain  \nan agriculture insurance policy  \nunder the Uganda Agriculture  \nInsurance Scheme (UAIS)?  \nNo  \nNo agricultural insurance policy \n45", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}, [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}]], "page": 48, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
\ No newline at end of file
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF RUKIGA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nORT Glia L Copy \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents ,", "metadata": {"headings": [[], [], [], [], []], "page": 1, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], "page": 2, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eA TN ii acct Ue EAS CE UL OPINON een ea eee 1 BASIS FOR: OPINION 6: siesscsuccrsmeemenaesacasaenienambenernemanenne einen anatin careenmin amma eanremen mieasererte 1 PE AE A ERS ciceccceearneeeereamrecemanancaasnassereace en 1 1.0 Implementation of the Approved BUdGet.............c:cesecssscsrscssecssssesecesssesseessasseeseesaertens 1 2.0 \nManagement of the Government Salary Payroll..............eeneenenneeneennenn 10 EMPHASIS OF MAI TER een a 13 3,0 \nChange in Accounting Treatment for Non-current Assets .........enenennnnnn 13 I (serene err ae SS SC SS 13 4.0 Implementation of Key Government Grants/ProgrammMes ..........ccccccccscecsessessessseseecesees 13 4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 14 4,2 Implementation of Uganda Intergovernmental Fiscal Transfers Program  \n18 ..................... 4.3 Ed\u00fceatisn Deloprnent Frait.  \n20 nn 4.4 Micro. Scale Irrigation.e  \n21 nenn OTHER INFORMATION snsssenssssun meer une 22 MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............unnen 23 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ........nnnn: 23 GTHER REPOREING BESFONSTEILITTES  \n24 nenn ears sini means REPORT ON THE AUDIT OF COMPLIANCE WITH LEGIGLATION  \n24 js scussecssnecancensasnansensscnu annonces 4.5 \nImplementation of the Parish Development Model ............. nennen 24 \nList of Acronyms \n[Acronym \\| Meaning  \n. \\_ \nDLG \nDistrict Local Government \nGoU Government of Uganda  \nHCMS \\| Human Capital Management System \\|  \nICT \\| Information and Communication Technology \nehe  \n\\| \nINTOSAI \n", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}]], "page": 2, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- International Organization of Supreme Audit Institutions IPPS", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Integrated Personnel and Payroll system  \n\\|  \nISSAIs International \\| \n\\| \nStandards of Supreme Audit Institutions  \n\\| Local Government Financial and Accounting Manual, 2007  \nLGFAM  \n\\| Local Government Financial and Accounting Manual, 2007  \nLGFAR  \nLGPPDA \\| Local Government Public Procurement and Disposal Authority  \n\\| \\| Lower Local Governments  \nLLG \nLR Local Revenue  \nMDAs Ministries, Departments and Agencies  \nof Education  \nnner Ministry of Finance, Planning and Economic Development  \nMoFPED \nMoGLSD \nMinistry of Gender, Labour and Social Development \nMoLG \n\\| Ministry of Local Government \nNAA", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}]], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "| Non-Tax Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "National Audit Act", "page": 3, "level": 2}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NTR  \nOAG Office of the Auditor General  \nZu nu  \n\\_  \nPBS Program Budgeting System sat  \nPCA", "metadata": {"headings": [{"headings_0": {"content": "| Non-Tax Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "National Audit Act", "page": 3, "level": 2}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 1}}, {"headings_1": {"content": "| Non-Tax Revenue", "page": 3, "level": 3}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDMS Payroll Deduction Management System etl i,  \n\\_\\_\\_\\| \\| \\| PDU \nProcurement & Disposal Unit \nPFMA \nPublic Finance Management Act  \nPFMR Public Finance Management Regulations  \n\\| Public Procurement & Disposal of Public Assets  \nPPDA  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 1}}, {"headings_1": {"content": "| Non-Tax Revenue", "page": 3, "level": 3}}, [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 1}}, {"headings_1": {"content": "| Non-Tax Revenue", "page": 3, "level": 3}}], [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 1}}, {"headings_1": {"content": "| Non-Tax Revenue", "page": 3, "level": 3}}], [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 1}}, {"headings_1": {"content": "| Non-Tax Revenue", "page": 3, "level": 3}}]], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 1}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 1}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Treasury", "metadata": {"headings": [{"headings_0": {"content": "Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TSA Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|TSSA", "metadata": {"headings": [{"headings_0": {"content": "|TSSA", "page": 3, "level": 5}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 2}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n\\| Treasury Sub Single Account \nUBA \nUganda Banker\u2019s Association \nUCF \nUganda Consolidated Fund", "metadata": {"headings": [{"headings_0": {"content": "|TSSA", "page": 3, "level": 5}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 2}}, [{"headings_0": {"content": "|TSSA", "page": 3, "level": 5}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 2}}], [{"headings_0": {"content": "|TSSA", "page": 3, "level": 5}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 2}}], [{"headings_0": {"content": "|TSSA", "page": 3, "level": 5}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 2}}], [{"headings_0": {"content": "|TSSA", "page": 3, "level": 5}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 2}}]], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UCLA | Uganda Consumer and Lender's Association", "metadata": {"headings": [{"headings_0": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}, {"headings_1": {"content": "|TSSA", "page": 3, "level": 5}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": \nUgIFT Uganda Intergovernmental Fiscal Transfers Program for Results  \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}, {"headings_1": {"content": "|TSSA", "page": 3, "level": 5}}, [{"headings_0": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}, {"headings_1": {"content": "|TSSA", "page": 3, "level": 5}}], [{"headings_0": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}, {"headings_1": {"content": "|TSSA", "page": 3, "level": 5}}]], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Shilling", "metadata": {"headings": [{"headings_0": {"content": "Shilling", "page": 3, "level": 2}}, {"headings_1": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}], "page": 3, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL  \na  \nON THE FINANCIAL STATEMENTS OF RUKIGA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Rukiga 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 Rukiga 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": "Shilling", "page": 3, "level": 2}}, {"headings_1": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}, [{"headings_0": {"content": "Shilling", "page": 3, "level": 2}}, {"headings_1": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 2}}, {"headings_1": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 2}}, {"headings_1": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 2}}, {"headings_1": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 2}}, {"headings_1": {"content": "UCLA | Uganda Consumer and Lender's Association", "page": 3, "level": 1}}]], "page": 4, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 6, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 2}}], "page": 6, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Approved Actual Variance", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 6, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 2}}], "page": 6, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], "page": 6, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Collections  \n173,000,000 119,082,050 53,917,950 68,260,000 46,106,511 22,153,489 \nThe District under collected revenue from LST, business license and other tax revenues and there may be an indication that the local revenue targets set were high compared to the entity's revenue potential. Refer to Appendix 1: \nOverall, the District under collected local revenue which denied the entity resources for implementation of the following planned activities. \n\u201aNo. Observation \n[ Recommendation non-compliance. \nThe Accounting Officer explained the District had put stage markets in place to improve on local revenue collection for instance the Kambimbiri matooke market, Waceba matooke market, Bukinda Onion market, sensitisation of the tax payers and respective stakeholders about the benefits of tax compliance was done, functionalization of the Revenue Enhancement team through conducting regular meetings was done to improve on revenue performance, and follow-up on the licensing of the mining activities in Kamwezi to increase on the local revenue collection. The District Business profile has been generated to track business performance and compliance. \n1.2 Performance of GOU warrants  \nI advised the The District had an approved budget of UGX.27,082,791,960 to implement Accounting Officer to the various programmes, out of which UGX. 26,669,406,116 was warranted  \nroll over the activities resulting in a shortfall of UGX.413,385,844 representing 93% performance.  \nthat were affected by the budget shortfalls The performance of warrants for each of the programmes is shown in the for implementation in table below;  \nthe subsequent financial year. Programme Approved Warrants Variance  \nbudget  \n(UGX) \nAgro-industrialization 1,363,947,968 1,326,975,380 36,972,588 Community 7,035,629 6,035,629 1,000,000 mobilization and  \nmind-set change  \nDevelopment plan 293,610,404 275,215,916 18,394,488 implementation  \nGovernance and 957,055,090 922,276,064 34,779,026 security  \nHuman capital 20,486,058,395 20,227,770,988 258,287,407 development \nIntegrated transport 457,227,585 418,797,782 38,429,803 infrastructure and \nNatural resources, 550,497,973 547,183,973 3,314,000 environment, climate  \nChange, land and  \nwater management  \nServices  \nPrivate sector 90,783,196 85,158,192 5,625,004 development  \nPublic sector 2,872,875,720 2,857,292,192 15,583,528 transformation  \nTourism development 3,700,000 2,700,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}, [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "budget", "page": 6, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 2}}]], "page": 6, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 7, "level": 3}}, {"headings_1": {"content": "budget", "page": 6, "level": 4}}], "page": 7, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27,082,791,960 26,669,406,116 413,385,844 \nThe UGX.413,385,844 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo. Program Amount not \\| Activities not Purpose and me warranted /partially impact of the", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 7, "level": 3}}, {"headings_1": {"content": "budget", 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ueuny leydey ajeibajuy Yodsuen ANASEYUI pue le\u0131nyen s@dinosay WUOJIAUa JJewip abueyy Pue Wwabeuew SODAS Wdojanap", "page": 8, "level": 1}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "qua", "metadata": {"headings": [{"headings_0": {"content": "qua", "page": 8, "level": 1}}, {"headings_1": {"content": "qua o\u0131ny ua puej Ja]eM AYA Jopas And 40}Das w\u0131oysuen wdojsaap", "page": 8, "level": 3}}], "page": 8, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Observation Recommendation \nThe Accounting Officer explained that the entity registered a 58% and 29% short fall in Donor funds and local revenue respectively which accounted for a decrease of 1.5% of the whole budget. He added that management ,  \nwill roll over the activities that were affected by the budget shortfalls for implementation to the subsequent Financial Year and make follow-up on the unreleased funds.", "metadata": {"headings": [{"headings_0": {"content": "qua", "page": 8, "level": 1}}, {"headings_1": {"content": "qua o\u0131ny ua puej Ja]eM AYA Jopas And 40}Das w\u0131oysuen wdojsaap", "page": 8, "level": 3}}, [{"headings_0": {"content": "qua", "page": 8, "level": 1}}, {"headings_1": {"content": "qua o\u0131ny ua puej Ja]eM AYA Jopas And 40}Das w\u0131oysuen wdojsaap", "page": 8, "level": 3}}]], "page": 9, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.3 Utilization of Warrants  \nOut of the total warrants of UGX.26,669,406,116 availed during the year, I  \nadvised the UGX.24,862,231,390 was utilized by the entity resulting in un-utilized Accounting Officer to warrants of UGX.1,807,174,726 representing utilization of 99% as shown in engage MoPS on the table below;  \nlifting the ban on recruitment to enable Programme Warrants Utilization of %age wage utilisation. (UGX) warrants perfor  \nmance  \nAgro-industrialization 1,326,975,380 1,161,270,865 88  \nCommunity mobilization and 6,035,629 6,035,542 100  \nmind-set change  \nDevelopment plan 275,215,916 270,259,736 98  \nimplementation  \nGovernance and security \\_ 922,276,064 919,580,107 100  \nHuman capital development 20,227,770,988 18,832,337,227 93  \nIntegrated transport 418,797,782 388,267,683 93  \ninfrastructure and  \nNatural resources, 547,183,973 533,976,345 98  \nenvironment, climate  \nChange, land and water  \nmanagement  \nServices  \nPrivate sector development 85,158,192 63,956,928 75  \nPublic sector transformation 2,857,292,192 2,683,847,395 90  \nTourism development 2,700,000 2,699,562 100  \nTotal 26,669,406,11 24,862,231,39 93  \n6  \n0 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants \n\\| Programme Warrants Activities Reason for the not affected by underutilization of Utilized the unde r warrants  \nutilization  \n1 Agro- 165,704,515 Recruitment Unspent Balance was industrializatio  \nwage is due to under n staffing in the department.  \n2 Development 4,956,180 Recruitment The District Did not plan  \nof a District attract District Planner implementatio  \nPlanner \nNo Observation Recommendation climate \\| department and failure  \nto attract HoD  \nPrivate sector 21,201,264 Recruitment Unspent Balance was  \ndevelopment  \nwage is due to under  \nstaffing in the  \ndepartment.  \n7 Public sector 173,444,797 Recruitment Unspent Balance was", "metadata": {"headings": [{"headings_0": {"content": "qua", "page": 8, "level": 1}}, {"headings_1": {"content": "qua o\u0131ny ua puej Ja]eM AYA Jopas And 40}Das w\u0131oysuen wdojsaap", "page": 8, "level": 3}}, [{"headings_0": {"content": "qua", "page": 8, "level": 1}}, {"headings_1": {"content": "qua o\u0131ny ua puej Ja]eM AYA Jopas And 40}Das w\u0131oysuen 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"heading"}}, {"content": "Programm Activity Sourc Total Pictorial | Summary of Audit", "metadata": {"headings": [{"headings_0": {"content": "Programm Activity Sourc Total Pictorial | Summary of Audit", "page": 12, "level": 3}}, {"headings_1": {"content": "aie", "page": 10, "level": 1}}], "page": 12, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014  \ne details e of expenditur evidence findings conclusion funds \\|e (UGX) (Time,  \n\u2018Bns  \nQuality,  \nQuantity,  \nCost and Functionalit \nIntegrated Light URF 6,000,000 Pothole The planned Transport grading of  \npatching, activities Infrastructur Bukinda-  \nGrading, Spot were  \ne And Rwakijuma  \ngravelling and implemente Services Road 6Km  \nDrainage d.  \nworks were  \ndone as per  \nthe work plan.  \nLight 17,000,000 Pothole The planned grading of patching, activities Kashambya  \nGrading, Spot were", "metadata": {"headings": [{"headings_0": {"content": "Programm Activity Sourc Total Pictorial | Summary of Audit", "page": 12, "level": 3}}, {"headings_1": {"content": "aie", "page": 10, "level": 1}}, [{"headings_0": {"content": "Programm Activity Sourc Total Pictorial | Summary of Audit", "page": 12, "level": 3}}, {"headings_1": {"content": "aie", "page": 10, "level": 1}}]], "page": 12, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- gravelling and implemente Road 17Km Drainage d. works were  \ndone as per  \nthe work plan.  \nConstructio 33,500,000 Construction The planned n of  \nof concrete activities Bucundura- base, were Rugoma construction implemente Bridge of walls d.", "metadata": {"headings": [{"headings_0": {"content": "Programm Activity Sourc Total Pictorial | Summary of Audit", "page": 12, "level": 3}}, {"headings_1": {"content": "aie", "page": 10, "level": 1}}], "page": 12, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "involving", "metadata": {"headings": [{"headings_0": {"content": "involving", "page": 12, "level": 1}}, {"headings_1": {"content": "Programm Activity Sourc Total Pictorial | Summary of Audit", "page": 12, "level": 3}}], "page": 12, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "with the relevant genuine reasons which included study leave abroad, staff who  \nstakeholders to had no National IDs at the time of validation.  \nensure prompt ii. Thirty-seven (37) employees were confirmed to have exited  \nupdates of the the District due to: death, dismissal, abscondment, retirement,  \npayroll going transfer of service, and those who are known to the forward.  \nA Accounting Officer but failed to appear for validation without  \nfollow-up of the justification. affected staff should  \nc) 4 individuals whose names were not on the District's payroll by  \nimmediately be June 2023, appeared for the validation exercise. These made  \nby individuals were included on the validated payroll, upon  \nmanagement so confirmation by the Accounting Officer regarding their status.  \nas to have them access \nthe The Accounting Officer explained that this was because these 3", "metadata": {"headings": [{"headings_0": {"content": "involving", "page": 12, "level": 1}}, {"headings_1": {"content": "Programm Activity Sourc Total Pictorial | Summary of Audit", "page": 12, "level": 3}}, [{"headings_0": {"content": "involving", "page": 12, "level": 1}}, {"headings_1": {"content": "Programm Activity Sourc Total Pictorial | Summary of Audit", "page": 12, "level": 3}}]], "page": 14, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], "page": 14, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "employees were newly recruited and one had absconded hence  \ndelayed access to payroll. Management has promised to ensure that e To engage the they access the payroll as soon as possible and receive their salaries  \naffected staff and for those months.  \nensure that employee records are duly updated and brought to the attention of the Ministry of Public Service within a specified timeline  \nfor appropriate  \naction.  \n2.3 Inconsistencies in Employee Details \nI advised the A total of 144 employees on the payroll had inconsistencies in their Accounting Officer to dates of birth, captured in the payroll and data captured by NIRA on engage the affected the National IDs. The information is critical in the identification of an \nstaff and ensure that individual.  \nemployee records are duly updated and Inconsistent information undermines the integrity of the District\u2019s brought to the records and may complicate the employee service history and attention of the retirement procedures. Where the errors in dates of birth increase Ministry of Public the length of service, it may lead to the irregular extension of Service within a employee service. \nspecified timeline for appropriate action. The Accounting Officer attributed this to the fact that the employees \na) 1,051.employee records were captured on wrong scale/notches \nmonthly basis to ..  \nleading to an underpayment of UGX.20,682,580 and ensure that overpayment of UGX.7,163,066. \nsalaries are paid accurately as per A total of 16 employees were not paid salary amounting to \nthe salary scales UGX.33,032,559 in the period under review leading to arrears \nand budget for annual salary Over-remittance of UGX.71,799,694 of statutory deductions \nincrements were made by the entity during the period. \nwhere necessary. In addition, the Over-remittance of UGX.741,496 and under-remittance of IPPS system UGX.5,550,581 of non-statutory deductions were made by the \nshould be entity during the period. \nreviewed to automate the The Accounting Officer attributed it to the upload of deduction \nincrements since interface files which were automatically generated from the IPPS \nthey are based which led to the over remittance and of which management had no \non individual control over. appointment anniversaries. Furthermore,", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "involving", "page": 12, "level": 1}}]], "page": 14, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "overpaid", "metadata": {"headings": [{"headings_0": {"content": "overpaid", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], "page": 15, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "amounts should be recovered from  \nbeneficiaries, while", "metadata": {"headings": [{"headings_0": {"content": "overpaid", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], "page": 15, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "underpayments", "metadata": {"headings": [{"headings_0": {"content": "underpayments", "page": 15, "level": 1}}, {"headings_1": {"content": "overpaid", "page": 15, "level": 1}}], "page": 15, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "should \nbe budgeted for and", "metadata": {"headings": [{"headings_0": {"content": "underpayments", "page": 15, "level": 1}}, {"headings_1": {"content": "overpaid", "page": 15, "level": 1}}, [{"headings_0": {"content": "underpayments", "page": 15, "level": 1}}, {"headings_1": {"content": "overpaid", "page": 15, "level": 1}}]], "page": 15, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "paid.", "metadata": {"headings": [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "underpayments", "page": 15, "level": 1}}], "page": 15, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 17, "level": 1}}, {"headings_1": {"content": "paid.", "page": 15, "level": 1}}], "page": 17, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of VIP latrine \nPiped Water Sub-Grant (UgIFT Extension of water \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 17, "level": 1}}, {"headings_1": {"content": "paid.", "page": 15, "level": 1}}, [{"headings_0": {"content": "component)", "page": 17, "level": 1}}, {"headings_1": {"content": "paid.", "page": 15, "level": 1}}], [{"headings_0": {"content": "component)", "page": 17, "level": 1}}, {"headings_1": {"content": "paid.", "page": 15, "level": 1}}]], "page": 17, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "component)", "page": 17, "level": 1}}], "page": 17, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "iF BEE", "metadata": {"headings": [{"headings_0": {"content": "iF BEE", "page": 21, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 6}}], "page": 21, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 25, "level": 6}}, {"headings_1": {"content": "iF BEE", "page": 21, "level": 3}}], "page": 25, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As a result, I was unable to analyse and confirm planned and actual outputs in relation to mobilization, awareness, farm visits, demonstrations and farm field schools as required by the guidelines. \nFailure to quantify activities negatively affects the delivery of services and contradicts the purpose of budgeting. \nThe Accounting Officer explained this was because the new version of PBS does not cater for the charge codes in the guidelines for Micro scale Irrigation. The Charge codes provided in the guidelines relate to the old version of PBS which is no longer applicable since it was upgraded. \nRecommendation  \nI advised the Accounting Officer to bring this matter to the attention of MoWE and MoFPED for alignment of the Grant expenditure with the new chart of Accounts codes. \nconsistent with the financial statements or my knowledge obtained in the audit, or otherwise..  \n. \\_.. ..... appears to be materially misstated. If, based on the work I have performed, I conclude that  \nthere is a material misstatement of this other information; I am required to report that fact.  \nI have nothing to report in this regard. \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Rukiga District. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 25, "level": 6}}, {"headings_1": {"content": "iF BEE", "page": 21, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 25, "level": 6}}, {"headings_1": {"content": "iF BEE", "page": 21, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 25, "level": 6}}, {"headings_1": {"content": "iF BEE", "page": 21, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 25, "level": 6}}, {"headings_1": {"content": "iF BEE", "page": 21, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 25, "level": 6}}, {"headings_1": {"content": "iF BEE", "page": 21, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 25, "level": 6}}, {"headings_1": {"content": "iF BEE", "page": 21, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 25, "level": 6}}, {"headings_1": {"content": "iF BEE", "page": 21, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 25, "level": 6}}, {"headings_1": {"content": "iF BEE", "page": 21, "level": 3}}]], "page": 25, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 25, "level": 6}}, {"headings_1": {"content": "iF BEE", "page": 21, "level": 3}}], "page": 26, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "household level.", "metadata": {"headings": [{"headings_0": {"content": "household level.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 6}}], "page": 29, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 2}}, {"headings_1": {"content": "household level.", "page": 29, "level": 1}}], "page": 30, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the e \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.  \ne 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.  \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative e \ninternal control systems.  \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \n\\_SN\\_.\\_ \\|.Governance Observations Recommendation .  \n\\_.....\\|.. Structure \nSACCO  \n10 sampled SACCOs did not have I advised the Accounting Committees and functional Production subcommittees, Officer to ensure PDM sub Sub Committees Marketing subcommittees, Business committees are put in Development services subcommittees place to support the and Finance and Investment current stage of the pillar subcommittees.", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 2}}, {"headings_1": {"content": "household level.", "page": 29, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 2}}, {"headings_1": {"content": "household level.", "page": 29, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 2}}, {"headings_1": {"content": "household level.", "page": 29, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 2}}, {"headings_1": {"content": "household level.", "page": 29, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 2}}, {"headings_1": {"content": "household level.", "page": 29, "level": 1}}]], "page": 30, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], "page": 31, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to fully constitute the Core implementation team negatively affects mobilization, sensitization, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to the lack of \nappropriate oversight. \nThe Accounting Officer explained that the SACCOs had just been formed and were still on probation period and could not have all sub-committees formed \nthough there are some SACCOs which had taken off, for instance the Marketing subcommittee is formed for the SACCOs \nthat have already started production. The only sub-committee formed was loans committee which is functional and \napplicable to all SACCOs. \n4.5.3.4 Review of Training Implementation Activities  \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \nAfter 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. \nI made the following observations;  \nSN \\| Nature of training \\| Observations  \nRecommendation \n", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}, [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}]], "page": 31, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of the ToTs The training of trainers (Core Implementation team) I advised the Accounting to", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], "page": 31, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "A535 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) \nunder PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of e \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its oe \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development e \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The e \npurpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \ne The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was e \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nNature of Observations Recommendation registration \n", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}, [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}]], "page": 32, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM I noted that all of the 10 sampled SACCOs I advised the SACCOs Under the were not licensed to take on the business of Accounting Officer to Microfinance  \nlending under Microfinance Institutions engage with the PDM Institutions Money money lenders act as detailed in appendix Secretariat for further Lenders Act 6 (a)  \nguidance on this matter  \nAs a result, enforcement of recovery of PRF  \nfrom beneficiaries by the PDM SACCOs may  \nbe legally challenged leading to loss of  \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], "page": 32, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The  \nOfficer \n4.5.3.6 Transfer of PRF to un-licensed SACCOs.  \n.  \nSection 36(1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 states that a SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nI noted that all of the 10 sampled SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in the table below; \n4.5.3.7 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth e", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}, [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}]], "page": 32, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"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.  \noe Each 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.  \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the oe \nPDMIS, be a member of a PDM Enterprise Group: that is a member of the PDM SACCO. \ne All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise and attended LCi  \nafter 5th June \nfurther support on this", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}, [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}], [{"headings_0": {"content": "implementation", "page": 31, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 2}}]], "page": 33, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of recourse in form of insurance will matter.", "metadata": {"headings": [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}], "page": 34, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nThe Accounting Officer explained that the entity was not provided guidelines from the PDM Secretariat on how to obtain agricultural insurance policies however management will make follow-up on the issue to have it addressed.", "metadata": {"headings": [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}, [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}]], "page": 34, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.5.8 Utilization of PRF at Household Level  \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures like seeds, fertilisers, acaricides, veterinary drugs etc.  \n4.5.8.1 Project implementation  \nI reviewed loan files and carried out physical inspections where I observed the following; \n5 beneficiaries in the 5 sampled PDM SACCOs had implemented projects. oe \noe 5 beneficiaries in the 5 sampled PDM SACCOs had existent projects, details are shown in the table below; \nName of Name of Loan Loan Proje Status of the SACCO PRF Amount Amoun ct project benefici as per \\|t as fund  \nary SACCO per ed  \nrecords househ  \nold  \neviden \nce  \nprovid  \ned  \nKarorwa KARORW Kakuru 1,000,0 Diary All Parish A \u2014 Narisesio 00 @  \nbeneficia BUKINDA Tumwesig each ries PDM yire Loy 100,000,  \nhave  \n000  \nSACCO  \nexistenc \ne projects \njpenetic\u00ae N \nwe -", "metadata": {"headings": [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}, [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}, {"headings_1": {"content": "implementation", "page": 31, "level": 1}}]], "page": 34, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ir \\", "metadata": {"headings": [{"headings_0": {"content": "Ir \\", "page": 35, "level": 2}}, {"headings_1": {"content": "Lack of recourse in form of insurance will matter.", "page": 34, "level": 5}}], "page": 35, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Zara", "metadata": {"headings": [{"headings_0": {"content": "Zara", "page": 35, "level": 3}}, {"headings_1": {"content": "Ir \\", "page": 35, "level": 2}}], "page": 35, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ existence \nte", "metadata": {"headings": [{"headings_0": {"content": "Zara", "page": 35, "level": 3}}, {"headings_1": {"content": "Ir \\", "page": 35, "level": 2}}, [{"headings_0": {"content": "Zara", "page": 35, "level": 3}}, {"headings_1": {"content": "Ir \\", "page": 35, "level": 2}}]], "page": 35, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 36, "level": 6}}, {"headings_1": {"content": "Zara", "page": 35, "level": 3}}], "page": 36, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue  \nSource Approved budget Actual Variance Collections  \nLocal Services Tax 130,000,000 94,331,800 35,668,200 Land fees 4,000,000 3,317,500 682,500 Business Licenses 37,000,000 21,327,250 15,672,750 Other tax revenues \n2,000,000 105,500 1,894,500 Non-Tax Revenues  \nSale of goods and services \n21,860,000 4,547,250 17,312,750 \\| Administrative fees and licenses 46,400,000 41,559,261 4,840,739 6 \\_\\| Total Revenue  \n241,260,000 165,188,561 76,071,439 \nAppendix 2: Lack of appropriate performance indicators and targets in the work lans  \nKey  \nperforman \nCon  \nce clus Con indicator( ion clus s) at ion (Measure) Acti at vity Out Note: Lev put KPIs Pla el leve could be nne Are there I numbers d clear targets (Ful (Ful Focus/ or Tar and ly ly Themat percentag get performance Qua Qua PIAP \nic area \ne e.g for indicators to ntifi ntifi (Program and number the measure ed/ ed/ Implement other completed Fina performance Not Not ation capital or ncia quantification fully fully Action \nproject  \nPlan) s/progr Activiti \npercentag \\| ? (Yes/No) If Qua Qua e  \nno \ngive the ifi ntifi Output ams es completed reason ed) (A)\\_\\_\\| (B) (Cc) (D) (E) (F) (6) (H) \\| (K) 1202030502-  \nBasic \n5- Requirement 320160 Stance Ss and - VIP 01- Minimum Tertiar latrine 12- Educa standards y at HUMAN tion,S met by Educati Educatio Muhang CAPITAL ports schools and on n Grant a \nFully Fully DEVELOP and training Service - Former kitabura  \nquan quan MEN ENT institutions s 2 \nskills : ee SFG p/s Yes tified : tified oi \nStance VIP latrine", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 36, "level": 6}}, {"headings_1": {"content": "Zara", "page": 35, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 36, "level": 6}}, {"headings_1": {"content": "Zara", "page": 35, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 6}}, {"headings_1": {"content": "Zara", "page": 35, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 6}}, {"headings_1": {"content": "Zara", "page": 35, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 6}}, {"headings_1": {"content": "Zara", "page": 35, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 6}}, {"headings_1": {"content": "Zara", "page": 35, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 6}}, {"headings_1": {"content": "Zara", "page": 35, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 6}}, {"headings_1": {"content": "Zara", "page": 35, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 6}}, {"headings_1": {"content": "Zara", "page": 35, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 6}}, {"headings_1": {"content": "Zara", "page": 35, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 6}}, {"headings_1": {"content": "Zara", "page": 35, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 6}}, {"headings_1": {"content": "Zara", "page": 35, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 6}}, {"headings_1": {"content": "Zara", "page": 35, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 6}}, {"headings_1": {"content": "Zara", "page": 35, "level": 3}}]], "page": 36, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Aung uenb", "metadata": {"headings": [{"headings_0": {"content": "Aung uenb", "page": 37, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 36, "level": 6}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A\u0131\u0131n uenb pay Ayn4 uenb paun", "metadata": {"headings": [{"headings_0": {"content": "Aung uenb", "page": 37, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 36, "level": 6}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Alin uenb pay Ang ij uenb", "metadata": {"headings": [{"headings_0": {"content": "Alin uenb pay Ang ij uenb", "page": 37, "level": 5}}, {"headings_1": {"content": "Aung uenb", "page": 37, "level": 1}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aung uenb pey Aung uenb payn Aung uenb 4-7 Ana uenb paun", "metadata": {"headings": [{"headings_0": {"content": "Aung uenb pey Aung uenb payn Aung uenb 4-7 Ana uenb paun", "page": 37, "level": 1}}, {"headings_1": {"content": "Alin uenb pay Ang ij uenb", "page": 37, "level": 5}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Aung uenb pey Aung uenb payn Aung uenb 4-7 Ana uenb paun", "page": 37, "level": 1}}, {"headings_1": {"content": "Alin uenb pay Ang ij uenb", "page": 37, "level": 5}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Aling uenb payn Aling uenb payn Aung uenb payn Aung uenb pay", "metadata": {"headings": [{"headings_0": {"content": "Aling uenb payn Aling uenb payn Aung uenb payn Aung uenb pay", "page": 37, "level": 1}}, {"headings_1": {"content": "Aung uenb pey Aung uenb payn Aung uenb 4-7 Ana uenb paun", "page": 37, "level": 1}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SOX Sa Sok SoA SOX SOA \\| \ni \n\\\\  \n\\| \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "Aling uenb payn Aling uenb payn Aung uenb payn Aung uenb pay", "page": 37, "level": 1}}, {"headings_1": {"content": "Aung uenb pey Aung uenb payn Aung uenb 4-7 Ana uenb paun", "page": 37, "level": 1}}, [{"headings_0": {"content": "Aling uenb payn Aling uenb payn Aung uenb payn Aung uenb pay", "page": 37, "level": 1}}, {"headings_1": {"content": "Aung uenb pey Aung uenb payn Aung uenb 4-7 Ana uenb paun", "page": 37, "level": 1}}], [{"headings_0": {"content": "Aling uenb payn Aling uenb payn Aung uenb payn Aung uenb pay", "page": 37, "level": 1}}, {"headings_1": {"content": "Aung uenb pey Aung uenb payn Aung uenb 4-7 Ana uenb paun", "page": 37, "level": 1}}], [{"headings_0": {"content": "Aling uenb payn Aling uenb payn Aung uenb payn Aung uenb pay", "page": 37, "level": 1}}, {"headings_1": {"content": "Aung uenb pey Aung uenb payn Aung uenb 4-7 Ana uenb paun", "page": 37, "level": 1}}]], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "njeyeAn", "metadata": {"headings": [{"headings_0": {"content": "njeyeAn", "page": 37, "level": 3}}, {"headings_1": {"content": "Aling uenb payn Aling uenb payn Aung uenb payn Aung uenb pay", "page": 37, "level": 1}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nijsuoD jo epumng anne JOOYDS", "metadata": {"headings": [{"headings_0": {"content": "njeyeAn", "page": 37, "level": 3}}, {"headings_1": {"content": "Aling uenb payn Aling uenb payn Aung uenb payn Aung uenb pay", "page": 37, "level": 1}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "s/d", "metadata": {"headings": [{"headings_0": {"content": "s/d", "page": 37, "level": 2}}, {"headings_1": {"content": "njeyeAn", "page": 37, "level": 3}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "epumng nfryemy weysey punang Igeyay punang zai0yy gru&N geyay ZaJOYI n[uemy = ANINnWO", "metadata": {"headings": [{"headings_0": {"content": "epumng nfryemy weysey punang Igeyay punang zai0yy gru&N geyay ZaJOYI n[uemy = ANINnWO", "page": 37, "level": 3}}, {"headings_1": {"content": "s/d", "page": 37, "level": 2}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uol pees", "metadata": {"headings": [{"headings_0": {"content": "uol pees", "page": 37, "level": 4}}, {"headings_1": {"content": "epumng nfryemy weysey punang Igeyay punang zai0yy gru&N geyay ZaJOYI n[uemy = ANINnWO", "page": 37, "level": 3}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "peoy ug -eAq peoy uyzr uone} -eun wobny ebpig DIESEN WIS uone} abpug Siayoul", "metadata": {"headings": [{"headings_0": {"content": "peoy ug -eAq peoy uyzr uone} -eun wobny ebpig DIESEN WIS uone} abpug Siayoul", "page": 37, "level": 3}}, {"headings_1": {"content": "uol pees", "page": 37, "level": 4}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "je ei", "metadata": {"headings": [{"headings_0": {"content": "peoy ug -eAq peoy uyzr uone} -eun wobny ebpig DIESEN WIS uone} abpug Siayoul", "page": 37, "level": 3}}, {"headings_1": {"content": "uol pees", "page": 37, "level": 4}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ae", "metadata": {"headings": [{"headings_0": {"content": "Ae", "page": 37, "level": 2}}, {"headings_1": {"content": "peoy ug -eAq peoy uyzr uone} -eun wobny ebpig DIESEN WIS uone} abpug Siayoul", "page": 37, "level": 3}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eu! ein \\| jo S -0 ale Jo ei 010 ve e o 9 \n4419N Aseyup) (a\u0131npn VvaNnvon \\|", "metadata": {"headings": [{"headings_0": {"content": "Ae", "page": 37, "level": 2}}, {"headings_1": {"content": "peoy ug -eAq peoy uyzr uone} -eun wobny ebpig DIESEN WIS uone} abpug Siayoul", "page": 37, "level": 3}}, [{"headings_0": {"content": "Ae", "page": 37, "level": 2}}, {"headings_1": {"content": "peoy ug -eAq peoy uyzr uone} -eun wobny ebpig DIESEN WIS uone} abpug Siayoul", "page": 37, "level": 3}}]], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "avow ann", "metadata": {"headings": [{"headings_0": {"content": "avow ann", "page": 37, "level": 2}}, {"headings_1": {"content": "Ae", "page": 37, "level": 2}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "200021 Joddns ad!Alas 200092 plysiq ueqin pue wwoJ Aun ssaoy peoy aquiew aoueu", "metadata": {"headings": [{"headings_0": {"content": "200021 Joddns ad!Alas 200092 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"heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "IT", "page": 37, "level": 1}}, {"headings_1": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}], "page": 37, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NMENT, nt collected and s,  \n\\|  \n=  \nCLIMATE  \nassessed  \nCHANGE,  \nLAND  \nAND  \nWATER  \n\\|  \nNot Not Rural quan quan \\| Water No tified tified 01-  \nInstit  \nutiona  \nI  \nStren  \ngtheni 01040701- 010009  \nng Demand = Transfe  \nand driven Resear rs To  \nO1-Agro- Coord agriculture ch Parishe  \nNot Not Industrial inatio technologies Partner s and  \nquan quan ization n developed ships PDM wards  \nYes tified\\_\\| tified Training  \nfish  \nfarmers  \naround  \nthe  \nDistrict  \nin  \nproper  \nfishing Not Not technol quan quan n ogies. Yes tified tified Number of  \n30 environmen Fully Fully environ t activities  \nquan ment conducted  \n25  \nlivelihoo Number of  \nd  \nlivelihood  \nsupport support  \nprogra programme  \nmme sub Not Not sub projects quan quan projects funded Yes tified tified \nAppendix 3: Utilization of the Wage Budget  \nDepartment Approved En Suppleme Revised Warrants Payments Unspent fo Name udget ntary ucx. Budget UGX. UGX. B au UGX. UGX. UGX. Administration 695,503,432 81,464,893 776,968,325 776,968,325 752,873,856 24,094,469 Finance 107,178,000 0 107,178,000 107,178,000 107,124,383 53,617 Statutory Bodies 149,272,000 20,804,217 170,076,217 170,076,217 169,582,795 = 493,422 \\| Production 749,900,000 162,600,000 912,500,000 912,500,000 746,795,594 age \nTrade and Industry 67,216,125 \n67,216,125 \\|.. 67,216,125 46,015,540 21,200,585 15,868,483 2,619,658, 18,488,141 18,488,141 16,897,242 1,590,899 TOTALS  \n,646 ,935 \u201a935 \u201a873 \u201a062 \nAppendix 4: Ali nment of LG bud gets to the PDM  \nWere priorities Were the For priorities that are Were the Remarks received from priorities supposed to be priorities to be  \nthe Sub incorporated implemented by implemented  \nCounties/ in the HLG MDAs; Were they by MDAs  \nDivision for Budget? communicated to the incorporated in  \nincorporation in (Yes/No) respective MDAs for the HLG  \nthe HLG Budget?  \napproval and budget?  \n(Yes/No) allocation of (Yes/No.)  \nresources? (Yes/No  \nRwamucucu subcounty. Kilaraka Fort", "metadata": {"headings": [{"headings_0": {"content": "IT", "page": 37, "level": 1}}, {"headings_1": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}, [{"headings_0": {"content": "IT", "page": 37, "level": 1}}, {"headings_1": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}], [{"headings_0": {"content": "IT", "page": 37, "level": 1}}, {"headings_1": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}], [{"headings_0": {"content": "IT", "page": 37, "level": 1}}, {"headings_1": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}], [{"headings_0": {"content": "IT", "page": 37, "level": 1}}, {"headings_1": {"content": "jndog WeeH Ages eueW swa\u00df suery jessy awiab", "page": 37, "level": 2}}]], "page": 39, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "bridge.", "metadata": {"headings": [{"headings_0": {"content": "bridge.", "page": 40, "level": 1}}, {"headings_1": {"content": "IT", "page": 37, "level": 1}}], "page": 40, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Grading of Nyungu- Nyakagabagaba raod.  \nExtension of Ibumba GFS. \nKamwezi subcounty. Nyakabungo- Nymabare  \nRoad (4.5) road. Construction of slaughter slan at Rwamatunguru market. \nKashambya", "metadata": {"headings": [{"headings_0": {"content": "bridge.", "page": 40, "level": 1}}, {"headings_1": {"content": "IT", "page": 37, "level": 1}}, [{"headings_0": {"content": "bridge.", "page": 40, "level": 1}}, {"headings_1": {"content": "IT", "page": 37, "level": 1}}], [{"headings_0": {"content": "bridge.", "page": 40, "level": 1}}, {"headings_1": {"content": "IT", "page": 37, "level": 1}}]], "page": 40, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "subcounty", "metadata": {"headings": [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}, {"headings_1": {"content": "bridge.", "page": 40, "level": 1}}], "page": 40, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Extension of Kabisha GFS Nyamishamba- Kisizi road. \nMuhanga TC Nyakanengo - Butare \u2014Buzoba road submitted. Phasesd \nKashaka Kabumbiro road. \nBukinda  \nGrading of Rwekyakara - Nyampiki road. Rwatamakara - Omwimasiro \nof the Parish Development Committees  \nthe Were Did the PDC Did the PDC Were  \nmembersh quarter prepare prepare quarterly much ks ip of the ly parish parish 5 performa funding Parish meetin priorities year plan as nce was Developm gs and action stipulated reports receive ent held? plans for Annex 2 prepared? d for committee the FY structure of the PDC (PDC) 2022/2023 the parish activitie include as per plan of the s? those Annex 1 Governance  \nstipulated format of and  \nin the parish Administrat  \nguidelines priorities of ion pillar", "metadata": {"headings": [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}, {"headings_1": {"content": "bridge.", "page": 40, "level": 1}}, [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}, {"headings_1": {"content": "bridge.", "page": 40, "level": 1}}], [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}, {"headings_1": {"content": "bridge.", "page": 40, "level": 1}}], [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}, {"headings_1": {"content": "bridge.", "page": 40, "level": 1}}], [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}, {"headings_1": {"content": "bridge.", "page": 40, "level": 1}}]], "page": 40, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the operational Governance manual, (Includes and Feb. 2022? LC II Administrat Chairperso ion pillar  \nn, Parish operational  \nChief,", "metadata": {"headings": [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}, {"headings_1": {"content": "bridge.", "page": 40, "level": 1}}], "page": 41, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "manual, Parish Feb. 2022? Chairperso  \nn of the \nwomen Council, Parish Chairperso n of the", "metadata": {"headings": [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}, {"headings_1": {"content": "bridge.", "page": 40, "level": 1}}, [{"headings_0": {"content": "subcounty", "page": 40, "level": 1}}, {"headings_1": {"content": "bridge.", "page": 40, "level": 1}}]], "page": 41, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "youth", "metadata": {"headings": [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], "page": 41, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Council, Parish Chairperso n \nof \npersons with Disability Council, Chairperso \nunder sec. \\| 25(4)  \nthe \nNational Council for older \nPersons  \nAct, 2013)  \nKARORWA YES YES YES YES 1,000,00 PDC", "metadata": {"headings": [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}, [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}]], "page": 41, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 0@4 prepare BUKINDA d parish PDM  \nprioritie SACCO  \nSs.", "metadata": {"headings": [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], "page": 42, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "KANDAGO YES YES YES YES YES 1,000,00 PDC = 0@4 prepare BUKIINDA d parish PDM  \nprioritie SACCO  \nS. \nKASHEKYE 1,000,00 PDC 0@4 prepare KAMWEZI d parish PDM  \nprioritie SACCO  \nSs. \nKIBANDA YES YES YES YES YES 1,000,00 PDC \u2014 \nKAMWEZI 0@4 prepare PDM d parish SACCO  \nprioritie S. \nNYARURA YES YES YES YES YES 1,000,00 PDC MBI =  \n0@4 prepare RWAMUCU d parish CU PDM prioritie SACCO  \nS. \nIBUMBA - YES YES YES YES YES 1,000,00 PDC RWAMUCU 0@4 prepare CU PDM  \nd parish SACCO  \nprioritie \nS. \nKITANGA 1,000,00 PDC \u2014 \nKASHAMBY 0@4 prepare A PDM \nd parish SACCO  \nprioritie S. \nRUTENGYE 1,000,00 PDC 0@4 prepare KASHAMBY d parish A PDM prioritie SACCO  \nS \nMUHANGA YES YES  \nYES 1,000,00 PDC = 0@4 prepare \nName, .\\| Name.. E  \nregistered under  \n4 Microfinance  \nInstitutions money  \nlenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}, [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}], [{"headings_0": {"content": "youth", "page": 41, "level": 1}}, {"headings_1": {"content": "subcounty", "page": 40, "level": 1}}]], "page": 42, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}, {"headings_1": {"content": "youth", "page": 41, "level": 1}}], "page": 43, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1, RUKIGA Karorwa KARORWA - NO  \nNot registered under DLG Parish BUKINDA PDM SACCO  \nMicrofinance Institutions. \n", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}, {"headings_1": {"content": "youth", "page": 41, "level": 1}}, [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}, {"headings_1": {"content": "youth", "page": 41, "level": 1}}]], "page": 43, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. RUKIGA Kandago \\| KANDAGO -\\| NO  \nNot registered under DLG Parish BUKIINDA PDM  \nMicrofinance Institutions.  \n\\|  \nSACCO\n3. RUKIGA Kashekye KASHEKYE - NO  \nNot registered under DLG Parish \\| KAMWEZI PDM  \nMicrofinance Institutions. SACCO\n4. RUKIGA Kibanda KIBANDA \u2014 KAMWEZI NO  \nNot registered under DLG Parish PDM SACCO  \nMicrofinance Institutions.", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}, {"headings_1": {"content": "youth", "page": 41, "level": 1}}], "page": 43, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}, {"headings_1": {"content": "youth", "page": 41, "level": 1}}], "page": 43, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. RUKIGA Nyarura NYARURAMBI - NO  \nNot registered under DLG mbi RWAMUCUCU PDM  \nMicrofinance Institutions.  \nhe parish SACCO\n6. RUKIGA Ibumba IBUMBA - NO  \nNot registered under a DLG Parish RWAMUCUCU PDM Microfinance Institutions. SACCO\n7. RUKIGA Kitanga KITANGA - NO  \nNot registered under DLG Parish KASHAMBYA PDM  \nMicrofinance Institutions. SACCO\n8. RUKIGA Rutengye RUTENGYE -\\| NO  \nNot registered under DLG Parish KASHAMBYA PDM Microfinance Institutions. SACCO\n9. RUKIGA M\u0131 Muhanga MUHANGA NO Not registered under -  \nDLG Central MUHANGA T/C PDM  \nMicrofinance Institutions. SACCO\n10. RUKIGA Mparo CENTRAL \u2014 MPARO NO  \nNot registered under DLG Central T/C PDM SACCO  \nMicrofinance Institutions.  \nWard", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}, {"headings_1": {"content": "youth", "page": 41, "level": 1}}], "page": 43, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 6 (b): Functionality of SACCO committees and sub committees  \n: Na Superviso Executive Loan Sub Productio Market Business Finance Re me ry Committe committe n sub ing sub Development and m N of committe e e Committe Commi services sub investme ar SA \\|e  \ne ttee Committee nt sub ks cc  \nCommitte  \noO  \ne  \nWa Is Wa Is Wa Is Wa Is  \nIs Wa Is  \ns it the s it the s it the s it the  \nthe s it the  \nCo co Co co Co co Co co Co com Co co Co co nsti m nsti m nsti m nsti m nsti mitte nsti m nsti m  \ntut mit tut mit tut mit tut mit tut \\|e tut mit tut mit ed? tee ed? tee ed? tee ed? tee ed? oper ed? tee ed? tee (ye ope (ye ope (ye (ye  \nation \nLON LON LON LON LON I", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}, {"headings_1": {"content": "youth", "page": 41, "level": 1}}, [{"headings_0": {"content": "(Yes/No)", "page": 43, "level": 5}}, {"headings_1": {"content": "youth", "page": 41, "level": 1}}]], "page": 43, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON ON} ON] ON ON", "metadata": {"headings": [{"headings_0": {"content": "ON ON} ON] ON ON", "page": 44, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 43, "level": 5}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I", "metadata": {"headings": [{"headings_0": {"content": "ON ON} ON] ON ON", "page": 44, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 43, "level": 5}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON L ON] L ON L ON L ON L", "metadata": {"headings": [{"headings_0": {"content": "ON L ON] L ON L ON L ON L", "page": 44, "level": 2}}, {"headings_1": {"content": "ON ON} ON] ON ON", "page": 44, "level": 1}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tv", "metadata": {"headings": [{"headings_0": {"content": "Tv", "page": 44, "level": 2}}, {"headings_1": {"content": "ON L ON] L ON L ON L ON L", "page": 44, "level": 2}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON ON] ON", "metadata": {"headings": [{"headings_0": {"content": "ON ON] ON", "page": 44, "level": 2}}, {"headings_1": {"content": "Tv", "page": 44, "level": 2}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3dO LVA NOI W SdO iva NOI W", "metadata": {"headings": [{"headings_0": {"content": "3dO LVA NOI W SdO iva NOI W", "page": 44, "level": 1}}, {"headings_1": {"content": "ON ON] ON", "page": 44, "level": 2}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JdO LVA NOI IV", "metadata": {"headings": [{"headings_0": {"content": "3dO LVA NOI W SdO iva NOI W", "page": 44, "level": 1}}, {"headings_1": {"content": "ON ON] ON", "page": 44, "level": 2}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "S3A SHA S3A", "metadata": {"headings": [{"headings_0": {"content": "S3A SHA S3A", "page": 44, "level": 1}}, {"headings_1": {"content": "3dO LVA NOI W SdO iva NOI W", "page": 44, "level": 1}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LOFT 3dO va NOI W  \nAdO LVd NOI W", "metadata": {"headings": [{"headings_0": {"content": "S3A SHA S3A", "page": 44, "level": 1}}, {"headings_1": {"content": "3dO LVA NOI W SdO iva NOI W", "page": 44, "level": 1}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ddO LVA NOI W ddO Wa NOI W IdO VA NOI W", "metadata": {"headings": [{"headings_0": {"content": "ddO LVA NOI W ddO Wa NOI W IdO VA NOI W", "page": 44, "level": 1}}, {"headings_1": {"content": "S3A SHA S3A", "page": 44, "level": 1}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SSAA SAA SSA SAA 3d0 va NOI W  \nAdO Wd NOI W", "metadata": {"headings": [{"headings_0": {"content": "ddO LVA NOI W ddO Wa NOI W IdO VA NOI W", "page": 44, "level": 1}}, {"headings_1": {"content": "S3A SHA S3A", "page": 44, "level": 1}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AdO 1va NOI W IdO va NOI W", "metadata": {"headings": [{"headings_0": {"content": "AdO 1va NOI W IdO va NOI W", "page": 44, "level": 1}}, {"headings_1": {"content": "ddO LVA NOI W ddO Wa NOI W IdO VA NOI W", "page": 44, "level": 1}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S3A SAA SAA SHA JM = WM MW IZA Ad W OVS OD", "metadata": {"headings": [{"headings_0": {"content": "AdO 1va NOI W IdO va NOI W", "page": 44, "level": 1}}, {"headings_1": {"content": "ddO LVA NOI W ddO Wa NOI W IdO VA NOI W", "page": 44, "level": 1}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EDI NV va u vn MW IZA Qd A OVS OD", "metadata": {"headings": [{"headings_0": {"content": "EDI NV va u vn MW IZA Qd A OVS OD", "page": 44, "level": 3}}, {"headings_1": {"content": "AdO 1va NOI W IdO va NOI W", "page": 44, "level": 1}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8", "metadata": {"headings": [{"headings_0": {"content": "EDI NV va u vn MW IZA Qd A OVS OD", "page": 44, "level": 3}}, {"headings_1": {"content": "AdO 1va NOI W IdO va NOI W", "page": 44, "level": 1}}], "page": 44, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yu 98] ale jou ye OA os ow ns oO) w wu 99} Ole jou \u00bbe \u201c oS} ow ns oD w yw 22} aie jou ye aA oS ow ns oD uw 93 ale you pe an OS} au ns oD qu 99 oe jou ype", "metadata": {"headings": [{"headings_0": {"content": "yu 98] ale jou ye OA os ow ns oO) w wu 99} Ole jou \u00bbe \u201c oS} ow ns oD w yw 22} aie jou ye aA oS ow ns oD uw 93 ale you pe an OS} au ns oD qu 99 oe jou ype", "page": 45, "level": 3}}, {"headings_1": {"content": "EDI NV va u vn MW IZA Qd A OVS OD", "page": 44, "level": 3}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S \\| q s q s q w s q w s oN\\| L ON\\} L ON\\| i ON\\} L \nON ON] ON ON]", "metadata": {"headings": [{"headings_0": {"content": "yu 98] ale jou ye OA os ow ns oO) w wu 99} Ole jou \u00bbe \u201c oS} ow ns oD w yw 22} aie jou ye aA oS ow ns oD uw 93 ale you pe an OS} au ns oD qu 99 oe jou ype", "page": 45, "level": 3}}, {"headings_1": {"content": "EDI NV va u vn MW IZA Qd A OVS OD", "page": 44, "level": 3}}, [{"headings_0": {"content": "yu 98] ale jou ye OA os ow ns oO) w wu 99} Ole jou \u00bbe \u201c oS} ow ns oD w yw 22} aie jou ye aA oS ow ns oD uw 93 ale you pe an OS} au ns oD qu 99 oe jou ype", "page": 45, "level": 3}}, {"headings_1": {"content": "EDI NV va u vn MW IZA Qd A OVS OD", "page": 44, "level": 3}}]], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON| L ON] 1 ON| 1 ON] L", "metadata": {"headings": [{"headings_0": {"content": "ON| L ON] 1 ON| 1 ON] L", "page": 45, "level": 2}}, {"headings_1": {"content": "yu 98] ale jou ye OA os ow ns oO) w wu 99} Ole jou \u00bbe \u201c oS} ow ns oD w yw 22} aie jou ye aA oS ow ns oD uw 93 ale you pe an OS} au ns oD qu 99 oe jou ype", "page": 45, "level": 3}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00b0 oN| I ON| ON| ON]", "metadata": {"headings": [{"headings_0": {"content": "\u00b0 oN| I ON| ON| ON]", "page": 45, "level": 2}}, {"headings_1": {"content": "ON| L ON] 1 ON| 1 ON] L", "page": 45, "level": 2}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1\u201d AoN LON] A0ON A0ON", "metadata": {"headings": [{"headings_0": {"content": "\u00b0 oN| I ON| ON| ON]", "page": 45, "level": 2}}, {"headings_1": {"content": "ON| L ON] 1 ON| 1 ON] L", "page": 45, "level": 2}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON ON]| ON ON", "metadata": {"headings": [{"headings_0": {"content": "ON ON]| ON ON", "page": 45, "level": 2}}, {"headings_1": {"content": "\u00b0 oN| I ON| ON| ON]", "page": 45, "level": 2}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "f ON 1 | ON! 1 ON L ON L", "metadata": {"headings": [{"headings_0": {"content": "f ON 1 | ON! 1 ON L ON L", "page": 45, "level": 2}}, {"headings_1": {"content": "ON ON]| ON ON", "page": 45, "level": 2}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "cv", "metadata": {"headings": [{"headings_0": {"content": "cv", "page": 45, "level": 2}}, {"headings_1": {"content": "f ON 1 | ON! 1 ON L ON L", "page": 45, "level": 2}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON ON] ON ON", "metadata": {"headings": [{"headings_0": {"content": "cv", "page": 45, "level": 2}}, {"headings_1": {"content": "f ON 1 | ON! 1 ON L ON L", "page": 45, "level": 2}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mi", "metadata": {"headings": [{"headings_0": {"content": "mi", "page": 45, "level": 1}}, {"headings_1": {"content": "cv", "page": 45, "level": 2}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "340 ivy NOI IV  \n3dO]\\} ivy NOI W", "metadata": {"headings": [{"headings_0": {"content": "mi", "page": 45, "level": 1}}, {"headings_1": {"content": "cv", "page": 45, "level": 2}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "340 va NOI W 340 ivy NOI W", "metadata": {"headings": [{"headings_0": {"content": "340 va NOI W 340 ivy NOI W", "page": 45, "level": 1}}, {"headings_1": {"content": "mi", "page": 45, "level": 1}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SA SSA] SA SAA", "metadata": {"headings": [{"headings_0": {"content": "SA SSA] SA SAA", "page": 45, "level": 1}}, {"headings_1": {"content": "340 va NOI W 340 ivy NOI W", "page": 45, "level": 1}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3d0 va NOI Ww  \n3dO va NOI W", "metadata": {"headings": [{"headings_0": {"content": "SA SSA] SA SAA", "page": 45, "level": 1}}, {"headings_1": {"content": "340 va NOI W 340 ivy NOI W", "page": 45, "level": 1}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ad0 Ivy NOI IV 340 iva NOI W", "metadata": {"headings": [{"headings_0": {"content": "ad0 Ivy NOI IV 340 iva NOI W", "page": 45, "level": 1}}, {"headings_1": {"content": "SA SSA] SA SAA", "page": 45, "level": 1}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SA SSA\\} S\u0131A SaA \\|  \n340 ivy NOI WW  \n3dO\\}] ivy NOI Ww", "metadata": {"headings": [{"headings_0": {"content": "ad0 Ivy NOI IV 340 iva NOI W", "page": 45, "level": 1}}, {"headings_1": {"content": "SA SSA] SA SAA", "page": 45, "level": 1}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ad0 iva NOI Ww 340 ive NOI W", "metadata": {"headings": [{"headings_0": {"content": "ad0 iva NOI Ww 340 ive NOI W", "page": 45, "level": 1}}, {"headings_1": {"content": "ad0 Ivy NOI IV 340 iva NOI W", "page": 45, "level": 1}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nSA SIA] SA SSA]", "metadata": {"headings": [{"headings_0": {"content": "ad0 iva NOI Ww 340 ive NOI W", "page": 45, "level": 1}}, {"headings_1": {"content": "ad0 Ivy NOI IV 340 iva NOI W", "page": 45, "level": 1}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MA NV on an OVS OO nal aw - MA WV OVS LD SW OVS SW OVS -Y D/L DVS", "metadata": {"headings": [{"headings_0": {"content": "MA NV on an OVS OO nal aw - MA WV OVS LD SW OVS SW OVS -Y D/L DVS", "page": 45, "level": 1}}, {"headings_1": {"content": "ad0 iva NOI Ww 340 ive NOI W", "page": 45, "level": 1}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N dd N \nVv on on nN dd W 0)", "metadata": {"headings": [{"headings_0": {"content": "MA NV on an OVS OO nal aw - MA WV OVS LD SW OVS SW OVS -Y D/L DVS", "page": 45, "level": 1}}, {"headings_1": {"content": "ad0 iva NOI Ww 340 ive NOI W", "page": 45, "level": 1}}, [{"headings_0": {"content": "MA NV on an OVS OO nal aw - MA WV OVS LD SW OVS SW OVS -Y D/L DVS", "page": 45, "level": 1}}, {"headings_1": {"content": "ad0 iva NOI Ww 340 ive NOI W", "page": 45, "level": 1}}]], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NV v9 - VH an VA dd W OD NA al ON AA = VH an VA dd W (0) AW YH ON NW VH ON Vv dd W", "metadata": {"headings": [{"headings_0": {"content": "NV v9 - VH an VA dd W OD NA al ON AA = VH an VA dd W (0) AW YH ON NW VH ON Vv dd W", "page": 45, "level": 1}}, {"headings_1": {"content": "MA NV on an OVS OO nal aw - MA WV OVS LD SW OVS SW OVS -Y D/L DVS", "page": 45, "level": 1}}], "page": 45, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ive \nOPE YES OPE YES  \nNO NOT NO \\|NO NO NO So RAT RAT  \nT T me ION ION su AL AL b co m mit tee s are not act ive \\| \nAppendix 7: Failure to obtain an insurance policy  \nSN. Vote Parish Name of Name of Loan If the loan is for a Remark Name SACCO PRF Amount farming", "metadata": {"headings": [{"headings_0": {"content": "NV v9 - VH an VA dd W OD NA al ON AA = VH an VA dd W (0) AW YH ON NW VH ON Vv dd W", "page": 45, "level": 1}}, {"headings_1": {"content": "MA NV on an OVS OO nal aw - MA WV OVS LD SW OVS SW OVS -Y D/L DVS", "page": 45, "level": 1}}, [{"headings_0": {"content": "NV v9 - VH an VA dd W OD NA al ON AA = VH an VA dd W (0) AW YH ON NW VH ON Vv dd W", "page": 45, "level": 1}}, {"headings_1": {"content": "MA NV on an OVS OO nal aw - MA WV OVS LD SW OVS SW OVS -Y D/L DVS", "page": 45, "level": 1}}], [{"headings_0": {"content": "NV v9 - VH an VA dd W OD NA al ON AA = VH an VA dd W (0) AW YH ON NW VH ON Vv dd W", "page": 45, "level": 1}}, {"headings_1": {"content": "MA NV on an OVS OO nal aw - MA WV OVS LD SW OVS SW OVS -Y D/L DVS", "page": 45, "level": 1}}]], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiary", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 46, "level": 1}}, {"headings_1": {"content": "NV v9 - VH an VA dd W OD NA al ON AA = VH an VA dd W (0) AW YH ON NW VH ON Vv dd W", "page": 45, "level": 1}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "operation, did the  \nborrower obtain  \nan agriculture  \ninsurance policy  \nunder the Uganda  \nAgriculture  \nInsurance  \nScheme (UAIS)?  \nRUKIGA Karorwa KARORWA - Kakuru 1,000,000 NO  \nThe  \nDLG Parish BUKINDA Narisesio @ each  \nbeneficiaries PDM SACCO Tumwesigyire  \ndidn\u2019t not Loy obtain an insurance", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 46, "level": 1}}, {"headings_1": {"content": "NV v9 - VH an VA dd W OD NA al ON AA = VH an VA dd W (0) AW YH ON NW VH ON Vv dd W", "page": 45, "level": 1}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "policy", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 46, "level": 4}}, {"headings_1": {"content": "beneficiary", "page": 46, "level": 1}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 46, "level": 4}}, {"headings_1": {"content": "beneficiary", "page": 46, "level": 1}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. RUKIGA Kandago KANDAGO - Sunday 1,000,000 NO  \nThe  \nDLG Parish BUKIINDA Francis @ each  \nbeneficiaries PDM SACCO Tushemerirwe  \ndidn\u2019t not Judith obtain an insurance", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 46, "level": 4}}, {"headings_1": {"content": "beneficiary", "page": 46, "level": 1}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "policy", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 46, "level": 1}}, {"headings_1": {"content": "policy", "page": 46, "level": 4}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3, RUKIGA Kashekye KASHEKYE \u2014 Mujunansi 1,000,000 NO  \nThe  \nDLG Parish KAMWEZI Innocent @ each  \nbeneficiaries PDM SACCO Ampeire Lydia  \ndidn\u2019t not obtain an insurance", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 46, "level": 1}}, {"headings_1": {"content": "policy", "page": 46, "level": 4}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "policy", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 46, "level": 1}}, {"headings_1": {"content": "policy", "page": 46, "level": 1}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 46, "level": 1}}, {"headings_1": {"content": "policy", "page": 46, "level": 1}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. RUKIGA Kibanda KIBANDA - Karegyeya 1,000,000  \nThe  \nDLG Parish KAMWEZI Didas @ each  \nbeneficiaries", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 46, "level": 1}}, {"headings_1": {"content": "policy", "page": 46, "level": 1}}], "page": 46, "document_name": "Rukiga District Local Government Report of the Auditor General, 2023", "type": "list"}}], "table_of_contents": [{"content": ["241,260,000 165,188,561 76,071,439", "N Out-put Activity Purpose of the Budget", "o un-implemented Amount", "activities \u2018UGX\u2019", "1 Revenue Local Revenue Increase District 15,871,000", "Mobilized assessment and Resource Envelope", "Mobilization in all - 6", "LLGs", "2 2 Council Organizing Council and] To ensure smooth 18,687,000", "sittings standing Committee operation of", "conducted 6 {sittings Council activities", "standing", "Committees", "held", "3 Administratio Operation and Ensuring that 3,000,000", "n Block maintenance of there is constant", "maintained administration block water flow in the", "building", "4 Wetland Conducting Restoring 3,314,000", "Restored sensitisation meeting wetlands in the", "aiming District", "5 Gender and |Reuniting Juvenile Stable families 4,548,000", "Equity Issues |Children with their", "mainstreame |families Follow in GBV", "d cases in the community!", "6 LLG Training Lower Local Improved 2,348,000", "mentorship {Government on performance and", "conducted performance service Delivery", "Improvement", "7 Value For Conducting special Transparency and 4,042,000", "money Audit and monitoring accountability", "implemented |Projects as required by", "Council", "8 Businesses Registering and Business Data 6,625,000", "profiled profiling new business Bank", "9 Government |Government Value for Money 17,636,439", "Programme |programme and", "Monitored projects monitored in", "all 6 LLGs"], "page": 6}]}
\ No newline at end of file
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+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF RUKUNGIRI DISTRICT LOCAL GOVERNMENT  \nFOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORF,", "metadata": {"headings": [{"headings_0": {"content": "ORF,", "page": 1, "level": 3}}], "page": 1, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Gin", "metadata": {"headings": [{"headings_0": {"content": "Gin", "page": 1, "level": 2}}, {"headings_1": {"content": "ORF,", "page": 1, "level": 3}}], "page": 1, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ar,", "metadata": {"headings": [{"headings_0": {"content": "Ar,", "page": 1, "level": 3}}, {"headings_1": {"content": "Gin", "page": 1, "level": 2}}], "page": 1, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "Ar,", "page": 1, "level": 3}}], "page": 1, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "Ar,", "page": 1, "level": 3}}, [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "Ar,", "page": 1, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "Ar,", "page": 1, "level": 3}}]], "page": 1, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ey ee eee eee ii C00 ee EEE 1 BAGS FOR ON er EEE 1 BET SLIDE EN DE CG eR RE TORRENS i. 10 \nImplermentatlen GF TAG APPIOVER BOGE E an i 2.0 Management of the Government Salary Payroll..........ccccccccecseseesesecsessesseeescssessseeestseseetens 8 EMPHASIS OP MATTER sssssssssiasacocnesnsecnssnnnesnansnsnsnnnnwanansnenssunenesnun sesnanenenanekatenenentntnensnsamananecnanannnnivansins 1s 3.0 \nChange in Accounting Treatment for Non-current Assets... 12 Oe IS ee reLann 12 4.0 Implementation of Key Government Grants/PrograMMe ..........ccccccseseseecesssseseseeeseeeseens 12 4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 12 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 16 Goo Biliikalen DeBl\u00f6ymeh een 19 MT 71) SS cerns 21 aca sien oar une TEE setae 24 te sl SS MEGS ES MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nnne 24 AUDTTOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...................... 24 OTHER REPORTING RESPONSIBILITIES.  \n25 saccsssmersaisn nin secs stcenta st xcian a snavata wasn Shiai sid ctuanansnanadidiinds REPORT ON THE AUBIT OF COMPLIANCE WITH LE@ISLATION  \n25 seen. nn 5.0 Implementation of the Parish Development Model  \n25 .......u.uu..uuun.un.een ABEL  \n1 esse ee eee, \nList of Acronyms \nAcronym \\| Meaning  \n\\|  \nDLG \\| District Local Government  \ntt", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 3, "level": 4}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nGoU Government of \\_ on  \nnn  \nHCMS. \\_ \u2018Capital  \n\\| Human Management \u00a9 SVSUCT  \n\\| \\_\\_ Sa Ep at  \na ce  \nICT Information and Communication Technology  \nINTOSAI \\_ International Audit Institutions  \n\\| Organization of Supreme  \nnn ;", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 3, "level": 4}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IPPS", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 4}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201cIntegrated Personnel and Payroll system  \nee \\_  \n\\| ISSAIs  \n\\| International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 4}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAM Local Government Financial and Accounting Manual, 2007 |", "metadata": {"headings": [{"headings_0": {"content": "LGFAM Local Government Financial and Accounting Manual, 2007 |", "page": 3, "level": 3}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 2}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_", "metadata": {"headings": [{"headings_0": {"content": "LGFAM Local Government Financial and Accounting Manual, 2007 |", "page": 3, "level": 3}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 2}}, [{"headings_0": {"content": "LGFAM Local Government Financial and Accounting Manual, 2007 |", "page": 3, "level": 3}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 2}}]], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cLocal G Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "\u201cLocal G Government Financial and Accounting Manual, 2007", "page": 3, "level": 4}}, {"headings_1": {"content": "LGFAM Local Government Financial and Accounting Manual, 2007 |", "page": 3, "level": 3}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LGFAR  \n= \u201cLocal Government Public Procurement and Disposal Authority  \nLGPPDA  \n\\\\ \\_ \n\\|  \nLLG", "metadata": {"headings": [{"headings_0": {"content": "\u201cLocal G Government Financial and Accounting Manual, 2007", "page": 3, "level": 4}}, {"headings_1": {"content": "LGFAM Local Government Financial and Accounting Manual, 2007 |", "page": 3, "level": 3}}, [{"headings_0": {"content": "\u201cLocal G Government Financial and Accounting Manual, 2007", "page": 3, "level": 4}}, {"headings_1": {"content": "LGFAM Local Government Financial and Accounting Manual, 2007 |", "page": 3, "level": 3}}]], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Lower Local Governments", "page": 3, "level": 3}}, {"headings_1": {"content": "\u201cLocal G Government Financial and Accounting Manual, 2007", "page": 3, "level": 4}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| zie  \n\\_  \n\\_ \\| Local  \nLR", "metadata": {"headings": [{"headings_0": {"content": "Lower Local Governments", "page": 3, "level": 3}}, {"headings_1": {"content": "\u201cLocal G Government Financial and Accounting Manual, 2007", "page": 3, "level": 4}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Revenue", "metadata": {"headings": [{"headings_0": {"content": "Revenue", "page": 3, "level": 2}}, {"headings_1": {"content": "Lower Local Governments", "page": 3, "level": 3}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ MDAs Ministries, Departments and Agencies  \n\\| \nMoES Ministry of Education Development MoFPED Ministry\\_of and Economic \n\\_\\_\\_\\| Finance, Planning MoGLSD Ministry of Labour and \n\\| Gender, Social Development  \nMoLG \\_\\| Ministry of Local Government  \nes it  \nya \nBe \\_  \nNAA National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "Revenue", "page": 3, "level": 2}}, {"headings_1": {"content": "Lower Local Governments", "page": 3, "level": 3}}, [{"headings_0": {"content": "Revenue", "page": 3, "level": 2}}, {"headings_1": {"content": "Lower Local Governments", "page": 3, "level": 3}}], [{"headings_0": {"content": "Revenue", "page": 3, "level": 2}}, {"headings_1": {"content": "Lower Local Governments", "page": 3, "level": 3}}], [{"headings_0": {"content": "Revenue", "page": 3, "level": 2}}, {"headings_1": {"content": "Lower Local Governments", "page": 3, "level": 3}}], [{"headings_0": {"content": "Revenue", "page": 3, "level": 2}}, {"headings_1": {"content": "Lower Local Governments", "page": 3, "level": 3}}]], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Revenue", "metadata": {"headings": [{"headings_0": {"content": "Revenue", "page": 3, "level": 4}}, {"headings_1": {"content": "Revenue", "page": 3, "level": 2}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u0131  \nNTR \\| Non-Tax  \n\\_ \\_  \nOAG Office of the Auditor General  \n\\| PBS Program System. \n\\| \\| Budgeting  \nz \nPCA Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "Revenue", "page": 3, "level": 4}}, {"headings_1": {"content": "Revenue", "page": 3, "level": 2}}, [{"headings_0": {"content": "Revenue", "page": 3, "level": 4}}, {"headings_1": {"content": "Revenue", "page": 3, "level": 2}}], [{"headings_0": {"content": "Revenue", "page": 3, "level": 4}}, {"headings_1": {"content": "Revenue", "page": 3, "level": 2}}]], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cManagement", "metadata": {"headings": [{"headings_0": {"content": "\u201cManagement", "page": 3, "level": 4}}, {"headings_1": {"content": "Revenue", 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En \nPFMA Public Finance Management Act  \n\\| Set \\{eh acy iEte \nIPFMR\\_ Public Finance Management Regulations  \n\\| \\\\  \n\\\\  \n\\_  \n\\| \nPPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}, [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cManagement", "page": 3, "level": 4}}]], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PS/ST Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "| PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 3}}, {"headings_1": {"content": "System", "page": 3, "level": 1}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ \\\\ \n\\|\\\\TSA Single Account \\_ . \n\\_\\_\\_\\| Treasury  \n-  \n\\| TSSA Treasury Sub Single Account  \n. oo", "metadata": {"headings": [{"headings_0": {"content": "| PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 3}}, {"headings_1": {"content": "System", "page": 3, "level": 1}}, [{"headings_0": {"content": "| PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 3}}, {"headings_1": {"content": "System", "page": 3, "level": 1}}], [{"headings_0": {"content": "| PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 3}}, {"headings_1": {"content": "System", "page": 3, "level": 1}}]], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Banker's", "metadata": {"headings": [{"headings_0": {"content": "Banker's", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 3}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Banker's", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 3}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Uganda Association,", "metadata": {"headings": [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nREPORT-OF-THE-AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF RUKUNGIRI DISTRICT LOCAL GOVERNMENT  \nFOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Rukungiri 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 Rukungiri 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": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}, [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}]], "page": 3, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nactivities and out-puts the funds wilt -be-spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Rukungiri District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District to plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction.", "metadata": {"headings": [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}, [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Uganda Association,", "page": 3, "level": 4}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 4}}]], "page": 4, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "59,561,605,925 | 58,682,273,913", "metadata": {"headings": [{"headings_0": {"content": "59,561,605,925 | 58,682,273,913", "page": 5, "level": 3}}, {"headings_1": {"content": "| Uganda Association,", "page": 3, "level": 4}}], "page": 5, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.58,682,273,913, I reviewed utilisation of warrants worth UGX.38,586,443,237 (66%) as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "59,561,605,925 | 58,682,273,913", "page": 5, "level": 3}}, {"headings_1": {"content": "| Uganda Association,", "page": 3, "level": 4}}], "page": 5, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sw Cumulative |", "metadata": {"headings": [{"headings_0": {"content": "sw Cumulative |", "page": 5, "level": 3}}, {"headings_1": {"content": "59,561,605,925 | 58,682,273,913", "page": 5, "level": 3}}], "page": 5, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Actual expenditure  \nCumulative % atk Detalls  \nAetonl  \n(UGX) of total warrants expenditure =  \n1 Wage expenditure 33,026,545,469 33,026,545,469 56", "metadata": {"headings": [{"headings_0": {"content": "sw Cumulative |", "page": 5, "level": 3}}, {"headings_1": {"content": "59,561,605,925 | 58,682,273,913", "page": 5, "level": 3}}], "page": 5, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review.  \nNo Observation Recommendat ion  \n1.1 Revenue Performance  \nI advised the Performance of Local Revenue  \nAccounting According to the approved budget, the District planned to collect local revenue Officer to ensure of UGX.1,080,772,129 however; by the end of the year, UGX.1,224,631,985 had that budgeted been collected representing 113% performance. The summary is in the table revenue  \nis below and the details are in Appendix 1.  \nalways based on the revenue N Source Approved Actual Variance(UGX) potential of the 0 budget(UGX) Collections(UG entity.", "metadata": {"headings": [{"headings_0": {"content": "sw Cumulative |", "page": 5, "level": 3}}, {"headings_1": {"content": "59,561,605,925 | 58,682,273,913", "page": 5, "level": 3}}], "page": 6, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "X)", "metadata": {"headings": [{"headings_0": {"content": "X)", "page": 6, "level": 3}}, {"headings_1": {"content": "sw Cumulative |", "page": 5, "level": 3}}], "page": 6, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tax", "metadata": {"headings": [{"headings_0": {"content": "X)", "page": 6, "level": 3}}, {"headings_1": {"content": "sw Cumulative |", "page": 5, "level": 3}}], "page": 6, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(26,338,744)", "metadata": {"headings": [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], "page": 6, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Revenues 331,068,000 357,406,744  \nNon-Tax  \nRevenues 749,704,129 867,225,241 (117,521,112) Total 1,080,772,129 1,224,631,985 (143,859,856) Revenue \nThe District over collected revenue from LST, business license and other tax  \nrevenues which is commendable performance. However, there may be an  \nindication that the local revenue targets set were low compared to the entity\u2019s  \nrevenue potential.  \n1.2  \nPerformance of GOU warrants  \nThe District had an approved budget of UGX.58,581,605,925 to implement the I advised the various programmes, out of which UGX.58,267,297,437 was warranted resulting Accounting  \nin a shortfall of UGX.314,308,488 representing 99% performance.  \nOfficer to roll over \nthe The performance of warrants for each of the programmes is shown in the table activities  \nthat below;  \nwere affected by the budget Approved % shortfalls for Programme \nWarrants(UGX)  \nbudget(UGX) funding implementation Agro-industrialization 3,810,528,159 3,794,613,438 100 in the Manufacturing 2,362,444 2,362,444 subsequent financial year. Tourism development 3,574,900 3,574,900  \nNatural resources, environment, 1,063,884,410 1,063,884,410  \nclimate change \u201aland  \nPrivate sector development 70,311,150 70,311,150  \nIntegrated transport  \nLda 25/020 1,672,790,523 22  \ninfrastructure and services \n~\\|- - \"No + Observation =  \nRecommendat \u201c= \n=.\"  \n\u0131on", "metadata": {"headings": [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}, [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}]], "page": 6, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Purpose of the  \nNo  \nAmount not Activiti ctivities not  \nProgramme unimplemented = warranted implemented  \nactivity  \n1 Human Capital 90,403,340 Workshops, For repair of motor Development  \nMeetings and vehicles and trainings of Seminars,  \nstaff in capacity building Maintenance-  \nTransport  \nEquipment and  \nTravel inland  \n2 Integrated 59,143,497 Transfer to Routine road Transport Other maintenance Infrastructure  \nGovernment  \nAnd Services Units,  \nMaintenance- As a result of the Machinery & shortfall, there were Equipment  \nless kilometres of roads Other than maintained manually Transport and periodically in \\| Equipment, accordance to the plan. Fuel, Lubricants  \nand Oils  \n3 Community 102,946,425 HIV/AIDS To improve on the Mobilization  \nMainstreaming livelihoods of individuals And Mindset  \nliving with HIV/AIDS Change  \n4 Public Sector 2,814,960 Pension & To make pension Transformation Gratuity payments \n5 Governance 43,085,545 Transfer to To facilitate service And Security  \nOther  \ndelivery in LLGs .As a Government result, there was no Units adequate delivery of services in the LLGs  \n6 Agro-  \n15,914,721 Agricultural General field operations Industrializatio  \nSupplies and to support extension n \nServices services. As a result, there was inadequate mentoring  \nand supervision and farm 5  \nvisits \nTotal  \n314,308,488 \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne There were less kilometres of roads maintained manually and periodically in accordance to the plan. \nObservation  \n\\}~Recommendat -  \n-  \nion  \nApproved commitment and Programme Warrants(UGX) % funding  \nbudget(UGX  \nroll over the Human  \naffected  \ncapital 980,000,000 414,976,476 activities for development  \nimplementation 980,000,000 414,976,476 in the subsequent  \nThe UGX.565,023,524 that was not warranted was meant for immunization of period.  \npolio, measles and Rubella for children below the 5 years of age. \nAs a result of failure to warrant the budgeted funds, the District could not fully implement the immunization activities planned. \nThe Accounting Officer explained that the District had no control over the external funding received funds. \n1.4 Utilization of Warrants  \nOut of the total warrants of UGX.58,682,273,913 availed during the year, I advised the UGX.56,099,100,981 was utilized by the entity resulting in un-utilized warrants of Accounting UGX.2,583,172,932 representing utilization of 96% as shown in the table below;  \nOfficer to ensure that all affected Programme Warrants(UGX) Utilised %  \nwarrants(UGX) utilisa activities are tion rolled over and Agro-industrialization 3,794,613,438 3,629,752,372 funds followed Manufacturing  \n996,000  \nup for re-voting Tourism development 3,574,900  \nNatural resources, environment, \nwith MoFPED in 1,063,884,410 1,030,048,340  \nclimate change,land the subsequent Private sector development 70,311,150 51,434,376 financial year. Integrated transport infrastructure", "metadata": {"headings": [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}, [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(26,338,744)", "page": 6, "level": 3}}, {"headings_1": {"content": "X)", "page": 6, "level": 3}}]], "page": 7, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,672,790,523 1,665,663,787", "metadata": {"headings": [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}], "page": 8, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and services  \nHuman capital development 39,504, 204,894 37,723,118,195 Public sector transformation 9,350,015,648 8,718,608,583 Community mobilization and  \n504,720,752 503,879,751 100 mindset change  \nGovernance and security  \n1,944,377,708 2,059,172,872 106 Development plan implementation 770,218,046 711,946,705 92 Administration of Justice 1,200,000 1,200,000 100 \nTotal 58,682,273,913 56,099,100,981 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants No. Program Warrants not Activities Reason for the underutilization \nNo Observation ~\\*~ --- -\\*--  \nRecommendat ion  \nGrant for Kebisoni Seed Secondary School were not utilised. \nThe Accounting explained that out of UGX.58,682,273,913 warranted UGX.56,119,237,365was utilized leaving UGX.2,563,036,548 unspent and swept to consolidated fund at the end of 30\" June 2023. Here under is the breakdown of the funds swept. \nDetails Amount \u2018UGX\u2019 \nWage conditional Grant 1,925,053,050 Development Grants (Kebisoni Seed School)  \nPension  \n329,836,636 Non-wage Grant(Kebisoni seed School)  \n40,000,000 Total  \n2,685,088,029", "metadata": {"headings": [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}, [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}]], "page": 8, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of a ropriate performance indicators and targets in the work  \nplans  \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 states I advised the that the work plan of a vote shall indicate the key performance indicators to be Accounting  \nused to gauge the outputs.  \nOfficer to engage MoFPED Part A of the performance contract for Accounting Officers outlines the core to include the performance requirements against which their performance should be assessed missing  \nin regard to achievement of planned results. This requires the Accounting Officer parameters  \nin to be assessed on the extent to which annual key performance indicators and the system for targets are achieved for key projects and/or programs.  \neffective  \nplanning in Local I reviewed the approved work plan and sampled 16 outputs with a total of 53 Governments. activities. I noted the following; \ne Eight (8) outputs with sixteen (16) activities had clear performance indicators and targets.  \ne Eight (8) outputs with thirty-seven (37) activities had fourteen (14) activities which did not have clear performance indicators and targets whereas twenty-three (23) activities had clear performance indicators and targets as summarized in the table below and detailed in Appendix 2(a). \nTable showing performance indicators and targets  \nCategory of No. of No of No. of No of Expe % outputs output activi Activities activities nditu Quanti s ties with without re ficatio sample inthe clear clear Amo n of d outp performa performan unt output \nNo Observation -: - =. + .=-  \nRecommendat ion  \noutputs but the PIAPs are still lacking making it difficult to set the targets.", "metadata": {"headings": [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}, [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, {"headings_1": {"content": "(26,338,744)", "page": 6, "level": 3}}]], "page": 9, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fc", "metadata": {"headings": [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], "page": 10, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implementation of outputs  \nI assessed the implementation of eight (8) outputs with sixteen (16) activities I advised the worth UGX.3,622,391,194 that were fully quantified and noted that;  \nAccounting Officer to put in Two (2) outputs with ten (10) activities and expenditure worth  \nUGX.684,600,418 fully implemented. place measures were  \nto address the Six (6) outputs with six (6) activities worth UGX.2,937,790,776 were challenges that partially implemented. Out of the six (6) activities, five (5) activities led to the delay were partially implemented, while one (1) activity remained of the projects unimplemented.  \nand ensure their full  \nNo outputs were not implemented at all.  \nimplementation. Table showing performance indicators and targets  \nIn addition, the Category No. No of No. of No of No of Expenditure  \nof outputs of activi Activiti activities activities Amount Accounting outpu ties es fully partially not (UGX) Bn Officer should ts in the implem impleme impleme \nensure close asses outpu ented nted nted  \nmonitoring of sed ts  \nthe projects Fully 10 10 being implemented  \nimplemented. outputs  \nPartially  \nimplemented  \noutputs \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the District did not implement or partially implemented the following planned activities; \n1; Procurement, Installation and operationalization of 50 micro scale irrigation systems for the successful farmers.", "metadata": {"headings": [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}]], "page": 10, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Holding 1 Meeting and seminar with farmers and\\_ financial institutions  \nAw Construction works at Nyakishenyi high school  \nCompletion of Kebisoni Seed School  \nONAN Routine Manual maintenance  \nMechanized Routine maintenance of Community Access roads  \nSupply of Motor cycle for works department  \nSupply of and installation of steel culverts", "metadata": {"headings": [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], "page": 10, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1.7.1 Service Delivery under focus areas I sampled Thirteen (13) out of Twenty (20) activities in Four (4) focus areas with a total expenditure of UGX.4,071,462,466. The significant findings are provided in the Appendix 3 refers; 2.0 Management of the Government Salary Payroll In a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; Rukungiri District had a wage budget of UGX.34,951,598,161, out of which UGX.33,026,545,469 was utilised for the period under review. Below is a summary of the key findings from the special audit; No \\_\\_\\| Observation Recommendation 2.1, Utilization of the Wage Budget The District had an approved wage budget of UGX.28,734,118,511, I advised the and obtained supplementary funding of UGX.6,217,479,650 Accounting Officer to resulting into a revised wage budget of UGX.34,951,598,161 which engage MoFPED so was all warranted. that only requested funds are released for Out of the total warrants, UGX.33,026,545,469 was utilized by the the entity instead of District resulting in un-utilized warrants of UGX.1,925,052,690 locking up resources representing utilization of 94% as summarized in the table below which cannot be and detailed in Appendix 4. absorbed. Supplem Revised Warrant Payments Unspent entary Budget s (UGX) (UGX) Balance (UGX) (UGX) (UGX) 2,747 (99.46%) were fully verified, 2 (0.07%) not verified,.and 13 undertake the \\| ( 0.47%) did not show up. following; In addition, 5 individuals had not accessed the payroll by end of e To initiate a June, 2023. These were captured as new records in my process of determination of the District wage bill. deleting these names on the The following observations were made; payroll. For staff on transfer of a) 2,747 (99.46%) employees", "metadata": {"headings": [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}, [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}], [{"headings_0": {"content": "Fc", "page": 10, "level": 2}}, {"headings_1": {"content": "1,672,790,523 1,665,663,787", "page": 8, "level": 9}}]], "page": 11, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], "page": 12, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that;  \nmanagement so \nas to have them \ne The Accounting Officer explained that some teachers were  \naccess the \nlocally appointed immediately after their training and their  \npayroll. \nlocal appointments have to be regularized by the District e To engage the \nService Commission.  \naffected staff and \nensure \nthat \ne He further explained that 4 employees had just joined and  \nemployee records \nappeared on the payroll on July 2023, and One employee  \nare duly updated \nhad duplicate employee numbers arising out of transfer of  \nand brought to \nservices and the new number to which he was attached on  \nthe attention of \nthe payroll was deleted by MOPs and later a new  \nthe Ministry of \nassignment for him was created under the old IPPS  \nPublic Service \nnumber as guided by MOPs which led to him not accessing  \nwithin a specified \nthe payroll on time.  \ntimeline for \nappropriate \naction. \non IPPS are maintained whether they are right or wrong. -\\* = =\\*\\* \u00b04\"- \nHe also explained that some errors were made by data entrants on IPPS or NIRA making wrong captures on their names and Dates of birth, while some employees submitted wrong data and it\u2019s difficult to track. \n2.4", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}, [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}]], "page": 12, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Findings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the accuracy of I  \nadvised the the payroll including planning, budgeting and payments for the Accounting Officer to period of four years (2019/2020-2022/2023).  \ntake the following actions;  \nI noted that;  \ne To reconcile a) 58 employee records were captured on wrong scale/notches  \npayrolls on a leading to an over computation of UGX.77,193 and under  \nmonthly basis to computation of UGX.6,139,742. ensure that salaries are paid b) A total of 19 employees were not paid salary amounting to  \naccurately as per UGX.21,018,800 in the period under review leading to arrears.  \nthe salary scales and budget for c) Over-remittance of UGX.8,373,884 and under-remittance of annual salary UGX.10,692,595 of statutory deductions were made by the  \nincrements  \nentity during the period.  \nwhere necessary. e In addition, the d) Over-remittance of UGX.16,546,847 and under-remittance of IPPS system UGX.13,786,190 of non-statutory deductions were made by the  \nshould be entity during the period.  \nreviewed to automate the The Oo Accounting Officer explained as follows;  \nincrements since e Lower salary level was based on for employees who had  \nthey are based reached higher or even maximum notches thus being on individual considered as having been over paid. They included Education  \nappointment  \nAss II\u2019s, Head teachers primary, secondary school teachers,  \nanniversaries.  \nSAS among others.  \ne Furthermore,  \ne Wrong/lower salary scales for officers whose positions had  \noverpaid  \nbeen upgraded were based on thus taking the employees  \namounts should affected to be over paid. They included Parish Chiefs from U7  \nbe recovered to U5, Assistant Inventory Management Officers from U7 to U5,  \nfrom  \nAssistant Accountants from U7 to U6.  \nbeneficiaries,  \ne Some employees were promoted during the course of the year  \nwhile  \nthus earning two different scales at different times during the  \nunderpayments year following their promotional appointments. They were should be therefore never overpaid.  \nbudgeted for and e For underpayments arising out of annual increments, the IPPS  \npaid.  \nhas failed to automate annual increment thus requiring  \nemployees to first fill in HR Data entry forms for adjustment of e Ensure that the salaries under salary transition on IPPS during monthly data  \nsalary arrears \nthe payroll. followed", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}, [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}]], "page": 13, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \u00ab I... with a view of", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], "page": 14, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "recovery  \ne To put in place controls  \nto ensure that non- statutory deductions are always accurately computed and promptly paid as per the payroll register.  \nBesides, the amounts over remitted should be followed up with a view of \nrecovery.", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}, [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}]], "page": 14, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.5 Delayed deletion of employees from the payroll I advised the I noted that UGX.69,785,025 was paid to 4 staff who had been Accounting Officer to retired. These resulted into financial loss to government. initiate a process of ensuring that the The Accounting Officer explained that 3 of the 4 employees who funds paid to these were removed from the payroll late retired in 2020 and early 2021 retired employees are during Covid 19 period and total lock down when there was less recovered from their office business due to limited access to office. Arising out of that, gratuity. they were un able to track and delete the officers in time. However, there is a provision for recovery of advanced funds, excess salary paid to officers after retirement using NS 20B form from their retirement benefits. Recovery shall be made before gratuity is paid out to them 2.6 Review of the Entity Staff Establishment I advised the During the audit, I undertook procedures to review the Accounting Officer to completeness and relevancy of the entity establishment and noted engage the District that; Service Commission, i. Out of 148 approved positions, a total of 125 positions the Ministry of Public were filled leaving a gap of 23 vacant positions. In Service and MoFPED addition, 5 positions were over-filled. to have the vacant positions filled. I ii. The entity did not have an approved and costed staff further advised the establishment for primary, secondary and\\_ tertiary Accounting Officer to institutions while the staff structure for health facilities engage the Ministry issued by Ministry of Health was not incorporated into the of Public Service to District approved structure. develop and implement a EMPHASIS OF MATTER \u2014 - = Without qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}, [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Fc", "page": 10, "level": 2}}]], "page": 14, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}], "page": 15, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant  \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable water 2030. \n\" SN \\| Category  \nActivity oo 2a. Planned quantity \\_[. Actual quantity 1 Rural Water and Spring Protection  \nSanitation Sub-Grant Rehabilitation of boreholes  \n(traditional Construction of VIP latrine  \ncomponent)  \n2 Piped Water Sub- Construction of piped water  \nGrant (UgIFT scheme  \ncomponent) \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}]], "page": 15, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 16, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations  \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}]], "page": 16, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe Out of the total program receipts of UGX.382,190,217, UGX.382,190,217 was spent by the entity resulting in 100% utilisation.  \no There were no variances between the budgeted amount and the required percentage allocation for Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component), and piped water sub-grant (PWSG) (UgIFT) component.  \n10 out of 10 (100%) of the projects in the water grant work plan were in the oe  \napproved five-year development plan.  \noe All the 4 activities were fully implemented.  \noe All water facilities were constructed on land where there was proof of ownership and the assets were included in the asset register.  \noe The District did not spend on GI pipes which are associated with rampant breakdowns and high repair costs. \n4.1.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.1.2.1 Planning  \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that:  \noe The proposed investments are derived from the approved LG Development Plan.  \nprescribes the thresholds for allocation of rural water and sanitation sub-grant oe", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}]], "page": 16, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= | Category", "metadata": {"headings": [{"headings_0": {"content": "= | Category", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 17, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sub County/Town \\| Budget- \u00ab\\| Ranking based Rank -  \nCouncil Name Amount on need interpretation Sub County with \\| Bwambara SC 355,547,500  \nLeast needy by most allocation rank Sub County with Nyakishenyi SC  \n5,000,000 2 \nMost needy by least allocation rank Sub County with Kibanda SC  \n0 4,6,7,8 Second most no allocation needy \nAllocation of funds to sub counties that have better water coverage leads to inequitable service delivery. \nThe Accounting Officer explained that according to the MWE website Nyarushanje Sub-County is considered as the least served Sub-county and below district average. He further expressed that the district had been communicating to MWE to correct this discrepancy and clean up the data as a result of creation of new political boundaries and gazetting schemes to NWSC and Umbrella Authority of Ministry of Water and Environment. \nRecommendation  \nI advised the Accounting Officer to follow up with MWE for this correction and consider the most disadvantaged sub-counties when allocating funds. Furthermore, a survey of the water coverage in the district should also be done to ensure that allocations are done basing on factual data. \n4.1.2.2 Review of the Implementation of the Grant activities  \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "= | Category", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}, [{"headings_0": {"content": "= | Category", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "= | Category", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "= | Category", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "= | Category", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "= | Category", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "= | Category", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}]], "page": 17, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "= | Category", "page": 17, "level": 3}}], "page": 17, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment.  \noe All DLGs should have water quality testing kits.  \nDLGs should test at least 20% of the already existing water sources across the oe  \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption.  \no All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "= | Category", "page": 17, "level": 3}}], "page": 17, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 17, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless oe \nFailure to fully comply with the testing requirements derails: the-overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer explained that water testing was planned to be done in the next year FY 2023/24. \nRecommendation  \nI advised the Accounting Officer to ensure that water testing is included in annual budgets and departmental work plans to ensure water used by communities is suitable for human consumption.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.2.3 Inspection of water Grant activities  \nI conducted physical inspections of four (4) projects implemented at UGX.326,271,717 on 16 October 2023 to assess service delivery indicators. I observed the following as summarised in the table below;  \nSN Project Expenditure Inspection Remarks Pictorial Evidence  \nRecommendation(s) Amount (Time, Quality,  \nQuantity, Cost and  \nFunctionality)  \n5  \nConstruction of 281,054,950 Timely completion of  \nPhase II  \nKateramo  \nPhase II. Projects site  \nHowever, there is need to Water Supply drained with stagnant  \nprovide a drainage system Project Phase II  \nwater which could infect  \nfor the flow of this logged at Kateramo the next water source  \nwater.  \nwhich is just 3Meters  \naway. \n2 Construction of 39,995,767 The toilet had a broken 3-stancewater  \nbowl and O-ring seal of borne toilet in  \nthe toilet water tank thus Nyakanyinga PS couldn\u2019t hold water for flashing. \nPhoto showing state of Kateramo  \n\\|  \nWater Supply Project Phase II as at \\|  \n16-October-2023  \n\\|  \nThe damaged toilet needs repair if it is to continue serving in the foreseeable future", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 4 -Rehabilitation 2,102,000 At the-time of the audit, en\n- needs to be somq~  \nof Borehole at the borehole was not  \nrepaired for effective Nyamambo in functional functionality Kebisoni.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 19, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n326,271,717 \\| \n4.2  \nImplementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nRukungiri District budgeted and received UGX.1,738,282,912 to the implement the programme. The following activities were undertaken;", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 19, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SN Activity", "metadata": {"headings": [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 3}}], "page": 19, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planned", "metadata": {"headings": [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 3}}], "page": 19, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_| I Actual", "metadata": {"headings": [{"headings_0": {"content": "_| I Actual", "page": 19, "level": 3}}, {"headings_1": {"content": "| SN Activity", "page": 19, "level": 2}}], "page": 19, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "_| I Actual", "page": 19, "level": 3}}], "page": 19, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|1 Construction of seed school at Nyakishenyi Sub-coun 1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations  \nIT noted the following areas where management had commendable performance; \noe A comparison of UGIFT activity implemented with the Annual work plan and budget revealed that the UGIFT activity were all budgeted for.  \ne A review of the monitoring report revealed that the works were ongoing and on inspection, there was no variation with the monitoring and evaluation reports. \n~Under- absorption of released funds resulted in partial construction--of buildings at Nyakishenyi Seed Secondary School \nAs a result, education services were delayed denied to the intended beneficiaries. \nThe Accounting Officer explained that the unspent balance was a result of the non- completion of the project by the end of the Financial year. The construction of Nyakishenyi Seed School, a Government aided School is a multiyear Project expected to be completed in two years so the project is in its last year of implementation and is expected to be completed by 7th may 2024, the contract end date.", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "_| I Actual", "page": 19, "level": 3}}, [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "_| I Actual", "page": 19, "level": 3}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "_| I Actual", "page": 19, "level": 3}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "_| I Actual", "page": 19, "level": 3}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "_| I Actual", "page": 19, "level": 3}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "_| I Actual", "page": 19, "level": 3}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "_| I Actual", "page": 19, "level": 3}}]], "page": 19, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], "page": 20, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to closely follow up on the implementation of this project to ensure timely completion. \n4.2.2.2 UGIFT infrastructure Projects implemented on untitled Land  \nThe PS/ST in a letter dated 04\" November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which one (1) UGIFT infrastructure projects worth UGX.2,976,768,030 was implemented. Details are in the table below; \nSN UGIFT Project \n\\| Contract Amount UGX. Construction of Nyakishenyi seed school in Nyakishenyi Sub-County  \n2,976,768,030 \nTotal  \n2,976,768,030 \nThere is a risk of loss of funds invested in the infrastructure in case land disputes arise. \nThe Accounting Officer explained that the process of acquiring the land title for the School had been commenced by the sub-county area land committee (Nyakishenyi) and a free hold offer would be granted by the district land board sitting in 2nd quarter F/Y 2023-2024.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}]], "page": 20, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the process of obtaining the land title on which the seed school is constructed. \n4.2.2.3  \nInspection of UGIFT Project Implementation activities  \nI conducted physical inspections of Three (3) UGIFT projects implemented at \n\\| Photo showing Seed Secondary  \nNyakishenyi advised the School I Officer to", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}]], "page": 20, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 21, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "original", "metadata": {"headings": [{"headings_0": {"content": "original", "page": 21, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 21, "level": 2}}], "page": 21, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "closely monitor the Construction of The MUPA  \nroject ensure Kebisoni See contractor Services", "metadata": {"headings": [{"headings_0": {"content": "original", "page": 21, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 21, "level": 2}}], "page": 21, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Technical", "metadata": {"headings": [{"headings_0": {"content": "Technical", "page": 21, "level": 3}}, {"headings_1": {"content": "original", "page": 21, "level": 3}}], "page": 21, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "effective \ncompletion. \nschool- did not complete Contract \nthe project and the included supply contract expired. Panting, The District was of of guide \nfurniture,  \nici \nextension guard General  \nramps, completion of rails, concreting  \nwater pr  \nthe  \nharvest tank,  \ninstallation of contract  \nelectricity, of 104 awarded  \nsupply Kinombe Nyaruzinga tables Construction Co It contract price At a  \nContract of UGX.472,864,000- amount: \nstate of Kebisoni Seed UGX.2,090,390, Works are now Photos showing  \n500 undergoing. Secondary School \nClassrooms not in  \nadvised the I  \nAccounting Officer to use  \ndelays initiate re- and There were the  \nSupply of in the supply of \ndistribution exercise", "metadata": {"headings": [{"headings_0": {"content": "Technical", "page": 21, "level": 3}}, {"headings_1": {"content": "original", "page": 21, "level": 3}}, [{"headings_0": {"content": "Technical", "page": 21, "level": 3}}, {"headings_1": {"content": "original", "page": 21, "level": 3}}], [{"headings_0": {"content": "Technical", "page": 21, "level": 3}}, {"headings_1": {"content": "original", "page": 21, "level": 3}}], [{"headings_0": {"content": "Technical", "page": 21, "level": 3}}, {"headings_1": {"content": "original", "page": 21, "level": 3}}], [{"headings_0": {"content": "Technical", "page": 21, "level": 3}}, {"headings_1": {"content": "original", "page": 21, "level": 3}}], [{"headings_0": {"content": "Technical", "page": 21, "level": 3}}, {"headings_1": {"content": "original", "page": 21, "level": 3}}], [{"headings_0": {"content": "Technical", "page": 21, "level": 3}}, {"headings_1": {"content": "original", "page": 21, "level": 3}}], [{"headings_0": {"content": "Technical", "page": 21, "level": 3}}, {"headings_1": {"content": "original", "page": 21, "level": 3}}], [{"headings_0": {"content": "Technical", "page": 21, "level": 3}}, {"headings_1": {"content": "original", "page": 21, "level": 3}}]], "page": 21, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "unutilized", "metadata": {"headings": [{"headings_0": {"content": "unutilized", "page": 21, "level": 2}}, {"headings_1": {"content": "Technical", "page": 21, "level": 3}}], "page": 21, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Installation equipment.  \no to other Medical However, the \nequipment need Equipment to were later \nhealth centers in", "metadata": {"headings": [{"headings_0": {"content": "unutilized", "page": 21, "level": 2}}, {"headings_1": {"content": "Technical", "page": 21, "level": 3}}, [{"headings_0": {"content": "unutilized", "page": 21, "level": 2}}, {"headings_1": {"content": "Technical", "page": 21, "level": 3}}], [{"headings_0": {"content": "unutilized", "page": 21, "level": 2}}, {"headings_1": {"content": "Technical", "page": 21, "level": 3}}]], "page": 21, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Supplies", "metadata": {"headings": [{"headings_0": {"content": "Supplies", "page": 21, "level": 2}}, {"headings_1": {"content": "unutilized", "page": 21, "level": 2}}], "page": 21, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kasheshe delivered in two  \nof \nthem. II consignments in  \nMarch and June  \n2023. \n4.3. Education Development Grant- Grant, Emails", "metadata": {"headings": [{"headings_0": {"content": "Supplies", "page": 21, "level": 2}}, {"headings_1": {"content": "unutilized", "page": 21, "level": 2}}, [{"headings_0": {"content": "Supplies", "page": 21, "level": 2}}, {"headings_1": {"content": "unutilized", "page": 21, "level": 2}}], [{"headings_0": {"content": "Supplies", "page": 21, "level": 2}}, {"headings_1": {"content": "unutilized", "page": 21, "level": 2}}]], "page": 21, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Facilities", "metadata": {"headings": [{"headings_0": {"content": "Facilities", "page": 22, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 21, "level": 2}}], "page": 22, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Education Development  \nSchool\u2019s  \nGrants (SFG) aims at assisting the neediest communities complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received Education Development Grant of UGX.351,399,418 for the construction of; two (2) classroom blocks and two (2) five stance pit latrines. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations  \nI noted the following areas where management had commendable performance; \ne The district incorporated all the five (05) activities worth UGX.351,399,418 into the LG plans and budget.  \noe All funds released of UGX.351,399,418 were spent.  \noe The District spent on only existent projects.  \noe Project Management Committees and Procurement Committees of the four (4) Projects involved the district specialists for contract implementations. \n4.3.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.3.2.1 Review of Budgeting and allocation  \na)  \nBudget allocation for Education Development grant  \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 100% of the funds to capital expenditure and therefore investment service costs were not considered as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "Facilities", "page": 22, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 21, "level": 2}}, [{"headings_0": {"content": "Facilities", "page": 22, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 21, "level": 2}}], [{"headings_0": {"content": "Facilities", "page": 22, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 21, "level": 2}}], [{"headings_0": {"content": "Facilities", "page": 22, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 21, "level": 2}}], [{"headings_0": {"content": "Facilities", "page": 22, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 21, "level": 2}}], [{"headings_0": {"content": "Facilities", "page": 22, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 21, "level": 2}}], [{"headings_0": {"content": "Facilities", "page": 22, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 21, "level": 2}}], [{"headings_0": {"content": "Facilities", "page": 22, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 21, "level": 2}}]], "page": 22, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}], "page": 22, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Non-allocation of funds to Investment service costs~ suchas developing bills of quantities, environment impact assessment, engineering supervision affects effective implementation of projects; encourages over or under costing of construction projects which leads to either wasteful expenditure or execution of shoddy works to fit into the inadequate allocated funds. \nThe Accounting Officer explained that investment costs were also provided for under the grant. \nI was not however availed any evidence to show that investment costs were indeed considered during budget allocations. \nRecommendation \nI advised the Accounting Officer to adhere to the guidelines on allocation of the grant. \n4.3.2.2 Failure to include Particular Condition of Contract (PCC) clauses in the Procurement Process \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks. \nI noted that four (4) Projects which could result in environment and social risks/impacts had contracts worth UGX.201,186,474 signed without Particular condition of contract clause. Details shown in Appendix 6. \nFailure to include a Particular Condition of Contract for Projects/programs whose implementation could have social and environmental risks/impacts makes it hard for contractors to mitigate these risks and impacts since they are not compelled by the contract to do so. \nThe Accounting Officer explained that all BOQs include the element of environmental and social safeguards. \nHowever, I was not availed with specific contracts that included the required Particular Condition of Contract.", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}, [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Facilities", "page": 22, "level": 2}}]], "page": 23, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], "page": 23, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to put in place controls to ensure that contracts are verification of existence of clauses on \nThis resulted in delayed interventions to implement recommendations of the project manager on the different projects and payments for incomplete works. \nThe Accounting Officer acknowledged the issue and committed that going forward, the certificate will be amended to accommodate the Auditor's review Section. This is \non assumption that the Auditor is expected to undertake post examination of the payments and report on them. \nRecommendation \nI advised the Accounting Officer to ensure that the projects are audited and payment certificates certified by the Internal Auditor. \n4.4 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Rukungiri District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGiIFT and farmers through co-funding. \nRukungiri District budgeted and received UGX.1,247,190,357 (100%) to implement the following activities. \nCategory Activity Planned quantit \nCapital Development (micro Installation of irrigation equipment scale irrigation equipment \nComplementary services Training of farmers Setting up demo farms \nI designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Grant was done in accordance with the grant guidelines. \nThe following were my observations;  \n4.4.1 Positive observations  \nI noted the following areas where management had commendable performance; \no The entity budgeted to receive UGX 1,247,190,356 and received it 100%. Out of the funds received, UGX.935,392,768 (75%) was spent on capital developments while UGX.311,764,255 (25%) on complementary activities. \no", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}]], "page": 23, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Farmer awareness \u2018raising will be based on a communication strategy and user- friendly communication materials to be developed and issued by MAAIF.  \nThe approved farmer deposits the co-payment to the LG General Fund Account. oe  \nFarmer's co-funding are budgeted, managed and accounted for using Government systems.  \nco The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid.  \noe The supply and installation of equipment.  \nThe supplier shall carry out service and maintenance during the warranty period e  \nand offers technical training & support to the farmer. \nI reviewed the implementation of the micro irrigation program and made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}]], "page": 25, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A review of the detailed program work plan revealed that the district budgeted o  \nto spend a sum of UGX.310,549,240 out of UGX.1,242,196,966 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I further noted that the monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines.  \nTwo (02) planned irrigation equipment had been supplied and installed although o  \nthey were late by 8 days.  \nThe supplier did not offer training and technical support to farmers during the co  \nwarranty period. \nAs a result of the shortcomings, the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nThe Accounting Officer concurred with the observation and explained that the micro scale irrigation budget in the IFMS had only two items. Going forward, a breakdown/detailed budget into the mentioned codes would be provided. \nHe also explained that the micro-scale irrigation project had no specific transport facility attached to it. \nThe Accounting Officer added that as part of the roles of Local Governments under micro scale irrigation, the Districts are mandated to offer technical \n03 \u201c\u2018Adenbape oy  \nJO 4894yQ siledai se MmeBuo]", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}]], "page": 25, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "s)uonepusuuosay", "metadata": {"headings": [{"headings_0": {"content": "s)uonepusuuosay", "page": 26, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sy 0\\} ey JO WIM 0\\} 30 \nau 0\\} J0) jo  \n34\\} 0\\} Jo\\} Jo", "metadata": {"headings": [{"headings_0": {"content": "s)uonepusuuosay", "page": 26, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}, [{"headings_0": {"content": "s)uonepusuuosay", "page": 26, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}]], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u20ac\u00a2c/CCO7 \u2018Ayjenb Pesiape Bununossy dn fuessazay Yue) awuey \"walsAs", "metadata": {"headings": [{"headings_0": {"content": "\u20ac\u00a2c/CCO7 \u2018Ayjenb Pesiape Bununossy dn fuessazay Yue) awuey \"walsAs", "page": 26, "level": 1}}, {"headings_1": {"content": "s)uonepusuuosay", "page": 26, "level": 4}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000\u00b0T6S\u2019SZ\u00b0X5", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0T6S\u2019SZ\u00b0X5", "page": 26, "level": 4}}, {"headings_1": {"content": "\u20ac\u00a2c/CCO7 \u2018Ayjenb Pesiape Bununossy dn fuessazay Yue) awuey \"walsAs", "page": 26, "level": 1}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "edu UO aseq OS", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0T6S\u2019SZ\u00b0X5", "page": 26, "level": 4}}, {"headings_1": {"content": "\u20ac\u00a2c/CCO7 \u2018Ayjenb Pesiape Bununossy dn fuessazay Yue) awuey \"walsAs", "page": 26, "level": 1}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "439130 429140", "metadata": {"headings": [{"headings_0": {"content": "439130 429140", "page": 26, "level": 3}}, {"headings_1": {"content": "000\u00b0T6S\u2019SZ\u00b0X5", "page": 26, "level": 4}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ajay!) 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Jaaamoy punose eC", "metadata": {"headings": [{"headings_0": {"content": "spafod aoisas -Ayjeuolpun, Bulmo}|oJ euonsung juatudinby \u201canamoy Ue] palanljap Bumondun) JoJeMm Juswuomus JoJeMm JaAamoy punose", "page": 26, "level": 1}}, {"headings_1": {"content": "UPD WIM JeuoNDun,", "page": 26, "level": 2}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uorebu JO sjiejeq \u201cAy\u0131lend EIN Aau\u0131] 321N05 WeIsAs \u2018Payaaljap \"3).1N0S \u2018paJaaljap \"S2.N0S", "metadata": {"headings": [{"headings_0": {"content": "uorebu JO sjiejeq \u201cAy\u0131lend EIN Aau\u0131] 321N05 WeIsAs \u2018Payaaljap \"3).1N0S \u2018paJaaljap \"S2.N0S", "page": 26, "level": 3}}, {"headings_1": {"content": "spafod aoisas -Ayjeuolpun, Bulmo}|oJ euonsung juatudinby \u201canamoy Ue] palanljap Bumondun) JoJeMm Juswuomus JoJeMm JaAamoy punose", "page": 26, "level": 1}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jo payoeso \u2018sjulod s\u0131 \u201cBuiuon>un, \u2018Bujuonouny JUBWUOIIAUa", "metadata": {"headings": [{"headings_0": {"content": "uorebu JO sjiejeq \u201cAy\u0131lend EIN Aau\u0131] 321N05 WeIsAs \u2018Payaaljap \"3).1N0S \u2018paJaaljap \"S2.N0S", "page": 26, "level": 3}}, {"headings_1": {"content": "spafod aoisas -Ayjeuolpun, Bulmo}|oJ euonsung juatudinby \u201canamoy Ue] palanljap Bumondun) JoJeMm Juswuomus JoJeMm JaAamoy punose", "page": 26, "level": 1}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "U8]X9", "metadata": {"headings": [{"headings_0": {"content": "U8]X9", "page": 26, "level": 1}}, {"headings_1": {"content": "uorebu JO sjiejeq \u201cAy\u0131lend EIN Aau\u0131] 321N05 WeIsAs \u2018Payaaljap \"3).1N0S \u2018paJaaljap \"S2.N0S", "page": 26, "level": 3}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BU, Ja\\}em ayL ET  \n8 \n195 \n4 p pue", "metadata": {"headings": [{"headings_0": {"content": "U8]X9", "page": 26, "level": 1}}, {"headings_1": {"content": "uorebu JO sjiejeq \u201cAy\u0131lend EIN Aau\u0131] 321N05 WeIsAs \u2018Payaaljap \"3).1N0S \u2018paJaaljap \"S2.N0S", "page": 26, "level": 3}}, [{"headings_0": {"content": "U8]X9", "page": 26, "level": 1}}, {"headings_1": {"content": "uorebu JO sjiejeq \u201cAy\u0131lend EIN Aau\u0131] 321N05 WeIsAs \u2018Payaaljap \"3).1N0S \u2018paJaaljap \"S2.N0S", "page": 26, "level": 3}}], [{"headings_0": {"content": "U8]X9", "page": 26, "level": 1}}, {"headings_1": {"content": "uorebu JO sjiejeq \u201cAy\u0131lend EIN Aau\u0131] 321N05 WeIsAs \u2018Payaaljap \"3).1N0S \u2018paJaaljap \"S2.N0S", "page": 26, "level": 3}}]], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2018paqou vogeduu je UMOL oqweweANn qUaWISAAUT 30 wuwawd\u0131nba", "metadata": {"headings": [{"headings_0": {"content": "\u2018paqou vogeduu je UMOL oqweweANn qUaWISAAUT 30 wuwawd\u0131nba", "page": 26, "level": 2}}, {"headings_1": {"content": "U8]X9", "page": 26, "level": 1}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UMOL oqwewein Yydayey 30 juawdinba UMOL ypayey  \nJo quawdinba UMOL YaYyey", "metadata": {"headings": [{"headings_0": {"content": "\u2018paqou vogeduu je UMOL oqweweANn qUaWISAAUT 30 wuwawd\u0131nba", "page": 26, "level": 2}}, {"headings_1": {"content": "U8]X9", "page": 26, "level": 1}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IDSASUT Uleadse Aanoy Aiddns luosiqay \u2019OUNoJ YDayey Peuuoy Junowe uogehuu :10}9e)U0> Juawysanuy JuOSIgay :10PeNuo) Jusunsanuf |uOSIGay PIT", "metadata": {"headings": [{"headings_0": {"content": "IDSASUT Uleadse Aanoy Aiddns luosiqay \u2019OUNoJ YDayey Peuuoy Junowe uogehuu :10}9e)U0> Juawysanuy JuOSIgay :10PeNuo) Jusunsanuf |uOSIGay PIT", "page": 26, "level": 1}}, {"headings_1": {"content": "\u2018paqou vogeduu je UMOL oqweweANn qUaWISAAUT 30 wuwawd\u0131nba", "page": 26, "level": 2}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "paidwes 94\\} 4509 suondaoxa Jo juawdinba", "metadata": {"headings": [{"headings_0": {"content": "IDSASUT Uleadse Aanoy Aiddns luosiqay \u2019OUNoJ YDayey Peuuoy Junowe uogehuu :10}9e)U0> Juawysanuy JuOSIgay :10PeNuo) Jusunsanuf |uOSIGay PIT", "page": 26, "level": 1}}, {"headings_1": {"content": "\u2018paqou vogeduu je UMOL oqweweANn qUaWISAAUT 30 wuwawd\u0131nba", "page": 26, "level": 2}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u201900b\u20188T'x9n Alddns", "metadata": {"headings": [{"headings_0": {"content": "000\u201900b\u20188T'x9n Alddns", "page": 26, "level": 5}}, {"headings_1": {"content": "IDSASUT Uleadse Aanoy Aiddns luosiqay \u2019OUNoJ YDayey Peuuoy Junowe uogehuu :10}9e)U0> Juawysanuy JuOSIgay :10PeNuo) Jusunsanuf |uOSIGay PIT", "page": 26, "level": 1}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1uos\u0131gay P\\}7 000\u2019008\u20190z\u2019xan \\_Alddns aABaduebaduey PY] 000\u2019T68\u201902\u2019x9N Ajddns aABadueBaduey 000\u201800S\u2019ST'x9n \u2018d py :Ay\u0131nnay \u2019IDUnoy Peuoy !Junowe :Ay\u0131nmay vonebuui \u2019IDUNOY PENUOY Yunowe :AJIANIY uonebust \u201cuno .40\\}9e. JuawWysanuy Pe.NU0I \u2018Junowe", "metadata": {"headings": [{"headings_0": {"content": "000\u201900b\u20188T'x9n Alddns", "page": 26, "level": 5}}, {"headings_1": {"content": "IDSASUT Uleadse Aanoy Aiddns luosiqay \u2019OUNoJ YDayey Peuuoy Junowe uogehuu :10}9e)U0> Juawysanuy JuOSIgay :10PeNuo) Jusunsanuf |uOSIGay PIT", "page": 26, "level": 1}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sw", "metadata": {"headings": [{"headings_0": {"content": "sw", "page": 26, "level": 3}}, {"headings_1": {"content": "000\u201900b\u20188T'x9n Alddns", "page": 26, "level": 5}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "je v je WUD 7 \nje", "metadata": {"headings": [{"headings_0": {"content": "sw", "page": 26, "level": 3}}, {"headings_1": {"content": "000\u201900b\u20188T'x9n Alddns", "page": 26, "level": 5}}, [{"headings_0": {"content": "sw", "page": 26, "level": 3}}, {"headings_1": {"content": "000\u201900b\u20188T'x9n Alddns", "page": 26, "level": 5}}]], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "E\u2019y'y", "metadata": {"headings": [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], "page": 26, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OTHER INFORMATION The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Rukungiri District Local Government. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing the DLG'\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary. AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS 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\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", "metadata": {"headings": [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}, [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}]], "page": 27, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Evaluate the appropriateness of accounting-policies used and the reasonableness of accounting estimates and related disclosures made by management. e 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 uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. 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 District to fail to deliver its mandate. e 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. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial", "metadata": {"headings": [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}, [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}], [{"headings_0": {"content": "E\u2019y'y", "page": 26, "level": 2}}, {"headings_1": {"content": "sw", "page": 26, "level": 3}}]], "page": 28, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget/work plan.", "metadata": {"headings": [{"headings_0": {"content": "budget/work plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "E\u2019y'y", "page": 26, "level": 2}}], "page": 29, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe All the 75 Parishes in Rukungiri District were funded.  \noe UGX.75,042,456 meant for PDM Administrative and Coordination activities was \n~0---All the 10 PDM SACCOs sampled in all the parishes carried out-wealth- ranking during identification of subsistence households.  \noe In all the 75 Parishes, training of households and enterprise group leaders, local experts and ToTs and Core PDM implementation teams at HLG level was carried out. \no All 75 SACCOs were licensed to take on the business of lending under Microfinance Institutions money lenders act.  \ne 118 Enterprise groups in the sampled 10 PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). \n5.3 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n5.3.1 Planning and Budget Performance  \nI reviewed the Rukungiri District approved work plan and budget for PDM activities and noted the following. \nDeticdicd. Release of Funds to PDM SACCOs \nParagraph 3.0 of the users\u2019 handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion, October 2022 provides that the PDM Pillar 3- Financial Inclusion includes a Parish Revolving Fund (PRF), through which Government shall provide a conditional Grant, of UGX.100 million per annum, to each of the gazetted 10,594 parishes in Uganda. \nI noted that 38 PDM SACCOs were over funded by UGX.660 Million as indicated in the table below; \nThe summary is presented in the table below and details are in Appendix 8 (a and", "metadata": {"headings": [{"headings_0": {"content": "budget/work plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "E\u2019y'y", "page": 26, "level": 2}}, [{"headings_0": {"content": "budget/work plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "E\u2019y'y", "page": 26, "level": 2}}], [{"headings_0": {"content": "budget/work plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "E\u2019y'y", "page": 26, "level": 2}}], [{"headings_0": {"content": "budget/work plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "E\u2019y'y", "page": 26, "level": 2}}], [{"headings_0": {"content": "budget/work plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "E\u2019y'y", "page": 26, "level": 2}}], [{"headings_0": {"content": "budget/work plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "E\u2019y'y", "page": 26, "level": 2}}], [{"headings_0": {"content": "budget/work plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "E\u2019y'y", "page": 26, "level": 2}}], [{"headings_0": {"content": "budget/work plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "E\u2019y'y", "page": 26, "level": 2}}], [{"headings_0": {"content": "budget/work plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "E\u2019y'y", "page": 26, "level": 2}}]], "page": 29, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 30, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 29, "level": 1}}], "page": 30, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN \\| Description [Ss of Expected Actual Variance Appendix SACCOs amount amount  \ndi SACCOs funded \\| 37 3,700,000,000 3,700,000,000 0 6a", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 30, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 29, "level": 1}}], "page": 30, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. SACCOs over 38 3,800,000,000 4,460,785,344 660,785,344 6b funded\n3. SACCOs under 0 0 0 0 funded", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 30, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 29, "level": 1}}], "page": 30, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 30, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 29, "level": 1}}], "page": 30, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. SACCOs not 0 0 0 0 funded", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 30, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 29, "level": 1}}], "page": 30, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u00a7.3.1,2\u00b0 \u2018Delayed Release of Funds to PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 30, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 29, "level": 1}}], "page": 31, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022/2023, \u2014", "metadata": {"headings": [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}], "page": 31, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 10(v) of the Budget execution circular for FY  \nJune 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 four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; \ne No funds were disbursed to any of the 75 SACCOs in the 1% Quarter yet UGX.1,875,000,000 was expected per quarter.  \no 75 SACCOs received a sum of UGX.7,500,000,000 instead of UGX.1,875,000,000 quarterly disbursements in the 4 Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby all the 75 SACCOs received all the disbursement for the previous quarters in the 4\" quarter. \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. He explained that one SACCO received all its money in the last month of the FY because its account number was written wrongly and so the money had bounced in the previous payments. \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}, [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}], [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}], [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}], [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}], [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}]], "page": 31, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.3.1.3 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\u00b0 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;", "metadata": {"headings": [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}], "page": 31, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e~ -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.  \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative o  \ninternal control systems.  \ne The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for e  \nthat PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}, [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}], [{"headings_0": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}, {"headings_1": {"content": "b)", "page": 30, "level": 3}}]], "page": 32, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[HUG Structure", "metadata": {"headings": [{"headings_0": {"content": "[HUG Structure", "page": 32, "level": 3}}, {"headings_1": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}], "page": 32, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i  \nCore \\|e The District did not prepare quarterly I advised the Accounting Implementation performance reports.  \nOfficer to ensure that the Teams  \nresponsible officer prepares The Accounting Officer concurred with quarterly reports as expected the finding but promised to always make by the guidelines.  \nminutes and reports quarterly going  \nforward.", "metadata": {"headings": [{"headings_0": {"content": "[HUG Structure", "page": 32, "level": 3}}, {"headings_1": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}], "page": 32, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish  \nI reviewed the operations of the PDC in I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "[HUG Structure", "page": 32, "level": 3}}, {"headings_1": {"content": "2022/2023, \u2014", "page": 31, "level": 6}}], "page": 32, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "[HUG Structure", "page": 32, "level": 3}}], "page": 32, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the 10 sampled PDM SACCOS, and noted Officer to ensure that PDCs Committees (PDC) the following;  \nare trained on preparation of Parish priorities, action plans e The sampled 10 PDCs did not and 5-year plan and to induct prepare parish action plans for the them on their roles and FY 2022/2023 in the prescribed responsibilities.  \nformat showing category, name of  \npriorities, quantity, location and  \nexpected date of implementation. \ne 10 sampled PDCs did not prepare quarterly performance reports. \ne 10 sampled PDCs received funding for PDC activities of UGX.750,000 each which was inadequate to facilitate the activities of the PDC as only 3 out of 4 quarters were funded. \n\\| - -Appendix\u20199.  \nThe Accounting Officer acknowledged that PDM SACCOS delayed to hold their General Meetings which but this was later done. He promised that going forward the PDM SACCOS will always hold their general meetings on time. \nSACCO  \n11 SACCOs did not constitute the \\|I advised the Accounting Committees and Production, Marketing, Business Officer to liaise with the Sub Committees Development services, Finance and relevant authorities and seek investment sub Committees. Appendix guidance for the committees\u2019 10 refers  \noperation to ensure functionality.  \nFailure to have a functioning Board/Committees/Sub-Committees may  \nlead to mismanagement of the SACCOs  \ndue to the lack of appropriate oversight. \nThe Accounting Officer explained that the committees are not in place because they do not yet have proper guidelines on their operations and composition. \n5.3.1.4 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": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "[HUG Structure", "page": 32, "level": 3}}, [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "[HUG Structure", "page": 32, "level": 3}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "[HUG Structure", "page": 32, "level": 3}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "[HUG Structure", "page": 32, "level": 3}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "[HUG Structure", "page": 32, "level": 3}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "[HUG Structure", "page": 32, "level": 3}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "[HUG Structure", "page": 32, "level": 3}}]], "page": 32, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of \u00b0  \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The \nNature of Observatiens- Recommendation \u00bb--", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "[HUG Structure", "page": 32, "level": 3}}, [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "[HUG Structure", "page": 32, "level": 3}}]], "page": 33, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 32, "level": 3}}], "page": 34, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Update of SACCO 11 sampled SACCOs did not have updated I advised the Enterprise \nand PDM member registers contrary to the Accounting Officer to Household Registers guidelines.  \nensure that the PDM member registers are Irregularities in registration of PDM SACCOs updated as required and Enterprise Groups could lead to loss of by the guidelines.  \nPRF due to; funding illegitimate SACCOs that  \ndo not meet minimum requirements for  \noperation, and extending loans to members  \nof non-existent enterprise groups, and  \nineligible beneficiaries. \nThe Accounting Officer explained that the  \nsub counties did not have updated PDM  \nmember registers, this concern has been  \ntaken up and follow up will be done so that  \nthe registers are updated.  \nSigning of PRF UGX.1,850,000,000 was transferred to 38 I advised the", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 32, "level": 3}}, [{"headings_0": {"content": "registration", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 32, "level": 3}}]], "page": 34, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}], "page": 34, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "out of 75 SACCOs without signed PRF Accounting Officer to Agreements  \nfinancing agreements as detailed in follow PDM guidelines Appendix 11.  \non transfer of funds to SACCOs.  \nThe Accounting Officer explained that 38 out  \nof 75 SACCOS got money on their accounts  \nbefore PRF financing agreements were  \nsigned but this was due to continuous  \nchanges in the PDM guidelines. The formats  \nwere sent when the money was already  \ndisbursed.  \nSubmission of UGX.1,850,000,000 was transferred to 38 I advised the Attestation Forms by SACCOs without evidence of submission of Accounting Officer to the  \nAccounting attestation form to the Secretariat as follow PDM guidelines Officer (AO) detailed in Appendix 12.  \non transfer of funds to SACCOs.  \nThe Accounting Officer explained that the  \nsigning of attestation forms was requested  \nfor on 22th October 2022, later after the  \ntransfer of the first batch of funds to the  \nSACCO Accounts on 20th October 2022. \nAll further disbursements were done after  \nthe attestation forms were signed.  \nIn addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged.", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}, [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}]], "page": 34, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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.  \ne Each 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.  \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the e  \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \ne All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN\\_\\| Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}, [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}]], "page": 35, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Selection  \nand \u00ab69 parishes selected flagship projects I advised the Accounting Implementation of that were inconsistent with the LG Officer to ensure Prioritized/Flagship selected priority commodities.  \nincreased monitoring of Projects  \nthe PDM SACCOs and e 405 out of 1,164 farmer their respective enterprise enterprise/households implemented groups to ensure that they projects that are not from the priority implement activities in line commodity list. Details are in Appendix with LG selected Priority 13.  \ncommodities.", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}], "page": 35, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the commodities selected by the district were got from the guide that was provided however there was a mis-match in one of the parishes of where they selected the enterprises that were contrary to the guide \nAccounting Officer explained that The first... - \u00bb-- batch of payments was done off the PDMIS  \nsystem since the system was not yet functional. However, the proceeding payments were all done according to the  \nPDMIS and these beneficiaries were selected in their village level meetings through a vetting process.", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}, [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}]], "page": 35, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for 21 PRF beneficiaries who carried out 1 advised the Accounting Farming Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}], "page": 36, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "farming enterprises in 11 PDM SACCOs did Officer to liaise with PDM not obtain agricultural insurance policies Secretariat for further from UAIS. Details are shown in Appendix guidance on this matter. 15. \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. \nThe Accounting Officer explained that all the beneficiaries did not obtain the insurance policy because the District contacted Uganda Agriculture Insurance Scheme but did not get clear guidance on how this should be done. \n3.3.1.6 Utilization of PRF at Household Level  \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX.1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \nPhysical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}, [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 34, "level": 3}}, {"headings_1": {"content": "registration", "page": 34, "level": 3}}]], "page": 36, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 34, "level": 3}}], "page": 36, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 beneficiaries in 6 PDM SACCOs had implemented different projects oe \noe 3 beneficiaries had implemented projects that had not been approved by the board. Details in appendix 16. \nImplementation of projects other than the LG approved projects undermines the \n", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 34, "level": 3}}, [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 34, "level": 3}}], [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 34, "level": 3}}], [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 34, "level": 3}}]], "page": 36, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \u201cRecommendation", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 34, "level": 3}}], "page": 37, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I advised the Accounting Officer to continuously sensitise the beneficiaries to implement projects as per the LG approved commodity priorities and are offered training on book keeping. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 34, "level": 3}}, [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 34, "level": 3}}]], "page": 37, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Rena;", "metadata": {"headings": [{"headings_0": {"content": "Rena;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 36, "level": 1}}], "page": 37, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "Rena;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 36, "level": 1}}], "page": 37, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cop", "metadata": {"headings": [{"headings_0": {"content": "Cop", "page": 37, "level": 3}}, {"headings_1": {"content": "Rena;", "page": 37, "level": 1}}], "page": 37, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Cop", "page": 37, "level": 3}}, {"headings_1": {"content": "Rena;", "page": 37, "level": 1}}], "page": 37, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}], "page": 38, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local revenue \nNo Source  \nApproved budget  \nActual Collections Variance \nTax Revenues : \n1 Local Services Tax  \n160,855,000 181,521,142 -20,666,142 \n2 Land fees  \n18,862,000 26,244,200 -7,382,200 \n3 Business Licenses  \n119,886,000 100,242,900 19,643,100 \n4 Other tax revenues  \n31,465,000 49,398,502 -17,933,502 \nNon-Tax Revenues \n5 Other Property income - \n;", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 3}}, {"headings_1": {"content": "Cop", "page": 37, "level": 3}}]], "page": 38, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 0", "metadata": {"headings": [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 3}}], "page": 38, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \n6 Dividends 5 0 2 \n7 Rent \n8 Other property income (disposal of assets)  \n= \n9 Sale of goods and services  \n10 Administrative fees and licenses  \n11 Court fines and Penalties x 12 Other fines and Penalties  \n13 Miscellaneous Revenue \nTotal Revenue \n32,376,000 15,300,000 17,076,000 = \n74,429,129 186,644,050 -112,214,921 \n298,363,000 311,846,496 -13,483,496 .", "metadata": {"headings": [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 3}}, [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 3}}], [{"headings_0": {"content": "| 0", "page": 38, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 3}}]], "page": 38, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0]", "metadata": {"headings": [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}], "page": 38, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 \n3,925,000 3,450,000 475,000 340,611,000 349,984,695 -9,373,695 1,080,772,129 1,224,631,985 -143,859,856 \nAppendix 2 (a): Out-puts without appropriate indicators and targets Programme Budget Budget Out-put budget Activities Output Output (UGX)  \nCode \nAudit comment on Audit comment on Management indicators targets Response \n01-Agro- 10008 Capacity 1,242,196,965 Procure, Install and operationalize 50 Fully Quantified Indicated Industrialization Strengthenin  \nmicro scale irrigation systems for the  \ng successful farmers  \n3 workshops /seminars for Fully Quantified  \nNot  \nindicated \ndistrict technical staff LLG and  \n,  \nolitical leaders  \n16 Village meetings/seminars No measure of machinery Indicated village/parish stakeholders and equipment required  \n4 spot radio message developed and Fully Quantified  \nIndicated  \nrun  \n3 events held for knowledge/ Fully Quantified  \nIndicated  \nexperience sharing  \nFacilitating advertisement, Number of Adverts not Number of trainings \n\\|", "metadata": {"headings": [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}, [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}]], "page": 38, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "communication to farmers and bidders indicated  \nnot stated \\| 3 technical supervision and Fully Quantified Indicated \\|  \nbackstopping during equipment  \ninstallation  \n4 operation and maintenance of Fully Quantified  \nIndicated  \nirrigation demonstration sites, regualr  \nmonitoring and supervision of demo  \nfunctionali  \n6 Pre-bid, Evaluation and post bid Fully Quantified  \nIndicated  \nmeetings with both farmers and  \nbidders  \n1,300 Litres of fuel for Monitoring and Fully Quantified  \nIndicated  \nsupervision  \n16 Meetings and seminars with farmers Fully Quantified  \nIndicated  \n1 Meeting and seminar with farmers Fully Quantified  \nIndicated  \nand financial institutions  \n4 Farmer to farmer exchange visits Fully Quantified  \nIndicated  \n1 Field day Demonstration with Fully Quantified  \nIndicated  \nirrigation equipment suppliers  \n4 Field days with Farmers at the Fully Quantified  \nIndicated  \nIrrigation demonstration site  \nProcuring 3,500 litres fuel for Fully Quantified  \nIndicated  \nAwareness rising of farmers and  \nmonitoring activities  \nFacilitating LG and LLG staff to carry Number of staff to be Not indicated in the  \nout 100 farm visits of eligible farmers facilitated not indicated  \nworkplan  \nto confirm registration, field based  \nverification, technical assessment,  \nsocial and environmental safeguard  \nscreening  \n2 contract staff recruited and deployed Fully Quantified  \nIndicated  \nProcuring 1,400 litres of fuel for farm Fully Quantified  \nIndicated  \nvisits including water resource  \nassessment and environmental social  \nsafe guard screening  \nfield vehicle repairs, regular service Number of vehicles to be Indicated", "metadata": {"headings": [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}], "page": 39, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "minor mechanical parts replacement  \nmaintained not indicated  \nDelivery of 3 quarterly, Progress and Fully Quantified  \ndicated  \nConsultatative reports/ inquiries to  \nMAAIF  \nProcuring machinery and equipment for Number of equipment and Not indicated in the setting up of an institutitional irrigation machinery not indicated  \nworkplan  \ndemonstration site  \nsignposts for identifying the installed Number of sign posts to be Not indicated in the irrigation sites  \ninstalled not indicated workplan Operationalizing and Conducting Number of field schools not  \nfarmer field schools at 16 LLGs  \nindicated  \nTOTs ( training of Staff to conduct FFS) Number of staff to be  \nat 16 LLGS  \ntrained not indicated  \nProcuring 3,500 litres fuel for farmer Fully Quantified  \nfield schools including water resource  \nassessment and environmental social  \nsafe guard screening \n01-Agro- 10017 Machinery 75,042,477 Allowances for (PDC) meetings No measurement of Number of PDC Industrialization acquisition  \nand  \nmaintenance Allowances for Monitoring and  \nEvaluation by PDC members \nperformance indicated in members not specified work plan in work plan  \nNumber of materials not stated  \nStationery Not indicated Refreshments Not indicated", "metadata": {"headings": [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}, [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}], [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}]], "page": 40, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14-Public Sector 10008 Capacity 551,621,097 Titling of land  \nPieces of land to be Transformation Strengthenin titled/surveyed not g  \nspecified 16-Governance 14 Administrativ  \nPurchase of laptops for planning No measure of Number of laptops to And Security e and department performance be purchased not Support  \nindicated  \nServices  \n12-Human Capital 320157 Primary  \nPerformance improvement No measure of Not indicated Development Education performance  \nServices  \n06-Natural 6 Planning and  \nInvestment servicing and monitoring of No measure of Not indicated Resources, Budgeting projects performance  \nEnvironment,  \nservices  \nClimate Change,  \nLand And Water  \n18-Development 560019 Data  \nData collection  \nNo measure of Not indicated  \nPlan Management performance Implementation  \nand  \nDisseminatio \n\\|", "metadata": {"headings": [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}, [{"headings_0": {"content": "0]", "page": 38, "level": 2}}, {"headings_1": {"content": "| 0", "page": 38, "level": 4}}]], "page": 40, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "In", "metadata": {"headings": [{"headings_0": {"content": "In", "page": 41, "level": 1}}, {"headings_1": {"content": "0]", "page": 38, "level": 2}}], "page": 41, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "23 Inspection  \nNumber of projects to be and  \nmonitored not indicated Monitoring \nAppendix 2 (b): Implementation of planned outputs Fully implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "In", "page": 41, "level": 1}}, {"headings_1": {"content": "0]", "page": 38, "level": 2}}, [{"headings_0": {"content": "In", "page": 41, "level": 1}}, {"headings_1": {"content": "0]", "page": 38, "level": 2}}]], "page": 41, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ep \u2014 u", "metadata": {"headings": [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], "page": 41, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget Total Out-put Total No Number of fully expenditure activities in implemented Output \\_\\_\\_\\_\\_\\_\\_]theout-put activities pO Tu 1 12-Human Capital 01-Education,Sports 1203010601-Basic Development and skills Requirements and Minimum standards met by schools and training institutions 320003-Assets and Facilities Management 351,399,418 06-Natural Resources, 03-Water Resources 06010120-Water resources 000006-Planning and Budgeting services 333,201,000 5 5 Environment, Climate Management data (Quantity & Quality) Change, Land And collected and assessed Water Partially Implemented out-puts Program Sub-program PIAP-out Total Out-put Total expenditure No in of activitie a eas u \u2018 sly cath \\| s in the 4 activities output \\| 01- 1202010204-Basic Requirements and es 2 Education \u2018 Education,Sports \\_ Minimum standards met by schools and DEVELOPMENT 2,144,725,083 2 and skills training institutions 09020401-Capacity of existing transport 000017-Infrastructure 09-INTEGRATED infrastructure and services increased. Development and Management TRANSPORT 03-Transport INFRASTRUCTURE AND Infrastructure access 09040106-Community ; & feeder 793,065,693 4 and Services roads constructed & maintained to facilitate 260009-Road Maintenance SERVICES Development market access 04- 09030601-Transport infrastructure 260010-Road Rehabilitation Transport Asset rehabilitated and maintained. Management 09020401-Capacity of existing transport 260014-Road Equipment and infrastructure and services increased. Fleet Management Services Appendix 3 Service Delivery 260002-District Urban and 09020101-Climate proof strategic transport , Community Access Road infrastructure constructed and upgraded. Maintenance SN Programme Focus Area Total Expenditure Key Observation Key Recommendation 1 12-Human Capital Education Development 351,339,418 Development Grant 2 Agro-Industrialization Microscale irrigation 1,242,196,965 I advised the Accounting Officer At the time of inspection on Friday, 13th October, to follow up with the Contractor 2023 I noted the following; to rectify the identified weaknesses with close Latrine at Nyarushanje Upper P/S supervision by the District e Project was completed within the duration in Engineer. the contract. e Works were done as per bills of Quantities and however workmanship was not satisfactory. e Deep cracks on the ramps leading to the PWDs latrine. Cracks in the splash apron Poor finishing. Manhole handle was weak and substandard One of the toilet doors did not fit the frame and there is difficulty in opening. e The changing room for the girls was closed and not in use. e The Contractor should rectify the identified weaknesses with close supervision by the District Engineer. e Inspection on 16th October, 2023 revealed I advised the Accounting Officer that Irrigation equipment were functional, to ensure that farmers are however there was evidence of non- trained to clean around the maintenance of water points as they were", "metadata": {"headings": [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}, [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}]], "page": 41, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e The toilet at Nyakanyinya Primary school had  \na broken bowl and O-ring seal of the toilet  \nI advised the Accounting Officer water tank thus couldn\u2019t hold water for to follow up on the repair of the flashing  \ntoilet it is to continue serving in the foreseeable future : e Borehole is functional with appropriate  \nquantity of water.  \nI advised the Accounting to engage the family and have the However, management informed me of the issue resolved so that the wrangles where the family member of the community can use the facility person that gave consent of land for without any inconvenience. construction of the borehole in the previous  \nyears is limiting people from using of this I advised the Accounting Officer borehole for personal reasons. \nto follow up on the This restricts the community from using this nonfunctional borehole.  \nfacility. \ne The borehole at Nyamambo, Kebisoni was not functional \nAppendix 4: Utilization of wage warrants", "metadata": {"headings": [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}, [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}]], "page": 43, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Department Name Approved Budget (UGX) \\_>UP Supplementary \u201antary (UGX) Revised BUG Budget (UGX Warrants (UGX  \nPayments (UGX) Unspent Balance (UGX \\| Administration 1,335,836,734 64,544,880 1,400,381,614 1,400,381,614 1,099,298,933 jance (UGA Finance 284,762,785 = 284,762,785 284,762,785 274,804,143 9,958,642 Statutory Bodies 256,513,069 - 256,513,069 256,513,069 254,619,229 1,893,840 Production 1,482,589,688 282,600,000 1,765,189,688 1,765,189,688 1,606,796,917 158,392,771 Health 7,518,420,955 588,000,000 8,106,420,955 8,106,420,955 7,258,189,141 848,231,814 Education 16,778,251,938 5,043,502,733 21,821,754,671 21,821,754,671 21,323,428,925 498,325,746 Roads 342,036,072 - 342,036,072 342,036,072 336,401,094 5,634,978 Water 38,565,924 = 38,565,924 38,565,924 33,839,067 4,726,857 Natural Resources 286,928,148 200,706,733 487,634,881 487,634,881 458,591,212 29,043,669 Community Based Services 199,878,320 5 199,878,320 199,878,320 199,114,502 763,818 Planning 68,983,576 38,125,304 107,108,880 107,108,878 70,785,180 36,323,698 Internal Audit 86,326,886 m 86,326,886 \\_86,326,886 74,529,450 11,797,436 Trade and Industry 55,024,416 - 55,024,416 55,024,416 36,147,676 18,876,740 28,734,118,511 6,217,479,650 34,951,598,161 34,951,598,159 33,026,545,469 1,925,052,690 \nAppendix 5 (a): Fairness in the distribution of Projects-Water Development Grant \nSN Sub County Water coverage rate (B) C=(A- Amount allocated to the Sub Yage of amount allocated to the Sub County out of the total district \\| A B) County grant  \n\\|  \nJ Nyarushanje 9% -2% 5,000,217 1%  \n2 Nyakishenyi 9% \\| -2% 5,000,000 1%  \n3 Bwambara 10% \\| -1% 355,547,500 93%", "metadata": {"headings": [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}, [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}], [{"headings_0": {"content": "ep \u2014 u", "page": 41, "level": 1}}, {"headings_1": {"content": "In", "page": 41, "level": 1}}]], "page": 44, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4 Buhunga 10% | | -1%", "metadata": {"headings": [{"headings_0": {"content": "4 Buhunga 10% | | -1%", "page": 44, "level": 3}}, {"headings_1": {"content": "ep \u2014 u", "page": 41, "level": 1}}], "page": 44, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0%  \n5 Kebisoni 10% \\| -1% 11,095,000 3%  \n\u2014 [6 Bugangari 11% \\| 11% 0%  \n0%  \n7 Buyanja 12% 1% 0%  \n8 Ruhinda 13% 2% 0%  \n9 Nyakagyeme 14% 3% 5,547,500 1%  \nTotal \\| 382,190,217 100% \nAppendix 5(b): Existing Water Facilities \n\\| Sub- \\| Protected Springs \\| Deep Bore Holes  \n\\| Shallow Wells  \nRain Water Tanks \\| Total", "metadata": {"headings": [{"headings_0": {"content": "4 Buhunga 10% | | -1%", "page": 44, "level": 3}}, {"headings_1": {"content": "ep \u2014 u", "page": 41, "level": 1}}, [{"headings_0": {"content": "4 Buhunga 10% | | -1%", "page": 44, "level": 3}}, {"headings_1": {"content": "ep \u2014 u", "page": 41, "level": 1}}], [{"headings_0": {"content": "4 Buhunga 10% | | -1%", "page": 44, "level": 3}}, {"headings_1": {"content": "ep \u2014 u", "page": 41, "level": 1}}]], "page": 44, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "r County", "metadata": {"headings": [{"headings_0": {"content": "r County", "page": 45, "level": 3}}, {"headings_1": {"content": "4 Buhunga 10% | | -1%", "page": 44, "level": 3}}], "page": 45, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Functional Non- Total Functional Non- Total Functional Non- Total Functional Non- Total Total Total Non- Total Functional Functional Functional Functional Functional : Functional Water ' \nSources Buyanja 103 13 116 35 18 52 8 3 11 13 [5 18 159 39 197", "metadata": {"headings": [{"headings_0": {"content": "r County", "page": 45, "level": 3}}, {"headings_1": {"content": "4 Buhunga 10% | | -1%", "page": 44, "level": 3}}, [{"headings_0": {"content": "r County", "page": 45, "level": 3}}, {"headings_1": {"content": "4 Buhunga 10% | | -1%", "page": 44, "level": 3}}]], "page": 45, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], "page": 45, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kebisoni 90 23 113 11 5 16 9 4 18 8 128 168 \\| 13 26 40 Nyakishenyi\\_\\| 121 14 135 1 0 1 4 2 6 7 4 11 133 20 153 Nyarushanje 75 12 87 5 15 20 5 6 11 24 10 34 109 43 152 \\| Bugangari 106 20 126 4 2 6 10 5  \n15 22 16 38 142 43 185 Buhunga 133 9 142 2 1 3 3 2 5 \\_\\|9 9 18 147 21 168 Bwambara 54 21 75 0 0 0 7 4 11 55 18 73 116 43 159 Nyakagyeme 153 21 174 4 2 6 9 4 13 28 8 36 194 35 229 Ruhinda 133 35 168 0 1 1 5 3 8 30 11 41 168 50 218 Total 968 168 1136 62 44 105 60 33 93 206 89 295 1296 334 1629 \nAppendix 6: Irreqularities in projects Under Education development Grant \nSs Reference No. Subject of Procurement N \n1 RUKU 550/WRKS /2022-2023/00018 Construction of School facilities at Nyamihuku p/s in Bwambara S/C \n2 RUKU 924/WRKS/2022/2023/00037 Construction of a 2 Class room block at Bugarama P/S \nProvider Date of Contract sum award  \n. \nITRACK SERVICES LTD 22/11/2022 : 70,246,580 : \nKyatoko Technical Services Itd 09/05/2023 \n\\| 39,221,060 \n3  \nRUKU 550/SUPLS /2022-2023/00021 \n\\\\ 4 RUKU 924/WRKS/2022-2023/00012 5 RUKU 924/WRKS/2022/2023/00028 \nConstruction of a lined 5 stance VIP latrine with a changing room for Girls at RUGUNIKA INVESTMENTS LTD 22/11/2022  \nKabingo P/S in Kebisoni T-C  \n31,556,534 \n\\| Construction of a lined 5 stance VIP latrine with a changing room for Girls at NK GENERAL DEALERS  \n22/11/2022  \nNyarushanje Upper P/S in Nyarushanje S/C  \n31,625,180 \nConstruction of a 2 Class Room Block at Bugarama P/S in Nyakishenyi S/C.  \nKyatoko Technical and supply 10/03/2023  \nservices Itd 28,537,120", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}, [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 2}}, {"headings_1": {"content": "r County", "page": 45, "level": 3}}]], "page": 45, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= 201,186,474 |", "metadata": {"headings": [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}, {"headings_1": {"content": "_|", "page": 45, "level": 2}}], "page": 45, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 7(a): SACCOs funded \nSN. Name Of SACCO", "metadata": {"headings": [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}, {"headings_1": {"content": "_|", "page": 45, "level": 2}}, [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}, {"headings_1": {"content": "_|", "page": 45, "level": 2}}]], "page": 46, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\| Expected PRF (UGX.) Actual PRF (UGX.) Variance (UGX.) Remarks  \n1 Kahoko - Nyakishenyi PDM SACCO 100,000,000 100,000,000 0 Funded  \n2 Kabingo - Buhunga PDM SACCO 100,000,000 100,000,000 i Funded I 3 Kasheeshe-Buyanja PDM SACCO 100,000,000 100,000,000 0 Funded 4 Kyamakanda Buyanja T/C PDM SACCO 100,000,000 100,000,000 0 Funded  \n5 Northern Kebisoni T/C PDM SACCO 100,000,000 100,000,000 fo Funded  \n6 Ngoma - Nyakishenyi PDM SACCO 100,000,000 100,000,000 0 Funded  \n7 Rwanyundo - Nyakishenyi PDM SACCO 100,000,000 100,000,000 0 Funded  \n8 Murama - Nyakishenyi PDM SACCO 100,000,000 100,000,000 0 Funded  \n9 Kisiizi- Nyarushanje PDM SACCO 100,000,000 100,000,000 0 Funded Bene Nyarushanje PDM SACCO \u2014 100,000,000 100,000,000 0 I Funded  \n11 Rwamugoma - Ruhinda PDM SACCO 100,000,000 100,000,000 0 Funded 12 Kicwamba - Ruhinda PDM SACCO 100,000,000 100,000,000 0 Funded  \n13 Ibanda- Nyarushanje PDM SACCO 100,000,000 100,000,000 0 Funded  \n14 Burora- Nyarushanje PDM SACCO 100,000,000 100,000,000 0 Funded  \n15 Nyabushenyi- Nyarushanje PDM SACCO 100,000,000 100,000,000 0 Funded  \n16 Kashayo - Bugangari PDM SACCO 100,000,000 100,000,000 0  \n17 I Bugangari - Bugangari PDM SACCO 100,000,000 100,000,000 0  \nFunded \n18 Kyabureere - Bugangari PDM SACCO 100,000,000 100,000,000 0 Funded \\| 19 Kibirizi - Buhunga PDM SACCO 100,000,000 100,000,000 0 Funded \\| 20 Nyakinengo - Nyakagyeme PDM SACCO 100,000,000 100,000,000 0 Funded  \n21 Kabwoma - Nyakagyeme PDM SACCO \\| 100,000,000 100,000,000 0  \nFunded \n[\\| Mas - Nyakagyeme PDM SACCO 100,000,000 100,000,000 0 Funded \n22 Kigaaga - Nyakagyeme PDM SACCO \\| 100,000,000 100,000,000 0  \nFunded \n24 Nyabubare - Bwambara PDM SACCO 100,000,000 100,000,000 0 Funded 25 Ndere - Ruhinda PDM SACCO 100,000,000 100,000,000 0 Funded 26 Nyarwimuka - Ruhinda PDM SACCO 100,000,000 100,000,000 0 Funded 27 Nyakabungo-Buyanja PDM SACCO 100,000,000 100,000,000 0 Funded \n28 Rubanga-Buyanja PDM SACCO ] 100,000,000 100,000,000 CH Funded \\| 29 Bugyera-Buyanja PDM SACCO  \n100,000,000 100,000,000  \n0  \nFunded 30 Central Kebisoni T/C PDM SACCO \\| 100,000,000 100,000,000 = 0  \nFunded 31 Southern - Kebisoni T/C PDM SACCO 100,000,000 100,000,000 0 \\_\\_\\| Funded 32 Bikongozo - Nyakishenyi PDM SACCO 100,000,000 100,000,000 0 Funded \\| 33 Kacence - Nyakishenyi PDM SACCO 100,000,000 100,000,000 0 u", "metadata": {"headings": [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}, {"headings_1": {"content": "_|", "page": 45, "level": 2}}, [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}, {"headings_1": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}, {"headings_1": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}, {"headings_1": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}, {"headings_1": {"content": "_|", "page": 45, "level": 2}}], [{"headings_0": {"content": "= 201,186,474 |", "page": 45, "level": 2}}, {"headings_1": {"content": "_|", "page": 45, "level": 2}}]], "page": 46, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 47, "level": 1}}, {"headings_1": {"content": "= 201,186,474 |", "page": 45, "level": 2}}], "page": 47, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "34 Bwanga- Nyarushanje PDM SACCO 100,000,000 100,000,000 0 Funded 35 Western - Bikurungu T/C PDM SACCO ram 100,000,000 0  \nFunded  \n36 Bwambara - Bwambara PDM SACCO 100,000,000 100,000,000 \\|e Funded \\| 37 Garubunda-Kebisoni PDM SACCO 100,000,000 100,000,000 0 Funded Total 3,700,000,000 3,700,000,000 0 Funded \nAppendix 7(b): SACCOs over funded SN. Name Of SACCO \n1 Kyamakanda-Buyanja PDM SACCO 2 Nyabiteete-Buyanja PDM SACCO 3 T Nyakaina-Buyanja PDM SACCO  \n4 Rwakirungura-Buyanja PDM SACCO 5 Katojo -Buyanja T/C PDM SACCO 6 Nyakaina -Buyanja T/C PDM SACCO 7 Karuhembe - Kebisoni PDM SACCO 8 Kiigiro- Kebisoni PDM SACCO  \n9 Mabanga- Kebisoni PDM SACCO 10 Nyeibingo- Kebisoni PDM SACCO \nan\u201c PRF Actual PRF Variance (UGX.) Remarks (UGX.) 7 (UGX.)", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 47, "level": 1}}, {"headings_1": {"content": "= 201,186,474 |", "page": 45, "level": 2}}, [{"headings_0": {"content": "_|", "page": 47, "level": 1}}, {"headings_1": {"content": "= 201,186,474 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "_|", "page": 47, "level": 1}}, {"headings_1": {"content": "= 201,186,474 |", "page": 45, "level": 2}}], [{"headings_0": {"content": "_|", "page": 47, "level": 1}}, {"headings_1": {"content": "= 201,186,474 |", "page": 45, "level": 2}}]], "page": 47, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Over", "metadata": {"headings": [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}], "page": 47, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 \ntas Received the extra amount in FY 2021/2022 the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 100,000,000 \n117,389,088 17,389,088 \\| Received the extra amount in FY 2021/2022 100,000,000 117,389,088 17,389,088  \nReceived the extra amount in FY 2021/2022 100,000,000 ass 117,389,088 17,389,088  \nReceived the extra amount in FY 2021/2022 100,000,000  \n17,389,088 Received the extra amount in FY 2021/2022 100,000,000 117,389,088 17,389,088  \n100,000,000 117,389,088 17,389,088 \nReceived the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 11 Eastern - Kebisoni T/C PDM SACCO \n100,000,000 117,389,088 \\| 17,389,088  \nReceived the extra amount in FY 2021/2022 [= Kafunjo Nyakishenyi PDM SACCO  \n1", "metadata": {"headings": [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}, [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}], [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}], [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}], [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}]], "page": 47, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 100,000,000 117,389,088 17,389,088 Received the extra amount in FY 2021/2022 13 Katonya - Nyakishenyi PDM SACCO  \n100,000,000 117,389,088 17,389,088", "metadata": {"headings": [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}], "page": 47, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "10 \nReceived the extra amount in FY 2021/2022 \n14 Nyarugando - Nyakishenyi PDM SACCO 100,000,000 117,389,088 15 Bunono - Nyarushanje PDM SACCO  \n16 Ihunga- Nyarushanje PDM SACCO  \n17 Ndago- Nyarushanje PDM SACCO  \n18 Central - Bikurungu T/C PDM SACCO  \n19 Eastern - Bikurungu T/C PDM SACCO  \n20 Burama - Bugangari PDM SACCO  \n21 Kakindo - Bugangari PDM SACCO  \n22 Kazindiro - Bugangari PDM SACCO  \n23 Nyabiteete - Bugangari PDM SACCO  \n24 Buhunga - Buhunga S/C PDM SACCO  \n25 Bwanda - Buhunga PDM SACCO  \n26 Kihanga - Buhunga PDM SACCO  \n27 Kyaruyenje - Buhunga PDM SACCO  \n8 \n9 Kikongi - Bwambara PDM SACCO  \n0 Rwenshama - Bwambara PDM SACCO 1 Kahoko - Nyakagyeme PDM SACCO 2 Kitimba - Nyakagyeme PDM SACCO \n100,000000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 100,000,000 117,389,088  \n100,000,000 117,389,088 17,389,088 3 3 3 Rushasha - Nyakagyeme PDM SACCO 100,000,000 117,389,088  \n3 4  \n35 \n36 Bigaga - Rwerere T/C PDM SACCO 37 Kagugu - Rwerere T/C PDM SACCO 38 Rusoroza - Rwerere T/C PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}, [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}], [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}], [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}], [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}], [{"headings_0": {"content": "| Over", "page": 47, "level": 4}}, {"headings_1": {"content": "_|", "page": 47, "level": 1}}]], "page": 47, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000 117,389,088", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], "page": 48, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000 117,389,088 17,389,088 100,000,000 117,389,088 17,389,088 3,800,000,000 4,460,785,344 660,785,344", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], "page": 48, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Received the extra amount in FY 2021/2022 Appendix 8: Failure to prepare quarterly performance reports and elect leadership vetting committee at the first general meetin SN Vote Name Parish Name Name of SACCO Number of POM Funds Disbursed Audit Comments . enterprises : \u2019 RUKUNGIRI DLG SACCOs did not prepare ' 1 KATOJO WARD KATOJO -BUYANJA T/C PDM SACCO 10 117,389,088 quarterly performance 2 KYAMAKANDA WARD KYAMAKANDA -BUYANJA T/C PDM SACCO 20 3 NYAKAINA WARD NYAKAINA -BUYANJA T/C PDM SACCO 12 4 GARUBUNDA GARUBUNDA - KEBISONI PDM SACCO 9 reports, leadership 117,389,088 vetting committee was notelscted and inaugurated in the first 117,389,088 general meeting 100,000,000 5 KARUHEMBE KARUHEMBE - KEBISONI PDM SACCO 10 117,389,088 6 KIIGIRO KIIGIRO- KEBISONI PDM SACCO 5 117,389,088 7 MABANGA MABANGA- KEBISONI PDM SACCO 10 117,389,088 8 NYEIBINGO NYEIBINGO- KEBISONI PDM SACCO 14 117,389,088 CENTRAL WARD \\| CENTRAL \u2014 KEBISONI T/C PDM SACCO \\| 11 9 100,000,000 NORTHERN WARD \\| NORTHERN KEBISONI T/C PDM SACCO 9 10 100,000,000 11 SOUTHERN WARD SOUTHERN - KEBISONI T/C PDMSACCO 8 100,000,000 118 1,221,723,616 12 Appendix 9: Non-functionality of SACCO committees and sub-committees Vote Name of Supervisory Executive Loan Sub Production sub Marketing sub Business Finance and investment Nam SACCO committee Committee committee Committee Committee Development sub Committee e services sub Committee Was it Is the Was \\|Is the Wa \\|Is the Was it \\|Is\\_ the Was it Is the Was Is", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}, [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}]], "page": 48, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. onal? ed? nal? ute nal? 0) nal? 0) nal? ed? (operation (operation (opera (yes (operati d? (operati (operati (operati (yes al or Not  \nal or Not tional /No) onal or (ye onal or onal or onal or /No) operationa  \noperationa or Not Not s/N Not Not Not I) I) operati operatio 0) operatio operatio operatio  \nonal) nal) nal) nal) nal)", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], "page": 50, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "RUK KASHEES Yes Yes Yes Yes Yes Yes Not No Not No Not Not UNG HE- Operatio Operatio Operational Operational IRI BUYANJA nal nal DLG PDM SACCO KYAMAK Yes Yes Not No Not No Not Not ANDA- Operatio Operatio Operational Operational BUYANJA nal nal PDM SACCO NYABITE Yes Yes Not No Not No Not Not ETE- Operatio Operatio Operational Operational BUYANJA nal nal PDM SACCO NYAKAB Yes Yes Not No Not No Not Not UNGO- Operatio Operatio Operational Operational BUYANJA nal nal PDM SACCO NYAKAIN Yes Yes . A- BUYANJA Not No Not No Not No Not Operatio Operatio Operational Operational 13 PDM SACCO RUBANG Yes Yes Yes Not Not Not Not A- Operatio Operatio Operational Operational BUYANJA nal nal PDM SACCO IRWAKIR \\| ves Yes Not Not Not Not UNGURA- Operatio Operatio Operational Operational BUYANJA nal nal PDM SACCO KATOJO ve Yes Yes Not Not Not Not Operatio Operatio Operational Operational BUYANJA nal nal T/C PDM SACCO KYAMAK Yes Yes Yes Not Not Not Not ANDA - Operatio Operatio Operational Operational BUYANJA nal nal T/C PDM SACCO NYAKAIN Yes Yes Yes Not Not Not Not A - Operatio Operatio Operational Operational BUYANJA nal nal T/C PDM SACCO GARUBU Yes Yes Not Not Not Not NDA = Operatio Operatio Operational Operational KEBISON nal nal I PDM SACCO KARUHE Yes Yes Yes Not Not Not Not MBE 5 Operatio Operatio Operational Operational KEBISON nal nal I PDM SACCO 14 KIIGIRO- Yes Yes Yes Yes Yes Yes No Not No Not No Not No Not KEBISON Operatio Operatio Operational Operational I PDM nal nal SACCO MABANG Yes Yes Yes Yes Not Not Not Not A- Operatio Operatio Operational Operational KEBISON nal nal I PDM SACCO NYEIBIN Yes Yes Yes Yes Yes Not Not Not Not GO- Operatio Operatio Operational Operational KEBISON nal nal I PDM SACCO \\| CENTRAL Yes Yes Yes Yes Yes Not Not Not Not Operatio Operatio Operational Operational KEBISON nal nal I T/C PDM SACCO EASTERN Yes Yes Yes Yes Yes Not Not Not Not Operatio Operatio Operational Operational KEBISON nal nal I Tye PDM SACCO NORTHE Yes Yes Yes Yes Yes Not Not Not Not RN Operatio Operatio Operational Operational KEBISON nal nal I T/C PDM SACCO SOUTHE Yes Yes Yes Yes Yes Yes Not Not Not Not RN - Operatio Operatio Operational Operational KEBISON nal nal I T/C PDM SACCO 15 Appendix10: Transfer of PRF to SACCOs", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}, [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}], [{"headings_0": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, {"headings_1": {"content": "| Over", "page": 47, "level": 4}}]], "page": 50, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}, {"headings_1": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}], "page": 53, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 Nyakaina Nyakaina -Buyanja T/C PDM SACCO \n7 Karuhembe Karuhembe - Kebisoni PDM SACCO  \n26/07/2022 \n8 Kiigiro Kiigiro- Kebisoni PDM SACCO  \n26/07/2022 \n[9 Mabanga Mabanga- Kebisoni PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}, {"headings_1": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}, [{"headings_0": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}, {"headings_1": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}], [{"headings_0": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}, {"headings_1": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}], [{"headings_0": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}, {"headings_1": {"content": "100,000,000 117,389,088", "page": 48, "level": 9}}]], "page": 53, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Paco", "metadata": {"headings": [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], "page": 53, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "110 Nyeibingo Nyeibingo- Kebisoni PDM SACCO \\| \na \nrai Eastern Eastern - Kebisoni T/C PDM SACCO \\|  \n26/07/2022 \n12 Kafunjo Kafunjo - Nyakishenyi PDM SACCO  \n25/07/2022 \n13 Katonya Katonya - Nyakishenyi PDM SACCO  \n25/07/2022 \n14 Nyarugando Nyarugando Nyakishenyi PDM SACCO \n7 \n25/07/2022 - \n15 Bunono Bunono - Nyarushanje PDM SACCO  \n25/07/2022 \n16 Thunga \\| Ihunga- Nyarushanje PDM SACCO  \n25/07/2022 \n17 Ndago \\| Ndago- Nyarushanje PDM SACCO zZ 18 Central \\| Central - Bikurungu T/C PDM \n25/07/2022 26/07/2022 \n16 \n19 Eastern Eastern - Bikurungu T/C PDM SACCO 20 Burama Burama - Bugangari PDM SACCO N m Kakindo Kakindo - Bugangari PDM SACCO \\|  \nN Kazindiro Kazindiro - Bugangari PDM SACCO N Ww Nyabiteete Nyabiteete - Bugangari PDM SACCO \\|  \n24 Buhunga Buhunga - Buhunga S/C PDM SACCO 25 Bwanda Bwanda - Buhunga PDM SACCO Kihanga Kihanga - Buhunga PDM SACCO Kyaruyenje Kyaruyenje - Buhunga PDM SACCO Kikarara Kikarara - Bwambara PDM SACCO \nKikongi Kikongi - Bwambara PDM SACCO Rwenshama Rwenshama - Bwambara PDM SACCO Kahoko Kahoko - Nyakagyeme PDM SACCO Kitimba Kitimba - Nyakagyeme PDM SACCO Rushasha Rushasha - Nyakagyeme PDM SACCO Burombe Burombe - Ruhinda PDM SACCO \nNyakitabire Nyakitabire - Ruhinda PDM SACCO Bigaga - Rwerere T/C PDM SACCO Kagugu - Rwerere T/C PDM SACCO Rusoroza Rusoroza - Rwerere T/C PDM SACCO \n28/07/2022 28/07/2022 28/07/2022 28/07/2022 28/07/2022 29/07/2022 29/07/2022  \n29/07/2022  \n29/07/2022  \n25/07/2022  \n25/07/2022  \n25/07/2022  \n: 28/07/2022  \n28/07/2022  \n28/07/2022 27/07/2022  \n29/07/2022  \n26/07/2022 26/07/2022  \n29/07/2022 \n17 \nAppendix 11: Transfer of PRF to SACCOs without submission of attestation forms by the Accounting Officer (AO SN Vote Name \\| Parish Name of SACCO \nName \nWas the SACCO Remarks Name included in  \nthe AO\u2019s attestation \n\\_\\_\\| form? 1 RUKUNGIRI Nyabiteete Kyamakanda Kyamakanda-Buyanja PDM SACCO YES", "metadata": {"headings": [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}, [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}], [{"headings_0": {"content": "Paco", "page": 53, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014\u2014", "page": 53, "level": 4}}]], "page": 53, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2 DLG", "metadata": {"headings": [{"headings_0": {"content": "2 DLG", "page": 55, "level": 2}}, {"headings_1": {"content": "Paco", "page": 53, "level": 4}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nyabiteete-Buyanja PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Nyabiteete-Buyanja PDM SACCO", "page": 55, "level": 5}}, {"headings_1": {"content": "2 DLG", "page": 55, "level": 2}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "13  \nNyakaina Nyakaina-Buyanja PDM SACCO \n\\|4 Rwakirungura Rwakirungura-Buyanja PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Nyabiteete-Buyanja PDM SACCO", "page": 55, "level": 5}}, {"headings_1": {"content": "2 DLG", "page": 55, "level": 2}}, [{"headings_0": {"content": "Nyabiteete-Buyanja PDM SACCO", "page": 55, "level": 5}}, {"headings_1": {"content": "2 DLG", "page": 55, "level": 2}}]], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[5", "metadata": {"headings": [{"headings_0": {"content": "[5", "page": 55, "level": 2}}, {"headings_1": {"content": "Nyabiteete-Buyanja PDM SACCO", "page": 55, "level": 5}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Katojo", "metadata": {"headings": [{"headings_0": {"content": "| Katojo", "page": 55, "level": 3}}, {"headings_1": {"content": "[5", "page": 55, "level": 2}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Katojo -Buyanja T/C PDM SACCO \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Katojo", "page": 55, "level": 3}}, {"headings_1": {"content": "[5", "page": 55, "level": 2}}, [{"headings_0": {"content": "| Katojo", "page": 55, "level": 3}}, {"headings_1": {"content": "[5", "page": 55, "level": 2}}]], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nyakaina", "metadata": {"headings": [{"headings_0": {"content": "Nyakaina", "page": 55, "level": 1}}, {"headings_1": {"content": "| Katojo", "page": 55, "level": 3}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7  \nKaruhembe \nNyakaina -Buyanja T/C PDM SACCO Karuhembe - Kebisoni PDM SACCO \n8  \nKiigiro Kiigiro- Kebisoni PDM SACCO 7 9", "metadata": {"headings": [{"headings_0": {"content": "Nyakaina", "page": 55, "level": 1}}, {"headings_1": {"content": "| Katojo", "page": 55, "level": 3}}, [{"headings_0": {"content": "Nyakaina", "page": 55, "level": 1}}, {"headings_1": {"content": "| Katojo", "page": 55, "level": 3}}], [{"headings_0": {"content": "Nyakaina", "page": 55, "level": 1}}, {"headings_1": {"content": "| Katojo", "page": 55, "level": 3}}]], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mabanga", "metadata": {"headings": [{"headings_0": {"content": "Mabanga", "page": 55, "level": 1}}, {"headings_1": {"content": "Nyakaina", "page": 55, "level": 1}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mabanga- Kebisoni PDM SACCO \n10  \nNyeibiingo Nyeibingo- Kebisoni PDM SACCO \n11  \nEastern  \nEastern - Kebisoni T/C\\_PDM SACCO \n12", "metadata": {"headings": [{"headings_0": {"content": "Mabanga", "page": 55, "level": 1}}, {"headings_1": {"content": "Nyakaina", "page": 55, "level": 1}}, [{"headings_0": {"content": "Mabanga", "page": 55, "level": 1}}, {"headings_1": {"content": "Nyakaina", "page": 55, "level": 1}}], [{"headings_0": {"content": "Mabanga", "page": 55, "level": 1}}, {"headings_1": {"content": "Nyakaina", "page": 55, "level": 1}}], [{"headings_0": {"content": "Mabanga", "page": 55, "level": 1}}, {"headings_1": {"content": "Nyakaina", "page": 55, "level": 1}}]], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kafunjo", "metadata": {"headings": [{"headings_0": {"content": "Kafunjo", "page": 55, "level": 2}}, {"headings_1": {"content": "Mabanga", "page": 55, "level": 1}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201c[katonya Kafunjo Nyakishenyi PDM SACCO 113 Katonya - Nyakishenyi PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Kafunjo", "page": 55, "level": 2}}, {"headings_1": {"content": "Mabanga", "page": 55, "level": 1}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[14", "metadata": {"headings": [{"headings_0": {"content": "[14", "page": 55, "level": 2}}, {"headings_1": {"content": "Kafunjo", "page": 55, "level": 2}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nyarugando Nyarugando - Nyakishenyi PDM SACCO \n[15 Bunono Bunono Nyarushanje PDM SACCO \n16", "metadata": {"headings": [{"headings_0": {"content": "[14", "page": 55, "level": 2}}, {"headings_1": {"content": "Kafunjo", "page": 55, "level": 2}}, [{"headings_0": {"content": "[14", "page": 55, "level": 2}}, {"headings_1": {"content": "Kafunjo", "page": 55, "level": 2}}], [{"headings_0": {"content": "[14", "page": 55, "level": 2}}, {"headings_1": {"content": "Kafunjo", "page": 55, "level": 2}}]], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ihunga", "metadata": {"headings": [{"headings_0": {"content": "Ihunga", "page": 55, "level": 2}}, {"headings_1": {"content": "[14", "page": 55, "level": 2}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "117", "metadata": {"headings": [{"headings_0": {"content": "Ihunga", "page": 55, "level": 2}}, {"headings_1": {"content": "[14", "page": 55, "level": 2}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ndago", "metadata": {"headings": [{"headings_0": {"content": "Ndago", "page": 55, "level": 1}}, {"headings_1": {"content": "Ihunga", "page": 55, "level": 2}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "18  \nCentral \n19  \nEastern \nThunga- Nyarushanje PDM SACCO Ndago- Nyarushanje PDM SACCO Central - Bikurungu T/C PDM SACCO Eastern - Bikurungu T/C PDM SACCO \n20  \nBurama Burama - Bugangari PDM SACCO - 21  \nKakindo  \nKakindo - Bugangari PDM SACCO \n22  \nKazindiro \u2014Nyabiteete Kazindiro - Bugangari PDM SACCO 23 Nyabiteete - Bugangari PDM SACCO \n24", "metadata": {"headings": [{"headings_0": {"content": "Ndago", "page": 55, "level": 1}}, {"headings_1": {"content": "Ihunga", "page": 55, "level": 2}}, [{"headings_0": {"content": "Ndago", "page": 55, "level": 1}}, {"headings_1": {"content": "Ihunga", "page": 55, "level": 2}}], [{"headings_0": {"content": "Ndago", "page": 55, "level": 1}}, {"headings_1": {"content": "Ihunga", "page": 55, "level": 2}}], [{"headings_0": {"content": "Ndago", "page": 55, "level": 1}}, {"headings_1": {"content": "Ihunga", "page": 55, "level": 2}}], [{"headings_0": {"content": "Ndago", "page": 55, "level": 1}}, {"headings_1": {"content": "Ihunga", "page": 55, "level": 2}}], [{"headings_0": {"content": "Ndago", "page": 55, "level": 1}}, {"headings_1": {"content": "Ihunga", "page": 55, "level": 2}}]], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Buhunga", "metadata": {"headings": [{"headings_0": {"content": "Buhunga", "page": 55, "level": 2}}, {"headings_1": {"content": "Ndago", "page": 55, "level": 1}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25  \nBwanda \n26", "metadata": {"headings": [{"headings_0": {"content": "Buhunga", "page": 55, "level": 2}}, {"headings_1": {"content": "Ndago", "page": 55, "level": 1}}, [{"headings_0": {"content": "Buhunga", "page": 55, "level": 2}}, {"headings_1": {"content": "Ndago", "page": 55, "level": 1}}]], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kihanga", "metadata": {"headings": [{"headings_0": {"content": "Kihanga", "page": 55, "level": 1}}, {"headings_1": {"content": "Buhunga", "page": 55, "level": 2}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Buhunga Buhunga S/C\\_PDM SACCO Bwanda - Buhunga PDM SACCO Kihanga Buhunga PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Kihanga", "page": 55, "level": 1}}, {"headings_1": {"content": "Buhunga", "page": 55, "level": 2}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lae", "metadata": {"headings": [{"headings_0": {"content": "Lae", "page": 55, "level": 4}}, {"headings_1": {"content": "Kihanga", "page": 55, "level": 1}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kyaruyenje", "metadata": {"headings": [{"headings_0": {"content": "Kyaruyenje", "page": 55, "level": 2}}, {"headings_1": {"content": "Lae", "page": 55, "level": 4}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kyaruyenje - Buhunga PDM SACCO \n28  \nKikarara  \nKikarara - Bwambara PDM SACCO \n129", "metadata": {"headings": [{"headings_0": {"content": "Kyaruyenje", "page": 55, "level": 2}}, {"headings_1": {"content": "Lae", "page": 55, "level": 4}}, [{"headings_0": {"content": "Kyaruyenje", "page": 55, "level": 2}}, {"headings_1": {"content": "Lae", "page": 55, "level": 4}}], [{"headings_0": {"content": "Kyaruyenje", "page": 55, "level": 2}}, {"headings_1": {"content": "Lae", "page": 55, "level": 4}}]], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kikongi", "metadata": {"headings": [{"headings_0": {"content": "Kikongi", "page": 55, "level": 2}}, {"headings_1": {"content": "Kyaruyenje", "page": 55, "level": 2}}], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kikongi - Bwambara PDM SACCO \\| 30  \nRwenshama Rwenshama - Bwambara PDM SACCO \n31  \nKahoko  \nKahoko - Nyakagyeme PDM SACCO \n13 \nFUNDS WERE SENT TO SACCO ACCOUNTS BEFORE ATTESTATION FORMS WERE SIGNED: BY THE CAO ON 9\" SEP 2022 AND RECEIVED: BY SECRETARIAT ON 20\u2122 OCTOBER,2022 \n\u2014L \nKitimba  \nKitimba - Nyakagyeme PDM SACCO Rushasha  \nRushasha - Nyakagyeme PDM SACCO Burombe  \nBurombe - Ruhinda PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Kikongi", "page": 55, "level": 2}}, {"headings_1": {"content": "Kyaruyenje", "page": 55, "level": 2}}, [{"headings_0": {"content": "Kikongi", "page": 55, "level": 2}}, {"headings_1": {"content": "Kyaruyenje", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kikongi", "page": 55, "level": 2}}, {"headings_1": {"content": "Kyaruyenje", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kikongi", "page": 55, "level": 2}}, {"headings_1": {"content": "Kyaruyenje", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kikongi", "page": 55, "level": 2}}, {"headings_1": {"content": "Kyaruyenje", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kikongi", "page": 55, "level": 2}}, {"headings_1": {"content": "Kyaruyenje", "page": 55, "level": 2}}]], "page": 55, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nyakitabire", "metadata": {"headings": [{"headings_0": {"content": "Nyakitabire", "page": 56, "level": 2}}, {"headings_1": {"content": "Kikongi", "page": 55, "level": 2}}], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nyakitabire - Ruhinda PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Nyakitabire", "page": 56, "level": 2}}, {"headings_1": {"content": "Kikongi", "page": 55, "level": 2}}], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bigaga", "metadata": {"headings": [{"headings_0": {"content": "Bigaga", "page": 56, "level": 2}}, {"headings_1": {"content": "Nyakitabire", "page": 56, "level": 2}}], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bigaga - Rwerere T/C\\_PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Bigaga", "page": 56, "level": 2}}, {"headings_1": {"content": "Nyakitabire", "page": 56, "level": 2}}], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kagugu", "metadata": {"headings": [{"headings_0": {"content": "Kagugu", "page": 56, "level": 2}}, {"headings_1": {"content": "Bigaga", "page": 56, "level": 2}}], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kagugu - Rwerere T/C PDM SACCO Rusoroza  \nRusoroza - Rwerere T/C PDM SACCO \nAppendix 12: Failure to select and implement prioritized /flagship projects \nVote Name Parish Name of List of flagship projects per Are the How many Number How How How Name SACCO SACCO \nRUKUNGIRI BUGYERA BUGYERA- Banana Growers, Diary Cattle, DLG  \nBUYANJA PDM Goat Rearing, Millet Growers, SACCO", "metadata": {"headings": [{"headings_0": {"content": "Kagugu", "page": 56, "level": 2}}, {"headings_1": {"content": "Bigaga", "page": 56, "level": 2}}, [{"headings_0": {"content": "Kagugu", "page": 56, "level": 2}}, {"headings_1": {"content": "Bigaga", "page": 56, "level": 2}}], [{"headings_0": {"content": "Kagugu", "page": 56, "level": 2}}, {"headings_1": {"content": "Bigaga", "page": 56, "level": 2}}], [{"headings_0": {"content": "Kagugu", "page": 56, "level": 2}}, {"headings_1": {"content": "Bigaga", "page": 56, "level": 2}}]], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Piggery", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KASHEESHE KASHEESHE- Banana Growers, Diary Cattle, BUYANJA PDM Goat Rearing, Poultry, Piggery SACCO \nKYAMAKANDA KYAMAKANDA Banana Growers, Diary Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}, [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}]], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Fishing, Coffee Farming, PDM SACCO Poultry, Piggery  \nNYABITEETE NYABITEETE- Banana Growers,Goat rearing, BUYANJA PDM Poultry,Passion Fruit  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "flagship enterprises of PDM many of many of many of projects are enterpris the the the consistent implementi es enterpris farming farming with the ng flagship  \nes are enterpris enterpris priority projects  \nfarming es are es are commoditi  \nenterpris from the NOT  \nes \nes priority from the selected commodi priority by the LG?  \nty list commodi list \n13 \n20 \n11 \nNYAKABUNG NYAKABUNGO Banana Growers,Coffee, Goat No 0 -BUYANJA rearing, Piggery  \nPDM SACCO \nNYAKAINA NYAKAINA- Banana No 12 12 BUYANJA\\_PDM Growers,Coffee,Piggery, \n19 \nSACCO Poultry \\|  \n7 RUBANGA RUBANGA- Banana Growers,Coffee,Goat No 13 13 13 8 5 BUYANJA PDM \\| rearing, Piggery, Poultry  \nSACCO \n8 RWAKIRUNG RWAKIRUNGU Banana Growers,Coffee, No 13 13 13 5 8 . URA RA-BUYANJA Piggery, Poultry  \nPDM SACCO \n9 KATOJO KATOJO - Piggery, Poultry Yes 10 10 10 10 0 WARD BUYANJA T/C  \nPDM SACCO = 1 KYAMAKANDA KYAMAKANDA Banana Growers,Piggery, No 12 12 12 4 8", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}, [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}]], "page": 56, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. WARD -BUYANJA T/C I Poultry  \nPDM SACCO \\|\\_\\_ 11 NYAKAINA NYAKAINA - Banana Growers,Piggery, No 10 10 10 2 8 WARD BUYANJA T/C Poultry  \nPDM SACCO \\{ 12 KARUHEMBE KARUHEMBE - Coffee, Pigger, Banana No 10 10 10 9 1 KEBISONI  \nGrowers", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], "page": 57, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "PDM SACCO 13 13 KIIGIRO KIIGIRO- Piggery, Cattle Keepers, No 5 5 5 2 KEBISONI Banana Growers \nPDM SACCO \n14 MABANGA MABANGA- Piggery,Coffee, Banana No 10 10 10 8 2 KEBISONI  \nGrowers \nPDM SACCO \n15 NYEIBINGO NYEIBINGO- Piggery,Coffee, Banana 14 14 14 8 6 KEBISONI  \nGrowers \nPDM SACCO \n16 GARUBUNDA GARUBUNDA - Piggery,Coffee No 9 9 9 4 5 \\\\  \nKEBISONI \nPDM SACCO \n17 CENTRAL CENTRAL \u2014 Piggery,Coffee, Tomatoes,  \n5 6 WARD  \nKEBISONI T/C Poultry,Banana Growers  \nPDM SACCO \n18 EASTERN EASTERN - Coffee, Piggery, Beans, Poultry  \n4 9 WARD KEBISONI T/C  \nPDM SACCO \n19 NORTHERN NORTHERN Pultry, Piggery,Banana  \n5 4 WARD KEBISONI T/C  \nPDM SACCO \n20", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}, [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}]], "page": 57, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SOUTHERN SOUTHERN - Coffee, Banana, Tomatoes No 8 8  \nWARD KEBISONI T/C  \nPDM SACCO  \nBIKONGOZO BIKONGOZO - Potato, Goat No 19 19  \nNYAKISHENYI Rearing,Piggery,Beans,  \nPDM SACCO  \nKACENCE KACENCE - Goat rearing, Piggery,Banana No 32 32  \nNYAKISHENYI Growers,Coffee,Poultry  \nPDM SACCO  \n23  \nKAFUNJO KAFUNJO - Rabbit Keepers, Bee No 11 11  \nNYAKISHENYI Keepers,Poultry,Irish Growers  \nPDM SACCO  \n24 KAHOKO KAHOKO - Banana Growers, No  \nNYAKISHENYI Beans,Piggery,Coffee  \nPDM SACCO  \n25 KATONYA KATONYA - Banana Growers,  \nNYAKISHENYI Piggery,Coffee  \nPDM SACCO  \n26 MURAMA MURAMA - Banana Growers,  \nNYAKISHENYI Piggery,Coffee, Goat Farmers  \nPDM SACCO  \n27  \nNGOMA NGOMA - Banana Growers, Coffee, Goat No 11 11 11  \nNYAKISHENYI Farmers,Poultry  \nPDM SACCO  \n28  \nNYARUGAND NYARUGANDO Banana Growers, Coffee, Goat Yes 15 15 15  \nO - Farmers  \nNYAKISHENYI  \nPDM SACCO  \n29 RWANYUNDO RWANYUNDO Coffee, Goat Farmers,Poultry  \n4 \nNYAKISHENYI  \nPDM SACCO  \n30 BUNONO BUNONO - Poultry, Cassava, No  \n18 12 6 NYARUSHANJE Beans,Piggery, Sorghum, Irish  \nPDM SACCO potatoes  \n31 BURORA BURORA- Cattle, bananas,Coffee Yes  \n40 40 0 NYARUSHANJE  \nPDM SACCO  \n32 \\| BWANGA \\| BWANGA- Cattle, bananas,Coffee, Goats Yes 16  \n16 16 0 NYARUSHANJE \n21 \nI", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}, [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 56, "level": 2}}, {"headings_1": {"content": "Kagugu", "page": 56, "level": 2}}]], "page": 58, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__]", "metadata": {"headings": [{"headings_0": {"content": "__]", "page": 59, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 56, "level": 2}}], "page": 59, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDMm SAccO I I \\| 33 \\| IBANDA IBANDA- Bananas, Coffee, \u2018\\| No 18 18 18 8 10 NYARUSHANJE Goats,Poultry,Piggery,  \nPDMSACCO \\| iL  \n34 IHUNGA IHUNGA- \\| Bananas,Coffee, Piggery, Irish No 26  \n112  \n26 26 14 NYARUSHANJE Potatoes  \nPDM SACCO Bananas,", "metadata": {"headings": [{"headings_0": {"content": "__]", "page": 59, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 56, "level": 2}}], "page": 59, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iL L", "metadata": {"headings": [{"headings_0": {"content": "iL L", "page": 59, "level": 5}}, {"headings_1": {"content": "__]", "page": 59, "level": 3}}], "page": 59, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "35 KISIIZI KISIIZI - Coffee, Piggery No 33 33 33 [12 21 NYARUSHANJE  \nPDM SACCO \\| \\|  \n36 NDAGO NDAGO- Bananas,Coffee, Piggery \u201aMillet No 23 23 123 a8 5 NYARUSHANJE  \nPDM SACCO \\| \n\\|  \n37  \nNYABUSHENY NYABUSHENYI Bananas,Coffee, Poultry \u201aGoat No 17 17 17 16 1 T  \n-  \nNYARUSHANJE  \nPDM SACCO \\|  \n38 RUYONZA RUYONZA- Bananas,Coffee, Piggery No 36 36 36 20 16", "metadata": {"headings": [{"headings_0": {"content": "iL L", "page": 59, "level": 5}}, {"headings_1": {"content": "__]", "page": 59, "level": 3}}, [{"headings_0": {"content": "iL L", "page": 59, "level": 5}}, {"headings_1": {"content": "__]", "page": 59, "level": 3}}]], "page": 59, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| NYARUSHANJE", "metadata": {"headings": [{"headings_0": {"content": "| NYARUSHANJE", "page": 59, "level": 2}}, {"headings_1": {"content": "iL L", "page": 59, "level": 5}}], "page": 59, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pom sacco \\| \\|\\_ \\| 39 CENTRAL CENTRAL - Bananas,Coffee, Goat,Poultry No [8 8 8 6 2 WARD  \nBIKURUNGU  \nT/C PDM  \nSACCO \\| \\| 40 \nEASTERN EASTERN \\| Cattle, Goat, Rice No ~~ to 10 \"\\| 10 9 1 WARD  \nBIKURUNGU", "metadata": {"headings": [{"headings_0": {"content": "| NYARUSHANJE", "page": 59, "level": 2}}, {"headings_1": {"content": "iL L", "page": 59, "level": 5}}, [{"headings_0": {"content": "| NYARUSHANJE", "page": 59, "level": 2}}, {"headings_1": {"content": "iL L", "page": 59, "level": 5}}]], "page": 59, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u T/C PDM", "metadata": {"headings": [{"headings_0": {"content": "u T/C PDM", "page": 59, "level": 2}}, {"headings_1": {"content": "| NYARUSHANJE", "page": 59, "level": 2}}], "page": 59, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO \\| \u201cTe EB  \n41 WESTERN WESTERN = Pigsens, Goat, Poultry No  \n8 8 6 2 WARD  \nBIKURUNGU  \nT/C PDM i  \nSACCO = 125  \n42  \nBUGANGARI BUGANGARI \\| Piggery, Goat, Poultry,Coffee, No  \n25 25 13 \\|\u00bb \\| BUGANGARI Bananas,Rice,Cattle, Bee  \nPow SACCO Keeping \n\\|  \n43 BURAMA BURAMA - Goat, Coffee,Rice,Bee No 16 16 16 8 8 BUGANGARI Keeping, Cereal,Piggery +  \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "u T/C PDM", "page": 59, "level": 2}}, {"headings_1": {"content": "| NYARUSHANJE", "page": 59, "level": 2}}, [{"headings_0": {"content": "u T/C PDM", "page": 59, "level": 2}}, {"headings_1": {"content": "| NYARUSHANJE", "page": 59, "level": 2}}]], "page": 59, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| in", "metadata": {"headings": [{"headings_0": {"content": "| in", "page": 59, "level": 3}}, {"headings_1": {"content": "u T/C PDM", "page": 59, "level": 2}}], "page": 59, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "44 KAKINDO KAKINDO - Goat, Coffee,Piggery No 14 14 14 12 2: \\| BUGANGARI \\| L \n22", "metadata": {"headings": [{"headings_0": {"content": "| in", "page": 59, "level": 3}}, {"headings_1": {"content": "u T/C PDM", "page": 59, "level": 2}}, [{"headings_0": {"content": "| in", "page": 59, "level": 3}}, {"headings_1": {"content": "u T/C PDM", "page": 59, "level": 2}}]], "page": 59, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDMSACCO", "metadata": {"headings": [{"headings_0": {"content": "| PDMSACCO", "page": 60, "level": 2}}, {"headings_1": {"content": "| in", "page": 59, "level": 3}}], "page": 60, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KASHAYO KASHAYO - Bananas, Coffee,Goat, No 10 10 10 8 BUGANGARI Cattle,Poultry  \nPDM SACCO  \nKAZINDIRO KAZINDIRO - Bananas, Coffee,Goat,Piggery No 15 15 15 12: BUGANGARI  \nPDM SACCO  \n47 KYABUREERE KYABUREERE - Bananas, Coffee,Goat,Piggery, No 13 13 13 11 BUGANGARI Bee keeping  \nPDM SACCO  \n48 NYABITEETE NYABITEETE - Coffee,Goat, Bee No 24 24 24 17 BUGANGARI keeping,Onions,Piggery  \nPDM SACCO  \n49 BUHUNGA BUHUNGA - Coffee, No 25 25 25 18 BUHUNGA S/C Bananas,Piggery,Poultry  \nPDM SACCO  \n50 BWANDA BWANDA - Coffee, No 14 14 14 6 BUHUNGA Bananas, Piggery,Poultry  \nPDM SACCO  \n51 KABINGO KABINGO - Coffee, No 23 23 23 14 BUHUNGA Bananas, Piggery,Poultry  \nPDM SACCO  \n52 KIBIRIZI KIBIRIZI - Coffee, No 13 13 13 11 BUHUNGA Bananas, Piggery,Poultry  \nPDM SACCO  \n53 KIHANGA KIHANGA - Coffee, Bananas,Piggery No 11 11 11 10 BUHUNGA  \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "| PDMSACCO", "page": 60, "level": 2}}, {"headings_1": {"content": "| in", "page": 59, "level": 3}}], "page": 60, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wo A", "metadata": {"headings": [{"headings_0": {"content": "wo A", "page": 60, "level": 3}}, {"headings_1": {"content": "| PDMSACCO", "page": 60, "level": 2}}], "page": 60, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KYARUYENJE KYARUYENJE - Coffee, Bananas Goats,Piggery No 24 24 24 20 BUHUNGA  \nPDM SACCO  \nwn on BWAMBARA BWAMBARA - Coffee, Bananas,Cattle No 17 17 13 BWAMBARA \u201aGoats,Piggery,Rice,Poultry  \nPDM SACCO  \nuo oO KIKARARA KIKARARA - Coffee \u201aGoats,Rice, No 16 16 16 BWAMBARA G.Nuts,Rice,Onions  \nPDM SACCO  \non N KIKONGI KIKONGI - Coffee ,Goats,Rice,Piggery No 27 27 27 BWAMBARA  \nPDM SACCO \n23 \n58 NYABUBARE NYABUBARE - Coffee \u201aRice,Piggery,Bee No 25 25 25 19 6 BWAMBARA Keepers  \nPDM SACCO  \nRWENSHAMA RWENSHAMA \\_ Goats,Fishing,Coffee Jelly No 17 17 17 10 7", "metadata": {"headings": [{"headings_0": {"content": "wo A", "page": 60, "level": 3}}, {"headings_1": {"content": "| PDMSACCO", "page": 60, "level": 2}}, [{"headings_0": {"content": "wo A", "page": 60, "level": 3}}, {"headings_1": {"content": "| PDMSACCO", "page": 60, "level": 2}}], [{"headings_0": {"content": "wo A", "page": 60, "level": 3}}, {"headings_1": {"content": "| PDMSACCO", "page": 60, "level": 2}}]], "page": 60, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- BWAMBARA Making, Shoe PDM SACCO making,Tailoring,Savings and", "metadata": {"headings": [{"headings_0": {"content": "wo A", "page": 60, "level": 3}}, {"headings_1": {"content": "| PDMSACCO", "page": 60, "level": 2}}], "page": 61, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Credit, Poultry", "metadata": {"headings": [{"headings_0": {"content": "Credit, Poultry", "page": 61, "level": 3}}, {"headings_1": {"content": "wo A", "page": 60, "level": 3}}], "page": 61, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KABWOMA KABWOMA - Coffee,Bananas Yes 9 9 9 9 0 NYAKAGYEME  \nPDM SACCO  \nKAHOKO KAHOKO - Coffee, Bananas,Goat,Piggery No 10 10 10 7 3 NYAKAGYEME  \nPDM SACCO  \nKIGAAGA KIGAAGA - Coffee,Bananas,Poultry No 10 10 10 7 3 NYAKAGYEME  \nPDM SACCO  \nKITIMBA KITIMBA - Bananas,Piggery No 7 7 7 5 2 NYAKAGYEME  \nPDM SACCO  \nMASYA MASYA - Bananas,Coffeee,Poultry No 13 13 13 12 1 NYAKAGYEME  \nI  \nPDM SACCO  \nNYAKINENGO NYAKINENGO Bananas,Coffee Yes 21 21 21 21 0 \nNYAKAGYEME  \nPDM SACCO  \nRUSHASHA RUSHASHA - Bananas,Coffee,Poultry No 16 16 16 14 2 NYAKAGYEME  \nPDM SACCO  \nBUROMBE BUROMBE \\| Bananas,Coffee,Poultry,Piggery No 15 15 15 8 7 RUHINDA PDM  \nSACCO  \n68 KICWAMBA KICWAMBA - Bananas,Coffee,Poultry,Piggery No 9 9 9 6 3 RUHINDA PDM  \nSACCO  \n69 NDERE NDERE - Bananas,Coffee,Poultry,Piggery No 18 18 18 5 13 RUHINDA PDM  \nSACCO  \nNYAKITABIRE NYAKITABIRE Bananas,Coffee,Piggery No 8 8 1\u00ae 7 1 RUHINDA  \n- \n24", "metadata": {"headings": [{"headings_0": {"content": "Credit, Poultry", "page": 61, "level": 3}}, {"headings_1": {"content": "wo A", "page": 60, "level": 3}}, [{"headings_0": {"content": "Credit, Poultry", "page": 61, "level": 3}}, {"headings_1": {"content": "wo A", "page": 60, "level": 3}}], [{"headings_0": {"content": "Credit, Poultry", "page": 61, "level": 3}}, {"headings_1": {"content": "wo A", "page": 60, "level": 3}}]], "page": 61, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "| PDM SACCO", "page": 62, "level": 3}}, {"headings_1": {"content": "Credit, Poultry", "page": 61, "level": 3}}], "page": 62, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "71 NYARWIMUK NYARWIMUKA Coffee,Piggery,Rice No 13 13 13 7 6 A = RUHINDA  \nPDM SACCO \\| ,  \n72 RWAMUGOMA RWAMUGOMA ff Coffee,Bananas,Piggery,Tomat No 20 20 20 17 3  \n\u201d RUHINDA oes  \nPDM SACCO \n73 BIGAGA BIGAGA - Coffee,Bananas,Goats,Piggery, No 13 13 13 11 2 WARD RWERERE T/C Poultry  \nPDM SACCO \n74 KAGUGU KAGUGU - Coffee,Bananas, Fish,Poultry No 5 5 5 3 2 WARD RWERERE T/C  \nPDM SACCO  \n75 RUSOROZA RUSOROZA - Coffee,Bananas, Goat, No 6 6 6 4 2 WARD RWERERE T/C Piggery,Poultry  \n\u2018 \nPDM SACCO 5 1168 \\| 1164 763 405 \\| B \nAppendix 13: Failure to follow the stipulated loan application and approval process \nSN Vote Parish Name of Name of Was the Date Loan Were the Were they vetted by Remarks Name Name SACCO PRF beneficiary loan was Amount loan a village meeting beneficiary from the obtained  \nbeneficiaries convened by the approved selected enterprise groups  \nPDM through the  \nenterprise  \nPDMIS \n1 KATOJO KATOJO - Atuhaire Apr-23 No  \nLoan not disbursed through WARD BUYANJA T/C Peace 1,000,000 PDMIS PDM SACCO \nTwesigye Yes Apr-23 No Yes Loan not disbursed through \\| Marriasel 1,000,000 PDMIS = 1  \n2 KYAMAKANDA KYAMAKANDA Kyogyendo Yes Apr-23 No Yes  \nLoan not disbursed through WARD -BUYANJA T/C Sandurah 1,000,000 PDMIS  \nPDM SACCO \nKyampire Yes Apr-23 No Yes Loan not disbursed through", "metadata": {"headings": [{"headings_0": {"content": "| PDM SACCO", "page": 62, "level": 3}}, {"headings_1": {"content": "Credit, Poultry", "page": 61, "level": 3}}, [{"headings_0": {"content": "| PDM SACCO", "page": 62, "level": 3}}, {"headings_1": {"content": "Credit, Poultry", "page": 61, "level": 3}}], [{"headings_0": {"content": "| PDM SACCO", "page": 62, "level": 3}}, {"headings_1": {"content": "Credit, Poultry", "page": 61, "level": 3}}], [{"headings_0": {"content": "| PDM SACCO", "page": 62, "level": 3}}, {"headings_1": {"content": "Credit, Poultry", "page": 61, "level": 3}}], [{"headings_0": {"content": "| PDM SACCO", "page": 62, "level": 3}}, {"headings_1": {"content": "Credit, Poultry", "page": 61, "level": 3}}], [{"headings_0": {"content": "| PDM SACCO", "page": 62, "level": 3}}, {"headings_1": {"content": "Credit, Poultry", "page": 61, "level": 3}}], [{"headings_0": {"content": "| PDM SACCO", "page": 62, "level": 3}}, {"headings_1": {"content": "Credit, Poultry", "page": 61, "level": 3}}], [{"headings_0": {"content": "| PDM SACCO", "page": 62, "level": 3}}, {"headings_1": {"content": "Credit, Poultry", "page": 61, "level": 3}}], [{"headings_0": {"content": "| PDM SACCO", "page": 62, "level": 3}}, {"headings_1": {"content": "Credit, Poultry", "page": 61, "level": 3}}]], "page": 62, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "m 1,000,000 PDMIS", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], "page": 62, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25 \n3 NYAKAINA NYAKAINA - Costance Yes Apr-23 No Yes  \nLoan not disbursed through WARD BUYANJA T/C Tibenderena 1,000,000 PDMIS  \nPDM SACCO \nZitta faiadah Yes Apr-23 No Yes  \nLoan not disbursed through 1,000,000  \nPDMIS \n4 GARUBUNDA GARUBUNDA - Kabegambire Yes Jun-23 No Yes  \nLoan not disbursed traf \\| KEBISONI James 1,000,000 PDMIS PDM SACCO \n5 KARUHEMBE KARUHEMBE - Juliet Yes Apr-23 No Yes  \nLoan not disbursed through KEBISONI Nduhukire 1,000,000 PDMIS PDM SACCO \nTukwasibwe Yes Apr-23 No Yes Loan not disbursed through Alex 1,000,000 PDMIS \n6 KIIGIRO KIIGIRO- Penina \\| 8 Jun-23 No Yes Ta not disbursed through KEBISONI Namugga 1,000,000 PDMIS PDM SACCO \nKatushabe Yes Jun-23 No Yes Loan not disbursed through Betis 1,000,000 PDMIS \n7 MABANGA MABANGA- Mackline Yes Apr-23 No Yes Loan not disbursed through KEBISONI Muheebwa 1,000,000 PDMIS PDM SACCO \nNasari Gaudi Yes Apr-23 No Yes Loan not disbursed through 1,000,000  \nPDMIS \n8 NYEIBINGO NYEIBINGO- Byamukama Yes Jun-23 No Yes  \nLoan not disbursed through KEBISONI Denis 1,000,000 PDMIS PDM SACCO \nAlex Yes Jun-23 No Yes Loan not disbursed through Tumuhimbise 1,000,000 PDMIS \n9 CENTRAL CENTRAL \u2014 Tiguhanga Yes Jun-23 No Yes  \nLoan not disbursed through WARD KEBISONI T/C Deo 1,000,000 PDMIS PDM SACCO = Muhwezi Yes Jun-23 No Yes Loan not disbursed through Katungi \n26 \n1,000,000 \\| PDMIS  \ni NORTHERN NORTHERN Kahinda Apr-23 No Yes Loan not disbursed through", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}, [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}]], "page": 62, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. WARD KEBISONI T/C James 1,000,000 PDMIS PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], "page": 64, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Tumuhimbise  \nLoan not disbursed through Keneth 1,000,000 PDMIS \n11 SOUTHERN SOUTHERN - Moses Yes May-23  \nLoan not disbursed through WARD KEBISONI T/C Bwengye 1,000,000 PDMIS PDM SACCO \nHindi Yes Jun-23  \nLoan not disbursed through Abdakkah 1,000,000 PDMIS Zake \nAppendix 14: Failure to obtain an insurance policy \nSN. Parish Name of SACCO Name \nName of PRF beneficiary Loan Amount \n1 KATOJO KATOJO -BUYANJA T/C Atuhaire Peace 1,000,000 WARD PDM SACCO \nTwesigye Marriasel 1,000,000 \n2 KYAMAKAN KYAMAKANDA \u2014 Kyogyendo Sandurah 1,000,000 DA WARD BUYANJA T/C PDM  \nSACCO \nKyampire Enid 1,000,000 \nNYAKAINA NYAKAINA -BUYANJA Costance Tibenderena 1,000,000 WARD \nT/C PDM SACCO \n27 \nIf the loan is for a farming Audit Remarks operation, did the borrower obtain  \nan agriculture insurance policy  \nunder the Uganda Agriculture  \nInsurance Scheme (UAIS)? \nNo agricultural insurance policy \n\\} : \nZitta faiadah 1,000,000 \n4 GARUBUND GARUBUNDA - Kabegambire James 1,000,000 A  \nKEBISONI PDM SACCO \n5 KARUHEMB KARUHEMBE - Juliet Nduhukire 1,000,000 E  \nKEBISONI PDM SACCO \nTukwasibwe Alex 1,000,000 \\| 6 KIIGIRO KIIGIRO- KEBISONI Penina Namugga 1,000,000  \nPDM SACCO \nKatushabe Betis 1,000,000 \\| 7 MABANGA MABANGA- KEBISONI Mackline Muheebwa 1,000,000  \nPDM SACCO \nNasari Gaudi 1,000,000 \\| 8 NYEIBINGO NYEIBINGO- KEBISONI Byamukama Denis 1,000,000  \nPDM SACCO \nAlex Tumuhimbise 1,000,000 \n[9 CENTRAL CENTRAL \u2014 KEBISONI Tiguhanga Deo  \n1,000,000 WARD T/C PDM SACCO \nMuhwezi Katungi Edward 1,000,000 \n10 NORTHERN NORTHERN KEBISONI Kahinda James  \n1,000,000 WARD T/C PDM SACCO \nTumuhimbise Keneth 1,000,000 \n14 SOUTHERN SOUTHERN - KEBISONI Moses Bwengye  \n1,000,000 WARD T/C PDM SACCO \nHindi Abdakkah Zake  \n1,000,000 \n28 \n\\| \\| 21,000,000 L\\_ \nAppendix 15: Physical Inspection of Household Project Implementation \nSN Parish Name Name of Name of Loan Loan Loan Project Status of the project  \nRemarks SACCO PRF Amount Amount Amount as funded  \nbeneficiary as per per  \nSACCO  \nhousehold  \nrecords evidence \n", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}, [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}]], "page": 64, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KATOJO WARD KATOJO - Atuhaire", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], "page": 66, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "provided \nBeneficiary deals.in BUYANJA T/C Peace 1,000,000 1,000,000 1,000,000  \nPoultry contrary to PDM SACCO  \nthe LG approved enterprises .Purchased 70 chics \nTwesigye Piggery Beneficiary deals \\| Marriasel 1,000,000 1,000,000 1,000,000  \nPoultry contrary to the LG approved enterprises", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}, [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}]], "page": 66, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 3 Pigs and built a sty", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], "page": 66, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "29 \nKYAMAKANDA KYAMAKANDA Kyogyendo  \nWARD -BUYANJA T/C Sandurah 1,000,000 1,000,000 1,000,000 PDM SACCO \nPoultry  \nBeneficiary deals in Poultry contrary to the LG approved enterprises", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}, [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}]], "page": 66, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 300", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], "page": 67, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "chics  \n6 \nKyampire Piggery Beneficiary deals iin Enid 1,000,000 1,000,000 1,000,000  \nPoultry contrary to the LG approv\u00e9d enterprises .Purchased 3 Pigs \nKARUHEMBE KARUHEMBE - Juliet  \nCoffee Funded project KEBISONI PDM Nduhukire 1,000,000 1,000,000 1,000,000 Grower  \nmeets LG approved SACCO  \nenterprises. Purchased 2 goats for  \n300,000 (diverted),planted coffee, bought manure for coffee, banana plantation for  \n200,000 (diverted) \n30 \nKIIGIRO KIIGIRO- Penina  \nKEBISONI PDM Namugga 1,000,000 1,000,000 1,000,000 SACCO \nPiggery  \nBeneficiary deals in Poultry contrary to the LG approved enterprises .Purchased  \n6 Piglets and built a a sty \nKatushabe Piggery Beneficiary deals: in Betis 1,000,000 1,000,000 1,000,000  \nPoultry contrary \u2018to the LG approved enterprises :", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}, [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}]], "page": 67, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- I pig an", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], "page": 68, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "MABANGA MABANGA- Mackline  \nKEBISONI PDM Muheebwa 1,000,000 1,000,000 1,000,000 SACCO \n31 \n1 piglets \nPiggery  \nBeneficiary deals in Poultry contrary to the LG approved enterprises .Purchased 10 piglets, bought feed and Diverted UGX.300,000 to onion growing", "metadata": {"headings": [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}, [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}], [{"headings_0": {"content": "m 1,000,000 PDMIS", "page": 62, "level": 2}}, {"headings_1": {"content": "| PDM SACCO", "page": 62, "level": 3}}]], "page": 68, "document_name": "Rukungiri District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["During the financial year 2022/2023, the District had a budget UGX.59,561,605,925", "out of which UGX.58,682,273,913 was warranted as shown below;", "| SN Details Budget Warrants % funding", "UGX", "UGX", "1 Recurrent (Wage) 34,951,598,161 34,951,598,159", "2 Recurrent (Non-wage) 16,540,860,248 16,242,466,484", "3 Development 8,069,147,516 7,488,209,270 - 100", "Total", "75 ,042,456 33,101,587,925 - 56", "2 PDM expenditure audited", "Education grant - 351,399,418 33,452,987,343 - 57", "3", "Formerly SFG", "Microscale irrigation 1,247,157,023 34,700,144,366 - 59", "a", "projects", "E UGIFT (Infrastructure) 2,144,725,083 36,844,869,449 - 63", "Water development grant 397,005,032 37,241,874,481", "63", "(Piped water, and Rural", "6", "water and Sanitation", "grant)", "Outputs/activities under 1,344,568,756 38,586,443,237 - 66"], "page": 5}]}
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF RWAMPARA DISTRICT LOCAL GOVERNMENT  \nFOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 1, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 6}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}], "page": 2, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table Of Content...  \ni \nan... nur LISEOF ACTOMIYET Se u ii CPTI DON 1 og eee ee \nBASIS: FOR, OPINION.  \n1", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 6}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}, [{"headings_0": {"content": "Page", "page": 2, "level": 6}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "Page", "page": 2, "level": 6}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}]], "page": 2, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nun", "metadata": {"headings": [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 6}}], "page": 2, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KEY AUBLI MATTERS.  \n1 \ncan 1.0 Implementation of the Approved BUCGet...........:cccccecescceeesseessescseeeeecseeesesseseeestseeneetseeeseatees 1 \n2.0 \nManagement of the Government Salary Payroll.............seenensenenensenennenn 10 \nEP es I Ny  \n13", "metadata": {"headings": [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 6}}, [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 6}}], [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 6}}], [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 6}}], [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 6}}]], "page": 2, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ua", "metadata": {"headings": [{"headings_0": {"content": "ua", "page": 2, "level": 1}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}], "page": 2, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.0 \nChange in Accounting Treatment for Non-current Assets... 13 EEE 14 4.0 Implementation of Key Government Grants/Programmes .............snnennnennnn 14 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant.................eeeeee 14 \n4,2 Implementation of Uganda Intergovernmental Fiscal Transfers Program  \n19 \n.................... \n4.3 \nEQUGEtIOHM Develspient it venanaicsinaiinnnsainnssiosn aniavatashuiiend eimadiecsannnaineas 21 \n4,4. Micro SealeInigatonn...nen  \n22", "metadata": {"headings": [{"headings_0": {"content": "ua", "page": 2, "level": 1}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}, [{"headings_0": {"content": "ua", "page": 2, "level": 1}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}], [{"headings_0": {"content": "ua", "page": 2, "level": 1}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}], [{"headings_0": {"content": "ua", "page": 2, "level": 1}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}], [{"headings_0": {"content": "ua", "page": 2, "level": 1}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}], [{"headings_0": {"content": "ua", "page": 2, "level": 1}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}], [{"headings_0": {"content": "ua", "page": 2, "level": 1}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}], [{"headings_0": {"content": "ua", "page": 2, "level": 1}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}], [{"headings_0": {"content": "ua", "page": 2, "level": 1}}, {"headings_1": {"content": "nun", "page": 2, "level": 1}}]], "page": 2, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nun", "metadata": {"headings": [{"headings_0": {"content": "nun", "page": 2, "level": 1}}, {"headings_1": {"content": "ua", "page": 2, "level": 1}}], "page": 2, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4,5 Transitional Road Rehabilitation Grant..............eenennnennennnnnnennsnnnnnnennnnnn near 23 OTHER INFORMATION. 26 sun m MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..............nnneeee 26 \nAUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS 1...  \n26 \neee \nOTHER REPORTING RESPONSIBILITIES  \n27 \nnun euere anne REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION 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"type": "heading"}}, {"content": "Juaueuad Ainsealy", "metadata": {"headings": [{"headings_0": {"content": "Juaueuad Ainsealy", "page": 3, "level": 1}}, {"headings_1": {"content": "Pisa PInsiq ueung JDMO] \u2019\"sansium Ans\u0131uiy jeuonen Xe] JO weibolg", "page": 3, "level": 1}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| BE WV491] u] | ads CNT | |", "metadata": {"headings": [{"headings_0": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}, {"headings_1": {"content": "Juaueuad Ainsealy", "page": 3, "level": 1}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n", "metadata": {"headings": [{"headings_0": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}, {"headings_1": {"content": "Juaueuad Ainsealy", "page": 3, "level": 1}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ido", "metadata": {"headings": [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(S9SSMa) \\| \\| \n[2507 [2907 [2307 [2507 Ans\u0131u Aus\u0131uy AQSIUIW -UON SdIJO ode usued Us\u0131eg Sllqnd Sijqng Used epuehn epuebn epuebn 6pueB\\_ epuein epue epue\u00dfn YINOA \n3ST] \\| sy 51a no9 \nJO SWDH Wddd)D11 AST90W Wadd  \nDOW vO Sdd VOd\\| dd dud \n\\| \n\\| \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF RWAMPARA DISTRICT LOCAL \nGOVERNMENT  \nFOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. 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SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Rwampara 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 Rwampara 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": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}, [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}], [{"headings_0": {"content": "ido", "page": 3, "level": 1}}, {"headings_1": {"content": "| BE WV491] u] | ads CNT | |", "page": 3, "level": 4}}]], "page": 3, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "626'LS2'bEz'T 6Eb'bOT\u2018Zb9", "metadata": {"headings": [{"headings_0": {"content": "626'LS2'bEz'T 6Eb'bOT\u2018Zb9", "page": 7, "level": 1}}, {"headings_1": {"content": "ido", "page": 3, "level": 1}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "C9b'SbS\u2018OTg 000 SEE092'bT 8soding Anayendy voreymgeyas pue OS AIS sosea.Qu1 Jo pajejar", "metadata": {"headings": [{"headings_0": {"content": "C9b'SbS\u2018OTg 000 SEE092'bT 8soding Anayendy voreymgeyas pue OS AIS sosea.Qu1 Jo pajejar", "page": 7, "level": 3}}, {"headings_1": {"content": "626'LS2'bEz'T 6Eb'bOT\u2018Zb9", "page": 7, "level": 1}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "24} Pejuswapduun", "metadata": {"headings": [{"headings_0": {"content": "24} Pejuswapduun", "page": 7, "level": 3}}, {"headings_1": {"content": "C9b'SbS\u2018OTg 000 SEE092'bT 8soding Anayendy voreymgeyas pue OS AIS sosea.Qu1 Jo pajejar", "page": 7, "level": 3}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "au\\} Pue \u2018SIOXIEW MOJJOJ 4adoid JO OS dn SlA\u0131as jquanbauy \n000\u2019T Po 969\u2018S6T6Te 96T", "metadata": {"headings": [{"headings_0": {"content": "24} Pejuswapduun", "page": 7, "level": 3}}, {"headings_1": {"content": "C9b'SbS\u2018OTg 000 SEE092'bT 8soding Anayendy voreymgeyas pue OS AIS sosea.Qu1 Jo pajejar", "page": 7, "level": 3}}, [{"headings_0": {"content": "24} Pejuswapduun", "page": 7, "level": 3}}, {"headings_1": {"content": "C9b'SbS\u2018OTg 000 SEE092'bT 8soding Anayendy voreymgeyas pue OS AIS sosea.Qu1 Jo pajejar", "page": 7, "level": 3}}]], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jo yyomysu YORE ay} SOSE) woy J! 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"level": 3}}, {"headings_1": {"content": "PaAo\u0131ddy", "page": 7, "level": 1}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uoneziensnpur pue abueys ear", "metadata": {"headings": [{"headings_0": {"content": "Tez\u2019ez", "page": 7, "level": 3}}, {"headings_1": {"content": "PaAo\u0131ddy", "page": 7, "level": 1}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Atunwwoy Yoneziiqoy \u2018Saounosay US PSJe\u01316ayur SUNPnASeJuT wawdorsasa 40985 UoneUOjsue, Pue WUEsUdojanag vopejuswsdum", "metadata": {"headings": [{"headings_0": {"content": "Atunwwoy Yoneziiqoy \u2018Saounosay US PSJe\u01316ayur SUNPnASeJuT wawdorsasa 40985 UoneUOjsue, Pue WUEsUdojanag vopejuswsdum", "page": 7, "level": 1}}, {"headings_1": {"content": "Tez\u2019ez", "page": 7, "level": 3}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "39S-PuW [esnjeyy WUOIAUG Yodsue\u0131 wsuno] Slgng BOUBUIAAOS UNI3S", "metadata": {"headings": [{"headings_0": {"content": "39S-PuW [esnjeyy WUOIAUG Yodsue\u0131 wsuno] Slgng BOUBUIAAOS UNI3S", "page": 7, "level": 1}}, {"headings_1": {"content": "Atunwwoy Yoneziiqoy \u2018Saounosay US PSJe\u01316ayur SUNPnASeJuT wawdorsasa 40985 UoneUOjsue, Pue WUEsUdojanag vopejuswsdum", "page": 7, "level": 1}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aunwwoy", "metadata": {"headings": [{"headings_0": {"content": "Aunwwoy", "page": 7, "level": 1}}, {"headings_1": {"content": "39S-PuW [esnjeyy WUOIAUG Yodsue\u0131 wsuno] Slgng BOUBUIAAOS UNI3S", "page": 7, "level": 1}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ONezigon", "metadata": {"headings": [{"headings_0": {"content": "ONezigon", "page": 7, "level": 1}}, {"headings_1": {"content": "Aunwwoy", "page": 7, "level": 1}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue 38S-pulw Hodsues) Pnaseyur [2\\}Ide> audojanag", "metadata": {"headings": [{"headings_0": {"content": "ONezigon", "page": 7, "level": 1}}, {"headings_1": {"content": "Aunwwoy", "page": 7, "level": 1}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ueld u aun", "metadata": {"headings": [{"headings_0": {"content": "ueld u aun", "page": 7, "level": 5}}, {"headings_1": {"content": "ONezigon", "page": 7, "level": 1}}], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IL \nqu", "metadata": {"headings": [{"headings_0": {"content": "ueld u aun", "page": 7, "level": 5}}, {"headings_1": {"content": "ONezigon", "page": 7, "level": 1}}, [{"headings_0": {"content": "ueld u aun", "page": 7, "level": 5}}, {"headings_1": {"content": "ONezigon", "page": 7, "level": 1}}]], "page": 7, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], "page": 8, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "facilities. \nto malaria control. \n4 Governanc 203,569,701 Administrative Ensures proper e and  \nand Support implementation of Security Services administration and including support services pension and  \nMembership  \ndues  \nand  \nSubscription  \nfees. \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Weekly Surveillance related to Malaria Control and Prevention between the community and facilities. \nSupervision and follow up on recommendations that were derived e  \nfrom support supervision were not done every quarter to ensure provision of prevention and rehabilitation services. \nThe Accounting Officer explained that funds were not received as budgeted for and this was not within their control. \n1.3 Performance of External Assistance  \nThe entity had an approved budget for external assistance of UGX. I  \nadvised the UGX.1,236,455,802 from the various programmes out of which Accounting Officer to UGX.189,827,980 was warranted resulting in a\\_ shortfall of engage the relevant UGX.1,046,627,822 representing 15% performance. \ndevelopment partners for their commitment The performance of warrants for each of the programmes is shown in and roll over the the table below;  \naffected activities for implementation in the Proaramine Approved Warrants Fr subsequent period. g budget \u2018UGX\u2019 \u2018UGX\u2019  \nHuman Capital  \nDevelopment 1,236,455,802 189,827,980 a  \nTotal 1,236,455,802 189,827,980 \nThe UGX..1,046,627,822 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgramme Amount not Activities Purpose of the warranted not unimplemented implemen activity  \nted", "metadata": {"headings": [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}, [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}]], "page": 8, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Human Health To conduct", "metadata": {"headings": [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}], "page": 8, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No Observation Recommendation e Conducting integrated child health days, measles and Rubella  \noutreaches.  \ne Covid 19 Vaccination  \ne Polio Campaigns \nThe Accounting Officer explained that donors did not advance all the  \nfunds as budgeted for.  \nUtilization of Warrants  \nOut of the total warrants of UGX.25,581,032,781 availed during the I  \nadvised the year, UGX. 23,286,058,884 was utilized by the entity resulting in un- Accounting Officer to utilized warrants of UGX. 2,294,973,897 representing utilization of ensure  \nthat 90% as shown in the table below;  \nprocurements and wants % recruitments are Programme  \nUtilised warrants  \nunder-taken in time", "metadata": {"headings": [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}, [{"headings_0": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "ueld u aun", "page": 7, "level": 5}}]], "page": 9, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 9, "level": 1}}, {"headings_1": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}], "page": 9, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "so \nthat released funds Agro- Industrialization 1,294,757,979 807,643,826 are fully absorbed. Tourism Development 1,000,000 1,000,000 100% \nNatural Resources,  \n642,164,439  \n626,284,849 Environment \nPrivate Sector Development 50,151,701 44,741,309 \nIntegrated Transport  \nInfrastructure 816,545,462 816,232,286 100% 6 \nHuman Capital Development 18,198,161,920 16,478,721,542 Public Sector Transformation 48,843,678 39,744,273 \nCommunity Mobilization and  \n210,712,243 147,768,229 Mind set Chana \nGovernance and Security 3,999,499,663 4,011,372,883 100%", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 9, "level": 1}}, {"headings_1": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}, [{"headings_0": {"content": "on", "page": 9, "level": 1}}, {"headings_1": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}], [{"headings_0": {"content": "on", "page": 9, "level": 1}}, {"headings_1": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}], [{"headings_0": {"content": "on", "page": 9, "level": 1}}, {"headings_1": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}], [{"headings_0": {"content": "on", "page": 9, "level": 1}}, {"headings_1": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}], [{"headings_0": {"content": "on", "page": 9, "level": 1}}, {"headings_1": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}], [{"headings_0": {"content": "on", "page": 9, "level": 1}}, {"headings_1": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}], [{"headings_0": {"content": "on", "page": 9, "level": 1}}, {"headings_1": {"content": "|No Observation Recommendation", "page": 8, "level": 1}}]], "page": 9, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pevelopmient Plat", "metadata": {"headings": [{"headings_0": {"content": "Pevelopmient Plat", "page": 9, "level": 5}}, {"headings_1": {"content": "on", "page": 9, "level": 1}}], "page": 9, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implementation 319,195,696 312,549,687 98% \nTotal 25,581,032,781 23,286,058,884 \nThe warrants that were not utilized were meant for some of the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants  \nNo. Program Warrants not Activities Reason for me Utilized affected by the  \nthe under underutilizat utilization ion of warrants  \nAgro-  \n487,114,153 Recruitment of Recruitment of Industriali  \nstaff to be  \nstaff did not zation  \nattached to the  \noccur as there upgraded Health was no  \nFacility HC III clearance  \nfrom the  \nministry and", "metadata": {"headings": [{"headings_0": {"content": "Pevelopmient Plat", "page": 9, "level": 5}}, {"headings_1": {"content": "on", "page": 9, "level": 1}}, [{"headings_0": {"content": "Pevelopmient Plat", "page": 9, "level": 5}}, {"headings_1": {"content": "on", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pevelopmient Plat", "page": 9, "level": 5}}, {"headings_1": {"content": "on", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pevelopmient Plat", "page": 9, "level": 5}}, {"headings_1": {"content": "on", "page": 9, "level": 1}}]], "page": 9, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "so", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 9, "level": 11}}, {"headings_1": {"content": "Pevelopmient Plat", "page": 9, "level": 5}}], "page": 9, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Observation Recommendation Sector \nSalaries under  \nstaff did not Transform \nInternal Audit  \noccur as there ation was no clearance  \nfrom the ministry and", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 9, "level": 11}}, {"headings_1": {"content": "Pevelopmient Plat", "page": 9, "level": 5}}, [{"headings_0": {"content": "so", "page": 9, "level": 11}}, {"headings_1": {"content": "Pevelopmient Plat", "page": 9, "level": 5}}], [{"headings_0": {"content": "so", "page": 9, "level": 11}}, {"headings_1": {"content": "Pevelopmient Plat", "page": 9, "level": 5}}]], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "so", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 9, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "appropriated funds were not utilized.", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 9, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Communit 62,944,014 Promotion of Recruitment of y", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 9, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Arts & crafts  \nstaff did not Mobilizatio  \noccur as there n and", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 9, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "was no", "metadata": {"headings": [{"headings_0": {"content": "was no", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mind set clearance Change from the ministry and", "metadata": {"headings": [{"headings_0": {"content": "was no", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "so", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "was no", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "appropriated funds were not utilized.", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "was no", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Natural 15,879,590 Administrative Recruitment of Resources,", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "was no", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "support services staff did not Environme \nrelated toa  \noccur as there nt stenographer was no secretary \nclearance from the ministry and", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "was no", "page": 10, "level": 11}}, [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "was no", "page": 10, "level": 11}}], [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "was no", "page": 10, "level": 11}}]], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "so", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "appropriated funds were not utilized.", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Human 1,719,440,378 Development of Payment of a Capital  \na non-residential contractor Developm building developing a ent", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "non-", "metadata": {"headings": [{"headings_0": {"content": "non-", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "residential building  \n9, Developm 6,646,009 Management of Recruitment of ent Plan  \nGovernment staff did not Implement  \nAccounts \noccur as there ation Programme was no Working Group clearance Secretariat from the Services ministry and", "metadata": {"headings": [{"headings_0": {"content": "non-", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}, [{"headings_0": {"content": "non-", "page": 10, "level": 11}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}]], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "so", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "non-", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "appropriated funds were not utilized. Governanc -11,783,220 Monitoring Monitoring e and  \nSecuri", "metadata": {"headings": [{"headings_0": {"content": "so", "page": 10, "level": 11}}, {"headings_1": {"content": "non-", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__|Tota\u0131 2,294,750,721", "metadata": {"headings": [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As a result of failure to utilise warrants; \nz\\| Observation Recommendation include the missing Part A of the performance contract for Accounting Officers outlines the parameters in the core performance requirements against which their performance system for effective should be assessed in regard to achievement of planned results. This planning in Local requires the Accounting Officer to be assessed on the extent to which  \nGovernment.  \nannual key performance indicators and targets are achieved for key  \nprojects and/or programs. \nI reviewed the approved work plan and sampled 20 outputs with a total of 153 activities. I noted the following; \ne 18 outputs with 151 activities had clear performance indicators and targets.  \ne 2 outputs with 2 activities did not have clear performance indicators and targets as summarized in the table below and detailed in Appendix 2. \nTable showing performance indicators and targets Categor No. of No of No. of No of Expen y of output activi Activities activities diture outputs s ties with without sample in the clear clear  \nd outp performa perform  \nuts nce ance indicator indicator  \ns and \\|s and targets targets  \nFully 151 151 00 quantified \n2 00 638,068 10% \u201a>06  \nquantified  \nTotal 153 151 2 7,270, 100 136,57 % 4 \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that the two budget outputs;  \n320162 (Capitation (Primary) and 320016 (Management of Education  \nServices) displayed had no options for indicators at the time of budget  \npreparation. This is largely attributed to system errors/issues  \nexperienced on the PBS.  \nImplementation of outputs  \nI assessed the implementation of six (06) outputs with twenty four I  \nadvised the (24) activities worth UGX.1,583,061,773 that were fully quantified and Accounting Officer to noted that;  \nfollow-up on the case investigation involving \nNo Observation Recommendation Table showing performance indicators and targets  \nCategory No. of No of \nNo of No of Expenditure of output activit activitie activiti Amount (UGX) outputs s ies in s es not  \nassess the partially imple  \ned output implem mente  \ns ented d \nFully 00 00 1,229,110,773 implemente  \nd outputs  \nPartially 02 00 353,951,000 implemente \n02 00 1,583,061,773 \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the District did not implement or partially implemented the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}, [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}]], "page": 10, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Routine mechanised maintenance of Nyamukana-Kibale Byanamira road Phase II.\n2. Grading and spot gravelling of Kinoni Katereza-Nyakabare Road.\n3. Construction of staff house at Ndeija HC III.", "metadata": {"headings": [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], "page": 12, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nRefer to Appendix 3 and 4 for details. \nThe Accounting Officer explained that the engineers who were executing the road works were implicated in misappropriation and misuse of the funds for the mentioned roads and interdicted. The matter was referred to police for investigation. Investigations still on going. For the construction of a staff house at Ndeija HC III -The contactor abandoned the site and the supervising engineer has been instructed to liaise with the contractor to complete the staff house within two months from ist December 2023. \n1.7  \nDelivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF, Road Rehabilitation Maintenance Fund and DDEG  \nI sampled three (03) out of ten (10) activities with a total expenditure of UGX.227,754,460 and I observed the following. \nRecommendation \nI advised the Accounting to provide a road map for completion of the works in the subsequent financial year. \n1.7.2 The service delivery under focus areas  \nI sampled Four (04) out of Seventeen (17) activities in five (05) focus areas with a total expenditure of UGX.1,167,618,075 for physical inspection to assess key service delivery indicators and observed the following. \nAt the time of inspection, works related to the upgrade of Nyabikungu HC II \u00b0 \nto HCII in Rugando S/C were completed but the facility was not operational. At the time of inspection on 1st December 2023, bush clearing and grading of \u00b0 \n5kms was done on Ngugo-Bituntu Phase 1 road however there was a delay in completing the phase 1 works, which resulted in delayed service delivery. Refer to appendix 6 for details. \nThe Accounting Officer explained that the upgrade of Nyabikungu HC II to HCII in Rugando S/C was completed but the facility was not operationalized mainly because of lack of equipment and that the procurement process for the equipment was on-", "metadata": {"headings": [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}, [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}], [{"headings_0": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}, {"headings_1": {"content": "so", "page": 10, "level": 11}}]], "page": 12, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "going.", "metadata": {"headings": [{"headings_0": {"content": "going.", "page": 13, "level": 6}}, {"headings_1": {"content": "__|Tota\u0131 2,294,750,721", "page": 10, "level": 8}}], "page": 13, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "going.", "page": 13, "level": 6}}], "page": 13, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the procurement of medical equipment is done to have the HC III become operational. \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\u00b0\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nDLG had a of  \nout of \nutilization of 80% as summarized in the table below; \nApprove  \nSupplem Revised d  \nBudget", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "going.", "page": 13, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "going.", "page": 13, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "going.", "page": 13, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "going.", "page": 13, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "going.", "page": 13, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "going.", "page": 13, "level": 6}}]], "page": 13, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 14, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], "page": 14, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX. UGX. \nDistrict. \nUnspe In addition the Accounting nt Officer should liaise with Balanc MoPS on the lift of the e UGX. ban to ensure recruitment", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 14, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}, [{"headings_0": {"content": "Budget", "page": 14, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 14, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}]], "page": 14, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "her", "metadata": {"headings": [{"headings_0": {"content": "her", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget", "page": 14, "level": 3}}], "page": 14, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "takes place in the 15,444,9 1,918,512 17,363,50 15,249,60 2,113,9 subsequent period. 96,096 \u201a506 A\\| \"gi 1,179 07,422 \nRefer to Appendix 7 for details. From the analysis, I noted that \nThere was an under absorption of UGX. 2,113,907,422  \ne  \ne The supplementary funding of UGX. 1,918,512,506 was not utilized. \nThe Accounting Officer explained that the entity requested for clearance to recruit staff from Ministry of Public Service during the Financial Year that would absorb the wage budget but was never granted. Transfers of staff to other entities, retirements and abscondments led to under absorption of wage.", "metadata": {"headings": [{"headings_0": {"content": "her", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget", "page": 14, "level": 3}}, [{"headings_0": {"content": "her", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget", "page": 14, "level": 3}}], [{"headings_0": {"content": "her", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget", "page": 14, "level": 3}}], [{"headings_0": {"content": "her", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget", "page": 14, "level": 3}}]], "page": 14, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.2 Validation of employees on the entity payroll  \nI advised the Accounting The District had 1,300 employees on the IPPS payroll of which 1,273 Officer to undertake the (98%) were fully verified, none (0%) partially verified, none (0%) not following;  \nverified, and 27 (2%) did not show up.  \nInitiate a process of deleting these names In addition, zero (0) individuals had not accessed the payroll by end  \non the payroll. For of June, 2023. These were captured as new records in my  \nstaff on transfer of determination of the District wage bill.  \nservice, the Accounting Officer The following observations were made; \nshould initiate a a) Out of 1300 employees, 1,273 (98%) employees appeared for  \nprocess of transfer of the validation exercise and presented all the pre-requisite  \nsalary payment to documents to confirm their existence and regularity of their new duty recruitment.  \nstations.  \nTo always liaise with b) A total of 27 (2%) employees on the payroll did not appear for  \nthe relevant the validation and were categorised as follows;  \nstakeholders to ensure", "metadata": {"headings": [{"headings_0": {"content": "her", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget", "page": 14, "level": 3}}, [{"headings_0": {"content": "her", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget", "page": 14, "level": 3}}]], "page": 14, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "prompt i. Seven (07) employees who did not appear for the headcount  \nupdates of the payroll were accounted for by the Accounting Officer as being away for  \ngoing forward. A genuine reasons which included study leave abroad, staff who  \nfollow-up of the had no National IDs at the time of validation.  \naffected staff should ii. Twenty (20) employees were confirmed to have exited the  \nimmediately be made District due to: death, dismissal, abscondment, retirement,  \nby management so as transfer of service, and those who are known to the Accounting  \nto have them access Officer but failed to appear for validation without justification.  \nthe payroll.", "metadata": {"headings": [{"headings_0": {"content": "her", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget", "page": 14, "level": 3}}], "page": 14, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details  \nI advised the Accounting A total of 164 employees on the payroll had inconsistencies in their Officer to engage the dates of birth, captured in the payroll and data captured by NIRA on affected staff and ensure the National IDs. The information is critical in the identification of an that employee records are individual.  \nduly updated and brought to the attention of the Inconsistent information undermines the integrity of the District\u2019s Ministry of Public Service records and may complicate the employee service history and within a specified timeline retirement procedures. Where the errors in dates of birth increase the for appropriate action. length of service, it may lead to the irregular extension of employee  \nservice. \nThe Accounting Officer promised to guide the affected employees on how to reconcile their dates of Birth and communicate the inconsistencies to NIRA and Ministry of Public Service.", "metadata": {"headings": [{"headings_0": {"content": "her", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget", "page": 14, "level": 3}}, [{"headings_0": {"content": "her", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget", "page": 14, "level": 3}}]], "page": 15, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "am]", "metadata": {"headings": [{"headings_0": {"content": "am]", "page": 15, "level": 3}}, {"headings_1": {"content": "her", "page": 14, "level": 2}}], "page": 15, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.4 Findings from Other Special Audit Procedures  \nI advised the  \nI undertook other special audit procedures to review the accuracy of Officer to take the the payroll including planning, budgeting and payments for the period following actions;  \nof four years (2019/2020-2022/2023).  \ne To reconcile payrolls on a monthly basis to I noted that;  \nensure that salaries a) 723 employee records were captured on wrong scale/notches  \nare paid accurately as leading to over computations and under computations. \nper the salary scales b) Over-remittance of UGX.5,141,000 and under-remittance of and budget for UGX.177,367,771 of statutory deductions were made by the annual", "metadata": {"headings": [{"headings_0": {"content": "am]", "page": 15, "level": 3}}, {"headings_1": {"content": "her", "page": 14, "level": 2}}, [{"headings_0": {"content": "am]", "page": 15, "level": 3}}, {"headings_1": {"content": "her", "page": 14, "level": 2}}]], "page": 15, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "salary", "metadata": {"headings": [{"headings_0": {"content": "salary", "page": 15, "level": 3}}, {"headings_1": {"content": "am]", "page": 15, "level": 3}}], "page": 15, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "increments where entity during the period.  \nnecessary.", "metadata": {"headings": [{"headings_0": {"content": "salary", "page": 15, "level": 3}}, {"headings_1": {"content": "am]", "page": 15, "level": 3}}], "page": 15, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "In c) Over-remittance of UGX.3,781,562 of non-statutory deductions  \naddition, the IPPS were made by the entity during the period.  \nsystem should be reviewed to automate The Accounting Officer explained that the under remittances were  \nthe increments since caused by abscondments or deaths among others which happen in  \nthey are based on the middle of the month when data capture has been concluded.  \nindividual  \nAdditionally, salary recoveries reduce the total deduction while they  \nappointment  \nremain on the salary account of the Vote.  \nanniversaries.  \ne Furthermore, overpaid amounts should be recovered from beneficiaries, while underpayments should be budgeted for and paid.  \ne Ensure that the salary arrears position is verified by Internal Auditor General and a certificate of arrears is obtained before payment of the arrears.  \ne To ensure", "metadata": {"headings": [{"headings_0": {"content": "salary", "page": 15, "level": 3}}, {"headings_1": {"content": "am]", "page": 15, "level": 3}}], "page": 15, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "computed", "metadata": {"headings": [{"headings_0": {"content": "computed", "page": 16, "level": 3}}, {"headings_1": {"content": "salary", "page": 15, "level": 3}}], "page": 16, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.12,153,434.", "metadata": {"headings": [{"headings_0": {"content": "UGX.12,153,434.", "page": 17, "level": 2}}, {"headings_1": {"content": "computed", "page": 16, "level": 3}}], "page": 17, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Below is a breakdown of the planned and actual activities that were implemented using the grant.  \nCategory Activity Planned quantity \nRural Water and Construction of a 60 cubic rain Sanitation Sub- water harvesting tank in Grant (traditional Bugamba S/C and Mwizi s/c component)  \nRehabilitation of boreholes Rehabilitation of Gravity Flow System at Nyaruhandagazi and Rwengyenyi Keikumbya Piped Water Sub- Rugorogoro Piped Gravity Grant (UgIFT Flow Scheme in Bugamba component", "metadata": {"headings": [{"headings_0": {"content": "UGX.12,153,434.", "page": 17, "level": 2}}, {"headings_1": {"content": "computed", "page": 16, "level": 3}}, [{"headings_0": {"content": "UGX.12,153,434.", "page": 17, "level": 2}}, {"headings_1": {"content": "computed", "page": 16, "level": 3}}]], "page": 17, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sub-County", "metadata": {"headings": [{"headings_0": {"content": "Sub-County", "page": 17, "level": 5}}, {"headings_1": {"content": "UGX.12,153,434.", "page": 17, "level": 2}}], "page": 17, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Sub-County", "page": 17, "level": 5}}], "page": 19, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 21, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "compliance.", "metadata": {"headings": [{"headings_0": {"content": "compliance.", "page": 23, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 21, "level": 6}}], "page": 23, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ew Tr EEE", "metadata": {"headings": [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}], "page": 26, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "26,082,689 26,082,689 2,501,000 23,581,689 \nQuarter three 52,537,348 52,537,348 16,137,500 36,399,848 \n78,620,037 78,620,037 70,462,795 \\| \nThe Accounting Officer explained that out of the total program receipts of UGX 78,620,037, UGX 70,462795 was utilized. There was the unspent balance of UGX.8,157,242 that was as a result of lack of the Senior Agricultural Engineer who is responsible for fast tracking activities such as farm visits and analysis of farmers\u2019 water sources. Recruitment of new staff has been temporarily halted by Ministry of Public Service. \nRecommendation  \nI advised the Accounting Officer to liaise with the Ministry of Public Service in order to recruit a Senior Agricultural Engineer once the recruitment ban is lifted. \n4.5 Transitional Road Rehabilitation Grant  \nThe Government of Uganda in 2008 created the Uganda Road Fund to fund the maintenance requirements of public roads country wide. However, due to limited funds, many roads have been insufficiently maintained and have deteriorated to the point of rehabilitation. \nTherefore, under the transitional road rehabilitation grant, district and urban roads that is determined to be of critical social-economic importance but are in poor state, \nPayment for previously supplied  \n22,000,000 construction materials for Headwalls  \nPhase 1- on Rukandage \u2014 Karangara  \n\u2014  \nBugamba Road  \n300,000,000 \nI developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the following; \n4.5.1 Positive observations  \nI noted the following areas where management had commendable performance; \nI noted that the entity prepared Work plans, Designs and Procurement Plans.  \nThere was no late submission of Work plans, Designs and Procurement Plans to the", "metadata": {"headings": [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}, [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}], [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}], [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}], [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}], [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}], [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}], [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}], [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}], [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}], [{"headings_0": {"content": "ew Tr EEE", "page": 26, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 23, "level": 6}}]], "page": 26, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ministry.", "metadata": {"headings": [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], "page": 27, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the entity undertook road/structures inventory and condition surveys. Grant project activities into the District plans and budgets  \nI noted that the District did incorporate the Grant project activities totalling UGX300 million into the District plans and budgetary framework.  \nI noted no instances of delayed disbursement of funds.  \nI reviewed the approved work plan, budget and IFMS payment file and noted that the entity supported two approved projects with a total of UGX.300,000,000. I further inspected the project and found that it was in-existence.  \nI noted that the entity appointed contract managers for Ngugo-Bituntu and Rukandagi \u2014 Karangara \u2014 Bugamba Road projects worth UGX 300,000,000 as shown in the table below. \n4.5.2 Areas of improvement  \nI noted the following areas where the District needs improvement; \n4.5.2.1 Planning activities for the Transitional Road Rehabilitation Grant  \nParagraph 2.1 (i), (ii), (iii) and (iv) of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 requires that the beneficiary entities prioritise roads for implementation, prepare work plans, design bills of quantities and procurement plans, undertake road/structures inventory and condition surveys and provide data to Ministry of Works and Transport (MoWT). \nI reviewed the planning and budgeting process for the District and noted the following; \n4.5.2.2 Funding and absorption \n4.5.2.3 Utilization of funds \ni.  \nReview of the implementation of Grant activities  \nThe Transitional Road Rehabilitation Grant implementation guidelines of 2022/23 require that; \ne The set implementation timelines should be followed strictly and requires funds to be available by 1\u00b0 October during commencement of works.  \ne The use of force account during implementation of transitional grant projects is prohibited.  \noe Technical team of the implementing entity should conduct tests of materials and works to ensure quality and compliance to standards and specifications. \nI reviewed the implementation of the Grant activities and noted the following; \n\u00b0 I noted that District planned to rehabilitate community access roads totalling to 20kms at cost of UGX.300,000,000. All the 20kms (100%) were rehabilitated however installation of Culverts was not done at the time of audit as indicated in \nthe table below;  \nCategory Budget Actual Actual amount (km) Expenditure \nRoad rehabilitation 300,000,000 20 270,000,000 of Ngugo Bituntu  \n- \nRoad  \nand", "metadata": {"headings": [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}, [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ministry.", "page": 27, "level": 6}}, {"headings_1": {"content": "ew Tr EEE", "page": 26, "level": 2}}]], "page": 27, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Rukandage", "metadata": {"headings": [{"headings_0": {"content": "Rukandage", "page": 28, "level": 8}}, {"headings_1": {"content": "Ministry.", "page": 27, "level": 6}}], "page": 28, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "m", "metadata": {"headings": [{"headings_0": {"content": "Rukandage", "page": 28, "level": 8}}, {"headings_1": {"content": "Ministry.", "page": 27, "level": 6}}], "page": 28, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Karangara", "metadata": {"headings": [{"headings_0": {"content": "Karangara", "page": 28, "level": 5}}, {"headings_1": {"content": "Rukandage", "page": 28, "level": 8}}], "page": 28, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"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": "Karangara", "page": 28, "level": 5}}, {"headings_1": {"content": "Rukandage", "page": 28, "level": 8}}], "page": 29, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 3}}, {"headings_1": {"content": "Karangara", "page": 28, "level": 5}}], "page": 31, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n5.1  \nFunding of PDM Activities in the District  \nMoFPED released a sum of UGX.2,900,000,000 to finance 29 PDM SACCOs in Rwampara DLG in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The district also received UGX.29,000,000 for the PDM Administrative costs, which was paid to PDCs. \n5.1.1 Positive Observations  \nI noted the following areas were the District had commendable performance;  \nUGX 29,000,000 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation.  \nUGX. 2,900,000,000 was transferred to 29 SACCOs with evidence of submission of attestation form to the Secretariat. This ensured that only SACCOs that met the minimum requirements for operation were funded.  \nThe District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 3}}, {"headings_1": {"content": "Karangara", "page": 28, "level": 5}}, [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 3}}, {"headings_1": {"content": "Karangara", "page": 28, "level": 5}}], [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 3}}, {"headings_1": {"content": "Karangara", "page": 28, "level": 5}}], [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 3}}, {"headings_1": {"content": "Karangara", "page": 28, "level": 5}}]], "page": 31, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 31, "level": 3}}], "page": 31, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed the operations of the PDC and noted the PDC was fully constituted as per the guideline.  \nI noted that the training of Master trainers was carried out and included DPOs and DCOs. \nI observed that;  \nThe training of trainers (Core Implementation team) was carried out.  \nThe training of trainers was attended by prescribed cadres like CFO, IT Officer, communications staff, community development staff, all production department staff and Trade. \nThe training of trainers was carried out on 17 /05/2022 after funds were released to PDM SACCOs on 30/06/2022 (Date funds were transferred to SACCOs in FY", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 31, "level": 3}}, [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 31, "level": 3}}], [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 31, "level": 3}}]], "page": 32, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2021/2022)", "metadata": {"headings": [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 32, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed that in all Parishes, training of households and enterprise group leaders was carried out. \nI noted that 10 out of the 10 sampled SACCOs were registered under the Cooperative Societies Act.  \nI noted from the sample of 10 SACCOs that UGX 1,000,000,000 was transferred to the 10 sampled SACCOs after signing PRF financing agreements  \nI noted that there were no funds transferred to any of the 10 sampled SACCOs without signing PRF financing agreements. \n5.1.2 Areas of Improvement  \nI noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 32, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.1.2.1 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, (22nd 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). \ne The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \ne The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \noe Each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "2021/2022)", "page": 32, "level": 2}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 32, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= SACCO", "metadata": {"headings": [{"headings_0": {"content": "= SACCO", "page": 33, "level": 3}}, {"headings_1": {"content": "2021/2022)", "page": 32, "level": 2}}], "page": 33, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Structure u  \ne 29 SACCOs did not constitute the, as I advised the Accounting Committees and well as the Production, Marketing, Officer to ensure the sub Sub Committees Business Development services, committees are fully Finance and investment sub constituted and functional. Committees.  \nFailure to have a functioning Board/Committees/Sub-Committees may  \nlead to mismanagement of the SACCOs  \ndue to the lack of appropriate oversight. \nThe Accounting Officer explained that the Mandatory committee as per Cooperative Act (Amended 2020) are Executive Committee, Supervisory Committee, and Vetting Committee, Other Committees Such as Loans Committee are Selected by the Executive Committee, Since PDM SACCOs are Multi -purpose Committee, sensitization and training is going to Carried out to form more committees such as mentioned above.  \n\\| \n5.1.2.2 Review of Training Implementation Activities  \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;  \ne After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target \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; \nObservations  \nRecommendation \nTraining of the e The training of trainers was carried out on I advised the ToTs and Core 17/05/2022 and after funds were released Accounting Officer to PDM  \nto PDM SACCOs on 30/06/2022 (Date funds raise the above", "metadata": {"headings": [{"headings_0": {"content": "= SACCO", "page": 33, "level": 3}}, {"headings_1": {"content": "2021/2022)", "page": 32, "level": 2}}, [{"headings_0": {"content": "= SACCO", "page": 33, "level": 3}}, {"headings_1": {"content": "2021/2022)", "page": 32, "level": 2}}], [{"headings_0": {"content": "= SACCO", "page": 33, "level": 3}}, {"headings_1": {"content": "2021/2022)", "page": 32, "level": 2}}], [{"headings_0": {"content": "= SACCO", "page": 33, "level": 3}}, {"headings_1": {"content": "2021/2022)", "page": 32, "level": 2}}], [{"headings_0": {"content": "= SACCO", "page": 33, "level": 3}}, {"headings_1": {"content": "2021/2022)", "page": 32, "level": 2}}], [{"headings_0": {"content": "= SACCO", "page": 33, "level": 3}}, {"headings_1": {"content": "2021/2022)", "page": 32, "level": 2}}], [{"headings_0": {"content": "= SACCO", "page": 33, "level": 3}}, {"headings_1": {"content": "2021/2022)", "page": 32, "level": 2}}]], "page": 33, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}], "page": 34, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "were transferred to SACCOs in FY concern with the PDM \nTeams at HLG 2021/2022).  \nsecretariat to provide level for follow-up training. The failure to conduct specified trainings may  \nlead to inappropriate oversight by the  \nimplementation team, and misuse of PRF by  \nhouseholds and enterprise groups, as well as  \ndeter the socio-economic transformation \naspirations. \nThe Accounting Officer explained that that there is still need for more training of the Trainers of Trainees (TOTs) and Core PDM implementation teams at HLG level. The PDM Secretariat should provide these trainings so as to impart knowledge and skills to address the existing gap so as to increase efficiency in implementation of the programme \n5.1.2.3 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", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}]], "page": 34, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}], "page": 34, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed \u00b0  \nin accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations  \nRecommendation registration", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}]], "page": 34, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 29 SACCOs were not licensed to take on the I advised the SACCOs Under the business of lending under Microfinance Accounting Officer to Microfinance  \nInstitutions money lenders act as detailed in liaise with the PDM Institutions Money Appendix 14  \nSecretariat for further Lenders Act  \nsupport on this As a result, enforcement of recovery of PRF matter.  \nfrom beneficiaries by the PDM SACCOs may  \nbe legally challenged leading to loss of  \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 34, "level": 3}}, {"headings_1": {"content": "= SACCO", "page": 33, "level": 3}}], "page": 35, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "challenging.", "metadata": {"headings": [{"headings_0": {"content": "challenging.", "page": 36, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 34, "level": 3}}], "page": 36, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "We shall however continue sensitizing the  \nbeneficiaries to rectify the anomaly.  \n2; Insurance Policy for e All the PRF beneficiaries who carried out I advised the Accounting Farming Enterprises \nfarming enterprises in 29 PDM SACCOs did Officer to ensure that not obtain agricultural insurance policies beneficiaries obtain from UAIS. \nagricultural insurance policies from UAIS.  \nLack of recourse in form of insurance will  \nexpose the farming enterprises to the adverse  \neffects of climate change and may result into  \nfailure to recover the loan funds. \nThe Accounting Officer explained that the insurance policy is there but the challenge is Government granted PDM beneficiaries a grace period of two years. This means during this period beneficiaries cannot pay the premium making it impossible for insurance to provide the Insurance policies.", "metadata": {"headings": [{"headings_0": {"content": "challenging.", "page": 36, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 34, "level": 3}}, [{"headings_0": {"content": "challenging.", "page": 36, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 34, "level": 3}}], [{"headings_0": {"content": "challenging.", "page": 36, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 34, "level": 3}}], [{"headings_0": {"content": "challenging.", "page": 36, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 34, "level": 3}}]], "page": 36, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], "page": 37, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Physical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed the following; \noe 08 beneficiaries in 04 PDM SACCOs had implemented different projects \nDetails are in Appendix 15  \nEnterprises implementing different projects undermines the achievement of PDM objectives. \nThe Accounting Officer attributed this to the poor mind set and very low Agriculture Extension Worker to PDM beneficiary ratio which made follow up on implementation of agreed projects more challenging, but would continue sensitizing the beneficiaries to rectify the anomaly. \nRecommendation  \nI advised the Accounting Officer to instruct Agriculture extension Officers to give technical guidance to the beneficiaries before and after selection of the commodity to deal with depending on the nature of eco-system. (Area based commodity approach).", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}, [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}]], "page": 37, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.1.2.6 Other issues specific to the District.  \nI noted that the PDM secretariat at the district lacks logistical support like computers and its peripherals to capture and process data for PDM on timely decision making and analysis.  \n> Lack of Motor vehicles for field monitoring and supervision activities; 2/3 of Rwampara District is mountainous and therefore a hard to reach area.  \n> I observed that in Rwampara district there is limited participation of Agricultural extension officers in guiding the farmers on the projects undertaken by the Households in the sampled 10 parishes therefore if DPM is to be sustainable, Agriculture extension officers should participate wholly in the strategy. \nLack of resources to support monitoring may delay any intervention meant for PDM implementers. \nThe Accounting Officer agreed to the highlighted challenges and that they would continue to engage Government to avail the necessary resources for smooth implementation of the Programme. \nRecommendation  \nI advised the Accounting Officer to engage the PDM Secretariat on all the issues highlighted above. \nAPPENDICES  \nAppendix 1: Performance of Local Revenue \nNo Source Approved budget Actual Collections Variance  \nTax Revenues  \n1 Local Services Tax  \n865,781,000 985,493,736 (119,712,736) 2 Land fees 0 0 0 3 Business Licenses  \n1,440,000,000 1,921,023,011 (481,023,011) 4 Other tax revenues  \n100,000,000 226,582,033 126,582,033 Non-Tax Revenues PO  \n5 Other Property income \\| 0 0 6 Dividends Po 0 0 75,100,000  \n8,200,017 8 Otherpropertyincome \u2014\u201c\u2018\u201cC;C\u2122CSOC\\*;\u2122COCOC\\*\u2122\\*\u2122C\u2018\\*COO\u2018SC 0 0 9 Sale of goods and services  \n20,000,000 24,430,001 (4,430,001) \\| 10 5,378,747 ,266 3,360,034,717 11 Court fines and Penalties  \n12 Other fines and Penalties \n0 0 0 0 13 Miscellaneous Revenue 7,200,000 27,536,300 (20,336,300 Total 11,255,063,000 8,638,912,347 \\_2,616,150,653 \nAppendix 2: Lack of appropriate performance indicators and targets in the work plans Budget  \nS/N Output \nAudit  \nAudit comment on  \ncomment on Management", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}, [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}]], "page": 37, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. Programme Code Budget Output Activities Amount indicators targets Response The Accounting Officer explained that he two budget outputs; 320162 (Capitation (Primary)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], "page": 38, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Human Capital  \ndevelopment 320162 Capitation (Prima \nand 320016 (Management of Sector Conditional Grant  \nPerformance Indicator not No clear target Education Services) 561,278,300 uantified in Work plan set \ndisplayed no options for indicators at the time of budget preparation. This is largely attributed to Performance Indicator No clear system errors/issues Human Capital Management of  \nnot  \ntarget  \nexperienced on the PBS. development  \n320016 Education Services General Staff Salaries 76,790,206 quantified in Work plan set \nGRAND TOTAL 638,068,506 \n35 \nAPPENDIX 3: Full Implemented Outputs \n[No Program Sub-program PIAP-out Budget Outputs Total Out-put Total Numbe expenditure No r of activi fully ties imple \nin  \nmente \nthe d out- activiti \n12-HUMAN CAPITAL  \n02-Population Health, Safety and \nput es \u2014 1203010512 Reduced \nmorbidity and mortality due to 320165-Primary  \nHIV/AIDS, TB and malaria and Health care  \n1 DEVELOPMENT Management other communicable diseases services 908,118,173 2 2 1202010801 Basic  \nRequirements and Minimum \n12-HUMAN CAPITAL  \nstandards met by schools and", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}, [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}], [{"headings_0": {"content": "a)", "page": 37, "level": 2}}, {"headings_1": {"content": "challenging.", "page": 36, "level": 3}}]], "page": 38, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "320157-Primary", "metadata": {"headings": [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], "page": 39, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 DEVELOPMENT 01-Education,Sports and skills training institutions Education Services ol 9 4 000014- \nAdministrative and Support Services, \n320157- Primary 16-GOVERNANCE AND SECURITY  \nEducation Services, , 12-HUMAN CAPITAL 01-Institutional Coordination, 01-  \n000006 - Planning DEVELOPMENT, 18 -  \nEducation,Sports and skills, 02- 1202010801 Basic  \nand Budgeting DEVELOPMENT PLAN  \nResource Mobilization and  \nRequirements and Minimum services, 000023  \n- \nIMPLEMENTATION, 05 - TOURISM Budgeting, 04 Accountability  \nstandards met by schools and  \nInspection and - \n3\\_\\| DEVELOPMENT Systems and Service Delivery training institutions Monitoring \\_ 44,680,000 1 1 000006 - Planning \n01 - Institutional Strengthening and 01060101 Institutional  \nand Budgeting  \n4 01 - AGRO-INDUSTRIALIZATION Coordination  \ncoordination strengthened services 29,016,424 1 1 \n06010105 Degraded water \ncatchments protected and  \n06 - NATURAL RESOURCES,  \nrestored through 000006 Planning - \nENVIRONMENT, CLIMATE  \nimplementation of catchment and Budgeting  \n5 CHANGE, LAND AND WATER 03 - Water Resources Management management measures services  \n247,296,176 6 6 \n\\_\\_\\| GRAND TOTAL 1,229,110,773 \n36 \nAPPENDIX 4: Partially Implemented Outputs \nProgram Sub-program PIAP-out Budget Total Out- Total No Number of fully Outputs put activities in the implemented activities expenditure out-put \n09-INTEGRATED  \nTRANSPORT 03-Transport 09030601 Transport 260009-  \nINFRASTRUCTURE AND Infrastructure and infrastructure rehabilitated Road  \nSERVICES Services Development and maintained. Maintenance 353,951,000 5 3 \nL GRAND TOTAL", "metadata": {"headings": [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}, [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}], [{"headings_0": {"content": "320157-Primary", "page": 39, "level": 1}}, {"headings_1": {"content": "a)", "page": 37, "level": 2}}]], "page": 39, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "353,951,000", "metadata": {"headings": [{"headings_0": {"content": "353,951,000", "page": 40, "level": 1}}, {"headings_1": {"content": "320157-Primary", "page": 39, "level": 1}}], "page": 40, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "APPENDIX 5: Service Delive under URF, Road Rehabilitation Maintenance Fund and DDEG \nProgramme Activity details Source of Total expenditure Pictorial  \nSummary of findings Audit conclusion  \nManagement funds (UGX) evidence (Time, Quality, Response \nRoutine Infrastructure mechanized Services maintenance of Nyamukana-Kibale Byanamira road Phase II \nQuantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "353,951,000", "page": 40, "level": 1}}, {"headings_1": {"content": "320157-Primary", "page": 39, "level": 1}}, [{"headings_0": {"content": "353,951,000", "page": 40, "level": 1}}, {"headings_1": {"content": "320157-Primary", "page": 39, "level": 1}}], [{"headings_0": {"content": "353,951,000", "page": 40, "level": 1}}, {"headings_1": {"content": "320157-Primary", "page": 39, "level": 1}}], [{"headings_0": {"content": "353,951,000", "page": 40, "level": 1}}, {"headings_1": {"content": "320157-Primary", "page": 39, "level": 1}}]], "page": 40, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 40, "level": 1}}, {"headings_1": {"content": "353,951,000", "page": 40, "level": 1}}], "page": 40, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201c98,000,000 |", "metadata": {"headings": [{"headings_0": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 40, "level": 1}}], "page": 40, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "At the time of inspection There was delay \n\u201cin \\| The  \nAccounting on ist Dec, 2023, the road completion of planned Officer explained works were partially works, which resulted in that the engineers implemented as the entity delayed service delivery. who were executing planned to work on 30km The road requires these road works however only 15km had immediate intervention as were implicated in been worked on.  \nit is not safe for road misappropriation users. \nand misuse of funds and", "metadata": {"headings": [{"headings_0": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 40, "level": 1}}, [{"headings_0": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 40, "level": 1}}], [{"headings_0": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 40, "level": 1}}]], "page": 40, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "were", "metadata": {"headings": [{"headings_0": {"content": "were", "page": 40, "level": 11}}, {"headings_1": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}], "page": 40, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "interdicted. The matter was referred to police for investigation. Investigations are still on going. \n37 \nNo. Programme Activity details Source of Total expenditure Pictorial  \nSummary of findings Audit conclusion  \nManagement funds (UGX) evidence (Time, Quality, Response Quantity, Cost and \nSEEN  \n\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "were", "page": 40, "level": 11}}, {"headings_1": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}, [{"headings_0": {"content": "were", "page": 40, "level": 11}}, {"headings_1": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}], [{"headings_0": {"content": "were", "page": 40, "level": 11}}, {"headings_1": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}], [{"headings_0": {"content": "were", "page": 40, "level": 11}}, {"headings_1": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}]], "page": 40, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Human Capital Construction of a 3 PHC Development  \nin 1 staff house in  \nNdeija Sub-County", "metadata": {"headings": [{"headings_0": {"content": "were", "page": 40, "level": 11}}, {"headings_1": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3. Governance and Construction of a 2 DDEG Security, Human classroom block at  \nCapital Karora PS  \nDevelopment,  \nDevelopment plan  \nImplementation  \n\\| GRAND TOTAL \\|", "metadata": {"headings": [{"headings_0": {"content": "were", "page": 40, "level": 11}}, {"headings_1": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nAPPENDIX 6: Service delivery under focus areas \nFunctionali  \n85,074,460  \nAt the time of inspection There was a delay in\\| The Accounting \\_  \nfe \\|  \n2\"\u00a2 December, 2023, starting the works, which Officer explained ~ \\|  \n;  \nworks had been partially resulted in delayed that the Contract \\| \\| i fj A implemented service delivery. supervisor has been Ih \u2018\\|  \ndirected to liaise", "metadata": {"headings": [{"headings_0": {"content": "were", "page": 40, "level": 11}}, {"headings_1": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}, [{"headings_0": {"content": "were", "page": 40, "level": 11}}, {"headings_1": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}], [{"headings_0": {"content": "were", "page": 40, "level": 11}}, {"headings_1": {"content": "\u201c98,000,000 |", "page": 40, "level": 1}}]], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LV Les", "metadata": {"headings": [{"headings_0": {"content": "LV Les", "page": 41, "level": 3}}, {"headings_1": {"content": "were", "page": 40, "level": 11}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "with the Contractor", "metadata": {"headings": [{"headings_0": {"content": "LV Les", "page": 41, "level": 3}}, {"headings_1": {"content": "were", "page": 40, "level": 11}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ir", "metadata": {"headings": [{"headings_0": {"content": "Ir", "page": 41, "level": 1}}, {"headings_1": {"content": "LV Les", "page": 41, "level": 3}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and have the A Ne: esl Ehe  \nremaining works x completed within two months from 1st December, 2023.  \n44,680,000  \nAt the time of inspection Works inspected are The Accounting 2nd Dec, 2023, the works satisfactory as the two Officer  \nis had been fully completed. classroom block is commended existent \n227,754,460  \n\\_ \n\\| \nSN Focus Area Key Observation", "metadata": {"headings": [{"headings_0": {"content": "Ir", "page": 41, "level": 1}}, {"headings_1": {"content": "LV Les", "page": 41, "level": 3}}, [{"headings_0": {"content": "Ir", "page": 41, "level": 1}}, {"headings_1": {"content": "LV Les", "page": 41, "level": 3}}], [{"headings_0": {"content": "Ir", "page": 41, "level": 1}}, {"headings_1": {"content": "LV Les", "page": 41, "level": 3}}], [{"headings_0": {"content": "Ir", "page": 41, "level": 1}}, {"headings_1": {"content": "LV Les", "page": 41, "level": 3}}]], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key", "metadata": {"headings": [{"headings_0": {"content": "Key", "page": 41, "level": 1}}, {"headings_1": {"content": "Ir", "page": 41, "level": 1}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 41, "level": 5}}, {"headings_1": {"content": "Key", "page": 41, "level": 1}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "dt  \nUGIFT  \n\u00b0 The construction works were completed however the I advised the Accounting Officer to have the project facility was not operational.  \ncommissioned and put to use so that the community benefit", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 41, "level": 5}}, {"headings_1": {"content": "Key", "page": 41, "level": 1}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Implication", "metadata": {"headings": [{"headings_0": {"content": "| Implication", "page": 41, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 41, "level": 5}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fully from the services. This could result into delay of health services delivery", "metadata": {"headings": [{"headings_0": {"content": "| Implication", "page": 41, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 41, "level": 5}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Transitional  \nOnly bush clearing and grading of only 5kms was I advised the Accounting Officer to explain more the e  \non Rehabilitation Grant  \ncompleted of the 20kms of Ngugo - Bituntu road  \ndelayed completion of Ngugo Bituntu and Rukandagi \u2014  \n\u2014 Implication  \nKarangara \u2014 Bugamba Road projects.  \nThis could result into delay of service delivery as the road is  \nincomplete.\n3. Water Development \u00b0  \nAt the time of Inspection, the water tank had been Grant  \nproperly constructed and fully operational  \nImplication  \nThis improved the access to water services to the people of Mwizi Sub-Coun", "metadata": {"headings": [{"headings_0": {"content": "| Implication", "page": 41, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 41, "level": 5}}], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "38 \nThe Accounting Officer is commended.", "metadata": {"headings": [{"headings_0": {"content": "| Implication", "page": 41, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 41, "level": 5}}, [{"headings_0": {"content": "| Implication", "page": 41, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 41, "level": 5}}]], "page": 41, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Education Grant  \ne", "metadata": {"headings": [{"headings_0": {"content": "| Implication", "page": 41, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 41, "level": 5}}], "page": 42, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nAt the time of Inspection, the renovation works which The Accounting Officer is commended. included roofing, flooring had been completed", "metadata": {"headings": [{"headings_0": {"content": "| Implication", "page": 41, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 41, "level": 5}}, [{"headings_0": {"content": "| Implication", "page": 41, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 41, "level": 5}}]], "page": 42, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 42, "level": 3}}, {"headings_1": {"content": "| Implication", "page": 41, "level": 3}}], "page": 42, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This improved access to education services and the pupil to classroom ratio to the pupils of Nyakaguruka PS in Rugando SC \nAPPENDIX 7: Utilization of the Wage Budget \nApproved Budget Supplementary Revised Budget  \nUnspent Balance Department Name UGX. UGX. UGX. Warrants UGX. Payments UGX. UGX. \nAdministration 643,847,898 82,297,803 726,145,701 726,145,700 465,548,152 260,597,548 Finance 96,000,000 - 96,000,000 96,000,000 91,515,045 4,484,955 \nStatutory Bodies 189,000,000 - 189,000,000 189,000,000 169,629,820 19,370,180 Production 739,102,560 209,497,440 948,600,000 948,600,000 920,211,422 28,388,578 \nHealth 4,612,758,951 402,743,109 5,015,502,060 5,015,502,060 4,461,324,465 554,177,595", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 42, "level": 3}}, {"headings_1": {"content": "| Implication", "page": 41, "level": 3}}, [{"headings_0": {"content": "Implication", "page": 42, "level": 3}}, {"headings_1": {"content": "| Implication", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 42, "level": 3}}, {"headings_1": {"content": "| Implication", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 42, "level": 3}}, {"headings_1": {"content": "| Implication", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 42, "level": 3}}, {"headings_1": {"content": "| Implication", "page": 41, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 42, "level": 3}}, {"headings_1": {"content": "| Implication", "page": 41, "level": 3}}]], "page": 42, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "metadata": {"headings": [{"headings_0": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}, {"headings_1": {"content": "Implication", "page": 42, "level": 3}}], "page": 42, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Roads 50,000,000 25,004,000 75,004,000 75,004,000 56,226,600 18,777,400 Water 26,400,000 20,000,000 46,400,000 46,400,000 33,639,323 12,760,677 Natural Resources 80,400,000 59,400,000 139,800,000 139,800,000 138,066,835 1,733,165 Community Based  \nServices 55,081,000 - 55,081,000 55,081,000 51,704,360 3,376,640 \nPlanning 52,800,000 - 52,800,000 52,800,000 33,047,916 19,752,084 Internal Audit 18,500,000 - 18,500,000 18,500,000 18,219,060 280,940 \nTrade and Indust - 8,000,000 8,000,000 7,549,060 450,940", "metadata": {"headings": [{"headings_0": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}, {"headings_1": {"content": "Implication", "page": 42, "level": 3}}, [{"headings_0": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}, {"headings_1": {"content": "Implication", "page": 42, "level": 3}}], [{"headings_0": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}, {"headings_1": {"content": "Implication", "page": 42, "level": 3}}]], "page": 42, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "metadata": {"headings": [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], "page": 42, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "39 \nAPPENDIX 8: Irregularity in allocation of program expenditure by category \nSN Category \nDescripti \\| Approve Ideal Actual Varian Expenditur Expendit Varian Remarks on d budget allocati budget ce (%) es ure ce (%)  \non(%) Allocatio allocation  \n\\_\\| 2%) (%) \\|  \n(B) (C) (D)=(B/ ( (G) (H)=(G/F (=  \nA) a ) (C-H) \\|  \n1 RWSSG a \n(a) New capital \nMinimum 146,398,1 Min. 57.6% 7% 134,244,744 55.4% 9.6% Under allocation below the required developments that of 65% 78 65%  \nguideline  \nincludes water and \\| UM  \nsanitation facilities \n(b) Rehabilitation of water Maximum 85,041,60 Max. 33.5% 8.5% 85,041,605 35.1% 10.1% Over allocation above the required \\| facilities of 25% 5 25%  \nguideline  \n(c) Investment servicing Maximum 22,671,99 Max. 8.9% 1.1% 22,671,999 9.4% 0.6% Allocation consistent with guideline costs of 10% 9 \\| 9%  \nTotal RWSSG (A) 254,111,7 241,9583 \\| 82  \n48 \n2 PWSG \n(a) New capital  \nMinimum 109,882,7 Min. 83.8% 1.2% 109,882,726 83.8% 1.2% Under allocation below the required developments that of 85% 26 85%  \nguideline  \nincludes water and \nsanitation facilities \n(b) Investment servicing Maximum 21,253,38 Max. 16.2% 1.2% 21,253,387 16.2% 1.2% Over allocation beyond the guideline costs of 15% 7 15% \nTotal PWSG 131,136,1 131,136,1 a um  \n13  \n13  \n\\| GRAND TOTAL er\u00bb 373,094,4  \n95 61 \\| \n40 \nAPPENDIX 9: Unfair distribution of projects \nS/N Sub County District Ranking Sub-county Variance/ Need Amount allocated to the %age of amount allocated to average Based on Water coverage  \nrate Need rate \nSub County  \nthe Sub County out ofthe total district grant \nBugamba 133,898,953 52.20% Mwizi 113,514,000 44.30%", "metadata": {"headings": [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}, [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}], [{"headings_0": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, {"headings_1": {"content": "Education 3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923 923,444 1,684,528,697", "page": 42, "level": 1}}]], "page": 42, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ndeija", "metadata": {"headings": [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], "page": 44, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 \nRugando 87% 9,000,000 GRAND TOTAL 256,412,953 \nAPPENDIX 10: Utilisation and functionali \nPSK/Kiosks Bi Tanks  \nSub-  \nProtected Springs Deep Bore Holes Shallow Wells Rain Water Tanks  \nTotal County \nFunctio Non- Tot Functio Non- Tot Functio Non- Tot Functio Non- Total Functio Non- Tot  \nNon- a Total Total nal Functio al nal Functio al nal Functio al nal Functio nal Functio al nal Functio Functio Non- nal nal nal nal nal nal nal Functio nal \nBugam \\| \\| 297 84 13 1 0 1 0 1 1 80  \nba  \n97 \nNdeija  \n92 3 95  \n6 49 \nRugan  \ndo 53 0 53  \n3 82 2 \nTotal 307 17 324  \n13 960 13 \n41 \nAPPENDIX 11: Inspection of Water Grant activities \nSN Project  \nInspection Remarks \\| Pictorial Evidence (Time, Quality, Quantity,  \nCost and Functionality) \n1 Construction of a 60 cubic rain water e Water tank was harvesting tank in Kamukungu P/s in constructed and installed. Mwizi s/c  \ne Payments for works were done  \nContract  \namount: UGX.48,959,380 \nAmount paid to inspection date:", "metadata": {"headings": [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}, [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}], [{"headings_0": {"content": "Ndeija", "page": 44, "level": 1}}, {"headings_1": {"content": "GRAND TOTAL 10,527,835,867 2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399", "page": 42, "level": 1}}]], "page": 44, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.48,959,380", "metadata": {"headings": [{"headings_0": {"content": "UGX.48,959,380", "page": 45, "level": 8}}, {"headings_1": {"content": "Ndeija", "page": 44, "level": 1}}], "page": 45, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of a 60 cubic rain water At the time of Inspection, harvesting tank in Kigaaga P/S in Mwizi construction of the 60 cubic", "metadata": {"headings": [{"headings_0": {"content": "UGX.48,959,380", "page": 45, "level": 8}}, {"headings_1": {"content": "Ndeija", "page": 44, "level": 1}}], "page": 45, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "s/c", "metadata": {"headings": [{"headings_0": {"content": "s/c", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.48,959,380", "page": 45, "level": 8}}], "page": 45, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "meter tank had been constructed to completion Contract  \nRain Water Tank is fully amount: UGX. 49,284,942  \nfunctional and in use \nAmount paid to inspection date: UGX.49,284,942", "metadata": {"headings": [{"headings_0": {"content": "s/c", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.48,959,380", "page": 45, "level": 8}}, [{"headings_0": {"content": "s/c", "page": 45, "level": 1}}, {"headings_1": {"content": "UGX.48,959,380", "page": 45, "level": 8}}]], "page": 45, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_\u2014\u2014\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "_\u2014\u2014\u2014\u2014", "page": 45, "level": 3}}, {"headings_1": {"content": "s/c", "page": 45, "level": 1}}], "page": 45, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Photo showing state of rain water  \n\\| \\| harvesting tank at Kamukungu P/s \\| \\|\\_in Mwizi S/c \n\\| Photo showing state of rain water \\| \\| harvesting tank at Kigaaga P/s in  \n\\| \\| Mwizi S/c  \n5 \n42 \nRecommendation(s) \\| \nThe Accounting Officer is commended.", "metadata": {"headings": [{"headings_0": {"content": "_\u2014\u2014\u2014\u2014", "page": 45, "level": 3}}, {"headings_1": {"content": "s/c", "page": 45, "level": 1}}, [{"headings_0": {"content": "_\u2014\u2014\u2014\u2014", "page": 45, "level": 3}}, {"headings_1": {"content": "s/c", "page": 45, "level": 1}}], [{"headings_0": {"content": "_\u2014\u2014\u2014\u2014", "page": 45, "level": 3}}, {"headings_1": {"content": "s/c", "page": 45, "level": 1}}], [{"headings_0": {"content": "_\u2014\u2014\u2014\u2014", "page": 45, "level": 3}}, {"headings_1": {"content": "s/c", "page": 45, "level": 1}}], [{"headings_0": {"content": "_\u2014\u2014\u2014\u2014", "page": 45, "level": 3}}, {"headings_1": {"content": "s/c", "page": 45, "level": 1}}]], "page": 45, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L_", "metadata": {"headings": [{"headings_0": {"content": "L_", "page": 45, "level": 1}}, {"headings_1": {"content": "_\u2014\u2014\u2014\u2014", "page": 45, "level": 3}}], "page": 45, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is commended. \n3 Rehabilitation of Nyaruhandagazi GFS At the time of inspection, the (Rugorogoro GFS) gravity flow sedimentation tank and had been fully Contract  \nconstructed  \nSOUTER UGHG 87,272  \nThe Gravity flow scheme is Amount paid to inspection date: Famer uct ty Lge", "metadata": {"headings": [{"headings_0": {"content": "L_", "page": 45, "level": 1}}, {"headings_1": {"content": "_\u2014\u2014\u2014\u2014", "page": 45, "level": 3}}, [{"headings_0": {"content": "L_", "page": 45, "level": 1}}, {"headings_1": {"content": "_\u2014\u2014\u2014\u2014", "page": 45, "level": 3}}]], "page": 45, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.46,874,272", "metadata": {"headings": [{"headings_0": {"content": "UGX.46,874,272", "page": 46, "level": 1}}, {"headings_1": {"content": "L_", "page": 45, "level": 1}}], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Photo showing state of Gravity \\| \\_ flow scheme at Nyaruhandagazi Rehabilitation of Borehole  \nKanyangi At the time of Inspection, x Ss \nj kd =\u2014\u2014 A \nthe borehole had been fully Contract  \nrehabilitated.", "metadata": {"headings": [{"headings_0": {"content": "UGX.46,874,272", "page": 46, "level": 1}}, {"headings_1": {"content": "L_", "page": 45, "level": 1}}, [{"headings_0": {"content": "UGX.46,874,272", "page": 46, "level": 1}}, {"headings_1": {"content": "L_", "page": 45, "level": 1}}], [{"headings_0": {"content": "UGX.46,874,272", "page": 46, "level": 1}}, {"headings_1": {"content": "L_", "page": 45, "level": 1}}]], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "amount:UGX.2,700,000", "metadata": {"headings": [{"headings_0": {"content": "amount:UGX.2,700,000", "page": 46, "level": 1}}, {"headings_1": {"content": "UGX.46,874,272", "page": 46, "level": 1}}], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection date:", "metadata": {"headings": [{"headings_0": {"content": "amount:UGX.2,700,000", "page": 46, "level": 1}}, {"headings_1": {"content": "UGX.46,874,272", "page": 46, "level": 1}}], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.2,700,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,700,000", "page": 46, "level": 5}}, {"headings_1": {"content": "amount:UGX.2,700,000", "page": 46, "level": 1}}], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Su = \u2014 Re \\| =  \n\\| Dan Ben a EZ  \n\\| Photo showing state of Borehole at  \n\\_ \\| Kanyangi. \nAPPENDIX 12: Inspection of UGIFT activities \nThe Accounting Officer is commended. \nThe Accounting Officer is commended. \nProject Inspection Remarks \\| Pictorial Evidence Recommendation", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,700,000", "page": 46, "level": 5}}, {"headings_1": {"content": "amount:UGX.2,700,000", "page": 46, "level": 1}}, [{"headings_0": {"content": "UGX.2,700,000", "page": 46, "level": 5}}, {"headings_1": {"content": "amount:UGX.2,700,000", "page": 46, "level": 1}}], [{"headings_0": {"content": "UGX.2,700,000", "page": 46, "level": 5}}, {"headings_1": {"content": "amount:UGX.2,700,000", "page": 46, "level": 1}}], [{"headings_0": {"content": "UGX.2,700,000", "page": 46, "level": 5}}, {"headings_1": {"content": "amount:UGX.2,700,000", "page": 46, "level": 1}}], [{"headings_0": {"content": "UGX.2,700,000", "page": 46, "level": 5}}, {"headings_1": {"content": "amount:UGX.2,700,000", "page": 46, "level": 1}}]], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Time,", "metadata": {"headings": [{"headings_0": {"content": "(Time,", "page": 46, "level": 8}}, {"headings_1": {"content": "UGX.2,700,000", "page": 46, "level": 5}}], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 46, "level": 8}}, {"headings_1": {"content": "(Time,", "page": 46, "level": 8}}], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 46, "level": 8}}, {"headings_1": {"content": "(Time,", "page": 46, "level": 8}}], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 46, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 46, "level": 8}}], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Upgrade of Nyabikungu HC At the time of inspection III in Nyabikungu on 04/12/2023 works were 100% complete but the Contractor: GESES Uganda facility was not operational Limited  \nManagement Response \\|\\| \nBudgeted The Accounting Officer Amount:UGX.1,041,380,000 explained that operationalization of the \nI advised the Accounting Officer to expedite the procurement of supplies in order to have the project commissioned and put to use so that the community get full benefit of services. \n43 \nAmount paid to inspection facility is pending the \\|  \n\\| date: UGX.1,029,489,303 completion of the  \nprocurement process for  \nsupply of medical  \nequipment which is still on", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 46, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 46, "level": 8}}, [{"headings_0": {"content": "Functionality)", "page": 46, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 46, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 46, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 46, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 46, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 46, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 46, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 46, "level": 8}}]], "page": 46, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "going.", "metadata": {"headings": [{"headings_0": {"content": "going.", "page": 47, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 8}}], "page": 47, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nAPPENDIX 13: Inspection of service delivery indicators of Transitional road rehabilitation Grant \nRoad details  \nPlanned works  \nPhotographic evidence of the Roads Inspection Remarks \nNgugo \u2014 Bituntu \u2014 Phase 1  \n> Bush clearing and Ngugo Bintutu Road  \n> Opening of 2.5 kms  \n-  \nwas opening of 2.5 kms = En  \ndone.  \nRoad Length to be  \ntreated - 5kms  \n> Grading of 5kms \n%  \n> Grading of 5 kms =\\}  \n\\_  \nSr  \n> Culvert Installation. [ eee == =] completed. Contractor-  \nRwampara District (Force BES", "metadata": {"headings": [{"headings_0": {"content": "going.", "page": 47, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 8}}, [{"headings_0": {"content": "going.", "page": 47, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 8}}], [{"headings_0": {"content": "going.", "page": 47, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 8}}], [{"headings_0": {"content": "going.", "page": 47, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 8}}]], "page": 47, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Account)", "metadata": {"headings": [{"headings_0": {"content": "Account)", "page": 47, "level": 3}}, {"headings_1": {"content": "going.", "page": 47, "level": 5}}], "page": 47, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "> Bush clearing was done. \nBudgeted Amount - UGX \nPending works 150,000,000  \n> Culvert installation 2 lines 900 mm diameter and 4 lines of 600mm diameter \nCulverts not installed. \nThe engineer had abandoned the project/ road. \nAccounting Officer is yet to explain. \n44 \nRukandagi Karangara \u2014 Bugamba  \nRukandagi Karangara Bugamba Road  \n> Works carried out as \u2014  \nRoad- Phase 2 Bush clearing of 15 kms", "metadata": {"headings": [{"headings_0": {"content": "Account)", "page": 47, "level": 3}}, {"headings_1": {"content": "going.", "page": 47, "level": 5}}, [{"headings_0": {"content": "Account)", "page": 47, "level": 3}}, {"headings_1": {"content": "going.", "page": 47, "level": 5}}], [{"headings_0": {"content": "Account)", "page": 47, "level": 3}}, {"headings_1": {"content": "going.", "page": 47, "level": 5}}], [{"headings_0": {"content": "Account)", "page": 47, "level": 3}}, {"headings_1": {"content": "going.", "page": 47, "level": 5}}], [{"headings_0": {"content": "Account)", "page": 47, "level": 3}}, {"headings_1": {"content": "going.", "page": 47, "level": 5}}], [{"headings_0": {"content": "Account)", "page": 47, "level": 3}}, {"headings_1": {"content": "going.", "page": 47, "level": 5}}], [{"headings_0": {"content": "Account)", "page": 47, "level": 3}}, {"headings_1": {"content": "going.", "page": 47, "level": 5}}], [{"headings_0": {"content": "Account)", "page": 47, "level": 3}}, {"headings_1": {"content": "going.", "page": 47, "level": 5}}]], "page": 47, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 48, "level": 3}}, {"headings_1": {"content": "Account)", "page": 47, "level": 3}}], "page": 48, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Grading and shaping. Culverts Road Length to be treated - 15kms  \nInstallation of Culvert  \nlines 600mm diameter.  \nContractor \u2014 Rwampara District  \nGravelling of 8 kms  \n(Force Account) \nBudgeted Amount \u2014 UGX 128,000,000 \nAPPENDIX 14: Licensing of PDM SACCOs and Enterprise Groups SN. Vote Name Parish Name Name of SACCO \n1 Rwampara DLG", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 48, "level": 3}}, {"headings_1": {"content": "Account)", "page": 47, "level": 3}}, [{"headings_0": {"content": "planned.", "page": 48, "level": 3}}, {"headings_1": {"content": "Account)", "page": 47, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 48, "level": 3}}, {"headings_1": {"content": "Account)", "page": 47, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 48, "level": 3}}, {"headings_1": {"content": "Account)", "page": 47, "level": 3}}]], "page": 48, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 48, "level": 3}}, {"headings_1": {"content": "planned.", "page": 48, "level": 3}}], "page": 48, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Rwampara DLG \n3 Rwampara DLG \n4 Rwampara DLG Kamomo Kamomo \u2014 Bugamba PDM SACCO \n45 \nIs the SACCO registered under Remarks Microfinance  \nInstitutions  \nmoney lenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 48, "level": 3}}, {"headings_1": {"content": "planned.", "page": 48, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 48, "level": 3}}, {"headings_1": {"content": "planned.", "page": 48, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 48, "level": 3}}, {"headings_1": {"content": "planned.", "page": 48, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 48, "level": 3}}, {"headings_1": {"content": "planned.", "page": 48, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 48, "level": 3}}, {"headings_1": {"content": "planned.", "page": 48, "level": 3}}]], "page": 48, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 48, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 48, "level": 3}}], "page": 48, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not licensed under microfinance institutions to lend money still on probation.  \nNot licensed under microfinance institutions to lend money still on probation.  \nNot licensed under microfinance institutions to lend money still on probation.  \nNot licensed under microfinance institutions", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 48, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 48, "level": 3}}], "page": 48, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "to lend money still on probation.", "metadata": {"headings": [{"headings_0": {"content": "to lend money still on probation.", "page": 48, "level": 6}}, {"headings_1": {"content": "(Yes/No)", "page": 48, "level": 1}}], "page": 48, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Rwampara DLG Nyaruhandagazi Nyaruhandagazi - Bugamba \\| NO PDM SACCO  \n6 \\_ Rwampara DLG Nyarubungo Nyarubungo - Kinoni PDM NO SACCO  \n7 Rwampara DLG Mirama  \nMirama \u2014 Rugando PDM NO SACCO  \n8 Rwampara DLG Bujaaga Bujaaga Ward PDM SACCO NO 1  \n9 Rwampara DLG Mwizi Central Mwizi Central PDM SACCO NO \n10 Rwampara DLG Rwetsiga Rwetsiga PDM SACCO NO \\_ \nAPPENDIX 15: Selection and Implementation of Prioritized /Flaqshi \nNot licensed under microfinance institutions", "metadata": {"headings": [{"headings_0": {"content": "to lend money still on probation.", "page": 48, "level": 6}}, {"headings_1": {"content": "(Yes/No)", "page": 48, "level": 1}}, [{"headings_0": {"content": "to lend money still on probation.", "page": 48, "level": 6}}, {"headings_1": {"content": "(Yes/No)", "page": 48, "level": 1}}], [{"headings_0": {"content": "to lend money still on probation.", "page": 48, "level": 6}}, {"headings_1": {"content": "(Yes/No)", "page": 48, "level": 1}}], [{"headings_0": {"content": "to lend money still on probation.", "page": 48, "level": 6}}, {"headings_1": {"content": "(Yes/No)", "page": 48, "level": 1}}]], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "to lend money still on probation.", "metadata": {"headings": [{"headings_0": {"content": "to lend money still on probation.", "page": 49, "level": 6}}, {"headings_1": {"content": "to lend money still on probation.", "page": 48, "level": 6}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Not licensed under microfinance institutions  \nto lend money still on probation.  \nNot licensed under microfinance institutions  \nto lend money still on probation.  \nNot licensed under microfinance institutions  \nto lend money still on probation.  \nNot licensed under microfinance institutions  \nto lend money still on probation.  \nNot licensed under microfinance institutions \\_\\_\\_\\|\\_to lend money still on probation.", "metadata": {"headings": [{"headings_0": {"content": "to lend money still on probation.", "page": 49, "level": 6}}, {"headings_1": {"content": "to lend money still on probation.", "page": 48, "level": 6}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[*", "metadata": {"headings": [{"headings_0": {"content": "[*", "page": 49, "level": 3}}, {"headings_1": {"content": "to lend money still on probation.", "page": 49, "level": 6}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Parish Name Name of  \nList of flagship Are the How many Number of How many of How many of SACCO projects per SACCO flagship enterprises PDM the the farming projects are enterprises enterprises enterprises consistent implementin  \nare farming are from the with the g flagship enterprises priority priority projects commodity commodities  \nlist  \nselected by  \nthe LG?", "metadata": {"headings": [{"headings_0": {"content": "[*", "page": 49, "level": 3}}, {"headings_1": {"content": "to lend money still on probation.", "page": 49, "level": 6}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Rwampara Kinoni Central Kinoni Central Banana, Piggery, Coffee No 2 6 6 2 DLG  \nWard PDM and Beans,  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "[*", "page": 49, "level": 3}}, {"headings_1": {"content": "to lend money still on probation.", "page": 49, "level": 6}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\_", "metadata": {"headings": [{"headings_0": {"content": "[*", "page": 49, "level": 3}}, {"headings_1": {"content": "to lend money still on probation.", "page": 49, "level": 6}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Rwampara Kibingo Kibingo PDM Banana, Goat Rearing, No 3 4 4 3 DLG SACCO Poultry, Onions  \n\u201aPiggery, Coffee Tea  \n,  \nplanting and bee  \nkeeping \\_  \n3, Rwampara Kigaaga Kigaaga - Mwizi Coffee, Banana, Beans, No 3 5 5 3 DLG  \nPDM SACCO  \nGoats, Piggery and Bee", "metadata": {"headings": [{"headings_0": {"content": "[*", "page": 49, "level": 3}}, {"headings_1": {"content": "to lend money still on probation.", "page": 49, "level": 6}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Keeping", "metadata": {"headings": [{"headings_0": {"content": "Keeping", "page": 49, "level": 1}}, {"headings_1": {"content": "[*", "page": 49, "level": 3}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Keeping", "page": 49, "level": 1}}, {"headings_1": {"content": "[*", "page": 49, "level": 3}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Rwampara Kamomo Kamomo \u2014 Coffee, Dairy, Poultry, No 3 5 5 3 DLG  \nBugamba PDM Fish Piggery and Banana  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Keeping", "page": 49, "level": 1}}, {"headings_1": {"content": "[*", "page": 49, "level": 3}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u2014t", "metadata": {"headings": [{"headings_0": {"content": "\u2014t", "page": 49, "level": 11}}, {"headings_1": {"content": "Keeping", "page": 49, "level": 1}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "\u2014t", "page": 49, "level": 11}}, {"headings_1": {"content": "Keeping", "page": 49, "level": 1}}], "page": 49, "document_name": "Rwampara District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
\ No newline at end of file
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@@ -0,0 +1 @@
+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDAA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDAA", "page": 1, "level": 1}}], "page": 1, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "VALUE FOR MONEY FINAL AUDIT REPORT ON A SAMPLE OF SELECTED URBAN INFRASTRUCTURE PROJECTS IMPLEMENTED BY GULU CITY COUNCIL IN THE FINANCIAL YEAR 2020/2021", "metadata": {"headings": [{"headings_0": {"content": "VALUE FOR MONEY FINAL AUDIT REPORT ON A SAMPLE OF SELECTED URBAN INFRASTRUCTURE PROJECTS IMPLEMENTED BY GULU CITY COUNCIL IN THE FINANCIAL YEAR 2020/2021", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDAA", "page": 1, "level": 1}}], "page": 1, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Nelson Mandela Road (USMID-AF)", "metadata": {"headings": [{"headings_0": {"content": "Nelson Mandela Road (USMID-AF)", "page": 1, "level": 3}}, {"headings_1": {"content": "VALUE FOR MONEY FINAL AUDIT REPORT ON A SAMPLE OF SELECTED URBAN INFRASTRUCTURE PROJECTS IMPLEMENTED BY GULU CITY COUNCIL IN THE FINANCIAL YEAR 2020/2021", "page": 1, "level": 2}}], "page": 1, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Staff house at Layibi Techo HC III (PHC) \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional", "metadata": {"headings": [{"headings_0": {"content": "Nelson Mandela Road (USMID-AF)", "page": 1, "level": 3}}, {"headings_1": {"content": "VALUE FOR MONEY FINAL AUDIT REPORT ON A SAMPLE OF SELECTED URBAN INFRASTRUCTURE PROJECTS IMPLEMENTED BY GULU CITY COUNCIL IN THE FINANCIAL YEAR 2020/2021", "page": 1, "level": 2}}, [{"headings_0": {"content": "Nelson Mandela Road (USMID-AF)", "page": 1, "level": 3}}, {"headings_1": {"content": "VALUE FOR MONEY FINAL AUDIT REPORT ON A SAMPLE OF SELECTED URBAN INFRASTRUCTURE PROJECTS IMPLEMENTED BY GULU CITY COUNCIL IN THE FINANCIAL YEAR 2020/2021", "page": 1, "level": 2}}]], "page": 1, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}, {"headings_1": {"content": "Nelson Mandela Road (USMID-AF)", "page": 1, "level": 3}}], "page": 2, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Funding (USMID-AF) program \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program \n3.3", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}, {"headings_1": {"content": "Nelson Mandela Road (USMID-AF)", "page": 1, "level": 3}}, [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}, {"headings_1": {"content": "Nelson Mandela Road (USMID-AF)", "page": 1, "level": 3}}], [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}, {"headings_1": {"content": "Nelson Mandela Road (USMID-AF)", "page": 1, "level": 3}}]], "page": 2, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Project Title: Construction of one Block of Two unit staff house at Holy", "metadata": {"headings": [{"headings_0": {"content": "Project Title: Construction of one Block of Two unit staff house at Holy", "page": 3, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}], "page": 3, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Rosary Primary School............................................................................................... 49", "metadata": {"headings": [{"headings_0": {"content": "Rosary Primary School............................................................................................... 49", "page": 3, "level": 2}}, {"headings_1": {"content": "Project Title: Construction of one Block of Two unit staff house at Holy", "page": 3, "level": 2}}], "page": 3, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "3.4", "metadata": {"headings": [{"headings_0": {"content": "Rosary Primary School............................................................................................... 49", "page": 3, "level": 2}}, {"headings_1": {"content": "Project Title: Construction of one Block of Two unit staff house at Holy", "page": 3, "level": 2}}], "page": 3, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Project Title: Construction of one Block of Two unit staff health staff", "metadata": {"headings": [{"headings_0": {"content": "Project Title: Construction of one Block of Two unit staff health staff", "page": 3, "level": 2}}, {"headings_1": {"content": "Rosary Primary School............................................................................................... 49", "page": 3, "level": 2}}], "page": 3, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "3.5", "metadata": {"headings": [{"headings_0": {"content": "Project Title: Construction of one Block of Two unit staff health staff", "page": 3, "level": 2}}, {"headings_1": {"content": "Rosary Primary School............................................................................................... 49", "page": 3, "level": 2}}], "page": 3, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Project Title: Construction of one Block of Two-unit staff house at", "metadata": {"headings": [{"headings_0": {"content": "Project Title: Construction of one Block of Two-unit staff house at", "page": 3, "level": 2}}, {"headings_1": {"content": "Project Title: Construction of one Block of Two unit staff health staff", "page": 3, "level": 2}}], "page": 3, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Project Title: Construction of one Block of Two-unit staff house at", "page": 3, "level": 2}}, {"headings_1": {"content": "Project Title: Construction of one Block of Two unit staff health staff", "page": 3, "level": 2}}], "page": 4, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "ACRONYMS", "page": 4, "level": 2}}, {"headings_1": {"content": "Project Title: Construction of one Block of Two-unit staff house at", "page": 3, "level": 2}}], "page": 4, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": [["BoQs", "Bills of Quantities"], ["CBR", "California Bearing Ratio"], ["Ch.", "Chainage"], ["CML", "Central Materials Laboratory"], ["CRR", "Crushed Rock"], ["DBST", "Double Bituminous Surface Treatment"], ["DCP", "Dynamic Cone Penetrometer"], ["DDEG", "Discretional Development Equalization Grant"], ["DLP", "Defects Liability Period"], ["DSD", "Double Surface Dressing"], ["ESIA", "Environmental and Social Impact Assessment"], ["FY", "Financial year"], ["GCC", "General Conditions of Contract"], ["GoU", "Government of Uganda"], ["HRS", "Hours"], ["IDA", "International Development Bank"], ["IPCs", "Interim Payment Certificates"], ["KM", "Kilometer"], ["LGs", "Local Governments"], ["MDD", "Maximum Dry Density"], ["ME", "Municipal Engineer"], ["MLHUD", "Ministry of Lands, Housing and Urban Development"], ["mm", "Millimeter"], ["OAG", "Office of the Auditor General"], ["OHS", "Operational Safety and Health"], ["PAC", "Public Accounts Committee"], ["PDU", "Procurement and Disposal Unit"], ["PST", "Project Support Team"], ["SC", "Supervising Consultant"], ["SCC", "Special Conditions of Contract"], ["SFG", "School Facilitation Grant"], ["TDG", "Transitional Development Grant"], ["ToRs", "Terms of Reference"], ["UGX", "Uganda Shillings"], ["URF", "Uganda Road fund"], ["URF", "Uganda Road Fund"], ["USD", "US Dollars"], ["USMID \u2013 AF", "Uganda Support to Municipal Infrastructure Development - Additional Funding"], ["VAT", "Value Added Tax"], ["VFM", "Value for Money"], ["VIP", "Ventilated Improved Pit Latrine"], ["WB", "World Bank"]], "metadata": {"headings": [{"headings_0": {"content": "ACRONYMS", "page": 4, "level": 2}}, {"headings_1": {"content": "Project Title: Construction of one Block of Two-unit staff house at", "page": 3, "level": 2}}], "page": 4, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional", "metadata": {"headings": [{"headings_0": {"content": "ACRONYMS", "page": 4, "level": 2}}, {"headings_1": {"content": "Project Title: Construction of one Block of Two-unit staff house at", "page": 3, "level": 2}}], "page": 5, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "EXECUTIVE SUMMARY", "metadata": {"headings": [{"headings_0": {"content": "EXECUTIVE SUMMARY", "page": 5, "level": 1}}, {"headings_1": {"content": "ACRONYMS", "page": 4, "level": 2}}], "page": 5, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "BACKGROUND", "metadata": {"headings": [{"headings_0": {"content": "BACKGROUND", "page": 5, "level": 2}}, {"headings_1": {"content": "EXECUTIVE SUMMARY", "page": 5, "level": 1}}], "page": 5, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Funding (USMID-AF) program \nGovernment of Uganda represented by Ministry of Lands, Housing and Urban Development (MLHUD) secured an additional financing facility of USD 360 million from the International Development Association (IDA/World Bank) to finance Uganda Support to Municipal Infrastructure Development-Additional Financing (USMID-AF) Program in the Municipalities/cities. The Municipalities/cities are Arua, Gulu, Lira, Soroti, Moroto, Tororo, Mbale, Jinja, Kabale, Fortportal, Hoima, Entebbe, Masaka, Kitgum, Mubende, Kasese, Kamuli, Lugazi, Kitgum, Apac, Busia and Ntungamo. \nOne of the conditions of effectiveness of the program was for the government to have in place complete annual performance assessment. The Ministry of Lands, Housing and Urban Development (MLHUD) requested the Auditor General to carry out a value for money audit/assessment for USMID and non USMID infrastructure projects implemented in the participating Municipalities/cities in the financial year 2020/21. \nThe main objective of the audit was to undertake a Value for Money assessment of the delivery of urban infrastructure undertaken by the Municipal Councils participating in the Uganda Support to Municipal Infrastructure Development additional funding Program (USMID-AF). The scope of the assessment covered all USMID funded infrastructure and a selected number of non USMID financed infrastructure projects executed by the Municipality in the Financial Year 2020/2021. The general approach was to audit One (1) USMID Project and five (5) non-USMID Projects (2 URF Projects and 3 SFG Projects or vice versa) in the financial year. \nA participatory approach with the Ministry of Lands Housing and Urban Development (MLHUD- USMID PST), Municipalities/cities and World Bank was adopted. Project documents including engineer\u2019s estimates, designs, procurement files, works/ material supply contracts, progress reports, payment certificates, vouchers, quality control documents, correspondences and minutes of management meetings were reviewed. Field inspections were undertaken jointly with", "metadata": {"headings": [{"headings_0": {"content": "BACKGROUND", "page": 5, "level": 2}}, {"headings_1": {"content": "EXECUTIVE SUMMARY", "page": 5, "level": 1}}, [{"headings_0": {"content": "BACKGROUND", "page": 5, "level": 2}}, {"headings_1": {"content": "EXECUTIVE SUMMARY", "page": 5, "level": 1}}], [{"headings_0": {"content": "BACKGROUND", "page": 5, "level": 2}}, {"headings_1": {"content": "EXECUTIVE SUMMARY", "page": 5, "level": 1}}], [{"headings_0": {"content": "BACKGROUND", "page": 5, "level": 2}}, {"headings_1": {"content": "EXECUTIVE SUMMARY", "page": 5, "level": 1}}], [{"headings_0": {"content": "BACKGROUND", "page": 5, "level": 2}}, {"headings_1": {"content": "EXECUTIVE SUMMARY", "page": 5, "level": 1}}]], "page": 5, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "representatives of the respective Municipality/Cities for the selected projects.", "metadata": {"headings": [{"headings_0": {"content": "representatives of the respective Municipality/Cities for the selected projects.", "page": 5, "level": 2}}, {"headings_1": {"content": "BACKGROUND", "page": 5, "level": 2}}], "page": 5, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Performance was measured against a value for money assessment tool which was developed and discussed with the stakeholders. In the assessment, the scoring tool considered economy, efficiency and effectiveness with scores of 30%,35% and 35% respectively. The scores for USMID and Non USMID infrastructure projects were then combined by having their scores weighted on a pro rata approach based on their cost. However, for Municipalities/cities with projects whose economy assessment was not applicable, separate economy weights computed to obtain the overall economy score.  \nFor purposes of this assessment, six (6) infrastructure projects were supposed to be selected and weights attached in relation to the project costs. However, the Municipality only implemented (5) projects as shown in the table below. \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "representatives of the respective Municipality/Cities for the selected projects.", "page": 5, "level": 2}}, {"headings_1": {"content": "BACKGROUND", "page": 5, "level": 2}}, [{"headings_0": {"content": "representatives of the respective Municipality/Cities for the selected projects.", "page": 5, "level": 2}}, {"headings_1": {"content": "BACKGROUND", "page": 5, "level": 2}}]], "page": 5, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Project weights", "metadata": {"headings": [{"headings_0": {"content": "Project weights", "page": 6, "level": 2}}, {"headings_1": {"content": "representatives of the respective Municipality/Cities for the selected projects.", "page": 5, "level": 2}}], "page": 6, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "S/N Project Amount (UGX) Economy Weights Funding Method Weights (%) Arrangeme of (%) nts Executio", "metadata": {"headings": [{"headings_0": {"content": "S/N Project Amount (UGX) Economy Weights Funding Method Weights (%) Arrangeme of (%) nts Executio", "page": 6, "level": 2}}, {"headings_1": {"content": "Project weights", "page": 6, "level": 2}}], "page": 6, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "n  \n1 Civil works on selected 42,877,450,337 99.37% 98.69 USMID Contracted infrastructure in Gulu City  \nunder USMID-AF \n2 Rehabilitation to Bitumen 295,884,552 N/A 0.68 URF Contracted standard of Ogwok Oyaro  \nRoad) \u2013 (URF \u2013  \nContracted)  \n3 Construction of one Block 80,521,700 0.19 0.19 SFG Contracted of Two unit staff house at  \nHoly Rosary Primary  \nSchool \u2013 (SFG -  \nContracted)  \n4 Construction of one Block 96,065,780 0.22 0.22 PHC Contracted of Two unit staff health  \nstaff house plus two  \nstance pour flash toilet at  \nLayibi Techo Health  \nCentre III \u2013 (PHC \u2013  \nContracted) \n5 Construction of one Block 95,370,640 0.22 0.22 PHC Contracted of Two unit staff health  \nstaff house plus two  \nstances pour flash toilet at  \nBardege Health Centre III", "metadata": {"headings": [{"headings_0": {"content": "S/N Project Amount (UGX) Economy Weights Funding Method Weights (%) Arrangeme of (%) nts Executio", "page": 6, "level": 2}}, {"headings_1": {"content": "Project weights", "page": 6, "level": 2}}, [{"headings_0": {"content": "S/N Project Amount (UGX) Economy Weights Funding Method Weights (%) Arrangeme of (%) nts Executio", "page": 6, "level": 2}}, {"headings_1": {"content": "Project weights", "page": 6, "level": 2}}], [{"headings_0": {"content": "S/N Project Amount (UGX) Economy Weights Funding Method Weights (%) Arrangeme of (%) nts Executio", "page": 6, "level": 2}}, {"headings_1": {"content": "Project weights", "page": 6, "level": 2}}]], "page": 6, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "- (PHC \u2013 Contracted)", "metadata": {"headings": [{"headings_0": {"content": "S/N Project Amount (UGX) Economy Weights Funding Method Weights (%) Arrangeme of (%) nts Executio", "page": 6, "level": 2}}, {"headings_1": {"content": "Project weights", "page": 6, "level": 2}}], "page": 6, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "Total cost 43,445,293,009 100 100", "metadata": {"headings": [{"headings_0": {"content": "Total cost 43,445,293,009 100 100", "page": 6, "level": 2}}, {"headings_1": {"content": "S/N Project Amount (UGX) Economy Weights Funding Method Weights (%) Arrangeme of (%) nts Executio", "page": 6, "level": 2}}], "page": 6, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The executive summary presents the results of the assessment and a summary of the findings for each project in the Financial Year, conclusions, and recommendations for the Municipality/City. Chapter 1 presents the audit background, objectives, scope and project selection, Chapter 2 presents the approach and methodology used in the assessment and Chapter 3 presents the detailed findings per project in the Municipality/City. \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Total cost 43,445,293,009 100 100", "page": 6, "level": 2}}, {"headings_1": {"content": "S/N Project Amount (UGX) Economy Weights Funding Method Weights (%) Arrangeme of (%) nts Executio", "page": 6, "level": 2}}, [{"headings_0": {"content": "Total cost 43,445,293,009 100 100", "page": 6, "level": 2}}, {"headings_1": {"content": "S/N Project Amount (UGX) Economy Weights Funding Method Weights (%) Arrangeme of (%) nts Executio", "page": 6, "level": 2}}]], "page": 6, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Weighted Scores", "metadata": {"headings": [{"headings_0": {"content": "Weighted Scores", "page": 7, "level": 3}}, {"headings_1": {"content": "Total cost 43,445,293,009 100 100", "page": 6, "level": 2}}], "page": 7, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": [["Weight (%)", "98.69", "0.68", "0.19", "0.22", "0.22", null], ["W. Economy", "99.37", "N/A", "0.19", "0.22", "0.22", null], ["Economy", "25.10", "N/A", "9.35", "15.65", "14.27", "25.0"], ["Efficiency", "28.00", "30.33", "20.00", "15.00", "20.00", "28.0"], ["Effectiveness", "35.00", "28.00", "31.11", "24.00", "24.63", "34.9"], ["**Total**", "88.10", "83.33", "60.46", "54.65", "58.90", "**87.9**"]], "metadata": {"headings": [{"headings_0": {"content": "Weighted Scores", "page": 7, "level": 3}}, {"headings_1": {"content": "Total cost 43,445,293,009 100 100", "page": 6, "level": 2}}], "page": 7, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Projects", "USMID", "URF - Ogwok - Oyaro Road", "SFG - Holy Rosary P/S", "PHC - Layibi Techno HC 3", "PHC - Bardege HC 3", "Weighted Score"], "type": "table"}}, {"content": "Economy Assessment Weighted Score 25.0 out of 30", "metadata": {"headings": [{"headings_0": {"content": "Economy Assessment Weighted Score 25.0 out of 30", "page": 7, "level": 2}}, {"headings_1": {"content": "Weighted Scores", "page": 7, "level": 3}}], "page": 7, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Economy assessment related to the unit cost of delivery of the infrastructure against works of similar nature, quality, and quantity. In this assessment, selected unit project item costs as per Engineer\u2019s Estimates, signed Contracts and actual Unit cost per square meter of road /building works across the Municipalities/Cities in the same cluster were compared. \nDuring the comparison of the Engineer\u2019s estimates and Contractor\u2019s/ suppliers\u2019 rates across the Municipalities/cities, five key items were assessed: -", "metadata": {"headings": [{"headings_0": {"content": "Economy Assessment Weighted Score 25.0 out of 30", "page": 7, "level": 2}}, {"headings_1": {"content": "Weighted Scores", "page": 7, "level": 3}}, [{"headings_0": {"content": "Economy Assessment Weighted Score 25.0 out of 30", "page": 7, "level": 2}}, {"headings_1": {"content": "Weighted Scores", "page": 7, "level": 3}}]], "page": 7, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "- USMID funded Projects; precast concrete class 30 barrier kerbs, clearing and grubbing, CRR for Road Base, Asphalt Concrete for surfacing, white lines broken or unbroken for road marking.\n- SFG and DDEG projects; roofing area, 230mm walling, reinforced concrete, roofing timber and internal plaster.", "metadata": {"headings": [{"headings_0": {"content": "Economy Assessment Weighted Score 25.0 out of 30", "page": 7, "level": 2}}, {"headings_1": {"content": "Weighted Scores", "page": 7, "level": 3}}], "page": 7, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "The combined weighted economy score of 25.0 out of 30 implies that there were disparities in the engineer\u2019s estimates, contractor/supplier rates and unit cost per square meter of infrastructure for USMID, SFG and PHC projects which affect the economy score for the City within the cluster. Therefore, the City should address the disparities in the rates to have comparable rates in the cluster. The highest disparities for the Municipality are shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Economy Assessment Weighted Score 25.0 out of 30", "page": 7, "level": 2}}, {"headings_1": {"content": "Weighted Scores", "page": 7, "level": 3}}], "page": 7, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["", "**Highest disparities in the Municipality**", null, null], ["**Funding Modality**", "Engineer\u2019s Estimates", "Contract Rates", "Unit Cost/Sqm"], ["USMID", "1.2 times the lowest for precast concrete class 30 for barrier kerbs and CRR for road base", "1.8 times the lowest for precast concrete class 30 for barrier kerbs", "1.3 times the lowest cost per square meter."], ["SFG", "2.0 times roofing timber 100x50mm the lowest for", "Not availed", "2.67 times the lowest cost per square meter"], ["PHC", "2.0 times roofing timber 100x50mm the lowest for", "times the for 230mm 3.65 lowest walling.", "2.63 times the lowest cost per square meter"]], "metadata": {"headings": [{"headings_0": {"content": "Economy Assessment Weighted Score 25.0 out of 30", "page": 7, "level": 2}}, {"headings_1": {"content": "Weighted Scores", "page": 7, "level": 3}}], "page": 7, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional", "metadata": {"headings": [{"headings_0": {"content": "Economy Assessment Weighted Score 25.0 out of 30", "page": 7, "level": 2}}, {"headings_1": {"content": "Weighted Scores", "page": 7, "level": 3}}], "page": 8, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Efficiency Assessment", "metadata": {"headings": [{"headings_0": {"content": "Efficiency Assessment", "page": 8, "level": 2}}, {"headings_1": {"content": "Economy Assessment Weighted Score 25.0 out of 30", "page": 7, "level": 2}}], "page": 8, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Funding (USMID-AF) program \nEfficiency assessment related to the level of implementation of the works against the agreed contract approved work programs and outputs. This involved review of; progress of the works against time, existence and effectiveness of internal controls for certification, payment of executed works and contract Supervision and monitoring arrangements. \nThe following parameters were assessed; physical progress lag, presence of detailed payment supporting documentation, payment above certified amounts, percentage of overpayments, timeliness in payments, percentage of quality progress reports, presence of site meeting minutes, percentage of approved supervising personnel on site, percentage of approved equipment on site, presence of detailed certificate of completion and snag list, presence of As-built drawings and maintenance manual, presence of DLP progress/monitoring reports and presence of Detailed Liability Certificate. The efficiency assessment revealed.", "metadata": {"headings": [{"headings_0": {"content": "Efficiency Assessment", "page": 8, "level": 2}}, {"headings_1": {"content": "Economy Assessment Weighted Score 25.0 out of 30", "page": 7, "level": 2}}, [{"headings_0": {"content": "Efficiency Assessment", "page": 8, "level": 2}}, {"headings_1": {"content": "Economy Assessment Weighted Score 25.0 out of 30", "page": 7, "level": 2}}], [{"headings_0": {"content": "Efficiency Assessment", "page": 8, "level": 2}}, {"headings_1": {"content": "Economy Assessment Weighted Score 25.0 out of 30", "page": 7, "level": 2}}]], "page": 8, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Physical Progress lag", "metadata": {"headings": [{"headings_0": {"content": "Physical Progress lag", "page": 8, "level": 2}}, {"headings_1": {"content": "Efficiency Assessment", "page": 8, "level": 2}}], "page": 8, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The USMID project although it was still on-going, the project had a physical progress lag of 4.64% implying it was delayed by 23 days. The URF project was completed on time hence there was no physical progress lag registered. for the SFG and 2 PHC projects, there was no documentation availed to enable computation of physical progress lag.", "metadata": {"headings": [{"headings_0": {"content": "Physical Progress lag", "page": 8, "level": 2}}, {"headings_1": {"content": "Efficiency Assessment", "page": 8, "level": 2}}], "page": 8, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Presence of Detailed payment supporting documents", "metadata": {"headings": [{"headings_0": {"content": "Presence of Detailed payment supporting documents", "page": 8, "level": 2}}, {"headings_1": {"content": "Physical Progress lag", "page": 8, "level": 2}}], "page": 8, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Detailed payment supporting documentation like measurement sheets were prepared during certification of executed works for USMID funded project. For URF, SFG and 2 PHC projects, there were no measurements sheets attached to payment certificates.", "metadata": {"headings": [{"headings_0": {"content": "Presence of Detailed payment supporting documents", "page": 8, "level": 2}}, {"headings_1": {"content": "Physical Progress lag", "page": 8, "level": 2}}], "page": 8, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Payments above certified amounts", "metadata": {"headings": [{"headings_0": {"content": "Payments above certified amounts", "page": 8, "level": 2}}, {"headings_1": {"content": "Presence of Detailed payment supporting documents", "page": 8, "level": 2}}], "page": 8, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Actual payment to the Contractor on the USMID project was generally consistent with certified amounts except for two cases of payment information for IPC No.2, and fee note no. 12 which were not availed and so the audit team could not conclusively determine whether all paid amounts were consistent with the certified amounts. \nThe auditor noted that for URF, SFG and 1 PHC projects, payments were consistent with certified amounts and 1 PHC project (construction of a staff house at Layibi Techno HC III) there was", "metadata": {"headings": [{"headings_0": {"content": "Payments above certified amounts", "page": 8, "level": 2}}, {"headings_1": {"content": "Presence of Detailed payment supporting documents", "page": 8, "level": 2}}, [{"headings_0": {"content": "Payments above certified amounts", "page": 8, "level": 2}}, {"headings_1": {"content": "Presence of Detailed payment supporting documents", "page": 8, "level": 2}}]], "page": 8, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "payment of UGX.3,204,156 above certified amounts in IPC 2.", "metadata": {"headings": [{"headings_0": {"content": "payment of UGX.3,204,156 above certified amounts in IPC 2.", "page": 8, "level": 2}}, {"headings_1": {"content": "Payments above certified amounts", "page": 8, "level": 2}}], "page": 8, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "payment of UGX.3,204,156 above certified amounts in IPC 2.", "page": 8, "level": 2}}, {"headings_1": {"content": "Payments above certified amounts", "page": 8, "level": 2}}], "page": 9, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Percentage of quality progress reports", "metadata": {"headings": [{"headings_0": {"content": "Percentage of quality progress reports", "page": 9, "level": 2}}, {"headings_1": {"content": "payment of UGX.3,204,156 above certified amounts in IPC 2.", "page": 8, "level": 2}}], "page": 9, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "For the USMID Road project, all twelve (12) expected progress reports of good quality were available on file. For non-USMID projects i.e. URF and SFG, all expected progress reports were available on file but of poor quality. For the two (2) PHC projects implemented by the City, 75% of the progress reports were available on file but also of poor quality.", "metadata": {"headings": [{"headings_0": {"content": "Percentage of quality progress reports", "page": 9, "level": 2}}, {"headings_1": {"content": "payment of UGX.3,204,156 above certified amounts in IPC 2.", "page": 8, "level": 2}}], "page": 9, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Presence of site meeting minutes", "metadata": {"headings": [{"headings_0": {"content": "Presence of site meeting minutes", "page": 9, "level": 2}}, {"headings_1": {"content": "Percentage of quality progress reports", "page": 9, "level": 2}}], "page": 9, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "For both USMID and all non-USMID projects i.e. URF, SFG and PHC, it was observed that minutes of site meetings were available on file.", "metadata": {"headings": [{"headings_0": {"content": "Presence of site meeting minutes", "page": 9, "level": 2}}, {"headings_1": {"content": "Percentage of quality progress reports", "page": 9, "level": 2}}], "page": 9, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Percentage of approved supervising personnel", "metadata": {"headings": [{"headings_0": {"content": "Percentage of approved supervising personnel", "page": 9, "level": 2}}, {"headings_1": {"content": "Presence of site meeting minutes", "page": 9, "level": 2}}], "page": 9, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "For USMID project, review of progress reports indicated that all supervising personnel staff required on the project as per the contract were available. For the non-USMID projects i.e. URF, SFG and PHC, a Contract manager was appointed to supervise works as per the PPDA requirements.", "metadata": {"headings": [{"headings_0": {"content": "Percentage of approved supervising personnel", "page": 9, "level": 2}}, {"headings_1": {"content": "Presence of site meeting minutes", "page": 9, "level": 2}}], "page": 9, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Percentage of approved equipment on site", "metadata": {"headings": [{"headings_0": {"content": "Percentage of approved equipment on site", "page": 9, "level": 2}}, {"headings_1": {"content": "Percentage of approved supervising personnel", "page": 9, "level": 2}}], "page": 9, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "For the USMID and URF road projects, review of the progress reports indicated that all the equipment required as per the contract were adequately mobilized. however, for the SFG and PHC projects, there was no evidence on file to demonstrate adequate mobilization of equipment. The weighted efficiency score of 28.0 out of 35 reflects the challenges which Gulu City still faces in supervision, progress monitoring, reporting, measurement and certification of executed works.", "metadata": {"headings": [{"headings_0": {"content": "Percentage of approved equipment on site", "page": 9, "level": 2}}, {"headings_1": {"content": "Percentage of approved supervising personnel", "page": 9, "level": 2}}], "page": 9, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Effectiveness Assessment Weighted Score 34.9 out of 35", "metadata": {"headings": [{"headings_0": {"content": "Effectiveness Assessment Weighted Score 34.9 out of 35", "page": 9, "level": 2}}, {"headings_1": {"content": "Percentage of approved equipment on site", "page": 9, "level": 2}}], "page": 9, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Effectiveness involved assessment of the usage and quality of the infrastructure works undertaken by Gulu City. The team assessed the following parameters; presence of material test results on file, percentage conformance of site works to design drawings and specifications, percentage of conformance of audit test results to specifications, presence of defects from visual observations, observed functionality and usage, presence of ESIA/ screening report, evidence of fulfillment of environmental and social protection measures and evidence of fulfillment of OSH measures. The effectiveness assessment indicated that;", "metadata": {"headings": [{"headings_0": {"content": "Effectiveness Assessment Weighted Score 34.9 out of 35", "page": 9, "level": 2}}, {"headings_1": {"content": "Percentage of approved equipment on site", "page": 9, "level": 2}}], "page": 9, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Percentage of material test results", "metadata": {"headings": [{"headings_0": {"content": "Percentage of material test results", "page": 9, "level": 2}}, {"headings_1": {"content": "Effectiveness Assessment Weighted Score 34.9 out of 35", "page": 9, "level": 2}}], "page": 9, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Percentage of material test results", "page": 9, "level": 2}}, {"headings_1": {"content": "Effectiveness Assessment Weighted Score 34.9 out of 35", "page": 9, "level": 2}}], "page": 10, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Percentage of conformance of audit test results to specifications", "metadata": {"headings": [{"headings_0": {"content": "Percentage of conformance of audit test results to specifications", "page": 10, "level": 2}}, {"headings_1": {"content": "Percentage of material test results", "page": 9, "level": 2}}], "page": 10, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "For USMID and URF road projects, all audit tests conducted conformed to specifications. For the SFG project and one PHC project, no audit tests were conducted. The remaining PHC project had 33.3% of the audit tests conducted conforming to specifications.", "metadata": {"headings": [{"headings_0": {"content": "Percentage of conformance of audit test results to specifications", "page": 10, "level": 2}}, {"headings_1": {"content": "Percentage of material test results", "page": 9, "level": 2}}], "page": 10, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Presence of defects from visual observations", "metadata": {"headings": [{"headings_0": {"content": "Presence of defects from visual observations", "page": 10, "level": 2}}, {"headings_1": {"content": "Percentage of conformance of audit test results to specifications", "page": 10, "level": 2}}], "page": 10, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "No defects were observed on the USMID, SFG and 2 PHC projects. However major defects like potholes were observed on the URF road project.", "metadata": {"headings": [{"headings_0": {"content": "Presence of defects from visual observations", "page": 10, "level": 2}}, {"headings_1": {"content": "Percentage of conformance of audit test results to specifications", "page": 10, "level": 2}}], "page": 10, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Observed Functionality and Usage", "metadata": {"headings": [{"headings_0": {"content": "Observed Functionality and Usage", "page": 10, "level": 2}}, {"headings_1": {"content": "Presence of defects from visual observations", "page": 10, "level": 2}}], "page": 10, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The USMID road project which was still under construction with low progress of works but open to traffic. For the SFG and PHC projects, the buildings and latrines were functional and in use. For the URF road project, functionality was reduced due to presence of potholes.", "metadata": {"headings": [{"headings_0": {"content": "Observed Functionality and Usage", "page": 10, "level": 2}}, {"headings_1": {"content": "Presence of defects from visual observations", "page": 10, "level": 2}}], "page": 10, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Presence of ESIA/ screening report", "metadata": {"headings": [{"headings_0": {"content": "Presence of ESIA/ screening report", "page": 10, "level": 2}}, {"headings_1": {"content": "Observed Functionality and Usage", "page": 10, "level": 2}}], "page": 10, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "For USMID and non-USMID projects, ESMP and screening reports respectively were available on file.", "metadata": {"headings": [{"headings_0": {"content": "Presence of ESIA/ screening report", "page": 10, "level": 2}}, {"headings_1": {"content": "Observed Functionality and Usage", "page": 10, "level": 2}}], "page": 10, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Evidence of fulfillment of environmental protection measures", "metadata": {"headings": [{"headings_0": {"content": "Evidence of fulfillment of environmental protection measures", "page": 10, "level": 2}}, {"headings_1": {"content": "Presence of ESIA/ screening report", "page": 10, "level": 2}}], "page": 10, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "For USMID and non-USMID projects i.e. URF, SFG and PHC, evidence of fulfillment of environmental protection measures were available on file.", "metadata": {"headings": [{"headings_0": {"content": "Evidence of fulfillment of environmental protection measures", "page": 10, "level": 2}}, {"headings_1": {"content": "Presence of ESIA/ screening report", "page": 10, "level": 2}}], "page": 10, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Evidence of fulfillment of social protection measures", "metadata": {"headings": [{"headings_0": {"content": "Evidence of fulfillment of social protection measures", "page": 10, "level": 2}}, {"headings_1": {"content": "Evidence of fulfillment of environmental protection measures", "page": 10, "level": 2}}], "page": 10, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "For USMID and non-USMID projects i.e. URF, SFG and PHC, evidence of fulfillment of social protection measures were available on file.", "metadata": {"headings": [{"headings_0": {"content": "Evidence of fulfillment of social protection measures", "page": 10, "level": 2}}, {"headings_1": {"content": "Evidence of fulfillment of environmental protection measures", "page": 10, "level": 2}}], "page": 10, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Evidence of fulfillment of OSH measures", "metadata": {"headings": [{"headings_0": {"content": "Evidence of fulfillment of OSH measures", "page": 10, "level": 2}}, {"headings_1": {"content": "Evidence of fulfillment of social protection measures", "page": 10, "level": 2}}], "page": 10, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "For USMID and non-USMID projects, evidence of fulfillment of OSH measures were available on file.", "metadata": {"headings": [{"headings_0": {"content": "Evidence of fulfillment of OSH measures", "page": 10, "level": 2}}, {"headings_1": {"content": "Evidence of fulfillment of social protection measures", "page": 10, "level": 2}}], "page": 10, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Key Findings per Project", "metadata": {"headings": [{"headings_0": {"content": "Key Findings per Project", "page": 10, "level": 2}}, {"headings_1": {"content": "Evidence of fulfillment of OSH measures", "page": 10, "level": 2}}], "page": 10, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": [["1", "Civil works on selected infrastructure in Gulu City. under USMID-AF", "**Economy**  **The score on Economy was 25.10 out of 30.0**  \uf0b7 The engineer\u2019s estimated rates for precast concrete barrier kerbs and CRR for road base were higher than lowest in the cluster.  \uf0b7 The contractor\u2019s rate for precast concrete barrier kerbs was higher than the lowest in a cluster  \uf0b7 Unit cost per square meter was 1.2 times the lowest in the cluster **Efficiency**  **The score on Efficiency was 28.0 out of 35.0**  \uf0b7 There was a physical progress lag of 4.64% based on initial work programme."]], "metadata": {"headings": [{"headings_0": {"content": "Key Findings per Project", "page": 10, "level": 2}}, {"headings_1": {"content": "Evidence of fulfillment of OSH measures", "page": 10, "level": 2}}], "page": 10, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["S/No.", "Project", "Finding"], "type": "table"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Key Findings per Project", "page": 10, "level": 2}}, {"headings_1": {"content": "Evidence of fulfillment of OSH measures", "page": 10, "level": 2}}], "page": 11, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["", "\uf0b7 At the time of audit, works were still within the original project duration.  \uf0b7 Detailed measurement sheets were prepared and attached to the payment certificates.  \uf0b7 Payment information for IPC No.2, and fee note no. 12 were not availed and so the audit team could not conclusively determine whether all paid amounts were consistent with the certified amounts.  \uf0b7 No overpayment was noted.  \uf0b7 Payment information for IPC No.2 and fee note no. 12 were not availed so audit could not conclusively determine timeliness in payments.  \uf0b7 All the expected twelve (12) monthly progress report and four (04) quarterly progress reports were available and they were of good quality.  \uf0b7 Site meeting minutes were found on file.  \uf0b7 100% of project full time staff were available at site.  \uf0b7 There was adequate mobilization of equipment to undertake works. **Other Findings** of utilities.  \uf0b7 Increase in cost 2.241Bn. \uf0b7 No basis for estimation of 1.0Bn provisional sum for relocation for relocation of utilities from 1.1 Bn to **Effectiveness** The score on Effectiveness was 35.0 out of 35.0** \uf0b7  \uf0b7  \uf0b7  \uf0b7  \uf0b7 All the expected material tests results were availed.  All field checks made conformed to specifications.  All the tests conducted conformed to the specifications.  There were no defects at the time of audit.  The works were still on going and the progress was still very low.  There was an ESMP on file.  All  protection measures were availed.  There was evidence of  measures such as awareness creation sessions for workers. There was evidence of fulfillment of OSH measures such as issuing PPE to all project staff and inducting them on how to use them. required approvals in compliance with environmental fulfillment of social protection \uf0b7 \uf0b7 \uf0b7 \uf0b7", null], ["2", "Rehabilitation to Bitumen standard of Ogwok Oyaro Road) \u2013 (URF \u2013 Contracted)", "**Economy**  **The score on Economy was N/A out of 30.0**  \uf0b7 Economy assessment for this project was not done since there were no similar projects within the cluster to compare with; **Efficiency**  **The score on Efficiency was 30.33 out of 35.0**  \uf0b7 The project was completed on time hence no physical progress lag."]], "metadata": {"headings": [{"headings_0": {"content": "Key Findings per Project", "page": 10, "level": 2}}, {"headings_1": {"content": "Evidence of fulfillment of OSH measures", "page": 10, "level": 2}}], "page": 11, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["S/No.", "Project", "Finding"], "type": "table"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Key Findings per Project", "page": 10, "level": 2}}, {"headings_1": {"content": "Evidence of fulfillment of OSH measures", "page": 10, "level": 2}}], "page": 12, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["", "\uf0b7 The project was completed on time hence no need for revised work programme  \uf0b7 No detailed measurement sheets seen.  \uf0b7 There were no payments above certified amounts.  \uf0b7 There was no overpayment recorded  \uf0b7 No delays were established in payments.  \uf0b7 The only expected and available report was of poor quality.  \uf0b7 There was record of 2 site meeting minutes found on file.  \uf0b7 There was evidence of appointment of the contract Manager.  \uf0b7 There was evidence on file of adequate mobilization of equipment used during project execution.  \uf0b7 Completion certificate present but snag list missing.  \uf0b7 As built drawings were not required by contract.  \uf0b7 DLP monitoring reports was absent.  \uf0b7 Detailed liability certificate was not seen **Effectiveness**  **The score on Effectiveness was 28.0 out of 35.0**  \uf0b7 All expected material test results were on file.  \uf0b7 All items checked conformed to the specifications.  \uf0b7 All tests conducted conformed to the specifications.  \uf0b7 There were major defects observed (potholes) at the time of audit.  The functionality was reduced due to potholes.  A screening form was on file.  There was evidence of environmental protection on file.  There was evidence of  measures.  There was evidence of fulfillment of OSH measures. fulfillment of social protection \uf0b7 \uf0b7 \uf0b7 \uf0b7 \uf0b7", null], ["3", "Construction of one Block of Two unit staff house at Holy Rosary Primary School \u2013 (SFG - Contracted)", "**Economy**  **The score on Economy was 9.35 out of 30.0**  \uf0b7 Except walling, other engineer\u2019s estimated rates for the items selected were higher than lowest in the cluster.  \uf0b7 The Contractor\u2019s rates for all selected items were not availed.  \uf0b7 Unit cost per square meter was 2.67 times the lowest cost per square meter in the cluster. **Efficiency**  **The score on Efficiency was 20.0 out of 35.0**  \uf0b7 Audit could not establish physical progress lag at intended completion date due to absence of report on physical progress. \uf0b7 No revised work programme availed yet works were not completed on time  \uf0b7 Measurement sheets were not found on file.  \uf0b7 There were no payments above certified amounts.  \uf0b7 There were no overpayments  \uf0b7 There was no delay recorded in payment suppliers  \uf0b7 Progress reports of poor quality were found on file  \uf0b7 Site meeting minutes were found on file.  \uf0b7 There was evidence on file showing appointment of the Contract Manager"]], "metadata": {"headings": [{"headings_0": {"content": "Key Findings per Project", "page": 10, "level": 2}}, {"headings_1": {"content": "Evidence of fulfillment of OSH measures", "page": 10, "level": 2}}], "page": 12, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["S/No.", "Project", "Finding"], "type": "table"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Key Findings per Project", "page": 10, "level": 2}}, {"headings_1": {"content": "Evidence of fulfillment of OSH measures", "page": 10, "level": 2}}], "page": 13, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["", "\uf0b7 There was no evidence on file of adequate mobilization of equipment used during project execution  \uf0b7 No completion certificate was on file  \uf0b7 As built not required as per the contract  \uf0b7 DLP monitoring reports were not on file  \uf0b7 No detailed liability certificate was on file. items  fascia boards, etc) **Effectiveness**  **The score on Effectiveness was 31.11 out of 35.0**  \uf0b7 There were no material test results available on file.  \uf0b7 All checked (roofing sheets,  conformed to the design drawings and specification.  No field tests were undertaken  There were no defects observed at the time of audit.  The building was in use and functional.  A screening form was found on file.  There was evidence of fulfillment of environmental protection measures on file.  There was evidence of  measures.  There was evidence of fulfillment of OSH measures. fulfillment of social protection \uf0b7 \uf0b7 \uf0b7 \uf0b7 \uf0b7 \uf0b7 \uf0b7", null], ["4", "Construction of one Block of Two unit staff health staff house plus two stance pour flash toilet at Layibi Techo Health Centre III \u2013 (PHC \u2013 Contracted)", "**Economy**  **The score on Economy was 15.65 out of 30.0**  \uf0b7 Except walling, the engineer\u2019s estimated rates for other items selected were higher than lowest in the cluster.  \uf0b7 The Contractor\u2019s rates for all the selected items were higher than the lowest in the cluster.  \uf0b7 Unit cost per square meter was 2.48 times the lowest cost per square meter in the cluster. **Efficiency**  **The score on Efficiency was 15.0 out of 35.0**  \uf0b7 Audit could not establish physical progress lag at intended completion date due to absence of report on physical progress. \uf0b7 There was no information regarding revised work program on \uf0b7 No detailed payment supporting documents availed.  \uf0b7 There was payment of **UGX3,204,156** above certified amounts \uf0b7 There were no overpayments.  \uf0b7 There was no delay recorded in payment of the Contractor.  \uf0b7 3 of the 4 expected reports (75%) were available but of poor file.  in IPC 2. quality.  \uf0b7 Site meeting minutes were found on file.  \uf0b7 There was evidence of appointment of the Contract Manager  \uf0b7 There was no evidence of equipment used during project execution.  \uf0b7 No completion certificate was on file  \uf0b7 As built not required as per the contract  \uf0b7 DLP monitoring reports were not on file  \uf0b7 No detailed liability certificate was on file."]], "metadata": {"headings": [{"headings_0": {"content": "Key Findings per Project", "page": 10, "level": 2}}, {"headings_1": {"content": "Evidence of fulfillment of OSH measures", "page": 10, "level": 2}}], "page": 13, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["S/No.", "Project", "Finding"], "type": "table"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Key Findings per Project", "page": 10, "level": 2}}, {"headings_1": {"content": "Evidence of fulfillment of OSH measures", "page": 10, "level": 2}}], "page": 14, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["", "\uf0b7 items **Effectiveness**  **The score on Effectiveness was 24.0 out of 35.0**  \uf0b7  \uf0b7 fascia boards, etc) There were no material test results available on file.  All checked (roofing sheets,  conformed to design drawings and specification.  33.3% of Schmidt hammer test on the septic tank cover conformed to specifications.  There were no defects observed at the time of audit.  The building was in use and functional.  There was a screening form on file.  There was evidence on file of environmental protection measures fulfillment.  There was evidence of  measures.  There was evidence of fulfillment of OSH measures. fulfillment of social protection \uf0b7 \uf0b7 \uf0b7 \uf0b7 \uf0b7 \uf0b7", null], ["5", "Construction of one Block of Two unit staff health staff house plus two stances pour flash toilet at Bardege Health Centre III \u2013 (PHC \u2013 Contracted)", "**Economy**  **The score on Economy was 14.27 out of 30.0**  \uf0b7 Except walling, the engineer\u2019s estimated rates for other items selected were higher than lowest in the cluster.  \uf0b7 The Contractor\u2019s rates for roofing sheets, walling, timber and reinforced concrete were higher than the lowest in the cluster. Rate for plaster was not provided.  \uf0b7 Unit cost per square meter was 2.63 times the lowest cost per square meter in the cluster. **Efficiency**  **The score on Efficiency was 20.0 out of 35.0**  \uf0b7 Audit could not establish physical progress lag at intended completion date due to absence of report on physical progress. \uf0b7 There was no information regarding revised work program on file.  \uf0b7 There were no payment supporting documents.  \uf0b7 There were no payments above certified amounts.  \uf0b7 There were no overpayments.  \uf0b7 There was no delay recorded on payments to the contractor.  \uf0b7 3 of the 4 expected progress reports were availed but of poor \uf0b7 Site meeting minutes were found on file.  \uf0b7 There was evidence of appointment of the Contractor Manager. \uf0b7 There was no evidence of equipment used during project quality. execution.  \uf0b7 No completion certificate was on file  \uf0b7 As built drawings were not required as per the contract. \uf0b7 DLP monitoring reports were not on file  \uf0b7 Detailed liability certificate was not on file. **Effectiveness** The score for Effectiveness was 24.63 out of 35.0** \uf0b7  \uf0b7 There were no material test results on file.  Field measurement and checks were not done due to absence of information on design drawings and specification."]], "metadata": {"headings": [{"headings_0": {"content": "Key Findings per Project", "page": 10, "level": 2}}, {"headings_1": {"content": "Evidence of fulfillment of OSH measures", "page": 10, "level": 2}}], "page": 14, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["S/No.", "Project", "Finding"], "type": "table"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Key Findings per Project", "page": 10, "level": 2}}, {"headings_1": {"content": "Evidence of fulfillment of OSH measures", "page": 10, "level": 2}}], "page": 15, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "- No field tests were undertaken\n- There were no defects observed at the time of audit.\n- The building was in use and functional.\n- There was screening form on file.\n- There was evidence on file of environmental protection\n- There was evidence of fulfillment of social protection measures.\n- There was evidence of fulfillment of OSH measures.", "metadata": {"headings": [{"headings_0": {"content": "Key Findings per Project", "page": 10, "level": 2}}, {"headings_1": {"content": "Evidence of fulfillment of OSH measures", "page": 10, "level": 2}}], "page": 15, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 15, "level": 2}}, {"headings_1": {"content": "Key Findings per Project", "page": 10, "level": 2}}], "page": 15, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The assessment of economy, efficiency and effectiveness with which urban infrastructure was delivered by Gulu City Council in the Financial Year 2020/2021 yielded a weighted score of", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 15, "level": 2}}, {"headings_1": {"content": "Key Findings per Project", "page": 10, "level": 2}}], "page": 15, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "87.9%.", "metadata": {"headings": [{"headings_0": {"content": "87.9%.", "page": 15, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 15, "level": 2}}], "page": 15, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "RECOMMENDATIONS", "page": 15, "level": 2}}, {"headings_1": {"content": "87.9%.", "page": 15, "level": 2}}], "page": 15, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "USMID Funded Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "USMID Funded Infrastructure", "page": 15, "level": 2}}, {"headings_1": {"content": "RECOMMENDATIONS", "page": 15, "level": 2}}], "page": 15, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "1. The Accounting Officer should ensure that payment of IPCs is effected timely in accordance with the signed contracts and records of all payments and certificates should be well kept in both hard copy and electronic format.", "metadata": {"headings": [{"headings_0": {"content": "USMID Funded Infrastructure", "page": 15, "level": 2}}, {"headings_1": {"content": "RECOMMENDATIONS", "page": 15, "level": 2}}], "page": 15, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "2. The Accounting Officer should always ensure that payments to contractors are always effected within the stipulated contractual timeliness to avoid interest claims on delayed payments.", "metadata": {"headings": [{"headings_0": {"content": "USMID Funded Infrastructure", "page": 15, "level": 2}}, {"headings_1": {"content": "RECOMMENDATIONS", "page": 15, "level": 2}}], "page": 15, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "3. The Accounting officer should ensure that prior to drafting of the project BoQs, preliminary assessment of all utilities to be relocated should be conducted together with the relevant stakeholders to guide in the allocation of provisional sum for this item.", "metadata": {"headings": [{"headings_0": {"content": "USMID Funded Infrastructure", "page": 15, "level": 2}}, {"headings_1": {"content": "RECOMMENDATIONS", "page": 15, "level": 2}}], "page": 15, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "Non-USMID Funded Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Non-USMID Funded Infrastructure", "page": 15, "level": 2}}, {"headings_1": {"content": "USMID Funded Infrastructure", "page": 15, "level": 2}}], "page": 15, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "1. In order to address the wide disparity in the engineer\u2019s estimates, contractor/supplier rates and unit cost per square meter of infrastructure, the responsible authorities should undertake a unit cost study to formulate standardized guidelines on preparation of cost estimates in Municipalities/Cities.", "metadata": {"headings": [{"headings_0": {"content": "Non-USMID Funded Infrastructure", "page": 15, "level": 2}}, {"headings_1": {"content": "USMID Funded Infrastructure", "page": 15, "level": 2}}], "page": 15, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "2. The Accounting Officer should always ensure that the contractors submit well-resourced baseline work programmes within a period specified in the Special Conditions of Contract (SCC). In addition, work program updates should be submitted periodically as specified in the Special Conditions of Contract (SCC) or as soon as it is observed that the existing work programme has been rendered impractical to enable proper progress monitoring.", "metadata": {"headings": [{"headings_0": {"content": "Non-USMID Funded Infrastructure", "page": 15, "level": 2}}, {"headings_1": {"content": "USMID Funded Infrastructure", "page": 15, "level": 2}}], "page": 15, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "3. The Accounting Officer should always ensure that all payment requests for completed works are accompanied by detailed measurement sheets signed by the project manager prior to certification and payment.", "metadata": {"headings": [{"headings_0": {"content": "Non-USMID Funded Infrastructure", "page": 15, "level": 2}}, {"headings_1": {"content": "USMID Funded Infrastructure", "page": 15, "level": 2}}], "page": 15, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "4. The Accounting Officer should recover all the overpayments noted.", "metadata": {"headings": [{"headings_0": {"content": "Non-USMID Funded Infrastructure", "page": 15, "level": 2}}, {"headings_1": {"content": "USMID Funded Infrastructure", "page": 15, "level": 2}}], "page": 15, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Non-USMID Funded Infrastructure", "page": 15, "level": 2}}, {"headings_1": {"content": "USMID Funded Infrastructure", "page": 15, "level": 2}}], "page": 16, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "5. The Accounting Officer should ensure that detailed progress reports are prepared periodically, preferably on a monthly basis and filed on the contract management file. Comprehensive project completion reports should be prepared, signed and filed. The reports should cover all project aspects including but not limited to physical and time progress, status of insurance and guarantees, executed and planned activities, quality control, financial details, Claims, Status of mobilization (personnel, materials and equipment used), weather conditions and summarized minutes of meetings.", "metadata": {"headings": [{"headings_0": {"content": "Non-USMID Funded Infrastructure", "page": 15, "level": 2}}, {"headings_1": {"content": "USMID Funded Infrastructure", "page": 15, "level": 2}}], "page": 16, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "6. The Accounting Officer should put in place measures to ensure that contractors are adequately mobilized in terms of key personnel, materials, and equipment throughout the project execution.", "metadata": {"headings": [{"headings_0": {"content": "Non-USMID Funded Infrastructure", "page": 15, "level": 2}}, {"headings_1": {"content": "USMID Funded Infrastructure", "page": 15, "level": 2}}], "page": 16, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "7. The Accounting Officer should ensure that all materials for incorporation in permanent works are tested for conformance to quality requirements and corresponding test results kept on file and a copy attached to the payment certificates.", "metadata": {"headings": [{"headings_0": {"content": "Non-USMID Funded Infrastructure", "page": 15, "level": 2}}, {"headings_1": {"content": "USMID Funded Infrastructure", "page": 15, "level": 2}}], "page": 16, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "8. The Accounting Officer should put in place measures to ensure that works are executed as per design drawings and physical specifications and any variations are dully approved and documented.", "metadata": {"headings": [{"headings_0": {"content": "Non-USMID Funded Infrastructure", "page": 15, "level": 2}}, {"headings_1": {"content": "USMID Funded Infrastructure", "page": 15, "level": 2}}], "page": 16, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "9. The Accounting Officer should ensure that all the defects observed are rectified.", "metadata": {"headings": [{"headings_0": {"content": "Non-USMID Funded Infrastructure", "page": 15, "level": 2}}, {"headings_1": {"content": "USMID Funded Infrastructure", "page": 15, "level": 2}}], "page": 16, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "10)Environmental and social screening should be carried out for all projects, Environmental and Social Management Plan should be prepared. Monitoring of compliance to environmental and social impact safeguards should be done. Measures to preserve the health and safety of the contractor\u2019s workers and the community at large should be enforced by the project supervisor and should be reported on in all progress reports.", "metadata": {"headings": [{"headings_0": {"content": "Non-USMID Funded Infrastructure", "page": 15, "level": 2}}, {"headings_1": {"content": "USMID Funded Infrastructure", "page": 15, "level": 2}}], "page": 16, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "John F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "John F. S. Muwanga", "page": 16, "level": 2}}, {"headings_1": {"content": "Non-USMID Funded Infrastructure", "page": 15, "level": 2}}], "page": 16, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "John F. S. Muwanga", "page": 16, "level": 2}}, {"headings_1": {"content": "Non-USMID Funded Infrastructure", "page": 15, "level": 2}}, [{"headings_0": {"content": "John F. S. Muwanga", "page": 16, "level": 2}}, {"headings_1": {"content": "Non-USMID Funded Infrastructure", "page": 15, "level": 2}}]], "page": 17, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "CHAPTER ONE", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER ONE", "page": 18, "level": 1}}, {"headings_1": {"content": "John F. S. Muwanga", "page": 16, "level": 2}}], "page": 18, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "1.0 INTRODUCTION", "metadata": {"headings": [{"headings_0": {"content": "1.0 INTRODUCTION", "page": 18, "level": 2}}, {"headings_1": {"content": "CHAPTER ONE", "page": 18, "level": 1}}], "page": 18, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Article 163(3) of the 1995 Constitution of The Republic of Uganda requires the Auditor General (AG) to conduct Financial and Value for Money (VFM) Audits in respect of any project involving public funds. This mandate is further amplified by Section 21 of the National Audit Act (NAA) 2008 which gives the Auditor General powers to conduct financial and value for money audits for purposes of establishing economy, efficiency and effectiveness of any Ministry, Department or Agency (MDA), public organization and any Local Government Council. \nSection 40 of the National Audit Act, 2008, empowers the Auditor General to engage the services of, or work in consultation with Professional or Technical Experts or Consultants whether in the public service or not, to enhance the performance of the", "metadata": {"headings": [{"headings_0": {"content": "1.0 INTRODUCTION", "page": 18, "level": 2}}, {"headings_1": {"content": "CHAPTER ONE", "page": 18, "level": 1}}, [{"headings_0": {"content": "1.0 INTRODUCTION", "page": 18, "level": 2}}, {"headings_1": {"content": "CHAPTER ONE", "page": 18, "level": 1}}]], "page": 18, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "OAG.", "metadata": {"headings": [{"headings_0": {"content": "OAG.", "page": 18, "level": 2}}, {"headings_1": {"content": "1.0 INTRODUCTION", "page": 18, "level": 2}}], "page": 18, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "1.1 Background", "metadata": {"headings": [{"headings_0": {"content": "1.1 Background", "page": 18, "level": 2}}, {"headings_1": {"content": "OAG.", "page": 18, "level": 2}}], "page": 18, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Government of Uganda (GoU) represented by Ministry of Lands, Housing and Urban Development (MLHUD) is securing an additional financing facility of USD 360 million from the International Development Association (IDA/World Bank) to finance Uganda Support to Municipal Infrastructure Development-Additional Financing (USMAID-AF)", "metadata": {"headings": [{"headings_0": {"content": "1.1 Background", "page": 18, "level": 2}}, {"headings_1": {"content": "OAG.", "page": 18, "level": 2}}], "page": 18, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Program.", "metadata": {"headings": [{"headings_0": {"content": "Program.", "page": 18, "level": 2}}, {"headings_1": {"content": "1.1 Background", "page": 18, "level": 2}}], "page": 18, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "During the second year of the program 2020/2021, the program participating Municipalities were increased to twenty-two municipal councils which include; Arua City, Gulu City, Kitgum muncipality, Lira City, Apac Municipality, Soroti City, Moroto Municipality, Mbale City, Tororo Municipality, Busia Municipality, Kamuli Municipality, Jinja City, Lugazi Municipality, Entebbe Muncipality, Hoima City, Mubende Municipality, Fortportal City, Kasese Municipality, Mbarara City, Ntungamo Municipality, Kabale", "metadata": {"headings": [{"headings_0": {"content": "Program.", "page": 18, "level": 2}}, {"headings_1": {"content": "1.1 Background", "page": 18, "level": 2}}], "page": 18, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Municipality and Masaka City.", "metadata": {"headings": [{"headings_0": {"content": "Municipality and Masaka City.", "page": 18, "level": 2}}, {"headings_1": {"content": "Program.", "page": 18, "level": 2}}], "page": 18, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "One of the conditions for effectiveness of the program is for government to have in place a complete annual performance assessment report covering all the agreed linked disbursement indicators. Accordingly, as part of this requirement, the Ministry of Lands, Housing and Urban Development (MLHUD) has requested for a value for money \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Municipality and Masaka City.", "page": 18, "level": 2}}, {"headings_1": {"content": "Program.", "page": 18, "level": 2}}, [{"headings_0": {"content": "Municipality and Masaka City.", "page": 18, "level": 2}}, {"headings_1": {"content": "Program.", "page": 18, "level": 2}}]], "page": 18, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "(a)Economy Assessment", "metadata": {"headings": [{"headings_0": {"content": "(a)Economy Assessment", "page": 19, "level": 2}}, {"headings_1": {"content": "Municipality and Masaka City.", "page": 18, "level": 2}}], "page": 19, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "This focused on the quantity, quality and unit cost of the infrastructure and making comparison with similar infrastructure design implemented in another Municipality or sector.", "metadata": {"headings": [{"headings_0": {"content": "(a)Economy Assessment", "page": 19, "level": 2}}, {"headings_1": {"content": "Municipality and Masaka City.", "page": 18, "level": 2}}], "page": 19, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "(b)Efficiency Assessment", "metadata": {"headings": [{"headings_0": {"content": "(b)Efficiency Assessment", "page": 19, "level": 2}}, {"headings_1": {"content": "(a)Economy Assessment", "page": 19, "level": 2}}], "page": 19, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "This focused on the time taken to deliver a given quantity and quality of an infrastructure and included but was not be limited to: \ni) Evaluation of the level of implementation of works against agreed contract timelines; \nii) Evaluation of existence and effectiveness of internal controls for certification and payment of executed works. \niii) Review of contract supervision and monitoring arrangements during construction or project closure, as applicable, and recommend measures needed to address shortcomings in execution of the contracts.", "metadata": {"headings": [{"headings_0": {"content": "(b)Efficiency Assessment", "page": 19, "level": 2}}, {"headings_1": {"content": "(a)Economy Assessment", "page": 19, "level": 2}}, [{"headings_0": {"content": "(b)Efficiency Assessment", "page": 19, "level": 2}}, {"headings_1": {"content": "(a)Economy Assessment", "page": 19, "level": 2}}], [{"headings_0": {"content": "(b)Efficiency Assessment", "page": 19, "level": 2}}, {"headings_1": {"content": "(a)Economy Assessment", "page": 19, "level": 2}}], [{"headings_0": {"content": "(b)Efficiency Assessment", "page": 19, "level": 2}}, {"headings_1": {"content": "(a)Economy Assessment", "page": 19, "level": 2}}]], "page": 19, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "(c)Effectiveness Assessment", "metadata": {"headings": [{"headings_0": {"content": "(c)Effectiveness Assessment", "page": 19, "level": 2}}, {"headings_1": {"content": "(b)Efficiency Assessment", "page": 19, "level": 2}}], "page": 19, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "This focused on the extent to which the works were delivered with the intended quality and meet the intended purpose and usage. It also covered an assessment of fulfillment of environmental, health, social and safety safeguards.", "metadata": {"headings": [{"headings_0": {"content": "(c)Effectiveness Assessment", "page": 19, "level": 2}}, {"headings_1": {"content": "(b)Efficiency Assessment", "page": 19, "level": 2}}], "page": 19, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "1.3 Audit Scope", "metadata": {"headings": [{"headings_0": {"content": "1.3 Audit Scope", "page": 19, "level": 2}}, {"headings_1": {"content": "(c)Effectiveness Assessment", "page": 19, "level": 2}}], "page": 19, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The audit focused on the USMID project and a sample of other non-USMID financed projects undertaken in the FY 2020/2021.", "metadata": {"headings": [{"headings_0": {"content": "1.3 Audit Scope", "page": 19, "level": 2}}, {"headings_1": {"content": "(c)Effectiveness Assessment", "page": 19, "level": 2}}], "page": 19, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "1.4 Selection of Projects", "metadata": {"headings": [{"headings_0": {"content": "1.4 Selection of Projects", "page": 19, "level": 2}}, {"headings_1": {"content": "1.3 Audit Scope", "page": 19, "level": 2}}], "page": 19, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Projects were selected from the infrastructure projects undertaken by the Municipality in the financial year under review. Generally, for the Municipality, 1 USMID funded project was selected in addition to Five (5) non-USMID projects where applicable. Selection of the non-USMID projects was based on the following agreed criteria.", "metadata": {"headings": [{"headings_0": {"content": "1.4 Selection of Projects", "page": 19, "level": 2}}, {"headings_1": {"content": "1.3 Audit Scope", "page": 19, "level": 2}}], "page": 19, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "- Funding arrangements: Projects were selected based on the funding arrangements of Uganda Road Fund (URF) and SFG. Where there was insufficiency regarding the number of projects executed in audit financial year, the deficiency was compensated by including TDG, DDEG or LOCAL REVENUE programme projects being implemented in Divisions of respective Municipalities. These funding arrangements were based on the fact that they cut across all the participating", "metadata": {"headings": [{"headings_0": {"content": "1.4 Selection of Projects", "page": 19, "level": 2}}, {"headings_1": {"content": "1.3 Audit Scope", "page": 19, "level": 2}}], "page": 19, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "- Materiality: Projects with higher implementation amounts were considered in preference to those with lower costs.", "metadata": {"headings": [{"headings_0": {"content": "1.4 Selection of Projects", "page": 19, "level": 2}}, {"headings_1": {"content": "1.3 Audit Scope", "page": 19, "level": 2}}], "page": 19, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "- Type of infrastructure: Projects were selected based on two categories i.e. civil works (road and building works) and electromechanical.", "metadata": {"headings": [{"headings_0": {"content": "1.4 Selection of Projects", "page": 19, "level": 2}}, {"headings_1": {"content": "1.3 Audit Scope", "page": 19, "level": 2}}], "page": 19, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program \nFollowing the above criteria, five (5) projects were selected for audit and these comprised of one (1) USMID, One (1) URF project, one (1) SFG project, and two (2) PHC projects. The table below shows selected projects for Gulu City and their corresponding weights. \nTable1:SelectedInfrastructureprojects", "metadata": {"headings": [{"headings_0": {"content": "1.4 Selection of Projects", "page": 19, "level": 2}}, {"headings_1": {"content": "1.3 Audit Scope", "page": 19, "level": 2}}, [{"headings_0": {"content": "1.4 Selection of Projects", "page": 19, "level": 2}}, {"headings_1": {"content": "1.3 Audit Scope", "page": 19, "level": 2}}], [{"headings_0": {"content": "1.4 Selection of Projects", "page": 19, "level": 2}}, {"headings_1": {"content": "1.3 Audit Scope", "page": 19, "level": 2}}]], "page": 20, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "S/ Project Amount (UGX) Weights Fundi Method of", "metadata": {"headings": [{"headings_0": {"content": "S/ Project Amount (UGX) Weights Fundi Method of", "page": 20, "level": 2}}, {"headings_1": {"content": "1.4 Selection of Projects", "page": 19, "level": 2}}], "page": 20, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "N (%) ng execution Arran gemen", "metadata": {"headings": [{"headings_0": {"content": "N (%) ng execution Arran gemen", "page": 20, "level": 2}}, {"headings_1": {"content": "S/ Project Amount (UGX) Weights Fundi Method of", "page": 20, "level": 2}}], "page": 20, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "1 Civil works on selected infrastructure in Gulu City. \nt  \n42,877,450,337 98.69 USMID Contracted \n2 Rehabilitation to Bitumen 295,884,552 0.68 URF Contracted standard of Ogwok Oyaro  \nRoad  \n3 Construction of one Block of 80,521,700 0.19 SFG Contracted Two unit staff house at Holy  \nRosary Primary School  \n4 Construction of one Block of 96,065,780 0.22 PHC Contracted Two unit staff health staff  \nhouse plus two stance pour  \nflash toilet at Layibi Techo  \nHealth Centre III  \n5 Construction of one Block of 95,370,640 0.22 PHC Contracted Two unit staff health staff  \nhouse plus two stances pour  \nflash toilet at Bardege Health  \nCentre III.", "metadata": {"headings": [{"headings_0": {"content": "N (%) ng execution Arran gemen", "page": 20, "level": 2}}, {"headings_1": {"content": "S/ Project Amount (UGX) Weights Fundi Method of", "page": 20, "level": 2}}, [{"headings_0": {"content": "N (%) ng execution Arran gemen", "page": 20, "level": 2}}, {"headings_1": {"content": "S/ Project Amount (UGX) Weights Fundi Method of", "page": 20, "level": 2}}], [{"headings_0": {"content": "N (%) ng execution Arran gemen", "page": 20, "level": 2}}, {"headings_1": {"content": "S/ Project Amount (UGX) Weights Fundi Method of", "page": 20, "level": 2}}]], "page": 20, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Total cost 43,445,293,009 100", "metadata": {"headings": [{"headings_0": {"content": "Total cost 43,445,293,009 100", "page": 20, "level": 2}}, {"headings_1": {"content": "N (%) ng execution Arran gemen", "page": 20, "level": 2}}], "page": 20, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Total cost 43,445,293,009 100", "page": 20, "level": 2}}, {"headings_1": {"content": "N (%) ng execution Arran gemen", "page": 20, "level": 2}}], "page": 21, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "2.0 AUDIT METHODOLOGY", "metadata": {"headings": [{"headings_0": {"content": "2.0 AUDIT METHODOLOGY", "page": 21, "level": 2}}, {"headings_1": {"content": "Total cost 43,445,293,009 100", "page": 20, "level": 2}}], "page": 21, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "CHAPTER TWO", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER TWO", "page": 21, "level": 1}}, {"headings_1": {"content": "2.0 AUDIT METHODOLOGY", "page": 21, "level": 2}}], "page": 21, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The audit was carried out in accordance with the International Organization of Supreme Audit Institutions (INTOSAI) Performance Auditing Standards and Value for money (VFM) Auditing guidelines prescribed in the Office of the Auditor General (OAG) VFM audit manual. \nThe standards require that the audit is planned in a manner which ensures that an audit of high quality is carried out in an economic, efficient and effective way, and in a timely manner. \nThe audit was based on a Value for Money (VFM) assessment tool that evaluated economy, efficiency and effectiveness to ensure attainment of the specific audit objectives. This tool was developed in consultation with USMID Program Support", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER TWO", "page": 21, "level": 1}}, {"headings_1": {"content": "2.0 AUDIT METHODOLOGY", "page": 21, "level": 2}}, [{"headings_0": {"content": "CHAPTER TWO", "page": 21, "level": 1}}, {"headings_1": {"content": "2.0 AUDIT METHODOLOGY", "page": 21, "level": 2}}], [{"headings_0": {"content": "CHAPTER TWO", "page": 21, "level": 1}}, {"headings_1": {"content": "2.0 AUDIT METHODOLOGY", "page": 21, "level": 2}}]], "page": 21, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Team and the World Bank.", "metadata": {"headings": [{"headings_0": {"content": "Team and the World Bank.", "page": 21, "level": 2}}, {"headings_1": {"content": "CHAPTER TWO", "page": 21, "level": 1}}], "page": 21, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "2.1 Assessment of Economy", "metadata": {"headings": [{"headings_0": {"content": "2.1 Assessment of Economy", "page": 21, "level": 2}}, {"headings_1": {"content": "Team and the World Bank.", "page": 21, "level": 2}}], "page": 21, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "This related to an assessment of the unit cost of infrastructure and made comparisons with similar quantity and quality of infrastructure implemented in other Municipalities/cities that fell within the same cluster.  \nEconomy assessment related to a comparison of the following parameters derived from each Municipality with the lowest within the respective cluster of", "metadata": {"headings": [{"headings_0": {"content": "2.1 Assessment of Economy", "page": 21, "level": 2}}, {"headings_1": {"content": "Team and the World Bank.", "page": 21, "level": 2}}], "page": 21, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Municipalities/cities.", "metadata": {"headings": [{"headings_0": {"content": "Municipalities/cities.", "page": 21, "level": 2}}, {"headings_1": {"content": "2.1 Assessment of Economy", "page": 21, "level": 2}}], "page": 21, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "- Selected unit item costs as per Engineer\u2019s estimates;\n- Selected unit item costs as per the works contracts;\n- Unit cost per square meter of works.  \nTo ensure realistic and comparable assessment of the unit cost per square meter for road works, preliminary and general items, and earthworks were excluded; while for buildings, only Preliminary and general items were excluded.  \nThe documents reviewed for this assessment included but were not limited to; Engineers\u2019 estimates, works contracts, material supplies\u2019 contracts, and force account planning documentation.", "metadata": {"headings": [{"headings_0": {"content": "Municipalities/cities.", "page": 21, "level": 2}}, {"headings_1": {"content": "2.1 Assessment of Economy", "page": 21, "level": 2}}], "page": 21, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program \niii. A review of the contract supervision and monitoring arrangements; In undertaking this review, an assessment was made on the number and quality of progress reports prepared, availability of minutes of site meetings, comparison of approved supervising personnel with personnel involved in the supervision of the works and comparison of approved equipment with equipment found on site. \niv. For completed projects, a review of the contract supervision and monitoring arrangements during project closure was done; in undertaking this review, an assessment was made of presence of detailed Completion Certificate/ Taking- Over Certificate, the presence of as-built drawings and maintenance manuals, the number and quality of DLP progress/ monitoring reports prepared and presence", "metadata": {"headings": [{"headings_0": {"content": "Municipalities/cities.", "page": 21, "level": 2}}, {"headings_1": {"content": "2.1 Assessment of Economy", "page": 21, "level": 2}}, [{"headings_0": {"content": "Municipalities/cities.", "page": 21, "level": 2}}, {"headings_1": {"content": "2.1 Assessment of Economy", "page": 21, "level": 2}}], [{"headings_0": {"content": "Municipalities/cities.", "page": 21, "level": 2}}, {"headings_1": {"content": "2.1 Assessment of Economy", "page": 21, "level": 2}}]], "page": 22, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "of the Defects Liability Certificate.", "metadata": {"headings": [{"headings_0": {"content": "of the Defects Liability Certificate.", "page": 22, "level": 2}}, {"headings_1": {"content": "Municipalities/cities.", "page": 21, "level": 2}}], "page": 22, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The documents reviewed for this assessment included; civil works contracts,", "metadata": {"headings": [{"headings_0": {"content": "of the Defects Liability Certificate.", "page": 22, "level": 2}}, {"headings_1": {"content": "Municipalities/cities.", "page": 21, "level": 2}}], "page": 22, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "consultancy/service contracts, Interim Payment Certificates, fee notes and payment", "metadata": {"headings": [{"headings_0": {"content": "consultancy/service contracts, Interim Payment Certificates, fee notes and payment", "page": 22, "level": 2}}, {"headings_1": {"content": "of the Defects Liability Certificate.", "page": 22, "level": 2}}], "page": 22, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "vouchers, measurement/calculation sheets, time sheets, work programs, progress reports, minutes of site meetings, material delivery notes, material supplies\u2019 contracts, EHSS progress reports, force account planning documentation, Environment screen reports among others. \nField inspections and measurement of some of the executed works were undertaken in the presence of a representative of the PDE, the contractor and Supervision Consultants, and quantities of sampled works were measured and compared to respective quantities certified for payment so as to assess the accuracy in valuation of the works.", "metadata": {"headings": [{"headings_0": {"content": "consultancy/service contracts, Interim Payment Certificates, fee notes and payment", "page": 22, "level": 2}}, {"headings_1": {"content": "of the Defects Liability Certificate.", "page": 22, "level": 2}}, [{"headings_0": {"content": "consultancy/service contracts, Interim Payment Certificates, fee notes and payment", "page": 22, "level": 2}}, {"headings_1": {"content": "of the Defects Liability Certificate.", "page": 22, "level": 2}}]], "page": 22, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "2.3 Assessment of Effectiveness", "metadata": {"headings": [{"headings_0": {"content": "2.3 Assessment of Effectiveness", "page": 22, "level": 2}}, {"headings_1": {"content": "consultancy/service contracts, Interim Payment Certificates, fee notes and payment", "page": 22, "level": 2}}], "page": 22, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The assessment focused on the quality and usage of the infrastructural works undertaken by the Municipalities. The following were undertaken:", "metadata": {"headings": [{"headings_0": {"content": "2.3 Assessment of Effectiveness", "page": 22, "level": 2}}, {"headings_1": {"content": "consultancy/service contracts, Interim Payment Certificates, fee notes and payment", "page": 22, "level": 2}}], "page": 22, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 22, "level": 2}}, {"headings_1": {"content": "2.3 Assessment of Effectiveness", "page": 22, "level": 2}}], "page": 22, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "An assessment of the quality of works under implementation; this was assessed by checking for the percentage of material test results on file, comparing site works to the design requirements, comparing audit material test results of sampled items to specifications, and visually checking for the presence of any defects on the works; \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program \nField inspections were undertaken at or along each of the implemented projects to assess the level of compliance to EHSS safeguards requirements as well as assess the impact of the completed or ongoing infrastructure projects on the environment, to check for defects, to carry out in-situ tests and collect samples for laboratory tests for comparison with technical specifications. \nAdditionally, field inspections were carried out at auxiliary sites such as quarry sites, dump sites, borrow pits, contractor\u2019s camp sites, site clinics etc. The visits intended to assess the level of compliance of contractor\u2019s to EHSS requirements. \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 22, "level": 2}}, {"headings_1": {"content": "2.3 Assessment of Effectiveness", "page": 22, "level": 2}}, [{"headings_0": {"content": "i.", "page": 22, "level": 2}}, {"headings_1": {"content": "2.3 Assessment of Effectiveness", "page": 22, "level": 2}}], [{"headings_0": {"content": "i.", "page": 22, "level": 2}}, {"headings_1": {"content": "2.3 Assessment of Effectiveness", "page": 22, "level": 2}}], [{"headings_0": {"content": "i.", "page": 22, "level": 2}}, {"headings_1": {"content": "2.3 Assessment of Effectiveness", "page": 22, "level": 2}}], [{"headings_0": {"content": "i.", "page": 22, "level": 2}}, {"headings_1": {"content": "2.3 Assessment of Effectiveness", "page": 22, "level": 2}}]], "page": 22, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "2.4 Scoring Criteria for Assessment Tool", "metadata": {"headings": [{"headings_0": {"content": "2.4 Scoring Criteria for Assessment Tool", "page": 24, "level": 2}}, {"headings_1": {"content": "i.", "page": 22, "level": 2}}], "page": 24, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The scoring tool in table 2 below was used to assess projects executed. Detailed scoring for the economic aspect of the Municipalities as shown in table 2 and table 3 below.", "metadata": {"headings": [{"headings_0": {"content": "2.4 Scoring Criteria for Assessment Tool", "page": 24, "level": 2}}, {"headings_1": {"content": "i.", "page": 22, "level": 2}}], "page": 24, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Table2:AssessmentToolCriteria", "metadata": {"headings": [{"headings_0": {"content": "Table2:AssessmentToolCriteria", "page": 24, "level": 2}}, {"headings_1": {"content": "2.4 Scoring Criteria for Assessment Tool", "page": 24, "level": 2}}], "page": 24, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": [["1", "To assess the unit cost of delivery of the  infrastructure against works of similar  nature **(Economy)** Max points \u2013 30**", "To assess the differences  similar  quantity of works **Marks)** quality price between and **(30**", "Unit project item costs as per Engineer\u2019s Estimates. **(5 Marks)**", "Seetable2-2fortheBasisoftheScoring Criteria; and Table 2-3 for the Scoring CriteriafortheEconomyParameters"], [null, null, null, "Unit project item costs as per signed Contracts **(10 Marks)**", null], [null, null, null, "Unit cost per square meter of road/building works among the Municipalities **(15 Marks).**", null], ["2", "To assess the level of implementation of the works against the agreed  contract approved  work programs  and outputs **(Efficiency) Max points \u2013 35**", "To assess the progress of the works against time **(10 Marks)**", "Physical progress lag \u2013 (difference between the planned as derived from initial work program and actual physical progress) **(5 Marks)**", "Physical lag \u2264 5% - 5mks; >5% - \u2264 10% -4mks; >10% - \u2264 20% -3mks; >20% - \u2264 25% -2mks; >25% - \u2264 30% -1mk; above 30% - 0mks"], [null, null, null, "Physical progress lag \u2013 (difference between the planned as derived from the current approved revised work program and actual physical progress) **(5 Marks).**", "Physical lag \u2264 5% - 5mks; >5% - \u2264 10% -4mks; >10% - \u2264 20% -3mks; >20% - \u2264 25% -2mks; >25% - \u2264 30% -1mk; above 30% - 0mks"], [null, null, "To assess the existence and effectiveness of internal controls for certification and payment of executed works **(18 Marks)**", "Presence of detailed payment supporting documentation e.g. measurement sheets **(2 Marks)**", "Detailed  supporting documentation present \u2013 2mks; Absent \u2013 0mks. payment"], [null, null, null, "supply Payment above certified amounts (IPCs, fee notes, material **(3** **Marks)** invoices etc.)", "payment No payment above certified amount \u2013 3mks; Any certified amount -0mks above"], [null, null, null, "% of overpayment (as a result of variance between audit values and certified works) to the certified value of the works **(10 Marks)**", "0% overpayment -10mks; >0% - \u22645% - 5mks; >5 - \u226410% - 2mks; above 10% - 0mks"], [null, null, null, "Timeliness in payment of material supply invoices etc. **(3 Marks)** IPCs, fee notes,", "Payment within contractual provision \u2013 3mks; Otherwise \u2013 0mks"], [null, null, "To Review contract", "% of quality progress reports prepared **(2**", "100% quality reports \u2013 2mks; otherwise -"]], "metadata": {"headings": [{"headings_0": {"content": "Table2:AssessmentToolCriteria", "page": 24, "level": 2}}, {"headings_1": {"content": "2.4 Scoring Criteria for Assessment Tool", "page": 24, "level": 2}}], "page": 24, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["No", "Objective", "Sub-Objective", "Parameters", "Criteria"], "type": "table"}}, {"content": "7 \nof the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Table2:AssessmentToolCriteria", "page": 24, "level": 2}}, {"headings_1": {"content": "2.4 Scoring Criteria for Assessment Tool", "page": 24, "level": 2}}, [{"headings_0": {"content": "Table2:AssessmentToolCriteria", "page": 24, "level": 2}}, {"headings_1": {"content": "2.4 Scoring Criteria for Assessment Tool", "page": 24, "level": 2}}]], "page": 24, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["*Value for Money Audit/assessment*", "Supervision  and monitoring arrangements **(7 Marks)**", "**Marks)**", "0mks", null], ["Presence of Minutes of Site Meetings **(2 Marks)**", null, "Minutes of site meetings present \u20132mks, Otherwise - 0", null, null], ["% of approved supervising personnel on site **(2 Marks)**", null, "100% personnel \u2013 2mks; otherwise - 0mk", null, null], ["% of approved equipment on site **(1 Mark)**", null, "100% equipment \u2013 1mk; otherwise - 0mk", null, null], ["To Review contract Supervision  and monitoring arrangements during project Closure **(Satisfactory, unsatisfactory)**", "Presence of detailed certificate of completion and snag list", "**At least 3/4 parameters present -** **Satisfactory,** otherwise, unsatisfactory.**", null, null], [null, "Presence of maintenance manual As-built drawings and", null, "", null], [null, "Presence of DLP progress/monitoring reports", null, "", null], [null, "Prescience of detailed Liability Certificate", null, "", null], ["3", "To assess the usage and quality of the infrastructural works undertaken by the Municipalities **(effectiveness) Max points - 35**", "To assess the quality of works  under implementation  **(19 Marks)**", "Percentage of Material test results on file **(3 Marks)**", "100% present \u2013 3mks, 90% - \u2264100% - 2mks; 80% - \u226490% - 1mk, Less than 80% - 0mk"], [null, null, null, "and % conformance of drawings **Marks)** physical site works to design specifications **(5**", "100% conformance \u2013 5mks, <100% - \u226580% - 3mks, <80% - \u226560% - 1mk, Less than 60% - 0mk"], [null, null, null, "% conformance of audit specifications **(8 Marks)** test results to", "100% conformance \u2013 8mks, 99% - \u226580% \\- 3mks, 79% - \u226560% - 1mk, Less than 60% - 0mk"], [null, null, null, "Presence of defects from visual observations **(3 Marks)**", "No defects observed \u2013 3mks; Minor defects observed \u2013 2mks; Major defects observed - 0mks"]], "metadata": {"headings": [{"headings_0": {"content": "Table2:AssessmentToolCriteria", "page": 24, "level": 2}}, {"headings_1": {"content": "2.4 Scoring Criteria for Assessment Tool", "page": 24, "level": 2}}], "page": 25, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["No", "Objective", "Sub-Objective", "Parameters", "Criteria"], "type": "table"}}, {"content": "8 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Table2:AssessmentToolCriteria", "page": 24, "level": 2}}, {"headings_1": {"content": "2.4 Scoring Criteria for Assessment Tool", "page": 24, "level": 2}}, [{"headings_0": {"content": "Table2:AssessmentToolCriteria", "page": 24, "level": 2}}, {"headings_1": {"content": "2.4 Scoring Criteria for Assessment Tool", "page": 24, "level": 2}}]], "page": 25, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["", "To assess the utilization of the infrastructure **(8 Marks)**", "Observed Functionality and Usage **(8 Marks)**", "pro-rata basing on Functioning and used as intended \u2013 8mks; below \u2013 team judgement"], ["To assess the fulfillment/ adequacy of implemented environmental,  Health,  social  safety measures **marks)** & **(8**", "Presence of an ESIA/ESMF or environmental screening report **(2 Marks)**", "Presence of an ESIA/ESMF or environmental screening report - 2mks, otherwise 0mks", null], [null, "Evidence of fulfillment of protection measures **(2 Marks)** environmental", "Evidence of fulfillment of environmental protection measures - 2 mks", null], [null, "Evidence of fulfillment measures **(2 Marks)** of social protection", "Evidence of fulfillment of social protection measures - 2 mks", null], [null, "Evidence OSH measures **(2 Marks)** of fulfillment of", "Evidence of fulfillment of OSH measures - 2 mks", null]], "metadata": {"headings": [{"headings_0": {"content": "Table2:AssessmentToolCriteria", "page": 24, "level": 2}}, {"headings_1": {"content": "2.4 Scoring Criteria for Assessment Tool", "page": 24, "level": 2}}], "page": 26, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "Table3:AssessmentCriteria/methodologyfortheEconomyParameters", "metadata": {"headings": [{"headings_0": {"content": "Table3:AssessmentCriteria/methodologyfortheEconomyParameters", "page": 26, "level": 2}}, {"headings_1": {"content": "Table2:AssessmentToolCriteria", "page": 24, "level": 2}}], "page": 26, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": [["1", "Unit project item costs as per Engineers Estimates. **(5 Marks)**", "Item 1, (1 mark)", "5 items that were common to all USMID & Non USMID Municipal works contracts were selected as shown in **table 2-3.** The unit cost of each of these items was obtained from the Engineer\u2019s estimates. The lowest unit cost for a particular item across the Municipalities/Cities (in the same cluster) was given the maximum score of 1. The scores (Si) of the other Municipalities/Cities for that particular item were computed using the formula;  in which Fm is the lowest unit cost for a particular item across the Municipalities/cities and F is the unit cost of a particular item for the Municipality/City = under consideration. / Each of the items selected was assessed separately across the Municipalities/cities in the cluster. The highest unit cost was used in cases where the unit cost for a particular item varies within the same contract. The total score for this parameter for the Municipality/City was the sum of the scores obtained for all the 5 items selected. In Municipalities/cities where the engineer\u2019s estimates for some items were not applicable, these were not considered and a conversion factor was applied in the"], [null, null, "Item 2, (1 mark)", null], [null, null, "Item 3, (1 mark)", null], [null, null, "Item 4, (1 mark)", null], [null, null, "Item 5, (1 mark)", null]], "metadata": {"headings": [{"headings_0": {"content": "Table3:AssessmentCriteria/methodologyfortheEconomyParameters", "page": 26, "level": 2}}, {"headings_1": {"content": "Table2:AssessmentToolCriteria", "page": 24, "level": 2}}], "page": 26, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["S/No.", "Economy Parameter", "Item", "Assessment Criteria/ Methodology"], "type": "table"}}, {"content": "9 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Table3:AssessmentCriteria/methodologyfortheEconomyParameters", "page": 26, "level": 2}}, {"headings_1": {"content": "Table2:AssessmentToolCriteria", "page": 24, "level": 2}}, [{"headings_0": {"content": "Table3:AssessmentCriteria/methodologyfortheEconomyParameters", "page": 26, "level": 2}}, {"headings_1": {"content": "Table2:AssessmentToolCriteria", "page": 24, "level": 2}}]], "page": 26, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["", "respective cases.", null, null], ["2", "Unit project item costs as per signed Contracts. **(10 Marks)**", "Item 1, (2marks)", "5 items that were common to all USMID & Non USMID Municipal/City works contracts were selected. The unit cost of each of these items was obtained from the signed contracts. The lowest unit cost for a particular item across the Municipalities/Cities in the selected/chosen cluster was given the maximum score of 2. The scores (Si) of the other Municipalities/Cities in the selected cluster  that particular item were computed using the formula;  in which **Fm** is the lowest unit cost for a particular item across the Municipalities/cities in the selected cluster and **F** is the unit cost of a particular item for the Municipality/ =  / City under consideration. for Each of the items selected was assessed separately across the Municipalities/Cities in the cluster. The highest unit cost was used in cases where the unit cost for a particular item varies within the same contract. The total score for this parameter for the Municipality/City was the sum of the scores obtained for all the 5 items selected.  In Municipalities/cities where the contractor\u2019s/supplier\u2019s rates for some items were not applicable, these were not considered and a conversion factor was applied in the respective cases."], [null, null, "Item 2, (2 marks)", null], [null, null, "Item 3, (2marks)", null], [null, null, "Item 4, (2 marks)", null], [null, null, "Item 5, (2 marks)", null], ["3", "Unit cost per square meter of road/building works among the Municipalities.  **(15 Marks)**", "Physical cost", "The unit cost per square meter of infrastructure was obtained by dividing the physical cost of the works by the area of the works. The lowest unit cost per square meter across the Municipalities/cities in a cluster for a particular category infrastructure was given the maximum score of 15. The scores (S) of the other Municipalities/cities in the cluster for similar category of infrastructure were computed using the formula;  in which Fm is the lowest unit cost per square meter for a similar category of infrastructure across the Municipalities and F is the unit cost per square meter = of a / similar infrastructure category for the Municipality/City under consideration."], [null, null, "Area", null], [null, null, "Unit cost", null]], "metadata": {"headings": [{"headings_0": {"content": "Table3:AssessmentCriteria/methodologyfortheEconomyParameters", "page": 26, "level": 2}}, {"headings_1": {"content": "Table2:AssessmentToolCriteria", "page": 24, "level": 2}}], "page": 27, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["S/No.", "Economy Parameter", "Item", "Assessment Criteria/ Methodology"], "type": "table"}}, {"content": "10 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Table4:Itemsforcomparisonperprojectcategory", "metadata": {"headings": [{"headings_0": {"content": "Table3:AssessmentCriteria/methodologyfortheEconomyParameters", "page": 26, "level": 2}}, {"headings_1": {"content": "Table2:AssessmentToolCriteria", "page": 24, "level": 2}}, [{"headings_0": {"content": "Table3:AssessmentCriteria/methodologyfortheEconomyParameters", "page": 26, "level": 2}}, {"headings_1": {"content": "Table2:AssessmentToolCriteria", "page": 24, "level": 2}}]], "page": 27, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["1", "USMID PROJECTS", "Item 1", "Precast concrete Class 30 barrier kerbs", "M"], [null, null, "Item 2", "Clearing and Grubbing", "Ha"], [null, null, "Item 3", "CRR for Road Base", "M 3"], [null, null, "Item 4", "Asphalt Concrete for Surfacing (AC 20)", "M 3"], [null, null, "Item 5", "White lines, broken or unbroken", "M"], ["2", "SFG/DDEG/TDG", "Item 1", "Roofing Sheets (gauge 28)", "M 2"], [null, null, "Item 2", "Internal Plaster", "M 2"], [null, null, "Item 3", "230mm walling", "M 2"], [null, null, "Item 4", "Roofing Timber 100\u00d750mm", "M"], [null, null, "Item 5", "Reinforced Concrete (C20)", "M 3"], ["3", "URF (Force Account)", "Item 1", "600mm diameter concrete culverts", "M"], [null, null, "Item 2", "Chippings (14/20mm)", "M 3"], [null, null, "Item 3", "Fuel", "Ltr"], [null, null, "Item 4", "Gravel", "M 3"], [null, null, "Item 5", "Cement", "Bag"], ["4", "URF (Contracted)", "Item 1", "600mm culverts", "M"], [null, null, "Item 2", "Concrete Class for drains (C25)", "M 3"], [null, null, "Item 3", "Prime Coat", "Ltr"], [null, null, "Item 4", "First Seal Coat (14/20)", "M 2"], [null, null, "Item 5", "Gravel for sub-base", "M 3"]], "metadata": {"headings": [{"headings_0": {"content": "Table3:AssessmentCriteria/methodologyfortheEconomyParameters", "page": 26, "level": 2}}, {"headings_1": {"content": "Table2:AssessmentToolCriteria", "page": 24, "level": 2}}], "page": 28, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["S/N", "Project Category", "Item", "Items for Comparison", "Units"], "type": "table"}}, {"content": "2.5 Clustering of Projects for Economy Assessment", "metadata": {"headings": [{"headings_0": {"content": "2.5 Clustering of Projects for Economy Assessment", "page": 28, "level": 2}}, {"headings_1": {"content": "Table3:AssessmentCriteria/methodologyfortheEconomyParameters", "page": 26, "level": 2}}], "page": 28, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "To achieve equitable comparison of rates and unit costs of projects, the audit clustered all the 22 participating Municipalities/cities. Furthermore, because of the great variation observed in the scope of works across all the 22 participating Municipalities/Cities for the non-USMID funded projects, additional clustering was done to carter for the different technologies and mode of implementation for the comparison of project unit costs.", "metadata": {"headings": [{"headings_0": {"content": "2.5 Clustering of Projects for Economy Assessment", "page": 28, "level": 2}}, {"headings_1": {"content": "Table3:AssessmentCriteria/methodologyfortheEconomyParameters", "page": 26, "level": 2}}], "page": 28, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "2.5.1 Clustering of Municipalities/Cities", "metadata": {"headings": [{"headings_0": {"content": "2.5.1 Clustering of Municipalities/Cities", "page": 28, "level": 2}}, {"headings_1": {"content": "2.5 Clustering of Projects for Economy Assessment", "page": 28, "level": 2}}], "page": 28, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": [["1.", "Cluster 1", "Central region", "Masaka City, Mubende Municipality, Entebbe City and Lugazi Municipality."], ["2.", "Cluster 2", "Western region", "Hoima City, Fort Portal City and Kasese Municipality, Ntungamo Municipality, Kabale Municipality and Mbarara City"], ["3.", "Cluster 3", "Eastern region cluster", "Kamuli Municipality, Jinja City, Busia Municipality, Tororo Municipality, Soroti City, and Mbale City"], ["4.", "Cluster 4", "Northern region cluster", "Gulu City, Kitgum Municipality, Apac Municipality, Arua City, Moroto Municipality and Lira City"]], "metadata": {"headings": [{"headings_0": {"content": "2.5.1 Clustering of Municipalities/Cities", "page": 28, "level": 2}}, {"headings_1": {"content": "2.5 Clustering of Projects for Economy Assessment", "page": 28, "level": 2}}], "page": 28, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["S/n", "Cluster", "Region", "Municipalities/Cities"], "type": "table"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional", "metadata": {"headings": [{"headings_0": {"content": "2.5.1 Clustering of Municipalities/Cities", "page": 28, "level": 2}}, {"headings_1": {"content": "2.5 Clustering of Projects for Economy Assessment", "page": 28, "level": 2}}], "page": 29, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "2.5.2 Clustering of TDG, SFG and DDEG Projects", "metadata": {"headings": [{"headings_0": {"content": "2.5.2 Clustering of TDG, SFG and DDEG Projects", "page": 29, "level": 2}}, {"headings_1": {"content": "2.5.1 Clustering of Municipalities/Cities", "page": 28, "level": 2}}], "page": 29, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Sub-clusters in respect to the scope of works for TDG/SFG/DDEG projects were created in order to ensure fair comparison of the unit costs of different projects. The sub- clusters were as follow;", "metadata": {"headings": [{"headings_0": {"content": "2.5.2 Clustering of TDG, SFG and DDEG Projects", "page": 29, "level": 2}}, {"headings_1": {"content": "2.5.1 Clustering of Municipalities/Cities", "page": 28, "level": 2}}], "page": 29, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "- Construction of classroom blocks and public/community halls;\n- Construction of teachers houses, Office buildings and Markets;\n- Construction of lined VIP latrines;\n- Construction of water borne toilets.", "metadata": {"headings": [{"headings_0": {"content": "2.5.2 Clustering of TDG, SFG and DDEG Projects", "page": 29, "level": 2}}, {"headings_1": {"content": "2.5.1 Clustering of Municipalities/Cities", "page": 28, "level": 2}}], "page": 29, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "2.5.3 Clustering of URF funded Projects", "metadata": {"headings": [{"headings_0": {"content": "2.5.3 Clustering of URF funded Projects", "page": 29, "level": 2}}, {"headings_1": {"content": "2.5.2 Clustering of TDG, SFG and DDEG Projects", "page": 29, "level": 2}}], "page": 29, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Clustering of the URF funded projects was done following the mode of implementation as follows;", "metadata": {"headings": [{"headings_0": {"content": "2.5.3 Clustering of URF funded Projects", "page": 29, "level": 2}}, {"headings_1": {"content": "2.5.2 Clustering of TDG, SFG and DDEG Projects", "page": 29, "level": 2}}], "page": 29, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "- URF projects that were executed by force account; and\n- URF projects that were executed by contractors.", "metadata": {"headings": [{"headings_0": {"content": "2.5.3 Clustering of URF funded Projects", "page": 29, "level": 2}}, {"headings_1": {"content": "2.5.2 Clustering of TDG, SFG and DDEG Projects", "page": 29, "level": 2}}], "page": 29, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "2.6 Weighting", "metadata": {"headings": [{"headings_0": {"content": "2.6 Weighting", "page": 29, "level": 2}}, {"headings_1": {"content": "2.5.3 Clustering of URF funded Projects", "page": 29, "level": 2}}], "page": 29, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Weighting of the projects was done to cater for financial risks associated with the projects whilst giving consideration to infrastructure with a bigger monetary value. Thus the weighting was done pro-rata to the costs of the infrastructure selected for assessment, using the formula below; \nWx=Px/\u03a3 (P1, 2.., N) where Wx is the weight for project x, Px is the project cost and N is the number of projects selected. \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional", "metadata": {"headings": [{"headings_0": {"content": "2.6 Weighting", "page": 29, "level": 2}}, {"headings_1": {"content": "2.5.3 Clustering of URF funded Projects", "page": 29, "level": 2}}, [{"headings_0": {"content": "2.6 Weighting", "page": 29, "level": 2}}, {"headings_1": {"content": "2.5.3 Clustering of URF funded Projects", "page": 29, "level": 2}}], [{"headings_0": {"content": "2.6 Weighting", "page": 29, "level": 2}}, {"headings_1": {"content": "2.5.3 Clustering of URF funded Projects", "page": 29, "level": 2}}]], "page": 29, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "CHAPTER THREE", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER THREE", "page": 30, "level": 2}}, {"headings_1": {"content": "2.6 Weighting", "page": 29, "level": 2}}], "page": 30, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "3.0 DETAILED FINDINGS PER PROJECT", "metadata": {"headings": [{"headings_0": {"content": "3.0 DETAILED FINDINGS PER PROJECT", "page": 30, "level": 2}}, {"headings_1": {"content": "CHAPTER THREE", "page": 30, "level": 2}}], "page": 30, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "3.1 Project Title: Upgrading to Asphalt Concrete Surface of Onono Road (1.014km), Francis Barabanawe Rd (0.43km), Nelson Mandela Rd (1.680km), Lakana Odongkara Rd (0.58Km), Vincent Opiyo Rd (2.540km), Pope Paul Rd (1.540km)", "metadata": {"headings": [{"headings_0": {"content": "3.1 Project Title: Upgrading to Asphalt Concrete Surface of Onono Road (1.014km), Francis Barabanawe Rd (0.43km), Nelson Mandela Rd (1.680km), Lakana Odongkara Rd (0.58Km), Vincent Opiyo Rd (2.540km), Pope Paul Rd (1.540km)", "page": 30, "level": 2}}, {"headings_1": {"content": "3.0 DETAILED FINDINGS PER PROJECT", "page": 30, "level": 2}}], "page": 30, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "3.1.1 Contract Details", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Contract Details", "page": 30, "level": 2}}, {"headings_1": {"content": "3.1 Project Title: Upgrading to Asphalt Concrete Surface of Onono Road (1.014km), Francis Barabanawe Rd (0.43km), Nelson Mandela Rd (1.680km), Lakana Odongkara Rd (0.58Km), Vincent Opiyo Rd (2.540km), Pope Paul Rd (1.540km)", "page": 30, "level": 2}}], "page": 30, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The project details are presented in the table below", "metadata": {"headings": [{"headings_0": {"content": "The project details are presented in the table below", "page": 30, "level": 2}}, {"headings_1": {"content": "3.1.1 Contract Details", "page": 30, "level": 2}}], "page": 30, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Table6:ProjectDetails", "metadata": {"headings": [{"headings_0": {"content": "The project details are presented in the table below", "page": 30, "level": 2}}, {"headings_1": {"content": "3.1.1 Contract Details", "page": 30, "level": 2}}], "page": 30, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Project Reference Number**", "Gulu, Kitgum/Works/USMID-AF/2020-2021/00001"], ["**Executing Agency**", "Gulu City Council"], ["**Project Manager**", "City Engineer Gulu"], ["**Project Manager\u2019s Representative - Supervising/Design Review Consultant**", "Trio  Consultants Ltd Trio  House, Plot 1683 Block 244  Mbogo Road, Kisugu P.O  10256,  Kampala BOX In association with ICS  Engineering  and Environmental Ltd  3 rd Floor, Park lane Courts  Plot  26, Nakasero Road"], ["**Original Supervision Consultancy Amount**", "UGX 1,061,250,000 (VAT Excl)"], ["**Contractor**", "China Railway 18 th Bureau Group Company Limited Solent Avenue Mbuya  P.O BOX 8379, Kampala Uganda"], ["**Original Contract Amount**", "UGX: 42,877,450,337(VAT inclusive)"], ["**Works Contract Signing Date**", "16 th June 2021"], ["**Commencement Date**", "23 rd July 2021"], ["**Original Completion Date**", "24 th September 2022"], ["**Revised Completion Date**", "NIL"], ["**Defects Liability Period (DLP)**", "365 days"], ["**Physical Progress reported**", "68.10% as at end of July 2022"], ["**Financial Progress**", "45.13% as at end of July 2022"], ["**Time Lapse**", "80% as at end of July 2022"], ["**20% Advance Payment**", "UGX 8,575,490,068."]], "metadata": {"headings": [{"headings_0": {"content": "The project details are presented in the table below", "page": 30, "level": 2}}, {"headings_1": {"content": "3.1.1 Contract Details", "page": 30, "level": 2}}], "page": 30, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Project Name", "Upgrading to Asphalt Concrete Surface of Onono Road (1.014km), Francis Barabanawe Rd (0.43km), Nelson Mandela Rd (1.680km), Lakana Odongkara Rd (0.58Km), Vincent Opiyo Rd (2.540km), and Pope Paul Rd (1.540km)."], "type": "table"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development -", "metadata": {"headings": [{"headings_0": {"content": "The project details are presented in the table below", "page": 30, "level": 2}}, {"headings_1": {"content": "3.1.1 Contract Details", "page": 30, "level": 2}}], "page": 31, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "3.1.2 Scope of works", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Scope of works", "page": 31, "level": 2}}, {"headings_1": {"content": "The project details are presented in the table below", "page": 30, "level": 2}}], "page": 31, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Upgrading to Asphalt Concrete Surface of Onono Road (1.014km), Francis Barabanawe Rd (0.431km), Nelson Mandela Rd (1.680km), Lakana Odonkara Rd (0.583Km), Vincent Opiyo Rd (2.540km), Pope Paul Rd (1.540km). \nThe scope of works include the following:", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Scope of works", "page": 31, "level": 2}}, {"headings_1": {"content": "The project details are presented in the table below", "page": 30, "level": 2}}, [{"headings_0": {"content": "3.1.2 Scope of works", "page": 31, "level": 2}}, {"headings_1": {"content": "The project details are presented in the table below", "page": 30, "level": 2}}]], "page": 31, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "- Drainage works;", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Scope of works", "page": 31, "level": 2}}, {"headings_1": {"content": "The project details are presented in the table below", "page": 30, "level": 2}}], "page": 31, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "\uf0b7 Earthworks;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Earthworks;", "page": 31, "level": 1}}, {"headings_1": {"content": "3.1.2 Scope of works", "page": 31, "level": 2}}], "page": 31, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "- Improved subgrade on sections of the project roads\n- Mechanically modified natural Subbase with 15% CRR\n- Crushed stone base course on all the project roads;\n- Asphalt concrete surfacing\n- Ancillary road works including street lighting, road signage, road marking, and tree planting among others.\n- Environmental, Social, Health and Safety management including separate", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Earthworks;", "page": 31, "level": 1}}, {"headings_1": {"content": "3.1.2 Scope of works", "page": 31, "level": 2}}], "page": 31, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "Environmental Impact Assessments for camps, asphalt concrete plants etc.", "metadata": {"headings": [{"headings_0": {"content": "Environmental Impact Assessments for camps, asphalt concrete plants etc.", "page": 31, "level": 2}}, {"headings_1": {"content": "\uf0b7 Earthworks;", "page": 31, "level": 1}}], "page": 31, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "3.1.3 Status of the project at the time of Audit", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Status of the project at the time of Audit", "page": 31, "level": 2}}, {"headings_1": {"content": "Environmental Impact Assessments for camps, asphalt concrete plants etc.", "page": 31, "level": 2}}], "page": 31, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "At the time of audit (4 th Aug 2022), works were on-going on all the roads. The major activities being undertaken were earth works and drainage works. All the roads were at different stages of construction and below are the photographic representations of the status of the various roads at the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Status of the project at the time of Audit", "page": 31, "level": 2}}, {"headings_1": {"content": "Environmental Impact Assessments for camps, asphalt concrete plants etc.", "page": 31, "level": 2}}], "page": 31, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "1. Onono Road (1.014km)", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Status of the project at the time of Audit", "page": 31, "level": 2}}, {"headings_1": {"content": "Environmental Impact Assessments for camps, asphalt concrete plants etc.", "page": 31, "level": 2}}], "page": 31, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "Earthworks preparation was completed while drainage construction was in its last stages at Ch. 0+000 and Ch. 1+007 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development -", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Status of the project at the time of Audit", "page": 31, "level": 2}}, {"headings_1": {"content": "Environmental Impact Assessments for camps, asphalt concrete plants etc.", "page": 31, "level": 2}}, [{"headings_0": {"content": "3.1.3 Status of the project at the time of Audit", "page": 31, "level": 2}}, {"headings_1": {"content": "Environmental Impact Assessments for camps, asphalt concrete plants etc.", "page": 31, "level": 2}}]], "page": 31, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "2. Francis Barabanawe road (0.431km)  \nEarth work preparation was completed and the major activity on going was drainage construction", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Status of the project at the time of Audit", "page": 31, "level": 2}}, {"headings_1": {"content": "Environmental Impact Assessments for camps, asphalt concrete plants etc.", "page": 31, "level": 2}}], "page": 32, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "3. Nelson Mandela road (1.680km) Both earth works and drainage were ongoing. Some sections were on trials for CRR for Subbase", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Status of the project at the time of Audit", "page": 31, "level": 2}}, {"headings_1": {"content": "Environmental Impact Assessments for camps, asphalt concrete plants etc.", "page": 31, "level": 2}}], "page": 32, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "4. Lakana Odongkara road (0.583km)  \nBoth earth works and drainage construction were ongoing as the major activities", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Status of the project at the time of Audit", "page": 31, "level": 2}}, {"headings_1": {"content": "Environmental Impact Assessments for camps, asphalt concrete plants etc.", "page": 31, "level": 2}}], "page": 32, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development -", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Status of the project at the time of Audit", "page": 31, "level": 2}}, {"headings_1": {"content": "Environmental Impact Assessments for camps, asphalt concrete plants etc.", "page": 31, "level": 2}}], "page": 33, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["5)", "Vincent Opiyo road and Oola Lubara road (2.540km) Earthworks were completed and the  was drainage construction at its final stages. ongoing activity", ""], ["6)", "Pope Paul road (1.540km) Earthworks were completed and the  was drainage construction at its final stages ongoing activity", ""]], "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Status of the project at the time of Audit", "page": 31, "level": 2}}, {"headings_1": {"content": "Environmental Impact Assessments for camps, asphalt concrete plants etc.", "page": 31, "level": 2}}], "page": 33, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "3.1.4 Assessment of Economy", "metadata": {"headings": [{"headings_0": {"content": "3.1.4 Assessment of Economy", "page": 33, "level": 2}}, {"headings_1": {"content": "3.1.3 Status of the project at the time of Audit", "page": 31, "level": 2}}], "page": 33, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The score for economy was 25.10 out of 30 as detailed below:", "metadata": {"headings": [{"headings_0": {"content": "3.1.4 Assessment of Economy", "page": 33, "level": 2}}, {"headings_1": {"content": "3.1.3 Status of the project at the time of Audit", "page": 31, "level": 2}}], "page": 33, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["Precast concrete class 30 Barrier kerbs", "M", "68,400", "55.000", "1.00", "0.80", "1.24"], ["Clearing and Grubbing", "Ha", "4,788,000", "4,788,000", "1.00", "1.00", "1.00"]], "metadata": {"headings": [{"headings_0": {"content": "3.1.4 Assessment of Economy", "page": 33, "level": 2}}, {"headings_1": {"content": "3.1.3 Status of the project at the time of Audit", "page": 31, "level": 2}}], "page": 33, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Bill item", "Unit", "City's Eng. est. rate (F) (UGX)", "Lowest rate within the cluster (Fm) UGX", "Max score (1\\*Fm/Fm)", "Project score (1\\*Fm/F)", "Proportion of the City's Eng. est. rate to the lowest in the cluster (1+(F- Fm)/Fm)"], "type": "table"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development -", "metadata": {"headings": [{"headings_0": {"content": "3.1.4 Assessment of Economy", "page": 33, "level": 2}}, {"headings_1": {"content": "3.1.3 Status of the project at the time of Audit", "page": 31, "level": 2}}], "page": 34, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["CRR for Road Base", "M 3", "159,600", "130,000", "1.00", "0.81", "1.23"], ["Asphalt Concrete for Surfacing", "M 3", "896,800", "896,800", "1.00", "1.00", "1.00"], ["White  lines ,broken or unbroken", "M", "11,970", "11,970", "1.00", "1.00", "1.00"], ["**Total Score:**", null, null, null, "**5.00**", "**4.61**", ""]], "metadata": {"headings": [{"headings_0": {"content": "3.1.4 Assessment of Economy", "page": 33, "level": 2}}, {"headings_1": {"content": "3.1.3 Status of the project at the time of Audit", "page": 31, "level": 2}}], "page": 34, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Bill item", "Unit", "City's Eng. est. rate (F) (UGX)", "Lowest rate within the cluster (Fm) UGX", "Max score (1\\*Fm/Fm)", "Project score (1\\*Fm/F)", "Proportion of the City's Eng. est. rate to the lowest in the cluster (1+(F- Fm)/Fm)"], "type": "table"}}, {"content": "The project scored 4.61 out of 5.00, The Engineer\u2019s rates for two items (i.e. precast concrete class 30 barrier kerbs and CRR for road base) were higher than the lowest in the cluster.", "metadata": {"headings": [{"headings_0": {"content": "3.1.4 Assessment of Economy", "page": 33, "level": 2}}, {"headings_1": {"content": "3.1.3 Status of the project at the time of Audit", "page": 31, "level": 2}}], "page": 34, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "ManagementResponse", "metadata": {"headings": [{"headings_0": {"content": "ManagementResponse", "page": 34, "level": 2}}, {"headings_1": {"content": "3.1.4 Assessment of Economy", "page": 33, "level": 2}}], "page": 34, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "metadata": {"headings": [{"headings_0": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 34, "level": 2}}, {"headings_1": {"content": "ManagementResponse", "page": 34, "level": 2}}], "page": 34, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "be ferried from far distances in order to achieve quality e.g. Pader, Pakwach, Adjumani etc. This has often affected the cost of local materials in the entity comparedtoothers.", "metadata": {"headings": [{"headings_0": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 34, "level": 2}}, {"headings_1": {"content": "ManagementResponse", "page": 34, "level": 2}}], "page": 34, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Remarks", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 34, "level": 2}}, {"headings_1": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 34, "level": 2}}], "page": 34, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The engineer\u2019s estimates for Gulu City Council do not show much deviation from the lowest in the cluster. Management response on the estimates for precast concrete class 30 barrier kerbs and CRR for road base is realistic. However, management should develop a basis of coming up with the most economic rates.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 34, "level": 2}}, {"headings_1": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 34, "level": 2}}], "page": 34, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "(b) Comparison of unit project item costs as per works contract", "metadata": {"headings": [{"headings_0": {"content": "(b) Comparison of unit project item costs as per works contract", "page": 34, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 34, "level": 2}}], "page": 34, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "A comparison was made of the contractors\u2019 rates for the project and the lowest contractor\u2019s rates for the 5 selected items among the Municipalities/Cities. The results of the assessment are presented in the table below: \nTable8:Comparisonofcontractor\u2019sratesacrossCities/Municipalities", "metadata": {"headings": [{"headings_0": {"content": "(b) Comparison of unit project item costs as per works contract", "page": 34, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 34, "level": 2}}, [{"headings_0": {"content": "(b) Comparison of unit project item costs as per works contract", "page": 34, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 34, "level": 2}}]], "page": 34, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Bill item Unit Contractor\u2019s Lowest Max score Project Proportion of", "metadata": {"headings": [{"headings_0": {"content": "Bill item Unit Contractor\u2019s Lowest Max score Project Proportion of", "page": 34, "level": 2}}, {"headings_1": {"content": "(b) Comparison of unit project item costs as per works contract", "page": 34, "level": 2}}], "page": 34, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "rate (F) rate within (2*Fm/Fm) score the City\u2019s (UGX) the cluster (Fm) UGX", "metadata": {"headings": [{"headings_0": {"content": "rate (F) rate within (2*Fm/Fm) score the City\u2019s (UGX) the cluster (Fm) UGX", "page": 34, "level": 2}}, {"headings_1": {"content": "Bill item Unit Contractor\u2019s Lowest Max score Project Proportion of", "page": 34, "level": 2}}], "page": 34, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "(2*Fm/F) contractor\u2019s. Rate to the Lowest in the cluster (1+(F- Fm)/Fm)", "metadata": {"headings": [{"headings_0": {"content": "(2*Fm/F) contractor\u2019s. Rate to the Lowest in the cluster (1+(F- Fm)/Fm)", "page": 34, "level": 4}}, {"headings_1": {"content": "rate (F) rate within (2*Fm/Fm) score the City\u2019s (UGX) the cluster (Fm) UGX", "page": 34, "level": 2}}], "page": 34, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - \nThe project scored 9.11 out of 10. The contractor\u2019s rates for precast concrete class 30 barrier kerbs was higher than the lowest in the Northern Region cluster.", "metadata": {"headings": [{"headings_0": {"content": "(2*Fm/F) contractor\u2019s. Rate to the Lowest in the cluster (1+(F- Fm)/Fm)", "page": 34, "level": 4}}, {"headings_1": {"content": "rate (F) rate within (2*Fm/Fm) score the City\u2019s (UGX) the cluster (Fm) UGX", "page": 34, "level": 2}}, [{"headings_0": {"content": "(2*Fm/F) contractor\u2019s. Rate to the Lowest in the cluster (1+(F- Fm)/Fm)", "page": 34, "level": 4}}, {"headings_1": {"content": "rate (F) rate within (2*Fm/Fm) score the City\u2019s (UGX) the cluster (Fm) UGX", "page": 34, "level": 2}}]], "page": 35, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "ManagementResponse", "metadata": {"headings": [{"headings_0": {"content": "ManagementResponse", "page": 35, "level": 2}}, {"headings_1": {"content": "(2*Fm/F) contractor\u2019s. Rate to the Lowest in the cluster (1+(F- Fm)/Fm)", "page": 34, "level": 4}}], "page": 35, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "metadata": {"headings": [{"headings_0": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 35, "level": 2}}, {"headings_1": {"content": "ManagementResponse", "page": 35, "level": 2}}], "page": 35, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "be ferried from far distances in order to achieve quality Eg Pader, Pakwach, Adjumani etc. This has often affected the cost of local materials in the entity comparedtoothers.", "metadata": {"headings": [{"headings_0": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 35, "level": 2}}, {"headings_1": {"content": "ManagementResponse", "page": 35, "level": 2}}], "page": 35, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Remarks", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 35, "level": 2}}, {"headings_1": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 35, "level": 2}}], "page": 35, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The contract rate for precast concrete class 30 barrier Kerbs is way higher than the lowest in the cluster and engineer\u2019s estimate rendering management response on is unrealistic. Therefore, management should develop a basis of coming up with the most economic rates.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 35, "level": 2}}, {"headings_1": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 35, "level": 2}}], "page": 35, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "(c) Comparison of unit cost per square meter of works", "metadata": {"headings": [{"headings_0": {"content": "(c) Comparison of unit cost per square meter of works", "page": 35, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 35, "level": 2}}], "page": 35, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "A comparison of the project unit cost per square meter was made against the lowest unit cost, exclusive of earthworks among the participating cities/Municipalities in the cluster. The results of the assessment are presented in table below; \nTable9:ComparisonofprojectunitcostsacrossCities/Municipalities", "metadata": {"headings": [{"headings_0": {"content": "(c) Comparison of unit cost per square meter of works", "page": 35, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 35, "level": 2}}, [{"headings_0": {"content": "(c) Comparison of unit cost per square meter of works", "page": 35, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 35, "level": 2}}]], "page": 35, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["369,855,.07", "280,476.54", "**15.00**", "**11.38**", "1.32"]], "metadata": {"headings": [{"headings_0": {"content": "(c) Comparison of unit cost per square meter of works", "page": 35, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 35, "level": 2}}], "page": 35, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["City's cost per square meter of the infrastructure (F) UGX", "Lowest cost per square meter of infrastructure in the cluster (Fm) UGX", "Max score (15\\*Fm/Fm)", "Project score (15\\*Fm/F)", "Proportion of the City's Cost per square meter to the Lowest in the cluster (1+(F-Fm)/Fm)"], "type": "table"}}, {"content": "The project scored 11.38 out of 15.00. The project\u2019s unit cost per square meter was", "metadata": {"headings": [{"headings_0": {"content": "(c) Comparison of unit cost per square meter of works", "page": 35, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 35, "level": 2}}], "page": 35, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "1.32 times the lowest in the Northern Region cluster.", "metadata": {"headings": [{"headings_0": {"content": "1.32 times the lowest in the Northern Region cluster.", "page": 35, "level": 2}}, {"headings_1": {"content": "(c) Comparison of unit cost per square meter of works", "page": 35, "level": 2}}], "page": 35, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "ManagementResponse", "metadata": {"headings": [{"headings_0": {"content": "ManagementResponse", "page": 35, "level": 2}}, {"headings_1": {"content": "1.32 times the lowest in the Northern Region cluster.", "page": 35, "level": 2}}], "page": 35, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "metadata": {"headings": [{"headings_0": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 35, "level": 2}}, {"headings_1": {"content": "ManagementResponse", "page": 35, "level": 2}}], "page": 35, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "beferriedfromfardistancesinordertoachievequalityEgPader,Pakwach, \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 35, "level": 2}}, {"headings_1": {"content": "ManagementResponse", "page": 35, "level": 2}}, [{"headings_0": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 35, "level": 2}}, {"headings_1": {"content": "ManagementResponse", "page": 35, "level": 2}}]], "page": 35, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "3.1.5 Assessment of Efficiency", "metadata": {"headings": [{"headings_0": {"content": "3.1.5 Assessment of Efficiency", "page": 36, "level": 1}}, {"headings_1": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 35, "level": 2}}], "page": 36, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The score on efficiency was 28 out of 35 as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "3.1.5 Assessment of Efficiency", "page": 36, "level": 1}}, {"headings_1": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 35, "level": 2}}], "page": 36, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**time** **(a) Assessment of progress of works against** **(i) Assessment of physical progress lag** **basing on initial work Programme**  A work program was available with start date of 23 rd July 2021 and intended completion date of 24 th September 2022. At the time of audit on 4 th August 2022, physical progress was 68.10% against the planned physical progress of 72.74% as captured in the monthly progress report dated 31 st July 2022. This meant that there was a physical progress lag of 4.64%.", "N/A", "N/A", "N/A"], ["**ManagementResponse** Weagreewiththisfinding,Physicalprogresslaggedbehindasaresultofbadweatherandsiteencumbrances,thecontractorhasbeen awardeda97calendardaytimeextensionbythecontractscommitteetocompensateforthislosttimes(Seetimeextensionletter).", null, null, null], ["**Auditor\u2019s Remarks**  The time extension letter was not availed for verification.", null, null, null], ["**(ii) Assessment of physical progress lag** **basing on revised work Programme**  At the time of audit, works were still within the original project duration.", "N/A", "N/A", "N/A"], ["**(b) Assessment of the existence and effectiveness of internal controls for certification and payment of executed works** **(i) Presence of detailed payment supporting** **documents**  Clause the (contracts) regulations 2014 requires that the actual works 17(4) of PPDA", "N/A", "OK", "OK"]], "metadata": {"headings": [{"headings_0": {"content": "3.1.5 Assessment of Efficiency", "page": 36, "level": 1}}, {"headings_1": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 35, "level": 2}}], "page": 36, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommendation"], "type": "table"}}, {"content": "19 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "3.1.5 Assessment of Efficiency", "page": 36, "level": 1}}, {"headings_1": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 35, "level": 2}}, [{"headings_0": {"content": "3.1.5 Assessment of Efficiency", "page": 36, "level": 1}}, {"headings_1": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 35, "level": 2}}]], "page": 36, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Finding Cause Implication Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "3.1.5 Assessment of Efficiency", "page": 36, "level": 1}}], "page": 37, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "done are measured during the performance of  \na contract and finally reconciled on effecting  \npayments. Review of the submission for  \ninterim payment certificates (IPCs) for example  \n(IPC No. 3) dated 29 th April 2022, showed that  \ndetailed payment supporting documents such  \nas measurement sheets, EHSS monthly  \nreports, Gender awareness training reports,  \nHIV sensitization reports, noise and dust  \nmonitoring reports were duly prepared to back  \nup payments.  \n(ii) Payment above certified amounts  \nAt the time of audit, four (4) payments to the  \nPoor  \ndocument contractor and seven (7) payments to the  \nconsultant had been effected. Review of the management system payment certificates and the corresponding  \nvouchers revealed that payment information  \nfor IPC No.2, advance to the Consultant and  \nfee note no. 12 were not availed and so the  \naudit team could not conclusively determine  \nwhether all paid amounts were consistent with  \nthe certified amounts as shown in the tables  \nbelow; \nPayments to contractor \nFailure to maintain payment Accounting officer should documents on file might ensure that an effective lead to double payments. document tracking and archiving system is put in place. \nS/No", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "3.1.5 Assessment of Efficiency", "page": 36, "level": 1}}, [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "3.1.5 Assessment of Efficiency", "page": 36, "level": 1}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "3.1.5 Assessment of Efficiency", "page": 36, "level": 1}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "3.1.5 Assessment of Efficiency", "page": 36, "level": 1}}]], "page": 37, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "IPC No.", "metadata": {"headings": [{"headings_0": {"content": "IPC No.", "page": 37, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 37, "level": 3}}], "page": 37, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "1 Advance Payment certificate No.1 2 Advance Payment certificate No.2 3 IPC No. 1  \n4 IPC No. 2  \n5 IPC No. 3  \nPayments to consultant \nS/No Payment No. \nAmount Certified (UGX) Amount Paid Payment Remarks 7,680,000,000 7,680,000,000 (UGX) above None ount OK 895,490,067 895,490,067 None OK 2,727,605,753 2,727,605,753 None  \nNot availed  \nNot availed  \n3,434,422,242 2,600,000,000 None OK \nAmount Certified Amount Paid (UGX) Payment above Remarks (UGX) certified amount \n20 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "IPC No.", "page": 37, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 37, "level": 3}}, [{"headings_0": {"content": "IPC No.", "page": 37, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "IPC No.", "page": 37, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "IPC No.", "page": 37, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "IPC No.", "page": 37, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "IPC No.", "page": 37, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 37, "level": 3}}]], "page": 37, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Finding Cause Implication Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "IPC No.", "page": 37, "level": 3}}], "page": 38, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "1 Advance Payment 212,250,000 Not availed None OK 2 Fee-note No.1 to Fee-note No. 6 182, 982,900 182,982,900  \nNone OK 3 Fee-note No.7 and Fee-note No. 8 127,851,674 127,851,674  \nNone OK 4 Fee-note No.9 56,254,600 56,254,600 None OK 5 Fee-note No.10 67,246,700 67,246,700  \n6 Fee-note No.11 67,293,226 67,293,226  \n7 Fee-note No.12 \nManagementResponse  \nA  \nl lVouchersareavailableandareherebyattached.", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "IPC No.", "page": 37, "level": 3}}, [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "IPC No.", "page": 37, "level": 3}}]], "page": 38, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Remarks", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 38, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 38, "level": 3}}], "page": 38, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "67,246,700 Missing Voucher \nThe payment documents required by the audit team for verification were not availed.  \n(iii) Percentage of overpayments (as a result  \nof variance between audit values and  \ncertified works) to the certified value of  \nworks N/A OK OK The audit team undertook physical  \nmeasurements of the quantities of some of the  \nexecuted works and compared with certified  \nquantities. No overpayment was noted as  \nshown in the table below as indicated in the  \ntable below;  \nAssessment of % of overpayment (as a result of variance between audit values and certified works) to the certified value of the works (10 Marks) \nItem No (road Item Checked Unit Rate Certified Audited Diff. Amount  \nRemarks name)  \n(UGX) Quantity Quantity between Over Paid", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 38, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 38, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 38, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 38, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 38, "level": 3}}]], "page": 38, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Audited &", "metadata": {"headings": [{"headings_0": {"content": "Audited &", "page": 38, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 38, "level": 3}}], "page": 38, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "certified Quantities Pope John Paul Clearing and Ha 5,668,454 2.07 2.09 -0.02 road  \ngrubbing \n21 \n0 No overpayment \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Audited &", "page": 38, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 38, "level": 3}}, [{"headings_0": {"content": "Audited &", "page": 38, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 38, "level": 3}}], [{"headings_0": {"content": "Audited &", "page": 38, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 38, "level": 3}}], [{"headings_0": {"content": "Audited &", "page": 38, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 38, "level": 3}}]], "page": 38, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Finding Cause Implication Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Audited &", "page": 38, "level": 3}}], "page": 39, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Vincent Opiyo & Clearing and Ha 5,668,454 3.30 3.32 -0.02 Oola Lubara road grubbing \n0 No overpayment", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Audited &", "page": 38, "level": 3}}, [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Audited &", "page": 38, "level": 3}}]], "page": 39, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Francis Clearing and Ha 5,668,454 0.35 0.35 0.00 0 No overpayment Barabanawe road grubbing  \nLakana Clearing and Ha 5,668,454 0.39 0.41 -0.02 0 No overpayment Odongkara Road grubbing  \nOnono road Clearing and Ha 5,668,454 1.15 1.15 0.04 0 No overpayment Nelson Mandela grubbing Clearing and Ha 5,668,454 2.30 2.20 0.2 0 No overpayment road  \ngrubbing  \nNelson Mandela C30 insitu M 3 581,012 384.08 988.65 -604.57 0 No overpayment Lubara road  \nconcrete lining for  \nOnono Road C30 insitu M 3 581,012 755.57 956.3 -200.73 0 No overpayment concrete lining for  \nFrancis C30 insitu M 3 581,012 206.52 306.7 -100.18 0 No overpayment Barabanawe road concrete lining for", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Audited &", "page": 38, "level": 3}}], "page": 39, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "(iv) Timeliness in Payments", "metadata": {"headings": [{"headings_0": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 39, "level": 3}}], "page": 39, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Total overpayment: 0 Total Payment (Final Contract Amount): 42,877,450,337 % Overpayment: 0 \nPoor  \nrecord Unavailability of project The Accounting Officer The civil works contract in the General management  \nConditions of Contract (GCC) 52 specified  \neffecting payment within 30 days of payment  \ncertification while the supervision consultancy  \ncontract in its Special Conditions of Contract  \n(SCC) 26.1 specified effecting payment within  \n45 days of payment certification. \nReview of the payment certificates and the corresponding vouchers revealed that payment information for IPC No.2 and fee note no. 12 were not availed so audit could not conclusively determine timeliness in payments as shown in the tables below; \n22 \nrecords denies the should ensure robust record stakeholders opportunity to management within the make sound decision Entity  \nregarding the project \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 39, "level": 3}}, [{"headings_0": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 39, "level": 3}}], [{"headings_0": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 39, "level": 3}}], [{"headings_0": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 39, "level": 3}}], [{"headings_0": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 39, "level": 3}}], [{"headings_0": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 39, "level": 3}}]], "page": 39, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Finding Cause Implication Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}], "page": 40, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Payments to contractor S/No Item Description 1 Advance Payment certificate No.1  \n2 Advance Payment 3 certificate IPC No. 1 No.2 \nDate Certified Expected latest Date of Payment Delays in Remarks 18 th August 2021 \ndate 17 th September of payment 2021 7 th September 2021 payment None OK \n11 th November 2021 11 th December 2021 24 th November 2021 None  \nOK 14 th December 2021 13 th January 2022 5 th January 2022  \nNone OK 4 IPC No. 2 Not availed  \nNot availed -  \n5 IPC No. 3 \n4 th May 2022 3 rd June 2022 16 th May 2022  \nNone OK 6 IPC No. 4  \nPayments to consultant \nS/No Item Description \n1 Advance Payment \n30 th June 2022 30 th July 2022  \nPayment pending \nDate Certified Expected latest Date of Payment Delays in  \nRemarks date of payment  \npayment \n2 Fee-notes No 1 to Fee-not 20 th December 2021 4 th February 2022 3 rd January 2022  \nNone OK 3 No.6 Fee-notes 7 and 8  \n14 th February 2022 31 st March 2022 15 th February 2022  \nNone  \n4 Fee-note No.9 \n31 st March 2022  \n15 th April 2022 13 th April 2022 5 Fee-note No.10 \n28 th April 2022 20 th May 2022 9 th September 2022  \nNot paid in 6 Fee-note No.11 \n1 st June 2022 15 th July 2022 13 th June 2022 \ntime 7 Fee-note No.12 \n13 th June 2022", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}, [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "(iv) Timeliness in Payments", "page": 39, "level": 3}}]], "page": 40, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Management Response", "metadata": {"headings": [{"headings_0": {"content": "Management Response", "page": 40, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 40, "level": 3}}], "page": 40, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "All Vouchers are available and are hereby attached.", "metadata": {"headings": [{"headings_0": {"content": "Management Response", "page": 40, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 40, "level": 3}}], "page": 40, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Remarks", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 40, "level": 3}}, {"headings_1": {"content": "Management Response", "page": 40, "level": 3}}], "page": 40, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "28 th July 2022 Not availed \nThe payment vouchers and payment certificates required by the audit team for verification were not attached. (c) Review of Contract Supervision and", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 40, "level": 3}}, {"headings_1": {"content": "Management Response", "page": 40, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 40, "level": 3}}, {"headings_1": {"content": "Management Response", "page": 40, "level": 3}}]], "page": 40, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Monitoring Arrangements", "metadata": {"headings": [{"headings_0": {"content": "Monitoring Arrangements", "page": 40, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 40, "level": 3}}], "page": 40, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 40, "level": 1}}, {"headings_1": {"content": "Monitoring Arrangements", "page": 40, "level": 3}}], "page": 40, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Percentage of quality progress reports  \nClause 53 (3) (g) of PPDA regulations of N/A 2014, requires the Contract Manager to \n23 \nOK OK \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 40, "level": 1}}, {"headings_1": {"content": "Monitoring Arrangements", "page": 40, "level": 3}}, [{"headings_0": {"content": "(i)", "page": 40, "level": 1}}, {"headings_1": {"content": "Monitoring Arrangements", "page": 40, "level": 3}}], [{"headings_0": {"content": "(i)", "page": 40, "level": 1}}, {"headings_1": {"content": "Monitoring Arrangements", "page": 40, "level": 3}}], [{"headings_0": {"content": "(i)", "page": 40, "level": 1}}, {"headings_1": {"content": "Monitoring Arrangements", "page": 40, "level": 3}}]], "page": 40, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["prepare monthly progress reports. At the time of audit (4 th August 2022), twelve (12) months of project execution had elapsed implying that at least twelve (12) monthly progress reports and four (4) quarterly progress reports were expected. as: and such  contract personnel All the expected twelve (12) monthly progress report and four (04) quarterly progress reports were available and they were of good quality as they included information  data, programme and scope of works, contractual issues,  equipment mobilization, physical works and time progress, financial matters, quality control, meetings/reporting,  Gender/HIV/AIDS, occupational health and safety, weather records, consultant\u2019s financial progress, challenges and recommendations.", "", "", ""], ["**Presence of minutes of site meetings**  It is a good project management practice to hold regular site meetings at least on a monthly basis to discuss issues pertaining to project execution and progress. **(ii)** Review of the project management records revealed that thirteen (13) monthly site meetings had been held with the 13 th monthly site meeting records dated 27 th July 2022.", "N/A", "OK", "OK"], ["**Percentage of approved supervising** **personnel on site**  During field inspection, the Auditor interacted with some of the consultant\u2019s key personnel on site. **(iii)**", "N/A", "OK", "OK"]], "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 40, "level": 1}}, {"headings_1": {"content": "Monitoring Arrangements", "page": 40, "level": 3}}], "page": 41, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommendation"], "type": "table"}}, {"content": "24 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 40, "level": 1}}, {"headings_1": {"content": "Monitoring Arrangements", "page": 40, "level": 3}}, [{"headings_0": {"content": "(i)", "page": 40, "level": 1}}, {"headings_1": {"content": "Monitoring Arrangements", "page": 40, "level": 3}}]], "page": 41, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Finding Cause Implication Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "(i)", "page": 40, "level": 1}}], "page": 42, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Further, review of the fourth (4 th ) quarterly progress report issued on 31 st May 2022 revealed that all the key personnel were available as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "(i)", "page": 40, "level": 1}}], "page": 42, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "S/No Position of personnel", "metadata": {"headings": [{"headings_0": {"content": "S/No Position of personnel", "page": 42, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 42, "level": 3}}], "page": 42, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "1 Resident Engineer  \n2 Materials Engineer  \n3 Measurement Engineer  \n4 Hydrologist Drainage Engineer 5 Environmental Specialist  \n6 Electrical Engineer  \n7 Social Development Specialist 8 Senior Land Surveyor  \n9 Inspector of Works  \n10 Surveyor Assistant  \n11 Environmental Officer  \n12 Laboratory Technician  \n13 Sociologist", "metadata": {"headings": [{"headings_0": {"content": "S/No Position of personnel", "page": 42, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 42, "level": 3}}], "page": 42, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Requirement Available Deficit Remarks", "metadata": {"headings": [{"headings_0": {"content": "Requirement Available Deficit Remarks", "page": 42, "level": 3}}, {"headings_1": {"content": "S/No Position of personnel", "page": 42, "level": 3}}], "page": 42, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "1 Eng. Luswata Buzibwa - OK 1 Eng. Arthur Kiwuwa - OK 1 Ms. Micah Friday - OK 1 Eng. Dr. Kayondo Ntale Henry -  \nOK 1 Dr. Mugidde Rose - OK 1 Eng. Kangwamu Stephen - OK 1 Mr. James Mwebesa - OK 1 Mr. Orena Billa - OK 1 Ms. Herbert Kakaire - OK 1 Mr. George Mugerwa - OK 1 Mr. Denis Namugera - OK 1 Mr. Eric Kyangwa - OK 1 Ms. George Lumiisa - OK", "metadata": {"headings": [{"headings_0": {"content": "Requirement Available Deficit Remarks", "page": 42, "level": 3}}, {"headings_1": {"content": "S/No Position of personnel", "page": 42, "level": 3}}], "page": 42, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 42, "level": 1}}, {"headings_1": {"content": "Requirement Available Deficit Remarks", "page": 42, "level": 3}}], "page": 42, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Percentage of approved equipment on site At the time of the audit (4 th August 2022), works were on-going and some of the pieces of equipment on site included: Wheel loader, Pedestrian roller, concrete mixers, and dump trucks. Review of the twelfth (12 th ) monthly progress report dated 31 st July 2022 showed that the contractor had mobilized all the equipment as provided in the programs of works for July 2022 besides demobilizing some pieces of equipment that were not required as per the on-going works hence the contractor\u2019s equipment mobilization was considered 100% and adequate to deliver the programmed activities during the time of audit as indicated in the table below; \nN/A OK OK \n25 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 42, "level": 1}}, {"headings_1": {"content": "Requirement Available Deficit Remarks", "page": 42, "level": 3}}, [{"headings_0": {"content": "(iv)", "page": 42, "level": 1}}, {"headings_1": {"content": "Requirement Available Deficit Remarks", "page": 42, "level": 3}}], [{"headings_0": {"content": "(iv)", "page": 42, "level": 1}}, {"headings_1": {"content": "Requirement Available Deficit Remarks", "page": 42, "level": 3}}], [{"headings_0": {"content": "(iv)", "page": 42, "level": 1}}, {"headings_1": {"content": "Requirement Available Deficit Remarks", "page": 42, "level": 3}}]], "page": 42, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Finding Cause Implication Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "(iv)", "page": 42, "level": 1}}], "page": 43, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "S/No Description of piece of Provided equipment as Equipment (As per July 2022", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "(iv)", "page": 42, "level": 1}}], "page": 43, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Status Remarks", "metadata": {"headings": [{"headings_0": {"content": "Status Remarks", "page": 43, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 43, "level": 3}}], "page": 43, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "equipment  \nper planned works for July  \n1 Motor Graders PY180M,180HP 3  \n2 Bulldozer, SD22, 230HP 2  \n3 Excavator CAT 336, 310HP 2 (2.1m3)  \n4 Wheel loader ZL50GN,220 HP, 2  \n3.5m3,  \n5 Pedestrian roller SYL-S600, 2T 4  \n6 Vibro roller XS203J, 128KW, 20 3  \ntons  \n7 Dump Truck HOW0336 (18m3) 10  \n8 Concrete mixer JS 750 750L 6  \n9 Plate Compactor SAAO-ZDH- 8 968561  \n10 Pneumatic tyre roller XP263,25T 3", "metadata": {"headings": [{"headings_0": {"content": "Status Remarks", "page": 43, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 43, "level": 3}}], "page": 43, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 43, "level": 1}}, {"headings_1": {"content": "Status Remarks", "page": 43, "level": 3}}], "page": 43, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Other findings related to project management \n(1)  \nNo Justification for Cost of Relocation of utilities \nquarterly progress report) \n3 mobilized OK 1 mobilized Adequate 1 mobilized Adequate \n2 mobilized OK \n2 mobilized Adequate 3 mobilized OK \n5 mobilized Adequate 4 mobilized adequate 5 mobilized adequate \n3 Mobilized OK \nThe initial design provisional sum for item 12.02 (a) was UGX.1,100,000,000, however, the supervising consultant found it inadequate and consequently revised it UGX.2,241,000,000. At the time of audit (4 th August 2022), the total certified sum was UGX.2,176,683,300 representing 97.1% of the revised provisional sum. There was no evidence for justification for the revised cost of relocation of utilities \nManagementResponse DuringtheformationoftheBOQthedesignconsultantdidnotquantifytherelocationworks,asapracticesuchitemsaregivenasprovisional sumitemswhosescopearetobedeterminedduringtheexecutionofworksandthetruecostawarded,suchcostarecoveredbycontingency sumprovidedforintheBOQ.", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 43, "level": 1}}, {"headings_1": {"content": "Status Remarks", "page": 43, "level": 3}}, [{"headings_0": {"content": "(v)", "page": 43, "level": 1}}, {"headings_1": {"content": "Status Remarks", "page": 43, "level": 3}}], [{"headings_0": {"content": "(v)", "page": 43, "level": 1}}, {"headings_1": {"content": "Status Remarks", "page": 43, "level": 3}}], [{"headings_0": {"content": "(v)", "page": 43, "level": 1}}, {"headings_1": {"content": "Status Remarks", "page": 43, "level": 3}}], [{"headings_0": {"content": "(v)", "page": 43, "level": 1}}, {"headings_1": {"content": "Status Remarks", "page": 43, "level": 3}}], [{"headings_0": {"content": "(v)", "page": 43, "level": 1}}, {"headings_1": {"content": "Status Remarks", "page": 43, "level": 3}}], [{"headings_0": {"content": "(v)", "page": 43, "level": 1}}, {"headings_1": {"content": "Status Remarks", "page": 43, "level": 3}}], [{"headings_0": {"content": "(v)", "page": 43, "level": 1}}, {"headings_1": {"content": "Status Remarks", "page": 43, "level": 3}}], [{"headings_0": {"content": "(v)", "page": 43, "level": 1}}, {"headings_1": {"content": "Status Remarks", "page": 43, "level": 3}}], [{"headings_0": {"content": "(v)", "page": 43, "level": 1}}, {"headings_1": {"content": "Status Remarks", "page": 43, "level": 3}}]], "page": 43, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Remarks", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 43, "level": 3}}, {"headings_1": {"content": "(v)", "page": 43, "level": 1}}], "page": 43, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The strip maps for the relocated utilities (water, electricity, and telecommunication lines were not provided for verification. \n26 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 43, "level": 3}}, {"headings_1": {"content": "(v)", "page": 43, "level": 1}}, [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 43, "level": 3}}, {"headings_1": {"content": "(v)", "page": 43, "level": 1}}], [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 43, "level": 3}}, {"headings_1": {"content": "(v)", "page": 43, "level": 1}}]], "page": 43, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "3.1.6 Assessment of Effectiveness", "metadata": {"headings": [{"headings_0": {"content": "3.1.6 Assessment of Effectiveness", "page": 44, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 43, "level": 3}}], "page": 44, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The score on effectiveness was 35 out of 35 as detailed below.", "metadata": {"headings": [{"headings_0": {"content": "3.1.6 Assessment of Effectiveness", "page": 44, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 43, "level": 3}}], "page": 44, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Finding**", null, null, "**Cause**", "**Implication**", null, "**Recommendation**", null], ["**(a) Assessment of the quality of works under**", null, null, "N/A", "N/A", null, "N/A", null], ["", null, null, null, null, null, null, null], ["Review of the project management file revealed that the City undertook the required material testing by the time of audit. The percentage of material test results on file was represented by 100%", null, null, null, null, null, null, null], ["**S/No**", "**Material/Layer/Product**", "**Tests Expected**", null, null, "**Tests Results on File**", null, "**Remarks**"], ["1", "Subgrade Layer", "Compaction", null, null, "", null, ""], [null, null, "Soaked CBR", null, null, "Present", null, null], [null, null, "MDD", null, null, "Present", null, null], [null, null, "Atterberg", null, null, "Present", null, null], [null, null, "DCP (min.3)", null, null, "Present", null, null], [null, null, "Certified Borrow Area (B/A)", null, null, "Present", null, null], ["2", "Concrete works", "Sand tests", null, null, "Present", null, null], [null, null, "Aggregate Tests", null, null, "Present", null, null], [null, null, "Reinforcement tests", null, null, "Present", null, null], [null, null, "Concrete Compressive cube (Load crushing)", null, null, "Present", null, null], [null, null, "Sand tests", null, null, "Present", null, null], ["3", "Asphalt Layer", "Bitumen content", null, null, "Present", null, "OK"], [null, null, "Grading", null, null, "Present", null, null], ["", null, null, "N/A", "OK", null, "OK", null], ["", null, null, null, null, null, null, null], ["Design drawings and specifications were available. The road widths and the drains were the major items checked and the audit findings revealed that they conformed 100% to the design drawings and physical specifications as", null, null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "3.1.6 Assessment of Effectiveness", "page": 44, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 43, "level": 3}}], "page": 44, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "implementation  \n(i) Percentage Material test results on file \n(ii) Percentage conformance of site works to design drawings and physical specifications \n27 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "3.1.6 Assessment of Effectiveness", "page": 44, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 43, "level": 3}}, [{"headings_0": {"content": "3.1.6 Assessment of Effectiveness", "page": 44, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 43, "level": 3}}], [{"headings_0": {"content": "3.1.6 Assessment of Effectiveness", "page": 44, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 43, "level": 3}}], [{"headings_0": {"content": "3.1.6 Assessment of Effectiveness", "page": 44, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 43, "level": 3}}]], "page": 44, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Finding**", null, null, null, null, null, "**Cause**", null, "**Implication**", null, "**Recommendation**", null], ["shown in the table below;", null, null, null, null, null, "", null, "", null, "", null], ["**Items**", "**Chainage**", null, "**Designs and specifications**", null, "**Remarks**", null, "**Reference Field checks/ Remarks** **measurements**  **Carriage**  **width** (m)** **U drain**  **cross**  **section**  **(mm X**  **mm)** Nelson Mandela**", null, null, null, "**% Conformity**"]], "metadata": {"headings": [{"headings_0": {"content": "3.1.6 Assessment of Effectiveness", "page": 44, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 43, "level": 3}}], "page": 45, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11"], "type": "table"}}, {"content": [["**Finding**", null, null, null, null, null, "**Cause**", null, "**Implication**", null, "**Recommendation**", null], ["shown in the table below;", null, null, null, null, null, "", null, "", null, "", null], ["**Items**", "**Chainage**", null, "**Designs and specifications**", null, "**Remarks**", null, "**Reference Field checks/ Remarks** **measurements**  **Carriage**  **width** (m)** **U drain**  **cross**  **section**  **(mm X**  **mm)** Nelson Mandela**", null, null, null, "**% Conformity**"], [null, "**From**", "**To**", "**Carriage width (m)**", "**U drain cross section (Depth X width) (mm X mm)**", null, null, null, null, null, null, null], [null, "**1) Nelson Mandela Road**", null, null, null, null, null, null, null, null, null, ""], ["**d** **r** **a** **i** **n** **c** **r** **o** **s** **s** **s** **e** **c** **t** **i** **o** **n** **a** **l** **w i** **d** **t** **h** **C** **a** **r** **r** **i** **a** **g** **e** **w i** **d** **t** **h** **i** **n** **c** **l** **u** **s** **i** **v** **e** **o** **f** **G** **u** **t** **t** **e** **r** **,** **a** **n** **d** **t** **h** **e** **U**", "0+000", "1+682", "12.70", "900X900", "RHS and LHS", null, "**N** **o** **.** **4** **D** **a** **t** **a** **c** **a** **p** **t** **u** **r** **e** **d** **i** **n** **Q** **u** **a** **r** **t** **e** **r** **l** **y** **p** **r** **o** **g** **r** **e** **s** **s** **r** **e** **p** **o** **r** **t** 12.95 11.98 11.79 9.98 11.84 9.90 7.76", null, "900X900 RHS and LHS", null, "100%"], [null, "**2) Vincent Opiyo Road**", null, null, null, null, null, null, null, "**Vincent Opiyo Road**", null, null], [null, "0+000", "2+539", "11.70", "900X900", "RHS and LHS", null, null, null, "900X900 RHS and LHS", null, "100%"], [null, "**3) Pope John Paul Road**", null, null, null, null, null, null, null, "**Pope John Paul Road**", null, null], [null, "0+000", "1+543", "11.70", "900X900", "RHS and LHS", null, null, null, "900X900 RHS and LHS", null, "100%"], [null, "**4) Onono Road**", null, null, null, null, null, null, null, "**Onono Road**", null, null], [null, "0+000", "0+160", "9.70", "900X900", "RHS and LHS", null, null, null, "900X900 RHS and LHS", null, "100%"], [null, "0+160", "1+014", "11.70", "900X900", "RHS and LHS", null, null, null, "900X900 RHS and LHS", null, "100%"], [null, "**5) Francis Barabanawe road**", null, null, null, null, null, null, null, "**Francis Barabanawe road**", null, null], [null, "0+000", "0+260", "9.70", "900X900", "RHS and LHS", null, null, null, "900X900 RHS and LHS", null, "100%"], [null, "0+260", "0+434", "7.70", "900X900", "RHS and LHS", null, null, null, "900X900 RHS and LHS", null, "100%"], ["**Average**", null, null, null, null, null, null, null, null, null, null, "**100%**"], ["", null, null, null, null, null, null, null, "OK", null, "OK", null], ["", null, null, null, null, null, null, null, null, null, null, null], ["N/A The audit team carried out nondestructive tests on some items of the structure and the results are provided in the table below. The results revealed that all the items checked met the required specifications, which translates", null, null, null, null, null, null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "3.1.6 Assessment of Effectiveness", "page": 44, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 43, "level": 3}}], "page": 45, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11"], "type": "table"}}, {"content": "Road \n(iii) Percentage conformance of Audit Test Results to Specifications \n28 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "3.1.6 Assessment of Effectiveness", "page": 44, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 43, "level": 3}}, [{"headings_0": {"content": "3.1.6 Assessment of Effectiveness", "page": 44, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 43, "level": 3}}], [{"headings_0": {"content": "3.1.6 Assessment of Effectiveness", "page": 44, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 43, "level": 3}}], [{"headings_0": {"content": "3.1.6 Assessment of Effectiveness", "page": 44, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 43, "level": 3}}]], "page": 45, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Finding Cause Implication Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "3.1.6 Assessment of Effectiveness", "page": 44, "level": 2}}], "page": 46, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "into 100% conformance to specifications. \nIn-situ Equipment Auditors  \nProjects Structure or Layer Tested Specification Comment Recommendation Tests /Tools Result \nU- Drain Covers 32.5 25 Passed U- Drain Covers 29.8 25 Passed U- Drain Covers 29.8 25 Passed U- Drain Covers 32.2 25 Passed U- Drain Covers 30.4 25 Passed U- Drain Covers 29.8 25 Passed Onono Road  \nU- Drain Sides 25.0 25 Passed U- Drain Sides 25.0 25 Passed U- Drain Sides 31.0 25 Passed U- Drain Sides 28.6 25 Passed Concrete \nU- Drain Sides 28.0 25 Passed Schmidt  \ncompressive  \nU- Drain Sides 29.8 25 Passed Hammer  \nstrength  \nU- Drain Covers 26.8 25 Passed U- Drain Covers 30.7 25 Passed U- Drain Covers 31.1 25 Passed U- Drain Covers 30.7 25 Passed Francis U- Drain Covers 29.5 25 Passed Barabanawe U- Drain Covers 31.3 25 Passed Road U- Drain Sides 35.1 25 Passed U- Drain Sides 39.0 25 Passed U- Drain Sides 31.9 25 Passed U- Drain Sides 28.6 25 Passed U- Drain Sides 28.0 25 Passed \n29 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "3.1.6 Assessment of Effectiveness", "page": 44, "level": 2}}, [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "3.1.6 Assessment of Effectiveness", "page": 44, "level": 2}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "3.1.6 Assessment of Effectiveness", "page": 44, "level": 2}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "3.1.6 Assessment of Effectiveness", "page": 44, "level": 2}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "3.1.6 Assessment of Effectiveness", "page": 44, "level": 2}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "3.1.6 Assessment of Effectiveness", "page": 44, "level": 2}}]], "page": 46, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Finding Cause Implication Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}], "page": 47, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "U- Drain Sides 29.8 25 Passed U- Drain Covers 44.7 25 Passed U- Drain Covers 35.7 25 Passed U- Drain Covers 34.1 25 Passed Nelson Mandela U- Drain Sides  \n25.3 25 Passed Road U- Drain Sides 28.0 25 Passed U- Drain Sides 28.0 25 Passed U- Drain Sides 25.3 25 Passed U- Drain Sides 26.2 25 Passed U- Drain Covers 42.0 25 Passed U- Drain Covers 40.6 25 Passed Vincent Opiyo U- Drain Covers  \n44.4 25 Passed Road U- Drain Sides 36.7 25 Passed U- Drain Sides 33.2 25 Passed U- Drain Sides 28.6 25 Passed U- Drain Covers 43.3 25 Passed U- Drain Covers 52.1 25 Passed U- Drain Covers 48.9 25 Passed Pope Paul Road  \nU- Drain Sides 42.3 25 Passed U- Drain Sides 37.0 25 Passed U- Drain Sides 43.7 25 Passed Lakana U- Drain Sides 25.0 25 Passed Concrete  \ncompressive Schmidt Odongkara Road U- Drain Sides  \n26.2 25 Passed Hammer  \nstrength Head Wall 37.0 30 Passed Vincent Opiyo Head Wall \n43.0 30 Passed Road (Box Head Wall \n47.1 30 Passed Culvert 1- Wing Wall  \n52.1 30 Passed Outlet) Wing Wall 40.6 30 Passed Wing Wall 37.3 30 Passed Vincent Opiyo Wing Wall \n30 \n40.6 30 Passed \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}, [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}]], "page": 47, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Finding**", null, null, null, "**Cause**", null, null, "**Implication**", null, "**Recommendation**", null], ["", "", "Road (Box Culvert 2- Outlet)", "Wing Wall", null, "37.3", "30", null, "Passed", null, ""], [null, null, null, "Head Wall", null, "39.0", "30", null, "Passed", null, null], [null, null, null, "Wing Wall", null, "43.7", "30", null, "Passed", null, null], [null, null, null, "Wing Wall", null, "28.3", "30", null, "Passed", null, null], [null, null, null, "Wing Wall", null, "36.7", "30", null, "Passed", null, null], [null, null, null, "Wing Wall", null, "35.7", "30", null, "Passed", null, null], ["", null, null, null, "N/A", null, null, "OK", null, "OK", null], ["The Audit Team undertook a field inspection of the construction works on 4 th August 2020 in the presence of the Project Manager and Consultant\u2019s Representative. The Auditor observed that there were no visible defects on the infrastructure.", null, null, null, null, null, null, null, null, null, null], ["**(b) Assessment of the utilization of the**", null, null, null, "N/A", null, null, "OK", null, "OK", null], ["", null, null, null, null, null, null, null, null, null, null], ["The works were still on going and the progress were still very low by audit time so this parameter was not applicable.", null, null, null, null, null, null, null, null, null, null], ["**(c)** Assessment of the fulfillment of environmental**", null, null, null, "N/A", null, null, "OK", null, "OK", null], ["", null, null, null, null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null, null, null, null], ["Review of the project monthly progress reports and quarterly progress reports showed that the contractor submitted an ESMP covering all the environmental, safety, health and social aspects of the project. This was duly approved by the Engineer on 30 th November 2021.", null, null, null, null, null, null, null, null, null, null], ["", null, null, null, "N/A", null, null, "OK", null, "OK", null], ["", null, null, null, null, null, null, null, null, null, null], ["The following table presents the approvals that were required to be obtained by the contractor in compliance with the environmental protection measures.", null, null, null, null, null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}], "page": 48, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10"], "type": "table"}}, {"content": "(iv) Presence of defects from visual observations \ninfrastructure  \n(i) Observed functionality and usage \nand social impact requirements, health and safety  \n(i) Presence of an ESIA/ESMF or environmental screening report \n(ii) Evidence of fulfillment of environmental protection measures \n31 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}, [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}]], "page": 48, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Finding**", null, null, "**Cause**", "**Implication**", null, "**Recommendation**"], ["", null, null, "", "", null, ""], ["**No.**", "**Item**", "**Status**", null, null, "**Remarks (validity)**", null], ["1", "Environment & Social Management Plan (ESMP)", "Approved by the Engineer on 30 th November 2021", null, null, "Till the end of the project", null], ["2", "ESIA for the quarry", "under No. Approved by NEMA on 22 nd April 2022 **NEMA/EIA/16104**", null, null, "Valid for 5 years", null], ["3", "Project brief for the campsite", "Submitted to NEMA on 26 th October 2021 under code **PB4142**", null, null, "Valid for 5 years", null], ["4", "Project brief for the precast yard", "Submitted to NEMA on 3 rd November 2021 under code **PB4143**", null, null, "Valid for 5 years", null], ["5", "Project brief for borrow areas", "Submitted to NEMA 11 th November 2021 under code **PB4151** for borrow pits in Lapeta on", null, null, "Valid for 5 years", null], [null, null, "Submitted NEMA 13 th December 2021 under code **PB4178** for borrow pits in Pukure to  on", null, null, "Valid for 5 years", null], [null, null, "Submitted NEMA 13 th December 2021 under code **PB4184** for borrow pits in Oturuloya to  on", null, null, "Valid for 5 years", null], ["8", "Waste Disposal License", "Acquired a Certificate from Gulu City Council", null, null, "Till the end of the project", null], ["9", "Hazardous Waste License", "Acquired a license to manage waste from NEMA", null, null, "Till the end of the project", null], ["10", "Erosion and Sediment Control Management Plan", "Approved by the Engineer", null, null, "Till the end of the project", null], ["11", "Emergency Response Plan and Procedure For Hazardous Materials.", "Approved by the Engineer", null, null, "Till the end of the project", null], ["The following observations were made; - \uf0d8 Water was sprinkled on the roads during sunny days to suppress dust  \uf0d8 Use of well labeled waste collection bins  \uf0d8 Waste management sensitization of workers  \uf0d8 Ultimate disposal of waste collected from the precast", null, null, "", "", null, ""]], "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}], "page": 49, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "32 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}, [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}]], "page": 49, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["yard to the municipal landfill  \uf0d8 A protected shelter has been constructed for handling of oil related activities and storage of used oil  \uf0d8 Air quality monitoring and level of noise and vibrations monitoring were being undertaken to ensure their quality is within the requirements of World Health Organization (WHO) and National Draft Air Quality Standard  \uf0d8 Domestic waste is collected from the campsite and precast yard and then disposed of at Gulu City Council landfill.", "", "", ""], ["**(iii) Evidence**  **measures**  Review of the project monthly progress reports and quarterly progress reports revealed that social protection measures were the contractor. **fulfillment** protection** adequately  fulfilled **social** being  by **of** of** The following were the measures employed in fulfilling social protection as reported and observed in the field; - \uf0d8 Awareness creation sessions for workers  \uf0d8 There was sensitization  the Coronavirus prevention measures and daily recording of temperature at the gate of workers about \uf0d8 Awareness creation sessions for communities  \uf0d8 Voluntary testing and counselling sessions for HIV/AIDS \uf0d8 Distribution of Condoms.  \uf0d8 The Contractor has maintained 2 waterborne toilets at the campsite and precast yard", "N/A", "OK", "OK"], ["**(iv) Evidence of fulfillment of OSH measures**  \uf0d8 Review of the monthly progress reports and quarterly progress reports revealed that the following OSH measures were undertaken;", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}], "page": 50, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommendation"], "type": "table"}}, {"content": "33 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}, [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}]], "page": 50, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["\uf0d8 Maintenance of Hygiene at the precast yard, offices, and display of HIV/AIDS and COVID-19 awareness information around the office premises  \uf0d8 The contractor issued PPE to all project staff after induction and orientation regarding project activities  \uf0d8 The Contractor maintained hand washing facilities and fumigating of the premises to minimize the risk of spread of Coronavirus  \uf0d8 The Contractor carried out general maintenance of hygiene at the offices by procuring waste bins and recruitment of fulltime cleaners  \uf0d8 The Contractor held a firefighting training at the Campsite, Precast yard and quarry site on 1 st and 3 rd August 2022.  \uf0d8 The Contractor procured and distributed fire extinguishers on all project sites.  \uf0d8 The Contractor held toolbox trainings of workers on safety aspects operational \uf0d8 The Site Clinic at the Main Onono Road Camp Site was \uf0d8 The Contractor made project information signages that were erected on the active project sites to warn, inform and guide road users about the ongoing road works. During field inspection, works were on-going on Nelson Mandela Road and the Auditor observed that workers were fully furnished with PPE\u2019s. The Auditor observed that safety measures such as road signage and warning tapes were all in place. The photos below are evidence of fulfillment of OSH measures ate site", "N/A", "OK", "OK"]], "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}], "page": 51, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommendation"], "type": "table"}}, {"content": "34 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}, [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 46, "level": 3}}]], "page": 51, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Finding Cause Implication Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}], "page": 52, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Warning tapes on Lakana Odongkara road  \nSpeed regulation signage and flagman to ensure safety at site \n35 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program \n3.2", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}, [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 47, "level": 3}}]], "page": 52, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Project Title: Rehabilitation to Bitumen standard of Ogwok Oyaro Road", "metadata": {"headings": [{"headings_0": {"content": "Project Title: Rehabilitation to Bitumen standard of Ogwok Oyaro Road", "page": 53, "level": 2}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 52, "level": 3}}], "page": 53, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "3.2.1 Contract details", "metadata": {"headings": [{"headings_0": {"content": "3.2.1 Contract details", "page": 53, "level": 1}}, {"headings_1": {"content": "Project Title: Rehabilitation to Bitumen standard of Ogwok Oyaro Road", "page": 53, "level": 2}}], "page": 53, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The project details are presented in the table below:", "metadata": {"headings": [{"headings_0": {"content": "The project details are presented in the table below:", "page": 53, "level": 2}}, {"headings_1": {"content": "3.2.1 Contract details", "page": 53, "level": 1}}], "page": 53, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Table10:Projectdetails", "metadata": {"headings": [{"headings_0": {"content": "The project details are presented in the table below:", "page": 53, "level": 2}}, {"headings_1": {"content": "3.2.1 Contract details", "page": 53, "level": 1}}], "page": 53, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Procurement Reference No.**", "Gulu754/Wrks/2020/2021/00009"], ["**Project Manager**", "The City Engineer Gulu"], ["**Funding**", "URF"], ["**Implementation mode**", "Contracted"], ["**Contract Criteria**", "Admeasurements Contract"], ["**Contract signing**", "28 th May 2021"], ["**Commencement date**", "08 th June 2021"], ["**Intended completion date**", "06 th October 2021"], ["**Actual completion date**", "09 th August, 2021"], ["**Original contract period**", "Four (4) months"], ["**Original contract amount**", "UGX 295,884,552 (VAT Inclusive)"], ["**Addendum No. 1**", "UGX 29,270,779"], ["**Revised Contract sum**", "UGX 325,155,331(VAT Inclusive)"], ["**Actual implementation cost**", "UGX 330,477,709.00 (VAT inclusive)"], ["**Defects Liability Period**", "365days"]], "metadata": {"headings": [{"headings_0": {"content": "The project details are presented in the table below:", "page": 53, "level": 2}}, {"headings_1": {"content": "3.2.1 Contract details", "page": 53, "level": 1}}], "page": 53, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Project Name", "Rehabilitation to Bitumen standard of Ogwok Oyaro Road"], "type": "table"}}, {"content": "3.2.2 Scope of Works", "metadata": {"headings": [{"headings_0": {"content": "3.2.2 Scope of Works", "page": 53, "level": 2}}, {"headings_1": {"content": "The project details are presented in the table below:", "page": 53, "level": 2}}], "page": 53, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The scope of the works included;", "metadata": {"headings": [{"headings_0": {"content": "3.2.2 Scope of Works", "page": 53, "level": 2}}, {"headings_1": {"content": "The project details are presented in the table below:", "page": 53, "level": 2}}], "page": 53, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "- Drainage;\n- Earthworks and pavement layers.\n- Double surface dressing and seals;\n- Ancillary works;", "metadata": {"headings": [{"headings_0": {"content": "3.2.2 Scope of Works", "page": 53, "level": 2}}, {"headings_1": {"content": "The project details are presented in the table below:", "page": 53, "level": 2}}], "page": 53, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "3.2.3 Status of the project at the time of audit", "metadata": {"headings": [{"headings_0": {"content": "3.2.3 Status of the project at the time of audit", "page": 53, "level": 2}}, {"headings_1": {"content": "3.2.2 Scope of Works", "page": 53, "level": 2}}], "page": 53, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "At the time of audit (2 nd. August, 2022), works execution had been completed. \n36 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "3.2.3 Status of the project at the time of audit", "page": 53, "level": 2}}, {"headings_1": {"content": "3.2.2 Scope of Works", "page": 53, "level": 2}}, [{"headings_0": {"content": "3.2.3 Status of the project at the time of audit", "page": 53, "level": 2}}, {"headings_1": {"content": "3.2.2 Scope of Works", "page": 53, "level": 2}}], [{"headings_0": {"content": "3.2.3 Status of the project at the time of audit", "page": 53, "level": 2}}, {"headings_1": {"content": "3.2.2 Scope of Works", "page": 53, "level": 2}}]], "page": 53, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Ogwok Oyaro Road-complete", "metadata": {"headings": [{"headings_0": {"content": "Ogwok Oyaro Road-complete", "page": 54, "level": 2}}, {"headings_1": {"content": "3.2.3 Status of the project at the time of audit", "page": 53, "level": 2}}], "page": 54, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "37 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Ogwok Oyaro Road-complete", "page": 54, "level": 2}}, {"headings_1": {"content": "3.2.3 Status of the project at the time of audit", "page": 53, "level": 2}}, [{"headings_0": {"content": "Ogwok Oyaro Road-complete", "page": 54, "level": 2}}, {"headings_1": {"content": "3.2.3 Status of the project at the time of audit", "page": 53, "level": 2}}]], "page": 54, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "3.2.4 Assessment of Economy", "metadata": {"headings": [{"headings_0": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}, {"headings_1": {"content": "Ogwok Oyaro Road-complete", "page": 54, "level": 2}}], "page": 55, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The score on economy was N/A out of 30.0. \nA review was made of the Engineer\u2019s estimates, contractors\u2019 rates and cost per square meter of the infrastructure for all the URF contracted projects in the cities/Municipalities. It was noted that this project was the only one in the sub cluster, which rendered the audit team unable to make a comparison of the price difference between similar quality and quantity of works as per as per Engineer\u2019s estimates, contractor\u2019s rates and project unit cost per square meter across cities/Municipalities. Thus Economy assessment was not applicable.", "metadata": {"headings": [{"headings_0": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}, {"headings_1": {"content": "Ogwok Oyaro Road-complete", "page": 54, "level": 2}}, [{"headings_0": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}, {"headings_1": {"content": "Ogwok Oyaro Road-complete", "page": 54, "level": 2}}]], "page": 55, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "3.2.5 Assessment of Efficiency", "metadata": {"headings": [{"headings_0": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, {"headings_1": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}], "page": 55, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The score on efficiency was 30.33 out of 35 as detailed below.", "metadata": {"headings": [{"headings_0": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, {"headings_1": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}], "page": 55, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**(a)** Assessment of progress of works against time** **(i) Assessment of physical progress lag basing on initial** **work Programme**  A programme of works was not available. However the commencement date was 10 days after contract signing on 28 th May 2021 as per SCC 1.1(ee). The actual start date was 8 th June 2021 and project duration was four months as per progress  June 2021 implying an expected completion date of 6 th October 2021. The auditor noted that completion certificate was issued on 9 th August 2021 and therefore physical progress of 100% was achieved before the intended completion date thus no physical progress lag report of", "N/A", "N/A", "OK"], ["**(ii) Assessment of physical progress lag basing on revised** **work Programme**  The works were completed within the original frame. time", "N/A", "N/A", "OK"], ["**Assessment of the existence and effectiveness of controls for certification and payment of** **(b)** internal executed works**", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, {"headings_1": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}], "page": 55, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommenda tion"], "type": "table"}}, {"content": "38 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program documents", "metadata": {"headings": [{"headings_0": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, {"headings_1": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}, [{"headings_0": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, {"headings_1": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}]], "page": 55, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Finding** Cause**", null, null, null, null, "**Implication**", null, "**Recommenda tion**"], ["**(i) Presence of detailed payment supporting**", null, null, null, null, "N/A", null, "OK"], ["N/A Clause 17(4) of the PPDA (contracts) regulations of 2014 requires that the actual works done are measured during the performance of a contract and finally reconciled on effecting payments. The review of  interim payment certificates showed that detailed measurement sheets and corresponding RFIs were not attached to the payment certificates the latest", null, null, null, null, null, null, null], ["**Payment above certified amounts**  All payments made to the contractor were consistent with the certified amounts as shown in the table below: **(ii)** N/A", null, null, null, null, "OK", null, "OK"], ["", null, null, null, null, null, null, null], ["**S/N o**", "**Type of Payment**", "**Certified Amount (UGX)** **Paid Amount (UGX)**", null, "**Payment above certified amounts**", null, "**Remarks**", null], ["1", "IPC No: 1", "158,903,554.00", "158,903,554.00", "None", null, "OK", null], ["2", "IPC No: 2", "170,213,671.00  170,213,671.00", null, "None", null, "OK", null], ["3", "Retention Payment Certificate", "1,360,484.00  1,360,484.00", null, "None", null, "OK", null], ["**(iii) Percentage of overpayment (as a result of**", null, null, null, null, "NA", null, "NA"], ["", null, null, null, null, null, null, null], ["The audit team carried out physical measurements of the quantities of executed works that were compared with the quantities that were certified for payment. No overpayment was recorded as shown in the table below NA", null, null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, {"headings_1": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}], "page": 56, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "variance between audit values and certified works) to the certified value of works \n39 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, {"headings_1": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}, [{"headings_0": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, {"headings_1": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}], [{"headings_0": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, {"headings_1": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}]], "page": 56, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Finding**", null, null, null, null, null, null, null, "**Cause**", null, null, "**Implication**", null, null, null, "**Recommenda tion**", null, ""], ["", null, null, null, null, null, null, null, null, null, null, null, null, null, null, null, null, null], ["**Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified value the works (10 Marks)**", null, null, null, null, null, null, null, null, null, null, null, null, null, null, null, null, "**of**"]], "metadata": {"headings": [{"headings_0": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, {"headings_1": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}], "page": 57, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17"], "type": "table"}}, {"content": [["**Finding**", null, null, null, null, null, null, null, "**Cause**", null, null, "**Implication**", null, null, null, "**Recommenda tion**", null, ""], ["", null, null, null, null, null, null, null, null, null, null, null, null, null, null, null, null, null], ["**Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified value the works (10 Marks)**", null, null, null, null, null, null, null, null, null, null, null, null, null, null, null, null, "**of**"], ["**Item Checked**", null, "**Unit**", "**Planned quantity**", "**Rate (UGX)**", null, "**Payment quantity** **Audit Quantity**", null, null, "**Diff. between Audit & Paid Quantities**", null, null, null, "**Amount Over Paid**", null, null, "**Remarks**", ""], ["Regulatory signs", null, "No", "2", "300,000", null, "2  2", null, null, "0", null, null, null, "0.00", null, null, "OK", ""], ["Culverts", null, "Lm", "12", "400,000", null, "12 replaced with", null, null, "0", null, null, null, "0.00", null, null, "OK", ""], ["", null, null, null, null, null, "**Total Overpayment:**", null, null, null, null, null, null, "**0.00**", null, null, "", ""], [null, null, null, null, null, null, "**Total Payment (Final Contract Amount):**", null, null, null, null, null, null, "**330,477,709.0**", null, null, "", ""], [null, null, null, null, null, null, "**Percentage overpayment**", null, null, null, null, null, null, "**0.00 0**", null, null, "OK", ""], ["**(iv)**  **Timeliness in Payments of IPCs**  Clause 49 of the PPDA regulations  that payments to contractor be made within 30 days of receipt of request for payment. The Auditor observed that the contractor was paid on time as shown in the table below. requires", null, null, null, null, null, null, null, "NA", null, null, "NA", null, null, null, "NA", null, ""], ["", null, null, null, null, null, null, null, null, null, null, null, null, null, null, null, null, null], ["**S/N o**", "**Type of Payment**", null, null, null, "**Date Certified**", null, "**Expected latest date of payment**", null, null, "**Date of Payment**", null, "**Delay in paymen t**", null, "**Remarks**", null, null, null], ["**1**", "IPC NO:1", null, null, null, "16 th. June, 2021", null, "17 th July, 2021", null, null, "23 th June, 2021", null, "None", null, "OK", null, null, null], ["**2**", "IPC NO:2", null, null, null, "18 th. June, 2021", null, "18 th July, 2021", null, null, "28 th June, 2021", null, "None", null, "OK", null, null, null], ["**3**", "Retention", null, null, null, "03 rd April, 2021", null, "03 rd May, 2021", null, null, "13 th June, 2021", null, "", null, "", null, null, null], ["", null, null, null, null, null, null, null, null, null, null, null, null, null, null, null, null, null], ["Weagreewiththisfinding.ThiseventoccurredatthetimewhentheQ2fundingwasexhausted.Theentitymadepaymentassoonas Q3fundingwasreleasedtowardstheendofthequarter.", null, null, null, null, null, null, null, null, null, null, null, null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, {"headings_1": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}], "page": 57, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17"], "type": "table"}}, {"content": "900mm U- \nManagementResponse  \n40 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, {"headings_1": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}, [{"headings_0": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, {"headings_1": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}], [{"headings_0": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, {"headings_1": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}]], "page": 57, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Auditor\u2019s Remarks**  There was no evidence provided to support the management response.", null, null, null, null], ["**(c) Review of Contract Supervision and Monitoring Arrangements Review of Contract Supervision and** **Monitoring Arrangements** (i) Percentage of quality progress reports prepared** least Clause 53 (3) (g) of PPDA regulations of 2014, requires the Contract Manager to prepare monthly progress reports. The project execution took about two (2) months implying that at  two (2) monthly progress reports would be expected. Review of the project management file revealed that only one project monthly progress report for June was available The quality was not satisfactory as it lacked among other key information like quality control, financial progress, time progress and weather records. Therefore implying that 0% quality progress reports were prepared.", "Little attention is accorded to preparing quality  that cover aspects of project management reports all", "Failure to prepare quality  progress reports  deny stakeholders  to make information on some key aspects of the project.", "Accounting should a project The  officer  develop  standard  progress  reporting format detailing  all aspects of project management", null], ["**ManagementResponse**  Weagreewiththisfinding,TheSiteprogressreportswereinthe procurementfile during thetimeofaudit.Pleasefindattached progressreportforMonthofJune2021andcompletionreportforJuly2021.(theprojectwasexecutedin2Months).", null, null, null, null], ["**Auditor\u2019s Remarks**  Management response is noted. However, the submitted reports were of poor quality.", null, null, null, null], ["**(ii) Presence of minutes of site meetings**  It is a good project management practice to hold site meetings usually on a monthly basis to discuss issues pertaining to project execution and progress. The project was executed for over a period of two (2) months implying that at least two (2) site meeting records were expected on file. Review of the project management file indicated that two site meeting records each dated 24 th June 2021 and 20 th July 2021 were prepared.", "N/A", "N/A", null, "N/A"], ["**(iii) Percentage of approved supervising personnel on site**", "N/A", "OK", null, "OK"]], "metadata": {"headings": [{"headings_0": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, {"headings_1": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}], "page": 58, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "None", "Recommenda tion"], "type": "table"}}, {"content": "41 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, {"headings_1": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}, [{"headings_0": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, {"headings_1": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}]], "page": 58, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["to appoint a Contract Manager Clause 52 of PPDA regulations of 2014 requires the Accounting Officer to manage the contract. Review of the project management file revealed that City engineer was duly appointed as the contract supervisor by the Town Clerk vide letter dated 10 th May 2021, representing 100% approved supervising personnel.", "", "", ""], ["", "N/A", "OK", "OK"], ["At the time of audit, the works had been completed thus no equipment was expected on site. Review of the progress report for July 2021 revealed that the contractor mobilized adequate equipment to deliver the project.", null, null, null], ["", "poor management contract", "Risk of handover of infrastructure with un attended defects hence faster deterioration and early  infrastructure failure.", "the and The Accounting Officer should always that the project manager inspects  works  issues substantial completion certificate accompanied with a detailed snag  list. Copies should always be put on the project management file"], ["", null, null, null], ["", null, null, null], ["The Auditor noted that a completion certificate was issued on 9 th August 2021. However, the certificate lacked key information such as snag list.", null, null, null], ["**ManagementResponse** Weagreewiththisfinding.Snaglistwerehoweverissuedduringthedefectedliabilityperiod(attached)andtheywererectifiedbythe contractor.Managementhasnotedtherecommendationforfutureimprovements.", null, null, null], ["", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, {"headings_1": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}], "page": 59, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommenda tion"], "type": "table"}}, {"content": "(iv) Percentage of approved equipment on site", "metadata": {"headings": [{"headings_0": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, {"headings_1": {"content": "3.2.4 Assessment of Economy", "page": 55, "level": 2}}], "page": 59, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "(d) Review of Contract Supervision and Monitoring Arrangements during project closure", "metadata": {"headings": [{"headings_0": {"content": "(d) Review of Contract Supervision and Monitoring Arrangements during project closure", "page": 59, "level": 3}}, {"headings_1": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}], "page": 59, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "(i) Presence of detailed certificate of completion \n42 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "(d) Review of Contract Supervision and Monitoring Arrangements during project closure", "page": 59, "level": 3}}, {"headings_1": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, [{"headings_0": {"content": "(d) Review of Contract Supervision and Monitoring Arrangements during project closure", "page": 59, "level": 3}}, {"headings_1": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}], [{"headings_0": {"content": "(d) Review of Contract Supervision and Monitoring Arrangements during project closure", "page": 59, "level": 3}}, {"headings_1": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}]], "page": 59, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Auditor\u2019s Remark**  Okay. Management should note that snag list is an important part of the certificate of substantial completion as a basis to inform the contractor of which defects to start addressing at the start of the defects liability period.", null, null, null], ["**(ii) Presence of As-built drawings and Maintenance** **Manuals**  It was stated in SCC 58.1 that As-built drawings were not required and so they were not prepared.", "Due to poor project formulation", "This denies the Entity information required to make  informed decisions  regarding future improvements thereby making future works hard and expensive", "are The Accounting Officer should make sure that As-built drawings always prepared and duly approved at  every project completion"], ["**ManagementResponse** Weagreewiththisfinding,Managementhasnotedtherecommendationforfutureimprovements.", null, null, null], ["**Auditor\u2019s Remark**  Management\u2019s response is noted and their pledge shall form a check point in the subsequent audit exercise.", null, null, null], ["**(iii)** Percentage of DLP progress / monitoring reports** The defects liability period was 365days as per GCC 35.1 and therefore 12 monthly progress/monitoring reports were expected. Reviewing the project management file, the Auditor observed that DLP progress/monitoring reports were not available", "Possibly due to poor project management", "Failure to prepare DLP progress/monitoring reports could result in missed opportunity to identify  defects development  and rectifying them at the earliest  opportunity besides making it hard for stakeholders to make  informed decisions  regarding", "The accounting officer should ensure that DL monitoring and progress reports  always prepared are"]], "metadata": {"headings": [{"headings_0": {"content": "(d) Review of Contract Supervision and Monitoring Arrangements during project closure", "page": 59, "level": 3}}, {"headings_1": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}], "page": 60, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommenda tion"], "type": "table"}}, {"content": "43 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "(d) Review of Contract Supervision and Monitoring Arrangements during project closure", "page": 59, "level": 3}}, {"headings_1": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, [{"headings_0": {"content": "(d) Review of Contract Supervision and Monitoring Arrangements during project closure", "page": 59, "level": 3}}, {"headings_1": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}]], "page": 60, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["project closure", "", null, null], ["**ManagementResponse**  We agree with this finding. Snag list were however generated during the defected liability period and they were rectified by the contractor.Managementhasnotedtherecommendationforfutureimprovements.", null, null, null], ["**Auditor\u2019s Remark**  The auditor did not receive the DLP monitoring report for verification.", null, null, null], ["**(iv)Presence of Defects Liability Certificate**  Review of the project management file revealed that a Defects Liability Certificate was not available", "Poor management project", "Failure to prepare relevant  project documentations might lead  stakeholders taking  decisions premised on wrong assumptions to", "The Accounting Officer should always ensure that a robust records management system  existent is"], ["**ManagementResponse** Weagreewiththisfinding,TheCertificatewasintheprocurementfileduringthetimeofaudit.Thiscertificatenowavailableand attached.", null, null, null], ["**Auditor\u2019s Remark**  The auditor did not receive this document for verification.", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "(d) Review of Contract Supervision and Monitoring Arrangements during project closure", "page": 59, "level": 3}}, {"headings_1": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}], "page": 61, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommenda tion"], "type": "table"}}, {"content": "44 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "(d) Review of Contract Supervision and Monitoring Arrangements during project closure", "page": 59, "level": 3}}, {"headings_1": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}, [{"headings_0": {"content": "(d) Review of Contract Supervision and Monitoring Arrangements during project closure", "page": 59, "level": 3}}, {"headings_1": {"content": "3.2.5 Assessment of Efficiency", "page": 55, "level": 2}}]], "page": 61, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "3.2.6 Assessment of Effectiveness", "metadata": {"headings": [{"headings_0": {"content": "3.2.6 Assessment of Effectiveness", "page": 62, "level": 1}}, {"headings_1": {"content": "(d) Review of Contract Supervision and Monitoring Arrangements during project closure", "page": 59, "level": 3}}], "page": 62, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The score on effectiveness was 28 out of 35 as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "3.2.6 Assessment of Effectiveness", "page": 62, "level": 1}}, {"headings_1": {"content": "(d) Review of Contract Supervision and Monitoring Arrangements during project closure", "page": 59, "level": 3}}], "page": 62, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Finding**", null, null, "**Cause**", null, "**Implication**", null, null, "**Recommendation**", null, null], ["**(a) Assessment of the quality of works**", null, null, "NA", null, "NA", null, null, "NA", null, null], ["the project management **(i) Percentage of material test results on file** Review of file revealed that the entity carried out material testing for this project with a total percentage translating into 100% material test results on file as shown in the table below", null, null, null, null, null, null, null, null, null, null], ["**S/N o**", "**Material/Layer/Pr oduct**", "**Tests Expected**", null, "**Tests results on file**", null, "**Expected tests coded**", "", null, "", ""], ["1", "Roads", "Borrow Pit/Area tests", null, "Present", null, "1", "", null, "", ""], [null, null, "Culvert tests (manufacturer's certificate)", null, "Present", null, "1", "", null, null, null], [null, null, "Sand", null, "Present", null, "1", "", null, null, null], ["", null, null, null, null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null, null, null, null], ["**(ii) Percentage of conformance of site works to design drawings and physical** **specifications**  Design drawings and Physical specifications were not available on the project management file; however, the road width was checked and found to conform 100% to the strip maps provided", null, null, "NA", null, "NA", null, null, "NA", null, null], ["**(iii) Percentage conformance of audit test** **results to specifications**  The audit team carried out non-destructive tests on some items of the structure and the results are enclosed in the table below. The results revealed that all  the required specifications. into 100% the items checked met This translated", null, null, "N/A", null, "N/A", null, null, "N/A", null, null]], "metadata": {"headings": [{"headings_0": {"content": "3.2.6 Assessment of Effectiveness", "page": 62, "level": 1}}, {"headings_1": {"content": "(d) Review of Contract Supervision and Monitoring Arrangements during project closure", "page": 59, "level": 3}}], "page": 62, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10"], "type": "table"}}, {"content": "under implementation \n45 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "3.2.6 Assessment of Effectiveness", "page": 62, "level": 1}}, {"headings_1": {"content": "(d) Review of Contract Supervision and Monitoring Arrangements during project closure", "page": 59, "level": 3}}, [{"headings_0": {"content": "3.2.6 Assessment of Effectiveness", "page": 62, "level": 1}}, {"headings_1": {"content": "(d) Review of Contract Supervision and Monitoring Arrangements during project closure", "page": 59, "level": 3}}], [{"headings_0": {"content": "3.2.6 Assessment of Effectiveness", "page": 62, "level": 1}}, {"headings_1": {"content": "(d) Review of Contract Supervision and Monitoring Arrangements during project closure", "page": 59, "level": 3}}]], "page": 62, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Finding Cause Implication Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 63, "level": 3}}, {"headings_1": {"content": "3.2.6 Assessment of Effectiveness", "page": 62, "level": 1}}], "page": 63, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "conformance to specifications  \nManagemen Auditors Specificatio  \nIn-situ Equipment Projects Structure or Layer t\u2019s Result n Comme Recommendat Tests /Tools Tested nt ion (mm) CBR (mm) CBR (mm) CBR  \nUpgrading of DCP at 0+050 LHS  \nNot Availed 150 75 150 30 Passed  \nDynamic Results passed DCP layer Cone Ogwok \u2013 DCP at 3+000 RHS  \nNot Availed 150 45 150 30 Passed and are all thickness Penetrometer Oyaro road DCP at 6+380 CL  \nNot Availed 150 38 150 30 Passed acceptable. (0.34km)  \n(iv) Presence of defects from visual  \nobservations  \nThe Auditors inspected the works on 2 nd Due  \nto  \npoor Use of poor quality materials The Accounting officer August 2022 in the presence of Engineering workmanship and poor calls for high costs of should ensure that the Staff from City Engineer\u2019s Office Gulu. The quality materials  \nworks were complete at the time of audit and  \nmajor visible defects were observed on the  \ninfrastructure as indicated in the photo below \nBleeding of Asphalt at Ch. 0+100 \n46 \ninfrastructure maintenance observed defects are rectified. \nPot holes at Ch. 0+334 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 63, "level": 3}}, {"headings_1": {"content": "3.2.6 Assessment of Effectiveness", "page": 62, "level": 1}}, [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 63, "level": 3}}, {"headings_1": {"content": "3.2.6 Assessment of Effectiveness", "page": 62, "level": 1}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 63, "level": 3}}, {"headings_1": {"content": "3.2.6 Assessment of Effectiveness", "page": 62, "level": 1}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 63, "level": 3}}, {"headings_1": {"content": "3.2.6 Assessment of Effectiveness", "page": 62, "level": 1}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 63, "level": 3}}, {"headings_1": {"content": "3.2.6 Assessment of Effectiveness", "page": 62, "level": 1}}], [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 63, "level": 3}}, {"headings_1": {"content": "3.2.6 Assessment of Effectiveness", "page": 62, "level": 1}}]], "page": 63, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Finding Cause Implication Recommendation**", null, null, null], ["**ManagementResponse** Managementagreeswithsomeofthefindingssuchasthenone-structuraldefectsatCh.0+100,howevertheobserveddefectatch.0+334 f  a  l l soutsidethescopeofthisprojectandwasnotpartoftheroadworks.Thescopeofthisprojectisfromch.0+00toch.0+320. ManagementshallensurethatconsistentmonitoringandmaintenanceregimeprogramismaintainedonallCityroadinfrastructure.", null, null, null], ["**Auditor\u2019s Remark**  Noted follow up shall be made to check for the performance of the infrastructure.", null, null, null], ["**(b)**  **infrastructure** (i) Observed functionality and usage** **Assessment of the utilization of the** At the time of audit, the works had been completed. The road was open to traffic but with reduced functionality due to the above observed defects", "Failure to arrest defects at earlier stages", "High cost of utilization and maintenance  the infrastructure inevitable of", "The Accounting officer should  that functionality  not affected  the observed defects. ensure is by"], ["**ManagementResponse** ManagementshallensurethatconsistentmonitoringandmaintenanceregimeprogramismaintainedonallCityroadinfrastructure.", null, null, null], ["**Auditor\u2019s Remark**  Noted follow up shall be made to check for the performance of the infrastructure.", null, null, null], ["**(c)**  **environmental** requirements, health and safety (i) Presence** **Assessment of and** **fulfillment of impact** **ESIA/ESMF** **social** **the** **of an or** the time of audit, **environmental screening report**  At  the works had been completed. evidence that environmental screening was undertaken on this project There was", "N/A", "OK", "OK"], ["**(ii) Evidence of fulfillment of Environmental** **Protection Measures**  At the time of audit, the works had been completed. On the project management  an environmental and social management plan the Auditor review of  file  found", "N/A", "OK", "OK"]], "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 63, "level": 3}}, {"headings_1": {"content": "3.2.6 Assessment of Effectiveness", "page": 62, "level": 1}}], "page": 64, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "47 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 63, "level": 3}}, {"headings_1": {"content": "3.2.6 Assessment of Effectiveness", "page": 62, "level": 1}}, [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 63, "level": 3}}, {"headings_1": {"content": "3.2.6 Assessment of Effectiveness", "page": 62, "level": 1}}]], "page": 64, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["into which was captured the environmental protection measures such as planting trees, removal of debris, leveling and landscaping.", "", "", ""], ["**(iii) Evidence of fulfillment of Social** **Protection measures**  The Auditor was availed the environmental and social management plan into which was captured the social protection measures such as sensitization including employing women and old persons", "N/A", "OK", "OK"], ["**(iv) Evidence of fulfillment of OSH measures** on At the time of audit, the works had been completed. However, reviewing the progress report of June, the Auditor found information regarding of OSH measures  project implementation such as provision of personal protective equipment like hard cover boots, reflector jackets, gloves and helmets fulfillment undertaken during", "N/A", "OK", "OK"]], "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 63, "level": 3}}, {"headings_1": {"content": "3.2.6 Assessment of Effectiveness", "page": 62, "level": 1}}], "page": 65, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommendation"], "type": "table"}}, {"content": "48 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 63, "level": 3}}, {"headings_1": {"content": "3.2.6 Assessment of Effectiveness", "page": 62, "level": 1}}, [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 63, "level": 3}}, {"headings_1": {"content": "3.2.6 Assessment of Effectiveness", "page": 62, "level": 1}}]], "page": 65, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "3.3 Project Title: Construction of one Block of Two unit staff house at Holy Rosary Primary School", "metadata": {"headings": [{"headings_0": {"content": "3.3 Project Title: Construction of one Block of Two unit staff house at Holy Rosary Primary School", "page": 66, "level": 2}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 63, "level": 3}}], "page": 66, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "3.3.1 Contract Details", "metadata": {"headings": [{"headings_0": {"content": "3.3.1 Contract Details", "page": 66, "level": 2}}, {"headings_1": {"content": "3.3 Project Title: Construction of one Block of Two unit staff house at Holy Rosary Primary School", "page": 66, "level": 2}}], "page": 66, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The project details are presented in the table below.", "metadata": {"headings": [{"headings_0": {"content": "The project details are presented in the table below.", "page": 66, "level": 2}}, {"headings_1": {"content": "3.3.1 Contract Details", "page": 66, "level": 2}}], "page": 66, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Table11:Projectdetails", "metadata": {"headings": [{"headings_0": {"content": "The project details are presented in the table below.", "page": 66, "level": 2}}, {"headings_1": {"content": "3.3.1 Contract Details", "page": 66, "level": 2}}], "page": 66, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Procurement Reference No.**", "GULU754/Wrks/20-21/00003"], ["**Contract Project Manager**", "The City Engineer"], ["**Client**", "Gulu City Council"], ["**Contractor**", "TOPSTAR CO. LTD P.O Box 326, Gulu Plot 98, Acholi road"], ["**Contract criteria**", "Admeasurement"], ["**Funding**", "SFG"], ["**Implementation mode**", "Contracted"], ["**Contract signing**", "24 th February 2021"], ["**Commencement date**", "1 st March 2021"], ["**Intended completion date**", "28 th June 2021"], ["**Original contract period**", "120 days"], ["**Actual completion date**", "Not availed"], ["**Original contract sum**", "UGX 80,521,700 (VAT Inclusive)"], ["**Defects Liability Period**", "180 days"], ["**Actual** **cost** **implementation**", "Not clear"], ["**Physical** **reported** **Progress**", "100% complete"]], "metadata": {"headings": [{"headings_0": {"content": "The project details are presented in the table below.", "page": 66, "level": 2}}, {"headings_1": {"content": "3.3.1 Contract Details", "page": 66, "level": 2}}], "page": 66, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Project Name", "Construction of one Block of Two unit staff house at Holy Rosary Primary School."], "type": "table"}}, {"content": "3.3.2 Scope of Works", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Scope of Works", "page": 66, "level": 2}}, {"headings_1": {"content": "The project details are presented in the table below.", "page": 66, "level": 2}}], "page": 66, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The scope of the works included;", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Scope of Works", "page": 66, "level": 2}}, {"headings_1": {"content": "The project details are presented in the table below.", "page": 66, "level": 2}}], "page": 66, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "\uf0b7 Substructure;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Substructure;", "page": 66, "level": 1}}, {"headings_1": {"content": "3.3.2 Scope of Works", "page": 66, "level": 2}}], "page": 66, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "- Walling and building frames;\n- Roof structure and finishes;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Substructure;", "page": 66, "level": 1}}, {"headings_1": {"content": "3.3.2 Scope of Works", "page": 66, "level": 2}}], "page": 66, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program \n2 Unit staff house at Holy Rosary-complete", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Substructure;", "page": 66, "level": 1}}, {"headings_1": {"content": "3.3.2 Scope of Works", "page": 66, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Substructure;", "page": 66, "level": 1}}, {"headings_1": {"content": "3.3.2 Scope of Works", "page": 66, "level": 2}}]], "page": 67, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "3.3.4 Assessment of Economy", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Assessment of Economy", "page": 67, "level": 2}}, {"headings_1": {"content": "\uf0b7 Substructure;", "page": 66, "level": 1}}], "page": 67, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The score on economy was 9.35 out of 30.0 as detailed below:", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Assessment of Economy", "page": 67, "level": 2}}, {"headings_1": {"content": "\uf0b7 Substructure;", "page": 66, "level": 1}}], "page": 67, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "(i) Comparison of unit project item costs as per Engineers estimates", "metadata": {"headings": [{"headings_0": {"content": "(i) Comparison of unit project item costs as per Engineers estimates", "page": 67, "level": 2}}, {"headings_1": {"content": "3.3.4 Assessment of Economy", "page": 67, "level": 2}}], "page": 67, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "A comparison was made of the Engineer\u2019s estimates for the project and the lowest rates for the 5 selected items among Municipalities. The results of the assessment are presented in the table below: \nTable12:ComparisonofEngineersestimatesacrossCities/Municipalities", "metadata": {"headings": [{"headings_0": {"content": "(i) Comparison of unit project item costs as per Engineers estimates", "page": 67, "level": 2}}, {"headings_1": {"content": "3.3.4 Assessment of Economy", "page": 67, "level": 2}}, [{"headings_0": {"content": "(i) Comparison of unit project item costs as per Engineers estimates", "page": 67, "level": 2}}, {"headings_1": {"content": "3.3.4 Assessment of Economy", "page": 67, "level": 2}}]], "page": 67, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Bill item Unit City's Lowest rate Max Project Proportion of", "metadata": {"headings": [{"headings_0": {"content": "Bill item Unit City's Lowest rate Max Project Proportion of", "page": 67, "level": 2}}, {"headings_1": {"content": "(i) Comparison of unit project item costs as per Engineers estimates", "page": 67, "level": 2}}], "page": 67, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Eng. within the score score the City's Eng. est. cluster (Fm) (1*Fm/F (1*Fm/F) est. rate to the", "metadata": {"headings": [{"headings_0": {"content": "Eng. within the score score the City's Eng. est. cluster (Fm) (1*Fm/F (1*Fm/F) est. rate to the", "page": 67, "level": 2}}, {"headings_1": {"content": "Bill item Unit City's Lowest rate Max Project Proportion of", "page": 67, "level": 2}}], "page": 67, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "rate UGX m)", "metadata": {"headings": [{"headings_0": {"content": "Eng. within the score score the City's Eng. est. cluster (Fm) (1*Fm/F (1*Fm/F) est. rate to the", "page": 67, "level": 2}}, {"headings_1": {"content": "Bill item Unit City's Lowest rate Max Project Proportion of", "page": 67, "level": 2}}], "page": 67, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "lowest in the (F) cluster (1+(F- (UGX) Fm)/Fm)", "metadata": {"headings": [{"headings_0": {"content": "lowest in the (F) cluster (1+(F- (UGX) Fm)/Fm)", "page": 67, "level": 2}}, {"headings_1": {"content": "Eng. within the score score the City's Eng. est. cluster (Fm) (1*Fm/F (1*Fm/F) est. rate to the", "page": 67, "level": 2}}], "page": 67, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Roofing sheets M 2 32000 25,000 1.00 0.78 1.28 G-28  \nInternal Plaster M 2 9,000 6,000 1.00 0.67 1.50 230mm walling M 2 32,000 32,000 1.00 1.00 1.00 Roofing Timber M 7,000 3,500 1.00 0.50 2.00 100\u00d750mm  \nReinforced M 3 450,000 350,000 1.00 0.78 1.29 Concrete \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program \nwhichhastobedonefromKampalacontinuestoaffecttheratesforworksinGulu C  \ni", "metadata": {"headings": [{"headings_0": {"content": "lowest in the (F) cluster (1+(F- (UGX) Fm)/Fm)", "page": 67, "level": 2}}, {"headings_1": {"content": "Eng. within the score score the City's Eng. est. cluster (Fm) (1*Fm/F (1*Fm/F) est. rate to the", "page": 67, "level": 2}}, [{"headings_0": {"content": "lowest in the (F) cluster (1+(F- (UGX) Fm)/Fm)", "page": 67, "level": 2}}, {"headings_1": {"content": "Eng. within the score score the City's Eng. est. cluster (Fm) (1*Fm/F (1*Fm/F) est. rate to the", "page": 67, "level": 2}}], [{"headings_0": {"content": "lowest in the (F) cluster (1+(F- (UGX) Fm)/Fm)", "page": 67, "level": 2}}, {"headings_1": {"content": "Eng. within the score score the City's Eng. est. cluster (Fm) (1*Fm/F (1*Fm/F) est. rate to the", "page": 67, "level": 2}}]], "page": 67, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "ty.", "metadata": {"headings": [{"headings_0": {"content": "ty.", "page": 68, "level": 2}}, {"headings_1": {"content": "lowest in the (F) cluster (1+(F- (UGX) Fm)/Fm)", "page": 67, "level": 2}}], "page": 68, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Auditor\u2019s Remark", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 68, "level": 2}}, {"headings_1": {"content": "ty.", "page": 68, "level": 2}}], "page": 68, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "There is a significant deviation between the Engineer\u2019s estimates and the lowest estimates in the cluster for all the items and therefore the management should do a detailed research and evaluation of the prevailing market prices before coming up with the final Engineer\u2019s estimates.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 68, "level": 2}}, {"headings_1": {"content": "ty.", "page": 68, "level": 2}}], "page": 68, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "(ii) Comparison of unit project item costs as per works contracts", "metadata": {"headings": [{"headings_0": {"content": "(ii) Comparison of unit project item costs as per works contracts", "page": 68, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 68, "level": 2}}], "page": 68, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "A comparison was made of the contractor\u2019s rates for the project and the lowest Contractor\u2019s rates for the 5 selected items among Municipalities/cities. The results of the assessment are presented in the table below: \nTable13:Comparisonofcontractor\u2019sratesacrossCities/Municipalities", "metadata": {"headings": [{"headings_0": {"content": "(ii) Comparison of unit project item costs as per works contracts", "page": 68, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 68, "level": 2}}, [{"headings_0": {"content": "(ii) Comparison of unit project item costs as per works contracts", "page": 68, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 68, "level": 2}}]], "page": 68, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Bill item", "metadata": {"headings": [{"headings_0": {"content": "Bill item", "page": 68, "level": 2}}, {"headings_1": {"content": "(ii) Comparison of unit project item costs as per works contracts", "page": 68, "level": 2}}], "page": 68, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Unit Contracto Lowest Max score Project Proportion of r\u2019s rate rate (2*Fm/Fm) score the City\u2019s (F) (UGX) within (2*Fm/ contractor\u2019s. the F) Rate to the cluster Lowest in the (Fm) cluster UGX (1+(F- Fm)/Fm)", "metadata": {"headings": [{"headings_0": {"content": "Unit Contracto Lowest Max score Project Proportion of r\u2019s rate rate (2*Fm/Fm) score the City\u2019s (F) (UGX) within (2*Fm/ contractor\u2019s. the F) Rate to the cluster Lowest in the (Fm) cluster UGX (1+(F- Fm)/Fm)", "page": 68, "level": 4}}, {"headings_1": {"content": "Bill item", "page": 68, "level": 2}}], "page": 68, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Roofing sheets G 28 M 2 Not Availed 17,740 2.00 N/A N/A Internal Plaster M 2 Not Availed 7,000 2.00 N/A N/A 230mm walling M 2 Not Availed 8,000 2.00 N/A N/A Roofing Timber M Not Availed 5,000 2.00 N/A N/A 100\u00d750mm  \nReinforced Concrete M 3 Not Availed 200,000 2.00 N/A N/A", "metadata": {"headings": [{"headings_0": {"content": "Unit Contracto Lowest Max score Project Proportion of r\u2019s rate rate (2*Fm/Fm) score the City\u2019s (F) (UGX) within (2*Fm/ contractor\u2019s. the F) Rate to the cluster Lowest in the (Fm) cluster UGX (1+(F- Fm)/Fm)", "page": 68, "level": 4}}, {"headings_1": {"content": "Bill item", "page": 68, "level": 2}}], "page": 68, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Total Score 10.00 N/A", "metadata": {"headings": [{"headings_0": {"content": "Total Score 10.00 N/A", "page": 68, "level": 5}}, {"headings_1": {"content": "Unit Contracto Lowest Max score Project Proportion of r\u2019s rate rate (2*Fm/Fm) score the City\u2019s (F) (UGX) within (2*Fm/ contractor\u2019s. the F) Rate to the cluster Lowest in the (Fm) cluster UGX (1+(F- Fm)/Fm)", "page": 68, "level": 4}}], "page": 68, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The project scored 0 out of 10. The contractor\u2019s rates for all selected items were not availed.", "metadata": {"headings": [{"headings_0": {"content": "Total Score 10.00 N/A", "page": 68, "level": 5}}, {"headings_1": {"content": "Unit Contracto Lowest Max score Project Proportion of r\u2019s rate rate (2*Fm/Fm) score the City\u2019s (F) (UGX) within (2*Fm/ contractor\u2019s. the F) Rate to the cluster Lowest in the (Fm) cluster UGX (1+(F- Fm)/Fm)", "page": 68, "level": 4}}], "page": 68, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "(iii) Comparison of unit cost per square meter of works", "metadata": {"headings": [{"headings_0": {"content": "(iii) Comparison of unit cost per square meter of works", "page": 68, "level": 2}}, {"headings_1": {"content": "Total Score 10.00 N/A", "page": 68, "level": 5}}], "page": 68, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "A comparison was made of the unit cost per square meter of infrastructure for all the project and the lowest unit cost per square meter in the cities/Municipalities. The results of the assessment are presented in the table below;", "metadata": {"headings": [{"headings_0": {"content": "(iii) Comparison of unit cost per square meter of works", "page": 68, "level": 2}}, {"headings_1": {"content": "Total Score 10.00 N/A", "page": 68, "level": 5}}], "page": 68, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["592,943", "222,209", "15.00", "5.62", "2.67"]], "metadata": {"headings": [{"headings_0": {"content": "(iii) Comparison of unit cost per square meter of works", "page": 68, "level": 2}}, {"headings_1": {"content": "Total Score 10.00 N/A", "page": 68, "level": 5}}], "page": 68, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["City's cost per square meter of the infrastructure (F) UGX", "Lowest cost per square meter of infrastructure in the cluster (Fm) UGX", "Max score (15\\*Fm/ Fm)", "Project score (15\\*Fm/F)", "Proportion of the City's Cost per square meter to the Lowest in the cluster (1+(F- Fm)/Fm)"], "type": "table"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development -", "metadata": {"headings": [{"headings_0": {"content": "(iii) Comparison of unit cost per square meter of works", "page": 68, "level": 2}}, {"headings_1": {"content": "Total Score 10.00 N/A", "page": 68, "level": 5}}], "page": 69, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "ManagementResponse", "metadata": {"headings": [{"headings_0": {"content": "ManagementResponse", "page": 69, "level": 2}}, {"headings_1": {"content": "(iii) Comparison of unit cost per square meter of works", "page": 68, "level": 2}}], "page": 69, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "ManagementResponse", "page": 69, "level": 2}}, {"headings_1": {"content": "(iii) Comparison of unit cost per square meter of works", "page": 68, "level": 2}}], "page": 69, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithastobeferried", "metadata": {"headings": [{"headings_0": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithastobeferried", "page": 69, "level": 2}}, {"headings_1": {"content": "ManagementResponse", "page": 69, "level": 2}}], "page": 69, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "f romfardistancesinordertoachievequalityEgPader,Pakwach,Adjumanietc.Thishas o  \nf  \ntenaffectedthecostoflocalmaterialsintheentitycomparedtoothers.", "metadata": {"headings": [{"headings_0": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithastobeferried", "page": 69, "level": 2}}, {"headings_1": {"content": "ManagementResponse", "page": 69, "level": 2}}], "page": 69, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Remarks", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 69, "level": 2}}, {"headings_1": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithastobeferried", "page": 69, "level": 2}}], "page": 69, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The difference between the project cost per square meter and the lowest cost per square meter in the cluster is a reflection of the contract rates, therefore, by estimating the most economic rates, the City council definitely achieves a bigger cost per square meter in putting up the structure and lower cost. \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 69, "level": 2}}, {"headings_1": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithastobeferried", "page": 69, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 69, "level": 2}}, {"headings_1": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithastobeferried", "page": 69, "level": 2}}]], "page": 69, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "3.3.5 Assessment of Efficiency", "metadata": {"headings": [{"headings_0": {"content": "3.3.5 Assessment of Efficiency", "page": 70, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 69, "level": 2}}], "page": 70, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The score on efficiency was 20.0 out of 35 as detailed below.", "metadata": {"headings": [{"headings_0": {"content": "3.3.5 Assessment of Efficiency", "page": 70, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 69, "level": 2}}], "page": 70, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**(i) Assessment of progress of works against time** **(i) Assessment of physical progress lag basing on initial work Programme** The start date was specified as immediately after site handover as per [SCC 26] and intended completion date of was 120 days after site possession date as per [SCC 22]. Review of the supervision report dated 3 rd April 2021 revealed that site handover occurred on the 1 st March 2021, and therefore a completion date of 28 th June 2021 was intended. Further review of another inspection report dated 14 th October 2021 indicated no physical progress and some works like installing of door stoppers and fixing door covers were still pending at a time elapse of 190%. Auditor also noted that there was no detailed work program prepared. The auditor could not therefore determine the physical progress lag.", "Poor project and document management", "Absence of a detailed work program and progress reports make it difficult for the City to track and monitor the progress of the project.", "that The Accounting Officer should ensure detailed work programs are always prepared for all works to be implemented by the City council. Proper progress of works should always be documented in the monthly progress reports."], ["**ManagementResponse** Weagreewiththisfinding,Managementshalladoptastandardprojectprogressreportingformatwithcomprehensiveaspectsofproject managementtobeusedbythevariouscontractmanagers/supervisors.", null, null, null], ["**Auditor\u2019s Remark**  To be followed up in subsequent audits.", null, null, null], ["**(ii) Assessment of physical progress lag basing on revised work programme**", "Poor project and", "Absence work of program a detailed and", "The Accounting Officer should ensure that any time revisions are accompanied with revised"]], "metadata": {"headings": [{"headings_0": {"content": "3.3.5 Assessment of Efficiency", "page": 70, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 69, "level": 2}}], "page": 70, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommendation"], "type": "table"}}, {"content": "53 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "3.3.5 Assessment of Efficiency", "page": 70, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 69, "level": 2}}, [{"headings_0": {"content": "3.3.5 Assessment of Efficiency", "page": 70, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 69, "level": 2}}]], "page": 70, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["The auditor established that works were not completed at the intended completion date, yet there was no information on file to show any time extension approval, therefore physical progress lag based on revised work program could not be determined", "document management", "progress reports make it difficult for the City to track and monitor the progress of the project", "detailed work programs are always prepared for all works implemented by the City council or else liquidated damages should be charged for any delays in timely completion. Proper progress of works and any project related information should always be documented in the monthly progress reports."], ["**ManagementResponse**  We agreewiththisfinding,Management shallensure thatrelevant project documentationispreparedand secured for properproject managementandutilizationbyvariousstakeholders.", null, null, null], ["**Auditor\u2019s Remark**  Response noted and will be followed up in the subsequent audits.", null, null, null], ["**(ii) Assessment of and effectiveness of for certification and payment of executed works** **the internal** **existence controls** **(i) Presence of detailed payment supporting documents** Clause 17(4) of the PPDA (contracts) regulations 2014 requires that the actual works done are measured during the performance of a contract and finally reconciled on effecting payments. Review of the interim payment certificates No: 1 and No: 2 indicated that there were no detailed payment supporting documentation in form of measurement sheets attached.", "Possibly due poor management to record", "Lack of relevant project documents might lead to stakeholders  taking decisions  on wrong assumptions premised", "The Accounting Officer should always  the relevant documents for a project are well managed ensure that all"], ["**ManagementResponse** Weagreewiththisfinding,measurementsheetswereintheprocurementfileduringthetimeofaudit.Pleasefindattachedmeasurement", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "3.3.5 Assessment of Efficiency", "page": 70, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 69, "level": 2}}], "page": 71, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommendation"], "type": "table"}}, {"content": "54 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "3.3.5 Assessment of Efficiency", "page": 70, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 69, "level": 2}}, [{"headings_0": {"content": "3.3.5 Assessment of Efficiency", "page": 70, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 69, "level": 2}}]], "page": 71, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Finding Cause Implication Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 72, "level": 3}}, {"headings_1": {"content": "3.3.5 Assessment of Efficiency", "page": 70, "level": 2}}], "page": 72, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "sheets.", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 72, "level": 3}}, {"headings_1": {"content": "3.3.5 Assessment of Efficiency", "page": 70, "level": 2}}], "page": 72, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Remark", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 72, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 72, "level": 3}}], "page": 72, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Response noted but measurement sheets were not availed by management as stated in the response.  \n(ii) Payment above certified amounts NA NA  \nNA Audit review of the payment documents revealed  \nthat the amount certified for IPC No: 1 was  \n11,553,610 inclusive of 6% withholding tax and  \nthe corresponding amount paid was 10,975,930,  \nwhile the amount certified for IPC No: 2 was  \n42,116,350 inclusive of 6% withholding tax and  \nthe corresponding amount paid was 39,589,369.  \nAll the payments made to the contractor were  \nconsistent with the certified amounts as shown  \nin the table below. \nType of Payment Certified Amount Paid Amount (UGX) Payment  \nRemarks S/No (UGX) above \n1 IPC No: 1  \n11,553,610 10,975,930 None Less 6% WHT \n2 IPC No: 2  \n42,116,350 39,589,369 None Less 6% WHT \n3 \n(iii) Percentage of overpayment (as a result of variance between audit values and certified works) to the certified value of works \nThe audit team carried out physical measurements of the quantities of executed works that were compared with quantities certified for payment. The Auditor observed that there were no overpayments as shown in table below; \nN/A N/A N/A \n55 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 72, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 72, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 72, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 72, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 72, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 72, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 72, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 72, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 72, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 72, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 72, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 72, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 72, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 72, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 72, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 72, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 72, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 72, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 72, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 72, "level": 3}}]], "page": 72, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Finding Cause Implication Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 73, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 72, "level": 3}}], "page": 73, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified", "metadata": {"headings": [{"headings_0": {"content": "Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified", "page": 73, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 73, "level": 3}}], "page": 73, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "value of the works (10 Marks) \nItem Checked Unit Planned Rate Payment Audit Diff. between Amount Remarks quantity (UGX) quantity Quantity Audit & Paid Over Paid \nRoofing sheets M 2 178.00 25,000 178.00 178.00 \nQuantities  \n0.00 \n0.00  \nInternal plaster M 2 341.00 6,000 341.00 341.00 0.00 0.00 230mm thick wall M 2 147.0 32,000 147.0 151.37 -4.37 0.00 Roofing timber (100 M 130.0 4,000 130.0 131.50 -1.50 0.00 x 50mm) Rafters  \nTotal Overpayment: 0.00 Total Payment (Final Contract Amount):  \n75,553,558 \n(iv) Timeliness in Payment of IPCs  \nClause 49 of the PPDA regulations (contracts) of  \n2014, requires payments to be made within 30  \ndays of receipt of request for payment. Review N/A of the payment documents indicated that all  \npayments were effected as per the above  \ncontractual requirement as shown in the table  \nbelow; \n% Overpayment: 0.00 OK OK", "metadata": {"headings": [{"headings_0": {"content": "Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified", "page": 73, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 73, "level": 3}}, [{"headings_0": {"content": "Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified", "page": 73, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 73, "level": 3}}], [{"headings_0": {"content": "Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified", "page": 73, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 73, "level": 3}}], [{"headings_0": {"content": "Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified", "page": 73, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 73, "level": 3}}], [{"headings_0": {"content": "Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified", "page": 73, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 73, "level": 3}}], [{"headings_0": {"content": "Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified", "page": 73, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 73, "level": 3}}], [{"headings_0": {"content": "Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified", "page": 73, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 73, "level": 3}}]], "page": 73, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "S/No Type of Payment Date Certified", "metadata": {"headings": [{"headings_0": {"content": "S/No Type of Payment Date Certified", "page": 73, "level": 3}}, {"headings_1": {"content": "Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified", "page": 73, "level": 3}}], "page": 73, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Expected latest Date of Payment Delays in payment Remarks payment date  \n1 IPC No: 1 06 th April 2021 06 th May 2021 06 th May 2021 None  \nOK  \n2 IPC No: 2 22 nd June 2021 22 nd July 2021 28 th June 2021 None  \nOK \n56 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "S/No Type of Payment Date Certified", "page": 73, "level": 3}}, {"headings_1": {"content": "Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified", "page": 73, "level": 3}}, [{"headings_0": {"content": "S/No Type of Payment Date Certified", "page": 73, "level": 3}}, {"headings_1": {"content": "Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified", "page": 73, "level": 3}}], [{"headings_0": {"content": "S/No Type of Payment Date Certified", "page": 73, "level": 3}}, {"headings_1": {"content": "Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified", "page": 73, "level": 3}}]], "page": 73, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**(iii) Review of Contract Supervision and Review of and Monitoring** **Arrangements Supervision** **Monitoring Contract Arrangements** **(i) Percentage of quality progress reports prepared** be the Contract Manager Clause 53 (3) (g) of PPDA regulations of 2014, requires to prepare monthly progress reports. The project was executed over a period of 229 days, implying that at least eight (8) monthly progress reports would expected on file. The Auditor established that three monthly progress reports for March 2021, April 2021 and June 2021 were prepared representing 37.5% and were of poor quality as it lacked among other key information such as quality control, financial progress, time progress,  therefore representing  reports prepared. 0% quality progress progress physical", "Poor management project", "Inadequate reporting stakeholders informed regarding execution project constrains to make decisions project", "The Accounting Officer should always ensure that all relevant project progress are prepared reports"], ["**Management Response** Weagreewiththisfinding,themonthlyreportswereintheprocurementfileduringthetimeofaudit.PleasefindattachedMonthlyreports.", null, null, null], ["**Auditor\u2019s Remark**  Response noted but management still has not availed the progress reports to support their response.", null, null, null], ["It is a good project management practice to hold monthly site meetings to discuss issues pertaining to project execution and progress of works. The project was executed for a period of over 229 days, implying at least eight (8) site meeting records were expected. Review of the project management file revealed three site meeting **(ii) Presence of minutes of site meetings**", "NA", "NA", "NA"]], "metadata": {"headings": [{"headings_0": {"content": "S/No Type of Payment Date Certified", "page": 73, "level": 3}}, {"headings_1": {"content": "Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified", "page": 73, "level": 3}}], "page": 74, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommendation"], "type": "table"}}, {"content": "57 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "S/No Type of Payment Date Certified", "page": 73, "level": 3}}, {"headings_1": {"content": "Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified", "page": 73, "level": 3}}, [{"headings_0": {"content": "S/No Type of Payment Date Certified", "page": 73, "level": 3}}, {"headings_1": {"content": "Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified", "page": 73, "level": 3}}]], "page": 74, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["records for the months of March 2021, April 2021 and May 2021 were prepared.", "", "", ""], ["**(iii) Percentage of approved supervising** **personnel on site**  Clause 52 of PPDA regulations of 2014 requires the Accounting Officer to appoint a Contract Manager to manage the contract. On reviewing the project management the Auditor observed that a contract manager was appointed as the vide letter dated 25 th February 2021, implying 100% approved supervision personnel mobilization. file,", "N/A", "OK", "OK"], ["**(iv) Percentage of approved equipment on site** At the time of audit, works had been completed therefore no equipment was expected on site. Review of the supervision report dated 3 rd April 2021 revealed that contractor\u2019s mobilized equipment was inadequate in relation to highlighted ongoing works at the time. some of equipment such as concrete mixer and poker vibrator were not captured showing that they were not utilized. the", "Poor reporting project", "Absence of relevant project  management information makes it hard for the stakeholders to make informed decision regarding  project performance the", "ensure that The Accounting Officer should always  the necessary  documentation regarding  project implementation is prepared and readily  by stakeholders accessible"], ["**ManagementResponse**  Weagreewiththefinding. Managementshallensurethatthenecessarydocumentationregardingprojectimplementationispreparedand readilyaccessiblebystakeholders.", null, null, null], ["**Auditor\u2019s Remark**  The available progress reports and other documents do not capture the level of equipment mobilized to deliver the project.", null, null, null], ["**(iv) Review of Contract Supervision and Monitoring Arrangements during project closure** **(i) Presence of detailed certificate of completion** The Auditor noted that no completion certificate was", "Possibly  poor management to project due", "Unavailability of detailed completion  certificate denies  stakeholders information on the start and end of defects liability certificate", "The Accounting Officer should always ensure that completion certificate for every project is prepared"]], "metadata": {"headings": [{"headings_0": {"content": "S/No Type of Payment Date Certified", "page": 73, "level": 3}}, {"headings_1": {"content": "Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified", "page": 73, "level": 3}}], "page": 75, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommendation"], "type": "table"}}, {"content": "58 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "S/No Type of Payment Date Certified", "page": 73, "level": 3}}, {"headings_1": {"content": "Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified", "page": 73, "level": 3}}, [{"headings_0": {"content": "S/No Type of Payment Date Certified", "page": 73, "level": 3}}, {"headings_1": {"content": "Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified", "page": 73, "level": 3}}]], "page": 75, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Finding Cause Implication Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 76, "level": 3}}, {"headings_1": {"content": "S/No Type of Payment Date Certified", "page": 73, "level": 3}}], "page": 76, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "issued at project completion \nManagementResponse Weagreewiththefinding,TheCertificatewasinprocurementfileduetoongoingPPDAaudit.Itisherebyattached.", "metadata": {"headings": [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 76, "level": 3}}, {"headings_1": {"content": "S/No Type of Payment Date Certified", "page": 73, "level": 3}}, [{"headings_0": {"content": "Finding Cause Implication Recommendation", "page": 76, "level": 3}}, {"headings_1": {"content": "S/No Type of Payment Date Certified", "page": 73, "level": 3}}]], "page": 76, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Remark", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 76, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 76, "level": 3}}], "page": 76, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Management has however not availed the certificate for verification. (ii) Presence of As-built drawings and", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 76, "level": 3}}, {"headings_1": {"content": "Finding Cause Implication Recommendation", "page": 76, "level": 3}}], "page": 76, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Maintenance Manuals", "metadata": {"headings": [{"headings_0": {"content": "Maintenance Manuals", "page": 76, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 76, "level": 3}}], "page": 76, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "In accordance to SCC 67.1, \u201cAs-built\u201d drawings Poor  \ncontract The Entity faces The Accounting Officer should were not required and so they were not formulation  \nchallenges in future ensure adequate contract prepared. maintenance and formulation improvement of the  \ninfrastructure. \nManagementResponse Weagreewiththefinding,managementwillensurethatallfuturecontractsincludes\u201cAs-built\u201ddrawingrequirements.", "metadata": {"headings": [{"headings_0": {"content": "Maintenance Manuals", "page": 76, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 76, "level": 3}}, [{"headings_0": {"content": "Maintenance Manuals", "page": 76, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 76, "level": 3}}]], "page": 76, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Remark", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 76, "level": 3}}, {"headings_1": {"content": "Maintenance Manuals", "page": 76, "level": 3}}], "page": 76, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Management should include As-built drawings and maintenance manuals as a requirement in the special conditions of contract for all future projects since they aid in future improvements or developments of infrastructure.  \n(iii) Percentage of DLP progress / monitoring  \nreports  \nPoor  \nproject Lack of relevant project The Accounting Officer should The DLP was 6 months as per SCC 44.1 management  \nsuggesting that at least six (6) monthly progress  \nand monitoring reports would be expected.  \nReviewing the project management records, the  \nAuditor established that no reports were  \navailable on the project management file \nManagementResponse \ndocuments might lead to always ensure defects stakeholders  \ntaking monitoring reports are prepared decisions premised on during the defects liability period wrong assumptions \nWeagreewiththefinding,managementwillensuredefectsmonitoringreportsarepreparedduringthedefectsliabilityperiodinallfuture projects. \n59 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 76, "level": 3}}, {"headings_1": {"content": "Maintenance Manuals", "page": 76, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 76, "level": 3}}, {"headings_1": {"content": "Maintenance Manuals", "page": 76, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 76, "level": 3}}, {"headings_1": {"content": "Maintenance Manuals", "page": 76, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 76, "level": 3}}, {"headings_1": {"content": "Maintenance Manuals", "page": 76, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 76, "level": 3}}, {"headings_1": {"content": "Maintenance Manuals", "page": 76, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 76, "level": 3}}, {"headings_1": {"content": "Maintenance Manuals", "page": 76, "level": 3}}]], "page": 76, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Auditor\u2019s Remark**  The management should always prepare DLP progress reports regularly preferably on monthly basis.", null, null, null], ["**(iv) Presence of Defects Liability Certificate** Review of the project management file revealed that a defects liability certificate was not issued.", "Possibly  poor management due to project", "Lack of relevant project documents might lead to stakeholders  taking decisions  on wrong assumptions premised", "The Accounting Officer should always  the relevant documents for a project are prepared ensure that all"], ["**ManagementResponse** Weagreewiththefinding;TheCertificatewasinprocurementfileduetoongoingPPDAaudit.Itisherebyattached.", null, null, null], ["**Auditor\u2019s Remark**  Management has however not availed the certificate for verification.", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 76, "level": 3}}, {"headings_1": {"content": "Maintenance Manuals", "page": 76, "level": 3}}], "page": 77, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommendation"], "type": "table"}}, {"content": "60 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 76, "level": 3}}, {"headings_1": {"content": "Maintenance Manuals", "page": 76, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 76, "level": 3}}, {"headings_1": {"content": "Maintenance Manuals", "page": 76, "level": 3}}]], "page": 77, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "3.3.6 Assessment of Effectiveness", "metadata": {"headings": [{"headings_0": {"content": "3.3.6 Assessment of Effectiveness", "page": 78, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 76, "level": 3}}], "page": 78, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The score on effectiveness was 31.11 out of 35.00 as detailed below.", "metadata": {"headings": [{"headings_0": {"content": "3.3.6 Assessment of Effectiveness", "page": 78, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 76, "level": 3}}], "page": 78, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Finding**", null, null, "**Cause** Implication**", null, "**Recommendation**", null], ["", null, null, "Lack of appreciating the significance of material testing prior to incorporation into works to ensure quality The quality of the infrastructure cannot be guaranteed when quality of incorporated materials are questionable", null, "The Accounting officer should always ensure that material testing is undertaken  to incorporation  of materials into the works prior", null], ["", null, null, null, null, null, null], ["", null, null, null, null, null, null], ["Review of the project management file revealed that the entity did not carry out material testing for this project which translated to 0% material test results on file.", null, null, null, null, null, null], ["**S/No**", "**Material/Layer/Product**", "**Tests Expected**", null, "**Test Results on File**", null, "**Remarks**"], ["1", "Building", "Bricks compressive strength", null, "Absent", null, "Material test results not found on file"], [null, null, "Aggregates", null, "Absent", null, null], [null, null, "Tests on Sand", null, "Absent", null, null], ["", null, null, null, null, null, null], ["Weagreewiththefinding,managementwillimproveinthefutureprojects.", null, null, null, null, null, null], ["", null, null, null, null, null, null], ["Management should put much emphasis on carrying out material testing because the quality of materials has a direct effect on the strength of the structure.", null, null, null, null, null, null], ["", null, null, "N/A  N/A", null, "N/A", null], ["", null, null, null, null, null, null], ["Design drawings and physical specifications were available on file. Some works items where checked by the audit team to ascertain conformance to design drawings. It was established that these works conformed 100% to the design drawings", null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "3.3.6 Assessment of Effectiveness", "page": 78, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 76, "level": 3}}], "page": 78, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "(a) Assessment of the quality of works under implementation  \n(i) Percentage of material test results on file \nManagementResponse", "metadata": {"headings": [{"headings_0": {"content": "3.3.6 Assessment of Effectiveness", "page": 78, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 76, "level": 3}}, [{"headings_0": {"content": "3.3.6 Assessment of Effectiveness", "page": 78, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 76, "level": 3}}]], "page": 78, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Remark", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 78, "level": 3}}, {"headings_1": {"content": "3.3.6 Assessment of Effectiveness", "page": 78, "level": 2}}], "page": 78, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "(ii) Percentage conformance of site works to design drawings and physical specifications \n61 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 78, "level": 3}}, {"headings_1": {"content": "3.3.6 Assessment of Effectiveness", "page": 78, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 78, "level": 3}}, {"headings_1": {"content": "3.3.6 Assessment of Effectiveness", "page": 78, "level": 2}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 78, "level": 3}}, {"headings_1": {"content": "3.3.6 Assessment of Effectiveness", "page": 78, "level": 2}}]], "page": 78, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Finding**", null, null, "**Cause**", null, "**Implication**", null, "**Recommendation**", null], ["and physical specifications as indicated in the table below.", null, null, "", null, "", null, "", null], ["", null, null, null, null, null, null, null, null], ["**No.**", "**Item Description**", "**Drawings/ Specifications**", null, "**Field checks/measurements**", null, "**Deviation**", null, "**Conformity**"], ["1", "Roofing sheets", "G-28 (Pre-painted)", null, "G-28 (Pre-painted)", null, "-", null, "100%"], ["2", "Fascia boards", "(25x225)mm", null, "(25x225)mm", null, "-", null, "100%"], ["4", "External Dimensions", "16.508mX7.69m", null, "16.55X7.75", null, "-", null, "100%"], ["4", "Wall thickness (external)", "230mm", null, "230mm", null, "-", null, "100%"], ["", null, null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null, null], ["**(iii) Conformance of Audit Test Results to Specifications** No audit test were conducted.", null, null, "N/A", null, "NA", null, "NA", null], ["", null, null, null, null, null, null, null, null], ["**(iv) Presence of defects from visual observations**  The Auditors inspected the works on 2 nd August 2022 in the presence of the Engineering Staff from City Engineer\u2019s Office Gulu. The works were complete at the time of audit and no visible defects were observed.", null, null, "N/A", null, "OK", null, "OK", null], ["**(b) Assessment of the utilization of the infrastructure** **(i) Observed functionality and usage**  At the time of audit,  infrastructure was in use and fully functional the works were complete. The", null, null, "N/A", null, "OK", null, "OK", null], ["**(c) Assessment of the fulfillment of environmental and social impact requirements, health and safety** **(i) Presence of an ESIA/ESMP or environmental** **screening report**  At the time of audit, the works had been completed.", null, null, "N/A", null, "OK", null, "OK", null]], "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 78, "level": 3}}, {"headings_1": {"content": "3.3.6 Assessment of Effectiveness", "page": 78, "level": 2}}], "page": 79, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": "ManagementResponse", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 78, "level": 3}}, {"headings_1": {"content": "3.3.6 Assessment of Effectiveness", "page": 78, "level": 2}}], "page": 79, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Remark", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 79, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 78, "level": 3}}], "page": 79, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "62 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 79, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 78, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 79, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 78, "level": 3}}]], "page": 79, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["Reviewing the an environmental and social screening form dated 6 th January 2020 and fully filled was availed implying environmental screening was undertaken on this project project management records,", "", "", ""], ["**(ii) Evidence of fulfillment of Environmental protection** the time of audit, **measures**  At  the works had been completed. However, on reviewing the project management records, a monthly monitoring report on the implementation of environmental and social protection measures indicated evidence of fulfillment of environmental protection measures like debris removal ,planting of trees and grass", "N/A", "OK", "OK"], ["**(iii) Evidence of fulfillment of Social protection measures** the project management At the time of audit, the works had been completed. Review of there was evidence of fulfillment of social protection measures such as sensitization including employing women and elderly people file revealed that", "N/A", "OK", "OK"], ["**(iv) Evidence of fulfillment of OSH measures**  At the time of audit, the works had been completed. However, on reviewing the project management records, the progress reports that were attached had information on fulfillment of OSH measures such as provision of personal protective equipment such as cover boots, gloves and helmets", "N/A", "OK", "OK"]], "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 79, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 78, "level": 3}}], "page": 80, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommendation"], "type": "table"}}, {"content": "63 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 79, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 78, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 79, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 78, "level": 3}}]], "page": 80, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "3.4 Project Title: Construction of one Block of Two unit staff health staff house plus two stance pour flash toilet at Layibi Techo Health Centre III", "metadata": {"headings": [{"headings_0": {"content": "3.4 Project Title: Construction of one Block of Two unit staff health staff house plus two stance pour flash toilet at Layibi Techo Health Centre III", "page": 81, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 79, "level": 3}}], "page": 81, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "3.4.1 Contract Details", "metadata": {"headings": [{"headings_0": {"content": "3.4.1 Contract Details", "page": 81, "level": 1}}, {"headings_1": {"content": "3.4 Project Title: Construction of one Block of Two unit staff health staff house plus two stance pour flash toilet at Layibi Techo Health Centre III", "page": 81, "level": 2}}], "page": 81, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The project details are presented in the table below.", "metadata": {"headings": [{"headings_0": {"content": "The project details are presented in the table below.", "page": 81, "level": 2}}, {"headings_1": {"content": "3.4.1 Contract Details", "page": 81, "level": 1}}], "page": 81, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Table15:Projectdetails", "metadata": {"headings": [{"headings_0": {"content": "The project details are presented in the table below.", "page": 81, "level": 2}}, {"headings_1": {"content": "3.4.1 Contract Details", "page": 81, "level": 1}}], "page": 81, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Procurement Reference No.**", "Gulu754/Wrks/20-21/00002"], ["**Contract Project Manager**", "The City Engineer"], ["**Client**", "Gulu City Council"], ["**Contractor**", "GORENG (U) LTD P.O Box 1285, Gulu"], ["**Contract criteria**", "Admeasurement"], ["**Funding**", "PHC"], ["**Implementation mode**", "Contracted"], ["**Contract signing**", "24th February 2021"], ["**Commencement date**", "Not availed"], ["**Intended completion date**", "Not availed"], ["**Original contract period**", "120 days"], ["**Actual completion date**", "Not availed"], ["**Original contract sum**", "UGX 96,065,780 (VAT Inclusive)"], ["**Defects Liability Period**", "180 days"], ["**Actual implementation cost**", "UGX 94,466,647 (VAT Inclusive)"], ["**Physical Progress reported**", "100% complete"]], "metadata": {"headings": [{"headings_0": {"content": "The project details are presented in the table below.", "page": 81, "level": 2}}, {"headings_1": {"content": "3.4.1 Contract Details", "page": 81, "level": 1}}], "page": 81, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Project Name", "Construction of one Block of Two unit staff health staff house plus two stance pour flash toilet at Layibi Techo Health Centre III."], "type": "table"}}, {"content": "3.4.2 Scope of Works", "metadata": {"headings": [{"headings_0": {"content": "3.4.2 Scope of Works", "page": 81, "level": 2}}, {"headings_1": {"content": "The project details are presented in the table below.", "page": 81, "level": 2}}], "page": 81, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The scope of the works included;", "metadata": {"headings": [{"headings_0": {"content": "3.4.2 Scope of Works", "page": 81, "level": 2}}, {"headings_1": {"content": "The project details are presented in the table below.", "page": 81, "level": 2}}], "page": 81, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "\uf0b7 Substructure;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Substructure;", "page": 81, "level": 1}}, {"headings_1": {"content": "3.4.2 Scope of Works", "page": 81, "level": 2}}], "page": 81, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "- Walling and building frames;\n- Roof structure and finishes", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Substructure;", "page": 81, "level": 1}}, {"headings_1": {"content": "3.4.2 Scope of Works", "page": 81, "level": 2}}], "page": 81, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "\uf0b7 Fittings;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Fittings;", "page": 81, "level": 1}}, {"headings_1": {"content": "\uf0b7 Substructure;", "page": 81, "level": 1}}], "page": 81, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "3.4.3 Fittings Status of the project at the time of audit", "metadata": {"headings": [{"headings_0": {"content": "3.4.3 Fittings Status of the project at the time of audit", "page": 81, "level": 2}}, {"headings_1": {"content": "\uf0b7 Fittings;", "page": 81, "level": 1}}], "page": 81, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional", "metadata": {"headings": [{"headings_0": {"content": "3.4.3 Fittings Status of the project at the time of audit", "page": 81, "level": 2}}, {"headings_1": {"content": "\uf0b7 Fittings;", "page": 81, "level": 1}}], "page": 82, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "3.4.4 Assessment of Economy", "metadata": {"headings": [{"headings_0": {"content": "3.4.4 Assessment of Economy", "page": 82, "level": 2}}, {"headings_1": {"content": "3.4.3 Fittings Status of the project at the time of audit", "page": 81, "level": 2}}], "page": 82, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The score on economy was 15.65 out of 30 as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "3.4.4 Assessment of Economy", "page": 82, "level": 2}}, {"headings_1": {"content": "3.4.3 Fittings Status of the project at the time of audit", "page": 81, "level": 2}}], "page": 82, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 82, "level": 2}}, {"headings_1": {"content": "3.4.4 Assessment of Economy", "page": 82, "level": 2}}], "page": 82, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Comparison of Unit Project Item Costs as Per Engineers Estimates", "metadata": {"headings": [{"headings_0": {"content": "Comparison of Unit Project Item Costs as Per Engineers Estimates", "page": 82, "level": 2}}, {"headings_1": {"content": "i)", "page": 82, "level": 2}}], "page": 82, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "A comparison was made of the Engineer\u2019s estimates for the project and the lowest rates for the 5 selected items among the Municipalities/cities in the cluster. The results of the assessment are presented in the table below; \nTable16:ComparisonofEngineersestimatesacrossCities/Municipalities", "metadata": {"headings": [{"headings_0": {"content": "Comparison of Unit Project Item Costs as Per Engineers Estimates", "page": 82, "level": 2}}, {"headings_1": {"content": "i)", "page": 82, "level": 2}}, [{"headings_0": {"content": "Comparison of Unit Project Item Costs as Per Engineers Estimates", "page": 82, "level": 2}}, {"headings_1": {"content": "i)", "page": 82, "level": 2}}]], "page": 82, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Bill item", "metadata": {"headings": [{"headings_0": {"content": "Bill item", "page": 82, "level": 2}}, {"headings_1": {"content": "Comparison of Unit Project Item Costs as Per Engineers Estimates", "page": 82, "level": 2}}], "page": 82, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Unit City's Lowest Max Proje Proportion of Eng. est. rate within score ct the City's rate (F) the cluster (1*Fm/ score Eng. est. rate (UGX) (Fm) UGX Fm) (1*F to the lowest m/F) in the cluster (1+(F-Fm)/Fm)", "metadata": {"headings": [{"headings_0": {"content": "Unit City's Lowest Max Proje Proportion of Eng. est. rate within score ct the City's rate (F) the cluster (1*Fm/ score Eng. est. rate (UGX) (Fm) UGX Fm) (1*F to the lowest m/F) in the cluster (1+(F-Fm)/Fm)", "page": 82, "level": 4}}, {"headings_1": {"content": "Bill item", "page": 82, "level": 2}}], "page": 82, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Roofing sheets G-28 M 2 32000.00 25000.00 1.00 0.78 1.28 \nInternal Plaster M 2 9,000.00 6,000.00 1.00 0.67 1.50 230mm walling M 2 32,000.00 32,000.00 1.00 1.00 1.00 \nRoofing Timber M 7,000.00 3,500.00 1.00 0.50 2.00 100\u00d750mm  \nReinforced Concrete M 3 450,000.00 350,000.00 1.00 0.78 1.29", "metadata": {"headings": [{"headings_0": {"content": "Unit City's Lowest Max Proje Proportion of Eng. est. rate within score ct the City's rate (F) the cluster (1*Fm/ score Eng. est. rate (UGX) (Fm) UGX Fm) (1*F to the lowest m/F) in the cluster (1+(F-Fm)/Fm)", "page": 82, "level": 4}}, {"headings_1": {"content": "Bill item", "page": 82, "level": 2}}, [{"headings_0": {"content": "Unit City's Lowest Max Proje Proportion of Eng. est. rate within score ct the City's rate (F) the cluster (1*Fm/ score Eng. est. rate (UGX) (Fm) UGX Fm) (1*F to the lowest m/F) in the cluster (1+(F-Fm)/Fm)", "page": 82, "level": 4}}, {"headings_1": {"content": "Bill item", "page": 82, "level": 2}}], [{"headings_0": {"content": "Unit City's Lowest Max Proje Proportion of Eng. est. rate within score ct the City's rate (F) the cluster (1*Fm/ score Eng. est. rate (UGX) (Fm) UGX Fm) (1*F to the lowest m/F) in the cluster (1+(F-Fm)/Fm)", "page": 82, "level": 4}}, {"headings_1": {"content": "Bill item", "page": 82, "level": 2}}]], "page": 82, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Total Score 3.73", "metadata": {"headings": [{"headings_0": {"content": "Total Score 3.73", "page": 82, "level": 2}}, {"headings_1": {"content": "Unit City's Lowest Max Proje Proportion of Eng. est. rate within score ct the City's rate (F) the cluster (1*Fm/ score Eng. est. rate (UGX) (Fm) UGX Fm) (1*F to the lowest m/F) in the cluster (1+(F-Fm)/Fm)", "page": 82, "level": 4}}], "page": 82, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The project scored 3.73 out of 5. The Engineer\u2019s estimates for roofing sheets, internal plaster, roofing timber (50X100mm) and reinforced concrete were higher than the lowest estimates in the cluster.", "metadata": {"headings": [{"headings_0": {"content": "Total Score 3.73", "page": 82, "level": 2}}, {"headings_1": {"content": "Unit City's Lowest Max Proje Proportion of Eng. est. rate within score ct the City's rate (F) the cluster (1*Fm/ score Eng. est. rate (UGX) (Fm) UGX Fm) (1*F to the lowest m/F) in the cluster (1+(F-Fm)/Fm)", "page": 82, "level": 4}}], "page": 82, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "ManagementResponse Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "metadata": {"headings": [{"headings_0": {"content": "ManagementResponse Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 82, "level": 2}}, {"headings_1": {"content": "Total Score 3.73", "page": 82, "level": 2}}], "page": 82, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "be ferried from far distances in order to achieve quality Eg Pader, Pakwach, Adjumani etc. This has often affected the cost of local materials in the entity comparedtoothers.", "metadata": {"headings": [{"headings_0": {"content": "ManagementResponse Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 82, "level": 2}}, {"headings_1": {"content": "Total Score 3.73", "page": 82, "level": 2}}], "page": 82, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Further,manufacturedmaterialsarebroughtfromlongdistancesasGuluCitylacks", "metadata": {"headings": [{"headings_0": {"content": "Further,manufacturedmaterialsarebroughtfromlongdistancesasGuluCitylacks", "page": 82, "level": 2}}, {"headings_1": {"content": "ManagementResponse Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 82, "level": 2}}], "page": 82, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "anymanufacturingfacility.Additionalcostforsomespecialfabricationsandfittings whichhastobedonefromKampalacontinuestoaffecttheratesforworksinGulu C  \ni \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional \nTable17:Comparisonofcontractor\u2019sratesacrossCities/Municipalities", "metadata": {"headings": [{"headings_0": {"content": "Further,manufacturedmaterialsarebroughtfromlongdistancesasGuluCitylacks", "page": 82, "level": 2}}, {"headings_1": {"content": "ManagementResponse Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 82, "level": 2}}, [{"headings_0": {"content": "Further,manufacturedmaterialsarebroughtfromlongdistancesasGuluCitylacks", "page": 82, "level": 2}}, {"headings_1": {"content": "ManagementResponse Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 82, "level": 2}}], [{"headings_0": {"content": "Further,manufacturedmaterialsarebroughtfromlongdistancesasGuluCitylacks", "page": 82, "level": 2}}, {"headings_1": {"content": "ManagementResponse Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 82, "level": 2}}]], "page": 82, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Bill item", "metadata": {"headings": [{"headings_0": {"content": "Bill item", "page": 83, "level": 2}}, {"headings_1": {"content": "Further,manufacturedmaterialsarebroughtfromlongdistancesasGuluCitylacks", "page": 82, "level": 2}}], "page": 83, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Unit Contrac Lowest Max Project Proportion of tor\u2019s rate score score the City\u2019s rate (F) within the (2*Fm/ (2*Fm/F contractor\u2019s. (UGX) cluster Fm) ) Rate to the (Fm) UGX Lowest in the cluster (1+(F-", "metadata": {"headings": [{"headings_0": {"content": "Unit Contrac Lowest Max Project Proportion of tor\u2019s rate score score the City\u2019s rate (F) within the (2*Fm/ (2*Fm/F contractor\u2019s. (UGX) cluster Fm) ) Rate to the (Fm) UGX Lowest in the cluster (1+(F-", "page": 83, "level": 4}}, {"headings_1": {"content": "Bill item", "page": 83, "level": 2}}], "page": 83, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Roofing sheets G M 2 28", "metadata": {"headings": [{"headings_0": {"content": "Unit Contrac Lowest Max Project Proportion of tor\u2019s rate score score the City\u2019s rate (F) within the (2*Fm/ (2*Fm/F contractor\u2019s. (UGX) cluster Fm) ) Rate to the (Fm) UGX Lowest in the cluster (1+(F-", "page": 83, "level": 4}}, {"headings_1": {"content": "Bill item", "page": 83, "level": 2}}], "page": 83, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Fm)/Fm)", "metadata": {"headings": [{"headings_0": {"content": "Fm)/Fm)", "page": 83, "level": 2}}, {"headings_1": {"content": "Unit Contrac Lowest Max Project Proportion of tor\u2019s rate score score the City\u2019s rate (F) within the (2*Fm/ (2*Fm/F contractor\u2019s. (UGX) cluster Fm) ) Rate to the (Fm) UGX Lowest in the cluster (1+(F-", "page": 83, "level": 4}}], "page": 83, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "17,740 2.00 1.08 1.86 33,000  \nInternal Plaster M 2 7,000 2.00 1.75 1.14 8,000  \n230mm walling M 2 8,000 2.00 0.55 3.65 \nRoofing Timber M 100\u00d750mm \n29,200  \n5,000 2.00 1.25 1.60 8,000  \nReinforced M 3 200,000 2.00 1.25 1.60 Concrete  \n320,000", "metadata": {"headings": [{"headings_0": {"content": "Fm)/Fm)", "page": 83, "level": 2}}, {"headings_1": {"content": "Unit Contrac Lowest Max Project Proportion of tor\u2019s rate score score the City\u2019s rate (F) within the (2*Fm/ (2*Fm/F contractor\u2019s. (UGX) cluster Fm) ) Rate to the (Fm) UGX Lowest in the cluster (1+(F-", "page": 83, "level": 4}}, [{"headings_0": {"content": "Fm)/Fm)", "page": 83, "level": 2}}, {"headings_1": {"content": "Unit Contrac Lowest Max Project Proportion of tor\u2019s rate score score the City\u2019s rate (F) within the (2*Fm/ (2*Fm/F contractor\u2019s. (UGX) cluster Fm) ) Rate to the (Fm) UGX Lowest in the cluster (1+(F-", "page": 83, "level": 4}}], [{"headings_0": {"content": "Fm)/Fm)", "page": 83, "level": 2}}, {"headings_1": {"content": "Unit Contrac Lowest Max Project Proportion of tor\u2019s rate score score the City\u2019s rate (F) within the (2*Fm/ (2*Fm/F contractor\u2019s. (UGX) cluster Fm) ) Rate to the (Fm) UGX Lowest in the cluster (1+(F-", "page": 83, "level": 4}}]], "page": 83, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Total Score", "metadata": {"headings": [{"headings_0": {"content": "Total Score", "page": 83, "level": 3}}, {"headings_1": {"content": "Fm)/Fm)", "page": 83, "level": 2}}], "page": 83, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "10.00 5.88", "metadata": {"headings": [{"headings_0": {"content": "10.00 5.88", "page": 83, "level": 3}}, {"headings_1": {"content": "Total Score", "page": 83, "level": 3}}], "page": 83, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The project scored 5.88 out of 10. The contractor\u2019s rates for all the selected items were higher than the lowest contract rates in the cluster.", "metadata": {"headings": [{"headings_0": {"content": "10.00 5.88", "page": 83, "level": 3}}, {"headings_1": {"content": "Total Score", "page": 83, "level": 3}}], "page": 83, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "ManagementResponse", "metadata": {"headings": [{"headings_0": {"content": "ManagementResponse", "page": 83, "level": 2}}, {"headings_1": {"content": "10.00 5.88", "page": 83, "level": 3}}], "page": 83, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "metadata": {"headings": [{"headings_0": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 83, "level": 2}}, {"headings_1": {"content": "ManagementResponse", "page": 83, "level": 2}}], "page": 83, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "be ferried from far distances in order to achieve quality Eg Pader, Pakwach, Adjumani etc. This has often affected the cost of local materials in the entity comparedtoothers.", "metadata": {"headings": [{"headings_0": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 83, "level": 2}}, {"headings_1": {"content": "ManagementResponse", "page": 83, "level": 2}}], "page": 83, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Further,manufacturedmaterialsarebroughtfromlongdistancesasGuluCitylacks", "metadata": {"headings": [{"headings_0": {"content": "Further,manufacturedmaterialsarebroughtfromlongdistancesasGuluCitylacks", "page": 83, "level": 2}}, {"headings_1": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 83, "level": 2}}], "page": 83, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "anymanufacturingfacility.Additionalcostforsomespecialfabricationsandfittings whichhastobedonefromKampalacontinuestoaffecttheratesforworksinGulu C  \ni", "metadata": {"headings": [{"headings_0": {"content": "Further,manufacturedmaterialsarebroughtfromlongdistancesasGuluCitylacks", "page": 83, "level": 2}}, {"headings_1": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 83, "level": 2}}], "page": 83, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "ty", "metadata": {"headings": [{"headings_0": {"content": "ty", "page": 83, "level": 2}}, {"headings_1": {"content": "Further,manufacturedmaterialsarebroughtfromlongdistancesasGuluCitylacks", "page": 83, "level": 2}}], "page": 83, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Auditor\u2019s Remark", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 83, "level": 2}}, {"headings_1": {"content": "ty", "page": 83, "level": 2}}], "page": 83, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Table18:ComparisonofProjectUnitCosts", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 83, "level": 2}}, {"headings_1": {"content": "ty", "page": 83, "level": 2}}], "page": 84, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["551,652", "222,209", "15.00", "6.04", "2.48"]], "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 83, "level": 2}}, {"headings_1": {"content": "ty", "page": 83, "level": 2}}], "page": 84, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["City's cost per square meter of the infrastructure (F) UGX", "Lowest cost per square meter of infrastructure in the cluster (Fm) UGX", "Max score (15\\*Fm/Fm)", "Project score (15\\*Fm/F)", "Proportion of the City's Cost per square meter to the Lowest in the cluster (1+(F- Fm)/Fm)"], "type": "table"}}, {"content": "The project scored 6.04 out of 15.00. The project\u2019s unit cost per square meter was", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 83, "level": 2}}, {"headings_1": {"content": "ty", "page": 83, "level": 2}}], "page": 84, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "2.48 times the lowest in the Northern Region cluster.", "metadata": {"headings": [{"headings_0": {"content": "2.48 times the lowest in the Northern Region cluster.", "page": 84, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 83, "level": 2}}], "page": 84, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "ManagementResponse", "metadata": {"headings": [{"headings_0": {"content": "ManagementResponse", "page": 84, "level": 2}}, {"headings_1": {"content": "2.48 times the lowest in the Northern Region cluster.", "page": 84, "level": 2}}], "page": 84, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "metadata": {"headings": [{"headings_0": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 84, "level": 2}}, {"headings_1": {"content": "ManagementResponse", "page": 84, "level": 2}}], "page": 84, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "be ferried from far distances in order to achieve quality Eg Pader, Pakwach, Adjumani etc. This has often affected the cost of local materials in the entity comparedtoothers.", "metadata": {"headings": [{"headings_0": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 84, "level": 2}}, {"headings_1": {"content": "ManagementResponse", "page": 84, "level": 2}}], "page": 84, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Further,manufacturedmaterialsarebroughtfromlongdistancesasGuluCitylacks", "metadata": {"headings": [{"headings_0": {"content": "Further,manufacturedmaterialsarebroughtfromlongdistancesasGuluCitylacks", "page": 84, "level": 2}}, {"headings_1": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 84, "level": 2}}], "page": 84, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "anymanufacturingfacility.Additionalcostforsomespecialfabricationsandfittings whichhastobedonefromKampalacontinuestoaffecttheratesforworksinGulu C  \ni", "metadata": {"headings": [{"headings_0": {"content": "Further,manufacturedmaterialsarebroughtfromlongdistancesasGuluCitylacks", "page": 84, "level": 2}}, {"headings_1": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 84, "level": 2}}], "page": 84, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "ty.", "metadata": {"headings": [{"headings_0": {"content": "ty.", "page": 84, "level": 2}}, {"headings_1": {"content": "Further,manufacturedmaterialsarebroughtfromlongdistancesasGuluCitylacks", "page": 84, "level": 2}}], "page": 84, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Auditor\u2019s Remark", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 84, "level": 2}}, {"headings_1": {"content": "ty.", "page": 84, "level": 2}}], "page": 84, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "There was no market assessment by the City to support the management response. \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 84, "level": 2}}, {"headings_1": {"content": "ty.", "page": 84, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 84, "level": 2}}, {"headings_1": {"content": "ty.", "page": 84, "level": 2}}]], "page": 84, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "3.4.5 Assessment of Efficiency", "metadata": {"headings": [{"headings_0": {"content": "3.4.5 Assessment of Efficiency", "page": 85, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 84, "level": 2}}], "page": 85, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The score on efficiency was 15.0 out of 35 as detailed below.", "metadata": {"headings": [{"headings_0": {"content": "3.4.5 Assessment of Efficiency", "page": 85, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 84, "level": 2}}], "page": 85, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**(a) Assessment of progress of works against time** **(i) Assessment of physical progress lag basing on** **initial work Programme**  A programme of works was not available on the project management file. However, SCC 26 stated that start date shall be immediately after site handover while SCC 22 specified intended completion date for the whole of the works as 120 days after site possession date. On further  the progress reports availed did not indicate the actual start and completion dates as well as progress at the intended completion date, hence progress lag could not be determined. review of the project management file,", "Poor project and document management", "Absence of a detailed work program and progress reports make  it difficult for the City  to track and monitor the progress of the project.", "ensure The Accounting Officer should  that detailed work programs are always prepared for all works to be implemented by the City Council. Proper progress of works should always be documented in the monthly progress reports."], ["**ManagementResponse** Weagreewiththefinding,howeverthemanagementwillensurethatrelevantprojectdocumentsareprepared/securedforproperproject management.", null, null, null], ["**Auditor\u2019s Remark**  Response noted. To be followed up in subsequent audits.", null, null, null], ["**(ii) Assessment of physical progress lag basing on** **revised work programme**  There was no information on file to show any time extension approval and revision of work program. Therefore physical progress lag based on revised work program could not be determined", "Poor project and document management", "Absence of a detailed work program and progress reports make  it difficult for the City  to track and monitor the progress of the project.", "The Accounting Officer should ensure that revised work programs are prepared for all time extensions or liquidated damages charged by the City council. Proper progress of works"]], "metadata": {"headings": [{"headings_0": {"content": "3.4.5 Assessment of Efficiency", "page": 85, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 84, "level": 2}}], "page": 85, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommendation"], "type": "table"}}, {"content": "68 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "3.4.5 Assessment of Efficiency", "page": 85, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 84, "level": 2}}, [{"headings_0": {"content": "3.4.5 Assessment of Efficiency", "page": 85, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 84, "level": 2}}]], "page": 85, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["", null, null, "", "", null, null, "should always be documented in the monthly progress reports."], ["", null, null, null, null, null, null, null], ["Weagreewiththefinding,howeverthemanagementwillensurethatrelevantprojectdocumentsareprepared/securedforproperproject management.", null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null], ["Response noted. Management should be responsive to this inadequacy in project management in the subsequent audit.", null, null, null, null, null, null, null], ["", null, null, "Laxity of the City in regard  to measurement of some items of work, Laxity in preparing  and keeping of payment related documentation", "Non-measurement of work items could lead to overpayments and poor accountability of these funds thus leading to financial loss to the Municipality.", null, null, "The accounting officer should ensure that detailed measurements are carried out regularly during works progress for an admeasure contract, and these detailed measurement  sheets should be attached to the payment certificates with a certified copy kept on file"], ["", null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null], ["Clause 17(4) of the PPDA (contracts) regulations 2014 requires that the actual works done are measured during the performance of a contract and finally reconciled on effecting payments. Review of the interim payment certificates No: 1 and No: 2 indicated that there  supporting documentation in form of measurement sheets attached. were no detailed payment", null, null, null, null, null, null, null], ["", null, null, "Negligence on the side of the finance department", "Poor scrutiny of the payment  certificates may lead to loss of finance by the entity or underpayment to the contract that may affect the financial cash flows of the contractor", null, null, "The Accounting Officer should ensure that every payment made the contractor is well analyzed to"], ["Audit review of the payment documents revealed that the amount certified for IPC No: 1 was 30,383,529 and the corresponding amount paid was UGX.30,383,529, while the amount certified for IPC No: 2 was 60,878,962 inclusive of 6% withholding tax and the corresponding amount paid was UGX.64,083,118, registering an inconsistency in payment made to the contractor. The details are shown in the table below;", null, null, null, null, null, null, null], ["**S/No**", "**Type of Payment**", "**Certified Amount (UGX)** Paid Amount (UGX)**", null, null, "**Payment above**", "**Remarks**", null]], "metadata": {"headings": [{"headings_0": {"content": "3.4.5 Assessment of Efficiency", "page": 85, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 84, "level": 2}}], "page": 86, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "ManagementResponse", "metadata": {"headings": [{"headings_0": {"content": "3.4.5 Assessment of Efficiency", "page": 85, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 84, "level": 2}}], "page": 86, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Remark", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 86, "level": 3}}, {"headings_1": {"content": "3.4.5 Assessment of Efficiency", "page": 85, "level": 2}}], "page": 86, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "(b) Assessment of the existence and effectiveness of internal controls for certification and payment of executed works  \n(i) Presence of detailed payment supporting documents \n(ii) Payment above certified amounts \n69 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program ManagementResponse", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 86, "level": 3}}, {"headings_1": {"content": "3.4.5 Assessment of Efficiency", "page": 85, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 86, "level": 3}}, {"headings_1": {"content": "3.4.5 Assessment of Efficiency", "page": 85, "level": 2}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 86, "level": 3}}, {"headings_1": {"content": "3.4.5 Assessment of Efficiency", "page": 85, "level": 2}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 86, "level": 3}}, {"headings_1": {"content": "3.4.5 Assessment of Efficiency", "page": 85, "level": 2}}]], "page": 86, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["1", "IPC No: 1", null, null, "30,383,529.00  30,383,529.00", null, null, null, null, null, "None", "OK", null, null], ["2", "IPC No: 2", null, null, "60,878,962.00  64,083,118.00", null, null, null, null, null, "None", "Inconsistency in payment", null, null], ["", null, null, null, null, null, null, null, null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 86, "level": 3}}, {"headings_1": {"content": "3.4.5 Assessment of Efficiency", "page": 85, "level": 2}}], "page": 87, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13"], "type": "table"}}, {"content": [["1", "IPC No: 1", null, null, "30,383,529.00  30,383,529.00", null, null, null, null, null, "None", "OK", null, null], ["2", "IPC No: 2", null, null, "60,878,962.00  64,083,118.00", null, null, null, null, null, "None", "Inconsistency in payment", null, null], ["", null, null, null, null, null, null, null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null, null, null, null, null, null, null], ["WeagreewiththeFinding.Thereisnooverpayment,managementshallensurethatisfigureisreconciledandrecoveredwhenfinal measurementsandcertificationaremade.", null, null, null, null, null, null, null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null, null, null, null, null, null, null], ["Management did not address the extra money (UGX.3,204,156) paid to the contractor and how it shall be recovered.", null, null, null, null, null, null, null, null, null, null, null, null, null], ["", null, null, null, null, null, null, "N/A", null, "OK", null, null, "OK", null], ["", null, null, null, null, null, null, null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null, null, null, null, null, null, null], ["The audit team carried out physical measurements of the quantities of executed works that were compared with quantities certified for payment. There were no overpayments noted as shown in table below;", null, null, null, null, null, null, null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null, null, null, null, null, null, null], ["**Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified value of the works (10 Marks)**", null, null, null, null, null, null, null, null, null, null, null, null, null], ["**Item Checked**", null, "**Unit**", "**Planned quantity**", null, "**Rate (UGX)**", "**Payment quantity**", null, "**Audit Quantity**", "**Diff. between Audit & Paid Quantities** **Amount Over Paid**", null, null, null, "**Remarks**"], ["230mm thick wall", null, "M 2", "147.00", null, "29,200.00", "178.71", null, "178.71", "0.00  0.00", null, null, null, ""], ["Reinforced concrete in beams", null, "M 3", "4.3", null, "320,000", "4.35", null, "4.35", "0.00  0.00", null, null, null, ""], ["**Total Overpayment: Total Payment (Final Contract Amount): % Overpayment:** **0.00 94,466,647 0.00**", null, null, null, null, null, null, null, null, null, null, null, null, ""], [null, null, null, null, null, null, null, null, null, null, null, null, null, ""], [null, null, null, null, null, null, null, null, null, null, null, null, null, ""], [null, null, null, null, null, null, null, null, null, null, null, null, null, "OK"]], "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 86, "level": 3}}, {"headings_1": {"content": "3.4.5 Assessment of Efficiency", "page": 85, "level": 2}}], "page": 87, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13"], "type": "table"}}, {"content": "Auditor\u2019s Remark", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 87, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 86, "level": 3}}], "page": 87, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "(iii) Percentage of overpayment (as a result of variance between audit values and certified works) to the certified value of works \n(iv) Timeliness in Payment of IPCs \n70 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 87, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 86, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 87, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 86, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 87, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 86, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 87, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 86, "level": 3}}]], "page": 87, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["shown in the table below;", null, null, null, "", null, "", null, "", null], ["", null, null, null, null, null, null, null, null, null], ["**S/No**", "**Type of Payment**", "**Date Certified**", "**Expected latest payment date**", null, "**Date of Payment**", null, "**Delays in payment**", null, "**Remarks**"], ["1", "IPC No: 1", "18 th May 2021", "17 th June 2021", null, "11 th June 2021", null, "None", null, "OK"], ["2", "IPC No: 2", "22 nd June 2021", "22 nd July 2021", null, "28 th June 2021", null, "None", null, "OK"], ["**(c) Review of Contract Supervision and Monitoring Arrangements Review of Contract Supervision and Monitoring Arrangements** **(i) Percentage of quality progress reports prepared** Clause 53 (3) (g) of PPDA regulations of 2014, requires the Contract Manager to prepare monthly progress reports. The project duration was specified as 120 days, implying that at least four (4) monthly progress reports would be expected. However only three progress report for the months of April, May and June have been availed out of the four expected representing 75% but of poor quality as they lack other key information such as quality control, financial progress, time progress", null, null, null, "Due to poor project management", null, "Failure to prepare monthly progress could deny stakeholders the chance to resolve issues that could negatively affect project progress at the earliest opportunity", null, "ensure reports The Accounting Officer should  that progress  are prepared and address any issues that could negatively  the execution and progress of the project affect", null], ["", null, null, null, null, null, null, null, null, null], ["Weagreewiththefinding;however,someprogressreportswerefoundintheprocurementfile.(seeattached).", null, null, null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null, null, null], ["The progress reports were attached as stated in the management response. However only three progress report for the months of April, May and June have been availed out of the four expected and of poor quality as they lack other key information such as quality control, financial progress, time progress.", null, null, null, null, null, null, null, null, null], ["**(ii) Presence of minutes of site meetings**  It is a good project management practice to hold monthly site meetings to discuss issues pertaining to execution and progress of works. The project duration was specified as 120 days, implying at least four (4) site meeting records were expected. Review of the project", null, null, null, "N/A", null, "N/A", null, "N/A", null]], "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 87, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 86, "level": 3}}], "page": 88, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "ManagementResponse", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 87, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 86, "level": 3}}], "page": 88, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Remark", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 88, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 87, "level": 3}}], "page": 88, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "71 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 88, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 87, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 88, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 87, "level": 3}}]], "page": 88, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["management file revealed that three site meetings minutes dated 29 th March 2021, 28 th April 2021, 28 th May 2021 were available an indication that site meetings were held.", "", "", ""], ["**(iv) Percentage of approved supervising personnel on** **site**  Clause 52 of PPDA regulations of 2014 requires the Accounting Officer to appoint a Contract Manager to manage  project management records indicated that the the Contract manager was appointed vide letter dated 25 th February 2021, implying 100% approved supervision personnel on site the contract. Reviewing the", "N/A", "OK", "OK"], ["**(iv) Percentage of approved equipment on site** At the time of audit, works had been completed therefore no equipment was expected on site. on review of the project management  found no information as regards to equipment mobilization thus suggesting 0% approved equipment on site file, the auditor", "Due to poor project management", "Absence of relevant project management information makes it hard  the stakeholders to make informed  decision regarding the project performance for", "The Accounting Officer should always ensure that the  necessary documentation regarding project implementation is prepared  readily accessible by stakeholders and"], ["**ManagementResponse** Weagreewiththefinding,progressreportsarenowattachedshowingtheextentofequipmentmobilization.", null, null, null], ["**Auditor\u2019s Remark**  Response noted but still the progress report availed does not specify the equipment that was mobilized. Management should always prepare a mobilization report when inspecting equipment mobilized by the contractors and then keep updating it in the subsequent progress reports.", null, null, null], ["**(d) Review of Contract Supervision and Monitoring Arrangements during project closure** **(v) Presence of detailed certificate of completion**  The Auditor noted that a completion certificate was missing on file.", "Possibly  poor management due to project", "Unavailability relevant documentation lead to taking of project might stakeholders decisions", "The Accounting Officer should always ensure that completion certificate for every project is prepared"]], "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 88, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 87, "level": 3}}], "page": 89, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "72 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 88, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 87, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 88, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 87, "level": 3}}]], "page": 89, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["", "premised assumptions on wrong", "", null], ["**ManagementResponse** Weagreewiththefinding,howeversomedocumentswerefoundintheprocurementfile.(Seeattached).", null, null, null], ["**Auditor\u2019s Remark**  Response noted but the certificate of completion lacks an attached snag list and thus lacks sufficient information.", null, null, null], ["**(vi) Presence of As-built drawings and Maintenance** **Manuals**  In accordance to SCC 67.1, \u201cAs-built\u201d drawings were not required and so they were not prepared.", "Poor formulation project", "This denies the Entity information required to make  informed decisions  regarding future improvements thereby making future works hard and expensive", "The accounting officer should make sure that As- built drawings are always prepared  duly approved at every project completion and"], ["**ManagementResponse** Weagreewiththisfinding,Managementhasnotedtherecommendationforfutureimprovements.", null, null, null], ["**Auditor\u2019s comment**  Management should include As-built drawings and maintenance manuals as a requirement in the special conditions of contract for all future projects since they aid in future improvements or developments of infrastructure", null, null, null], ["**(vii)Percentage of DLP progress / monitoring reports** The DLP was 6 months as per SCC 44.1 suggesting that at least six (6) monthly progress and monitoring reports would be expected. Reviewing the project management records, the Auditor established that no reports were available on the project management file implying there were not prepared.", "Poor management project", "Lack of relevant project documents might lead to stakeholders taking decisions premised on wrong assumptions", "The Accounting Officer should always ensure defects monitoring reports are prepared during the defects liability period"], ["**ManagementResponse** Weagreewiththisfinding,Managementhasnotedtherecommendationforfutureimprovements.", null, null, null], ["**Auditor\u2019s comment**  To be followed up in future audits.", null, null, null], ["**(viii) Presence of Defects Liability Certificate**", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 88, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 87, "level": 3}}], "page": 90, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["management file revealed that three site meetings minutes dated 29 th March 2021, 28 th April 2021, 28 th May 2021 were available an indication that site meetings were held.", "", "", ""], "type": "table"}}, {"content": "73 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 88, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 87, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 88, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 87, "level": 3}}]], "page": 90, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["Reviewing the project management file revealed that a defects liability certificate was not available implying it was not prepared and issued.", "Possibly  poor management due to project", "Lack of relevant project documents might lead to stakeholders taking decisions premised on wrong assumptions", "The Accounting Officer should always ensure that all the relevant documents for a project are prepared"], ["**ManagementResponse** Weagreewiththefinding;however,somedocumentswerefoundintheprocurementfile.", null, null, null], ["**Auditor\u2019s comment**  Response noted, however the defects liability certificate was not availed.", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 88, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 87, "level": 3}}], "page": 91, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["management file revealed that three site meetings minutes dated 29 th March 2021, 28 th April 2021, 28 th May 2021 were available an indication that site meetings were held.", "", "", ""], "type": "table"}}, {"content": "74 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 88, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 87, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 88, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 87, "level": 3}}]], "page": 91, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "3.4.6 Assessment of Effectiveness", "metadata": {"headings": [{"headings_0": {"content": "3.4.6 Assessment of Effectiveness", "page": 92, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 88, "level": 3}}], "page": 92, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The score on effectiveness was 24.0 out of 35.00 as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "3.4.6 Assessment of Effectiveness", "page": 92, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 88, "level": 3}}], "page": 92, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Finding**", null, null, null, "**Cause**", null, null, "**Implication**", null, "**Recommendation**", null, null], ["**(a) Assessment of the quality of works under implementation** **(i) Percentage of material test results on file** Review of the project management file revealed that the entity did not carry out material testing for this project which translated to 0% material test results on file.", null, null, null, "", null, null, "", null, "The Accounting Officer should ensure that material testing is undertaken prior to incorporation of materials into the works", null, null], ["**S/No**", null, "**Material/Layer/Product**", null, null, "**Tests Expected**", null, null, "**Test Results on File**", null, "**Remarks**", null], ["1", null, "Building", null, null, "Bricks compressive strength", null, null, "Absent", null, "No material test results were seen on file", null], [null, null, null, null, null, "Aggregates", null, null, "Absent", null, null, null], [null, null, null, null, null, "Tests on Sand", null, null, "Absent", null, null, null], ["", null, null, null, null, null, null, null, null, null, null, null], ["Weagreewiththisfinding,Managementhasnotedtherecommendationforfutureimprovements.", null, null, null, null, null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null, null, null, null, null], ["To be followed up.", null, null, null, null, null, null, null, null, null, null, null], ["**(ii) Percentage conformance of site works to design drawings and physical specifications** Design drawings were available but physical specifications were missing on file. Some works items where checked by the audit team to ascertain conformance to design drawings. It was established that these works conformed 100% to the design drawings and physical specifications as indicated in the table below;", null, null, null, "N/A", null, null, "OK  OK", null, null, null, null], ["**No.**", "**Item Description**", null, "**Drawings/ Specifications**", null, null, "**Field checks/measurements Deviation**", null, null, null, null, "**Conformity**"]], "metadata": {"headings": [{"headings_0": {"content": "3.4.6 Assessment of Effectiveness", "page": 92, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 88, "level": 3}}], "page": 92, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11"], "type": "table"}}, {"content": "ManagementResponse", "metadata": {"headings": [{"headings_0": {"content": "3.4.6 Assessment of Effectiveness", "page": 92, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 88, "level": 3}}], "page": 92, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Auditor\u2019s comment", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s comment", "page": 92, "level": 3}}, {"headings_1": {"content": "3.4.6 Assessment of Effectiveness", "page": 92, "level": 2}}], "page": 92, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "75 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s comment", "page": 92, "level": 3}}, {"headings_1": {"content": "3.4.6 Assessment of Effectiveness", "page": 92, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s comment", "page": 92, "level": 3}}, {"headings_1": {"content": "3.4.6 Assessment of Effectiveness", "page": 92, "level": 2}}]], "page": 92, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Finding**", null, null, null, null, "**Cause**", null, null, "**Implication** Recommendation**", null, null, null, null, null], ["1", "Roofing sheets", null, null, "G-28 (Pre-painted)", null, null, "G-28 (Pre-painted) -", null, null, null, null, null, "100%"], ["2", "Fascia boards", null, null, "(25x225)mm", null, null, "(25x225)mm  -", null, null, null, null, null, "100%"]], "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s comment", "page": 92, "level": 3}}, {"headings_1": {"content": "3.4.6 Assessment of Effectiveness", "page": 92, "level": 2}}], "page": 93, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13"], "type": "table"}}, {"content": [["**Finding**", null, null, null, null, "**Cause**", null, null, "**Implication** Recommendation**", null, null, null, null, null], ["1", "Roofing sheets", null, null, "G-28 (Pre-painted)", null, null, "G-28 (Pre-painted) -", null, null, null, null, null, "100%"], ["2", "Fascia boards", null, null, "(25x225)mm", null, null, "(25x225)mm  -", null, null, null, null, null, "100%"], ["4", "External Dimensions", null, null, "16.508mX7.69m", null, null, "16.60X7.75  -", null, null, null, null, null, "100%"], ["4", "Wall thickness (external)", null, null, "230mm", null, null, "230mm  -", null, null, null, null, null, "100%"], ["**(iii) Conformance of Audit Test Results to** **Specifications**  The audit team carried out non-destructive tests on septic tank cover and the results are presented in the table below. 1 out of 3 of the results passed", null, null, null, null, "This could be attributed to failure to test materials before they are utilized on the project", null, null, "There is project  the design life risk of the failing to meet Accounting ensure The  officer should  the failed sections are redone by the contractor that", null, null, null, null, null], ["**In situ tests**", null, "**Equipment / Tools**", "**Structure or Layer tested**", null, null, "**Management Result (mm)** **Auditor\u2019s Result** (mm)", null, null, "**Specification (mm)**", "**Comment**", null, "**Recommendation**", null], ["Compressive strength of concrete", null, "Schmidt Hammer", "Septic Tank Covers", null, null, "Not Availed 13.9", null, null, "20", "Failed", null, "", null], [null, null, null, "Septic Tank Covers", null, null, "16.7", null, null, "20", "Passed", null, null, null], [null, null, null, "Septic Tank Covers", null, null, "11.9", null, null, "20", "Failed", null, null, null], ["", null, null, null, null, null, null, null, null, null, null, null, null, null], ["Thisisnoted.Managementshallmonitortheperformanceofthestructureandrecoveranylossesfromtheretentionmoney.", null, null, null, null, null, null, null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null, null, null, null, null, null, null], ["To be followed up.", null, null, null, null, null, null, null, null, null, null, null, null, null], ["**(iv) Presence of observations** **defects from visual** the Engineering Staff The Auditors inspected the works on 1 st August 2022 in the presence of  from City Engineer\u2019s Office Gulu. The works were complete at the time of audit and no visible defects were observed.", null, null, null, null, "N/A", null, null, "OK", null, null, "OK", null, null], ["**(b) Assessment of** the infrastructure** **the utilization of** **(i) Observed functionality and usage**  At the time of audit, the works were complete. The infrastructure was occupied, in use and", null, null, null, null, "N/A", null, null, "OK", null, null, "OK", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s comment", "page": 92, "level": 3}}, {"headings_1": {"content": "3.4.6 Assessment of Effectiveness", "page": 92, "level": 2}}], "page": 93, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13"], "type": "table"}}, {"content": "ManagementResponse", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s comment", "page": 92, "level": 3}}, {"headings_1": {"content": "3.4.6 Assessment of Effectiveness", "page": 92, "level": 2}}], "page": 93, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Auditor\u2019s comment", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s comment", "page": 93, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s comment", "page": 92, "level": 3}}], "page": 93, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "76 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s comment", "page": 93, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s comment", "page": 92, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s comment", "page": 93, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s comment", "page": 92, "level": 3}}]], "page": 93, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["serving as intended.", "", "", ""], ["**(c) Assessment of the** **environmental** requirements, health and safety** **and** **fulfillment social** **of impact** **(i) Presence of an ESIA/ESMP or** the time of audit, **environmental screening report**  At  the works had been completed. Review of the project management file revealed that there was an environmental and social screening form dated 6 th January 2020 and fully filled in implying environmental screening was undertaken on this project.", "N/A", "OK", "OK"], ["**(ii) Evidence of fulfillment of Environmental** the time of audit, **protection measures**  At  the works had been completed. The auditor observed that some trees had been planted and were being monitored as a measure to preserve the environment. Below is a photo of evidence;", "N/A", "N/A", "OK"]], "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s comment", "page": 93, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s comment", "page": 92, "level": 3}}], "page": 94, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommendation"], "type": "table"}}, {"content": "77 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s comment", "page": 93, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s comment", "page": 92, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s comment", "page": 93, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s comment", "page": 92, "level": 3}}]], "page": 94, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["", "", "", ""], ["", "N/A", "N/A", "OK"], ["**measures** At the time of audit, the works had been completed. Review of the project management file revealed that there was evidence of fulfillment of social protection measures such as sensitization including employing women and elderly people.", null, null, null], ["", "N/A", "N/A", "OK"], ["At the time of audit, the works had been completed. However, on reviewing the project management records, the progress reports that were attached had information on fulfillment of OSH measures such as provision of personal protective equipment such as cover boots, gloves and helmets", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s comment", "page": 93, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s comment", "page": 92, "level": 3}}], "page": 95, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommendation"], "type": "table"}}, {"content": "(iii) Evidence of fulfillment of Social protection (iv) Evidence of fulfillment of OSH measures \n78 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program \n79 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s comment", "page": 93, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s comment", "page": 92, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s comment", "page": 93, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s comment", "page": 92, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s comment", "page": 93, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s comment", "page": 92, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s comment", "page": 93, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s comment", "page": 92, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s comment", "page": 93, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s comment", "page": 92, "level": 3}}]], "page": 95, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "3.5 Project Title: Construction of one Block of Two-unit staff house at Bardege Health Centre III", "metadata": {"headings": [{"headings_0": {"content": "3.5 Project Title: Construction of one Block of Two-unit staff house at Bardege Health Centre III", "page": 97, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s comment", "page": 93, "level": 3}}], "page": 97, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "3.5.1 Contract Details", "metadata": {"headings": [{"headings_0": {"content": "3.5.1 Contract Details", "page": 97, "level": 2}}, {"headings_1": {"content": "3.5 Project Title: Construction of one Block of Two-unit staff house at Bardege Health Centre III", "page": 97, "level": 2}}], "page": 97, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The project details are presented in the table below.", "metadata": {"headings": [{"headings_0": {"content": "The project details are presented in the table below.", "page": 97, "level": 2}}, {"headings_1": {"content": "3.5.1 Contract Details", "page": 97, "level": 2}}], "page": 97, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Table19:Projectdetails", "metadata": {"headings": [{"headings_0": {"content": "The project details are presented in the table below.", "page": 97, "level": 2}}, {"headings_1": {"content": "3.5.1 Contract Details", "page": 97, "level": 2}}], "page": 97, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Procurement Reference No.**", "GULU754/Wrks/20-21/00001"], ["**Contract** **Manager** **Project**", "The City Engineer"], ["**Client**", "Gulu City Council"], ["**Contractor**", "LOAD ENGINEERING LTD P.O Box 327, Gulu"], ["**Contract criteria**", "Admeasurement"], ["**Funding**", "PHC"], ["**Implementation mode**", "Contracted"], ["**Contract signing**", "24 th February 2021"], ["**Commencement date**", "Not availed"], ["**Intended** completion** **date**", "Not availed"], ["**Original contract period**", "120 days"], ["**Actual completion date**", "Not availed"], ["**Original contract sum**", "UGX 95,370,640 (VAT Inclusive)"], ["**Defects Liability Period**", "180 days"], ["**Actual** **cost** **implementation**", "UGX 86,105,108 (VAT Inclusive)"], ["**Physical** **reported** **Progress**", "100% complete"]], "metadata": {"headings": [{"headings_0": {"content": "The project details are presented in the table below.", "page": 97, "level": 2}}, {"headings_1": {"content": "3.5.1 Contract Details", "page": 97, "level": 2}}], "page": 97, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Project Name", "Construction of one Block of Two unit staff house at Bardege Health Centre III."], "type": "table"}}, {"content": "3.5.2 Scope of Works", "metadata": {"headings": [{"headings_0": {"content": "3.5.2 Scope of Works", "page": 97, "level": 2}}, {"headings_1": {"content": "The project details are presented in the table below.", "page": 97, "level": 2}}], "page": 97, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The scope of the works included;", "metadata": {"headings": [{"headings_0": {"content": "3.5.2 Scope of Works", "page": 97, "level": 2}}, {"headings_1": {"content": "The project details are presented in the table below.", "page": 97, "level": 2}}], "page": 97, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "\uf0b7 Substructure;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Substructure;", "page": 97, "level": 1}}, {"headings_1": {"content": "3.5.2 Scope of Works", "page": 97, "level": 2}}], "page": 97, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "- Walling and building frames;\n- Roof structure and finishes;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Substructure;", "page": 97, "level": 1}}, {"headings_1": {"content": "3.5.2 Scope of Works", "page": 97, "level": 2}}], "page": 97, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "list"}}, {"content": "Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program \nTwo-unit staff block at Bardege health center III- complete", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Substructure;", "page": 97, "level": 1}}, {"headings_1": {"content": "3.5.2 Scope of Works", "page": 97, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Substructure;", "page": 97, "level": 1}}, {"headings_1": {"content": "3.5.2 Scope of Works", "page": 97, "level": 2}}]], "page": 98, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "3.5.4 Assessment of Economy", "metadata": {"headings": [{"headings_0": {"content": "3.5.4 Assessment of Economy", "page": 98, "level": 2}}, {"headings_1": {"content": "\uf0b7 Substructure;", "page": 97, "level": 1}}], "page": 98, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The score on economy was 14.27 out of 30 as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "3.5.4 Assessment of Economy", "page": 98, "level": 2}}, {"headings_1": {"content": "\uf0b7 Substructure;", "page": 97, "level": 1}}], "page": 98, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "(i) Comparison of unit project item costs as per Engineers estimates", "metadata": {"headings": [{"headings_0": {"content": "(i) Comparison of unit project item costs as per Engineers estimates", "page": 98, "level": 2}}, {"headings_1": {"content": "3.5.4 Assessment of Economy", "page": 98, "level": 2}}], "page": 98, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "A comparison was made of the Engineer\u2019s estimates for the project and the lowest rates for the 5 selected items among the Municipalities/cities in the cluster. The results of the assessment are presented in the table below: \nTable20:ComparisonofEngineersestimatesacrossCities/Municipalities", "metadata": {"headings": [{"headings_0": {"content": "(i) Comparison of unit project item costs as per Engineers estimates", "page": 98, "level": 2}}, {"headings_1": {"content": "3.5.4 Assessment of Economy", "page": 98, "level": 2}}, [{"headings_0": {"content": "(i) Comparison of unit project item costs as per Engineers estimates", "page": 98, "level": 2}}, {"headings_1": {"content": "3.5.4 Assessment of Economy", "page": 98, "level": 2}}]], "page": 98, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Bill item Unit City's Lowest Max Projec Proportion", "metadata": {"headings": [{"headings_0": {"content": "Bill item Unit City's Lowest Max Projec Proportion", "page": 98, "level": 2}}, {"headings_1": {"content": "(i) Comparison of unit project item costs as per Engineers estimates", "page": 98, "level": 2}}], "page": 98, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Eng. est. rate score t score of the City's rate (F) within (1*Fm/F (1*Fm/ Eng. est.", "metadata": {"headings": [{"headings_0": {"content": "Eng. est. rate score t score of the City's rate (F) within (1*Fm/F (1*Fm/ Eng. est.", "page": 98, "level": 2}}, {"headings_1": {"content": "Bill item Unit City's Lowest Max Projec Proportion", "page": 98, "level": 2}}], "page": 98, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "(UGX) the m) F) rate to the", "metadata": {"headings": [{"headings_0": {"content": "Eng. est. rate score t score of the City's rate (F) within (1*Fm/F (1*Fm/ Eng. est.", "page": 98, "level": 2}}, {"headings_1": {"content": "Bill item Unit City's Lowest Max Projec Proportion", "page": 98, "level": 2}}], "page": 98, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "cluster lowest in (Fm) UGX the cluster (1+(F- Fm)/Fm)", "metadata": {"headings": [{"headings_0": {"content": "cluster lowest in (Fm) UGX the cluster (1+(F- Fm)/Fm)", "page": 98, "level": 4}}, {"headings_1": {"content": "Eng. est. rate score t score of the City's rate (F) within (1*Fm/F (1*Fm/ Eng. est.", "page": 98, "level": 2}}], "page": 98, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Roofing sheets G-28 M 2 32000 25000 1.00 0.78 1.28 \nInternal Plaster M 2 9,000 6,000 1.00 0.67 1.50 230mm walling M 2 32,000 32,000 1.00 1.00 1.00 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "cluster lowest in (Fm) UGX the cluster (1+(F- Fm)/Fm)", "page": 98, "level": 4}}, {"headings_1": {"content": "Eng. est. rate score t score of the City's rate (F) within (1*Fm/F (1*Fm/ Eng. est.", "page": 98, "level": 2}}, [{"headings_0": {"content": "cluster lowest in (Fm) UGX the cluster (1+(F- Fm)/Fm)", "page": 98, "level": 4}}, {"headings_1": {"content": "Eng. est. rate score t score of the City's rate (F) within (1*Fm/F (1*Fm/ Eng. est.", "page": 98, "level": 2}}], [{"headings_0": {"content": "cluster lowest in (Fm) UGX the cluster (1+(F- Fm)/Fm)", "page": 98, "level": 4}}, {"headings_1": {"content": "Eng. est. rate score t score of the City's rate (F) within (1*Fm/F (1*Fm/ Eng. est.", "page": 98, "level": 2}}]], "page": 98, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Further,manufacturedmaterialsarebroughtfromlongdistancesasGuluCitylacks", "metadata": {"headings": [{"headings_0": {"content": "Further,manufacturedmaterialsarebroughtfromlongdistancesasGuluCitylacks", "page": 99, "level": 2}}, {"headings_1": {"content": "cluster lowest in (Fm) UGX the cluster (1+(F- Fm)/Fm)", "page": 98, "level": 4}}], "page": 99, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "anymanufacturingfacility.Additionalcostforsomespecialfabricationsandfittings whichhastobedonefromKampalacontinuestoaffecttheratesforworksinGulu C  \ni", "metadata": {"headings": [{"headings_0": {"content": "Further,manufacturedmaterialsarebroughtfromlongdistancesasGuluCitylacks", "page": 99, "level": 2}}, {"headings_1": {"content": "cluster lowest in (Fm) UGX the cluster (1+(F- Fm)/Fm)", "page": 98, "level": 4}}], "page": 99, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "ty.", "metadata": {"headings": [{"headings_0": {"content": "ty.", "page": 99, "level": 2}}, {"headings_1": {"content": "Further,manufacturedmaterialsarebroughtfromlongdistancesasGuluCitylacks", "page": 99, "level": 2}}], "page": 99, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Auditor\u2019s Remark", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 99, "level": 2}}, {"headings_1": {"content": "ty.", "page": 99, "level": 2}}], "page": 99, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "There is a significant deviation between the Engineer\u2019s estimates and the lowest estimates in the cluster for most of the items. The management did not provide a detailed research and evaluation of the prevailing market prices undertaken before coming up with the final Engineer\u2019s estimates.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 99, "level": 2}}, {"headings_1": {"content": "ty.", "page": 99, "level": 2}}], "page": 99, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "(ii) Comparison of unit project item costs as per works contracts", "metadata": {"headings": [{"headings_0": {"content": "(ii) Comparison of unit project item costs as per works contracts", "page": 99, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 99, "level": 2}}], "page": 99, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "A comparison was made of the contractor\u2019s rates for the project and the lowest rates for the 5 selected items among the Municipalities/cities in the cluster. The results of the assessment are presented in the table below; \nTable21:Comparisonofcontractor\u2019sratesacrossCities/Municipalities", "metadata": {"headings": [{"headings_0": {"content": "(ii) Comparison of unit project item costs as per works contracts", "page": 99, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 99, "level": 2}}, [{"headings_0": {"content": "(ii) Comparison of unit project item costs as per works contracts", "page": 99, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 99, "level": 2}}]], "page": 99, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Bill item", "metadata": {"headings": [{"headings_0": {"content": "Bill item", "page": 99, "level": 2}}, {"headings_1": {"content": "(ii) Comparison of unit project item costs as per works contracts", "page": 99, "level": 2}}], "page": 99, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Unit Contract Lowest Max Project Proportion of or\u2019s rate rate score score the City\u2019s (F) within (2*Fm/F (2*Fm/F) contractor\u2019s.", "metadata": {"headings": [{"headings_0": {"content": "Unit Contract Lowest Max Project Proportion of or\u2019s rate rate score score the City\u2019s (F) within (2*Fm/F (2*Fm/F) contractor\u2019s.", "page": 99, "level": 2}}, {"headings_1": {"content": "Bill item", "page": 99, "level": 2}}], "page": 99, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "(UGX) the m)", "metadata": {"headings": [{"headings_0": {"content": "Unit Contract Lowest Max Project Proportion of or\u2019s rate rate score score the City\u2019s (F) within (2*Fm/F (2*Fm/F) contractor\u2019s.", "page": 99, "level": 2}}, {"headings_1": {"content": "Bill item", "page": 99, "level": 2}}], "page": 99, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Rate to the cluster Lowest in the (Fm) UGX cluster (1+(F-", "metadata": {"headings": [{"headings_0": {"content": "Rate to the cluster Lowest in the (Fm) UGX cluster (1+(F-", "page": 99, "level": 4}}, {"headings_1": {"content": "Unit Contract Lowest Max Project Proportion of or\u2019s rate rate score score the City\u2019s (F) within (2*Fm/F (2*Fm/F) contractor\u2019s.", "page": 99, "level": 2}}], "page": 99, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Roofing sheets G 28 M 2", "metadata": {"headings": [{"headings_0": {"content": "Rate to the cluster Lowest in the (Fm) UGX cluster (1+(F-", "page": 99, "level": 4}}, {"headings_1": {"content": "Unit Contract Lowest Max Project Proportion of or\u2019s rate rate score score the City\u2019s (F) within (2*Fm/F (2*Fm/F) contractor\u2019s.", "page": 99, "level": 2}}], "page": 99, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Fm)/Fm)", "metadata": {"headings": [{"headings_0": {"content": "Fm)/Fm)", "page": 99, "level": 2}}, {"headings_1": {"content": "Rate to the cluster Lowest in the (Fm) UGX cluster (1+(F-", "page": 99, "level": 4}}], "page": 99, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "17,740 2.00 1.18 1.69 30,000  \nInternal Plaster M 2 Not 7,000 2.00 0.00 0.00 availed  \n230mm walling M 2 8,000 2.00 0.62 3.25 26,000  \nRoofing Timber M 5,000 2.00 1.43 1.40 100\u00d750mm  \n7,000  \nReinforced Concrete M 3 200,000 2.00 1.60 1.25 250,000", "metadata": {"headings": [{"headings_0": {"content": "Fm)/Fm)", "page": 99, "level": 2}}, {"headings_1": {"content": "Rate to the cluster Lowest in the (Fm) UGX cluster (1+(F-", "page": 99, "level": 4}}], "page": 99, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Total Score", "metadata": {"headings": [{"headings_0": {"content": "Total Score", "page": 99, "level": 2}}, {"headings_1": {"content": "Fm)/Fm)", "page": 99, "level": 2}}], "page": 99, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "10.00 4.83", "metadata": {"headings": [{"headings_0": {"content": "10.00 4.83", "page": 99, "level": 2}}, {"headings_1": {"content": "Total Score", "page": 99, "level": 2}}], "page": 99, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The project scored 4.83 out of 10. The contractor\u2019s rates for roofing sheets G 28, 230mm walling, Roofing Timber 100\u00d750mm, were higher than the lowest in the cluster. \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program \nTable22:ComparisonofProjectUnitCosts", "metadata": {"headings": [{"headings_0": {"content": "10.00 4.83", "page": 99, "level": 2}}, {"headings_1": {"content": "Total Score", "page": 99, "level": 2}}, [{"headings_0": {"content": "10.00 4.83", "page": 99, "level": 2}}, {"headings_1": {"content": "Total Score", "page": 99, "level": 2}}], [{"headings_0": {"content": "10.00 4.83", "page": 99, "level": 2}}, {"headings_1": {"content": "Total Score", "page": 99, "level": 2}}]], "page": 99, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["583,912", "222,209", "15.00", "5.71", "2.63"]], "metadata": {"headings": [{"headings_0": {"content": "10.00 4.83", "page": 99, "level": 2}}, {"headings_1": {"content": "Total Score", "page": 99, "level": 2}}], "page": 100, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["City's cost per square meter of the infrastructure (F) UGX", "Lowest cost per square meter of infrastructure in the cluster (Fm) UGX", "Max score (15\\*Fm/Fm)", "Project score (15\\*Fm/F)", "Proportion of the City's Cost per square meter to the Lowest in the cluster (1+(F- Fm)/Fm)"], "type": "table"}}, {"content": "The project scored 5.71 out of 15.00. The project\u2019s unit cost per square meter was", "metadata": {"headings": [{"headings_0": {"content": "10.00 4.83", "page": 99, "level": 2}}, {"headings_1": {"content": "Total Score", "page": 99, "level": 2}}], "page": 100, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "2.63 times the lowest in the Northern Region cluster", "metadata": {"headings": [{"headings_0": {"content": "2.63 times the lowest in the Northern Region cluster", "page": 100, "level": 2}}, {"headings_1": {"content": "10.00 4.83", "page": 99, "level": 2}}], "page": 100, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "ManagementResponse", "metadata": {"headings": [{"headings_0": {"content": "ManagementResponse", "page": 100, "level": 2}}, {"headings_1": {"content": "2.63 times the lowest in the Northern Region cluster", "page": 100, "level": 2}}], "page": 100, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "metadata": {"headings": [{"headings_0": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 100, "level": 2}}, {"headings_1": {"content": "ManagementResponse", "page": 100, "level": 2}}], "page": 100, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "be ferried from far distances in order to achieve quality Eg Pader, Pakwach, Adjumani etc. This has often affected the cost of local materials in the entity comparedtoothers.", "metadata": {"headings": [{"headings_0": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 100, "level": 2}}, {"headings_1": {"content": "ManagementResponse", "page": 100, "level": 2}}], "page": 100, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Remarks", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 100, "level": 2}}, {"headings_1": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 100, "level": 2}}], "page": 100, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The comparison was done with other cities /Municipalities within the same cluster within the same region and facing similar challenges. The significant difference was not explained. \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 100, "level": 2}}, {"headings_1": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 100, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Remarks", "page": 100, "level": 2}}, {"headings_1": {"content": "Weconcurwiththefindings,GuluCityclusterlacksqualitylocalmaterialsithasto", "page": 100, "level": 2}}]], "page": 100, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "3.5.5 Assessment of Efficiency", "metadata": {"headings": [{"headings_0": {"content": "3.5.5 Assessment of Efficiency", "page": 101, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 100, "level": 2}}], "page": 101, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The score on efficiency was 20.0 out of 35 as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "3.5.5 Assessment of Efficiency", "page": 101, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 100, "level": 2}}], "page": 101, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**a)** Assessment of progress of works against time** **(i)** Assessment of physical progress lag basing on initial work Programme** A programme of works was not available on the project management file. However, SCC 26 stated that start date shall be immediately after site handover while SCC 22 specified intended completion date for the whole of the works as 120 days after site possession date. On further review of the project management file, the progress reports availed did not indicate the actual start and completion dates as well as progress at the intended completion date, hence progress lag could not be determined.", "Poor project and document management", "Absence of a detailed work program and progress reports make it difficult for the City to track and monitor the progress of the project.", "ensure The Accounting Officer should  that detailed work programs are always prepared for all  be implemented by the City council. works to Proper progress of works should always be documented in the monthly progress reports."], ["**ManagementResponse** Weagreewiththisfinding,Managementhasnotedtherecommendationforfutureimprovements.", null, null, null], ["**Auditor\u2019s Remark**  Response noted. To be followed up.", null, null, null], ["**(ii)** Assessment of physical progress lag basing on** **revised work programme**  There was no information on file to show any time extension approval and revision of work program. Therefore physical progress lag based on revised work program could not be determined.", "Due to poor project management", "Lack of adequate project  information denies stakeholders an opportunity to make informed decisions", "ensure The Accounting Officer should  that relevant  project documents  are prepared/secured by the project manager for proper  project management."]], "metadata": {"headings": [{"headings_0": {"content": "3.5.5 Assessment of Efficiency", "page": 101, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 100, "level": 2}}], "page": 101, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommendation"], "type": "table"}}, {"content": "84 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "3.5.5 Assessment of Efficiency", "page": 101, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 100, "level": 2}}, [{"headings_0": {"content": "3.5.5 Assessment of Efficiency", "page": 101, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 100, "level": 2}}]], "page": 101, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Finding**", null, "**Cause**", null, "**Implication**", null, "**Recommendation**", null], ["", null, null, null, null, null, null, null], ["Weagreewiththisfinding,Managementhasnotedtherecommendationforfutureimprovements.", null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null], ["noted. Management should be responsive to this inadequacy in project management in the subsequent audit.", null, null, null, null, null, null, null], ["", null, "Laxity of the City in regard to measurement of some items of work", null, "Non-measurement of work items could lead to overpayments and poor accountability of these funds thus leading to financial loss to the Municipality.", null, "ensure The Accounting Officer should  that detailed measurements are carried out regularly during works progress for an admeasure contract, and  detailed measurement sheets are attached to the payment certificates these", null], ["", null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null], ["Clause 17(4) of the PPDA (contracts) regulations of 2014 requires that the actual works done are measured during the performance of a contract and finally reconciled on effecting payments. Review of the interim payment certificates No: 1 and No: 2 indicated that there  supporting documentation  sheets attached. detailed  form of measurement no  payment in were", null, null, null, null, null, null, null], ["", null, "N/A", null, "OK", null, "OK", null], ["Audit review of the payment documents revealed that all the payments made to the contractor were consistent with certified amount as shown in the table below;", null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null], ["**S/No Type of Payment**", "**Certified Amount (UGX) Paid Amount** **(UGX)** **Payment** **above** **Remarks**", null, null, null, null, null, null], ["1 2 IPC No: 1 IPC No: 2", "47,612,396 47,612,396 None OK", null, null, null, null, null, null], [null, "38,492,712", null, "38,492,712", null, "None", null, "OK"], ["", null, null, null, null, null, null, null], ["", null, "N/A", null, "OK", null, "OK", null], ["", null, null, null, null, null, null, null], ["", null, null, null, null, null, null, null], ["The audit team carried out physical measurements of", null, null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "3.5.5 Assessment of Efficiency", "page": 101, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 100, "level": 2}}], "page": 102, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": "ManagementResponse", "metadata": {"headings": [{"headings_0": {"content": "3.5.5 Assessment of Efficiency", "page": 101, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remarks", "page": 100, "level": 2}}], "page": 102, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Remark", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}, {"headings_1": {"content": "3.5.5 Assessment of Efficiency", "page": 101, "level": 2}}], "page": 102, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "Response  \nb) Assessment of the existence and effectiveness of internal controls for certification and payment of executed works  \n(i) Presence of detailed payment supporting documents \n(ii) Payment above certified amounts \n(iii) Percentage of overpayment (as a result of variance between audit values and certified works) to the certified value of works \n85 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}, {"headings_1": {"content": "3.5.5 Assessment of Efficiency", "page": 101, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}, {"headings_1": {"content": "3.5.5 Assessment of Efficiency", "page": 101, "level": 2}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}, {"headings_1": {"content": "3.5.5 Assessment of Efficiency", "page": 101, "level": 2}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}, {"headings_1": {"content": "3.5.5 Assessment of Efficiency", "page": 101, "level": 2}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}, {"headings_1": {"content": "3.5.5 Assessment of Efficiency", "page": 101, "level": 2}}]], "page": 102, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Finding**", null, null, null, null, null, null, null, "**Cause**", null, "**Implication**", null, null, "**Recommendation**", null, null, ""], ["the quantities of executed works and compared with quantities certified for payment. There were no overpayments as shown in table below;", null, null, null, null, null, null, null, "", null, "", null, null, "", null, null, null], ["", null, null, null, null, null, null, null, null, null, null, null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}, {"headings_1": {"content": "3.5.5 Assessment of Efficiency", "page": 101, "level": 2}}], "page": 103, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16"], "type": "table"}}, {"content": [["**Finding**", null, null, null, null, null, null, null, "**Cause**", null, "**Implication**", null, null, "**Recommendation**", null, null, ""], ["the quantities of executed works and compared with quantities certified for payment. There were no overpayments as shown in table below;", null, null, null, null, null, null, null, "", null, "", null, null, "", null, null, null], ["", null, null, null, null, null, null, null, null, null, null, null, null, null, null, null, null], ["**Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified value of the works (10 Marks)**", null, null, null, null, null, null, null, null, null, null, null, null, null, null, null, null], ["**Item Checked**", null, "**Unit**", "**Planned quantity**", null, "**Rate (UGX)**", "**Payment quantity**", null, null, "**Audit Quantity** **Diff. between Audit & Paid Quantities**", null, "**Amount Over Paid**", null, null, "**Remarks**", null, null], ["Roofing sheets", null, "M 2", "178.00", null, "30,000", "176.00", null, null, "176.79  -0.79", null, "0.00", null, null, "", null, null], ["230mm thick wall", null, "M 2", "147.00", null, "26,000", "174.57", null, null, "174.57  0.00", null, "0.00", null, null, "", null, null], ["Reinforced Concrete beam in ring", null, "M 3", "4.3", null, "250,000", "3.53", null, null, "3.65  -0.12", null, "0.00", null, null, "", null, null], ["**Total Overpayment: Total Payment (Final Contract Amount): % Overpayment: (iv) Timeliness in Payment of IPCs** request Clause 49 of the PPDA regulations (contracts) of 2014, requires payments to be made within 30 days of receipt of the payment documents indicated that all payments were effected in fulfillment of  requirement as shown in the table below; for payment. Review of the above contractual N/A  OK", null, null, null, null, null, null, null, null, null, null, "**0.00**", null, null, "", null, null], [null, null, null, null, null, null, null, null, null, null, null, "**86,105,108**", null, null, "", null, null], [null, null, null, null, null, null, null, null, null, null, null, "**0.00**", null, null, "", null, null], [null, null, null, null, null, null, null, null, null, null, null, "", null, "OK", null, null, null], ["", null, null, null, null, null, null, null, null, null, null, null, null, null, null, null, null], ["**S/No**", "**Type of Payment**", null, null, "**Date Certified**", null, null, "**Expected latest** **payment date** **Date of Payment**", null, null, null, null, "**Delays in payment**", null, null, "", ""], ["1", "IPC No: 1", null, null, "06 th May 2021", null, null, "05 th July 2021  21 st May 2021", null, null, null, null, "None", null, null, "OK", ""], ["2", "IPC No: 2", null, null, "21 st June 2021", null, null, "21 st July 2021  28 th June 2021", null, null, null, null, "None", null, null, "", ""], ["", null, null, null, null, null, null, null, "", null, "", null, null, "", null, null, ""]], "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}, {"headings_1": {"content": "3.5.5 Assessment of Efficiency", "page": 101, "level": 2}}], "page": 103, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16"], "type": "table"}}, {"content": "Remarks", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}, {"headings_1": {"content": "3.5.5 Assessment of Efficiency", "page": 101, "level": 2}}], "page": 103, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "c) Review of Contract Supervision and Monitoring", "metadata": {"headings": [{"headings_0": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}], "page": 103, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "86 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}, [{"headings_0": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}]], "page": 103, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Arrangements Review of Contract Supervision and Monitoring Arrangements** **(i) Percentage of quality progress reports prepared** Clause 53 (3) (g) of PPDA regulations of 2014, requires the Contract Manager to prepare monthly progress reports. The project period was specified as 120 days in SCC 22, implying that at least four (4) monthly progress reports would be expected. Review of the project management file revealed that Three (3) of the four (4) monthly progress reports were availed but of poor quality as they lack other key information such as quality control, financial progress, time progress", "Poor management project", "Failure to report on the progress of the project  constrains stakeholders to make informed  decisions regarding  project execution", "The Accounting Officer should always ensure that  project progress  are prepared reports quality"], ["**ManagementResponse** Weagreewiththefinding.", null, null, null], ["**Auditor\u2019s Remark**  Management response noted. To be followed up in future audits.", null, null, null], ["**(ii) Presence of minutes of site meetings**  It is a good project management practice to hold monthly site meetings to discuss issues pertaining to execution and progress of works. The project duration was over 120 days as per SCC 22, implying at least four (4) site meeting records were expected. Review of the project management file revealed that Three site meeting minutes dated 26 th March 2021, 26 th April 2021, 12 th March 2021 have been availed of the four expected", "NA", "NA", "NA"], ["**(iii) Percentage of approved supervising personnel on** **site**  Clause 52 of PPDA regulations of 2014 requires the Accounting Officer to appoint a Contract Manager to manage the project management the Contract Manager was appointed vide letter dated 25 th February 2021, implying 100% approved supervision personnel Reviewing that contract. records, indicate the", "N/A", "OK", "OK"]], "metadata": {"headings": [{"headings_0": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}], "page": 104, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommendation"], "type": "table"}}, {"content": "87 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}, [{"headings_0": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}]], "page": 104, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["mobilization", "", "", ""], ["**(iv) Percentage of approved equipment on site**  At the time of audit, works had been completed therefore no equipment was expected on site. Review of the management file revealed no information the Auditor could use to ascertain the adequacy of equipment mobilization thus suggesting 0% of approved equipment on site", "Poor reporting project", "Absence of relevant project  information makes it hard for the stakeholders to make informed  decision regarding the project performance", "The Accounting Officer should always ensure that the necessary documentation regarding equipment mobilization is prepared  the supervision team during the  contract period. entire by"], ["**ManagementResponse** Weagreewiththisfinding,Siteprogressreportsarenowattachedandshowsthelevelofequipmentmobilizationonsite.", null, null, null], ["**Auditor\u2019s Remark**  Response noted but still the progress report availed does not specify the equipment that was mobilized. Management should always prepare a mobilization report when inspecting equipment mobilized by the contractors and then keep updating it in the subsequent progress reports.", null, null, null], ["**d) Review of Contract Supervision and Monitoring Arrangements during project closure** **(i) Presence of detailed certificate of completion**  The Auditor noted that a completion certificate prepared but without a snag list attached to it.", "Poor management project", "Unavailability  of relevant  project documentation might lead to stakeholders taking  decisions premised on wrong assumptions.", "The Accounting Officer should always ensure that  completion certificate  every project for  is prepared"], ["**ManagementResponse** Weagreewiththefinding,howeversomeofmissingdocumentwererecoveredfromprocurementfile(seeattached).", null, null, null], ["**Auditor\u2019s Remark**  Response noted but the certificate of completion lacks a snag list and thus lacks sufficient information.", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}], "page": 105, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommendation"], "type": "table"}}, {"content": "88 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}, [{"headings_0": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}]], "page": 105, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**(ii) Presence of As-built drawings and Maintenance** **Manuals**  In accordance to SCC 67.1, \u201cAs-built\u201d drawings were not required thus no As-built drawings were not prepared.", "Poor formulation project", "This denies the Entity information required to make  informed decisions  regarding future improvements thereby making future works hard and expensive", "The Municipality should make sure that As-built drawings  always prepared  duly approved at every project completion are and"], ["**ManagementResponse** Weagreewiththisfinding,Managementhasnotedtherecommendationforfutureimprovements.", null, null, null], ["**Auditor\u2019s Remark** To be followed up.", null, null, null], ["**(iii) Percentage of DLP progress / monitoring reports** The DLP was 6 months as per SCC 44.1 suggesting that at least six (6) monthly progress/ monitoring reports would be expected. On review the project management file, the Auditor established that no reports were available on the project management file.", "Poor management project", "Lack of relevant project  documents might lead to stakeholders  taking decisions premised on wrong assumptions", "The Accounting Officer should always ensure defects  monitoring reports are prepared during the defects liability period"], ["**ManagementResponse** Weagreewiththisfinding,Managementhasnotedtherecommendationforfutureimprovements.", null, null, null], ["**Auditor\u2019s Remark**  The management should prepare DLP reports regularly.", null, null, null], ["**(iv) Presence of Defects Liability Certificate**  Reviewing the project management records, the Auditor observed that a defects liability certificate was not issued as it was not seen on file.", "Poor management project", "Lack of relevant project  documents might lead to stakeholders  taking decisions premised on wrong assumptions", "The Accounting Officer should always ensure that the relevant documents for at project completion are prepared all"], ["**ManagementResponse**", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}], "page": 106, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommendation"], "type": "table"}}, {"content": "89 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}, [{"headings_0": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}]], "page": 106, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["Weagreewiththefinding;however,somedocumentswerefoundintheprocurementfile.(seeattached)."], ["**Auditor\u2019s Remark**  Response noted, however the defects liability certificate was not availed."]], "metadata": {"headings": [{"headings_0": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}], "page": 107, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding"], "type": "table"}}, {"content": "90 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}, [{"headings_0": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 102, "level": 3}}]], "page": 107, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "3.5.6 Assessment of Effectiveness", "metadata": {"headings": [{"headings_0": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}, {"headings_1": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}], "page": 108, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "The score on effectiveness was 19 out of 35.00 as detailed below.", "metadata": {"headings": [{"headings_0": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}, {"headings_1": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}], "page": 108, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["**Finding**", null, null, "**Cause**", "**Implication**", "**Recommendation**", null], ["", null, null, "", "", "ensure The Accounting officer should  that material  is undertaken  to incorporation  of materials  into permanent works testing prior", null], ["", null, null, null, null, null, null], ["Review of the project management file revealed that the entity did not carry out material testing for this project which translated to 0% material test results on file.", null, null, null, null, null, null], ["**S/No**", "**Material/Layer/Product**", "**Tests Expected** Test Results on File**", null, null, null, "**Remarks**"], ["1", "Building", "Bricks compressive strength  Absent", null, null, null, "No material test results were seen on file"], [null, null, "Aggregates  Absent", null, null, null, null], [null, null, "Tests on Sand  Absent", null, null, null, null], ["", null, null, null, null, null, null], ["Weagreewiththisfinding.Managementhasnotedtherecommendationforfutureimprovements.", null, null, null, null, null, null], ["", null, null, null, null, null, null], ["To be followed up.", null, null, null, null, null, null], ["", null, null, "Poor management record", "Lack of relevant project  documents might lead  to stakeholders taking  premised decisions on", "The  Accounting Officer should always ensure that all the relevant documents for a project are well managed", null], ["", null, null, null, null, null, null], ["Design drawings and physical specifications were not available on file and therefore the conformance of site works to design drawings and physical specifications could not be checked thus the percentage conformance to design drawings and physical specifications was zero (0).", null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}, {"headings_1": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}], "page": 108, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "a)  \nAssessment of the quality of works under implementation \n(i) Percentage of material test results on file \nManagementResponse", "metadata": {"headings": [{"headings_0": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}, {"headings_1": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}, [{"headings_0": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}, {"headings_1": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}], [{"headings_0": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}, {"headings_1": {"content": "c) Review of Contract Supervision and Monitoring", "page": 103, "level": 3}}]], "page": 108, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Remark", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}, {"headings_1": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}], "page": 108, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": "(ii) Percentage conformance of site works to design drawings and physical specifications \n91 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}, {"headings_1": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}, {"headings_1": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}, {"headings_1": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}]], "page": 108, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["", "", "wrong assumptions", ""], ["**ManagementResponse** Weagreewiththisfinding,Managementhasnotedtherecommendationforfutureimprovements.", null, null, null], ["**Auditor\u2019s Remark** To be followed up.", null, null, null], ["", "N/A", "OK", "OK"], ["No Audit tests were conducted.", null, null, null], ["", null, null, null], ["", "N/A", "OK", "OK"], ["The Auditors inspected the works on 2 nd August 2022 in the presence of the Engineering Staff from City Engineer\u2019s Office Gulu. The works were complete at the time of audit and no visible defects were observed.", null, null, null], ["", "N/A", "OK", "OK"], ["", null, null, null], ["At the time of audit, the works were complete. The infrastructure was in use and fully functional.", null, null, null], ["", "N/A", "OK", "OK"], ["", null, null, null], ["", null, null, null], ["At the time of audit, the works had been completed. Reviewing the project management records, an environmental and social screening form dated 6 th January 2020 and fully filled in was availed implying environmental screening was undertaken on this project.", null, null, null], ["", "N/A", "OK", "OK"], ["At the time of audit, the works had been completed. However, on reviewing the project management records, a monthly monitoring report on the implementation of environmental and social protection measures indicated evidence of fulfillment of environmental protection measures like debris removal ,planting of trees and grass.", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}, {"headings_1": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}], "page": 109, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommendation"], "type": "table"}}, {"content": "(iii) Conformance of Audit Test Results to Specifications (iv) Presence of defects from visual observations \nb)  \nAssessment of the utilization of the infrastructure (i) Observed functionality and usage \nc) Assessment of the fulfillment of environmental and social impact requirements, health and safety  \n(i) Presence of an ESIA/ESMP or environmental screening report \n(ii) Evidence of fulfillment of Environmental protection measures \n92 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}, {"headings_1": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}, {"headings_1": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}, {"headings_1": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}, {"headings_1": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}, {"headings_1": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}, {"headings_1": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}]], "page": 109, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["", "", "", ""], ["", "N/A", "OK", "OK"], ["At the time of audit, the works had been completed. Review of the project management file revealed that there was evidence of fulfillment of social protection measures such as sensitization including employing women and elderly people.", null, null, null], ["", "N/A", "OK", "OK"], ["At the time of audit, the works had been completed. Review of the project management file revealed that there was evidence of fulfillment of OSH measures such as provision of PPEs to workers.", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}, {"headings_1": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}], "page": 110, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["Finding", "Cause", "Implication", "Recommendation"], "type": "table"}}, {"content": "(iii) Evidence of fulfillment of Social protection measures (iv) Evidence of fulfillment of OSH measures \n93 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}, {"headings_1": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}, {"headings_1": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}], [{"headings_0": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}, {"headings_1": {"content": "3.5.6 Assessment of Effectiveness", "page": 108, "level": 2}}]], "page": 110, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": "4.0 APPENDIX 1: PROJECT SCORE CARD", "metadata": {"headings": [{"headings_0": {"content": "4.0 APPENDIX 1: PROJECT SCORE CARD", "page": 111, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}], "page": 111, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "heading"}}, {"content": [["**ASSESSMENT TOOL CRITERIA:**", null, null, null, null, "**PROJECT SCORE**", null, null, null, null], ["No", "**Objective**", "**Sub-Objective**", "**Parameters**", "**Criteria**", "**USMI D**", "**URF - Ogwok - Oyaro Road**", "**SFG - Holy Rosary P/S**", "**PHC - Layibi Techno HC 3**", "**PHC - Bardege HC 3**"], ["1", "To assess the unit cost of delivery of the infrastructure against works of  similar nature **(Economy) Max points - 30**", "To assess the price  differences between similar quality  and quantity  of works  **(30 Marks)**", "as **(5** item per Unit project costs Engineer\u2019s Estimates. **Marks)**", "Cross referenced across Municipalities", "4.61", "N/A", "3.73", "3.73", "3.73"], [null, null, null, "item as per Contracts Unit project costs  signed  **(10 Marks)**", "Cross referenced across Municipalities", "9.11", null, "0.00", "5.88", "4.83"], [null, null, null, "Unit cost per square meter of road/building works among the Municipalities **(15 Marks).**", "Cross referenced across Municipalities", "11.38", null, "5.62", "6.04", "5.71"], ["**TOTAL SCORE FOR ECONOMY**", null, null, null, null, "**25.10**", "**N/A**", "**9.35**", "**15.65**", "**14.27**"], ["2", "To assess the level  of implementation of the works against  the agreed contract approved work programs and outputs **(Efficiency) Max points - 35**", "To assess the progress of the works against time  **(10 Marks)**", "Physical progress lag \u2013 (difference between  the planned  as derived from initial work program and actual  physical progress)  **(5 Marks)**", "Physical lag \u2264 5% -  5mks; >5% - \u2264 10% -  4mks; >10% - \u2264 20% -  3mks; >20% - \u2264 25% -  2mks; >25% - \u2264 30% -1mk; above 30% - 0mks", "5", "5", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "4.0 APPENDIX 1: PROJECT SCORE CARD", "page": 111, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}], "page": 111, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "94 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "4.0 APPENDIX 1: PROJECT SCORE CARD", "page": 111, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}, [{"headings_0": {"content": "4.0 APPENDIX 1: PROJECT SCORE CARD", "page": 111, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}]], "page": 111, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["", "Physical progress lag \u2013 (difference between  the planned  as derived from the current approved revised  work program  and actual  physical progress)  **(5 Marks)**", "Physical lag \u2264 5%  - 5mks; >5% - \u2264 10%  - 4mks; >10% - \u2264 20% - 3mks; >20% - \u2264 25% - 2mks; >25% - \u2264 30% -1mk; above 30% - 0mks", "N/A", "N/A", "0", "0", "0"], ["To assess the existence and effectiveness of internal controls for certification and payment of executed works **(18 Marks)**", "Presence  of detailed payment supporting documentation  e.g. measurement sheets **(2 Marks)**", "Detailed measurement sheets present \u2013 2mks; Absent \u2013 0mks", "2", "0", "0", "0", "0"], [null, "Payment above certified amounts (IPCs. fee notes. material supply invoices etc.) **(3 Marks)**", "No payment above certified amount  \u2013 3mks;  Any payment above certified  amount -0mks", "0", "3", "3", "0", "3"], [null, "% of overpayment (as a result of variance between audit values and certified works) to the certified value of the works **(10 Marks)**", "0% overpayment - 10mks; 1% - \u22645% - 5mks; 6 \\- \u226410% - 2mks; above 10% - 0mks", "10", "10", "10", "10", "10"], [null, "Timeliness  in payment of IPCs, fee notes, material", "Payment within contractual provision  \u2013", "0", "3", "3", "3", "3"]], "metadata": {"headings": [{"headings_0": {"content": "4.0 APPENDIX 1: PROJECT SCORE CARD", "page": 111, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}], "page": 112, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "95 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "4.0 APPENDIX 1: PROJECT SCORE CARD", "page": 111, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}, [{"headings_0": {"content": "4.0 APPENDIX 1: PROJECT SCORE CARD", "page": 111, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}]], "page": 112, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["", "supply etc. **(3 Marks)** invoices", "\u2013 3mks; Otherwise 0mks", "", "", "", "", "", null, null], ["To Review contract Supervision and monitoring arrangements **(7 Marks)**", "% of quality progress reports prepared **(2 Marks)**", "100% reports \u2013 2mks; otherwise - 0mks", "2", "0", "0", "0", "0", null, null], [null, "Presence Minutes Meetings **Marks)** of of Site **(2**", "Minutes of site meetings present \u20132mks, Otherwise - 0", "2", "2", "2", "0", "2", null, null], [null, "% of approved supervising personnel on site **(2 Marks)**", "100% personnel \u2013 2mks; otherwise - 0mk", "2", "2", "2", "2", "2", null, null], [null, "% of approved equipment on site **(1 Mark)**", "100% equipment \u2013 1mk; otherwise \\- 0mk", "1", "1", "0", "0", "0", null, null], ["To Review contract Supervision and monitoring arrangements during project Closure **(Satisfactory/ unsatisfactor y)**", "Presence of detailed certificate of completion and snag list", "**At least 3/4 parameters present - Satisfactory, otherwise, unsatisfactor y.**", "N/A", "", "Unsatisfactor y", "Unsatisfactor y", "Unsatisfactor y", null, null], [null, "Presence of As- built drawings and maintenance manual", null, null, "**otherwise, unsatisfactor y.**", null, null, null, "", ""], [null, "Presence of DLP progress/monitori ng reports", null, null, "", null, null, null, "", ""], [null, "Presence detailed Certificate of Liability", null, null, "", null, null, null, "", ""], ["**TOTAL SCORE FOR EFFECIENCY**", null, null, null, null, "**28.00**", "**30.33**", "**20.00**", "**15.00**", "**20.00**"]], "metadata": {"headings": [{"headings_0": {"content": "4.0 APPENDIX 1: PROJECT SCORE CARD", "page": 111, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}], "page": 113, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "96 \nValue for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program", "metadata": {"headings": [{"headings_0": {"content": "4.0 APPENDIX 1: PROJECT SCORE CARD", "page": 111, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}, [{"headings_0": {"content": "4.0 APPENDIX 1: PROJECT SCORE CARD", "page": 111, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}]], "page": 113, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}, {"content": [["3", "To assess the usage and quality of the infrastructural works undertaken by the Municipalities **(effectivenes s) Max points - 35**", "To assess the quality of works under implementation **(19 Marks)**", "Percentage  of Material  test results on file **(3 Marks)**", "100% present \u2013 3mks, 90% - \u2264100%  - 2mks; 80% - \u226490% - 1mk, Less than 80% \\- 0mk", "3", "3", "0", "0", "0"], [null, null, null, "% conformance of site works to design drawings and  physical specifications **(5 Marks)**", "100% conformance \u2013 5mks, <100% - \u226580% - 3mks, <80% - \u226560% \\- 1mk, Less than 60% - 0mk", "5", "5", "5", "5", "0"], [null, null, null, "% conformance of audit test results to specifications **(8 Marks)**", "100% conformance \u2013 8mks, 99% - \u226580% - 3mks, 79% - \u226560% - 1mk,  Less than 60% - 0mk", "8", "8", "N/A", "0", "N/A"], [null, null, null, "Presence defects visual observations **Marks)** of from **(3**", "No observed 3mks; defects observed 2mks; defects observed 0mks defects \u2013 Minor \u2013 Major -", "3", "0", "3", "3", "3"], [null, null, "To assess the utilization of the infrastructure **(8 Marks)**", "Observed Functionality and Usage **(8 Marks)**", "Functioning  and used as intended  \u2013 8mks; below \u2013", "N/A", "4", "8", "8", "8"]], "metadata": {"headings": [{"headings_0": {"content": "4.0 APPENDIX 1: PROJECT SCORE CARD", "page": 111, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}], "page": 114, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "columns": ["", "supply etc. (3 Marks) invoices", "\u2013 3mks; Otherwise 0mks", "", "", "", "", "", "None", "None"], "type": "table"}}, {"content": "97", "metadata": {"headings": [{"headings_0": {"content": "4.0 APPENDIX 1: PROJECT SCORE CARD", "page": 111, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Remark", "page": 108, "level": 3}}], "page": 114, "document_name": "Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council  2021", "type": "paragraph"}}], "table_of_contents": [{"content": ["TABLE OF CONTENTS - i", "Acronyms - iii", "EXECUTIVE SUMMARY - iv", "CHAPTER ONE - 1", "  1.0 INTRODUCTION - 1", "Background 1 1.1", "  1.2 Audit Objective - 1", "  1.3 Audit Scope - 2", "Selection of Projects 2 1.4", "CHAPTER TWO - 4", "  2.0 AUDIT METHODOLOGY - 4", "  2.1 Assessment of Economy - 4", "Assessment of Efficiency 4 2.2", "  2.3 Assessment of Effectiveness - 5", "  2.4 Scoring Criteria for Assessment Tool - 7", "  2.5 Clustering of Projects for Economy Assessment - 11", "    2.5.1 Clustering of Municipalities/Cities - 11", "    2.5.2 Clustering of TDG, SFG and DDEG Projects - 12", "    2.5.3 Clustering of URF funded Projects - 12", "  2.6 Weighting - 12", "CHAPTER THREE - 13", "DETAILED FINDINGS PER PROJECT 13 3.0", "3.1 Project Title: Upgrading to Asphalt Concrete Surface of Onono Road", "(1.014km), Francis Barabanawe Rd (0.43km), Nelson Mandela Rd (1.680km), Lakana", "Odongkara Rd (0.58Km), Vincent Opiyo Rd (2.540km), Pope Paul Rd (1.540km) - 13", "    3.1.1 Contract Details - 13", "    3.1.2 Scope of works - 14", "    3.1.3 Status of the project at the time of Audit - 14", "    3.1.4 Assessment of Economy - 16", "    3.1.5 Assessment of Efficiency - 19", "    3.1.6 Assessment of Effectiveness - 26"], "page": 2}, {"content": ["  3.2 Project Title: Rehabilitation to Bitumen standard of Ogwok Oyaro Road - 36", "    3.2.1 Contract details - 36", "    3.2.2 Scope of Works - 36", "    3.2.3 Status of the project at the time of audit - 36", "    3.2.4 Assessment of Economy - 38", "    3.2.5 Assessment of Efficiency - 38", "    3.2.6 Assessment of Effectiveness - 45", "    3.3.1 Contract Details - 49", "    3.3.2 Scope of Works - 49", "    3.3.3 Status of the project at the time of audit - 49", "    3.3.4 Assessment of Economy - 50", "    3.3.5 Assessment of Efficiency - 53", "    3.3.6 Assessment of Effectiveness - 61", "house plus two stance pour flash toilet at Layibi Techo Health Centre III - 64", "    3.4.1 Contract Details - 64", "    3.4.2 Scope of Works - 64", "    3.4.3 Fittings Status of the project at the time of audit - 64", "    3.4.4 Assessment of Economy - 65", "    3.4.5 Assessment of Efficiency - 68", "    3.4.6 Assessment of Effectiveness - 75", "Bardege Health Centre III - 80", "    3.5.1 Contract Details - 80", "    3.5.2 Scope of Works - 80", "    3.5.3 Status of the project at the time of audit - 80", "    3.5.4 Assessment of Economy - 81", "    3.5.5 Assessment of Efficiency - 84", "    3.5.6 Assessment of Effectiveness - 91", "APPENDIX 1: PROJECT SCORE CARD 94 4.0"], "page": 3}]}
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+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF SHEEMA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], "page": 1, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}, [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}]], "page": 1, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], "page": 2, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tale OF HITE sot  \nii a a thal RUA REAR cadens \nOP EINE ON 1 Ina \nBR Ia 1 ccc cnet tt SC SL a RR een \nKER AUDEI MAT ER Se ea 1 1.0 Implementation of the Approved Budget...........eueeeennnnennnnsnnnnnnenannennnennnnenennenen a, \n2.0  \nManagement of the Government Salary Payroll........neseessssesesseenneensnnnenennnenn 9 \nFee tated) tr OE TS  \n13 een ORRIN EU \n3.0  \nChange in Accounting Treatment for Non-current Assets... 13 \nOIBERNATTER ae 13 eee eee \n4.0 Implementation of Key Government Grants/Programmes ......nnenesssssenennseneenenennnnn 13 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 13 \n4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program  \n15 .................. \n4.3 Education Development Grant ......uaesneeeessesessennsnsenennennsnnnnnnennnnnnnnnsennnasennnnnenennannnn 17 4.4 Micro Scale Irrigation...........ueeeeseseeseseenensnesennnnnennnnnnnnnnnnnennnennennennnsannannnnnnnennnsnnennnnannnenn 18 \nSOOT TER DALES FV NG cscs  \n19 cscs as Rs RSA \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........c:ccccccseseeseseseneees 19 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............0..... 19 \nOTHER REPORTING RESPONSIBILITIES  \n20 ......cccccccscsssssecessescseesaeecseseseseseseseatscassesesseesasseseseasseeseaneseas \nREPORT ON THE AUDIT OP COMPLIANCE WITH LEGISLATION  \n20 nennen \n5.0 Implementation of the Parish Development Model ..........cccccccscssesesescscesssesesesstssetsesessssess 20 \nisle] cialel as 26 ete ee ee \nI \nU ASIN) DUelgSpaig u", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}]], "page": 2, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ang", "metadata": {"headings": [{"headings_0": {"content": "ang", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n7. \u2014 \nm", "metadata": {"headings": [{"headings_0": {"content": "ang", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "ang", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "ang", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}]], "page": 3, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 3, "level": 3}}, {"headings_1": {"content": "ang", "page": 3, "level": 2}}], "page": 3, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Add 48754", "metadata": {"headings": [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], "page": 3, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF SHEEMA 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 Sheema 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 Sheema 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": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}, [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}]], "page": 4, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"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 District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Sheema District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.47,328,822,731 out of which UGX.38,424,925,156 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}, [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}]], "page": 4, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "Add 48754", "page": 3, "level": 2}}], "page": 5, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details Warrants % funding \n1 Recurrent (Wage) 35,621,319,958 27,497,639,946  \n[2 \\| Recurrent (Non-wage) 7,268,864,574 6,927,661,355  \n3 Development 4,380,347,133 91% Total \n47,328,822,731 \\| 38,424,925,156 \nOut of the total warrants of UGX.38,424,925,156, I reviewed the utilisation of warrants worth UGX.27,834,205,931(72.4 %) as summarised in the table below; \nSN Details Actual Cumulative Cumulative % \nexpenditure Actual out of total (UGX) expenditure warrants \n1 Wage expenditure 23,866,830,326  \n23 866,830,326  \nve 2 PDM expenditure audited  \n54,854,200 23,921,684,526 62.26 3 Focus area-Education grant - 237,136,946  \nPHASE O21 412 62.87 Formerly SFG  \n4 Focus area-Microscale irrigation 117,930,056  \n24,276,751,528", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "Add 48754", "page": 3, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "Add 48754", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "Add 48754", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "Add 48754", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "Add 48754", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "Add 48754", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "Add 48754", "page": 3, "level": 2}}]], "page": 5, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "63.18 \nFocus area-UGIFT 2,216,565,651  \nal  \nInfrastructure  \n68.95 \nFocus area-Water development 355,496,752  \ngrant (Piped water, and Rural  \n26,848,813,931  \nwater and Sanitation  \n69.87 Outputs/activities under budget 737,254,000  \nZi SERROT AOL  \nperformance review (URF) 71.79 8 DDEG  \n248,138,000 27,834,205,931 72.44 Total Expenditure 27,834,205,931 \nN Observation Recommendation o  \n1.1\\| Revenue Performance  \nPerformance of Local Revenue  \nI advised the According to the approved budget, the entity was supposed to collect Accounting Officer Local revenue to the tune of UGX.534,583,000 however, by the end of to ensure realistic the year only UGX.338,067,777 had been collected representing 63% revenue targets are performance as shown in the tables below;  \nset that can be attained by the Approved Actual Variance District. Collections Furthermore, the Tax 182,989,000 160,250,362 22,738,638 Accounting Officer Revenues should consider Non-Tax 351,594,000 177,817,415 173,776,585 training all revenue Revenues \nstaff on using the 534,583,000 338,067,777 196,515,223 IRAS .  \nSource; statement of revenues collected during the year \nThe District under collected revenue from LST, business license and other tax revenues, and there may be an indication that the local revenue targets set were high compared to the entity\u2019s revenue potential. Refer to Appendix 1(a). \nUnder collection of Local revenue denied the entity resources for implementation of the following planned activities. \nActivity Purpose of Budget the un- Amount implement  \ned  \nactivities  \nLLG operations \\{LLG operations Operations 163,827,223 of Sub  \ncounties and  \nTown  \n; counties  \nMonitoring of \\|Monitoring Monitoring of 6,000,000 LLGs LLGs LLGs  \nPolitical Political Political 10,000,000 Pledges Pledges Pledges  \nUpdating Updating Updating 1,800,000 District District District  \nAdministrative \\|Administrative Administrativ  \nunits units e units  \n5 Local revenue \\|Local revenue Local  \n11,000,000 mobilization mobilization revenue  \nfacilitation facilitation mobilization  \nfacilitation \nN Observation Recommendation o \nAs a strategy to increase revenue, the entity has automated revenue  \ncollection and administration through integrated revenue administration  \nsystem (IRAS). \\| \\|\\_\\_\\|  \n\\| 1.2) Performance of GOU warrants  \nI advised the Sheema District had an approved budget of UGX.47,328,822,731 for the Accounting Officer various programmes out of which UGX.38,424,925,156 was warranted to ensure that the resulting in a shortfall of UGX.8,903,897,575 representing (81%) affected activities performance.  \nare rolled over to the next budget for The performance of warrants for each of the programmes is shown in the", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}, [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}]], "page": 5, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 7, "level": 1}}, {"headings_1": {"content": "projects", "page": 5, "level": 1}}], "page": 7, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "table below; \nProgramme Approved Warrants Variance %ag Budget (UGX) (UGX) (UGX) e perf orm ance \nHuman Capital 33,438,132,162  \nDevelopment 5,008,186,233 85 28,429,945,929  \nGovernance & 1,729,492,308 \n\\|  \nSecurity 153,375,751 91 1,576,116,557  \nCommunity  \n7,668,000  \nmobilization &  \nmind-set change u u 7,668,000  \nTourism  \n1,500,000  \nDevelopment 0 100 1,500,000  \nAgro-  \n1,808,197,839  \nIndustrialisation 179,750,000 90 1,628,447,839  \nIntegrated  \n711,086,194  \ntransport  \ninfrastructure and  \n38,591,172 95 services \n672,495,022", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 7, "level": 1}}, {"headings_1": {"content": "projects", "page": 5, "level": 1}}, [{"headings_0": {"content": "implementation", "page": 7, "level": 1}}, {"headings_1": {"content": "projects", "page": 5, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 7, "level": 1}}, {"headings_1": {"content": "projects", "page": 5, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 7, "level": 1}}, {"headings_1": {"content": "projects", "page": 5, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 7, "level": 1}}, {"headings_1": {"content": "projects", "page": 5, "level": 1}}]], "page": 7, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014|", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 7, "level": 6}}, {"headings_1": {"content": "implementation", "page": 7, "level": 1}}], "page": 7, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Plan 509,635,654  \nImplementation 80,878,428 84 428,757,226  \nPrivate Sector 54,268,136  \nDevelopment 3,405,847 94 50,862,289  \nPublic Sector 8,256,068,198  \nTransformation 3,438,944,684 58 4,817,123,514  \n\\| Natural Resources, 812,774,240  \nEnvironment,  \nClimate Change,  \n765,460 100 Land And Water \n812,008,780  \nTotal 47,328,822,731 38,424,925,156 8,903,897,575 81", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 7, "level": 6}}, {"headings_1": {"content": "implementation", "page": 7, "level": 1}}, [{"headings_0": {"content": "\u2014|", "page": 7, "level": 6}}, {"headings_1": {"content": "implementation", "page": 7, "level": 1}}]], "page": 7, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ei Je", "metadata": {"headings": [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], "page": 8, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances. oo 63,522,107 Road Road maintenance Maintenance activities. Impact Affected service delive Human 962,053 UWEP Activities Affected monitoring Capital and supervision. Developmen t Human 369,585,853 Donor Funding Affected integrated Capital child health days and Developmen immunization BE Hd BER BR The Accounting Officer explained that the UGX.8,903,897,575 appearing as not warranted was actually warranted (except for UGX.440,255,033 indicated in the above table), however there was an automatic sweepback on the IFMS. However, there was no evidence availed to confirm the Accounting Officers response. 1.3 Utilization of Warrants Out of the total of UGX.38,424,925,156 warranted during the year, I advised the UGX.38,014,628,884 was utilized by the District resulting in un-utilized Accounting Officer warrants of UGX.410,296,272 representing utilization of 99% as shown in to ensure that all the table below; affected activities are rolled over and Programme Warrants (UGX) Utilization of Yage swept funds warrants perform followed up for re- ance voting with MoFPED Human Capital a8 ,261,407,90% in the subsequent Development 28,429,945,929 99 financial year Governance & Security 1,576,116,557 1,545,071,006 Community mobilization & mind- 7,668,000 set change 7,668,000 Tourism Development 1,500,000 1,500,000 Agro-Industrialisation 1,628,447,839 1,612,087,160 Integrated transport infrastructure and 655,036,931 services 672,495,022 Development Plan 416,786,085 Implementation 428,757,226 Private Sector 47,791,477 Development 50,862,289 Public Sector 4,675,513,275 Transformation 4,817,123 514 Natural Resources, Observation Recommendation \u00b0 e Recruitment of staff majorly in health and education departments was not done. The Accounting Officer explained that MoFPED released a supplementary budget for wage and pension late in June. 1.4 Lack of appropriate performance indicators and targets in the work plans Regulation 11 (2) b of the Public Finance Management Regulations, 2016 I advised the states that the work plan of a vote shall indicate the key performance Accounting Officer indicators to be used to gauge the outputs. should engage MoFPED to include Part A of the performance contract for Accounting Officers outlines the the missing core performance requirements against which their performance should parameters in the be assessed in regard to achievement of planned results. This requires system for effective the Accounting Officer to be assessed on the extent to which annual key planning in LGs. performance indicators and targets are achieved for key projects and/or programs. I reviewed the approved work plan and sampled eight (8) outputs with a total of 30 activities. I noted the following; e Four (4) outputs with twenty-four (24) activities had clear performance indicators and targets. Four (4) outputs with", "metadata": {"headings": [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}, [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}]], "page": 8, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Two (2) outputs with eight (8) activities worth UGX.258,627,143 challenges that led e  \nwere partially implemented.  \nto the delay of the projects  \nTable showing performance indicators and targets  \nimplementation. Category of No. of No of No. of No of No of Expendi  \noutputs outpu activi activiti activi ture In addition, the ts ties in Activiti es ties Amount Accounting Officer asses the es fully partiall not (UGX) should engage the sed outpu implem y imple  \nministry to improve ts ented implem ment  \nmanagement of the ented ed hybrid procurement 4  \nprocess to always =  \nFully 2 16 16 0 0 2,536,59 remove delays of implemented 1,989 projects outputs", "metadata": {"headings": [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], "page": 11, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented..", "metadata": {"headings": [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], "page": 11, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Partially 2 8 0 8 0 258,627, implemented \\| 143 outputs  \nTotal 4 24 16 \\| 8 \\| 0 2,795,2 19,132 EEE \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the District did not implement or partially implemented the following planned activities. \nConstruction of 2 classroom block at Nyakabirizi parents P/S e \nThe Accounting Officer explained that the projects were planned in a phased manner, the planned phase I for FY 2022/2023 was successfully completed, the remaining phase II is in progress and will be completed in the current year 2023/2024.  \nI \n1.6 Delive of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.6.1 Service delivery under URF projects.  \nI sampled three (3) activities with a total expenditure of UGX.139,954,000. Below is  \na summary of my findings;  \nNo. Programme \\| Activity Source Total Pictorial Summary of Audit details of expenditure evidence findings (Time, conclusion \nProgramme Activity Source Total Pictorial Summary of Audit details of expenditure evidence findings (Time, conclusion funds (UGX) \u2018Bns  \nQuality, Quantity,  \nCost \nand \nMigyina-  \nh Kanyeganyegye- \nFunctionality) \nwem) Grading, Spot activities = gravelling and were Mukombesa- : Drainage works implemented. were  \nNkundi road 13 \n!  \ndone as per the work kms \nplan.  \nSwamp filling at 61,954,000 Drainage works, filling, The planned Rweibare- ee and culverts activities Kyarugome \n4 installation were done were swamp \n1.6.2 The service delivery under focus areas \nbier , as per the work plan. implemented. \nI sampled Eight (08) out of Eight (08) activities in Four (04) focus areas with a total expenditure of UGX.2,669,773,986 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nSN Area Key Observation  \nKey recommendations \n", "metadata": {"headings": [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}, [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}]], "page": 11, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Water", "metadata": {"headings": [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], "page": 12, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Construction of 3 protected springs in Kitagata S/C and  \nProjects executed as per Development Overhaul and extension of Katojo-Katooma-Kyaahi- the work plan and fully grant \nKigarama seed school piped water supply system phase 1 \nimplemented. in Kigarama and Masheruka Subcounties and Feasibility  \nstudy of Mabaare HC II and extension of Migyeri-Ibiri-  \nMuzira-Kakindo piped water supply system 3 were fully  \nimplemented and functional. \nEducation \nConstruction at Nyakabirizi Parents P/S, Kanegyere P/S, Projects executed as per Development Nyabwina P/S were implemented as per the work plans. \nthe work plan and fully Grant \nimplemented. \nMicroscale \nSprinkler irrigation, drip irrigation and drag hose at Projects executed as per irrigation \nKatanoga village, Kigarama parish, Kigarama subcounty the work plan and fully was installed. implemented. \nConstruction of Ryakasinga Che seed school is on going. \nGovernment is advised to always release the funds in time to avoid completion delays. \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM \n155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, \nSheema District had a wage budget of UGX.31,672,546,170 out of which UGX.23,866,830,326 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo\\_ Observation Recommendation 2.1 Utilization of the Wage Budget  \nSheema District had an approved wage budget of I advised the UGX.19,855,259,000 and obtained supplementary funding of Accounting Officer to UGX.11,817,287,170 resulting into a revised wage budget of liaise with MoFPED to UGX.31,672,546,170, however, UGX.31,047,277,897 was warranted.  \nensure timely release of funds in the Out of the total warrants, UGX.23,866,830,326 was utilized by the subsequent financial District resulting in un-utilized warrants of UGX.7,805,715,844 year.  \nrepresenting utilization of 77% as summarized in the table below; \nAppro Supple Revised Warran Payment Unspent ved mentar Budget ts UGX. sUGX. Balance Budg y UGX. UGX.  \nUGX.  \net  \nUGX.  \n19,855 11,817,2 31,672,5 31,047,2 23,866,83 7,805,715,844 \u201a259,0 87,170 46,170 77,897 0,326  \n00 \nThe summary above is detailed in Appendix 2; From the analysis, I noted that \ne There was an under absorption of UGX. 7,805,715,844 of the", "metadata": {"headings": [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}, [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}]], "page": 12, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "supplementary funding.", "metadata": {"headings": [{"headings_0": {"content": "supplementary funding.", "page": 13, "level": 1}}, {"headings_1": {"content": "implemented..", "page": 11, "level": 1}}], "page": 13, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed this to late release of funds.", "metadata": {"headings": [{"headings_0": {"content": "supplementary funding.", "page": 13, "level": 1}}, {"headings_1": {"content": "implemented..", "page": 11, "level": 1}}], "page": 13, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.2 Validation of employees on the entity payroll  \nI advised the The District had 1,663 employees on the IPPS payroll of which 1,629 Accounting Officer to (98%) were fully verified while 34 (2%) did not show up.  \nundertake the following;  \nIn addition, 22 individuals had not accessed the payroll by end of e Should use the June, 2023. These were captured as new records in my determination  \nverified payroll as of the District wage bill.  \na basis of updating monthly The following observations were made;  \npayrolls for a) Out of 1,663 employees, 1,629 (98%) employees appeared for  \npaying employee the validation exercise and presented all the pre-requisite emoluments. documents to confirm their existence and regularity of e Engage the recruitment. concerned Service Commissions and b) total of 34 (2%) employees on the payroll did not appear for  \nobtain minute the validation and were categorised as follows;  \nextracts for the validation of the \nbe followed up c) 22 individuals whose names were not on the District\u2019s payroll by  \nwith a view of June 2023, appeared for the validation exercise. These recovery. Liaise individuals were included on the validated payroll, upon with the Ministry confirmation by the Accounting Officer regarding their status.  \nof Public Service to \nmake The Accounting Officer explained that some of the verified  \narrangements to individuals not on the District's payroll were new recruits who had  \nvalidate any staff recently been appointed and others could not access because of  \nwho have been a system issue.", "metadata": {"headings": [{"headings_0": {"content": "supplementary funding.", "page": 13, "level": 1}}, {"headings_1": {"content": "implemented..", "page": 11, "level": 1}}, [{"headings_0": {"content": "supplementary funding.", "page": 13, "level": 1}}, {"headings_1": {"content": "implemented..", "page": 11, "level": 1}}], [{"headings_0": {"content": "supplementary funding.", "page": 13, "level": 1}}, {"headings_1": {"content": "implemented..", "page": 11, "level": 1}}]], "page": 13, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "genuinely", "metadata": {"headings": [{"headings_0": {"content": "genuinely", "page": 14, "level": 1}}, {"headings_1": {"content": "supplementary funding.", "page": 13, "level": 1}}], "page": 14, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "accounted for by the Accounting Officer. \ne Initiate a process of deleting these names on the payroll. For staff on transfer of service, \nthe Accounting  \nOfficer should initiate a process of transfer of salary payment to their new duty stations. \ne I advised the Accounting  \nOfficer to always liaise with the relevant stakeholders to ensure prompt updates of the payroll going forward. A follow- up of the affected staff  \nshould immediately be made  \nby management so as to have them access \nthe", "metadata": {"headings": [{"headings_0": {"content": "genuinely", "page": 14, "level": 1}}, {"headings_1": {"content": "supplementary funding.", "page": 13, "level": 1}}, [{"headings_0": {"content": "genuinely", "page": 14, "level": 1}}, {"headings_1": {"content": "supplementary funding.", "page": 13, "level": 1}}], [{"headings_0": {"content": "genuinely", "page": 14, "level": 1}}, {"headings_1": {"content": "supplementary funding.", "page": 13, "level": 1}}], [{"headings_0": {"content": "genuinely", "page": 14, "level": 1}}, {"headings_1": {"content": "supplementary funding.", "page": 13, "level": 1}}], [{"headings_0": {"content": "genuinely", "page": 14, "level": 1}}, {"headings_1": {"content": "supplementary funding.", "page": 13, "level": 1}}]], "page": 14, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "genuinely", "page": 14, "level": 1}}], "page": 14, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.3 Inconsistencies in Employee Details  \nI advised the A total of 448 employees on the payroll had inconsistencies in their Accounting Officer to dates of birth, captured in the payroll and data captured by NIRA on engage the affected the National IDs. The information is critical in the identification of an staff and ensure that \nassigned the date of ist of the month. 143 staff registered different dates with NIRA but what is on IPPS is what they declared while entering service, however they have been asked for evidence. Management intends to maintain the earlier submitted dates of birth.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "genuinely", "page": 14, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "genuinely", "page": 14, "level": 1}}]], "page": 14, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.4 Findings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the accuracy of I  \nadvised the the payroll including planning, budgeting and payments for the period Accounting Officer to of four years (2019/2020-2022/2023).  \ntake the following actions;  \nI noted that;  \ne Ensure, overpaid a) 2,182 employee records were captured on wrong scale/notches  \namounts are leading to over computations and under computation.  \nrecovered from beneficiaries,  \nb) 1 employees was not paid salary amounting to UGX.8,968,280 in  \nwhile  \nthe period under review leading to arrears.  \nunderpayments and  \nloan The Accounting Officer explained that all deductions were paid as per  \nrepayments payroll. should be budgeted for and", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "genuinely", "page": 14, "level": 1}}], "page": 15, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "paid.", "metadata": {"headings": [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], "page": 15, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Ensure timely reconciliation of the amounts before effecting payments. In addition, the amounts over remitted should be followed up with a view of recovery. Should put in place controls to ensure that non-statutory deductions are always accurately computed and promptly paid as per the payroll register. Besides, the amounts over remitted should be followed up with a view of recovery. 2.5 Review of the Entity\u2019s Staff Establishment During the audit, I undertook procedures to review the completeness I advised the and relevancy of the entity establishment and noted that; Accounting Officer to i. Out of 143 approved positions, a total of 104 positions were continue engaging filled leaving a gap of 45 vacant positions. In addition, 13 the Ministry of Public positions were filled in excess. Service and MoFPED EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11 July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. My opinion is not modified with respect to this matter. OTHER MATTER In addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; 4.0 Implementation of Key Government Grants/Programmes In an effort to assess service delivery, I", "metadata": {"headings": [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}, [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}]], "page": 15, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "paid.", "page": 15, "level": 1}}], "page": 16, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant  \nThe District Rural Water Supply and Sanitation Conditional Grant (DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at \nSN Category Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "paid.", "page": 15, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "paid.", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "paid.", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "paid.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], "page": 17, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 17, "level": 8}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], "page": 17, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Rural Water and Sanitation Sub- Construction of protected 3  \n3  \nGrant (traditional component) springs  \n1 2 Piped Water Sub-Grant (UgIFT Overhaul and extension 1  \n1  \ncomponent) \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 17, "level": 8}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}, [{"headings_0": {"content": "uantity", "page": 17, "level": 8}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}]], "page": 17, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], "page": 17, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations  \nI noted the following areas where the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}]], "page": 17, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e The district received UGX.387,154,000 out of UGX.387,154,000 budgeted and the district utilized UGX.387,154,000 (100%) of the total receipts. \u00b0o UGX.14,815,000 (3.83%) was spent on Rural Water and Sanitation Sub-Grant (traditional component) while UGX.372,339,000 (96.17%) was spent on Piped Water Sub-Grant (UgIFT component) which is in line with the guidelines. e All three (3) projects were provided for in the approved five-year development plan and were eligible as per the guidelines. e 2 out 3 (66.7%) of the ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources. oe I reviewed the procurement files of the projects and noted that procurement regulations were followed in the procurement process. e All 3 projects had their designs approved by the Ministry of Water and Environment as per the guidelines. I reviewed the payment vouchers and noted that the expenditure under this grant e was fully accounted for. oe The 3 water facilities were constructed on land that had proof of ownership. oe The 3 projects were recorded in the District asset register. The district had water quality testing kits and all tested water sources were found oe to have water suitable for human consumption. 4.1.2 Areas of Improvement I noted the following areas where the District needs improvement; 4.1.2.1 Fairness in the distribution of projects Sec 5.1 of the Grant Guidelines (2022/2023) stated that; during the allocation of the water grant, LGs should prioritise water supply investments for sub-counties that water as there is water for National water and sewerage corporation. Therefore, the UGX.25,400,000 that was spent there should have gone to other sub counties that had water needs. c) The least needy sub-county was number 6 out of 6 in the ranking based on allocation received. Allocation of funds to sub counties that have better water coverage leads to inequitable service delivery. The Accounting Officer explained that the sub county was in a water stressed area in the District and is not covered by NWSC. Recommendation I advised the Accounting Officer to follow the grant guidelines before deciding on areas to benefit from the water allocations. 4.1.2.2 Preparation and submission of quarterly reports Sec 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}]], "page": 17, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the finding and pledged to adhere to the deadlines going forward. As such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. Sheema District received UGX.2,009,716,930 (61%), out of UGX.3,282,311,600 budgeted to implement the programme. The following activities were undertaken; SN Activity Planned Actual quantity quantity 1 Ryakansinga Che seed school 1 1 3 Construction of Staff house at Kyeihara HC II Upgrade 1 1 3 \\| Construction of Staff house at Mabaare HC II Upgrade 1 [4 I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; 4.2.1 Positive observations I noted the following areas where the District had commendable performance; \u00b0 All funds released of UGX.2,009,716,930 were fully utilised by the time of audit. oe The UGIFT activities implemented were budgeted for by the District. oe The district signed a memorandum of understanding with the Church where UGIFT projects worth UGX.3,282,311,600 were constructed. oe Procurement guidelines were followed in the lead to the award of the UGIFT contract. o UGIFT expenditure worth UGX.2,009,716,930 was accounted for. oe WHT was deducted from payments made to Contractor of UGIFT projects and remitted to the URA. oe The district prepared monitoring reports as evidence of monitoring the implementation of the on-going works of UGIFT activities and also maintained site meeting minutes. 4.2.2 Areas of improvement I noted the following areas where the District needs improvement; 4.2.2.1 Project Implementation (current year 2022/23) Regulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. Project Contract Percent Inspecti Amount age of on works remarks done as at 30% June 2023 Construct 3,282,311,600 23/09/ 61% The ion of 2024 construct Ryakasin ion is on ga Che going seed school The project implementation was still on course to be completed in 23\" April 2024. and works were on-going. The Accounting Officer explained that this was a multi-year project. Recommendation I advised the Accounting Officer to closely monitor the project implementation and ensure that all funds are released when due to", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe UGX.235,788,000 was the total sum paid to the approved Projects as reviewed the annual approved work plans, budget and IFMS payment files. I further inspected these projects and found that they were existent. o UGX.237,137,000 was spent on activities approved in the District work plan under Education Development Grant hence all the payments were made to eligible activities. oe I reviewed the procurement files of the four (4) projects and confirmed that procurement regulations were followed. oe 4 projects were sufficiently supervised by their respective user committees oe Expenditure amounting to UGX.194,348,000 was supported with invoices, receipts, delivery notes, Good received Notes, rendering it completely vouched. e The four (4) Projects worth UGX.194,348,000, inspections were carried out and payment certificates certified by the internal auditor. e Three (3) Projects worth UGX.183,848,000 were monitored by the LG and recommendations implemented by the District. 4.4 Micro Scale Irrigation The GoU is implementing the micro scale irrigation programme in Sheema District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. Sheema District received all the of budgeted funds worth UGX.117,930,056 to implement the following activities. Category Activity Planned Actual 1 Capital Development (micro Installation of irrigation scale irrigation equipment equipment 2 Complementary services Training of farmers Setting up demo farms 1 I designed audit procedures to assess whether the utilization of the Microscale irrigation programme was done in accordance with the grant guidelines. The following were my observations; 4.2.1 Positive observations I noted the following areas where the District had commendable performance; e The District received all of the budgeted amount worth UGX.117,930,056 e OTHER INFORMATION The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 21, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S 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": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 22, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. e 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. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 23, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}], "page": 24, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n5.1.1 Funding of PDM Activities in the District  \nMoFPED released UGX.4,700,000,000 to finance 47 PDM SACCOs in Sheema District in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The district also received UGX.47,000,000 for the PDM Administrative costs. \n5.1.2 Positive Observations  \nI noted the following areas were the Sheema District had commendable", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}, [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}]], "page": 24, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performance;", "metadata": {"headings": [{"headings_0": {"content": "performance;", "page": 24, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], "page": 24, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o UGX.47,000,000 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation.  \noe Information regarding priorities were availed as received from the Lower local councils for inclusion in the District work plans and budget.  \nAll PDM SACCOS in Sheema District were fully funded.  \ne \nThe District Roads Committee and the HLG Core Implementation team were fully oe \nconstituted. \ne All the 10 sampled parishes selected flagship projects following the guidelines and these were with the LG selected priority commodities.  \ne 132 Enterprise groups in 10 sampled PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs).  \ne All parishes did carried out wealth ranking during identification of subsistence", "metadata": {"headings": [{"headings_0": {"content": "performance;", "page": 24, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}, [{"headings_0": {"content": "performance;", "page": 24, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}]], "page": 24, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "households", "metadata": {"headings": [{"headings_0": {"content": "households", "page": 25, "level": 8}}, {"headings_1": {"content": "performance;", "page": 24, "level": 2}}], "page": 25, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The 20 sampled beneficiaries from 10 Parishes who accessed loans from enterprise groups were members and selected through the PDMIS.  \nce The 20 beneficiaries from the 10 sampled PDM SACCOs received UGX.20,000,000 equivalent to the UGX.20,000,000 indicated in the SACCO records. These also received PRF once. \n5.1.3 Areas of improvement  \nI noted the following areas were Sheema District needs improvement; \n5.1.3.1 Late disbursement of funds  \nPara.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 four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nT noted that 47 SACCOs received all their PRF in the last month of the FY, June 2023, as shown in the table below; \nSN Date of release No. of PDM  \nAmount paid on the Remarks SACCOs paid on date  \nthe date  \n1 26-30/06/2023  \n47  \n50,000,000 All PDM SACCOS i \nreceived funds in the  \nlast month.  \nTOTAL 47 50,000,000 \\| \nConsequently, the objectives of the PDM in the parishes may not have been", "metadata": {"headings": [{"headings_0": {"content": "households", "page": 25, "level": 8}}, {"headings_1": {"content": "performance;", "page": 24, "level": 2}}, [{"headings_0": {"content": "households", "page": 25, "level": 8}}, {"headings_1": {"content": "performance;", "page": 24, "level": 2}}], [{"headings_0": {"content": "households", "page": 25, "level": 8}}, {"headings_1": {"content": "performance;", "page": 24, "level": 2}}], [{"headings_0": {"content": "households", "page": 25, "level": 8}}, {"headings_1": {"content": "performance;", "page": 24, "level": 2}}], [{"headings_0": {"content": "households", "page": 25, "level": 8}}, {"headings_1": {"content": "performance;", "page": 24, "level": 2}}], [{"headings_0": {"content": "households", "page": 25, "level": 8}}, {"headings_1": {"content": "performance;", "page": 24, "level": 2}}], [{"headings_0": {"content": "households", "page": 25, "level": 8}}, {"headings_1": {"content": "performance;", "page": 24, "level": 2}}]], "page": 25, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "achieved.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], "page": 25, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the PRF disbursement was not in their control but rather MoFPED. \nRecommendation \nI informed the Accounting Officer that the finding would be brought to the attention of the MoFPED . \nI noted that all of the 10 sampled SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in Appendix 3; \nAs a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. \nThe Accounting Officer acknowledged that all SACCOS did not register under Microfinance Institutions. \nRecommendation  \nI advised the Accounting Officer to engage the PDM secretariat for further guidance on this matter.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}, [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}]], "page": 25, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.1.3.3 Review of PDM Governance Structures  \nParagraph 21 of 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 User handbook for PRF under Pillar 3, version 22nd October; 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 require that;  \no The Production subcommittees, Marketing subcommittees, Business Development services subcommittees and Finance and Investment subcommittees did not comprise of farmers selected from the community coordinate all farming related activities for the Parish on behalf of the PDM SACCO.  \no The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems.  \ne The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nI reviewed the existence and functionality of the PDM governance structures at the District Council, Parish and SACCO level and made the following observations. Details are attached in Appendix 4; \n\\| SN Governance structure Observations", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}, [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}]], "page": 26, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. SACCO Committees and Sub \u00ab 10 sampled SACCOs did not I advised the Accounting Officer Committees", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], "page": 26, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "have functional Production to follow up on this matter with subcommittees, \nMarketing the SACCOs and ensure that the subcommittees, Business sub-committees are selected to Development services allow efficient and effective \n051.4 PDM SACCO Operations  \nvan \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}, [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}]], "page": 26, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2),", "metadata": {"headings": [{"headings_0": {"content": "Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2),", "page": 27, "level": 3}}, {"headings_1": {"content": "achieved.", "page": 25, "level": 1}}], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0 \nranking 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", "metadata": {"headings": [{"headings_0": {"content": "Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2),", "page": 27, "level": 3}}, {"headings_1": {"content": "achieved.", "page": 25, "level": 1}}, [{"headings_0": {"content": "Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2),", "page": 27, "level": 3}}, {"headings_1": {"content": "achieved.", "page": 25, "level": 1}}], [{"headings_0": {"content": "Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2),", "page": 27, "level": 3}}, {"headings_1": {"content": "achieved.", "page": 25, "level": 1}}]], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Officer, Community Development Officer (CDO) and relevant sector experts.", "metadata": {"headings": [{"headings_0": {"content": "Officer, Community Development Officer (CDO) and relevant sector experts.", "page": 27, "level": 3}}, {"headings_1": {"content": "Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2),", "page": 27, "level": 3}}], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No payment shall be made for goods, services and works outside properly", "metadata": {"headings": [{"headings_0": {"content": "Officer, Community Development Officer (CDO) and relevant sector experts.", "page": 27, "level": 3}}, {"headings_1": {"content": "Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2),", "page": 27, "level": 3}}], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "authorised commitments and without adequate supporting documents. For", "metadata": {"headings": [{"headings_0": {"content": "authorised commitments and without adequate supporting documents. For", "page": 27, "level": 3}}, {"headings_1": {"content": "Officer, Community Development Officer (CDO) and relevant sector experts.", "page": 27, "level": 3}}], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "example, Purchase orders, Signed Contract/agreement, Original invoices, Goods", "metadata": {"headings": [{"headings_0": {"content": "example, Purchase orders, Signed Contract/agreement, Original invoices, Goods", "page": 27, "level": 3}}, {"headings_1": {"content": "authorised commitments and without adequate supporting documents. For", "page": 27, "level": 3}}], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Delivery Notes, Goods Received Notes and Certificates of completion of works among others.", "metadata": {"headings": [{"headings_0": {"content": "example, Purchase orders, Signed Contract/agreement, Original invoices, Goods", "page": 27, "level": 3}}, {"headings_1": {"content": "authorised commitments and without adequate supporting documents. For", "page": 27, "level": 3}}], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A loan applicant must be a member of a registered subsistence household on the", "metadata": {"headings": [{"headings_0": {"content": "A loan applicant must be a member of a registered subsistence household on the", "page": 27, "level": 3}}, {"headings_1": {"content": "example, Purchase orders, Signed Contract/agreement, Original invoices, Goods", "page": 27, "level": 3}}], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \n, \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance", "metadata": {"headings": [{"headings_0": {"content": "A loan applicant must be a member of a registered subsistence household on the", "page": 27, "level": 3}}, {"headings_1": {"content": "example, Purchase orders, Signed Contract/agreement, Original invoices, Goods", "page": 27, "level": 3}}, [{"headings_0": {"content": "A loan applicant must be a member of a registered subsistence household on the", "page": 27, "level": 3}}, {"headings_1": {"content": "example, Purchase orders, Signed Contract/agreement, Original invoices, Goods", "page": 27, "level": 3}}]], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "policy under the Uganda Agriculture Insurance Scheme (UAIS).", "metadata": {"headings": [{"headings_0": {"content": "policy under the Uganda Agriculture Insurance Scheme (UAIS).", "page": 27, "level": 3}}, {"headings_1": {"content": "A loan applicant must be a member of a registered subsistence household on the", "page": 27, "level": 3}}], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I made the following observations; \nI Activity Observations Recommendation a Insurance Policy for All PRF beneficiaries who carried out I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "policy under the Uganda Agriculture Insurance Scheme (UAIS).", "page": 27, "level": 3}}, {"headings_1": {"content": "A loan applicant must be a member of a registered subsistence household on the", "page": 27, "level": 3}}, [{"headings_0": {"content": "policy under the Uganda Agriculture Insurance Scheme (UAIS).", "page": 27, "level": 3}}, {"headings_1": {"content": "A loan applicant must be a member of a registered subsistence household on the", "page": 27, "level": 3}}]], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Farming", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 27, "level": 8}}, {"headings_1": {"content": "policy under the Uganda Agriculture Insurance Scheme (UAIS).", "page": 27, "level": 3}}], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in 10 PDM SACCOs did Officer to  \nthe PDM \n5.1.5 Irregularities in project implementation  \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 27, "level": 8}}, {"headings_1": {"content": "policy under the Uganda Agriculture Insurance Scheme (UAIS).", "page": 27, "level": 3}}, [{"headings_0": {"content": "Farming", "page": 27, "level": 8}}, {"headings_1": {"content": "policy under the Uganda Agriculture Insurance Scheme (UAIS).", "page": 27, "level": 3}}]], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 28, "level": 3}}, {"headings_1": {"content": "Farming", "page": 27, "level": 8}}], "page": 28, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The 10 beneficiaries from the 10 sampled PDM SACCOs had implemented projects selected from flagship projects recommended. \noe The 10 beneficiaries from the 10 sampled PDM SACCOs had existent projects, details are shown in Appendix 5. \nI commend the Accounting Officer for ensuring that beneficiaries implement projects as per the LG approved commodity priorities and are offered training on book", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 28, "level": 3}}, {"headings_1": {"content": "Farming", "page": 27, "level": 8}}, [{"headings_0": {"content": "following;", "page": 28, "level": 3}}, {"headings_1": {"content": "Farming", "page": 27, "level": 8}}], [{"headings_0": {"content": "following;", "page": 28, "level": 3}}, {"headings_1": {"content": "Farming", "page": 27, "level": 8}}]], "page": 28, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "keeping.", "metadata": {"headings": [{"headings_0": {"content": "keeping.", "page": 28, "level": 3}}, {"headings_1": {"content": "following;", "page": 28, "level": 3}}], "page": 28, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KE -", "metadata": {"headings": [{"headings_0": {"content": "KE -", "page": 28, "level": 1}}, {"headings_1": {"content": "keeping.", "page": 28, "level": 3}}], "page": 28, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga AUDITOR GENERAL \n27\" December, 2023 ORIGIN AL COPY \nAppendices  \nAppendix 1(a): Performance of Local Revenue \nNo Source \nApproved budget Actual Variance Collections  \nTax Revenues  \n1 Local Services Tax  \n117,811,000 99,317,500 18,493,500 2 Land fees  \n8,210,000 1,750,000 6,460,000 [3 Business Licenses 36,724,000 27,281,362 9,442,638 4 Other tax revenues  \n36,517,000 31,901,500 4,615,500 199,262,000 160,250,362 39,011,638 Non-Tax Revenues  \nSale of goods and services  \n50,000,000 64,000,000 14,000,000 Administrative fees and licenses 271,121,000 97,626,728 173,494,272 Miscellaneous Revenue 14,200,000 16,190,687 1,990,687 335,321,000 177,817,415 189,484,959 Total Revenue", "metadata": {"headings": [{"headings_0": {"content": "KE -", "page": 28, "level": 1}}, {"headings_1": {"content": "keeping.", "page": 28, "level": 3}}, [{"headings_0": {"content": "KE -", "page": 28, "level": 1}}, {"headings_1": {"content": "keeping.", "page": 28, "level": 3}}], [{"headings_0": {"content": "KE -", "page": 28, "level": 1}}, {"headings_1": {"content": "keeping.", "page": 28, "level": 3}}], [{"headings_0": {"content": "KE -", "page": 28, "level": 1}}, {"headings_1": {"content": "keeping.", "page": 28, "level": 3}}], [{"headings_0": {"content": "KE -", "page": 28, "level": 1}}, {"headings_1": {"content": "keeping.", "page": 28, "level": 3}}]], "page": 28, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "534,583,000 338,067,777 196,515,223", "metadata": {"headings": [{"headings_0": {"content": "534,583,000 338,067,777 196,515,223", "page": 29, "level": 3}}, {"headings_1": {"content": "KE -", "page": 28, "level": 1}}], "page": 29, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1(b): Performance indicators and tar ets in the work plans \nAre  \nther Is \ne \nthe  \nclear perf Audit targ orm Concl ets anc usion Key Pa and e Conc oe  \nat performan perfo indi lusio  \nactivit FIAP Focus  \n(Prog \nindicator(s Activ n at level \nce ed rman cato n at  \ny \n/The \nTa ce r Outp ram \n) indic use ity Rev (Fully matic 7  \nImpl \n(Measure) rg ators d by Level ut ised Amo Act Perf /Parti Bud area \net to Man level arin Sub- emen and  \n(Full bud unt ual al/No S Progr tatio : get or anc \nfi En = other Activities \nNote: KPIs th meas age (Full get Spe Perf t A\\| am A ont  \ncapita P e Quan orm Vari . \ncould be ure men y Y UG nt 7 Imple Actio put  \nnumbers or perfo t Quan xl 5 UGX anc mente \\|  \npercentage Fin tified tified ane n &  \n\"man reas 000 .CO e d)- Plan) projec \ne.g number an /Not /Not \u2018) 00\u2019) 5 Exten ts/pro \n\\_. ce ona fully Ontp \ncompleted cia ble? fully quan \nt of  \n9 rams 1 Quan  \nut  \nor tifica (Yes Quan  \nimple ye \ntified  \npercentage tion? /No tified  \nmenta completed ar (Yes \\|) If \\|) )  \ntion /No) no of If no give  \nactivit give the y the reas", "metadata": {"headings": [{"headings_0": {"content": "534,583,000 338,067,777 196,515,223", "page": 29, "level": 3}}, {"headings_1": {"content": "KE -", "page": 28, "level": 1}}, [{"headings_0": {"content": "534,583,000 338,067,777 196,515,223", "page": 29, "level": 3}}, {"headings_1": {"content": "KE -", "page": 28, "level": 1}}], [{"headings_0": {"content": "534,583,000 338,067,777 196,515,223", "page": 29, "level": 3}}, {"headings_1": {"content": "KE -", "page": 28, "level": 1}}], [{"headings_0": {"content": "534,583,000 338,067,777 196,515,223", "page": 29, "level": 3}}, {"headings_1": {"content": "KE -", "page": 28, "level": 1}}], [{"headings_0": {"content": "534,583,000 338,067,777 196,515,223", "page": 29, "level": 3}}, {"headings_1": {"content": "KE -", "page": 28, "level": 1}}], [{"headings_0": {"content": "534,583,000 338,067,777 196,515,223", "page": 29, "level": 3}}, {"headings_1": {"content": "KE -", "page": 28, "level": 1}}], [{"headings_0": {"content": "534,583,000 338,067,777 196,515,223", "page": 29, "level": 3}}, {"headings_1": {"content": "KE -", "page": 28, "level": 1}}], [{"headings_0": {"content": "534,583,000 338,067,777 196,515,223", "page": 29, "level": 3}}, {"headings_1": {"content": "KE -", "page": 28, "level": 1}}], [{"headings_0": {"content": "534,583,000 338,067,777 196,515,223", "page": 29, "level": 3}}, {"headings_1": {"content": "KE -", "page": 28, "level": 1}}], [{"headings_0": {"content": "534,583,000 338,067,777 196,515,223", "page": 29, "level": 3}}, {"headings_1": {"content": "KE -", "page": 28, "level": 1}}], [{"headings_0": {"content": "534,583,000 338,067,777 196,515,223", "page": 29, "level": 3}}, {"headings_1": {"content": "KE -", "page": 28, "level": 1}}], [{"headings_0": {"content": "534,583,000 338,067,777 196,515,223", "page": 29, "level": 3}}, {"headings_1": {"content": "KE -", "page": 28, "level": 1}}], [{"headings_0": {"content": "534,583,000 338,067,777 196,515,223", "page": 29, "level": 3}}, 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30, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "reas on", "metadata": {"headings": [{"headings_0": {"content": "reas on", "page": 30, "level": 1}}, {"headings_1": {"content": "534,583,000 338,067,777 196,515,223", "page": 29, "level": 3}}], "page": 30, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on  \n(Q)=  \n(D) (8) (F ) (G)  \n(P) (H- (R) P)  \nPartiall \n320 Construction of 2 classroom block at", "metadata": {"headings": [{"headings_0": {"content": "reas on", "page": 30, "level": 1}}, {"headings_1": {"content": "534,583,000 338,067,777 196,515,223", "page": 29, "level": 3}}, [{"headings_0": {"content": "reas on", "page": 30, "level": 1}}, {"headings_1": {"content": "534,583,000 338,067,777 196,515,223", "page": 29, "level": 3}}]], "page": 30, "document_name": "Sheema District Local Government Report of the Auditor General, 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"Educ Grant -  \natio Former Construction of 2 classroom block at 2 2 Y  \n74,2 imple Nyabwiina p/s \nee Suen quan 92,8 2 0 mente n SFG  \nified ified  \n00  \nServi \nd ces Kaeerenfe . 2 Missa BIScE ii \n27 \nFully Fully Fully 2 2 Yes Yes quant quant 34,6 2 0 imple ified ified 51,2 mente \nschool  \n= I 90 hr d 4 \nwenn  \noe t . of 50 twin desks for 4 P prima a \nFully Fully 10,5 imple g  \n50 50 Yes Yes quant quant 00.0 50 0  \ninstitu schools  \nmente \\| I ified ified 00  \ntions  \nd  \nI\u2014\\| \np \u2018ayment of retention . for construction : of classroom  \nblocks at Bugona and Kirondo .  \np/s \\{of  \n\u2014 \nFully Fully Fully 1 I Yes Yes quant quant 414 i 1 0 imple fap! ified ified 40,0 \\| mente \\| Lost d =\\| II completion . of staff house Shuuku \nFully Fully Fully at ts iL : 1 1 Yes Yes quant quant  \n1 0  \n12030  \nified ified 00.  \n10509 + \\{\u2014 d \\+ 1 - +  \n=  \n\u2014 Fully Fully Fully ; Procurement of irrigation soft gears \n1 1 Yes Yes quant quant 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A N/A imple \ninfrast \\| Fleet quant FUND rehabilitated meen tue: ructur Man \nified ified mente u eand age  \nd servic men  \nes t  \nnt  \nincrea Servi  \nsed ces  \n14050  \n603-  \nIn-  \nservic  \ne  \ntrainin  \ng  \nprogr \nPUBL devel nn \n14- Yuma ams  \nCc  \noped  \n=e n a Cap  \nReso acity Management & oversight coordination a Partiall completion N/ No Yes rani 12,1 \\#VA ei TRAN urce Stre activities undertaken  \nMana m\u00e4nte ngth DDEG  \nof activies A 12,6 N/A  \nsror qi, \nified ified LUE! MATI gene \u00a37\" \n40 ments nt enhan d ON ce 9  \nskills  \nand  \nperfor  \nmanc  \ne of  \nPublic  \nofficer  \nI  \ns \nTransfers to LLGS \\| \nFunds N/ No Not Not transferred [A Yes quant \nPartiall quant  \ny \n30", "metadata": {"headings": [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}, [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}]], "page": 33, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "po", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 34, "level": 3}}, {"headings_1": {"content": "Jd", "page": 33, "level": 1}}], "page": 34, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Procurement of 2 laptops  \n2 2 Yes \nRetention for the district council hall  \n1 1 Yes \nOperational designs for the District  \n1 1 as Administration Block \nConstruction of 3 protected springs in Kitagata s/c \n06010  \nWater RAL  \n120-  \ndevelo RESO  \nWater  \nURCES resour pment", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 34, "level": 3}}, {"headings_1": {"content": "Jd", "page": 33, "level": 1}}, [{"headings_0": {"content": "po", "page": 34, "level": 3}}, {"headings_1": {"content": "Jd", "page": 33, "level": 1}}], [{"headings_0": {"content": "po", "page": 34, "level": 3}}, {"headings_1": {"content": "Jd", "page": 33, "level": 1}}], [{"headings_0": {"content": "po", "page": 34, "level": 3}}, {"headings_1": {"content": "Jd", "page": 33, "level": 1}}], [{"headings_0": {"content": "po", "page": 34, "level": 3}}, {"headings_1": {"content": "Jd", "page": 33, "level": 1}}]], "page": 34, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "gran,", "metadata": {"headings": [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], "page": 34, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ces  \n; Wt A envir data 06- \nONME (Quan Plan \u2018i Feasibility study of Mabaare HCII and  \nResa and Feasibility N/ NT, tity & ning extension of Migyera ebiri, Muzira, Kakindo  \nNo Urces Rural acre ae cima Qualit and piped water system  \nTE Mana y) Bud water  \nCHAN - collect geti and  \nSanitati .  \nGE, ed ng  \nLAND and servi a  \ngrant)  \nAND assess ces \nWATE  \ned \nR \nOverhaul and extension of Katojo-Katooma-  \nPhase 1 Kyaahi-Kigarama seed school piped water  \n1 Yes alas  \nsupply system phase 1 \np \n01- 01- 01040 010 \nAgro- Instit 701- 009-  \nAquaculture  \nN/  \nIndust ution Dema Rese PDM Aquaculture production increased. production No A  \nrializat al nd arch  \nincreased. \nion Stren driven \n31 \ngthen agricu ing Iture and techn Coord ologie inatio s  \nn \ndevel  \noped  \nConsultation Not Not on Consultations with MAAIF were done. s with MAAIF No quant quant \nN/A \\#VA p LUE! mente were done.  \n: ified ified ;  \nd \nAppendix 2: Utilization of the Wage Budget \nDEPARTMENTS APPROVED SUPPLEMENTARY REVISED WARRANTS PAYMENTS UNSPENT \nAdmnistration 1,096,344,000 1,846,474,103 2,942,818,103 1,610,818,712 1,201,204,815 1,741,613,288 Finance 153,311,000 0 \\| 153,311,000 153,311,344 143,933,340 9,377,660 Statutory Bodies 256,296,000 \\| 256,296,000 256,296,207 252,404,909 3,891,091 Production 1,133,574,000 227,266,666 1,360,840,666 1,360,173,972 1,157,067,842 203,772,824 5 Health 6,363,124,000 969,446,745 7,332,570,745 7,019,607,128 6,398,800,620 933,770,125 6 Education 9,964,503,000 8,774,099,656 18,738,602,656 19,758,962,609 13,907,797,678 \\| 4,830,804,978 7 works 256,587,000 0 256,587,000 256,586,949 228,128,496 \\| 28,458,504 8 Water 100,625,000 0 100,625,000 \\| 100,625,053 83,685,953 16,939,047 9 Natural Resources 258,935,000 0 258,935,000 \\| 258,935,455 251,645,501 7,289,499 0 121,380,000 \\| 121,380,046 \\| 111,526,833 9,853,167 10 Community Based Services 121,380,000", "metadata": {"headings": [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}, [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}]], "page": 34, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 11 Planning", "metadata": {"headings": [{"headings_0": {"content": "| 11 Planning", "page": 35, "level": 5}}, {"headings_1": {"content": "gran,", "page": 34, "level": 2}}], "page": 35, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "75,841,000 0 75,841,000 \\| 75,841,243 \\| 63,743,316 12,097,684 \\| 12 Internal Audit 32,515,000 0 32,515,000 32,515,031 29,238,546 \\| 3,276,454 \\| 13 Trade and Industry 42,224,000 0 42,224,000 42,224,148 37,652,477 \\| 4,571,523", "metadata": {"headings": [{"headings_0": {"content": "| 11 Planning", "page": 35, "level": 5}}, {"headings_1": {"content": "gran,", "page": 34, "level": 2}}], "page": 35, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 35, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "19,855,259,000 11,817,287,170 31,672,546,170 31,047,277,897 23,866,830,326 \\| 7,805,715,844 \nAppendix 3: Transfer of PRF to un-licensed SACCOs  \nSN. Vote Name Parish Name  \nName of SACCO  \nIs the SACCO registered under Microfinance Remarks Institutions money lenders act 2016?  \n(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}, [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}]], "page": 35, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. SHEEMA DLG RWEIBARE  \nRWEIBAARE KAKINDO PDM SACCO NO  \nNot registered under", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 35, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "32 \nMicrofinance Institutions. SHEEMA DLG KYANGYENYI KYANGYENYI KAKINDO PDM SACCO NO  \nNot registered under Microfinance Institutions. 3 SHEEMA DLG KAGONGI KAGONGI KYANGYENYI PDM SACCO  \nNot registered under Microfinance Institutions.", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}, [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}]], "page": 35, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. SHEEMA DLG KYABUHARAMBO KYABUHARAMBO MASHERUKA PDM  \nNot registered under", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "5. SHEEMA DLG MABAARE", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. SHEEMA DLG BURINGO", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nSACCO Microfinance Institutions. MABAARE MASHERUKA PDM SACCO NO  \nNot registered under Microfinance Institutions. BURINGO MASHERUKA PDM SACCO NO  \nNot registered under Microfinance Institutions. Zu SHEEMA DLG KYAMURARI SOUTH KYAMURARI SOUTH BUGONGI PDM NO  \nNot registered under SACCO Microfinance Institutions.", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}, [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}]], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. SHEEMA DLG KYARUKUNDA KYARUKUNDA BUGONGI PDM SACCO NO  \nNot registered under Microfinance Institutions. 9, SHEEMA DLG RUGARAMA RUGARAMA RUGARAMA PDM SACCO NO  \nNot registered under", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "10. SHEEMA DLG RUNYINYA", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nMicrofinance Institutions. RUNYINYA KIGARAMA PDM SACCO \\| NO  \nNot registered under Microfinance Institutions.", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}, [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}]], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 4: Non-functionality of SACCO sub committees  \nS/ Name of Supervisory Executive Loan Sub Production sub Marketing sub Business Finance and Remarks N SACCO committee Committee committee Committee Committee Developme investment  \nnt services sub Committee  \nsub  \nCommittee  \nWas it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Constit commit Constit commit Constit commit Constit commit Constit commit Constit committ Constitut comm uted? tee uted? tee uted? tee uted? tee uted? tee uted? ee ed? ittee (yes/N operati (yes/N operati (yes/N operati (yes/N operati (yes/N operati (yes/N operatio (yes/No) opera", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. onal? 0) onal? 0) onal? 0) onal? 0) onal? 0) nal? tional (operat (operat (operat (operat (operat (operati 2 ional or ional or ional or ional or ional or onal or (oper Not Not Not Not Not Not ationa operati operati operati operati operati operatio lor onal) onal) onal) onal) onal) nal) Not opera tional \\|  \n)", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CT", "metadata": {"headings": [{"headings_0": {"content": "CT", "page": 37, "level": 2}}, {"headings_1": {"content": "| Total", "page": 35, "level": 5}}], "page": 37, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n1 KAGONGI YES OPERATI YES OPERATI YES OPERATI NO NOT NO NOT NO NOT NO NOT Some KYANGYE ONAL ONAL ONAL  \nsub NYI PDM commi SACCO  \nttees \nare not \nactive.  \n2 KYANGYE YES OPERATI YES OPERATI YES OPERATI NO NOT NO NOT NO NOT NO NOT Some \\| NYI ONAL ONAL ONAL  \nsub KAKINDO  \ncommi PDM  \nttees SACCO  \nare \nnot \nactive. 13 RWEIBAA YES OPERATI YES OPERATI YES OPERATI NO NOT NO NOT NO NOT NO NOT Some RE ONAL ONAL ONAL  \nsub KAKINDO  \ncommi PDM  \nttees SACCO  \nare \nnot \nactive. 4 KYABUHA YES OPERATI YES OPERATI YES OPERATI NO NOT NO NOT NO NOT NO NOT Some RAMBO ONAL ONAL ONAL  \nsub MASHERU  \ncommi KA PDM  \nttees SACCO  \nare \nnot  \n\\|  \nactive. 5 MABAARE YES OPERATI YES OPERATI YES OPERATI NO NOT NO NOT NO NOT NO NOT Some MASHERU ONAL ONAL ONAL  \nsub  \nKA PDM  \ncommi SACCO  \nttees \nare not \nactive. 6 BURINGO YES OPERATI YES OPERATI YES OPERATI NO NOT NO NOT NO NOT NO NOT Some MASHERU ONAL ONAL ONAL  \nsub  \nKA PDM commi SACCO  \nttees \n34 \nT  \nare  \nnot active, 7 RUNYINY YES OPERATI YES OPERATI YES OPERATI NO NOT NO NOT NO NOT  \nSome A ONAL ONAL ONAL  \nsub KIGARAM  \ncommi A PDM ttees SACCO  \nare  \nnot active. 8 KYAMURA YES OPERATI YES OPERATI YES OPERATI NO NOT NO NOT NO  \nRI SOUTH ONAL ONAL ONAL  \nBUGONGI  \nPDM  \nSACCO \n9 KYARUKU YES OPERATI YES OPERATI YES OPERATI NO NOT NO for NO NOT  \nSome NDA ONAL ONAL ONAL  \nsub BUGONGI  \ncommi PDM  \nttees SACCO  \nare  \nnot active. 1 RUGARAM YES OPERATI YES OPERATI YES OPERATI NO NOT NO NOT NO NOT NO NOT Some 0 A ONAL ONAL ONAL  \nsub RUGARAM  \ncommi A PDM ttees SACCO  \nare  \nnot active. \nAppendix 5 \u2014 Irregularities in project implementation \nSN. 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+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF SIRONKO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGtiay, Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGtiay, Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGtiay, Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGtiay, Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table of Contents  \nPr I cessor ii samenrmsnncomesncseen Eee BET I iii encasement scene RO RAI RI GN BEAN RRR Cats OP TIN DOIN 1 sans sun anna anne wana acs i a0 Hamann mann nn ann nun nn. wer ne  \neen energie EL RR, nen 1", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 2, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "KEN SUDLT DEREN", "metadata": {"headings": [{"headings_0": {"content": "KEN SUDLT DEREN", "page": 2, "level": 6}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 2, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 een Ran aS ERIE e aaa eaiNaien: 1.0  \nIMPLEMENTATION OF THE APPROVED BUDEET .enennnsenee i 2.0  \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL nn 15 EBERLE BIETE 18 Re ememme Reena eRe iteenacmmoecaecsceenene ou LInPEGOVered TLP Be UEP GES  \n18 si exes von wan wees enn rn ann rn REED], ER 19 scpeeocr se a EEE 4.0  \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) 19 4.1  \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "KEN SUDLT DEREN", "page": 2, "level": 6}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 2, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 2, "level": 1}}, {"headings_1": {"content": "KEN SUDLT DEREN", "page": 2, "level": 6}}], "page": 2, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "19 cesscsscssecssesvsssssssssesessoantianeesnsstnsessenssassssssasaniasassnssanisssssessesasasiassssase 4.2 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 2, "level": 1}}, {"headings_1": {"content": "KEN SUDLT DEREN", "page": 2, "level": 6}}], "page": 2, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 2, "level": 3}}, {"headings_1": {"content": "(DWSSCG)", "page": 2, "level": 1}}], "page": 2, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "26 ea \\#3 EDUCATION DEVELOPMENT GRAN  \n32 eu 4.4 MICRO SCALE IRRIGATION..........uuuesnnnnnnennnnennannnnennennennennnnnnnnnnnnnnennnennnnnannnn 35 4.5  \nIMPLEMENTATION OF THE ROAD FUND (URF).................eenennnnnnn 40 INE FREE N 45 a  \nse MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ........cccccscccosssececescesesees 45 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ........c.cccccscsceee0s 45 OTHER REPORTING RESPONSIBILITIES  \n46 .........ccceccccssssessescecsesssssceceacsvecevsvevsvssasssessasavasssessevesseseeses REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .................  \n47 nn 5.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODELL ...........ccccccccsecesescseseseeseseeees 47 \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 2, "level": 3}}, {"headings_1": {"content": "(DWSSCG)", "page": 2, "level": 1}}, [{"headings_0": {"content": "ee", "page": 2, "level": 3}}, {"headings_1": {"content": "(DWSSCG)", "page": 2, "level": 1}}]], "page": 2, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym Meaning id", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning id", "page": 3, "level": 7}}, {"headings_1": {"content": "ee", "page": 2, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG District Local \n\u2014 \\| Government GoU Government of Uganda  \nHCMS Human Capital Management System", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning id", "page": 3, "level": 7}}, {"headings_1": {"content": "ee", "page": 2, "level": 3}}, [{"headings_0": {"content": "Acronym Meaning id", "page": 3, "level": 7}}, {"headings_1": {"content": "ee", "page": 2, "level": 3}}]], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ICT", "metadata": {"headings": [{"headings_0": {"content": "ICT", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym Meaning id", "page": 3, "level": 7}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Information and Communication Technology", "metadata": {"headings": [{"headings_0": {"content": "ICT", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym Meaning id", "page": 3, "level": 7}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 2}}, {"headings_1": {"content": "ICT", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 2}}, {"headings_1": {"content": "ICT", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IPPS", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 3, "level": 3}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated Personnel and Payroll system", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 3, "level": 3}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 3}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 3}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAM", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 3, "level": 2}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 3, "level": 2}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAR", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAM", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAM", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authority", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LLG", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lower Local Governments LR Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MDAs", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 3, "level": 3}}, {"headings_1": {"content": "LLG", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministries, Departments and Agencies", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 3, "level": 3}}, {"headings_1": {"content": "LLG", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoES", "metadata": {"headings": [{"headings_0": {"content": "MoES", "page": 3, "level": 3}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "MoES", "page": 3, "level": 3}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 2}}, {"headings_1": {"content": "MoES", "page": 3, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 2}}, {"headings_1": {"content": "MoES", "page": 3, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoGLSD", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Gender, Labour and Social Development Ministry of Local Government", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NAA", "metadata": {"headings": [{"headings_0": {"content": "NAA", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "National Audit Act  \nNTR Non-Tax Revenue  \n\\|  \nOAG Office of the General", "metadata": {"headings": [{"headings_0": {"content": "NAA", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor", "metadata": {"headings": [{"headings_0": {"content": "Auditor", "page": 3, "level": 1}}, {"headings_1": {"content": "NAA", "page": 3, "level": 2}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PBS", "metadata": {"headings": [{"headings_0": {"content": "PBS", "page": 3, "level": 3}}, {"headings_1": {"content": "Auditor", "page": 3, "level": 1}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Program Budgeting System  \nPayroll Consults Africa  \nPayroll Deduction Management System Procurement & Disposal Unit  \nPublic Finance Management Act  \nPublic Finance Management Regulations  \nPublic Procurement & Disposal of Public Assets Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "PBS", "page": 3, "level": 3}}, {"headings_1": {"content": "Auditor", "page": 3, "level": 1}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 7}}, {"headings_1": {"content": "PBS", "page": 3, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Treasury Sub Single Account", "metadata": {"headings": [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 7}}, {"headings_1": {"content": "PBS", "page": 3, "level": 3}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda Banker's Association", "metadata": {"headings": [{"headings_0": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}, {"headings_1": {"content": "Treasury Single Account", "page": 3, "level": 7}}], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nREPORT OF THE AUDITOR GENERAL-  \n\u201c ON THE FINANCIAL STATEMENTS OF SIRONKO DISTRICT LOCAL GOVERNMEN FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}, {"headings_1": {"content": "Treasury Single Account", "page": 3, "level": 7}}, [{"headings_0": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}, {"headings_1": {"content": "Treasury Single Account", "page": 3, "level": 7}}], [{"headings_0": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}, {"headings_1": {"content": "Treasury Single Account", "page": 3, "level": 7}}]], "page": 3, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], "page": 4, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Sironko 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 Sironko 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": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}]], "page": 4, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Sironko District Local Government is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.48,828,445,000 out of which UGX.47,593,995,000 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 3, "level": 3}}]], "page": 4, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 3}}], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN \\| Details  \nRevised Budget Warrants % funding", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 3}}], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX)", "metadata": {"headings": [{"headings_0": {"content": "UGX)", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 2}}, {"headings_1": {"content": "UGX)", "page": 5, "level": 5}}], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "E | Recurrent (Wage) 28,256,870,235 28,256,870,235", "metadata": {"headings": [{"headings_0": {"content": "E | Recurrent (Wage) 28,256,870,235 28,256,870,235", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Recurrent (Non-wage) 13,634,858, 765 13,012,334,380 3 Development 6,936,716,000 6,324,790,385 Total 48,828,445,000 47,593,995,000 \nOut of the total warrants of UGX.47,593,995,000, I reviewed the utilisation of warrants worth UGX.32,397,770,743 (68%) as summarised in the table below. \nSN Details i \nActual Cumulative - ET Cumulative expenditure Actual % out of (UGX) expenditure total", "metadata": {"headings": [{"headings_0": {"content": "E | Recurrent (Wage) 28,256,870,235 28,256,870,235", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}, [{"headings_0": {"content": "E | Recurrent (Wage) 28,256,870,235 28,256,870,235", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}], [{"headings_0": {"content": "E | Recurrent (Wage) 28,256,870,235 28,256,870,235", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}], [{"headings_0": {"content": "E | Recurrent (Wage) 28,256,870,235 28,256,870,235", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}]], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "warrants", "metadata": {"headings": [{"headings_0": {"content": "warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "E | Recurrent (Wage) 28,256,870,235 28,256,870,235", "page": 5, "level": 7}}], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Wage expenditure  \n2 PDM expenditure audited \n27,528,371,086 27,528,371,086", "metadata": {"headings": [{"headings_0": {"content": "warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "E | Recurrent (Wage) 28,256,870,235 28,256,870,235", "page": 5, "level": 7}}, [{"headings_0": {"content": "warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "E | Recurrent (Wage) 28,256,870,235 28,256,870,235", "page": 5, "level": 7}}]], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "224,000,000", "metadata": {"headings": [{"headings_0": {"content": "224,000,000", "page": 5, "level": 5}}, {"headings_1": {"content": "warrants", "page": 5, "level": 3}}], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Education grant - Formerly SFG 505,712,000  \n59% 4  \n61% 5 UGIFT (Infrastructure) 2,626,435,317 31,592,210,516 66% 6 Microscale irrigation", "metadata": {"headings": [{"headings_0": {"content": "224,000,000", "page": 5, "level": 5}}, {"headings_1": {"content": "warrants", "page": 5, "level": 3}}], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "430,675,132 32,022,885,648 67%", "metadata": {"headings": [{"headings_0": {"content": "430,675,132 32,022,885,648 67%", "page": 5, "level": 5}}, {"headings_1": {"content": "224,000,000", "page": 5, "level": 5}}], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Water development grant (Piped 374,885,095 32,397,770,743 68% water, and Rural water and Sanitation  \ngrant)  \nsf\\}  \nTotal of the utilised warrants 32,397,770,743  \naudited \nOut of the total warrants of UGX.47,593,995,000 in the financial year 2022/2023, was on costs. I issued a detailed", "metadata": {"headings": [{"headings_0": {"content": "430,675,132 32,022,885,648 67%", "page": 5, "level": 5}}, {"headings_1": {"content": "224,000,000", "page": 5, "level": 5}}, [{"headings_0": {"content": "430,675,132 32,022,885,648 67%", "page": 5, "level": 5}}, {"headings_1": {"content": "224,000,000", "page": 5, "level": 5}}]], "page": 5, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-|-Observation", "metadata": {"headings": [{"headings_0": {"content": "-|-Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "430,675,132 32,022,885,648 67%", "page": 5, "level": 5}}], "page": 6, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation revenue \nfor N Source Approved Actual Variance effective collection o budget Collections of land fees/", "metadata": {"headings": [{"headings_0": {"content": "-|-Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "430,675,132 32,022,885,648 67%", "page": 5, "level": 5}}, [{"headings_0": {"content": "-|-Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "430,675,132 32,022,885,648 67%", "page": 5, "level": 5}}]], "page": 6, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Tax Revenues \\| 217,750,000 142,367,122 75,382,878 administrative fees\n2. Non-Tax Revenues 423,820,000 264,014,270 159,805,730 and also ensure Total  \n641,570,000 406,381,392 235,188,608 timely deduction of Local service taxes. The District under collected revenue from trading/business licenses,  \nland fees, administrative fees, local service tax, other fines and In addition, the penalties, and administrative fees as shown below and as detailed in Accounting Officer appendix 1.  \nshould formulate a Actual \\| revenue  \nIn Ss collections enhancement plan. Source Budget (UGX) UGX) Variance \u2014  \nLocal Services  \n1 Tax 148,000,000 126,283,622 21,716,378  \n2 Land fees 50,000,000 11,373,500 38,626,500  \nBusiness  \n3 Licenses 19,750,000 4,710,000 15,040,000  \nAdministrative  \nfees and  \n4 licenses 297,440,000 224,669,270 2,770,730  \nOther fines and  \n5 Penalties 87,035,000 0 87,035,000  \nMiscellaneous  \n6 Revenue 39,345,000 39,345,000 0", "metadata": {"headings": [{"headings_0": {"content": "-|-Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "430,675,132 32,022,885,648 67%", "page": 5, "level": 5}}], "page": 6, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| Total  \nRevenue 641,570,000 406,381,392 235,188,608 \nShortfalls in NTR collections at vote level resulted in aggregate revenue shortfalls at treasury level. Overall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nN Out-put Activity Purpose of Budget a o the un- Amount implemented (UGX)  \n\u2014  \nactivities  \n1 Resource Reveneue Revenue 72,770,730 Mobilization assessment assessment  \nand Budgeting and and  \nmobilisation mobilisation in  \nlower local", "metadata": {"headings": [{"headings_0": {"content": "-|-Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "430,675,132 32,022,885,648 67%", "page": 5, "level": 5}}, [{"headings_0": {"content": "-|-Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "430,675,132 32,022,885,648 67%", "page": 5, "level": 5}}], [{"headings_0": {"content": "-|-Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "430,675,132 32,022,885,648 67%", "page": 5, "level": 5}}]], "page": 6, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "governments,", "metadata": {"headings": [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], "page": 6, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "payment of  \nutilities, seas \\| 2 Land Processing Processing  \nManagement leases and leases and land \nObservation -  \nRecommendation \\|\\| -~-- \nThis was caused by delayed subletting of part of District land for Development of amarket at mutufu and the poor attitude of the people towards land transactions due to the bureaucracies involved. \nAdministrative fees;  \nThe short fall in this category was occasioned by bad weather which destroyed several crops, Roads and Bridges coupled with inadequate enforcement. \nBut going forward the Admistration of OSR has been rolled on the IRAS which will enable us have reliable data for better revenue generation and management. \nPerformance of GOU warrants  \nThe Accounting The DLG had an approved budget of UGX.48,828,445,000 to Officer should implement the various programmes, out of which UGX.47,593,995,000 engage  \nthe \nwas warranted resulting in a\\_ shortfall of UGX.1,234,450,000 relevant authorities representing 97% performance. \nand ensure that all \nbudgeted funds The performance of warrants for each of the programmes is shown in are warranted.  \nthe table below;  \nProgramme Approved Warrants (UGX) The Accounting budget(UGX) Officer should \ning bring the issue of delayed release of Industrialization  \nfunds to the \n\\| \\| attention of Development  \nMoFPED.  \nNatural Resources, 877,012,000 871,551,944  \nEnvironment \nPrivate Sector 63,011,000 57,790,758 Development \nIntegrated 1,005,191,000 909,290,967", "metadata": {"headings": [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}, [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "governments,", "page": 6, "level": 2}}, {"headings_1": {"content": "-|-Observation", "page": 6, "level": 2}}]], "page": 6, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 7, "level": 3}}, {"headings_1": {"content": "governments,", "page": 6, "level": 2}}], "page": 7, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Infrastructure \nDigital Transformation \nHuman Capital 30,409,319,000 30,071,240,091 Development  \nPublic Sector 8,988,295,000 8,352,771,705 Transformation \nCommunity 437,206,000 427,673,126 Mobilization and \nMind-set \nGovernance and 2,503,988,000 2,415,137,349 Securi \nDevelopment Plan 760,578,000 711,653,689 Implementation", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 7, "level": 3}}, {"headings_1": {"content": "governments,", "page": 6, "level": 2}}, [{"headings_0": {"content": "Transport", "page": 7, "level": 3}}, {"headings_1": {"content": "governments,", "page": 6, "level": 2}}], [{"headings_0": {"content": "Transport", "page": 7, "level": 3}}, {"headings_1": {"content": "governments,", "page": 6, "level": 2}}], [{"headings_0": {"content": "Transport", "page": 7, "level": 3}}, {"headings_1": {"content": "governments,", "page": 6, "level": 2}}], [{"headings_0": {"content": "Transport", "page": 7, "level": 3}}, {"headings_1": {"content": "governments,", "page": 6, "level": 2}}], [{"headings_0": {"content": "Transport", "page": 7, "level": 3}}, {"headings_1": {"content": "governments,", "page": 6, "level": 2}}], [{"headings_0": {"content": "Transport", "page": 7, "level": 3}}, {"headings_1": {"content": "governments,", "page": 6, "level": 2}}]], "page": 7, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 7, "level": 2}}, {"headings_1": {"content": "Transport", "page": 7, "level": 3}}], "page": 7, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "48,828,444,000 \\| 47,593,995,000 \\| 97% \nThe UGX.1,234,450,000 that was not warranted was meant for the \nNo : Observation. - Recommendation.): - \n---- \nSector  \nsalaries  \nsalary to staff Developme  \nnt \n4 Integrated 95,900,033 Maintenance Improving the Transport and road network Infrastructu  \nrehabilitation  \nre of roads  \n5 Human  \n338,078,909 Recruitment of Recruitment of Capital  \nstaff, Salary staff, Payment Developme payments of salary to nt  \nstaff  \n6 Public \\|. 635,523,295 Payment of Payment of Sector  \nsalaries  \nsalary to staff Transforma", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 7, "level": 2}}, {"headings_1": {"content": "Transport", "page": 7, "level": 3}}, [{"headings_0": {"content": "| Total", "page": 7, "level": 2}}, {"headings_1": {"content": "Transport", "page": 7, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 7, "level": 2}}, {"headings_1": {"content": "Transport", "page": 7, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 7, "level": 2}}, {"headings_1": {"content": "Transport", "page": 7, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 7, "level": 2}}, {"headings_1": {"content": "Transport", "page": 7, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 7, "level": 2}}, {"headings_1": {"content": "Transport", "page": 7, "level": 3}}]], "page": 7, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| tion", "metadata": {"headings": [{"headings_0": {"content": "| tion", "page": 8, "level": 1}}, {"headings_1": {"content": "| Total", "page": 7, "level": 2}}], "page": 8, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Community 9,532,874 Community Community Mobilization sensitisations sensitisations and Mind- on on government set government projects", "metadata": {"headings": [{"headings_0": {"content": "| tion", "page": 8, "level": 1}}, {"headings_1": {"content": "| Total", "page": 7, "level": 2}}], "page": 8, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 8, "level": 6}}, {"headings_1": {"content": "| tion", "page": 8, "level": 1}}], "page": 8, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8 Governance 88,850,651 Supervision of Supervision of and LLGs LLGs", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 8, "level": 6}}, {"headings_1": {"content": "| tion", "page": 8, "level": 1}}], "page": 8, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 8, "level": 2}}, {"headings_1": {"content": "projects", "page": 8, "level": 6}}], "page": 8, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 Developme 48,924,311 Payment of Payment of nt Plan  \nsalaries  \nsalary to staff Implement  \nr ation \n\\| Total 1,234,450,000 + \nAs a result of failure to warrant the budgeted funds, the implementation of the following activities was adversely affected;  \ne Recruitment of staff  \nFuel supply for Microscale irrigation program  \ne \ne Maintenance of roads  \ne Titling and leasing of land  \ne Payment of Salaries to some staff \nThe Accounting Officer explained that this was a result of Budget cuts  \nby MOFPED where the District management has no control.  \nPerformance of External Assistance  \nThe entity had an approved budget for external assistance of Officer should UGX.711,936,000 from the various programmes out of which engage  \nthe UGX.691,114,000 was warranted resulting in a shortfall of relevant UGX.20,822,000 representing 97% performance.  \ndevelopment", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 8, "level": 2}}, {"headings_1": {"content": "projects", "page": 8, "level": 6}}, [{"headings_0": {"content": "Security", "page": 8, "level": 2}}, {"headings_1": {"content": "projects", "page": 8, "level": 6}}], [{"headings_0": {"content": "Security", "page": 8, "level": 2}}, {"headings_1": {"content": "projects", "page": 8, "level": 6}}], [{"headings_0": {"content": "Security", "page": 8, "level": 2}}, {"headings_1": {"content": "projects", "page": 8, "level": 6}}], [{"headings_0": {"content": "Security", "page": 8, "level": 2}}, {"headings_1": {"content": "projects", "page": 8, "level": 6}}]], "page": 8, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "partners", "metadata": {"headings": [{"headings_0": {"content": "partners", "page": 8, "level": 6}}, {"headings_1": {"content": "Security", "page": 8, "level": 2}}], "page": 8, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and The performance of warrants for each of the programmes is shown in ensure that all the table below;  \nbudgeted funds \n\u2018\\| No Observation a male u Recommendation \ne HIV, TB &\\|e To cur the Malaria spread of sensitisations  \ninfectious", "metadata": {"headings": [{"headings_0": {"content": "partners", "page": 8, "level": 6}}, {"headings_1": {"content": "Security", "page": 8, "level": 2}}, [{"headings_0": {"content": "partners", "page": 8, "level": 6}}, {"headings_1": {"content": "Security", "page": 8, "level": 2}}], [{"headings_0": {"content": "partners", "page": 8, "level": 6}}, {"headings_1": {"content": "Security", "page": 8, "level": 2}}]], "page": 8, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "diseases", "metadata": {"headings": [{"headings_0": {"content": "diseases", "page": 9, "level": 3}}, {"headings_1": {"content": "partners", "page": 8, "level": 6}}], "page": 9, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "diseases", "page": 9, "level": 3}}, {"headings_1": {"content": "partners", "page": 8, "level": 6}}], "page": 9, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,822,000", "metadata": {"headings": [{"headings_0": {"content": "20,822,000", "page": 9, "level": 3}}, {"headings_1": {"content": "diseases", "page": 9, "level": 3}}], "page": 9, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As a result of failure to warrant the budgeted funds, the DLG could not implement the following; \ne Vaccination and immunisation activities \nHIV, TB & malaria sensitisations e \nThe Accounting Officer explained that the realise of funds was at the discretion of the donors. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.47,593,995,000 availed during the The", "metadata": {"headings": [{"headings_0": {"content": "20,822,000", "page": 9, "level": 3}}, {"headings_1": {"content": "diseases", "page": 9, "level": 3}}, [{"headings_0": {"content": "20,822,000", "page": 9, "level": 3}}, {"headings_1": {"content": "diseases", "page": 9, "level": 3}}], [{"headings_0": {"content": "20,822,000", "page": 9, "level": 3}}, {"headings_1": {"content": "diseases", "page": 9, "level": 3}}], [{"headings_0": {"content": "20,822,000", "page": 9, "level": 3}}, {"headings_1": {"content": "diseases", "page": 9, "level": 3}}], [{"headings_0": {"content": "20,822,000", "page": 9, "level": 3}}, {"headings_1": {"content": "diseases", "page": 9, "level": 3}}], [{"headings_0": {"content": "20,822,000", "page": 9, "level": 3}}, {"headings_1": {"content": "diseases", "page": 9, "level": 3}}]], "page": 9, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "20,822,000", "page": 9, "level": 3}}], "page": 9, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "year, UGX.45,127,098,145 was utilized by the entity resulting in un- Officer  \nshould \nutilized warrants of UGX.2,466,896,855 representing utilization of 95% follow up the as shown in the table below;  \nmatter with \nProgramme Warrants Utilised warrants % MOFPED on the re- utilisatio voting of the un- n utilized funds to 3,776,885,371 2,285,818,621 61% ensure that the Industrialization  \ncontractors for the \\|  \ncompletion of the Development  \nconstruction of Natural Resources, 871,551,944 871,262,729 99%  \nEnvironment Bugitimwa Seed Private Sector 57,790,758 57,284,919 99% School and Development payment of Integrated 909,290,967 909,011,860 99% salaries and Transport deductions are Infrastructure  \nsourced for service Digital - - \\| delivery. Going Transformation  \nforward  \nthe Human Capital 30,071,240,091 29,388,812,981 98%  \nAccounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "20,822,000", "page": 9, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "20,822,000", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "20,822,000", "page": 9, "level": 3}}]], "page": 9, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}], "page": 9, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public Sector 8,352,771,705 8,082,971,380 97% should always Transformation process monthly Community 427,673,126 423,729,178 99% deductions with Mobilization and \nsalaries to ensure \nMindset timely remittance Governance and 2,415,137,349 2,397,225,258 99% of statutory Securi  \nobligations. Development Plan 711,653,689 710,981,219 99%", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}, [{"headings_0": {"content": "Development", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}], [{"headings_0": {"content": "Development", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}]], "page": 9, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], "page": 9, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \\| 47,593,995,000 \\| 45,127,098,145 95% The Accounting Officer should \nbring the the issue \nObservation  \nReccmmendation demonstar  \nation sites \n2 Natural 289,215 Non- Interdiction of", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}]], "page": 9, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Resources,", "metadata": {"headings": [{"headings_0": {"content": "Resources,", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 9, "level": 3}}], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "payment of some staff in the Environment, staff salary department Climate  \nChange, land \\| and Water  \n3 Private Sector 505,839 Non- Late payment of Development payment of salary", "metadata": {"headings": [{"headings_0": {"content": "Resources,", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 9, "level": 3}}], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "salary", "metadata": {"headings": [{"headings_0": {"content": "salary", "page": 10, "level": 9}}, {"headings_1": {"content": "Resources,", "page": 10, "level": 3}}], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "deductions \n2", "metadata": {"headings": [{"headings_0": {"content": "salary", "page": 10, "level": 9}}, {"headings_1": {"content": "Resources,", "page": 10, "level": 3}}, [{"headings_0": {"content": "salary", "page": 10, "level": 9}}, {"headings_1": {"content": "Resources,", "page": 10, "level": 3}}]], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "deductions", "metadata": {"headings": [{"headings_0": {"content": "deductions", "page": 10, "level": 3}}, {"headings_1": {"content": "salary", "page": 10, "level": 9}}], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated 279,107 Manual Budget cuts Transport  \nmaintenan  \nInfrastructure  \nce/", "metadata": {"headings": [{"headings_0": {"content": "deductions", "page": 10, "level": 3}}, {"headings_1": {"content": "salary", "page": 10, "level": 9}}], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rehabilitati", "metadata": {"headings": [{"headings_0": {"content": "rehabilitati", "page": 10, "level": 3}}, {"headings_1": {"content": "deductions", "page": 10, "level": 3}}], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "=  \non of roads  \n5 Human Capital 682,427,110 Non- Delays in Development recruitment recruitment of staff approval process, late release of funds 6 Public Sector 269,800,325 Support to Delayed Transformation PDM submission of SACCOs to required  \naccess PRF documents by", "metadata": {"headings": [{"headings_0": {"content": "rehabilitati", "page": 10, "level": 3}}, {"headings_1": {"content": "deductions", "page": 10, "level": 3}}], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ii the SACCOs", "metadata": {"headings": [{"headings_0": {"content": "ii the SACCOs", "page": 10, "level": 5}}, {"headings_1": {"content": "rehabilitati", "page": 10, "level": 3}}], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Community 3,943,948 Non- Delays in release Mobilization and \npayment of of funds from Mindset salary/salary \u201aMoFPED deductions  \n8 Governance 17,912,091 Non- \\| in release and Security \npayment of of funds from salary/salary ,MoFPED deductions  \n9 Development 672,470 Non- Delays in release Plan \npayment of of funds from Total Implementation salary \\*MOFPED =f", "metadata": {"headings": [{"headings_0": {"content": "ii the SACCOs", "page": 10, "level": 5}}, {"headings_1": {"content": "rehabilitati", "page": 10, "level": 3}}, [{"headings_0": {"content": "ii the SACCOs", "page": 10, "level": 5}}, {"headings_1": {"content": "rehabilitati", "page": 10, "level": 3}}], [{"headings_0": {"content": "ii the SACCOs", "page": 10, "level": 5}}, {"headings_1": {"content": "rehabilitati", "page": 10, "level": 3}}], [{"headings_0": {"content": "ii the SACCOs", "page": 10, "level": 5}}, {"headings_1": {"content": "rehabilitati", "page": 10, "level": 3}}]], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,466,896,855", "metadata": {"headings": [{"headings_0": {"content": "2,466,896,855", "page": 10, "level": 3}}, {"headings_1": {"content": "ii the SACCOs", "page": 10, "level": 5}}], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAs a result of failure to utilise warrants;  \nSupply of irrigation equipments to farmers  \nInstallation of irrigation equipment at demonstration sites Payment for fuel supply under microscale irrigation, payment of NSSF for community based facilitators and salary deductions were partially done.  \nSalary payments and deductions were not remitted to the respective institutions  \nBugitimwa Seed Secondary School construction was incomplete", "metadata": {"headings": [{"headings_0": {"content": "2,466,896,855", "page": 10, "level": 3}}, {"headings_1": {"content": "ii the SACCOs", "page": 10, "level": 5}}, [{"headings_0": {"content": "2,466,896,855", "page": 10, "level": 3}}, {"headings_1": {"content": "ii the SACCOs", "page": 10, "level": 5}}]], "page": 10, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Observation Rermmendation \\| 1.5  \nLack of appropriate performance indicators and targets in the  \nwork plans  \nRegulation 11 (2) b of the Public Finance Management Regulations, The Accounting 2016 states that the work plan of a vote shall indicate the key Officer should seek performance indicators to be used to gauge the outputs.  \nguidance from MOFPED on the Part A of the performance contract for Accounting Officers outlines the selection  \nof core performance requirements against which their performance should appropriate  \nbe assessed in regard to achievement of planned results. This requires performance  \nthe Accounting Officer to be assessed on the extent to which annual indicators  \nand key performance indicators and targets are achieved for key projects targets to avoid and/or programs.", "metadata": {"headings": [{"headings_0": {"content": "2,466,896,855", "page": 10, "level": 3}}, {"headings_1": {"content": "ii the SACCOs", "page": 10, "level": 5}}], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "such omissions", "metadata": {"headings": [{"headings_0": {"content": "such omissions", "page": 11, "level": 3}}, {"headings_1": {"content": "2,466,896,855", "page": 10, "level": 3}}], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "during planning I reviewed the approved work plan and sampled twenty-two (22) and budgeting. outputs with a total of twenty-three (23) activities. I noted the  \nfollowing;  \noe Sixteen (16) outputs with sixteen (16) activities had clear  \nperformance indicators and targets.  \ne Six (6) outputs did not have clear performance indicators  \nand targets as summarized in the table and detailed in  \nappendix 1. \nTable showing performance indicators and targets  \nCategory of No. of No of No. of No of % outputs outputs activitie Activities activities Quant sampled s in the with clear without  \nificati outputs performan clear  \non of \nce", "metadata": {"headings": [{"headings_0": {"content": "such omissions", "page": 11, "level": 3}}, {"headings_1": {"content": "2,466,896,855", "page": 10, "level": 3}}, [{"headings_0": {"content": "such omissions", "page": 11, "level": 3}}, {"headings_1": {"content": "2,466,896,855", "page": 10, "level": 3}}], [{"headings_0": {"content": "such omissions", "page": 11, "level": 3}}, {"headings_1": {"content": "2,466,896,855", "page": 10, "level": 3}}]], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performan", "metadata": {"headings": [{"headings_0": {"content": "performan", "page": 11, "level": 3}}, {"headings_1": {"content": "such omissions", "page": 11, "level": 3}}], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "indicators ce  \nand  \nindicators targets \nand targets Fully", "metadata": {"headings": [{"headings_0": {"content": "performan", "page": 11, "level": 3}}, {"headings_1": {"content": "such omissions", "page": 11, "level": 3}}, [{"headings_0": {"content": "performan", "page": 11, "level": 3}}, {"headings_1": {"content": "such omissions", "page": 11, "level": 3}}]], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 11, "level": 3}}, {"headings_1": {"content": "performan", "page": 11, "level": 3}}], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "outputs Outputs not", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 11, "level": 3}}, {"headings_1": {"content": "performan", "page": 11, "level": 3}}], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fully", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 11, "level": 3}}, {"headings_1": {"content": "quantified", "page": 11, "level": 3}}], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 11, "level": 3}}, {"headings_1": {"content": "fully", "page": 11, "level": 3}}], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed that in cases where outputs were not quantified at all, management reported performance in a generic manner such as;  \nStaff salaries paid, SAACOS formulated and registered, community e \ntrainings and sensitizations done  \ne PDM activities coordinated, allowances paid, travel inland", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 11, "level": 3}}, {"headings_1": {"content": "fully", "page": 11, "level": 3}}, [{"headings_0": {"content": "quantified", "page": 11, "level": 3}}, {"headings_1": {"content": "fully", "page": 11, "level": 3}}]], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "facilitated, utility bills (water and electricity) paid, vehicle", "metadata": {"headings": [{"headings_0": {"content": "facilitated, utility bills (water and electricity) paid, vehicle", "page": 11, "level": 6}}, {"headings_1": {"content": "quantified", "page": 11, "level": 3}}], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "maintained, stationery procured, office welfare procured, \nNo .\\| Observation \u201c  \nReccemmendation activities worth UGX.18.3Bn and noted that;  \nliaise with MOFPED e Thirteen (13) outputs with thirteen (13) activities and expenditure to ensure that worth UGX.16.8Bn were fully implemented.  \nsupplementary  \ne Two (2) outputs with two (2) activities worth UGX.0.94Bn were  \nfunding is available partially implemented.  \non time to e One (1) output with one (1) activity and expenditure worth implement all the UGX.0.44n was not implemented.  \nplanned", "metadata": {"headings": [{"headings_0": {"content": "facilitated, utility bills (water and electricity) paid, vehicle", "page": 11, "level": 6}}, {"headings_1": {"content": "quantified", "page": 11, "level": 3}}, [{"headings_0": {"content": "facilitated, utility bills (water and electricity) paid, vehicle", "page": 11, "level": 6}}, {"headings_1": {"content": "quantified", "page": 11, "level": 3}}]], "page": 11, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "activities.", "metadata": {"headings": [{"headings_0": {"content": "activities.", "page": 12, "level": 2}}, {"headings_1": {"content": "facilitated, utility bills (water and electricity) paid, vehicle", "page": 11, "level": 6}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing performance indicators and targets  \nThe Accounting Category of No.of No\\_ of No.of No of No of Expen Officer should", "metadata": {"headings": [{"headings_0": {"content": "activities.", "page": 12, "level": 2}}, {"headings_1": {"content": "facilitated, utility bills (water and electricity) paid, vehicle", "page": 11, "level": 6}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "outputs", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 12, "level": 3}}, {"headings_1": {"content": "activities.", "page": 12, "level": 2}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "outp activiti Activiti activities activi diture ensure that all non uts es in\\| es fully partially ties Amoun and partially asses the imple impleme not t (Bn) implemented  \nsed output mente nted impl  \ns d emen activities are ted prioritized in the Fully 13 13 13 0 0 16.8 subsequent implemented financial year.", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 12, "level": 3}}, {"headings_1": {"content": "activities.", "page": 12, "level": 2}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "outputs", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 3}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Partially 2 \\| 2 0 2 0 0.94", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 3}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented outputs", "metadata": {"headings": [{"headings_0": {"content": "implemented outputs", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 3}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not 1 1 0 0 1 0.44", "metadata": {"headings": [{"headings_0": {"content": "implemented outputs", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 3}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 12, "level": 3}}, {"headings_1": {"content": "implemented outputs", "page": 12, "level": 3}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "outputs", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 12, "level": 2}}, {"headings_1": {"content": "implemented", "page": 12, "level": 3}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total 16 16 13 2 1 18.18 \nPartial implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 12, "level": 2}}, {"headings_1": {"content": "implemented", "page": 12, "level": 3}}, [{"headings_0": {"content": "outputs", "page": 12, "level": 2}}, {"headings_1": {"content": "implemented", "page": 12, "level": 3}}]], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "example, the District partially implemented the following planned", "metadata": {"headings": [{"headings_0": {"content": "example, the District partially implemented the following planned", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 2}}], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "activities.  \ne Construction of Bugitimwa Seed Secondary School e Establishment of demonstration firms  \ne Roads rehabilitation under URF  \nMonitoring and supervision of UGIFT projects  \ne \nRefer to Appendix 2 (a, b, c & d) for details. \nThe Accounting Officer explained that Partial implementation of construction of Bugitmwa seed secondary school was attributed to lost contract execution time of 6months when the district was waiting a no objection from the ministry of education before construct signing. Under performance under URF roads rehabilitation was due to budget cut from 0.8bn to 0.49bn. \n\\| \n1.7  \nDelivery of Services from Implemented Activities \n+) Ne Programme Activity Focu Total Summary of Audit -M\u00e4nageme - o \ndetails s expendit findings conclusion nt area ure (Time, Response (UGX) Quality,  \nQuantity,", "metadata": {"headings": [{"headings_0": {"content": "example, the District partially implemented the following planned", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 2}}, [{"headings_0": {"content": "example, the District partially implemented the following planned", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 2}}], [{"headings_0": {"content": "example, the District partially implemented the following planned", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 2}}], [{"headings_0": {"content": "example, the District partially implemented the following planned", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 2}}], [{"headings_0": {"content": "example, the District partially implemented the following planned", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 2}}], [{"headings_0": {"content": "example, the District partially implemented the following planned", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 2}}], [{"headings_0": {"content": "example, the District partially implemented the following planned", "page": 12, "level": 3}}, {"headings_1": {"content": "outputs", "page": 12, "level": 2}}]], "page": 12, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u Cost and", "metadata": {"headings": [{"headings_0": {"content": "u Cost and", "page": 13, "level": 3}}, {"headings_1": {"content": "example, the District partially implemented the following planned", "page": 12, "level": 3}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Functionalit", "metadata": {"headings": [{"headings_0": {"content": "u Cost and", "page": 13, "level": 3}}, {"headings_1": {"content": "example, the District partially implemented the following planned", "page": 12, "level": 3}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "y)", "metadata": {"headings": [{"headings_0": {"content": "y)", "page": 13, "level": 5}}, {"headings_1": {"content": "u Cost and", "page": 13, "level": 3}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. Integrated Mechanized URF 8,000,000 At the time There was Mechanized Transport maintenance  \nof inspection timely maintenance Infrastructure of 2.0km km  \n24th completion of Patto- and Services of Patto-  \nNovember of works, Kaduwa road Kaduwa  \n2023, works which was 6 kms road  \nwere", "metadata": {"headings": [{"headings_0": {"content": "y)", "page": 13, "level": 5}}, {"headings_1": {"content": "u Cost and", "page": 13, "level": 3}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nresulted in not 2 km, complete but timely see attached there was service copy of absence of delivery. quarter 4", "metadata": {"headings": [{"headings_0": {"content": "y)", "page": 13, "level": 5}}, {"headings_1": {"content": "u Cost and", "page": 13, "level": 3}}, [{"headings_0": {"content": "y)", "page": 13, "level": 5}}, {"headings_1": {"content": "u Cost and", "page": 13, "level": 3}}]], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "water", "metadata": {"headings": [{"headings_0": {"content": "water", "page": 13, "level": 3}}, {"headings_1": {"content": "y)", "page": 13, "level": 5}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "report", "metadata": {"headings": [{"headings_0": {"content": "report", "page": 13, "level": 6}}, {"headings_1": {"content": "water", "page": 13, "level": 3}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "channels/pat  \nannual  \nhways on reporting the sides of tables. the road. Annex 1. This may The over lead to water", "metadata": {"headings": [{"headings_0": {"content": "report", "page": 13, "level": 6}}, {"headings_1": {"content": "water", "page": 13, "level": 3}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "grown grass", "metadata": {"headings": [{"headings_0": {"content": "grown grass", "page": 13, "level": 3}}, {"headings_1": {"content": "report", "page": 13, "level": 6}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "logging in  \nwas due to the road lack routine hence", "metadata": {"headings": [{"headings_0": {"content": "grown grass", "page": 13, "level": 3}}, {"headings_1": {"content": "report", "page": 13, "level": 6}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "maintenance", "metadata": {"headings": [{"headings_0": {"content": "maintenance", "page": 13, "level": 3}}, {"headings_1": {"content": "grown grass", "page": 13, "level": 3}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "causing by road potholes to gangs. This develop.  \nwas due to However, a inadequate large section release of of the road  \nfunds by was well URF. Only graveled and 10,000,000 motorable. was released The drainage \nfor Ql yet channels the monthly were not bill was opened.", "metadata": {"headings": [{"headings_0": {"content": "maintenance", "page": 13, "level": 3}}, {"headings_1": {"content": "grown grass", "page": 13, "level": 3}}, [{"headings_0": {"content": "maintenance", "page": 13, "level": 3}}, {"headings_1": {"content": "grown grass", "page": 13, "level": 3}}]], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "22,000,000", "metadata": {"headings": [{"headings_0": {"content": "22,000,000", "page": 13, "level": 3}}, {"headings_1": {"content": "maintenance", "page": 13, "level": 3}}], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "See annex 1 of quarterly release. Periodic URF 18,222,00 At the time There was We maintenance 0 of inspection timely appreciate of 1.6km 24th completion and we Bukimali-  \nNovember of works, maintain the \nN Programme Activity-- \u00absole Focu: Total Summary- of, Audit Manageme details s expendit findings conclusion nt  \narea ure (Time, Response (UGX) Quality,  \nQuantity,  \nCost and  \nFunctionalit  \n\u2014  \n\u2014  \nusers  \nespecially  \npedestrians.  \nblocks  \nrunning  \nwater down  \nthe trenches  \nand causes  \nsilting. There  \nwas also", "metadata": {"headings": [{"headings_0": {"content": "22,000,000", "page": 13, "level": 3}}, {"headings_1": {"content": "maintenance", "page": 13, "level": 3}}, [{"headings_0": {"content": "22,000,000", "page": 13, "level": 3}}, {"headings_1": {"content": "maintenance", "page": 13, "level": 3}}]], "page": 13, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "grass", "metadata": {"headings": [{"headings_0": {"content": "grass", "page": 14, "level": 3}}, {"headings_1": {"content": "22,000,000", "page": 13, "level": 3}}], "page": 14, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "overgrowth on the road sides. The drainage channels  \nwere not", "metadata": {"headings": [{"headings_0": {"content": "grass", "page": 14, "level": 3}}, {"headings_1": {"content": "22,000,000", "page": 13, "level": 3}}], "page": 14, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "opened.", "metadata": {"headings": [{"headings_0": {"content": "opened.", "page": 14, "level": 2}}, {"headings_1": {"content": "grass", "page": 14, "level": 3}}], "page": 14, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Routine  \n2,766,000 At the time The quality At the time manual  \nof inspection of the road of audit maintenance  \n24th was not manual road of  \nNovember satisfactory gangs had", "metadata": {"headings": [{"headings_0": {"content": "opened.", "page": 14, "level": 2}}, {"headings_1": {"content": "grass", "page": 14, "level": 3}}], "page": 14, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nakiwonde-", "metadata": {"headings": [{"headings_0": {"content": "Nakiwonde-", "page": 14, "level": 2}}, {"headings_1": {"content": "opened.", "page": 14, "level": 2}}], "page": 14, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2023, and this not been Bugitimwa  \ndrainage inconvenie deployed on Road.  \nchannels/tre nces road our roads to nches were users. It carry out silted and needs routine had over rehabilitati maintenance grown grass on. There activities, as because of was timely of now their inadequate completion contract has manual of the road renewed. maintenance works but See annex 1. Running the road  \nwater had needs to  \nformed  \nbe  \ngullies  \nrehabilitate  \nbeneath the d.  \ndrainage \ndelivery indicators. The table-below shows a summary of my key observations; details are provided in Section 5.0 of this report and in appendix 3.  \nProgram Activity Focus Total Summary Audit Managem me details area expenditure of findings conclusion ent (UGX) (Time, Response Quality,  \nQuantity,  \nCost and  \nFunctional \nAgro- Supply, Micro scale 430,675,132 At the time The The hybrid industrializ delivery and irrigation  \nation installation of", "metadata": {"headings": [{"headings_0": {"content": "Nakiwonde-", "page": 14, "level": 2}}, {"headings_1": {"content": "opened.", "page": 14, "level": 2}}, [{"headings_0": {"content": "Nakiwonde-", "page": 14, "level": 2}}, {"headings_1": {"content": "opened.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Nakiwonde-", "page": 14, "level": 2}}, {"headings_1": {"content": "opened.", "page": 14, "level": 2}}]], "page": 14, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 15, "level": 3}}, {"headings_1": {"content": "Nakiwonde-", "page": 14, "level": 2}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "equipment", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 15, "level": 9}}, {"headings_1": {"content": "irrigation", "page": 15, "level": 3}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "134 farmers who were", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 15, "level": 9}}, {"headings_1": {"content": "irrigation", "page": 15, "level": 3}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "approved", "metadata": {"headings": [{"headings_0": {"content": "approved", "page": 15, "level": 9}}, {"headings_1": {"content": "equipment", "page": 15, "level": 9}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of microscale procureme inspection irrigation nt process 24th programme and lack of November seems to cofounding 2023, none have failed by farmers of the 134 in the caused the farmers had District. funds not and their received to be supplier data  \nirrigation There is spent. reports were  \nequipment. need to  \nprepared in  \nHowever, complete the  \nFY 2021- UGX.430,67 procurement", "metadata": {"headings": [{"headings_0": {"content": "approved", "page": 15, "level": 9}}, {"headings_1": {"content": "equipment", "page": 15, "level": 9}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022. 5,132 was proces to spent on ensure complement Supply,  \nary activities delivery and like", "metadata": {"headings": [{"headings_0": {"content": "approved", "page": 15, "level": 9}}, {"headings_1": {"content": "equipment", "page": 15, "level": 9}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "installation", "metadata": {"headings": [{"headings_0": {"content": "installation", "page": 15, "level": 3}}, {"headings_1": {"content": "approved", "page": 15, "level": 9}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mobilization of irrigation", "metadata": {"headings": [{"headings_0": {"content": "installation", "page": 15, "level": 3}}, {"headings_1": {"content": "approved", "page": 15, "level": 9}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "equipment.", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 15, "level": 3}}, {"headings_1": {"content": "installation", "page": 15, "level": 3}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "awareness,  \nfarm visits, There was demonstrati delay in ons and implementati farm field on of the schools", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 15, "level": 3}}, {"headings_1": {"content": "installation", "page": 15, "level": 3}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "activity", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 15, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 15, "level": 3}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "were carried which out. There adversely were \naffected instances of service poor", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 15, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 15, "level": 3}}, [{"headings_0": {"content": "activity", "page": 15, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 15, "level": 3}}]], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "activity", "page": 15, "level": 3}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "storage of solar panels and", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "activity", "page": 15, "level": 3}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "generators", "metadata": {"headings": [{"headings_0": {"content": "generators", "page": 15, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 15, "level": 2}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at \nthe Demonstrati on sites.", "metadata": {"headings": [{"headings_0": {"content": "generators", "page": 15, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 15, "level": 2}}, [{"headings_0": {"content": "generators", "page": 15, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 15, "level": 2}}]], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Natural Construction Water 18,920,048 At the time The existing Advice to Resources, and Developme of water tap dig the Environme extension of nt Grant  \nnt, Climate Nalutaso GFS (Piped", "metadata": {"headings": [{"headings_0": {"content": "generators", "page": 15, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 15, "level": 2}}], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "inspection connections soak pit is 24th should be noted for \nwo\u00dfeuey asuodsay  \nJOM sey 0\\} ou\\} \u2018auop \u2018uonppe ayl Aq PISIP pue \n[", "metadata": {"headings": [{"headings_0": {"content": "generators", "page": 15, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 15, "level": 2}}, [{"headings_0": {"content": "generators", "page": 15, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 15, "level": 2}}], [{"headings_0": {"content": "generators", "page": 15, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 15, "level": 2}}]], "page": 15, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SUL SyJOM Aep S>10M uno Ajyjuow sBuneaow 3JUOP MalAal \"ss31bo1d sy1oda\u0131 sbunjeaw *\u2018peysene *@", "metadata": {"headings": [{"headings_0": {"content": "SUL SyJOM Aep S>10M uno Ajyjuow sBuneaow 3JUOP MalAal \"ss31bo1d sy1oda\u0131 sbunjeaw *\u2018peysene *@", "page": 16, "level": 1}}, {"headings_1": {"content": "generators", "page": 15, "level": 3}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "padojdwa uoisialadns uolsiAJadns Bul1a3UlBUD 0) au) jo uawjulodde ays pue", "metadata": {"headings": [{"headings_0": {"content": "padojdwa uoisialadns uolsiAJadns Bul1a3UlBUD 0) au) jo uawjulodde ays pue", "page": 16, "level": 1}}, {"headings_1": {"content": "SUL SyJOM Aep S>10M uno Ajyjuow sBuneaow 3JUOP MalAal \"ss31bo1d sy1oda\u0131 sbunjeaw *\u2018peysene *@", "page": 16, "level": 1}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "us", "metadata": {"headings": [{"headings_0": {"content": "us", "page": 16, "level": 5}}, {"headings_1": {"content": "padojdwa uoisialadns uolsiAJadns Bul1a3UlBUD 0) au) jo uawjulodde ays pue", "page": 16, "level": 1}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uaaq 10) Aep jo Buleq UI Jo SJOM sy yyeys ays ale Sylom Adoy Sys xouuy \n4 \nuolsnjpuos BIE si 10,", "metadata": {"headings": [{"headings_0": {"content": "us", "page": 16, "level": 5}}, {"headings_1": {"content": "padojdwa uoisialadns uolsiAJadns Bul1a3UlBUD 0) au) jo uawjulodde ays pue", "page": 16, "level": 1}}, [{"headings_0": {"content": "us", "page": 16, "level": 5}}, {"headings_1": {"content": "padojdwa uoisialadns uolsiAJadns Bul1a3UlBUD 0) au) jo uawjulodde ays pue", "page": 16, "level": 1}}], [{"headings_0": {"content": "us", "page": 16, "level": 5}}, {"headings_1": {"content": "padojdwa uoisialadns uolsiAJadns Bul1a3UlBUD 0) au) jo uawjulodde ays pue", "page": 16, "level": 1}}]], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Apny\u2019)", "metadata": {"headings": [{"headings_0": {"content": "Apny\u2019)", "page": 16, "level": 3}}, {"headings_1": {"content": "us", "page": 16, "level": 5}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Syom \u201cBuloBbuo SUL peou So BuloyUuowW pue \u201cwolswuadns", "metadata": {"headings": [{"headings_0": {"content": "Syom \u201cBuloBbuo SUL peou So BuloyUuowW pue \u201cwolswuadns", "page": 16, "level": 3}}, {"headings_1": {"content": "Apny\u2019)", "page": 16, "level": 3}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Arewwns sbuipuy \u2018AQuend pue Jeuonouny puawwo9a4 ayy 'sauljap\u0131nB sun! SPIEMUMOP YSL Sy] sao1\u0131nbsow psa\u0131q ay\\}  \n\\| \n\u2018Ou \u2018Auend Aq VSYMNA \u2018JONIMOH \\*sayoua.\\} SI Sn\u0131seied snonoajul Saseasip uonoadsul J9qUISAON \naI] 0] Buipunouuns SNIUNWIWOI de\\} sem BWI\\} uomaNn.AsU0o9 318m oydn aaa] \u2018auop pue aJaM \u2018Aem ey\\} Jo pue\\|", "metadata": {"headings": [{"headings_0": {"content": "Syom \u201cBuloBbuo SUL peou So BuloyUuowW pue \u201cwolswuadns", "page": 16, "level": 3}}, {"headings_1": {"content": "Apny\u2019)", "page": 16, "level": 3}}, [{"headings_0": {"content": "Syom \u201cBuloBbuo SUL peou So BuloyUuowW pue \u201cwolswuadns", "page": 16, "level": 3}}, {"headings_1": {"content": "Apny\u2019)", "page": 16, "level": 3}}], [{"headings_0": {"content": "Syom \u201cBuloBbuo SUL peou So BuloyUuowW pue \u201cwolswuadns", "page": 16, "level": 3}}, {"headings_1": {"content": "Apny\u2019)", "page": 16, "level": 3}}]], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sop (Ay", "metadata": {"headings": [{"headings_0": {"content": "sop (Ay", "page": 16, "level": 2}}, {"headings_1": {"content": "Syom \u201cBuloBbuo SUL peou So BuloyUuowW pue \u201cwolswuadns", "page": 16, "level": 3}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4a\\}eM Buoje SOUL jeu) syasul Aew Buoje Jajem pebbo\\| youd\\} aauey sasneo Buejew oul Jajem 90/N0S \u201cpaduay aU)", "metadata": {"headings": [{"headings_0": {"content": "sop (Ay", "page": 16, "level": 2}}, {"headings_1": {"content": "Syom \u201cBuloBbuo SUL peou So BuloyUuowW pue \u201cwolswuadns", "page": 16, "level": 3}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2018\u20ac@07 syuom \"Bulo\u00dfuo Buyyjem AoLlaJuI Jeusa}xa SYJOM Japun 0} uleula] \u2018adeos Bunjejsui Bumuieyau sBulpying Bulyoyid Pinous Saplspnu", "metadata": {"headings": [{"headings_0": {"content": "\u2018\u20ac@07 syuom \"Bulo\u00dfuo Buyyjem AoLlaJuI Jeusa}xa SYJOM Japun 0} uleula] \u2018adeos Bunjejsui Bumuieyau sBulpying Bulyoyid Pinous Saplspnu", "page": 16, "level": 3}}, {"headings_1": {"content": "sop (Ay", "page": 16, "level": 2}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Buoje auo\\}s sq pasapisuod Jusaald \njo ) pa", "metadata": {"headings": [{"headings_0": {"content": "\u2018\u20ac@07 syuom \"Bulo\u00dfuo Buyyjem AoLlaJuI Jeusa}xa SYJOM Japun 0} uleula] \u2018adeos Bunjejsui Bumuieyau sBulpying Bulyoyid Pinous Saplspnu", "page": 16, "level": 3}}, {"headings_1": {"content": "sop (Ay", "page": 16, "level": 2}}, [{"headings_0": {"content": "\u2018\u20ac@07 syuom \"Bulo\u00dfuo Buyyjem AoLlaJuI Jeusa}xa SYJOM Japun 0} uleula] \u2018adeos Bunjejsui Bumuieyau sBulpying Bulyoyid Pinous Saplspnu", "page": 16, 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5}}, {"headings_1": {"content": "\u2018\u20ac@07 syuom \"Bulo\u00dfuo Buyyjem AoLlaJuI Jeusa}xa SYJOM Japun 0} uleula] \u2018adeos Bunjejsui Bumuieyau sBulpying Bulyoyid Pinous Saplspnu", "page": 16, "level": 3}}, [{"headings_0": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}, {"headings_1": {"content": "\u2018\u20ac@07 syuom \"Bulo\u00dfuo Buyyjem AoLlaJuI Jeusa}xa SYJOM Japun 0} uleula] \u2018adeos Bunjejsui Bumuieyau sBulpying Bulyoyid Pinous Saplspnu", "page": 16, "level": 3}}], [{"headings_0": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}, {"headings_1": {"content": "\u2018\u20ac@07 syuom \"Bulo\u00dfuo Buyyjem AoLlaJuI Jeusa}xa SYJOM Japun 0} uleula] \u2018adeos Bunjejsui Bumuieyau sBulpying Bulyoyid Pinous Saplspnu", "page": 16, "level": 3}}], [{"headings_0": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}, {"headings_1": {"content": "\u2018\u20ac@07 syuom \"Bulo\u00dfuo Buyyjem AoLlaJuI Jeusa}xa SYJOM Japun 0} uleula] \u2018adeos Bunjejsui Bumuieyau sBulpying Bulyoyid Pinous Saplspnu", "page": 16, "level": 3}}], [{"headings_0": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}, {"headings_1": {"content": "\u2018\u20ac@07 syuom \"Bulo\u00dfuo Buyyjem AoLlaJuI Jeusa}xa SYJOM Japun 0} uleula] \u2018adeos Bunjejsui Bumuieyau sBulpying Bulyoyid Pinous Saplspnu", "page": 16, "level": 3}}]], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "metadata": {"headings": [{"headings_0": {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "page": 16, "level": 1}}, {"headings_1": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Alepuosas T \u2019sieuenb WOOJSSe\\|D one.jsiuupe \njo peas JOOUDS paul] \u2019sunge] \u201ees pue \u2019y901q \u201cyey (ey I \n\\|\u00bb \nu \nwe\u0131\u00dfosd ow uvewunH jeqided awdojarap qu", "metadata": {"headings": [{"headings_0": {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "page": 16, "level": 1}}, {"headings_1": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}, [{"headings_0": {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "page": 16, "level": 1}}, {"headings_1": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}], [{"headings_0": {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "page": 16, "level": 1}}, {"headings_1": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}], [{"headings_0": {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "page": 16, "level": 1}}, {"headings_1": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}], [{"headings_0": {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "page": 16, "level": 1}}, {"headings_1": {"content": "Sy wbZ INS weagq Sem ana dass s\u0131jem", "page": 16, "level": 5}}]], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|\u2018on", "metadata": {"headings": [{"headings_0": {"content": "|\u2018on", "page": 16, "level": 5}}, {"headings_1": {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "page": 16, "level": 1}}], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T \u20ac \n77 \nwo\u00dfeuey asuodsay", "metadata": {"headings": [{"headings_0": {"content": "|\u2018on", "page": 16, "level": 5}}, {"headings_1": {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "page": 16, "level": 1}}, [{"headings_0": {"content": "|\u2018on", "page": 16, "level": 5}}, {"headings_1": {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "page": 16, "level": 1}}], [{"headings_0": {"content": "|\u2018on", "page": 16, "level": 5}}, {"headings_1": {"content": "LONDNNSUO) emunibng aseud a0ue}s-7) yd Jo) 7 \u20ac asodAndiynw", "page": 16, "level": 1}}]], "page": 16, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= JO sey 0} uoisiMiedns au} \u2018auop \u2018UOMIPpe uolsi/uedns au} Aq P\u0131as\u0131p Bunsaulbua pue", "metadata": {"headings": [{"headings_0": {"content": "= JO sey 0} uoisiMiedns au} \u2018auop \u2018UOMIPpe uolsi/uedns au} Aq P\u0131as\u0131p Bunsaulbua pue", "page": 17, "level": 3}}, {"headings_1": {"content": "|\u2018on", "page": 16, "level": 5}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ylop padgidwa Aep", "metadata": {"headings": [{"headings_0": {"content": "= JO sey 0} uoisiMiedns au} \u2018auop \u2018UOMIPpe uolsi/uedns au} Aq P\u0131as\u0131p Bunsaulbua pue", "page": 17, "level": 3}}, {"headings_1": {"content": "|\u2018on", "page": 16, "level": 5}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A\u0131yyuow sBuneaw aUOp \u201cssaiBo.d sbuNssw *\u2018payoeye uejd SwNuesWu 40}9\u20ac1]U0D adojsyaeq", "metadata": {"headings": [{"headings_0": {"content": "A\u0131yyuow sBuneaw aUOp \u201cssaiBo.d sbuNssw *\u2018payoeye uejd SwNuesWu 40}9\u20ac1]U0D adojsyaeq", "page": 17, "level": 1}}, {"headings_1": {"content": "= JO sey 0} uoisiMiedns au} \u2018auop \u2018UOMIPpe uolsi/uedns au} Aq P\u0131as\u0131p Bunsaulbua pue", "page": 17, "level": 3}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0} ay} jo uatwjulodde aus pue PUISIP 40, qusuodwos \u201ceA au} Bulop aonpal au} ajbue \u2018asodai 49}2M 0} 40 pue jo 0} au} ur", "metadata": {"headings": [{"headings_0": {"content": "0} ay} jo uatwjulodde aus pue PUISIP 40, qusuodwos \u201ceA au} Bulop aonpal au} ajbue \u2018asodai 49}2M 0} 40 pue jo 0} au} ur", "page": 17, "level": 2}}, {"headings_1": {"content": "A\u0131yyuow sBuneaw aUOp \u201cssaiBo.d sbuNssw *\u2018payoeye uejd SwNuesWu 40}9\u20ac1]U0D adojsyaeq", "page": 17, "level": 1}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ayL uaoq Joj Aep jo SYIoM Bulaq UT jo sy.lom ayy yejs als ae SOM Ado) 4 als SUL jjIm SIU\\} Bulag ul Su S\\| 0\\} uo adojs jo yp\\}ed sSUIBIP apes wlo]s Ja\\}emM", "metadata": {"headings": [{"headings_0": {"content": "0} ay} 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{"headings": [{"headings_0": {"content": "syJOM aulynos Malnal syoda\u0131 6umnd Bunueid 2 punod", "page": 17, "level": 3}}, {"headings_1": {"content": "0} ay} jo uatwjulodde aus pue PUISIP 40, qusuodwos \u201ceA au} Bulop aonpal au} ajbue \u2018asodai 49}2M 0} 40 pue jo 0} au} ur", "page": 17, "level": 2}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "qua", "metadata": {"headings": [{"headings_0": {"content": "qua", "page": 17, "level": 3}}, {"headings_1": {"content": "syJOM aulynos Malnal syoda\u0131 6umnd Bunueid 2 punod", "page": 17, "level": 3}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uolsnjuod SEM ayy jnq se \"Buro\u00dfuo SI 103 \n\\| \u00bb padejap uonNa]dwo) Bunoyuou \u2018uolsiiadns", "metadata": {"headings": [{"headings_0": {"content": "qua", "page": 17, "level": 3}}, {"headings_1": 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District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I L", "metadata": {"headings": [{"headings_0": {"content": "I L", "page": 17, "level": 3}}, {"headings_1": {"content": "SHOU jo yofoid sY\u0131om gs dJOUL peau aso) pue", "page": 17, "level": 4}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "-Asewiung sbulpuly \u201cAyquend pue jeuoipung uolsoja BulAo.jsap *Sainjonajs SWI", "metadata": {"headings": [{"headings_0": {"content": "-Asewiung sbulpuly \u201cAyquend pue jeuoipung uolsoja BulAo.jsap *Sainjonajs SWI", "page": 17, "level": 1}}, {"headings_1": {"content": "I L", "page": 17, "level": 3}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2019aun]) \u201cA\u0131jend (m \nau) uolpadsu\u0131 JaquaAoN \u2018C707 SYIOM \"Bulo\u00dfuo BHuryjen, Buyoos JOWaUT jeU19X3 SOM Japun 0\\} uleus\\} \u2018adeos Buryjeysul Bululeye sbuipying Buryoyid PInoys Pa.4apIsuo9 sapIispnuu BulAossap \u2018sounjoniys", "metadata": {"headings": [{"headings_0": {"content": "-Asewiung sbulpuly \u201cAyquend pue jeuoipung uolsoja BulAo.jsap *Sainjonajs SWI", "page": 17, "level": 1}}, {"headings_1": {"content": "I L", "page": 17, "level": 3}}, [{"headings_0": {"content": "-Asewiung sbulpuly \u201cAyquend pue jeuoipung uolsoja BulAo.jsap *Sainjonajs SWI", "page": 17, "level": 1}}, {"headings_1": {"content": "I L", "page": 17, "level": 3}}]], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LONONASU09 SBM pue \u2018auop pue aM \u2018AeM au} Jo pue| Buoje SuoJs eq usaa\u0131d uolsola", "metadata": {"headings": [{"headings_0": {"content": "LONONASU09 SBM pue \u2018auop pue aM \u2018AeM au} Jo pue| Buoje SuoJs eq usaa\u0131d uolsola", "page": 17, "level": 3}}, {"headings_1": 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"level": 1}}]], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "vt", "metadata": {"headings": [{"headings_0": {"content": "vt", "page": 17, "level": 2}}, {"headings_1": {"content": "LONONASU09 SBM pue \u2018auop pue aM \u2018AeM au} Jo pue| Buoje SuoJs eq usaa\u0131d uolsola", "page": 17, "level": 3}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sn90J eae J416n", "metadata": {"headings": [{"headings_0": {"content": "vt", "page": 17, "level": 2}}, {"headings_1": {"content": "LONONASU09 SBM pue \u2018auop pue aM \u2018AeM au} Jo pue| Buoje SuoJs eq usaa\u0131d uolsola", "page": 17, "level": 3}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EB", "metadata": {"headings": [{"headings_0": {"content": "EB", "page": 17, "level": 2}}, {"headings_1": {"content": "vt", "page": 17, "level": 2}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Jo 0\\} \nAyanay ape\u0131\u00dfdn opuodnuus II sjle\\}3p wlesH aus)", "metadata": {"headings": [{"headings_0": {"content": "EB", "page": 17, "level": 2}}, {"headings_1": {"content": "vt", "page": 17, "level": 2}}, [{"headings_0": {"content": "EB", "page": 17, "level": 2}}, {"headings_1": {"content": "vt", "page": 17, "level": 2}}]], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "III", "metadata": {"headings": [{"headings_0": {"content": "III", "page": 17, "level": 3}}, {"headings_1": {"content": "EB", "page": 17, "level": 2}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "we\u0131\u00dfolg", "metadata": {"headings": [{"headings_0": {"content": "we\u0131\u00dfolg", "page": 17, "level": 1}}, {"headings_1": {"content": "III", "page": 17, "level": 3}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sw", "metadata": {"headings": [{"headings_0": {"content": "sw", "page": 17, "level": 3}}, {"headings_1": {"content": "we\u0131\u00dfolg", "page": 17, "level": 1}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "|'ON |", "metadata": {"headings": [{"headings_0": {"content": "|'ON |", "page": 17, "level": 5}}, {"headings_1": {"content": "sw", "page": 17, "level": 3}}], "page": 17, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No. \\|..Program. ...\\|. Activity Focus Total Summary Audit Managem .\\|\\}..... me details area expenditure of findings conclusion ent  \n(UGX) (Time, Response Quality,  \nQuantity,  \nCost and  \nFunctional  \nity) \n= \nprogress \nI advised the Accounting Officer to ensure correction of the identified defects and fast track pendin works to completion in improving service delivery \n2.0  \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL  \nIn a letter to the Auditor General dated 29\" November, 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nSironko DLG had a wage budget of UGX.28,256,870,235, out of which UGX.27,528,371,086 was utilised for the period under review. Below is a summary of the key findings from the special audit;  \nNo Observation Recommendation 2.1 Utilization of the Wage Budget  \nThe Accounting The DLG had an initial approved wage budget of UGX.22,916,013,000, and Officer  \nshould obtained supplementary funding of UGX.5,340,857,235 resulting into a ensure that realised revised wage budget of UGX.28,256,870,235 (excluding pensions and funds are spent as gratuity), of which all was warranted.", "metadata": {"headings": [{"headings_0": {"content": "|'ON |", "page": 17, "level": 5}}, {"headings_1": {"content": "sw", "page": 17, "level": 3}}, [{"headings_0": {"content": "|'ON |", "page": 17, "level": 5}}, {"headings_1": {"content": "sw", "page": 17, "level": 3}}], [{"headings_0": {"content": "|'ON |", "page": 17, "level": 5}}, {"headings_1": {"content": "sw", "page": 17, "level": 3}}], [{"headings_0": {"content": "|'ON |", "page": 17, "level": 5}}, {"headings_1": {"content": "sw", "page": 17, "level": 3}}], [{"headings_0": {"content": "|'ON |", "page": 17, "level": 5}}, {"headings_1": {"content": "sw", "page": 17, "level": 3}}], [{"headings_0": {"content": "|'ON |", "page": 17, "level": 5}}, {"headings_1": {"content": "sw", "page": 17, "level": 3}}], [{"headings_0": {"content": "|'ON |", "page": 17, "level": 5}}, {"headings_1": {"content": "sw", "page": 17, "level": 3}}]], "page": 18, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgeted.", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 18, "level": 9}}, {"headings_1": {"content": "|'ON |", "page": 17, "level": 5}}], "page": 18, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.28,256,870,235, UGX.27,528,371,086 was utilized by the DLG resulting in un-utilized warrants of UGX.728,499,149 representing utilization of 97% as summarized in the table below;  \nApproved Supple Revised Warran Payment Unspent mentar  \nts UGX. s UGX. Balance \nIn addition,~$2\u00b0 individuals had not accessed the \u2018payroll by end of June, the", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 18, "level": 9}}, {"headings_1": {"content": "|'ON |", "page": 17, "level": 5}}, [{"headings_0": {"content": "budgeted.", "page": 18, "level": 9}}, {"headings_1": {"content": "|'ON |", "page": 17, "level": 5}}]], "page": 18, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "relevant", "metadata": {"headings": [{"headings_0": {"content": "relevant", "page": 19, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 18, "level": 9}}], "page": 19, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "relevant", "page": 19, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 18, "level": 9}}], "page": 19, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. These were captured as new records in my determination of the stakeholders to District wage bill.  \nensure prompt The summary of the validation exercise is shown in the table updates of the below; payroll going Details Number of Amount (UGX) forward. A Individuals \\| (Annual base pay as  \nfollow-up of the er per headcount) affected staff of staff as per the 2,316  \n19,812,517,834", "metadata": {"headings": [{"headings_0": {"content": "relevant", "page": 19, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 18, "level": 9}}], "page": 19, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "should", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 19, "level": 2}}, {"headings_1": {"content": "relevant", "page": 19, "level": 2}}], "page": 19, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ayroll  \nValidated as follows \nimmediately be Total number of staff 1,797 15,107,098,457 made by verified (complete/fully  \nmanagement so verified) (A)  \n\u2014 as to have them Partially verified 462 4,215,701,846 access the", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 19, "level": 2}}, {"headings_1": {"content": "relevant", "page": 19, "level": 2}}, [{"headings_0": {"content": "should", "page": 19, "level": 2}}, {"headings_1": {"content": "relevant", "page": 19, "level": 2}}]], "page": 19, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Individuals", "metadata": {"headings": [{"headings_0": {"content": "(Individuals", "page": 19, "level": 6}}, {"headings_1": {"content": "should", "page": 19, "level": 2}}], "page": 19, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "whose", "metadata": {"headings": [{"headings_0": {"content": "whose", "page": 19, "level": 3}}, {"headings_1": {"content": "(Individuals", "page": 19, "level": 6}}], "page": 19, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "payroll. information availed at the  \nphysical verification did  \nnot fulfil all the  \nrequirements) (B)  \nNot verified (appeared \\| for a \\| validation but not verified)  \nLo The total number of staff 57", "metadata": {"headings": [{"headings_0": {"content": "whose", "page": 19, "level": 3}}, {"headings_1": {"content": "(Individuals", "page": 19, "level": 6}}], "page": 19, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "489,717,531", "metadata": {"headings": [{"headings_0": {"content": "489,717,531", "page": 19, "level": 2}}, {"headings_1": {"content": "whose", "page": 19, "level": 3}}], "page": 19, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "who did not appear for  \nheadcount (no-shows) (D)  \nSubtotal (A+B+C+D)=E 2,316 19,812,517,834 New records (F) 92 835,720,620 Total number of employees 2,408 20,158,520,923 validated (E+F)  \n\\*\\* Overall total covered means the total of verified (complete/fully verified), Partially verified, not verified (appeared for validation but not verified), no shows and new records.  \nThe following observations were made;  \na) Out of 1,797 (77.6%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 462 (20%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc)  \nA total of 57 (2.4 %) employees on the payroll did not appear for the validation and were categorised as follows; \ni. 11 employees who did not appear for the headcount were", "metadata": {"headings": [{"headings_0": {"content": "489,717,531", "page": 19, "level": 2}}, {"headings_1": {"content": "whose", "page": 19, "level": 3}}, [{"headings_0": {"content": "489,717,531", "page": 19, "level": 2}}, {"headings_1": {"content": "whose", "page": 19, "level": 3}}], [{"headings_0": {"content": "489,717,531", "page": 19, "level": 2}}, {"headings_1": {"content": "whose", "page": 19, "level": 3}}], [{"headings_0": {"content": "489,717,531", "page": 19, "level": 2}}, {"headings_1": {"content": "whose", "page": 19, "level": 3}}]], "page": 19, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Response \u00ab  \nThe Accounting Officer stated that efforts are being made to have the  \ngenuine employees avail themselves for validation. However, some officers  \nin question died and others retired from service.  \n2.3 Inconsistencies in Employee Details  \nThe Accounting A total of 195 employees on the payroll had inconsistencies in their dates of Officer  \nshould birth, captured in the payroll and data captured by NIRA on the National engage  \nthe IDs. The information is critical in the identification of an individual.  \naffected staff and Implication ensure that employee records Inconsistent information undermines the integrity of the District\u2019s records  \nare duly updated and may complicate the employee service history and retirement  \nand brought to procedures. Where the errors in dates of birth increase the length of service,  \nthe attention of it may lead to the irregular extension of employee service.  \nthe Ministry of Public Service", "metadata": {"headings": [{"headings_0": {"content": "489,717,531", "page": 19, "level": 2}}, {"headings_1": {"content": "whose", "page": 19, "level": 3}}], "page": 20, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 20, "level": 3}}, {"headings_1": {"content": "489,717,531", "page": 19, "level": 2}}], "page": 20, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "within a specified The Accounting Officer explained that the inconsistencies highlighted are as  \ntimeline  \nfor a result of errors created by the data entrants at Ministry of Public Service  \nduring the time of migration from legacy to IPPS. Furthermore, individual appropriate staffs have been contacted to provide document for submission to the MoPS action.  \nfor correction. However, there are always delays because of the many stake  \nholders like the MoPS in consultation with NIRA.  \n2.4 Findings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the accuracy of the The Accounting payroll including planning, budgeting and payments for the period of four Officer", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 20, "level": 3}}, {"headings_1": {"content": "489,717,531", "page": 19, "level": 2}}], "page": 20, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "should", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 20, "level": 2}}, {"headings_1": {"content": "Management", "page": 20, "level": 3}}], "page": 20, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "years (2019/2020-2022/2023). reconcile payrolls on a monthly I noted that;  \nbasis to ensure a) 1,180 employee records were captured on wrong scale/notches that salaries are leading to an over computation of UGX.23,316,622 and under paid accurately computation of UGX.46,485,536.  \nas per the salary scales  \nand b) Over-remittance of UGX.46,626,739 and under-remittance of  \nUGX.34,261,159 of statutory deductions were made by the entity during budget  \nfor \nthe period. \nannual salary", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 20, "level": 2}}, {"headings_1": {"content": "Management", "page": 20, "level": 3}}, [{"headings_0": {"content": "should", "page": 20, "level": 2}}, {"headings_1": {"content": "Management", "page": 20, "level": 3}}], [{"headings_0": {"content": "should", "page": 20, "level": 2}}, {"headings_1": {"content": "Management", "page": 20, "level": 3}}]], "page": 20, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "increments", "metadata": {"headings": [{"headings_0": {"content": "increments", "page": 20, "level": 3}}, {"headings_1": {"content": "should", "page": 20, "level": 2}}], "page": 20, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "c) Over-remittance of UGX.34,071,987 and under-remittance of where necessary. UGX.35,021,864 of non-statutory deductions were made by the entity In addition, the during the period.  \nHCM system should", "metadata": {"headings": [{"headings_0": {"content": "increments", "page": 20, "level": 3}}, {"headings_1": {"content": "should", "page": 20, "level": 2}}], "page": 20, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "be", "metadata": {"headings": [{"headings_0": {"content": "be", "page": 20, "level": 2}}, {"headings_1": {"content": "increments", "page": 20, "level": 3}}], "page": 20, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Management Response  \nreviewed  \nto The Accounting Officer explained that previously, scales and notches  \npayments were system automated. However, this has been noted and automate the recoveries are being affected for overpayments and for underpayments are increments since being updated accordingly.  \nthey are based \n2.5 - Delayed deletion of employees from:the payrcil:-  \nThe Accounting I noted that UGX.148,066,289 was paid to 41 staff who had either been Officer  \nshould retired, transferred, absconded or died. These resulted into financial loss to initiate a process", "metadata": {"headings": [{"headings_0": {"content": "be", "page": 20, "level": 2}}, {"headings_1": {"content": "increments", "page": 20, "level": 3}}, [{"headings_0": {"content": "be", "page": 20, "level": 2}}, {"headings_1": {"content": "increments", "page": 20, "level": 3}}]], "page": 20, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "government.", "metadata": {"headings": [{"headings_0": {"content": "government.", "page": 21, "level": 6}}, {"headings_1": {"content": "be", "page": 20, "level": 2}}], "page": 21, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of deleting these \nManagement Response \nnames on the The Accounting Officer explained that this was attributed to improper payroll. For staff documentation at the time of retirement. However, management has started on transfer of undertaking sensitization of retirees on the due date of retirement as early service,  \nthe as possible and recoveries on the affected officers to be effected on Form Accounting NS20b during payment of gratuity.  \nOfficer should initiate a process of transfer of salary payment to their new duty", "metadata": {"headings": [{"headings_0": {"content": "government.", "page": 21, "level": 6}}, {"headings_1": {"content": "be", "page": 20, "level": 2}}, [{"headings_0": {"content": "government.", "page": 21, "level": 6}}, {"headings_1": {"content": "be", "page": 20, "level": 2}}], [{"headings_0": {"content": "government.", "page": 21, "level": 6}}, {"headings_1": {"content": "be", "page": 20, "level": 2}}]], "page": 21, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "stations.", "metadata": {"headings": [{"headings_0": {"content": "stations.", "page": 21, "level": 3}}, {"headings_1": {"content": "government.", "page": 21, "level": 6}}], "page": 21, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "an Review of the DLG Staff Establishment  \nThe Accounting Review of the establishment revealed;  \nOfficer should Out of 3,713 approved positions, a total of 2,341 positions were filled liaise with the leaving a gap of 1,372 vacant positions.  \nMoFPED and ensure provision", "metadata": {"headings": [{"headings_0": {"content": "stations.", "page": 21, "level": 3}}, {"headings_1": {"content": "government.", "page": 21, "level": 6}}], "page": 21, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 21, "level": 3}}, {"headings_1": {"content": "stations.", "page": 21, "level": 3}}], "page": 21, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of enough wage Understaffing hinders the District\u2019s ability to deliver its objectives, while funds for the overstaffing affects the wage budget of the District and could be an indicator District and also of an inadequate staff structure.  \nliase with the Ministry of Public Management Response  \nService to ensure The Accounting Officer explained that the issue of under staffing has majorly the integration of been affected by wage shortfalls which affected planned recruitments.  \nthe staff list into the IPPS/HCM to allow for easier interface. \nEMPHASIS OF MATTER  \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0  \nUnrecovered YLP and UWEP funds  \nI noted that the District had unrecovered YLP and UWEP revolving funds amounting to UGX. 1,266,385,229 as supported by Note 22\u00a9 in the financial statements at the closure of the financial year, yet the Programmes ended with the introduction of the \nIn addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0  \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 21, "level": 3}}, {"headings_1": {"content": "stations.", "page": 21, "level": 3}}, [{"headings_0": {"content": "Implication", "page": 21, "level": 3}}, {"headings_1": {"content": "stations.", "page": 21, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 21, "level": 3}}, {"headings_1": {"content": "stations.", "page": 21, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 21, "level": 3}}, {"headings_1": {"content": "stations.", "page": 21, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 21, "level": 3}}, {"headings_1": {"content": "stations.", "page": 21, "level": 3}}]], "page": 21, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 22, "level": 8}}, {"headings_1": {"content": "Implication", "page": 21, "level": 3}}], "page": 22, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 22, "level": 8}}, {"headings_1": {"content": "Implication", "page": 21, "level": 3}}], "page": 22, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 22, "level": 2}}, {"headings_1": {"content": "AREAS)", "page": 22, "level": 8}}], "page": 22, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1  \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 22, "level": 2}}, {"headings_1": {"content": "AREAS)", "page": 22, "level": 8}}], "page": 22, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 22, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 22, "level": 2}}], "page": 22, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nSironko District received UGX.374,885,095, out of UGX.374,885,095 budgeted representing (100%) for the financial year 2022/23. Out of the UGX.374,885,095 received, the District spent UGX.374,884,095 (98%) leading to un-utilized funds of UGX.1,000 which was residual. \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 22, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 22, "level": 2}}, [{"headings_0": {"content": "(DWSSCG)", "page": 22, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 22, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 22, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 22, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 22, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 22, "level": 2}}]], "page": 22, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 22, "level": 8}}], "page": 22, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations  \ne All the budgeted projects were provided for in the approved five-year", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 22, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 22, "level": 8}}]], "page": 22, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development plan", "metadata": {"headings": [{"headings_0": {"content": "development plan", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}], "page": 22, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe All water projects implemented were eligible thus there was implementation of higher priority projects.  \no I reviewed \nI reviewed the planning of Sironko DLG and noted that the ongoing UGFIT project (Bugitimwa Seed Secondary School) had not been provided with water sources that were accessible by the local Community. \nAs a result, UGIFT projects had water constraints and the surrounding communities didn\u2019t benefit from water sources that were supposed to accompany the projects. Further, failure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant objectives.", "metadata": {"headings": [{"headings_0": {"content": "development plan", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}, [{"headings_0": {"content": "development plan", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}], [{"headings_0": {"content": "development plan", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}]], "page": 22, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 5}}, {"headings_1": {"content": "development plan", "page": 22, "level": 1}}], "page": 23, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure compliance with the regulations by providing the required access to clean water sources. \n4.1.2.2 Funding and Absorption  \nI reviewed the budget performance of Sironko DLG and noted the following;  \no UGX.374,885,095 (100%) was received, out of UGX.374,885,095 budgeted. Out of the funds received UGX.149,954,038 (40%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX.224,931,057 (60%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below; \nPurpose Budgeted Released", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 5}}, {"headings_1": {"content": "development plan", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 5}}, {"headings_1": {"content": "development plan", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 5}}, {"headings_1": {"content": "development plan", "page": 22, "level": 1}}]], "page": 23, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "amount", "metadata": {"headings": [{"headings_0": {"content": "amount", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 5}}], "page": 23, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "amount", "metadata": {"headings": [{"headings_0": {"content": "amount", "page": 23, "level": 3}}, {"headings_1": {"content": "amount", "page": 23, "level": 3}}], "page": 23, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Rural Water and Sanitation Sub-Grant 149,954,038 149,954,038  \ntraditional component  \n2 Piped Water Sub-Grant (UgIFT 224,931,057 224,931,057 Fr", "metadata": {"headings": [{"headings_0": {"content": "amount", "page": 23, "level": 3}}, {"headings_1": {"content": "amount", "page": 23, "level": 3}}], "page": 23, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "component", "metadata": {"headings": [{"headings_0": {"content": "component", "page": 23, "level": 3}}, {"headings_1": {"content": "amount", "page": 23, "level": 3}}], "page": 23, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|Ttal 374,885,095 374,885,095 7 \noe Out of the funds received of UGX.149,954,038 (40%) for the Rural Water and Sanitation Sub-Grant (traditional component), UGX.224,931,057 (99.99%) was spent leaving UGX.1,000 (0.01%) un-utilized while, out of funds received of UGX.224,931,057 (60%) for the Piped Water Sub-Grant (UgIFT component), UGX.224,931,057 (100%) was spent as shown in the table below; \nCategory Approved Release Expenditure % Estimate", "metadata": {"headings": [{"headings_0": {"content": "component", "page": 23, "level": 3}}, {"headings_1": {"content": "amount", "page": 23, "level": 3}}, [{"headings_0": {"content": "component", "page": 23, "level": 3}}, {"headings_1": {"content": "amount", "page": 23, "level": 3}}], [{"headings_0": {"content": "component", "page": 23, "level": 3}}, {"headings_1": {"content": "amount", "page": 23, "level": 3}}]], "page": 23, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Absorption", "metadata": {"headings": [{"headings_0": {"content": "Absorption", "page": 23, "level": 2}}, {"headings_1": {"content": "component", "page": 23, "level": 3}}], "page": 23, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A B) (UGX C) (UGX B-C) (UGX Rural Water 5 \nSn. -\\|-\\\\Water Contract Expenditure Planned -Audit-Remarks \\| \nProjects/ Amount outputs facilities  \n1 Rehabilitation of 2,305,774 2,076,928", "metadata": {"headings": [{"headings_0": {"content": "Absorption", "page": 23, "level": 2}}, {"headings_1": {"content": "component", "page": 23, "level": 3}}, [{"headings_0": {"content": "Absorption", "page": 23, "level": 2}}, {"headings_1": {"content": "component", "page": 23, "level": 3}}], [{"headings_0": {"content": "Absorption", "page": 23, "level": 2}}, {"headings_1": {"content": "component", "page": 23, "level": 3}}]], "page": 23, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 24, "level": 3}}, {"headings_1": {"content": "Absorption", "page": 23, "level": 2}}], "page": 24, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Namwejje water implemented spring  \n2 Protection of 2,329,940 2,100,336 1 1 Fully Wamayi Spring implemented 3 Rehabilitation of 2,367,729 2,136,744 1 1 Fully Lungongo water implemented spring in Buteza  \nSC  \n4 Construction 20,988,660 18,920,048 1 1 Fully and extension of  \nimplemented Nalutaso GFS  \n5 Construction 39,999,876 36,066,408 1. 1 Fully and extension of  \nimplemented Masha GFS  \n6 Construction 37,219,560 33,558,560 1 1 Fully and extension of  \nimplemented Buteza GFS  \n7 Construction 32,184,051 29,015,280 1 1 Fully and extension of  \nimplemented Bumasifwa GFS  \n8 Extension of 40,081,650 36,140,888 1", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 24, "level": 3}}, {"headings_1": {"content": "Absorption", "page": 23, "level": 2}}], "page": 24, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 24, "level": 3}}, {"headings_1": {"content": "Fully", "page": 24, "level": 3}}], "page": 24, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mudoko GFS implemented 9 Extension of 15,326,430 13,828,808 1 1 Fully Butandiga GFS implemented 10 Survey, design 29,800,900 28,285,600 1 1 Fully and  \nimplemented", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 24, "level": 3}}, {"headings_1": {"content": "Fully", "page": 24, "level": 3}}], "page": 24, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "documentation", "metadata": {"headings": [{"headings_0": {"content": "documentation", "page": 24, "level": 2}}, {"headings_1": {"content": "Fully", "page": 24, "level": 3}}], "page": 24, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of Kazesui GFS  \n11 Rehabilitation of 8,000,124 7,208,600 2 2 Fully  \n2 boreholes in  \nimplemented Sironko TC &  \nBukhulo S/C  \n12 Rehabilitation of 8,200,000 7,785,345  \nFully  \n2 boreholes at  \nimplemented", "metadata": {"headings": [{"headings_0": {"content": "documentation", "page": 24, "level": 2}}, {"headings_1": {"content": "Fully", "page": 24, "level": 3}}], "page": 24, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kisenyi", "metadata": {"headings": [{"headings_0": {"content": "Kisenyi", "page": 24, "level": 7}}, {"headings_1": {"content": "documentation", "page": 24, "level": 2}}], "page": 24, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "13 Rehabilitation of 7,979,160 6,756,970  \nFully  \n2 boreholes at  \nimplemented Bumalema and  \nLulembe  \n14 Construction of 18,526,334 16,702,672", "metadata": {"headings": [{"headings_0": {"content": "Kisenyi", "page": 24, "level": 7}}, {"headings_1": {"content": "documentation", "page": 24, "level": 2}}], "page": 24, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 24, "level": 3}}, {"headings_1": {"content": "Kisenyi", "page": 24, "level": 7}}], "page": 24, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 stance implemented drainable pit \n4.1.2.3 Land ownership and maintenance of assets register", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 24, "level": 3}}, {"headings_1": {"content": "Kisenyi", "page": 24, "level": 7}}, [{"headings_0": {"content": "Fully", "page": 24, "level": 3}}, {"headings_1": {"content": "Kisenyi", "page": 24, "level": 7}}]], "page": 24, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 25, "level": 1}}, {"headings_1": {"content": "Fully", "page": 24, "level": 3}}], "page": 25, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 5.3 and 4.1.8 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;  \nLGs should have proof of land ownership or consent of land offer (e.g. land title, e \nagreement, formal consent, MoUs) and ensure that are free of encumbrances for any planned WSS projects.  \noe LGs should maintain updated assets register covering details on water infrastructure as per the format prescribed in the Accounting Manual. \nI reviewed the management of fixed assets and made the following observations; \noe The District did not have land titles, agreements, formal consent, or MoUs for the land on which seventeen (17) water facilities were constructed as shown", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 25, "level": 1}}, {"headings_1": {"content": "Fully", "page": 24, "level": 3}}, [{"headings_0": {"content": "nn", "page": 25, "level": 1}}, {"headings_1": {"content": "Fully", "page": 24, "level": 3}}], [{"headings_0": {"content": "nn", "page": 25, "level": 1}}, {"headings_1": {"content": "Fully", "page": 24, "level": 3}}], [{"headings_0": {"content": "nn", "page": 25, "level": 1}}, {"headings_1": {"content": "Fully", "page": 24, "level": 3}}]], "page": 25, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 25, "level": 2}}, {"headings_1": {"content": "nn", "page": 25, "level": 1}}], "page": 25, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BE Water", "metadata": {"headings": [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}], "page": 25, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planned Actual Varian Expenditure Audit Remarks Projects/faciliti quantity quanti ce (UGX)  \nes \nty \nGFS extensions 6 167,529,992 Complete and \\| E and rehabilitation 6 = functional \nSpring protection Complete and 2 a rehabilitation 3 3 - 6,314,008 functional Borehole siting,  \nComplete and  \nDrilling & functional 3 rehabilitations 6 6 2 21,750,915  \nSurvey, design  \nand Complete and documentation of functional \n\\| \n4 Kazesui GFS I 1 - 28,285,600  \nConstruction of  \ndrainable pit 1 16,702,672 Complete and 5 latrine 1 - functional B  \nTotal 17 17 240,583,187 \nConsequently, the projects are exposed to denial of service to the communities due to land wrangles. \noe All piped water supply -systems -being constructed in- the DLG must have approved engineering designs from the Ministry of Water and Environment. \no All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the oe  \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \noe All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}, [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}], [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}], [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}], [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}], [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}], [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}], [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}], [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}], [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}], [{"headings_0": {"content": "BE Water", "page": 25, "level": 1}}, {"headings_1": {"content": "below;", "page": 25, "level": 2}}]], "page": 25, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 26, "level": 2}}, {"headings_1": {"content": "BE Water", "page": 25, "level": 1}}], "page": 26, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless e  \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nI carried out physical inspections on the 24\" November 2023 on one (01) newly o  \nconstructed water facilities to assess indicators of service delivery. I observed that all water facilities were functional as shown below. \nSn. Water Contract Expenditure Planned Actual Audit recites Amount outputs implemented Remarks facilities  \nConstruction 20,988,660 18,920,048  \nComplete and and  \nfunctional extension of  \nNalutaso  \nGFS  \n\\| Total \\| 20,988,660 18,920,048 \nThe Accounting Officer explained that efforts are being made to give everybody clean water by completing all projects. \nRecommendation  \nThe Accounting Officer should aim at executing all the planned projects. \n4.1.2.5 Inspection of water Grant activities  \nI conducted physical inspections on one of the tap connections of the extension of \nN Activity Total  \no details expenditur \nPictures - - . ] Summary of Audit -", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 26, "level": 2}}, {"headings_1": {"content": "BE Water", "page": 25, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 26, "level": 2}}, {"headings_1": {"content": "BE Water", "page": 25, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 26, "level": 2}}, {"headings_1": {"content": "BE Water", "page": 25, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 26, "level": 2}}, {"headings_1": {"content": "BE Water", "page": 25, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 26, "level": 2}}, {"headings_1": {"content": "BE Water", "page": 25, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 26, "level": 2}}, {"headings_1": {"content": "BE Water", "page": 25, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 26, "level": 2}}, {"headings_1": {"content": "BE Water", "page": 25, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 26, "level": 2}}, {"headings_1": {"content": "BE Water", "page": 25, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 26, "level": 2}}, {"headings_1": {"content": "BE Water", "page": 25, "level": 1}}]], "page": 26, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Managemen", "metadata": {"headings": [{"headings_0": {"content": "Managemen", "page": 27, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 26, "level": 2}}], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "findings (Time, conclusio t Response e (UGX) Quality, n  \nQuantity, Cost  \nand", "metadata": {"headings": [{"headings_0": {"content": "Managemen", "page": 27, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 26, "level": 2}}], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 7}}, {"headings_1": {"content": "Managemen", "page": 27, "level": 2}}], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1\\} Constructio 18,920,048  \nAt the time of The \nAdvice to dig n and \ninspection 24\u00ae existing the soak pit", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 7}}, {"headings_1": {"content": "Managemen", "page": 27, "level": 2}}, [{"headings_0": {"content": "Functionality)", "page": 27, "level": 7}}, {"headings_1": {"content": "Managemen", "page": 27, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 27, "level": 7}}, {"headings_1": {"content": "Managemen", "page": 27, "level": 2}}]], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "extension", "metadata": {"headings": [{"headings_0": {"content": "extension", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 7}}], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "November 2023, water tap is noted for of Nalutaso  \nthe GFS had been connections action  \nGFS (Tap  \ninstalled and had should be", "metadata": {"headings": [{"headings_0": {"content": "extension", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 7}}], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "extension", "metadata": {"headings": [{"headings_0": {"content": "extension", "page": 27, "level": 3}}, {"headings_1": {"content": "extension", "page": 27, "level": 3}}], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a good water rehabilitate at Mutufu  \nyield. Some d by HC IV)  \nhouseholds were digging already connected soak pits. and There was utilizing/consumin timely  \ng the water. completion There was no of works, soak pit as which recommended by resulted in the RUWASA timely guidelines.", "metadata": {"headings": [{"headings_0": {"content": "extension", "page": 27, "level": 3}}, {"headings_1": {"content": "extension", "page": 27, "level": 3}}], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "service", "metadata": {"headings": [{"headings_0": {"content": "service", "page": 27, "level": 3}}, {"headings_1": {"content": "extension", "page": 27, "level": 3}}], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "However, water delivery. runs downwards  \nalong trenches.  \nThere is risk that  \nparasitic insects  \nlike mosquitoes  \nmay breed along  \nthe water logged  \ntrench hence  \ncauses infectious  \ndiseases like  \nmalaria to the surrounding  \ncommunities. The  \nu tap water  \nsource De was fenced. \nRecommendation  \nThe Accounting Officer should correct the identified defects for improved service", "metadata": {"headings": [{"headings_0": {"content": "service", "page": 27, "level": 3}}, {"headings_1": {"content": "extension", "page": 27, "level": 3}}, [{"headings_0": {"content": "service", "page": 27, "level": 3}}, {"headings_1": {"content": "extension", "page": 27, "level": 3}}]], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "service", "page": 27, "level": 3}}], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a) Project completion  \nRegulation 18(3) of the LGFAR, 2007 states that budget estimates shall be based on \n\\| a ie, ar @ Fully  \na  \nBorehole siting, Drilling &  \nimplemented 3 rehabilitations + 6 6 - 21,750,915", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "service", "page": 27, "level": 3}}, [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "service", "page": 27, "level": 3}}]], "page": 27, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 28, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 27, "level": 1}}], "page": 28, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Survey, design and implemented 4 documentation of Kazesui GFS", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 28, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 27, "level": 1}}], "page": 28, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 28,285,600 Construction of drainable pit\n- 16,702,672 Fully  \n5 latrine implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 28, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 27, "level": 1}}], "page": 28, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "240,583,1", "metadata": {"headings": [{"headings_0": {"content": "240,583,1", "page": 28, "level": 3}}, {"headings_1": {"content": "Fully", "page": 28, "level": 3}}], "page": 28, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total  \n87  \nti \nb) Preparation and submission of quarterly reports  \nSec 8.0 of the Grant Guidelines (2022/2023) states that; Local Governments are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadline for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nI noted that the entity submitted two (2) performance reports for all the quarters after the deadlines given for submission of the reports as shown in the table below;  \nNo Details Deadline for Actual date of  \nsubmission  \nsubmission \n1 Quarter One 10\" October, 2022 11-09-2022 On-time Quarter Two 10\" January, 2023 09-01-2023 On-time \\| 3 Quarter Three 10\" April, 2023 11-04-2023 Delayed \\| \\| 4 Quarter Four to\" July, 2023 13-07-2023 Delayed \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. \nThe Accounting Officer acknowledged the finding.", "metadata": {"headings": [{"headings_0": {"content": "240,583,1", "page": 28, "level": 3}}, {"headings_1": {"content": "Fully", "page": 28, "level": 3}}, [{"headings_0": {"content": "240,583,1", "page": 28, "level": 3}}, {"headings_1": {"content": "Fully", "page": 28, "level": 3}}], [{"headings_0": {"content": "240,583,1", "page": 28, "level": 3}}, {"headings_1": {"content": "Fully", "page": 28, "level": 3}}], [{"headings_0": {"content": "240,583,1", "page": 28, "level": 3}}, {"headings_1": {"content": "Fully", "page": 28, "level": 3}}], [{"headings_0": {"content": "240,583,1", "page": 28, "level": 3}}, {"headings_1": {"content": "Fully", "page": 28, "level": 3}}], [{"headings_0": {"content": "240,583,1", "page": 28, "level": 3}}, {"headings_1": {"content": "Fully", "page": 28, "level": 3}}]], "page": 28, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "240,583,1", "page": 28, "level": 3}}], "page": 28, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure timely submission of performance reports. \nc) Functionality of projects  \nAfter document review and interviews, I further carried out physical inspections on a sample of two (2) implemented projects on 24/11/23. These projects had a total of twelve (12) sites, out of which I sampled two (02). \n~- I noted the following;  \ne I considered all the sampled projects as being fully functional since the installations in all 2 of the visited sites were complete with reasonably good yields and being used by the community;  \n\u00b0 I considered all the 2 sampled projects as being functional. \n4.2  \nIMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) PROGRAM  \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nSironko District received UGX.5,728,705,872 (100%), out of UGX.5,728,705,872 budgeted to the implement the programme. The following activities were undertaken; \nSn Activity \nPlanned Actual \\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "240,583,1", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "240,583,1", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "240,583,1", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "240,583,1", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "240,583,1", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "240,583,1", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "240,583,1", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "240,583,1", "page": 28, "level": 3}}]], "page": 28, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 29, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 29, "level": 2}}, {"headings_1": {"content": "uantity", "page": 29, "level": 2}}], "page": 29, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Construction of Bugitimwa Seed School  \n1 seed school  \n1 seed school B Micro-scale irrigation n/a - 3 Upgrade of Simupondo HC II to III \n\\| 1 health centre  \n1 health centre \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.2.1.1 Funding and Absorption  \nOut of the approved budget of UGX.5,728,705,872, the district received UGX.5,728,705,872 (100%) resulting in to no short fall. Out of the received funds, UGX.2,626,435,317 (46%) was spent, thus leaving UGX.3,102,270,555 (54%) unutilized. Details are in the table below;  \nDetails Approved budget Warrants/ Expenditure Under Under absorption (UGX) Release (UGX) (UGX) funding \nAs a result, education, agricultural and health -services were delayed to the intended: --- : -- beneficiaries. \nThe Accounting Officer explained that construction of the seed school is an ongoing project ending October 2024 and funding is released in phases.", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 29, "level": 2}}, {"headings_1": {"content": "uantity", "page": 29, "level": 2}}, [{"headings_0": {"content": "quantity", "page": 29, "level": 2}}, {"headings_1": {"content": "uantity", "page": 29, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 29, "level": 2}}, {"headings_1": {"content": "uantity", "page": 29, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 29, "level": 2}}, {"headings_1": {"content": "uantity", "page": 29, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 29, "level": 2}}, {"headings_1": {"content": "uantity", "page": 29, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 29, "level": 2}}, {"headings_1": {"content": "uantity", "page": 29, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 29, "level": 2}}, {"headings_1": {"content": "uantity", "page": 29, "level": 2}}]], "page": 29, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "quantity", "page": 29, "level": 2}}], "page": 30, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure compliance with the guidelines. \n4.2.1.2 Inspection of UgiFT activities  \nI conducted physical inspections of the construction of Bugitimwa Seed Secondary School and Simupondo Health Centre III on 24th November, 2023 to assess service delivery indicators. I observed the following; \n4.2.1.3 Progress of works for the construction of Bugitimwa Seed Secondary", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "quantity", "page": 29, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "quantity", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "quantity", "page": 29, "level": 2}}]], "page": 30, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "School", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], "page": 30, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 14 of the PPDA regulations require an Accounting Officer to have the overall responsibility of the successful execution of the procurement, disposal and contract management processes and ensure that implementation of the contract is in accordance with the agreed terms.  \nReview of contract documents for the construction of Bugitimwa Seed Secondary School under the Uganda Intergovernmental Fiscal Transfers Program (UgIFT) revealed that works were supposed to commence on 10/11/2022 and were slated to end by 10/06/2024 under contract MoES/UGIFT/WRKS/21-22/00005 LOT 34 ata total cost of UGX.3,067,168,998 by M/S Bam Construction & Surveyors Limited. \nBy the end of the financial year under audit, physical inspection on 24th November, 2023 revealed that construction works were estimated at 40% completion level as the structures were on beam level but UGX.1,509,753,692 had not been paid to the contractor as shown below. \nAmount paid Balance Advance 613,433,799 2,453,735,199 Certificate No. 1", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}, [{"headings_0": {"content": "School", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "School", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}]], "page": 30, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "493,981,507 1,959,753,692", "metadata": {"headings": [{"headings_0": {"content": "493,981,507 1,959,753,692", "page": 30, "level": 5}}, {"headings_1": {"content": "School", "page": 30, "level": 2}}], "page": 30, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Payment against advance guarantee of 450,000,000", "metadata": {"headings": [{"headings_0": {"content": "493,981,507 1,959,753,692", "page": 30, "level": 5}}, {"headings_1": {"content": "School", "page": 30, "level": 2}}], "page": 30, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,509,753,692", "metadata": {"headings": [{"headings_0": {"content": "1,509,753,692", "page": 30, "level": 3}}, {"headings_1": {"content": "493,981,507 1,959,753,692", "page": 30, "level": 5}}], "page": 30, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I & M Bank \nTotal \n\\| 1,557,415,307 \\| \nPending works included roofing, insertion of windows and doors, painting, water connections, compound levelling and other finishing works as shown below. \nDue to \u2018the within the steep terrain vicinity.  \nof the land  \nscape,  \nThe  \ninstalling  \nAccounting retaining Officer walls along explained that the buildings a clerk of and stone works has pitching \nbeen  \nshould be employed for considered day to day supervision of to prevent the works mudslides being done. In and erosion addition, from  \nroutine destroying supervision of the the works by structures. the district", "metadata": {"headings": [{"headings_0": {"content": "1,509,753,692", "page": 30, "level": 3}}, {"headings_1": {"content": "493,981,507 1,959,753,692", "page": 30, "level": 5}}, [{"headings_0": {"content": "1,509,753,692", "page": 30, "level": 3}}, {"headings_1": {"content": "493,981,507 1,959,753,692", "page": 30, "level": 5}}], [{"headings_0": {"content": "1,509,753,692", "page": 30, "level": 3}}, {"headings_1": {"content": "493,981,507 1,959,753,692", "page": 30, "level": 5}}], [{"headings_0": {"content": "1,509,753,692", "page": 30, "level": 3}}, {"headings_1": {"content": "493,981,507 1,959,753,692", "page": 30, "level": 5}}], [{"headings_0": {"content": "1,509,753,692", "page": 30, "level": 3}}, {"headings_1": {"content": "493,981,507 1,959,753,692", "page": 30, "level": 5}}], [{"headings_0": {"content": "1,509,753,692", "page": 30, "level": 3}}, {"headings_1": {"content": "493,981,507 1,959,753,692", "page": 30, "level": 5}}]], "page": 30, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "engineering", "metadata": {"headings": [{"headings_0": {"content": "engineering", "page": 31, "level": 3}}, {"headings_1": {"content": "1,509,753,692", "page": 30, "level": 3}}], "page": 31, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "engineering", "page": 31, "level": 3}}, {"headings_1": {"content": "1,509,753,692", "page": 30, "level": 3}}], "page": 31, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- and  \nstaff and exterior monthly site works under meetings are way done to review the works  \nprogress.  \nCopy  \nof", "metadata": {"headings": [{"headings_0": {"content": "engineering", "page": 31, "level": 3}}, {"headings_1": {"content": "1,509,753,692", "page": 30, "level": 3}}], "page": 31, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "appointment,", "metadata": {"headings": [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], "page": 31, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- open site reports pit of one of and  \nsite the 5 stance meetings are pit latrine. available.", "metadata": {"headings": [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], "page": 31, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nThe Accounting Officer should closely monitor the work progress to completeion and ensure timely delivery of service to the community. \n4.2.1.4 Functionality and defects identified on the project  \nI inspected the partially done project to assess the functionality of the different aspects of the infrastructure works and noted the following;  \nS/N Functional Defects identified Remarks \nConstruction of Lack of mitigating measures -The site is vulnerable to \nRecommendation -- :\u2014 -  \nz \nThe Accounting Officer should improvise mitigating measures such as a retaining wall to protect the facility from mudslides and also liaise with the contractor to ensure expedited completion of the project. \n4.2.1.5 Lack of a land title \nSection 58 of the Budget Execution circular 2022/2023 states that all Accounting Officers should ensure that all land owned by their respective votes is titled this Financial year within the available resources. \nSection 26 of the Budget execution circular 2021/2022 states that effective financial year 2021/2022, all government land should be titled before any development is undertaken. No new projects will be approved without evidence of titled land. Accounting officers are implored to secure land titles for all Government land under their jurisdiction. \nExamination of the documents revealed that the project land is part of church land and has no land title but there is a Memorandum of understanding between the church and the school. \nThis was attributed to laxity by the Accounting Officer in the implementation of the", "metadata": {"headings": [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}, [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}], [{"headings_0": {"content": "appointment,", "page": 31, "level": 3}}, {"headings_1": {"content": "engineering", "page": 31, "level": 3}}]], "page": 31, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines/regulations.", "metadata": {"headings": [{"headings_0": {"content": "guidelines/regulations.", "page": 32, "level": 1}}, {"headings_1": {"content": "appointment,", "page": 31, "level": 3}}], "page": 32, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This makes the said piece of land susceptible to encroachment and grabbing as the boundaries may not be easily determined. \nThe Accounting Officer pledged to engage the church and more so Budget for the", "metadata": {"headings": [{"headings_0": {"content": "guidelines/regulations.", "page": 32, "level": 1}}, {"headings_1": {"content": "appointment,", "page": 31, "level": 3}}, [{"headings_0": {"content": "guidelines/regulations.", "page": 32, "level": 1}}, {"headings_1": {"content": "appointment,", "page": 31, "level": 3}}]], "page": 32, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "exercise.", "metadata": {"headings": [{"headings_0": {"content": "exercise.", "page": 32, "level": 6}}, {"headings_1": {"content": "guidelines/regulations.", "page": 32, "level": 1}}], "page": 32, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \nThe Accounting Officer should engage the church to secure a land title for project in compliance with the regulations. \n4.2.2 Delayed completion of the upgrade of Simupondo Health Centre II to III Section 14 of the PPDA regulations require an Accounting Officer to have the overall responsibility of the successful execution of the procurement, disposal and contract management processes and ensure that implementation of the contract is in accordance with the agreed terms. \nI the construction of  \nHealth Centre under the \ng uo 24\\} J851y0 juawAed PeAU0D pue dJoyuow 0\\} Jay\\}", "metadata": {"headings": [{"headings_0": {"content": "exercise.", "page": 32, "level": 6}}, {"headings_1": {"content": "guidelines/regulations.", "page": 32, "level": 1}}, [{"headings_0": {"content": "exercise.", "page": 32, "level": 6}}, {"headings_1": {"content": "guidelines/regulations.", "page": 32, "level": 1}}], [{"headings_0": {"content": "exercise.", "page": 32, "level": 6}}, {"headings_1": {"content": "guidelines/regulations.", "page": 32, "level": 1}}], [{"headings_0": {"content": "exercise.", "page": 32, "level": 6}}, {"headings_1": {"content": "guidelines/regulations.", "page": 32, "level": 1}}], [{"headings_0": {"content": "exercise.", "page": 32, "level": 6}}, {"headings_1": {"content": "guidelines/regulations.", "page": 32, "level": 1}}]], "page": 32, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jamod \"Mojaq HepusWWODDy =pesiApe\u201d BuNunoaay |jN} SYlom \u2018uoa|dwo05", "metadata": {"headings": [{"headings_0": {"content": "Jamod \"Mojaq HepusWWODDy =pesiApe\u201d BuNunoaay |jN} SYlom \u2018uoa|dwo05", "page": 33, "level": 3}}, {"headings_1": {"content": "exercise.", "page": 32, "level": 6}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018Hunuied UMOUS \nainsua OU\\} sjunowe Aj8sop \\|IAID aunsua poypedxe 0\\} JO ay\\}  \n1 \n\u2018sioop Se yuaws\u00dfeuey", "metadata": {"headings": [{"headings_0": {"content": "Jamod \"Mojaq HepusWWODDy =pesiApe\u201d BuNunoaay |jN} SYlom \u2018uoa|dwo05", "page": 33, "level": 3}}, {"headings_1": {"content": "exercise.", "page": 32, "level": 6}}, [{"headings_0": {"content": "Jamod \"Mojaq HepusWWODDy =pesiApe\u201d BuNunoaay |jN} SYlom \u2018uoa|dwo05", "page": 33, "level": 3}}, {"headings_1": {"content": "exercise.", "page": 32, "level": 6}}], [{"headings_0": {"content": "Jamod \"Mojaq HepusWWODDy =pesiApe\u201d BuNunoaay |jN} SYlom \u2018uoa|dwo05", "page": 33, "level": 3}}, {"headings_1": {"content": "exercise.", "page": 32, "level": 6}}]], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sy\u00a510M asuodsoy Buunosoy poulejdxe pofojd 720Z/T je u \u20ac2/2Z0z", "metadata": {"headings": [{"headings_0": {"content": "Sy\u00a510M asuodsoy Buunosoy poulejdxe pofojd 720Z/T je u \u20ac2/2Z0z", "page": 33, "level": 3}}, {"headings_1": {"content": "Jamod \"Mojaq HepusWWODDy =pesiApe\u201d BuNunoaay |jN} SYlom \u2018uoa|dwo05", "page": 33, "level": 3}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yey\\} sem jeloueul4", "metadata": {"headings": [{"headings_0": {"content": "Sy\u00a510M asuodsoy Buunosoy poulejdxe pofojd 720Z/T je u \u20ac2/2Z0z", "page": 33, "level": 3}}, {"headings_1": {"content": "Jamod \"Mojaq HepusWWODDy =pesiApe\u201d BuNunoaay |jN} SYlom \u2018uoa|dwo05", "page": 33, "level": 3}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "au sem pue sem yjuarsja Ae pue Pemoj|s ayy ssa00id vorejusweldun \u2018pofoid SHIOM uaeq Jo} Aep JO Buleq ul Jo Aq plijsip pue ays ale MalAal Jo jo syoda\u0131 aus ale", "metadata": {"headings": [{"headings_0": {"content": "au sem pue sem yjuarsja Ae pue Pemoj|s ayy ssa00id vorejusweldun \u2018pofoid SHIOM uaeq Jo} Aep JO Buleq ul Jo Aq plijsip pue ays ale MalAal Jo jo syoda\u0131 aus ale", "page": 33, "level": 5}}, {"headings_1": {"content": "Sy\u00a510M asuodsoy Buunosoy poulejdxe pofojd 720Z/T je u \u20ac2/2Z0z", "page": 33, "level": 3}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO pahojduia 0} uolsiAjadns \u201cuoippe uolsiAjadns S)JOM Bulsau\u0131bus sduNsaW ssoibod Ado \u2018Wuawjuiodde sHuljeaw \u201cajqeyiene", "metadata": {"headings": [{"headings_0": {"content": "JO pahojduia 0} uolsiAjadns \u201cuoippe uolsiAjadns S)JOM Bulsau\u0131bus sduNsaW ssoibod Ado \u2018Wuawjuiodde sHuljeaw \u201cajqeyiene", "page": 33, "level": 1}}, {"headings_1": {"content": "au sem pue sem yjuarsja Ae pue Pemoj|s ayy ssa00id vorejusweldun \u2018pofoid SHIOM uaeq Jo} Aep JO Buleq ul Jo Aq plijsip pue ays ale MalAal Jo jo syoda\u0131 aus ale", "page": 33, "level": 5}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Due. Hulysiuly oul ay\\} 10\\} dea, 207 Jaye SIU\\} umop yo jo 49/9 sey Aep \\*auop 94\\} oy yels 9UOP aus pue", "metadata": {"headings": [{"headings_0": {"content": "JO pahojduia 0} uolsiAjadns \u201cuoippe uolsiAjadns S)JOM Bulsau\u0131bus sduNsaW ssoibod Ado \u2018Wuawjuiodde sHuljeaw \u201cajqeyiene", "page": 33, "level": 1}}, {"headings_1": {"content": "au sem pue sem yjuarsja Ae pue Pemoj|s ayy ssa00id vorejusweldun \u2018pofoid SHIOM uaeq Jo} Aep JO Buleq ul Jo Aq plijsip pue ays ale MalAal Jo jo syoda\u0131 aus ale", "page": 33, "level": 5}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "J8I1JO S10yM Aauow ydems Bumonal yyuow 3a|OuUM ayy Sy44s0M aulynol Ajyquow 0} *sy40m", "metadata": {"headings": [{"headings_0": {"content": "J8I1JO S10yM Aauow ydems Bumonal yyuow 3a|OuUM ayy Sy44s0M aulynol Ajyquow 0} *sy40m", "page": 33, "level": 3}}, {"headings_1": {"content": "JO pahojduia 0} uolsiAjadns \u201cuoippe uolsiAjadns S)JOM Bulsau\u0131bus sduNsaW ssoibod Ado \u2018Wuawjuiodde sHuljeaw \u201cajqeyiene", "page": 33, "level": 1}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sMopuiM uolqedsur ay\\} uayeyepun \u20ac202/TT/b7z paAlasgo au pey pue 319M sy\\} Jo pue\\| Buoje auoys eq qusAcid uolsoja JO\\} sioop jou pey useq sem 39 JeyujO syiewo. Bung uoidedsul jesouab \\*\u2018pajool AJ011SJUI 40149\\}x9 \"Aemiapun 0\\} Bunjegsui Bululejzes sbuipiing Bulyoyid paJapisuoo saplispnuw HulAo.jsap \\*soinjoni3s sasse\\|5- SMOPUIM pa31leIsUl JoLIEIXI- epuela/ dunuled", "metadata": {"headings": [{"headings_0": {"content": "J8I1JO S10yM Aauow ydems Bumonal yyuow 3a|OuUM ayy Sy44s0M aulynol Ajyquow 0} *sy40m", "page": 33, "level": 3}}, {"headings_1": {"content": "JO pahojduia 0} uolsiAjadns \u201cuoippe uolsiAjadns S)JOM Bulsau\u0131bus sduNsaW ssoibod Ado \u2018Wuawjuiodde sHuljeaw \u201cajqeyiene", "page": 33, "level": 1}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uo jeu} p\u0131em usaq S>IOM and dass lea} ou \"adeas sjjem au PUB PiInoys \u00a9 pue wol} ou} pue pey usoq sy4om jou auop jou auop", "metadata": {"headings": [{"headings_0": {"content": "uo jeu} p\u0131em usaq S>IOM and dass lea} ou \"adeas sjjem au PUB PiInoys \u00a9 pue wol} ou} pue pey usoq sy4om jou auop jou auop", "page": 33, "level": 2}}, {"headings_1": {"content": "J8I1JO S10yM Aauow ydems Bumonal yyuow 3a|OuUM ayy Sy44s0M aulynol Ajyquow 0} *sy40m", "page": 33, "level": 3}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 33, "level": 8}}, {"headings_1": {"content": "uo jeu} p\u0131em usaq S>IOM and dass lea} ou \"adeas sjjem au PUB PiInoys \u00a9 pue wol} ou} pue pey usoq sy4om jou auop jou auop", "page": 33, "level": 2}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uolyasul bHuljjaAa\\}", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 33, "level": 8}}, {"headings_1": {"content": "uo jeu} p\u0131em usaq S>IOM and dass lea} ou \"adeas sjjem au PUB PiInoys \u00a9 pue wol} ou} pue pey usoq sy4om jou auop jou auop", "page": 33, "level": 2}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pue 1 -", "metadata": {"headings": [{"headings_0": {"content": "pue 1 -", "page": 33, "level": 2}}, {"headings_1": {"content": "JO", "page": 33, "level": 8}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2019Buljoo. punodwiod \npapnjaul \u2018suoNdauUOD ea SY4oM.BUIPUad II 960\u2019889'Sb9\u00b0xON 0\\} reqep 828'pbe'8E9'XON  \nopuodnuwis 943U989 pied uonoedsu", "metadata": {"headings": [{"headings_0": {"content": "pue 1 -", "page": 33, "level": 2}}, {"headings_1": {"content": "JO", "page": 33, "level": 8}}, [{"headings_0": {"content": "pue 1 -", "page": 33, "level": 2}}, {"headings_1": {"content": "JO", "page": 33, "level": 8}}]], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ja}eM ypofoig epeibdn YESH III Pe.1uo9 :Junowe Junowy", "metadata": {"headings": [{"headings_0": {"content": "Ja}eM ypofoig epeibdn YESH III Pe.1uo9 :Junowe Junowy", "page": 33, "level": 3}}, {"headings_1": {"content": "pue 1 -", "page": 33, "level": 2}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0}", "metadata": {"headings": [{"headings_0": {"content": "0}", "page": 33, "level": 2}}, {"headings_1": {"content": "Ja}eM ypofoig epeibdn YESH III Pe.1uo9 :Junowe Junowy", "page": 33, "level": 3}}], "page": 33, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "-Interior  \n--- finishing works were under way Ceiling =  \nworks were under way", "metadata": {"headings": [{"headings_0": {"content": "0}", "page": 33, "level": 2}}, {"headings_1": {"content": "Ja}eM ypofoig epeibdn YESH III Pe.1uo9 :Junowe Junowy", "page": 33, "level": 3}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- floor and walls were not yet", "metadata": {"headings": [{"headings_0": {"content": "0}", "page": 33, "level": 2}}, {"headings_1": {"content": "Ja}eM ypofoig epeibdn YESH III Pe.1uo9 :Junowe Junowy", "page": 33, "level": 3}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "cemented", "metadata": {"headings": [{"headings_0": {"content": "cemented", "page": 34, "level": 2}}, {"headings_1": {"content": "0}", "page": 33, "level": 2}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "-Electrical", "metadata": {"headings": [{"headings_0": {"content": "-Electrical", "page": 34, "level": 2}}, {"headings_1": {"content": "cemented", "page": 34, "level": 2}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and water installations had not yet been installed", "metadata": {"headings": [{"headings_0": {"content": "-Electrical", "page": 34, "level": 2}}, {"headings_1": {"content": "cemented", "page": 34, "level": 2}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- tank had not yet been", "metadata": {"headings": [{"headings_0": {"content": "-Electrical", "page": 34, "level": 2}}, {"headings_1": {"content": "cemented", "page": 34, "level": 2}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "installed", "metadata": {"headings": [{"headings_0": {"content": "installed", "page": 34, "level": 2}}, {"headings_1": {"content": "-Electrical", "page": 34, "level": 2}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "-The drainable pit", "metadata": {"headings": [{"headings_0": {"content": "installed", "page": 34, "level": 2}}, {"headings_1": {"content": "-Electrical", "page": 34, "level": 2}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "latrine and", "metadata": {"headings": [{"headings_0": {"content": "latrine and", "page": 34, "level": 2}}, {"headings_1": {"content": "installed", "page": 34, "level": 2}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "placenta pit were at", "metadata": {"headings": [{"headings_0": {"content": "latrine and", "page": 34, "level": 2}}, {"headings_1": {"content": "installed", "page": 34, "level": 2}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "foundation", "metadata": {"headings": [{"headings_0": {"content": "foundation", "page": 34, "level": 2}}, {"headings_1": {"content": "latrine and", "page": 34, "level": 2}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "level.  \nWalling had not been done. \n4.2.2.1 Functionality and defects identified on the project  \nI inspected the partially done project to assess the functionality of the different aspects of the infrastructure works and noted the following;  \nS/N Functional Defects identified Remarks  \narea  \n1 Upgrade of Lack of mitigating measures -The site is vulnerable\u2019 to", "metadata": {"headings": [{"headings_0": {"content": "foundation", "page": 34, "level": 2}}, {"headings_1": {"content": "latrine and", "page": 34, "level": 2}}, [{"headings_0": {"content": "foundation", "page": 34, "level": 2}}, {"headings_1": {"content": "latrine and", "page": 34, "level": 2}}]], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Simupondo", "metadata": {"headings": [{"headings_0": {"content": "Simupondo", "page": 34, "level": 3}}, {"headings_1": {"content": "foundation", "page": 34, "level": 2}}], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "over the steep slopes around mudslides. Installing retaining Health Centre II the structure  \nto III \nwalls and stone pitching needs to be done on the upper sides of cliffs to  \nthe structure from \n\u201cRecommendation \nThe Accounting Officer should improvise mitigating measures such as a retaining wall to protect the facility from mudslides and also liaise with the contractor to ensure expedited completion of the project. \n4.2.2.2  \nLack of a land title for Simu Pondo HC II \nSection 58 of the Budget Execution circular 2022/2023 states that all Accounting Officers should ensure that all land owned by their respective votes is titled this Financial year within the available resources. \nSection 26 of the Budget execution circular 2021/2022 states that effective financial year 2021/2022, all government land should be titled before any development is undertaken. No new projects will be approved without evidence of titled land. Accounting Officers are implored to secure land titles for all Government land under their jurisdiction. \nExamination of the documents revealed that the project land had no land title. This was attributed to laxity by the Accounting officer in the implementation of the", "metadata": {"headings": [{"headings_0": {"content": "Simupondo", "page": 34, "level": 3}}, {"headings_1": {"content": "foundation", "page": 34, "level": 2}}, [{"headings_0": {"content": "Simupondo", "page": 34, "level": 3}}, {"headings_1": {"content": "foundation", "page": 34, "level": 2}}], [{"headings_0": {"content": "Simupondo", "page": 34, "level": 3}}, {"headings_1": {"content": "foundation", "page": 34, "level": 2}}], [{"headings_0": {"content": "Simupondo", "page": 34, "level": 3}}, {"headings_1": {"content": "foundation", "page": 34, "level": 2}}], [{"headings_0": {"content": "Simupondo", "page": 34, "level": 3}}, {"headings_1": {"content": "foundation", "page": 34, "level": 2}}], [{"headings_0": {"content": "Simupondo", "page": 34, "level": 3}}, {"headings_1": {"content": "foundation", "page": 34, "level": 2}}], [{"headings_0": {"content": "Simupondo", "page": 34, "level": 3}}, {"headings_1": {"content": "foundation", "page": 34, "level": 2}}], [{"headings_0": {"content": "Simupondo", "page": 34, "level": 3}}, {"headings_1": {"content": "foundation", "page": 34, "level": 2}}]], "page": 34, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines/regulations.", "metadata": {"headings": [{"headings_0": {"content": "guidelines/regulations.", "page": 35, "level": 1}}, {"headings_1": {"content": "Simupondo", "page": 34, "level": 3}}], "page": 35, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This makes the said piece of land susceptible to encroachment and grabbing as the boundaries may not be easily determined. \nThis facility was a community owned health facility which was taken over by Government and we have land agreements. We are now in the process of acquiring a land title. \nRecommendation \nThe Accounting Officer should secure the land title for the project in compliance with the regulations. \n4.3 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grants to a tune of UGX.505,712,000 for the implementation of projects such as renovation/construction of classroom blocks, construction of pit latrines and", "metadata": {"headings": [{"headings_0": {"content": "guidelines/regulations.", "page": 35, "level": 1}}, {"headings_1": {"content": "Simupondo", "page": 34, "level": 3}}, [{"headings_0": {"content": "guidelines/regulations.", "page": 35, "level": 1}}, {"headings_1": {"content": "Simupondo", "page": 34, "level": 3}}], [{"headings_0": {"content": "guidelines/regulations.", "page": 35, "level": 1}}, {"headings_1": {"content": "Simupondo", "page": 34, "level": 3}}], [{"headings_0": {"content": "guidelines/regulations.", "page": 35, "level": 1}}, {"headings_1": {"content": "Simupondo", "page": 34, "level": 3}}], [{"headings_0": {"content": "guidelines/regulations.", "page": 35, "level": 1}}, {"headings_1": {"content": "Simupondo", "page": 34, "level": 3}}], [{"headings_0": {"content": "guidelines/regulations.", "page": 35, "level": 1}}, {"headings_1": {"content": "Simupondo", "page": 34, "level": 3}}], [{"headings_0": {"content": "guidelines/regulations.", "page": 35, "level": 1}}, {"headings_1": {"content": "Simupondo", "page": 34, "level": 3}}]], "page": 35, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 35, "level": 3}}, {"headings_1": {"content": "guidelines/regulations.", "page": 35, "level": 1}}], "page": 35, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e. There-was no diversion of funds through wrong coding of transactions-and - - - ~---", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 35, "level": 3}}, {"headings_1": {"content": "guidelines/regulations.", "page": 35, "level": 1}}], "page": 36, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mischarge.", "metadata": {"headings": [{"headings_0": {"content": "mischarge.", "page": 36, "level": 1}}, {"headings_1": {"content": "of", "page": 35, "level": 3}}], "page": 36, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o There were no irregularities in the procurement of the projects implemented. e Contract management records were maintained for all the eight (08) projects", "metadata": {"headings": [{"headings_0": {"content": "mischarge.", "page": 36, "level": 1}}, {"headings_1": {"content": "of", "page": 35, "level": 3}}], "page": 36, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 36, "level": 1}}, {"headings_1": {"content": "mischarge.", "page": 36, "level": 1}}], "page": 36, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Project Management Committees and Procurement Committees of Projects/programs sought guidance from the District specialists for contracts. e Contract managers were appointed from user groups or sector specialists. \n4.3.2 Areas of Improvement  \nIT noted the following areas where the District needs improvement; \n4.3.2.1 Review of Budgeting and allocation  \na) Selection of schools/ projects for Education Development grant  \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer explained that the asset register will be updated to include the condition of education facilities. \nRecommendation  \nThe Accounting Officer should ensure that an up-to-date asset register of education facilities and their condition is maintained and it is used in selection of schools to benefit from the Education Development grant.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 36, "level": 1}}, {"headings_1": {"content": "mischarge.", "page": 36, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 36, "level": 1}}, {"headings_1": {"content": "mischarge.", "page": 36, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 36, "level": 1}}, {"headings_1": {"content": "mischarge.", "page": 36, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 36, "level": 1}}, {"headings_1": {"content": "mischarge.", "page": 36, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 36, "level": 1}}, {"headings_1": {"content": "mischarge.", "page": 36, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 36, "level": 1}}, {"headings_1": {"content": "mischarge.", "page": 36, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 36, "level": 1}}, {"headings_1": {"content": "mischarge.", "page": 36, "level": 1}}]], "page": 36, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 36, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 36, "level": 1}}], "page": 36, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget allocation for Education Development grant  \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and \nMain -> = =-- -Fhreshold as Actual Appreved Varianc Audit remark Expenditure per the percentag budget (UGX) e  \nItems guidelines e (budget)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 36, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 36, "level": 1}}, [{"headings_0": {"content": "b)", "page": 36, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 36, "level": 1}}]], "page": 36, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A-B)", "metadata": {"headings": [{"headings_0": {"content": "(A-B)", "page": 37, "level": 3}}, {"headings_1": {"content": "b)", "page": 36, "level": 1}}], "page": 37, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A)", "metadata": {"headings": [{"headings_0": {"content": "A)", "page": 37, "level": 2}}, {"headings_1": {"content": "(A-B)", "page": 37, "level": 3}}], "page": 37, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "B  \nCapital At least 95% 95% 480,426,400  \nAllocation consistent with", "metadata": {"headings": [{"headings_0": {"content": "A)", "page": 37, "level": 2}}, {"headings_1": {"content": "(A-B)", "page": 37, "level": 3}}], "page": 37, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 37, "level": 3}}, {"headings_1": {"content": "A)", "page": 37, "level": 2}}], "page": 37, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "guidelines  \nInvestment More than zero 5% 25,285,600 Allocation consistent with service costs but up to 5%", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 37, "level": 3}}, {"headings_1": {"content": "A)", "page": 37, "level": 2}}], "page": 37, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 37, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 37, "level": 3}}], "page": 37, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \\| Sal: 100 505,712,000 \nFunding and absorption of Education Development grant  \nThe District received all the budgeted funds of UGX.505,712,000 representing 100% funding as detailed in the table below;", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 37, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 37, "level": 3}}, [{"headings_0": {"content": "guidelines", "page": 37, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 37, "level": 3}}]], "page": 37, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "metadata": {"headings": [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], "page": 37, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "505,712,000 \\| 505,712,000 \\| 0 \nOut of the UGX.505,712,000 released, UGX.435,709,699 (86%) had been spent by the end of the financial year (30 June, 2023), resulting in under absorption of UGX.70,002,301, as indicated in the table below; \nFunds released Expenditure (UGX) Unspent (UGX) % of funds \\| (UGX) \\| absorbed \\| \nBi  \n505,712,000 435,709,699 \\| 70,002,301 \\| 86% \nUnder absorption of funds adversely affected service delivery. \nThe Accounting Officer explained that the funds received were meant for construction of 5 stance pit latrines, construction of classroom blocks and supply of three seater desks, investment costs and balance was retentions. Out of this money UGX.410,424,099 was paid for the works completed, UGX.25,285,600 for investment serving costs and balance for retentions of projects. However, by the time of audit, most of the projects were under defects liability period and retention monies had not been paid. \nRecommendation  \nThe Accounting Officer should ensure that the unimplemented activities are rolled over for implementation in the subsequent period(s). \n4.3.2.2 \na Project Pictures: -\u00ab-Inspection Remarks Recommendation(s) -  \n(Time, Quality, Quantity,  \nCost and Functionalit  \n1 Construction of \nUGX.23,403,228 had been I advised the a 5 stance pit \npaid by 30\" June 2023.  \nAccounting Officer to latrine \nAt time of audit, facility was always ensure that all at Mufutu P/S at \nincomplete but was in use. activities  \nare UGX. \nimplemented as per", "metadata": {"headings": [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}, [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}]], "page": 37, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- water tank was not yet the work plan. Contractor: M/S installed.  \nBuluganya", "metadata": {"headings": [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], "page": 38, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], "page": 38, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- support rails for the International Ltd", "metadata": {"headings": [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], "page": 38, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "disabled had been installed \nContract", "metadata": {"headings": [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}, [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}]], "page": 38, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- man-hole cover on one Amount: of the man-holes", "metadata": {"headings": [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], "page": 38, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "guidelines", "page": 37, "level": 3}}], "page": 38, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.24,902,366", "metadata": {"headings": [{"headings_0": {"content": "UGX.24,902,366", "page": 38, "level": 3}}, {"headings_1": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}], "page": 38, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "UGX.24,902,366", "page": 38, "level": 3}}, {"headings_1": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}], "page": 38, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- of the door bolts Amount paid to  \ndoesn't lock  \ninspection date:  \nUGX.23,403,228 Management Response The Accounting Officer explained that the contract amount was 24,902,366 awarded to M/S Buluganya International Ltd payment certificate No 1 amounting to UGX.7,327,555 and payment certificate No.02 UGX.16,075,673 was paid and 5% of the contract value was retained. Currently the project is under the defect liability period. A snag list has been prepared for the contractor to rectify the defects and water tank was supplied but due to security reasons it is removed every evening and inserted back every morning.", "metadata": {"headings": [{"headings_0": {"content": "UGX.24,902,366", "page": 38, "level": 3}}, {"headings_1": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}], "page": 38, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "4.4 MICRO SCALE IRRIGATION  \nThe GoU is implementing the micro scale irrigation programme in Sironko District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of", "metadata": {"headings": [{"headings_0": {"content": "UGX.24,902,366", "page": 38, "level": 3}}, {"headings_1": {"content": "Budgeted amount (UGX) Funds released (UGX) | Variance (UGX)", "page": 37, "level": 3}}], "page": 38, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SN Category", "metadata": {"headings": [{"headings_0": {"content": "| SN Category", "page": 39, "level": 3}}, {"headings_1": {"content": "UGX.24,902,366", "page": 38, "level": 3}}], "page": 39, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity \u00a9 Planned - Actual \\| uantity quantity 1 Capital Development (micro Installation of irrigation 134 farmers Not  \nscale irrigation equipment) equipment sites implemen ted  \n2 Complementary services Training of farmers n/a", "metadata": {"headings": [{"headings_0": {"content": "| SN Category", "page": 39, "level": 3}}, {"headings_1": {"content": "UGX.24,902,366", "page": 38, "level": 3}}], "page": 39, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| n/a |", "metadata": {"headings": [{"headings_0": {"content": "| n/a |", "page": 39, "level": 3}}, {"headings_1": {"content": "| SN Category", "page": 39, "level": 3}}], "page": 39, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Setting up demo farms Not availed Not \\|", "metadata": {"headings": [{"headings_0": {"content": "| n/a |", "page": 39, "level": 3}}, {"headings_1": {"content": "| SN Category", "page": 39, "level": 3}}], "page": 39, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "availed", "metadata": {"headings": [{"headings_0": {"content": "availed", "page": 39, "level": 9}}, {"headings_1": {"content": "| n/a |", "page": 39, "level": 3}}], "page": 39, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "availed", "page": 39, "level": 9}}, {"headings_1": {"content": "| n/a |", "page": 39, "level": 3}}], "page": 39, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 39, "level": 8}}, {"headings_1": {"content": "availed", "page": 39, "level": 9}}], "page": 39, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations;  \n4.4.1 Positive observations  \noe UGX.430,675,132 (23%) was spent on complementary activities. \n4.4.2. Areas of improvement  \nI noted the following areas where the District needs improvement; \n4.4.2.1 Planning and Budget Performance  \n4.4.2.2 Planning  \nParagraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that;  \nThe Micro Scale Irrigation Grant will fund two types of expenditure categories: o \n(i) capital development (micro scale irrigation equipment) (75%) and (ii) Complementary services (25%).  \nThe district cannot use the micro-scale irrigation capital development grant for e \nprocurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances.  \noe The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm \nMain Expenditure Items Threshold Actual Approved Variance Audit as per the percentage budget (UGX)  \nremark guidelines (budget) (A-B)", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 39, "level": 8}}, {"headings_1": {"content": "availed", "page": 39, "level": 9}}, [{"headings_0": {"content": "guidelines.", "page": 39, "level": 8}}, {"headings_1": {"content": "availed", "page": 39, "level": 9}}], [{"headings_0": {"content": "guidelines.", "page": 39, "level": 8}}, {"headings_1": {"content": "availed", "page": 39, "level": 9}}], [{"headings_0": {"content": "guidelines.", "page": 39, "level": 8}}, {"headings_1": {"content": "availed", "page": 39, "level": 9}}], [{"headings_0": {"content": "guidelines.", "page": 39, "level": 8}}, {"headings_1": {"content": "availed", "page": 39, "level": 9}}], [{"headings_0": {"content": "guidelines.", "page": 39, "level": 8}}, {"headings_1": {"content": "availed", "page": 39, "level": 9}}]], "page": 39, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A) (B)", "metadata": {"headings": [{"headings_0": {"content": "(A) (B)", "page": 40, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 39, "level": 8}}], "page": 40, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital Development (micro 75% 77% 1,423,897,640 Beyond scale irrigation equipment)", "metadata": {"headings": [{"headings_0": {"content": "(A) (B)", "page": 40, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 39, "level": 8}}], "page": 40, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "threshold", "metadata": {"headings": [{"headings_0": {"content": "threshold", "page": 40, "level": 3}}, {"headings_1": {"content": "(A) (B)", "page": 40, "level": 3}}], "page": 40, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "by 2% Complementary services 25% 23% 430,675,132 23% Below threshold by 2% Total 100% 100% \\| 1,854,572,772 \n4.4.3 performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "threshold", "page": 40, "level": 3}}, {"headings_1": {"content": "(A) (B)", "page": 40, "level": 3}}, [{"headings_0": {"content": "threshold", "page": 40, "level": 3}}, {"headings_1": {"content": "(A) (B)", "page": 40, "level": 3}}], [{"headings_0": {"content": "threshold", "page": 40, "level": 3}}, {"headings_1": {"content": "(A) (B)", "page": 40, "level": 3}}]], "page": 40, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 40, "level": 8}}, {"headings_1": {"content": "threshold", "page": 40, "level": 3}}], "page": 40, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The District received UGX.1,854,575,772 (163%) from MoFPED out of UGX.1,140,624,942 initial budget resulting into an excess of UGX.713,950,830 that was received as supplementary funding. This amount was exclusive of co-", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 40, "level": 8}}, {"headings_1": {"content": "threshold", "page": 40, "level": 3}}], "page": 40, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "metadata": {"headings": [{"headings_0": {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "page": 40, "level": 2}}, {"headings_1": {"content": "following;", "page": 40, "level": 8}}], "page": 40, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on complementary activities. \ne Out of the total program receipts of UGX.1,854,575,772, UGX.430,675,132 (23%) was utilized by the entity by the time of audit resulting into unspent balance of UGX.1,423,897,640 (77%). Details are in the table below. \nRevised Warrants/ Total Variance % budget Release expenditure (as absorpti (Excludin per payment on g co- file)", "metadata": {"headings": [{"headings_0": {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "page": 40, "level": 2}}, {"headings_1": {"content": "following;", "page": 40, "level": 8}}, [{"headings_0": {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "page": 40, "level": 2}}, {"headings_1": {"content": "following;", "page": 40, "level": 8}}], [{"headings_0": {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "page": 40, "level": 2}}, {"headings_1": {"content": "following;", "page": 40, "level": 8}}]], "page": 40, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payment", "metadata": {"headings": [{"headings_0": {"content": "payment", "page": 40, "level": 6}}, {"headings_1": {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "page": 40, "level": 2}}], "page": 40, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "funds \nB \u20ac D= (B-C) \\|  \n-  \n-  \n- \nQuarter Two - \\| 257,041,559 86,816,000 170,225,559 Quarter Three 637,005,116 82,167,996 554,837,120 13% Quarter Four - 960,526,097 261,691,136 698,834,961 27% Total  \n1,140,624,  \n942 1,854,572,772 430,675,132 1,423,897,640 23% \nThe Accounting Officer explained that the variances that appeared to have caused irregularities in UgiFT funds allocations were occasioned by revoting of unspent capital development funds for FY 2021/2022, which again was revoted in June 2023 \nie 4.4-4 - Implementation of the Micro irrigation", "metadata": {"headings": [{"headings_0": {"content": "payment", "page": 40, "level": 6}}, {"headings_1": {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "page": 40, "level": 2}}, [{"headings_0": {"content": "payment", "page": 40, "level": 6}}, {"headings_1": {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "page": 40, "level": 2}}], [{"headings_0": {"content": "payment", "page": 40, "level": 6}}, {"headings_1": {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "page": 40, "level": 2}}], [{"headings_0": {"content": "payment", "page": 40, "level": 6}}, {"headings_1": {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "page": 40, "level": 2}}], [{"headings_0": {"content": "payment", "page": 40, "level": 6}}, {"headings_1": {"content": "payment funds. Out of the funds received, UGX.430,675,132 (23%) was spent", "page": 40, "level": 2}}]], "page": 40, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "program", "metadata": {"headings": [{"headings_0": {"content": "program", "page": 41, "level": 6}}, {"headings_1": {"content": "payment", "page": 40, "level": 6}}], "page": 41, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that;  \nFarmer awareness raising will be based on a communication strategy and user- e  \nfriendly communication materials to be developed and issued by MAAIF.  \nThe approved farmer deposits the co-payment to the LG General Fund Account. oe  \nFarmer's co-funding are budgeted, managed and accounted for using Government systems.  \ne The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid.  \n\u00b0o The supply and installation of equipment.  \nThe supplier shall carry out service and maintenance during the warranty period e  \nand offers technical training & support to the farmer. \nI reviewed the implementation of the micro irrigation program and made the following observations; \ne A review of the detailed program work plan revealed that the district spent UGX.156,049,524 out of UGX.430,675,132 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were inadequately quantified in the work plan. I further noted that the monthly program activity reports to the Accounting Officer were also not prepared as required \nAs a result of the shortcomings, the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nRecommendation  \nThe Accounting Officer should continue awareness raising, farmer registration and farmer visits/assessments and ensure that farmers meet their co-payment", "metadata": {"headings": [{"headings_0": {"content": "program", "page": 41, "level": 6}}, {"headings_1": {"content": "payment", "page": 40, "level": 6}}, [{"headings_0": {"content": "program", "page": 41, "level": 6}}, {"headings_1": {"content": "payment", "page": 40, "level": 6}}], [{"headings_0": {"content": "program", "page": 41, "level": 6}}, {"headings_1": {"content": "payment", "page": 40, "level": 6}}], [{"headings_0": {"content": "program", "page": 41, "level": 6}}, {"headings_1": {"content": "payment", "page": 40, "level": 6}}], [{"headings_0": {"content": "program", "page": 41, "level": 6}}, {"headings_1": {"content": "payment", "page": 40, "level": 6}}]], "page": 41, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "obligations.", "metadata": {"headings": [{"headings_0": {"content": "obligations.", "page": 41, "level": 1}}, {"headings_1": {"content": "program", "page": 41, "level": 6}}], "page": 41, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.4.5 Non delivery of irrigation equipment to farmers  \nParagraph 4.1.3 sub-section (c) of the grant, budget and implementation Guidelines- Micro Scale Irrigation, 2020 requires that the approved farmer deposits the co- payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems. Therefore, the farmer contribution is on the LG General \nto have performec-fairty- in complementary activities like awareness raising, farmer -- registration and farmer visits/assessments, no supply and installation of irrigation was done to farmers by the time of audit but the procurement process was initiated with presentation of successful farmers in DTPC for approval. \nHowever, review of the IFMS payment file revealed that UGX.28,325,998 was paid to Magiwa Contractors Ltd on 27/06/2023 for supply and installation /design of Irrigation Demonstration sites. I noted that although the supply of irrigation equipment was done, they had not been installed on the demonstration sites by the end of financial year. \nThis curtailed service delivery. \nThe Accounting Officer stated that the irrigation systems were only delivered at the host institutions/demonstration sites but they were not in use because it was a rainy season and so no need at the time of irrigating farmers\u2019 fields.", "metadata": {"headings": [{"headings_0": {"content": "obligations.", "page": 41, "level": 1}}, {"headings_1": {"content": "program", "page": 41, "level": 6}}, [{"headings_0": {"content": "obligations.", "page": 41, "level": 1}}, {"headings_1": {"content": "program", "page": 41, "level": 6}}], [{"headings_0": {"content": "obligations.", "page": 41, "level": 1}}, {"headings_1": {"content": "program", "page": 41, "level": 6}}], [{"headings_0": {"content": "obligations.", "page": 41, "level": 1}}, {"headings_1": {"content": "program", "page": 41, "level": 6}}], [{"headings_0": {"content": "obligations.", "page": 41, "level": 1}}, {"headings_1": {"content": "program", "page": 41, "level": 6}}]], "page": 41, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "obligations.", "page": 41, "level": 1}}], "page": 42, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The Accounting Officer should ensure that the PDU completes the procurement process of recruitment of suppliers, ensure that irrigation equipment\u2019s are supplied to farmers who expressed interest and were approved.  \noe The irrigation equipment delivered at demonstration sites should be installed and put to use. \n4.4.6 Non realisation of co-payment funds  \nParagraph 4.1.3 sub-section (c) of the Grant, Budget and Implementation Guidelines- Micro Scale Irrigation 2020 states that the approved farmer deposits the co-payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems. Therefore, the farmer contribution is deposited on the respective LG General Fund Account. A special code is provided by the Accountant General in the LG budget on the request of MAAIF to ensure that the funds are earmarked for micro scale irrigation (this identifies the contribution as part of the LG revenue). \nSection 85 of the Budget execution circular for FY 2022/2023; states that the Accounting Officer should mobilise farmers to fulfil their co-funding obligations on time to trigger Government contribution through timely installation of the equipment and training in their use. For avoidance of doubt, contributions by farmers should be treated as locally raised revenue to support activities under the Agro-industrialisation \nRecommendation  \nThe Accounting Officer should continue with awareness raising, farmer registration and farmer visits/assessments and ensure that farmers meet their co-payment", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "obligations.", "page": 41, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "obligations.", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "obligations.", "page": 41, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "obligations.", "page": 41, "level": 1}}]], "page": 42, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "obligations.", "metadata": {"headings": [{"headings_0": {"content": "obligations.", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.4.7 Inspection for service delivery projects implemented in FY 2022/23  \nI sampled one (1) irrigation project to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions noted. The following was observed; \nSs Activity  \nDetails of findings (Time, Pictorial Evidence  \nRecommendation N Quality, Quantity, Cost and  \n(s)", "metadata": {"headings": [{"headings_0": {"content": "obligations.", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}, [{"headings_0": {"content": "obligations.", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}]], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 43, "level": 3}}, {"headings_1": {"content": "obligations.", "page": 43, "level": 2}}], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Delivery of \u00abThere was delayed delivery of", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 43, "level": 3}}, {"headings_1": {"content": "obligations.", "page": 43, "level": 2}}], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 43, "level": 9}}, {"headings_1": {"content": "Functionality)", "page": 43, "level": 3}}], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "irrigation equipment", "metadata": {"headings": [{"headings_0": {"content": "irrigation equipment", "page": 43, "level": 9}}, {"headings_1": {"content": "irrigation", "page": 43, "level": 9}}], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "equipment at \u00abEquipment was not installed on \\| Bumasifwa Seed site, management explained that \\| Secondary School this was due to security reasons. \\\\ er Demonstration Preferred method was to move it N site  \nto and fro the irrigation site \\| \nI advised the \\_  \nAccounting Officer to adequately follow up and ensure efficient", "metadata": {"headings": [{"headings_0": {"content": "irrigation equipment", "page": 43, "level": 9}}, {"headings_1": {"content": "irrigation", "page": 43, "level": 9}}, [{"headings_0": {"content": "irrigation equipment", "page": 43, "level": 9}}, {"headings_1": {"content": "irrigation", "page": 43, "level": 9}}]], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "usage/utilisation", "metadata": {"headings": [{"headings_0": {"content": "usage/utilisation", "page": 43, "level": 9}}, {"headings_1": {"content": "irrigation equipment", "page": 43, "level": 9}}], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and functionality of (Mobile irrigation system) irrigation Contractor eThe equipment\u2019s were poorly  \nequipment\u2019s that Magiwa stored in the Head teacher's  \nwere supplied to Contractors Ltd office. They are prone to theft", "metadata": {"headings": [{"headings_0": {"content": "usage/utilisation", "page": 43, "level": 9}}, {"headings_1": {"content": "irrigation equipment", "page": 43, "level": 9}}], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "demonstration", "metadata": {"headings": [{"headings_0": {"content": "demonstration", "page": 43, "level": 3}}, {"headings_1": {"content": "usage/utilisation", "page": 43, "level": 9}}], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sites. and misuse.  \n\u00abGenerator, horse pipes,  \nconnectors and irrigation gun  \nwere seen.  \neTraining was received from the  \nDistrict  \neThe demonstration site has not  \nyet kicked off because the  \nirrigation equipment were not yet  \ninstalled. \nThe Accounting Officer explained that the irrigation systems procured were delivered at the host institutions but they were not in use because it was a rainy season hence no need of irrigation at the time of audit. \n4.5.1 URF Funding and Expenditure  \n- \nThe entity had an initial budget of UGX.578,713,000 and a revised budget of UGX.768,578,113 (inclusive of transfers to LLGs of UGX.309,578,113), to cater for routine) manual maintenance, routine mechanised maintenance, periodic maintenance, other qualifying works using force Account mechanism. However, the District received UGX.707,692,113 (92%) resulting into a shortfall of UGX.60,886,000", "metadata": {"headings": [{"headings_0": {"content": "demonstration", "page": 43, "level": 3}}, {"headings_1": {"content": "usage/utilisation", "page": 43, "level": 9}}, [{"headings_0": {"content": "demonstration", "page": 43, "level": 3}}, {"headings_1": {"content": "usage/utilisation", "page": 43, "level": 9}}], [{"headings_0": {"content": "demonstration", "page": 43, "level": 3}}, {"headings_1": {"content": "usage/utilisation", "page": 43, "level": 9}}], [{"headings_0": {"content": "demonstration", "page": 43, "level": 3}}, {"headings_1": {"content": "usage/utilisation", "page": 43, "level": 9}}]], "page": 43, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(8%).", "metadata": {"headings": [{"headings_0": {"content": "(8%).", "page": 44, "level": 1}}, {"headings_1": {"content": "demonstration", "page": 43, "level": 3}}], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Review of the fourth quarter progressive report FY 2022/2023 revealed that out of", "metadata": {"headings": [{"headings_0": {"content": "(8%).", "page": 44, "level": 1}}, {"headings_1": {"content": "demonstration", "page": 43, "level": 3}}], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.707,692,113 that was received, UGX.707,692,113 (100%) was fully utilised.", "metadata": {"headings": [{"headings_0": {"content": "UGX.707,692,113 that was received, UGX.707,692,113 (100%) was fully utilised.", "page": 44, "level": 2}}, {"headings_1": {"content": "(8%).", "page": 44, "level": 1}}], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details are shown in the table below. \nS/No Category Planned Planned Actual Actual Variance Variance Length Annual length Expenditure (KM) Expenditure (KM) Expenditure (KM)", "metadata": {"headings": [{"headings_0": {"content": "UGX.707,692,113 that was received, UGX.707,692,113 (100%) was fully utilised.", "page": 44, "level": 2}}, {"headings_1": {"content": "(8%).", "page": 44, "level": 1}}, [{"headings_0": {"content": "UGX.707,692,113 that was received, UGX.707,692,113 (100%) was fully utilised.", "page": 44, "level": 2}}, {"headings_1": {"content": "(8%).", "page": 44, "level": 1}}]], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Manual 242 107,619,000 242 95,681,000 11,938,000 routine Road  \nMaintenance", "metadata": {"headings": [{"headings_0": {"content": "UGX.707,692,113 that was received, UGX.707,692,113 (100%) was fully utilised.", "page": 44, "level": 2}}, {"headings_1": {"content": "(8%).", "page": 44, "level": 1}}], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "-Unpaved", "metadata": {"headings": [{"headings_0": {"content": "-Unpaved", "page": 44, "level": 2}}, {"headings_1": {"content": "UGX.707,692,113 that was received, UGX.707,692,113 (100%) was fully utilised.", "page": 44, "level": 2}}], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "roads \nMechanized 52 78,000,000 54,518,000 5 2 23,482,000 routine  \nmaintenance  \nPeriodic 14 202,505,000 86 194,871,000 5 4 7,634,000 Maintenance  \nOther 70,800,000 52,968,000 17,832,000", "metadata": {"headings": [{"headings_0": {"content": "-Unpaved", "page": 44, "level": 2}}, {"headings_1": {"content": "UGX.707,692,113 that was received, UGX.707,692,113 (100%) was fully utilised.", "page": 44, "level": 2}}, [{"headings_0": {"content": "-Unpaved", "page": 44, "level": 2}}, {"headings_1": {"content": "UGX.707,692,113 that was received, UGX.707,692,113 (100%) was fully utilised.", "page": 44, "level": 2}}]], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "qualifying", "metadata": {"headings": [{"headings_0": {"content": "qualifying", "page": 44, "level": 2}}, {"headings_1": {"content": "-Unpaved", "page": 44, "level": 2}}], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "works \nTransfers to 309,654,113 309,654,113  \nlower local  \ngovernments  \nTotal 308km 768,578,113 297.4km 707,692,113 10.6km 60,886,000 \nThe underfunding led to a reduction in the scope and quality of works done by the works department. Out of 308km of road network planned to be implemented in the FY, only 297.4km of road network were implemented giving a variance of 10.6km", "metadata": {"headings": [{"headings_0": {"content": "qualifying", "page": 44, "level": 2}}, {"headings_1": {"content": "-Unpaved", "page": 44, "level": 2}}, [{"headings_0": {"content": "qualifying", "page": 44, "level": 2}}, {"headings_1": {"content": "-Unpaved", "page": 44, "level": 2}}], [{"headings_0": {"content": "qualifying", "page": 44, "level": 2}}, {"headings_1": {"content": "-Unpaved", "page": 44, "level": 2}}]], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "unimplemented.", "metadata": {"headings": [{"headings_0": {"content": "unimplemented.", "page": 44, "level": 1}}, {"headings_1": {"content": "qualifying", "page": 44, "level": 2}}], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This was attributed to budget cuts from Uganda Road Fund yet the district must ensure that all planned road works are implemented. \nThe Accounting Officer acknowledged the finding and stated that non receipt of 100% as per the approved budget/work plan affected the planned scope of works. \nRecommendation \nThe budget was approved by Uganda Road Fund and \u2018works were scheduled for 4th ~ quarter for the financial year 2022/2023. \nReview of the contract records and 4th quarter progressive report revealed the following anomalies: \noe A total of 6.0km were mechanically mainteined at a cost of UGX.8,000,000 as shown below.", "metadata": {"headings": [{"headings_0": {"content": "unimplemented.", "page": 44, "level": 1}}, {"headings_1": {"content": "qualifying", "page": 44, "level": 2}}, [{"headings_0": {"content": "unimplemented.", "page": 44, "level": 1}}, {"headings_1": {"content": "qualifying", "page": 44, "level": 2}}], [{"headings_0": {"content": "unimplemented.", "page": 44, "level": 1}}, {"headings_1": {"content": "qualifying", "page": 44, "level": 2}}], [{"headings_0": {"content": "unimplemented.", "page": 44, "level": 1}}, {"headings_1": {"content": "qualifying", "page": 44, "level": 2}}], [{"headings_0": {"content": "unimplemented.", "page": 44, "level": 1}}, {"headings_1": {"content": "qualifying", "page": 44, "level": 2}}], [{"headings_0": {"content": "unimplemented.", "page": 44, "level": 1}}, {"headings_1": {"content": "qualifying", "page": 44, "level": 2}}]], "page": 44, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Quarter Amount", "metadata": {"headings": [{"headings_0": {"content": "| Quarter Amount", "page": 45, "level": 7}}, {"headings_1": {"content": "unimplemented.", "page": 44, "level": 1}}], "page": 45, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Q4", "metadata": {"headings": [{"headings_0": {"content": "Q4", "page": 45, "level": 3}}, {"headings_1": {"content": "| Quarter Amount", "page": 45, "level": 7}}], "page": 45, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,000,000", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 45, "level": 3}}, {"headings_1": {"content": "Q4", "page": 45, "level": 3}}], "page": 45, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 45, "level": 3}}, {"headings_1": {"content": "Q4", "page": 45, "level": 3}}], "page": 45, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8,000,000", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}], "page": 45, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eo Physical inspection of Patto-Kaduwa Road revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}], "page": 45, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- were complete.\n- was well done\n- road was still intact and well motorable", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}], "page": 45, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}, [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}]], "page": 45, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the absence of water channels/pathways on the sides of the road. This may leads to water\n- drains should be deepened to accommodate logging in the road hence causing potholes to running water develop.", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}], "page": 45, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "There is likelihood that these roads may worsen and fail to serve the communities of Sironko District as planned during the rainy season. \nThe contract for manual road gangs has been renewed to execute routine maintenance activities on the roads. \nRecommendation  \nTthe Accounting Officer should ensure that activities are implemented as budgeted, ensure quality works by strengthening the supervision of road works and continue lobbying URF to provide enough funds that will necessitate adequate road works. \n4.5.3 Periodic maintenance of Bukimali-Bumausi road  \nForce on account mechanism was used for the maintenance of 2.0km of Bukimali- Bumansi road in financial  \nat a  \ncontract sum of \n3 23..\\| Bukimali- 844281 Bumasi-  \nBudibla road \nFuel deposit  \nfor periodic Shell RDS\\\\LP 19/0 mtce of  \nElgon 0\\\\984\\\\) 6/20 Bukimali- 27/06/ 13,700,00 service une\\\\023 23 Bumusi road 6412236 2023 0  \n263309 station", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}, [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}], [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}], [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}], [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}], [{"headings_0": {"content": "8,000,000", "page": 45, "level": 2}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 3}}]], "page": 45, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18,222,", "metadata": {"headings": [{"headings_0": {"content": "18,222,", "page": 46, "level": 3}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 2}}], "page": 46, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \nPhysical inspection of Bukimali-Bumansi Ro d revealed the following; \n", "metadata": {"headings": [{"headings_0": {"content": "18,222,", "page": 46, "level": 3}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 2}}, [{"headings_0": {"content": "18,222,", "page": 46, "level": 3}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 2}}], [{"headings_0": {"content": "18,222,", "page": 46, "level": 3}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 2}}]], "page": 46, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- were partially implemented\n- was well done\n- road was still intact and well motorable", "metadata": {"headings": [{"headings_0": {"content": "18,222,", "page": 46, "level": 3}}, {"headings_1": {"content": "8,000,000", "page": 45, "level": 2}}], "page": 46, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "-Drainage channels/ trenches were silted and", "metadata": {"headings": [{"headings_0": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}, {"headings_1": {"content": "18,222,", "page": 46, "level": 3}}], "page": 46, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "had over grown grass because of inadequate", "metadata": {"headings": [{"headings_0": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}, {"headings_1": {"content": "18,222,", "page": 46, "level": 3}}], "page": 46, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "maintenance.", "metadata": {"headings": [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}], "page": 46, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- was observed deposited on a section -Side drains should be deepened to accommodate along the water trench/on the sides of the road. running water  \nThis 9\" . road especially :  \ninconveniences  \nusers  \npedestrians. blocks running water down the  \ntrenches and causes silting.\n- should be sensitised to remove the timber on the road drainage channel", "metadata": {"headings": [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}], "page": 46, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nThis was attributed to inadequate funding/budget cuts. \nFailure to continously maintain the roads as planned exposes the roads to the risk of damage during the rainy season leading to loss of value in the funds already spent. \nThe contract for manual road gangs has been renewed to execute routine maintenance activities on the roads. \nRecommendation \nTthe Accounting Officer should engage URF for adequte funding for proper maintenance of the roads. \no Physical field inspection revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}, [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}], [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}], [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}], [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}], [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}], [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}]], "page": 46, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- channels/trenches were silted and had -Section of the road where gravelling was over grown grass because of inadequate manual well done", "metadata": {"headings": [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}], "page": 47, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "maintenance.", "page": 46, "level": 3}}, {"headings_1": {"content": "-Drainage channels/ trenches were silted and", "page": 46, "level": 7}}], "page": 47, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "maintenance.", "metadata": {"headings": [{"headings_0": {"content": "maintenance.", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 46, "level": 3}}], "page": 47, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- road was still intact and well motorable\n- water had formed gullies beneath the a oe a engulfed the water drainage channels/trenches and this @'@Nage Cnannels  \ninconveniences road users", "metadata": {"headings": [{"headings_0": {"content": "maintenance.", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 46, "level": 3}}], "page": 47, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nThe poor state of the roads was also attributed to the budget cuts that would not necessitate adequate deployment of road gangs. \nThere is likelihood that these roads may worsen and fail to serve the communities of Sironko District as planned during the rainy season.", "metadata": {"headings": [{"headings_0": {"content": "maintenance.", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 46, "level": 3}}, [{"headings_0": {"content": "maintenance.", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 46, "level": 3}}], [{"headings_0": {"content": "maintenance.", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 46, "level": 3}}]], "page": 47, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 47, "level": 3}}], "page": 47, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the contract for manual road gangs has been renewed to execute routine maintenance activities on the roads. \nThe Accounting Officer should continue lobbying for more funding to work on the roads to make them more motorable. \n4.5.5 Utilization of Uganda Road Fund transfers to Lower Local Governments Review of the fourth quarter report FY 2022/2023 revealed that a total of UGX.309,654,113 (UGX.193,983,971 was transferred to 2 Town Councils and UGX.115,670,142 was transferred to 19 sub counties) during the financial year 2022/2023 meant to improve the community roads. Analysis of IFMS payments also revealed that UGX.309,356,112 was transferred to the LLGs giving a slight immaterial variance of UGX.298,000. \nThe Accounting-Officer explained that District Engineering department gives technical - ~--- back up to Lower Local Governments by carrying out pre inspection, prepare bills of quantities, supervision during implementation, make progress reports with recommendations. \nRecommendation  \nThe Accounting Officer should closely monitor the funds transferred to lower local governments, ensure preparation of activity reports, work plans and the status reports on roads constructed showing the state before and after the funds were used.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 47, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "maintenance.", "page": 47, "level": 3}}]], "page": 47, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OTHER INFORMATION", "metadata": {"headings": [{"headings_0": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], "page": 48, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Sironko DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG", "metadata": {"headings": [{"headings_0": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}, [{"headings_0": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}]], "page": 48, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget/work plan.", "metadata": {"headings": [{"headings_0": {"content": "budget/work plan.", "page": 51, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}], "page": 51, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that planning for PDM priorities are guided by District priority commodities, making it a Top- Bottom planning process. When identifying forming enterprises and enterprise groups, however the sub counties/ Town councils should attach such budgeted priorities and submit to the District in the subsequent year. \nRecommendation \nThe Accounting Officer should devise a mechanism of collecting PDM priorities at Subcounties and Town Councils and ensure they are included into the district budgeting processes. \n5.3.1.2 Release of Funds to PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "budget/work plan.", "page": 51, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}, [{"headings_0": {"content": "budget/work plan.", "page": 51, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}], [{"headings_0": {"content": "budget/work plan.", "page": 51, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}], [{"headings_0": {"content": "budget/work plan.", "page": 51, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}]], "page": 51, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- ~--~<This-implies that there was-no under/over funding for parishes-in the -FY-2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "budget/work plan.", "page": 51, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}], "page": 52, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nI further noted there is no clear strategy highlighted by Government to extend the scope of PDM to cover any emerging parishes over the years in event it occurs. \nThere is a risk that any emerging parishes may not benefit from the PDM, hence, undermining its objective. \nThe Accounting Officer pledged to make submissions for funding of emerging parishes/ wards to PDM secretariat at MoLG.", "metadata": {"headings": [{"headings_0": {"content": "budget/work plan.", "page": 51, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}, [{"headings_0": {"content": "budget/work plan.", "page": 51, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}], [{"headings_0": {"content": "budget/work plan.", "page": 51, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}], [{"headings_0": {"content": "budget/work plan.", "page": 51, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 48, "level": 6}}]], "page": 52, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 51, "level": 1}}], "page": 52, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should carry out reconciliations and ensure that funds are provided to all the gazetted parishes/wards including any emerging ones for the participation in the PDM Programme. \n5.3.1.3 Delayed 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 four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.100 Million by 30\" June, 2023 (end of financial year), I noted the following; \noe Out of 10 sampled SACCOs, 8 SACCOs received PRF in the last month of the last quarter and 2 SACCOs received PRF after 30\" June, 2023 as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 51, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 51, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 51, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "budget/work plan.", "page": 51, "level": 1}}]], "page": 52, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 52, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 52, "level": 3}}], "page": 52, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Date of No. of  \nRemarks  \nSN SACCO Name disbursement SACCO's Amount [  \nBunamahande disbursement of funds Bumasifa  \nPDM  \n1 SACCO 50,000,000 Bunamudulo  \nLate disbursement of funds Legenya  \nPDM  \n2 SACCO 50,000,000 Simu-Pondo  \nLate disbursement of funds Kikobero  \nPDM  \n3 SACCO 50,000,000 \n~ Consequently, there was delayed disbursement to SACCO beneficiaries: which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED and pledged to communicate early enough to the MoFPED for timely release of PDM funds.", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 52, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 52, "level": 3}}, [{"headings_0": {"content": "below;", "page": 52, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 52, "level": 3}}], [{"headings_0": {"content": "below;", "page": 52, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 52, "level": 3}}]], "page": 52, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "below;", "page": 52, "level": 2}}], "page": 53, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should bring the matter to the attention of MoFPED. \n5.3.1.4 Release of Funds for PDM Administrative Costs  \nAccording to a letter from the National Coordinator of the PDM dated 29\" September 2022 to all Local Government Accounting Officers on utilisation of PDM administrative costs grant in the FY 2022/23, UGX.10.5 billion (UGX. 1 million per parish) was provided for administrative costs under the Parish Development Model to be utilized towards the PDM activities at the Parish level. These activities include; \nPDM SACCO General Meetings and initial training of PDM SACCO leaders by 30\" oe  \nNovember 2022 (Quarter 1 release).  \nConsolidated allowances for the Parish Development Committee (PDC) meetings, @  \nConsolidated allowances for Monitoring and Evaluation by PDC members,  \n0  \no Stationery, and  \no Refreshments \nI noted that the approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX.224,000,000, out of which, UGX.224,000,000 (100%) was received, leading to no shortfall. \nHowever, Funding received of UGX.1,000,000 per SACCO and or below was inadequate to facilitate the activities of the PDCs. \nThe Accounting Officer explained that the challenge has been inadequate funding to finance the operation of PDCs at parish level, including lack of ICT Equipment\u2019s. \nRecommendation  \nThe Accounting Officer should lobby for more funds to facilitate continuous training and guidance of the PDCs \nSN Parish Name \\| Name af SACCO Total PRF Total  \n%age disbursed . \nreceived ( Disbursements", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "below;", "page": 52, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "below;", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "below;", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "below;", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "below;", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "below;", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "below;", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "below;", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "below;", "page": 52, "level": 2}}]], "page": 53, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022]", "metadata": {"headings": [{"headings_0": {"content": "2022]", "page": 54, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 53, "level": 3}}], "page": 54, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(Loans)", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 54, "level": 2}}, {"headings_1": {"content": "2022]", "page": 54, "level": 3}}], "page": 54, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.  \nBunamahande \n100,000,000 32.000000 \\_\\_ Bunamahande Bumasifa PDM SACCO \nLegenya PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 54, "level": 2}}, {"headings_1": {"content": "2022]", "page": 54, "level": 3}}, [{"headings_0": {"content": "(Loans)", "page": 54, "level": 2}}, {"headings_1": {"content": "2022]", "page": 54, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 54, "level": 2}}, {"headings_1": {"content": "2022]", "page": 54, "level": 3}}]], "page": 54, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[1", "metadata": {"headings": [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], "page": 54, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Simu-Pondo PDM SACCO \nGibinda Kikobero PDM 100,000,000 33,000,000 33% \nee eg] nn ur Ward \nTC PDM SACCO \\| ewan sxc, vane Po Bukyambi \nSACCO \nBusoliti PDM SACCO  \nu  \n. Kibira Ward PDM SACCO \nBukisimamu Bukisimamu Ward 100,000,000 24,100,000 24% Ward \nButeza TC PDM SACCO  \n\\| Tot \\| 3000000000 309,208,000 \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer explained that the delay was due to opening of bank accounts of beneficiaries by the banks, accessing beneficiaries on PDMIS and payments of beneficiaries by the banks. \nRecommendation \nThe Accounting Officer should always provide technical support to the SACCO leaders on opening bank accounts to ensure timely disbursement of funds. \n5.4 Review of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM A - \nLocal 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\"\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide \nA PDM SACCO shali hoid-a-General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \ni Governance Observations Recommendation = Structure \\|  \n1;  \nHLG  \nCore + The HLG Core Implementation team The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}, [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}], [{"headings_0": {"content": "[1", "page": 54, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 54, "level": 2}}]], "page": 54, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 55, "level": 3}}, {"headings_1": {"content": "[1", "page": 54, "level": 3}}], "page": 55, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "was fully constituted as per the ensure compliance to the Teams guideline. guidelines.  \ne The District prepared all 4 quarterly  \nperformance reports.  \ne There was evidence of Mobilization  \nand sensitization of the various  \nstakeholders at all levels including", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 55, "level": 3}}, {"headings_1": {"content": "[1", "page": 54, "level": 3}}], "page": 55, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "communities.", "metadata": {"headings": [{"headings_0": {"content": "communities.", "page": 55, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 55, "level": 3}}], "page": 55, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e There was Support for the continuous formation of PDM enterprise groups,  \ne There was training of the PDM enterprise groups and SACCOs, and, e There was continuous data collection at household and community levels. \nThe Accounting Officer acknowledged the findings.", "metadata": {"headings": [{"headings_0": {"content": "communities.", "page": 55, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 55, "level": 3}}, [{"headings_0": {"content": "communities.", "page": 55, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 55, "level": 3}}]], "page": 55, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish  \nI reviewed the operations of the PDC The Accounting Officer should", "metadata": {"headings": [{"headings_0": {"content": "communities.", "page": 55, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 55, "level": 3}}], "page": 55, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}], "page": 55, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in the 10 sampled PDM SACCOS, and lobby for more funds to \n\u2014  \nfunding te--finance the operation of PDCs at parish level including lack of ICT Equipment\u2019s.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}, [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}]], "page": 55, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. General Meetings \u00ab All the 10 SACCOs held a general The Accounting Officer should by PDM SACCOs  \nmeeting more than 1 month after ensure that training of PDM their registration. SACCO members is e In all the 10 SACCOs, a leadership undertaken.  \nvetting committee was elected and  \ninaugurated  \neIn all the 10 PDM SACCOs, the  \nvetting criterion following the PDM  \nSACCO byelaws was approved and  \nincluded in the minutes/agenda  \ne All the 10 PDM SACCOs had training  \nof the PDM SACCO members during  \nthe meeting  \ne The 10 PDM SACCOs included the  \nbank account opening resolution in  \nthe minutes  \ne By the time of the first general  \nmeeting, no PDM SACCOs had  \nalready received funds", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}], "page": 56, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that  \ntraining SACCO Members were trained  \nby extension workers upon formation  \nof enterprise groups. The number of  \nextension workers in the District/ Field  \nis inadequate to allow a  \ncomprehensive training process;  \nhence most groups were combined  \nand trained at once, at the parish or  \nsub county headquarters. Evidence of  \nthis information available at parish/  \nsub county level. aa PDM SACCO e All PDM SACCOs with fully The Accounting Officer  \nBoard  \nconstituted Boards held regular ensure that PDM SACCOs Board meetings.  \noperate with fully constituted e The members of the board filled in Boards which held regular \\| \nexpression of interest forms prior to Board meetings. a \nbeing elected board members.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}, [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}], [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}]], "page": 56, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. SACCO  \ne All SACCOs constituted the I advised the Accounting Committees and supervisory, executive committees Officer to oversee the Sub Committees  \nas well as the Loan, Production, management of SACCO Marketing, Business Development Committees and Sub Finance and investment Committees", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}], "page": 56, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "oe 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.  \ne 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", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}, [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}], [{"headings_0": {"content": "Development", "page": 55, "level": 3}}, {"headings_1": {"content": "communities.", "page": 55, "level": 3}}]], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Recommendation", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 57, "level": 7}}, {"headings_1": {"content": "Development", "page": 55, "level": 3}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 57, "level": 7}}, {"headings_1": {"content": "Development", "page": 55, "level": 3}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of the ToTs The training of trainers was carried out after funds The Accounting Officer and Core PDM were released to PDM SACCOs  \nshould ensure continuous", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 57, "level": 7}}, {"headings_1": {"content": "Development", "page": 55, "level": 3}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 57, "level": 3}}, {"headings_1": {"content": "| Recommendation", "page": 57, "level": 7}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "training and guidance of Teams at HLG level  \nThe Accounting Officer explained that the training PDCs  \nof trainers was carried as stipulated in the", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 57, "level": 3}}, {"headings_1": {"content": "| Recommendation", "page": 57, "level": 7}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 57, "level": 9}}, {"headings_1": {"content": "Implementation", "page": 57, "level": 3}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2. Training of Local e The training of local experts was carried after The Accounting Officer Experts funds were released  \nshould ensure training of e The training was attended by other cadres other Local Experts  \nthan Parish Chief, CDOs, Commercial Officers,  \nand Extension officers.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 57, "level": 9}}, {"headings_1": {"content": "Implementation", "page": 57, "level": 3}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nThe Accounting Officer explained that the training of Local Experts was carried as stipulated in the", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 57, "level": 9}}, {"headings_1": {"content": "Implementation", "page": 57, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 57, "level": 9}}, {"headings_1": {"content": "Implementation", "page": 57, "level": 3}}]], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 57, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 57, "level": 9}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 57, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 57, "level": 9}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Training  \nof e The HLG core implementation team trained The Accounting Officer Households and households and enterprise group leaders in all should ensure continuous Enterprise Group 90 parishes on household visioning and training of Households and Leaders enterprise analysis. Enterprise Group Leaders", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 57, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 57, "level": 9}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the training of Households and Enterprise Group Leaders was carried out as stipulated in the guidelines.  \nL", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 57, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 57, "level": 9}}], "page": 57, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June, 2022. \nI made the following observations; \nSN Nature of Observations", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 57, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 57, "level": 9}}, [{"headings_0": {"content": "guidelines.", "page": 57, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 57, "level": 9}}], [{"headings_0": {"content": "guidelines.", "page": 57, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 57, "level": 9}}]], "page": 58, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 58, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 57, "level": 6}}], "page": 58, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], "page": 58, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], "page": 58, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Registration of PDM All SACCOs were registered under the The Accounting Officer SACCOs Under the Cooperative Societies Act.  \nshould continuously Cooperative  \nensure compliance with Societies Act the guidelines. Irregularities in registration of PDM SACCOs  \nmay lead to loss of PRF due to; funding  \nillegitimate, SACCOs", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], "page": 58, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that all SACCOs registered under the Cooperative Societies Act as per the guidelines", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], "page": 58, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Licensing of PDM All the 224 SACCOs were not licensed to The Accounting Officer SACCOs Under the take on the business of lending under should engage the Microfinance  \nMicrofinance Institutions money lenders act secretariat on licencing Institutions Money as detailed in Appendix 5  \nand ensure that Lenders Act  \nfinancing agreements are As a result, enforcement of recovery of PRF signed before the from beneficiaries by the PDM SACCOs may transfer of money to be legally challenged leading to loss of SACCOs and copies kept funds. on file.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], "page": 58, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that, While registering PDM SACCOs, other conditions were waived off and SACCOs were only registered under the Cooperative Societies \nHousehold Registers -  \nPDM members register: is: -- \u201c  \nFailure to update PDM member registers always updated as may result to extending PRF loans to required by the ineligible beneficiaries leading to failure to guidelines.  \nachieve pillar objectives. \n\\|  \nThe Accounting Officer explained that all SACCOs had PDM member registers/ updated PDM member registers", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}, [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}]], "page": 58, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Signing of PRF e UGX.22,400,000,000 was transferred to The Accounting Officer Financing  \n90 SACCOs that signed PRF financing should always ensure Agreements agreements compliance with the guidelines  \neIn all PDM SACCOs, the SACCO bank  \naccount number provided was captured in  \nthe signed PRF Financing Agreement as  \nguided by Budget execution circular for FY  \n2022/2023, June 2022.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], "page": 59, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that all funds were transferred to SACCOs after signing PRF financing agreements", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], "page": 59, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Submission  \nof e UGX.22,400,000,000 was transferred to The Accounting Officer Attestation Forms by 224 groups with attestation form to the should always ensure the Accounting Secretariat.  \ncompliance with the Officer (AO) guidelines", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], "page": 59, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that. all funds were transferred to SACCOs with evidence of submission of attestation forms to the secretariat \n5.5.2 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth o", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}, [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}]], "page": 59, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A loan: appticant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation \\|", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}, [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}]], "page": 60, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Loan Application and All beneficiaries in 224 Parishes who The Accounting Officer Approval Process", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], "page": 60, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "accessed loans before 5 June 2023 should enforce compliance were not selected through the PDMIS.  \nduring loan processing.  \nAll beneficiaries in 224 Parishes who  \naccessed loans after 5\u00ae June 2023, there  \nwas no evidence that they had been  \nvetted by a village meeting convened by  \nthe enterprise groups as detailed in the  \ntable below. \nFailure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. \nThe Accounting Officer acknowledged the finding and stated that this was done during selection of beneficiaries\u2019 right from the enterprise groups up to the PDM I  \nSACCOs. \nInsurance Policy for All PRF beneficiaries who carried out The Accounting Officer Farming Enterprises  \nfarming enterprises in 224 PDM SACCOs should lobby for more did not obtain agricultural insurance funding and also sensitize policies from UAIS.  \nthe SACCO managements about the matter.  \nLack of recourse in form of insurance will  \nexpose the farming enterprises to the  \nadverse effects of climate  \nand \n5.6 Physical Inspection of Household Project Implementation  \nI reviewed loan files, SACCO records and carried out interviews with SACCO management where I observed the following;  \noe One hundred thirty two (132) beneficiaries in 3 PDM SACCOs had implemented different projects from the funded enterprises.  \noe Most of the poultry and piggery projects needed veterinary attention as they were affected by diseases.  \no There were no beneficiaries in PDM SACCOs with non-existent projects. Details are shown in Appendix 6 \nFailure to provide veterinary assistance to the projects may result into losses and undermine the achievement of PDM objectives. \nThe Accounting Officer explained that the District has planned to have a training of SACCO leaders in monitoring and evaluation of performance of beneficiaries. \nRecommendation  \nThe Accounting Officer should provide urgent veterinary assistance to the beneficiary projects and also strengthen the supervision, monitoring and\\_ sensitization mechanisms to address the implementation challenges. \nauge ORfErn WAL ONT Copy AUDITOR GENERAL \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}, [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}], [{"headings_0": {"content": "registration", "page": 58, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 2}}]], "page": 60, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 62, "level": 2}}, {"headings_1": {"content": "registration", "page": 58, "level": 2}}], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \nNo Source Approved budget Actual Collections Variance Reasons for under/over", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 62, "level": 2}}, {"headings_1": {"content": "registration", "page": 58, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 62, "level": 2}}, {"headings_1": {"content": "registration", "page": 58, "level": 2}}]], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "collection", "metadata": {"headings": [{"headings_0": {"content": "collection", "page": 62, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 62, "level": 2}}], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a.) Tax revenues \n1 Trading Licenses", "metadata": {"headings": [{"headings_0": {"content": "collection", "page": 62, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 62, "level": 2}}, [{"headings_0": {"content": "collection", "page": 62, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 62, "level": 2}}]], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "19,750,000", "metadata": {"headings": [{"headings_0": {"content": "19,750,000", "page": 62, "level": 2}}, {"headings_1": {"content": "collection", "page": 62, "level": 3}}], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4,710,000 15,040,000 Failure to enforce collections 2 Land fees", "metadata": {"headings": [{"headings_0": {"content": "19,750,000", "page": 62, "level": 2}}, {"headings_1": {"content": "collection", "page": 62, "level": 3}}], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "50,000,000", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 62, "level": 3}}, {"headings_1": {"content": "19,750,000", "page": 62, "level": 2}}], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "11,373,500 38,626,500 Failure to enforce collections \\| 3 Local Service Tax (LST) 148,000,000 126,283,622 21,716,378 Non-payment of salary for some staff hence non-  \ndeduction of LST  \nb.) Non tax revenues  \n4 Sale of goods & Services 87,035,000 - 87,035,000 n/a", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 62, "level": 3}}, {"headings_1": {"content": "19,750,000", "page": 62, "level": 2}}], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Administrative Fees and licenses 297,440,000  \n224,669,270  \n72,770,730 Failure to enforce collections Miscelleneous 39,345,000 39,345,000 \u2014 = n/a", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 62, "level": 3}}, {"headings_1": {"content": "19,750,000", "page": 62, "level": 2}}], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nTotal 641,570,000 406,381,392 235,188,608 \nAppendix 2 (a): Out- uts without a ropriate indicators and targets  \n\u2014 Key performance", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 62, "level": 3}}, {"headings_1": {"content": "19,750,000", "page": 62, "level": 2}}, [{"headings_0": {"content": "50,000,000", "page": 62, "level": 3}}, {"headings_1": {"content": "19,750,000", "page": 62, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 62, "level": 3}}, {"headings_1": {"content": "19,750,000", "page": 62, "level": 2}}]], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "indicator(s) (Measure)", "metadata": {"headings": [{"headings_0": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}, {"headings_1": {"content": "50,000,000", "page": 62, "level": 3}}], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Programme SubProgramme PIAP Output Budget Output Activities Implemented Expenditure used  \n4 Quarterly Internal Audit  \nProvided 000024-Compliance reports produced for all  \nand Enforcement  \ndepartments and submitted to  \nServices internal Auditor general. 2,082,236,020  \n14050304-The Public Not provided Service Pension Fund/ 390012-  \nScheme established and Implementation of  \nPayment of monthly pension to  \noperationalized Pension Reforms pensioners for 12 months", "metadata": {"headings": [{"headings_0": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}, {"headings_1": {"content": "50,000,000", "page": 62, "level": 3}}], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,829,172,988", "metadata": {"headings": [{"headings_0": {"content": "2,829,172,988", "page": 62, "level": 2}}, {"headings_1": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "390014-Development Not provided 14050302-Decentralized and  \n:  \nmanagement of salary, Operationationalion of  \npension and gratuity  \nHuman Resource  \nstrengthened System 0 2,964,494,430 \\| 16 \nProvided \nGOVERNANCE 01-Institutional 16060502-Administrative 000014-Administrative Fuel facilitation for the district  \n\\|\\_AND SECURITY Coordination  \nsupport services enhanced and Support Services Chairperson for 12 months  \n970,674,440 \n59 \n18-  \nProvided DEVELOPMENT 18010601-Tax compliance  \nPLAN 02-Resource improved through  \nIMPLEMENTAT Mobilization and increased efficiency in  \n000004-Finance and  \n42 LLG finance staff supervised  \nION Budgeting revenue administration Accounting on budgeting \n2 standing committee meeting 16060502-Asset  \n000003-Facilities  \nheld to review reports, \n49,747,357  \nProvided \nManagement Management budgets, and workplans 59,404,875  \n18010601-Tax compliance Provided improved through  \nincreased efficiency in  \n000004-Finance and  \n42 LLG finance staff supervised  \nrevenue administration Accounting on budgeting  \n16060508-Procurement 8 DCC meetings held to  \nand disposal of Assets  \n000007-Procurement  \napprove adverts and award of  \nmanaged and Disposal Services contracts \n01-Institutional 16060502-Administrative 000014-Administrative Fuel facilitation for the district Coordination support services enhanced and Support Services Chairperson for 12 months", "metadata": {"headings": [{"headings_0": {"content": "2,829,172,988", "page": 62, "level": 2}}, {"headings_1": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}, [{"headings_0": {"content": "2,829,172,988", "page": 62, "level": 2}}, {"headings_1": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}], [{"headings_0": {"content": "2,829,172,988", "page": 62, "level": 2}}, {"headings_1": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}], [{"headings_0": {"content": "2,829,172,988", "page": 62, "level": 2}}, {"headings_1": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}], [{"headings_0": {"content": "2,829,172,988", "page": 62, "level": 2}}, {"headings_1": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}], [{"headings_0": {"content": "2,829,172,988", "page": 62, "level": 2}}, {"headings_1": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}], [{"headings_0": {"content": "2,829,172,988", "page": 62, "level": 2}}, {"headings_1": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}], [{"headings_0": {"content": "2,829,172,988", "page": 62, "level": 2}}, {"headings_1": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}], [{"headings_0": {"content": "2,829,172,988", "page": 62, "level": 2}}, {"headings_1": {"content": "indicator(s) (Measure)", "page": 62, "level": 2}}]], "page": 62, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "746,341,766", "metadata": {"headings": [{"headings_0": {"content": "746,341,766", "page": 63, "level": 3}}, {"headings_1": {"content": "2,829,172,988", "page": 62, "level": 2}}], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Provided \n10,900,000  \nProvided \n49,000,000  \n18011608-Systems and Provided Sanctions to enforce  \n16-  \ncommitment controls and 000061-Management  \nGOVERNANCE 05-Anti-Corruption prevent accumulation of of Government  \nPayment of salary for staff for  \nAND SECURITY and Accountability domestic arrears in place Accounts 12 months  \n01-Institutional 14040401- Budget  \nStrengthening and priorities aligned to  \n000006-Planning and  \nCoordination programme plans Budgeting services  \n03-Storage, Agro- 010013-Support to", "metadata": {"headings": [{"headings_0": {"content": "746,341,766", "page": 63, "level": 3}}, {"headings_1": {"content": "2,829,172,988", "page": 62, "level": 2}}, [{"headings_0": {"content": "746,341,766", "page": 63, "level": 3}}, {"headings_1": {"content": "2,829,172,988", "page": 62, "level": 2}}], [{"headings_0": {"content": "746,341,766", "page": 63, "level": 3}}, {"headings_1": {"content": "2,829,172,988", "page": 62, "level": 2}}]], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8,000,000", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 63, "level": 3}}, {"headings_1": {"content": "746,341,766", "page": 63, "level": 3}}], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 63, "level": 3}}, {"headings_1": {"content": "746,341,766", "page": 63, "level": 3}}], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 63, "level": 3}}, {"headings_1": {"content": "8,000,000", "page": 63, "level": 3}}], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,698,177,857", "metadata": {"headings": [{"headings_0": {"content": "1,698,177,857", "page": 63, "level": 3}}, {"headings_1": {"content": "provided", "page": 63, "level": 3}}], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "lol", "metadata": {"headings": [{"headings_0": {"content": "1,698,177,857", "page": 63, "level": 3}}, {"headings_1": {"content": "provided", "page": 63, "level": 3}}], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "proticied", "metadata": {"headings": [{"headings_0": {"content": "proticied", "page": 63, "level": 9}}, {"headings_1": {"content": "1,698,177,857", "page": 63, "level": 3}}], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Processing and 01020301-Value addition agro-processing & 0 established  \n: Demo sites for ; Value addition equipment acquired value addition micro scale irrigation 443,205,189  \n\\\\ 01-AGRO- 103% of children were Provided INDUSTRIALIZ  \n320022-Immunisation cumulatively immunised in the  \nATION Services 2 quarters 684,426,105  \n09-  \nProvided INTEGRATED  \n8 Road equipment repaired  \nTRANSPORT 03-Transport 09020401-Capacity of  \nINFRASTRUCT Infrastructure and existing transport \nand serviced in works 260014-Road department i.e 2 dumper URE AND  \nServices  \ninfrastructure and services Equipment and Fleet tippers, 2 graders, 1 wheel SERVICES Development increased.", "metadata": {"headings": [{"headings_0": {"content": "proticied", "page": 63, "level": 9}}, {"headings_1": {"content": "1,698,177,857", "page": 63, "level": 3}}, [{"headings_0": {"content": "proticied", "page": 63, "level": 9}}, {"headings_1": {"content": "1,698,177,857", "page": 63, "level": 3}}]], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "09040106-Community", "metadata": {"headings": [{"headings_0": {"content": "09040106-Community", "page": 63, "level": 2}}, {"headings_1": {"content": "proticied", "page": 63, "level": 9}}], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "access & feeder roads 04-Transport Asset constructed & maintained \nManagement Services loader, 1 double cabin pick up \n260002-District Urban 33km of CAR maintained  \n,  \nand Community Access  \n(13.5km urban 19.5 km Rural Management to facilitate market access Road Maintenance \n30,667,000  \nProvided \n878,345,344", "metadata": {"headings": [{"headings_0": {"content": "09040106-Community", "page": 63, "level": 2}}, {"headings_1": {"content": "proticied", "page": 63, "level": 9}}, [{"headings_0": {"content": "09040106-Community", "page": 63, "level": 2}}, {"headings_1": {"content": "proticied", "page": 63, "level": 9}}], [{"headings_0": {"content": "09040106-Community", "page": 63, "level": 2}}, {"headings_1": {"content": "proticied", "page": 63, "level": 9}}], [{"headings_0": {"content": "09040106-Community", "page": 63, "level": 2}}, {"headings_1": {"content": "proticied", "page": 63, "level": 9}}], [{"headings_0": {"content": "09040106-Community", "page": 63, "level": 2}}, {"headings_1": {"content": "proticied", "page": 63, "level": 9}}]], "page": 63, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\+ Not provided 03-Water 14040401- Budget  \nResources priorities aligned to 000006-Planning and  \nManagement programme plans Budgeting services  \n606,980,668  \n06070302-Land Not provided Information System 140035-Land  \n06-NATURAL 02-Land  \nautomated and integrated Information  \nAnnual compensation rates  \nRESOURCES, Management with other systems Management updated  \n264,282,061  \nENVIRONMENT 18010603-Resource \\| Provided , CLIMATE 02-Resource mobilization and Budget 560019-Data  \n4 quarterly statistical reports  \nCHANGE, LAND Mobilization and execution legal framework Management and  \nwere prepared and district  \nAND WATER Budgeting developed and amended Dissemination statistical abstract updated  \n8,000,000  \n14-PUBLIC 4 Quarterly Internal Audit Provided SECTOR  \n14040102-Compliance 000024-Compliance reports produced for all  \nTRANSFORMAT 01-Strengthening Inspection undertaken in and Enforcement  \ndepartments and submitted to  \nION Aesouniabilitg MDAs and LGs Services internal Auditor general. 111,592,956", "metadata": {"headings": [{"headings_0": {"content": "09040106-Community", "page": 63, "level": 2}}, {"headings_1": {"content": "proticied", "page": 63, "level": 9}}], "page": 64, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "02-Strengthening", "metadata": {"headings": [{"headings_0": {"content": "02-Strengthening", "page": 64, "level": 3}}, {"headings_1": {"content": "09040106-Community", "page": 63, "level": 2}}], "page": 64, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Provided Private Sector  \nInstitutional and 07030201-Product and 190032-Product and  \nPrivate sector Organizational market information  \nServices Market  \n224 PDM SACCOs supported to  \ndevelopment Capacity systems developed Research access PRF \\| 50,858,052  \n12-Human 02-Population 1203010508-Human  \nProvided", "metadata": {"headings": [{"headings_0": {"content": "02-Strengthening", "page": 64, "level": 3}}, {"headings_1": {"content": "09040106-Community", "page": 63, "level": 2}}], "page": 64, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 64, "level": 3}}, {"headings_1": {"content": "02-Strengthening", "page": 64, "level": 3}}], "page": 64, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Health, Safety and resources recruited to fill  \n320165-Primary Health PHC funds transfered to Development Management vacant posts  \ncare services  \n01-Agro- 03-Storage, Agro- 010013-Support to  \nIndustrializatio Processing and 01020301-Value addition agro-processing & \nBuhugu HC III for 2 quarters 180,000,000  \nNot", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 64, "level": 3}}, {"headings_1": {"content": "02-Strengthening", "page": 64, "level": 3}}, [{"headings_0": {"content": "Capital", "page": 64, "level": 3}}, {"headings_1": {"content": "02-Strengthening", "page": 64, "level": 3}}]], "page": 64, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 64, "level": 9}}, {"headings_1": {"content": "Capital", "page": 64, "level": 3}}], "page": 64, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 Demo sites established for  \nn Value addition equipment acquired value addition micro scale irrigation 144,443,665  \n12-Human 02-Population 1203010508-Human  \nProvided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 64, "level": 9}}, {"headings_1": {"content": "Capital", "page": 64, "level": 3}}], "page": 64, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 64, "level": 3}}, {"headings_1": {"content": "provided", "page": 64, "level": 9}}], "page": 64, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Health, Safety and  \nresources recruited to fill \\| 320165-Primary Health PHC funds transfered to  \nDevelopment Management vacant posts  \ncare services  \nBuhugu HC III for 2 quarters 6,600,000 Total - 14,877,550,773 - \n61", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 64, "level": 3}}, {"headings_1": {"content": "provided", "page": 64, "level": 9}}, [{"headings_0": {"content": "Capital", "page": 64, "level": 3}}, {"headings_1": {"content": "provided", "page": 64, "level": 9}}]], "page": 64, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 2(b): Fully implemented out-put(s  \nTotal No activities in  \nNumber of fully SubProgram Activities the out-put implemented Programme me PIAP Output Budget Output Implemented Expenditure  \nactivities  \n4 Quarterly 4 4 Internal Audit  \nreports produced  \nfor all departments  \n14040102-Compliance 000024-Compliance and submitted to  \nInspection undertaken in and Enforcement internal Auditor 2,082,236,020  \nMDAs and LGs Services general.  \n14050304-The Public Payment of 12 12 Service Pension Fund/ 390012-  \nmonthly pension to  \nScheme established and  \nImplementation of  \npensioners for 12  \noperationalized Pension Reforms months 2,829,172,988  \n16- Fuel facilitation for 12 12 GOVERNANCE 000014- the district  \nAND SECURITY 01-Institutional 16060502-Administrative Administrative and Chairperson for 12  \nCoordination support services enhanced Support Services months", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 64, "level": 3}}, {"headings_1": {"content": "provided", "page": 64, "level": 9}}], "page": 65, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "970,674,440", "metadata": {"headings": [{"headings_0": {"content": "970,674,440", "page": 65, "level": 3}}, {"headings_1": {"content": "Capital", "page": 64, "level": 3}}], "page": 65, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "18010601-Tax compliance 02-Resource improved through Mobilization increased efficiency in \n42 LLG finance  \n000004-Finance and staff supervised on  \nand Budgeting revenue administration Accounting budgeting 60,693,357  \n18011608-Systems and 12 12 Sanctions to enforce  \n000061-  \ncommitment controls and Management of Payment of salary  \nprevent accumulation of Government  \nfor staff for 12  \ndomestic arrears in place Accounts months", "metadata": {"headings": [{"headings_0": {"content": "970,674,440", "page": 65, "level": 3}}, {"headings_1": {"content": "Capital", "page": 64, "level": 3}}, [{"headings_0": {"content": "970,674,440", "page": 65, "level": 3}}, {"headings_1": {"content": "Capital", "page": 64, "level": 3}}]], "page": 65, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "463,920,488", "metadata": {"headings": [{"headings_0": {"content": "463,920,488", "page": 65, "level": 3}}, {"headings_1": {"content": "970,674,440", "page": 65, "level": 3}}], "page": 65, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8 DCC meetings 000007-Procurement held to approve 16060508-Procurement and and Disposal  \ndisposal of Assets managed Services \nadverts and award  \nof contracts 10,900,000  \nFuel facilitation for  \n12 000014- the district  \n16060502-Administrative Administrative and Chairperson for 12  \nsupport services enhanced Support Services months", "metadata": {"headings": [{"headings_0": {"content": "463,920,488", "page": 65, "level": 3}}, {"headings_1": {"content": "970,674,440", "page": 65, "level": 3}}, [{"headings_0": {"content": "463,920,488", "page": 65, "level": 3}}, {"headings_1": {"content": "970,674,440", "page": 65, "level": 3}}]], "page": 65, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "49,000,000", "metadata": {"headings": [{"headings_0": {"content": "49,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "463,920,488", "page": 65, "level": 3}}], "page": 65, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "18011608-Systems and 12 Sanctions to enforce  \n000061-  \n05-Anti- commitment controls and Management of Payment of salary  \n18- \nCorruption and prevent accumulation of Government  \nfor staff for 12 DEVELOPMENT Accountability domestic arrears in place Accounts months", "metadata": {"headings": [{"headings_0": {"content": "49,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "463,920,488", "page": 65, "level": 3}}, [{"headings_0": {"content": "49,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "463,920,488", "page": 65, "level": 3}}]], "page": 65, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8,000,000", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}], "page": 65, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PLAN 01- UGX.9,225,064,215 UGX.9,225,064,215 IMPLEMENTATI Education,Sport 320157-Primary  \nON s and skills  \nEducation Services 9,225,064,215 \n62", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}, [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}]], "page": 65, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014  \n8 Road equipment  \nrepaired and  \n09-  \nserviced in works  \nINTEGRATED department i.e 2  \nTRANSPORT 03-Transport 09020401-Capacity of 260014-Road dumper tippers, 2  \nINFRASTRUCT Infrastructure existing transport  \nEquipment and Fleet graders, 1 wheel  \nURE AND and Services infrastructure and services Management  \nloader, 1 double  \nSERVICES Development increased. Services cabin pick up 30,667,000  \n06070302-Land u. \\| Information System 140035-Land Annual  \n02-Land automated and integrated Information compensation  \nu Management with other systems Management rates updated 264,282,061  \n4 quarterly 4 4 18010603-Resource statistical reports  \n02-Resource mobilization and Budget 560019-Data  \nwere prepared and  \nMobilization execution legal framework Management and district statistical  \nand Budgeting developed and amended Dissemination abstract updated 8,000,000  \n4 Quarterly 4 4 Internal Audit \nreports produced  \n14-PUBLIC  \nfor all departments  \nSECTOR 01- 14040102-Compliance 000024-Compliance and submitted to  \nTRANSFORMAT Strengthening Inspection undertaken in and Enforcement internal Auditor 111,592,956  \nION Accountability MDAs and LGs Services general.  \n02- 224 224 Strengthening  \nPrivate Sector \nInstitutional \nand  \n07030201-Product and  \n190032-Product and 224 PDM SACCOs \\| Organizational market information systems Services Market supported to  \nCapacity developed Research access PRF 50,858,052 \nTotal - 16,865,061,577 - \n63 \nAppendix 2(c): Partiall Implemented out-puts  \nTotal No Number of fully SubProgram  \nactivities in implemented Programme me PIAP Output Budget Output Activities Implemented Expenditure the out-put activities 4 standing 2 standing committee  \ncommittee  \n2 standing committee meetings meetings meeting held to review  \n16-GOVERNANCE AND 01-Institutional 16060502-Asset 000003-Facilities reports, budgets, and  \nSECURITY Coordination Management Management workplans 59,404,875  \n09040106-Community  \naccess & feeder roads  \n09-INTEGRATED TRANSPORT 04-Transport constructed & maintained 260002-District Urban 33km of CAR maintained  \n,  \nINFRASTRUCTURE AND  \nAsset  \nto facilitate market and Community Access (13.5km urban 19.5 km  \nSERVICES Management access Road Maintenance Rural LLGs) 878,345,344 \nTotal", "metadata": {"headings": [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}, [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}], [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}], [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}], [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}], [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}], [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}], [{"headings_0": {"content": "8,000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 65, "level": 3}}]], "page": 66, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "937,750,219", "metadata": {"headings": [{"headings_0": {"content": "937,750,219", "page": 67, "level": 3}}, {"headings_1": {"content": "8,000,000", "page": 65, "level": 3}}], "page": 67, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 2(d): Out-puts not Implemented \n33 km of CAR  \n30km of CAR to be to be maintained maintained", "metadata": {"headings": [{"headings_0": {"content": "937,750,219", "page": 67, "level": 3}}, {"headings_1": {"content": "8,000,000", "page": 65, "level": 3}}, [{"headings_0": {"content": "937,750,219", "page": 67, "level": 3}}, {"headings_1": {"content": "8,000,000", "page": 65, "level": 3}}]], "page": 67, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Expendit", "metadata": {"headings": [{"headings_0": {"content": "Expendit", "page": 67, "level": 2}}, {"headings_1": {"content": "937,750,219", "page": 67, "level": 3}}], "page": 67, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Programme SubProgramme PIAP Output Budget Output Activities Implemented : ure \n01-AGRO-  \n03-Storage, Agro-Processing and 01020301-Value addition  \n010013-Support to agro-processing & 0 Demo sites established for micro INDUSTRIALIZATION Value addition equipment acquired value addition scale irrigation 0.44Bn \nTotal \nAppendix 3: Service delive Summa of Inspections No Activity inspected Total Summary of findings expenditure  \nUGX  \nMechanized maintenance of 8,000,000  \n2.0km km of Patto-Kaduwa \nAt the time of inspection 24th November 2023, works were complete but there was absence of water channels/pathways on the sides of the road. This may lead to water logging in the road hence causing potholes to develop. However, a large section of the road was well graveled and motorable. The drainage channels were not", "metadata": {"headings": [{"headings_0": {"content": "Expendit", "page": 67, "level": 2}}, {"headings_1": {"content": "937,750,219", "page": 67, "level": 3}}, [{"headings_0": {"content": "Expendit", "page": 67, "level": 2}}, {"headings_1": {"content": "937,750,219", "page": 67, "level": 3}}], [{"headings_0": {"content": "Expendit", "page": 67, "level": 2}}, {"headings_1": {"content": "937,750,219", "page": 67, "level": 3}}], [{"headings_0": {"content": "Expendit", "page": 67, "level": 2}}, {"headings_1": {"content": "937,750,219", "page": 67, "level": 3}}], [{"headings_0": {"content": "Expendit", "page": 67, "level": 2}}, {"headings_1": {"content": "937,750,219", "page": 67, "level": 3}}]], "page": 67, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "opened.", "metadata": {"headings": [{"headings_0": {"content": "opened.", "page": 67, "level": 3}}, {"headings_1": {"content": "Expendit", "page": 67, "level": 2}}], "page": 67, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "64 \nPictorial evidence from Inspections \n2 Periodic maintenance of 18,222,000 2.0km Bukimali-Bumansi  \nroad \n3 R outine  \nmanual 2,766,000 maintenance of 7.9km of", "metadata": {"headings": [{"headings_0": {"content": "opened.", "page": 67, "level": 3}}, {"headings_1": {"content": "Expendit", "page": 67, "level": 2}}, [{"headings_0": {"content": "opened.", "page": 67, "level": 3}}, {"headings_1": {"content": "Expendit", "page": 67, "level": 2}}], [{"headings_0": {"content": "opened.", "page": 67, "level": 3}}, {"headings_1": {"content": "Expendit", "page": 67, "level": 2}}], [{"headings_0": {"content": "opened.", "page": 67, "level": 3}}, {"headings_1": {"content": "Expendit", "page": 67, "level": 2}}]], "page": 67, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nakiwonde-Bugitimwa Road", "metadata": {"headings": [{"headings_0": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}, {"headings_1": {"content": "opened.", "page": 67, "level": 3}}], "page": 68, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Microscale  \nirrigation 430,675,132 schemes \n5 Construction and extension 18,920,048 of Nalutaso GFS \nAt the time of inspection 24th November 2023, works were substantially completed but timber was observed deposited on a section along the water trench/on the sides of the road. This inconveniences road users especially pedestrians. blocks running water down the trenches and causes silting. There was also grass overgrowth on the road sides. The drainage channels were not opened.  \nAt the time of inspection 24th November 2023, drainage channels/trenches were silted and had over grown grass because of inadequate manual maintenance. Running water had formed gullies beneath the drainage channels/trenches and this inconveniences road users \nAt the time of inspection 24th November 2023, none of the 134 farmers had received irrigation equipment. However, UGX.430,675,132 was spent on complementary activities like mobilization, awareness, farm visits, demonstrations and farm field schools were carried out.", "metadata": {"headings": [{"headings_0": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}, {"headings_1": {"content": "opened.", "page": 67, "level": 3}}, [{"headings_0": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}, {"headings_1": {"content": "opened.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}, {"headings_1": {"content": "opened.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}, {"headings_1": {"content": "opened.", "page": 67, "level": 3}}]], "page": 68, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "There were instances of poor storage of solar panels and generators at the Demonstration sites. For example, Installation of microscale irrigation system at Bumasifwa Seed Secondary School Demonstration Site.  \nThe GFS tap water connections had been installed and had a good water yield.  \nAt the tap water connection located at Mutufu HC III had no soak pit as recommended by the RUWASA guidelines. However, water runs downwards along trenches. There was also no evidence of existence of a water user committee. There is risk that parasitic insects like mosquitoes may breed along the water logged trench hence causes infectious diseases like malaria to the surrounding communities. \n65 \n6 Construction of Bugitimwa 1,557,415,307 Phase I construction works were still ongoing. Walling and Seed Secondary School  \nroofing of the structures was done. Interior and external Phase 1 (2-stance lined pit  \nworks were under way.  \nlatrine, 1 for staff quarters,  \nDue to the steep terrain of the land scape, installing 2 and 3 classroom block,  \nretaining walls along the buildings and stone pitching should multipurpose hall,  \nbe considered to prevent mudslides and erosion from administration hall)  \ndestroying the structures. \n7 Upgrade of Simupondo 638,344,878 At the time of inspection 24th November 2023, construction Health Centre II to III  \nworks were still ongoing. Walling and roofing were done. Interior and external works were under way. Due to the steep terrain of the land scape, installing retaining walls along the buildings and stone pitching should be considered to prevent mudslides and erosion from destroying the", "metadata": {"headings": [{"headings_0": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}, {"headings_1": {"content": "opened.", "page": 67, "level": 3}}, [{"headings_0": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}, {"headings_1": {"content": "opened.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}, {"headings_1": {"content": "opened.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}, {"headings_1": {"content": "opened.", "page": 67, "level": 3}}]], "page": 68, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "structures.", "metadata": {"headings": [{"headings_0": {"content": "structures.", "page": 69, "level": 3}}, {"headings_1": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}], "page": 69, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 4: Farmers who Expressed interest in MicroScale Irrigation  \nApplicant \\| Applicant  \n\\| Applicant ID from  \n\\| Applicant Applicant Applicant Phone a Sn Subcounty Parish Applicant Village Database Applicant Names DateOfBirth Gender Number : 1 BUBBEZA \\| BUMUGEMBE BUMUGEMBE A  \n23383 Mwambu Charles \\| 01/01/1959 Male  \n772097392 Emm 2 BUBBEZA \\| BUWAKOLI \\| BUWAKOOLI LOWER \\| 9250 Kasakya Denis  \n01/01/1979 \\| Male 781492170 BUWAKOLI \\| BUWAKOOLI UPPER \\| 23384 \\| Nangoye Samuel  \n01/01/1979 \\| Male 786095266 \\| BUBBEZA LWAMUSABASI BUGIMUGU 23238 \\| Kasakya Robert 01/01/1988 pi 777508325 \\| 23239 \\| Namakola Paul \\| 01/01/1962 Male  \n5 BUBBEZA LWAMUSABASI BUGIMUGU  \n772531087 BUBBEZA LWAMUSABASI \\| NALWITALE  \n22224 \\| Namatemu Moses \\| 01/01/1972 Male  \n784176095 \nBUDADIRI TOWN BUGIWUMI \\| : 7 COUNCIL WARD BUGIWUMI A 17391 Macheri Sam 01/01/1974 Male 775111056 BUDADIRI TOWN BUGIWUMI  \n\\|  \n8 COUNCIL WARD BUGIWUMI A 21171 nambafu Josephine 01/01/1981 Female 773494806 BUDADIRI TOWN BUGIWUMI  \n9 COUNCIL WARD BUGIWUMI A  \nBUDADIRI TOWN BUGIWUMI  \n10 COUNCIL WARD BUGIWUMI A  \nBUDADIRI TOWN BUGIWUMI  \n11 COUNCIL WARD BUGIWUMI B \n\\|  \n21173 Nambozo Scovia 01/01/1990 Female 782783700 \\|  \n7989 Mafabi Vincent 01/01/1962 Male 774857875", "metadata": {"headings": [{"headings_0": {"content": "structures.", "page": 69, "level": 3}}, {"headings_1": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}, [{"headings_0": {"content": "structures.", "page": 69, "level": 3}}, {"headings_1": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}], [{"headings_0": {"content": "structures.", "page": 69, "level": 3}}, {"headings_1": {"content": "Nakiwonde-Bugitimwa Road", "page": 68, "level": 3}}]], "page": 69, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 70, "level": 2}}, {"headings_1": {"content": "structures.", "page": 69, "level": 3}}], "page": 70, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "17395 Wasukira Lawrence Wedusa 01/01/1951 Male  \n772338348 BUDADIRI TOWN BUGIWUMI", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 70, "level": 2}}, {"headings_1": {"content": "structures.", "page": 69, "level": 3}}], "page": 70, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}], "page": 70, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "99 BUGITIMWA BUWETYE LOWER 22188 Wamoni Robert 01/01/1974 774162474 100 BUGITIMWA MABALE 21385 Wolimbwa Nathan 01/01/1973 705670813 101 BUGITIMWA NABATU LOWER Masongo Patrick 01/01/1974 Male 758169389 BUGITIMWA ELGON Gumonye Silagi 01/01/1981 [Male Male 782596783 BUGITIMWA ELGON ELGON 20933 Gumonye Silagi 01/01/1981 782596783 BUGITIMWA KISAWE B GIDALE JOHN 01/01/1956 Male 783403894 BUGITIMWA ELGON TALAGAMI  \n22187 Bwoba Simon Umoja 01/01/1968 Male  \n751823592 BUGITIMWA KISALI BUKASALAGO 22193 Mashelo Charles 01/01/1992  \nBUGITIMWA KISALI BUKASALAGO 22199 womoli Victor 01/01/1994 Male 753891454 BUGITIMWA KISALI BUKASALAGO 22196 womaniala Rogers 01/01/1990 Male 781048774 BUGITIMWA KISALI BUKASALAGO 22197 Kiloli Alex 01/01/1986 Male 702738270 BUGITIMWA KISALI BUKASALAGO 22190 Gonyi Vicente 01/01/1976 Male 756481601 BUGITIMWA KISALI BUMUJENYA 22189 Makoba William 01/01/1966 \\| Male 770816007 BUGITIMWA KISALI KISALI CENTRAL  \n20934 Muzaki Susan Harriet 01/01/1982 Female  \n783118324 BUGITIMWA KISALI PUNGA 21660 Wettaka Denis 01/01/1983 Male 750708348 114 eucrrimwa\u2014\\_\\| KIsALr  \n702471041 \n70 \n115 \\| sucrrimwa KISALI PUNGA \\| 22195 Wosukira Samuel 01/01/1992 Male 753194858 \\|\\_\\_\\_116 BUGITIMWA \\_\\| LUSAGALI LUSAGALI \n01/01/1969 \\| Male I 774915029 22186 Woniala Pascal  \n10246 Woganiala Herbert 5 01/01/1983 Male  \n117 BUHUGU BUKITEMU NAKIZENGWE  \n773712809 \n118 BUHUGU BUKITEMU NAKIZENGWE 12863 Woganiala Herbert 01/01/1983 Male 773712809 \n\\| 119 BUHUGU BUMATOFU BUKIBOLO  \n8036 Nafuna Mary  \n01/01/1961 \\| Penal hs 774111493 120 BUHUGU BUMATOFU BUKIBOLO \\| 8039 Makoba Husseni I. 01/01/1960 Male  \n784491855 \n\\| 121 BUHUGU BUMATOFU BUKIBOLO 8040 Magomu George 01/01/1990 Male 750054050 \\|  \n122 BUHUGU BUMATOFU BUKIBOLO 8041 Nakiyi James 01/01/1987 Male 774050863 123 Bares BUMATOFU 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1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}, [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}], [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}], [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}], [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}], [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}], [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}], [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": "| |", "page": 70, "level": 2}}], [{"headings_0": {"content": "en", "page": 70, "level": 1}}, {"headings_1": {"content": 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Stephen 01/01/1994 Male 788755074 \\| 307 BUKIISE BUKIISE KYAMALA  \n12992 Mwambu Wilbrod 01/01/1956 Male 782717811 \n308 BUKIISE BUKIISE KYAMALA 13000 Mwambu Emma 01/01/1992 Male 775145495 \n\\|\\_\\_\\_309 BUKIISE BUKIISE KYAMALA  \n16729 Mwambu Wilbrode 01/01/1956 Male 782717811 310 BUKIISE BUKIISE LUGONGO 12998 \u2014 Gidudu Stephen 01/01/1961 Male 770679709 \\| 311 BUKIISE BUKIISE NAIMENI Wambwa Besweli 01/01/1950 Male 782595501 \\| 312 BUKIISE ee NAMAKAGO 12999 Bubolo Benard 01/01/1976 male 706508369 313 BUKIISE BUKIISE NATANYO 12997 Mwambu Fred 01/01/1984 Male 705260072 \n314 \u2014 BUKIISE NATANYO 12991 Wamboza Michael 01/01/1993 Male 789224465 I 315 BUKIISE BUKIISE SUGUTA 17459 Masifa paul 01/01/1963 ee 785732055 316 BUKIISE BUSATE GADIGADI 13622 Nsamba Geoffrey 01/01/1972 Male 773966107 \\|", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}, [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}], [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}], [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}], [{"headings_0": {"content": "nn", "page": 74, "level": 5}}, {"headings_1": {"content": "en", "page": 70, "level": 1}}]], "page": 80, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=>", "metadata": {"headings": [{"headings_0": {"content": "=>", "page": 80, "level": 2}}, {"headings_1": {"content": "nn", "page": 74, "level": 5}}], "page": 80, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "317 BUKIISE BUSATE KIJEWA 13627 Nangai Geoffrey 01/01/1984 Male 779003341 318 BUKIISE \\_\\| BUSATE KIKONGE  \n13625 Mugamba Kenneth 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"3838 Wambazu Joseph = 01/01/1978 Male 784609172 462 BUKYABO GOMBE NASINZI  \n3832 Mafabi Fred 01/01/1984 Male 774088707 463 BUKYABO GOMBE NASINZI J 3824 Wambazu Joseph \\_\\_01/01/1978 Male 784609172 BUKYABO GOMBE NASINZI 3821 Wambazu Joseph 01/01/1978 Male 784609172 BUKYABO GOMBE NASINZI 3822 Mafabi Fred 01/01/1984 Male 774088707 BUKYABO KYAMBOGO BUMWAULE 22167 Namwandiko Jenepher 01/01/1965 Female 780497478 BUKYABO KYAMBOGO BUMWAULE 22170 Namwandiko Jenepher 01/01/1965 Female 780497478 BUKYABO KYAMBOGO BUMWAULE 22162 Namataka Olivia 01/01/1970 Female 786540415 469 \\| BUKYABO KYAMBOGO BUNABUKONDE 22163 Kisina Stephen 01/01/1973 Male 780275394 BUKYABO KYAMBOGO BUNABUKONDE 22171 Makoba Moses 01/01/1970 Male 758139530 BUKYABO KYAMBOGO BUNABUKONDE 22168 Makoba Moses 01/01/1970 Male \\| 758139530 BUKYABO KYAMBOGO BUNABUKONDE 17426 Googo Stephen 01/01/1959 Male 782261474 \n82 \n473 BUKYABO KYAMBOGO BUNABUKONDE 22646 Makyese Francis 01/01/1962 Male 77811578 \n474 BUKYABO KYAMBOGO 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{"content": "\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 88, "level": 3}}, {"headings_1": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}], "page": 88, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "552 BUMALIMBA MUTUFU NAMABUNGU 24963 Robert Gidiwi 01/01/1971 Male 789362383 553\\_\\| BUMALIMBA MUTUFU NAMABUNGU \n554 BUMALIMBA NAMBALENZE MANIAKU 555 BUMALIMBA NAMULANDA NAMULANDA \n01/01/1971 Male iu 789362383 24464 Robert Gidiwi  \n8841 Mabiya Joshua L 01/01/1963 Male 772577793 34362 Nafuna Saphina 01/01/1982 Female en 556 BUMALIMBA NANDERE KIKUYU 9132 Nambozo Stella 01/01/1970 Female 773926688 \\| 557 BUMALIMBA NANDERE KISENYI  \n14003 Mafabi Eric Alvin  \n558 BUMASIFWA BUFAKA NAKISHUNGU 12561 gimei juma \u2014 01/01/1960 Male 782903833 \n01/01/1975 Male \u2014 789010700 559 560 BUMASIFWA BUFAKA NAKULU \\| 12556 magomu Vicent 01/01/1990 Male 785369217 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3}}, {"headings_1": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2014\u2014", "page": 88, "level": 3}}, {"headings_1": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2014\u2014", "page": 88, "level": 3}}, {"headings_1": {"content": "485 BUKYABO ZEBIGI", "page": 86, "level": 2}}]], "page": 88, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "metadata": {"headings": [{"headings_0": {"content": "54256 Magawa John = 01/01/1973 Mate | 771576305", "page": 89, "level": 2}}, {"headings_1": {"content": "\u2014\u2014", "page": 88, "level": 3}}], "page": 89, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "564 BUMASIFWA BULWALA LULANGASA  \nu  \n565 BUMASIFWA BULWALA NABINYESI 12555 \\| gomei Julius 01/01/1988 Male 789254220 \n566 BUMASIFWA BULWALA NABINYESI  \n12575 musalo Andrew 01/01/1987 Male 778843509 12576 GOmei Julius 01/01/1998 Male \\| 789254220 567 BUMASIFWA BULWALA NABINYESI \n568 BUMASIFWA Seen: BULWALA NABINYESI = 12543 Nambozo Agnes 01/01/1956 Male 782251841 569 BUMASIFWA NABINYESI 12544 Nambozo Agnes 01/01/1956 Male 782251841 \n570 Imem BULWALA NABINYESI \n12549 wesamoyo John \\_\\_\\| 01/01/1970 Male \\_ 7170921 \\| 571 BUMASIFWA BULWALA NABINYESI 12551 magomu Francis 01/01/1961 Male 770673261 \n572\\_\\| BUMASIFWA BULWALA \\_\\| TASAALE 573 BUMASIFWA BUNAMAHANDE JEWA \n574 BUMASIFWA BUNAMAHANDE KONYO \n24448 Rashid Nambale Mafabi \n01/01/1974 Male \\| 772435518 66869 Nadunga Mariam 01/01/1963 Female 702979115 \\| \n67053 kiwungulo James 01/01/1981 Male 787755768 \n575 BUMASIFWA BUNDAGALA BIRALA  \n12577 magomu Moses \nal Male \u2014 773679107 12560 zesiro musitafa 01/01/1982 Male 705253074 576 BUMASIFWA BUNDAGALA BIRALA  \n577 BUMASIFWA BUNDAGALA BUGIBULUNGU 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753361033 1311 ZESUI SHIMUMA NAMAKYELE 9468 Wanyaka John 01/01/1955 Male 750632242 1312 SHIMUMA NAMAKYELE 9469 Masiriwa Apollo 01/01/1956 Male 756718370 SHIMUMA NAMAKYELE 9470 Masaba Zaverio 01/01/1953 Male 750997500 SHIMUMA \\| NAMAKYELE nn 9471 Kololo Michael  \n01/01/1974 Male 703354952 SHIMUMA \\| NAMAKYELE  \n9472 Wadada Fred 01/01/1974 Male 701467530 9473 Mabusi Robert \\| sss 01/01/1976 Male 751814005 1316 ZESUI SHIMUMA NAMAKYELE  \n1317 ZESUI SHIMUMA NAMANZALALA 23119 Wogogo Henery t\u2014 Male 750484656 1318 ZESUI SHIMUMA NAMANZALALA 17127 Wabudeya Stephen 01/01/1975 Male 755325084 \nAppendix 5. 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\nTotal \nNo 100,000,000 \nNo", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "000\u2018000\u201800T", "page": 124, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "000\u2018000\u201800T", "page": 124, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "000\u2018000\u201800T", "page": 124, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "000\u2018000\u201800T", "page": 124, "level": 2}}]], "page": 125, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}], "page": 125, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}], "page": 125, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "22,400,000,000", "metadata": {"headings": [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}], "page": 125, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 6. Implementation of PDM projects \nSN. Parish Name Name of Project Number of Loan Amount as per Total  \nImplementation status Remark SACCO funded PRF SACCO records Amount of the project", "metadata": {"headings": [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}, [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}]], "page": 125, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Bukisimamu Bukisimamu Coffee, Diary, Ward Buteza Food crops Town Council", "metadata": {"headings": [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}], "page": 125, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nbeneficiaries \nLoan beneficiaries received 24,100,000 All households started All funded enterprises had amounts ranging between  \nimplantation of the funded started. Diary projects need UGX.1,000,000 to enterprises veterinary attention PDM SACCO UGX.500,000 \n", "metadata": {"headings": [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}, [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}], [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}], [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}]], "page": 125, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Bunamudulo Bunamudulo- Piggery, Legenya PDM coffee, Diary SACCO", "metadata": {"headings": [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}], "page": 125, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Loan beneficiaries received 30,008,000 amounts ranging between UGX.1,000,000 to UGX.500,000 \nAll funded enterprises had All funded enterprises had started started. Piggery projects need veterinary attention as most of them were affected by swine flu 3; Simu-Pondo Simu-Pondo Piggery, 48  \nLoan beneficiaries received 32,900,000  \nAll funded enterprises had All funded enterprises had Kikobero PDM coffee, Diary, amounts ranging between started started  \nSACCO poultry, food UGX.1,000,000 to  \nUGX.400,000 \nTotal  \n87,008,000 \n122", "metadata": {"headings": [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}, [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}], [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}], [{"headings_0": {"content": "22,400,000,000", "page": 125, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 125, "level": 3}}]], "page": 125, "document_name": "Sironko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF TEREGO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"\" JUNE \u201a2023 \nORT Gina Le Opy \nOFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [[], [], []], "page": 1, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \nTABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}]], "page": 1, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pr", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 3, "level": 8}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}], "page": 3, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "iii", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 3, "level": 1}}, {"headings_1": {"content": "Pr", "page": 3, "level": 8}}], "page": 3, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TEE \nN ee ocean: 1 \nBI DR ee 1 nenn \nRE, BON ET 1 ren TE ae \nLO IKplemantstien ofitheApproved Bidet.  \n1 nn anna \n2.0 Management of the Government Salary Payroll  \n11 u... en \nREN IE 13 une EEE \n3.0 Implementation of Key Government Grants/ProgrammMes .....cccccccsceeeeceeeeseeseseceeatens 13 \nOUTST JIGS CAO Il 35 rarcsnasscesocamno Er ahaa deanna: \nManagement's Responsibility for the Financial StateMents.......cccccccccccsecssseeesseeeeeseeneeeereees 36 Auditor\u2019s Responsibility for the Audit of Financial Statements.........cccccccccccccccesseserteeeseseaees 36 \nAT TE I Eee 37 ne EEE \nReport on the Audit of Compliance with Legislation  \n37 ......uuueesseeeeeeenennnnnnnnnnnnnnnnnnnnnnnnnnnnnnnenn \n4.0  \nImplementation of the Parish Development Model ..........sssssccsscsecserserteresesenavences 37 \nARTEN DI En 45 a ann a EEE TEL \nList of Acronyms  \n\\| Acronym \\| Meaning  \nDLG District Local Government  \n\\_GoU Government of Uganda  \nHCMS Human Capital Management System", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 3, "level": 1}}, {"headings_1": {"content": "Pr", "page": 3, "level": 8}}, [{"headings_0": {"content": "iii", "page": 3, "level": 1}}, {"headings_1": {"content": "Pr", "page": 3, "level": 8}}], [{"headings_0": {"content": "iii", "page": 3, "level": 1}}, {"headings_1": {"content": "Pr", "page": 3, "level": 8}}], [{"headings_0": {"content": "iii", "page": 3, "level": 1}}, {"headings_1": {"content": "Pr", "page": 3, "level": 8}}], [{"headings_0": {"content": "iii", "page": 3, "level": 1}}, {"headings_1": {"content": "Pr", "page": 3, "level": 8}}], [{"headings_0": {"content": "iii", "page": 3, "level": 1}}, {"headings_1": {"content": "Pr", "page": 3, "level": 8}}], [{"headings_0": {"content": "iii", "page": 3, "level": 1}}, {"headings_1": {"content": "Pr", "page": 3, "level": 8}}], [{"headings_0": {"content": "iii", "page": 3, "level": 1}}, {"headings_1": {"content": "Pr", "page": 3, "level": 8}}], [{"headings_0": {"content": "iii", "page": 3, "level": 1}}, {"headings_1": {"content": "Pr", "page": 3, "level": 8}}], [{"headings_0": {"content": "iii", "page": 3, "level": 1}}, {"headings_1": {"content": "Pr", "page": 3, "level": 8}}], [{"headings_0": {"content": "iii", "page": 3, "level": 1}}, {"headings_1": {"content": "Pr", "page": 3, "level": 8}}], [{"headings_0": {"content": "iii", "page": 3, "level": 1}}, {"headings_1": {"content": "Pr", "page": 3, "level": 8}}], [{"headings_0": {"content": "iii", "page": 3, "level": 1}}, {"headings_1": {"content": "Pr", "page": 3, "level": 8}}], [{"headings_0": {"content": "iii", "page": 3, "level": 1}}, {"headings_1": {"content": "Pr", "page": 3, "level": 8}}], [{"headings_0": {"content": "iii", "page": 3, "level": 1}}, {"headings_1": {"content": "Pr", "page": 3, "level": 8}}]], "page": 3, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ICT \u2014", "metadata": {"headings": [{"headings_0": {"content": "ICT \u2014", "page": 4, "level": 4}}, {"headings_1": {"content": "iii", "page": 3, "level": 1}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Information and Communication Technology", "metadata": {"headings": [{"headings_0": {"content": "ICT \u2014", "page": 4, "level": 4}}, {"headings_1": {"content": "iii", "page": 3, "level": 1}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 4, "level": 4}}, {"headings_1": {"content": "ICT \u2014", "page": 4, "level": 4}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Organization of Supreme Audit Institutions  \n= \\| IPPS \nIntegrated Personnel and Payroll system  \n\\|  \nISSAIs of Supreme Audit \nInternational Standards \\_ Institutions LGFAM ~ \\| Accounting 2007 Local Government Financial and Manual,", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 4, "level": 4}}, {"headings_1": {"content": "ICT \u2014", "page": 4, "level": 4}}, [{"headings_0": {"content": "INTOSAI", "page": 4, "level": 4}}, {"headings_1": {"content": "ICT \u2014", "page": 4, "level": 4}}], [{"headings_0": {"content": "INTOSAI", "page": 4, "level": 4}}, {"headings_1": {"content": "ICT \u2014", "page": 4, "level": 4}}]], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAR", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 4, "level": 3}}, {"headings_1": {"content": "INTOSAI", "page": 4, "level": 4}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 4, "level": 3}}, {"headings_1": {"content": "INTOSAI", "page": 4, "level": 4}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "LGFAR", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Local Government Public Procurement and Disposal \u201aAuthority", "metadata": {"headings": [{"headings_0": {"content": "| Local Government Public Procurement and Disposal \u201aAuthority", "page": 4, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u0131  \nLLG Lower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "| Local Government Public Procurement and Disposal \u201aAuthority", "page": 4, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LR Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "LR Local Revenue", "page": 4, "level": 3}}, {"headings_1": {"content": "| Local Government Public Procurement and Disposal \u201aAuthority", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_  \nMDAs Ministries, Departments Agencies", "metadata": {"headings": [{"headings_0": {"content": "LR Local Revenue", "page": 4, "level": 3}}, {"headings_1": {"content": "| Local Government Public Procurement and Disposal \u201aAuthority", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 4, "level": 4}}, {"headings_1": {"content": "LR Local Revenue", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MoES \\| Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 4, "level": 4}}, {"headings_1": {"content": "LR Local Revenue", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 4, "level": 5}}, {"headings_1": {"content": "and", "page": 4, "level": 4}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 4, "level": 5}}, {"headings_1": {"content": "and", "page": 4, "level": 4}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoGLSD", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 4, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 5}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Gender, Labour and Social Development ,  \nMoLG \\_Ministry of Local Government", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 4, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 5}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_NAA", "metadata": {"headings": [{"headings_0": {"content": "_NAA", "page": 4, "level": 5}}, {"headings_1": {"content": "MoGLSD", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "_NAA", "page": 4, "level": 5}}, {"headings_1": {"content": "MoGLSD", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "NTR Non-Tax Revenue", "page": 4, "level": 3}}, {"headings_1": {"content": "_NAA", "page": 4, "level": 5}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "_OAG", "metadata": {"headings": [{"headings_0": {"content": "_OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "NTR Non-Tax Revenue", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Office of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "_OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "NTR Non-Tax Revenue", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PBS", "metadata": {"headings": [{"headings_0": {"content": "PBS", "page": 4, "level": 1}}, {"headings_1": {"content": "_OAG", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Program Budgeting System \\_PCA Payroll Consults Africa  \n\u0131 PDM Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "PBS", "page": 4, "level": 1}}, {"headings_1": {"content": "_OAG", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_PDMIS", "metadata": {"headings": [{"headings_0": {"content": "_PDMIS", "page": 4, "level": 5}}, {"headings_1": {"content": "PBS", "page": 4, "level": 1}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Parish Development Management Information System", "metadata": {"headings": [{"headings_0": {"content": "_PDMIS", "page": 4, "level": 5}}, {"headings_1": {"content": "PBS", "page": 4, "level": 1}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 4, "level": 3}}, {"headings_1": {"content": "_PDMIS", "page": 4, "level": 5}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Payroll Deduction Management System \\_PDU\\_ Procurement & Disposal Unit  \n\\|  \n\\_  \nPFMA Public Finance Management Act  \n\\|  \n\\_PFMR \\| Public Finance Management", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 4, "level": 3}}, {"headings_1": {"content": "_PDMIS", "page": 4, "level": 5}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Regulations", "metadata": {"headings": [{"headings_0": {"content": "Regulations", "page": 4, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PPDA", "metadata": {"headings": [{"headings_0": {"content": "PPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "Regulations", "page": 4, "level": 5}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "_ Public Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "_ Public Procurement & Disposal of Public Assets", "page": 4, "level": 3}}, {"headings_1": {"content": "PPDA", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "_ Public Procurement & Disposal of Public Assets", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury  \n\\|  \n\\_ TSA Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "_ Public Procurement & Disposal of Public Assets", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Single", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 4, "level": 5}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \u0131TSSA \\| Treasury Sub Account UBA \\_ Uganda Banker\u2019s Association", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 4, "level": 5}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UCF", "metadata": {"headings": [{"headings_0": {"content": "UCF", "page": 4, "level": 3}}, {"headings_1": {"content": "Single", "page": 4, "level": 5}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Consolidated Fund  \nUCLA Uganda Consumer and Lender's Association", "metadata": {"headings": [{"headings_0": {"content": "UCF", "page": 4, "level": 3}}, {"headings_1": {"content": "Single", "page": 4, "level": 5}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_UgIFT", "metadata": {"headings": [{"headings_0": {"content": "_UgIFT", "page": 4, "level": 3}}, {"headings_1": {"content": "UCF", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Uganda Intergovernmental Fiscal Transfers Program for Results", "metadata": {"headings": [{"headings_0": {"content": "_UgIFT", "page": 4, "level": 3}}, {"headings_1": {"content": "UCF", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX Uganda Shilling", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 3}}, {"headings_1": {"content": "_UgIFT", "page": 4, "level": 3}}], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_ \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF TEREGO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion  \nT have audited the accompanying financial statements of Terego 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 Terego 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": "UGX Uganda Shilling", "page": 4, "level": 3}}, {"headings_1": {"content": "_UgIFT", "page": 4, "level": 3}}, [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 3}}, {"headings_1": {"content": "_UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 3}}, {"headings_1": {"content": "_UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 3}}, {"headings_1": {"content": "_UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 3}}, {"headings_1": {"content": "_UgIFT", "page": 4, "level": 3}}]], "page": 4, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nT conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Terego District Local Government is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the district plan, initiate, and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year2022/2023, Terego District Local Government had an approved budget of UGX.45,797,670,000 out of which UGX.40,265,100,160 was warranted as shown below; \n21,599,432,917 21,426,632,653 8,035,582,083", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 3}}, {"headings_1": {"content": "_UgIFT", "page": 4, "level": 3}}, [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 3}}, {"headings_1": {"content": "_UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 3}}, {"headings_1": {"content": "_UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 3}}, {"headings_1": {"content": "_UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 3}}, {"headings_1": {"content": "_UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 3}}, {"headings_1": {"content": "_UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 3}}, {"headings_1": {"content": "_UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 3}}, {"headings_1": {"content": "_UgIFT", "page": 4, "level": 3}}]], "page": 5, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,631,099,182", "metadata": {"headings": [{"headings_0": {"content": "4,631,099,182", "page": 6, "level": 1}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 4, "level": 3}}], "page": 6, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.40,265,100,160, I reviewed the utilisation of warrants worth UGX.32,782,138,033 (80%) as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "4,631,099,182", "page": 6, "level": 1}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 4, "level": 3}}], "page": 6, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cumulative", "metadata": {"headings": [{"headings_0": {"content": "Cumulative", "page": 6, "level": 3}}, {"headings_1": {"content": "4,631,099,182", "page": 6, "level": 1}}], "page": 6, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cumulative", "metadata": {"headings": [{"headings_0": {"content": "Cumulative", "page": 6, "level": 3}}, {"headings_1": {"content": "Cumulative", "page": 6, "level": 3}}], "page": 6, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expenditure Actual % out of (UGX) expenditure total warrants 15,427,251,272 15,427,251,272 38 42,023,0000 15,469,274,272 38", "metadata": {"headings": [{"headings_0": {"content": "Cumulative", "page": 6, "level": 3}}, {"headings_1": {"content": "Cumulative", "page": 6, "level": 3}}], "page": 6, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development Response to 1,602,391,000 17,071,665,272 42", "metadata": {"headings": [{"headings_0": {"content": "Development Response to 1,602,391,000 17,071,665,272 42", "page": 6, "level": 3}}, {"headings_1": {"content": "Cumulative", "page": 6, "level": 3}}], "page": 6, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Displacement Impacts Project \nEducation grant 301,853,000 17,373,518,272 43 Microscale irrigation 117,929,000 17,491,447,272 43 2,189,194,000 19,680,641,272 49 899,995,000 20,580,636,272 51 Water development grant 588,825,000 21,169,461,272 53 (Piped water, and Rural water  \nand Sanitation grant  \nOutputs/activities under 11,234,469,761 32,403,931,033 budget performance review  \n(URF Road rehabilitation  \nmaintenance fund, PHC  \ndevelopment \nfund, \nBelow are my findings from the performance of revenues, absorption of warrants and implementation of out-puts and activities under the budget performance review. \nNo Observation Recommendation 11 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, the entity was supposed to The", "metadata": {"headings": [{"headings_0": {"content": "Development Response to 1,602,391,000 17,071,665,272 42", "page": 6, "level": 3}}, {"headings_1": {"content": "Cumulative", "page": 6, "level": 3}}, [{"headings_0": {"content": "Development Response to 1,602,391,000 17,071,665,272 42", "page": 6, "level": 3}}, {"headings_1": {"content": "Cumulative", "page": 6, "level": 3}}], [{"headings_0": {"content": "Development Response to 1,602,391,000 17,071,665,272 42", "page": 6, "level": 3}}, {"headings_1": {"content": "Cumulative", "page": 6, "level": 3}}], [{"headings_0": {"content": "Development Response to 1,602,391,000 17,071,665,272 42", "page": 6, "level": 3}}, {"headings_1": {"content": "Cumulative", "page": 6, "level": 3}}], [{"headings_0": {"content": "Development Response to 1,602,391,000 17,071,665,272 42", "page": 6, "level": 3}}, {"headings_1": {"content": "Cumulative", "page": 6, "level": 3}}]], "page": 6, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "Development Response to 1,602,391,000 17,071,665,272 42", "page": 6, "level": 3}}], "page": 7, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collect Local revenue to the tune of UGX.380,000,000 however; Officer", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "Development Response to 1,602,391,000 17,071,665,272 42", "page": 6, "level": 3}}], "page": 7, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "should", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 7, "level": 9}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 1}}], "page": 7, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "by the end of the year only UGX.322,648,000 had been collected ensure  \nthat representing 85% performance as shown in the table below and sensitization to the detailed in Appendix 1.  \ntax payers on revenue  \nNo  \nActual Variance mobilization is done Collections (UGX) in the subsequent UGX  \nUGX  \nfinancial year. Revenues  \nThe Accounting Revenues  \nOfficer should also Total  \n380,000,000 322,648,060 57,351,940 ensure that all the budgeted revenue Under collection of Local revenue at vote level negatively affected is  \nadequately collections at Treasury level thereby denying government collected. resources for implementation of budgeted activities. \nThe under collection of local revenue was attributed to Inadequate sensitization of the taxpayers at community level. \nThe Officer that the was \nrelease of budgeted The performance of warrants for each of the programmes is funds.  \nshown in the table below; \nProgramme Approved Warrants Variance %age Budget (UGX) (UGX) perform", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 7, "level": 9}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 1}}, [{"headings_0": {"content": "should", "page": 7, "level": 9}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 1}}], [{"headings_0": {"content": "should", "page": 7, "level": 9}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 1}}], [{"headings_0": {"content": "should", "page": 7, "level": 9}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 1}}], [{"headings_0": {"content": "should", "page": 7, "level": 9}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 1}}]], "page": 7, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 8, "level": 1}}, {"headings_1": {"content": "should", "page": 7, "level": 9}}], "page": 8, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ance Agro- 5,978,657,66 3,040,000,00 2,938,657, 51 Industrialization 1 0 661 Human Capital 21,377,715,3 21,220,000,0 157,715,36 99 Management 62 00 2 Governance & 1,384,983,97 1,370,000,00 14,983,972 99 Security 2 0 Community 473,776,078 384,007,000 89,769,078 81 mobilization &  \nmind-set change  \nIntegrated 7,961,455,43 7,179,896,58 781,558,85 90 Transport 5 4 1 infrastructure  \nand services  \nNatural 921,905,979 862,195,799 59,710,180 94 resources,  \nEnvironment,  \nClimate change,  \nLand and water  \nPrivate sector 54,940,285 10,940,285 44,000,000 20", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 8, "level": 1}}, {"headings_1": {"content": "should", "page": 7, "level": 9}}], "page": 8, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 8, "level": 1}}], "page": 8, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public Sector 3,129,721,26 3,099,721,26 30,000,000 99 transformation 1 1 Development  \nPlan  \nImplementation 388,399,958 380,353,170 8,046,788 98 Sustainable 559,765,775 559,765,775 100 - Petroleum  \nDevelopment  \n42,231,321, 38,106,879, 4,124,441 90 766 874 \u201a892 \nThe UGX.4,124,441,892 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo Programme Amount not Activities not Purpose of warranted implemented the", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 8, "level": 1}}, [{"headings_0": {"content": "development", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 8, "level": 1}}], [{"headings_0": {"content": "development", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 8, "level": 1}}]], "page": 8, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 8, "level": 1}}, {"headings_1": {"content": "development", "page": 8, "level": 3}}], "page": 8, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "unimplement", "metadata": {"headings": [{"headings_0": {"content": "unimplement", "page": 8, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 8, "level": 1}}], "page": 8, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ed activi 1 Agro- \n2,938,657,661 DRDIP Sub Funding for sub Industrializati projects project on \naccounts 2 Human \n157,715,362 Payment of Facilitation for Capital pensioners pensioners Management  \n3 Governance 14,983,972 Transfer of Service delivery & Security \nfunds to lower at lower local \nchange, Land  \nand water  \n7 Private sector  \n44,000,000 DRDIP Sub Funding for sub development projects project accounts  \n8 Public Sector 30,000,000 Allowances for Facilitation to transformatio  \nHealth workers health workers n  \nDevelopment 8,046,788 Monitoring of Monitoring of Plan District District Projects", "metadata": {"headings": [{"headings_0": {"content": "unimplement", "page": 8, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 8, "level": 1}}, [{"headings_0": {"content": "unimplement", "page": 8, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 8, "level": 1}}], [{"headings_0": {"content": "unimplement", "page": 8, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 8, "level": 1}}], [{"headings_0": {"content": "unimplement", "page": 8, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 8, "level": 1}}], [{"headings_0": {"content": "unimplement", "page": 8, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 8, "level": 1}}], [{"headings_0": {"content": "unimplement", "page": 8, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 8, "level": 1}}]], "page": 8, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementati", "metadata": {"headings": [{"headings_0": {"content": "Implementati", "page": 9, "level": 1}}, {"headings_1": {"content": "unimplement", "page": 8, "level": 1}}], "page": 9, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Projects on  \nTotal", "metadata": {"headings": [{"headings_0": {"content": "Implementati", "page": 9, "level": 1}}, {"headings_1": {"content": "unimplement", "page": 8, "level": 1}}], "page": 9, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,124,441,892", "metadata": {"headings": [{"headings_0": {"content": "4,124,441,892", "page": 9, "level": 1}}, {"headings_1": {"content": "Implementati", "page": 9, "level": 1}}], "page": 9, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As a result of failure to warrant the budgeted funds, the District could not implement the following; \nMonitoring of District projects  \nRecruitment of required staff  \n4 quarter routine manual maintenance of the District road", "metadata": {"headings": [{"headings_0": {"content": "4,124,441,892", "page": 9, "level": 1}}, {"headings_1": {"content": "Implementati", "page": 9, "level": 1}}, [{"headings_0": {"content": "4,124,441,892", "page": 9, "level": 1}}, {"headings_1": {"content": "Implementati", "page": 9, "level": 1}}]], "page": 9, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "network", "metadata": {"headings": [{"headings_0": {"content": "network", "page": 9, "level": 1}}, {"headings_1": {"content": "4,124,441,892", "page": 9, "level": 1}}], "page": 9, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the release of budgeted funds was not at their discretion and therefore had no control over", "metadata": {"headings": [{"headings_0": {"content": "network", "page": 9, "level": 1}}, {"headings_1": {"content": "4,124,441,892", "page": 9, "level": 1}}], "page": 9, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "them.", "metadata": {"headings": [{"headings_0": {"content": "them.", "page": 9, "level": 1}}, {"headings_1": {"content": "network", "page": 9, "level": 1}}], "page": 9, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.3 Performance of External Assistance  \nThe District had an approved budget for external assistance of The", "metadata": {"headings": [{"headings_0": {"content": "them.", "page": 9, "level": 1}}, {"headings_1": {"content": "network", "page": 9, "level": 1}}], "page": 9, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "them.", "page": 9, "level": 1}}], "page": 9, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.3,186,348,234 from the various programmes out of which Officer", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "them.", "page": 9, "level": 1}}], "page": 9, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "should", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}], "page": 9, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.1,820,715,286 was warranted resulting in a shortfall of engage the relevant UGX.1,365,632,948 representing 57% performance.  \ndevelopment partners and ensure The performance of warrants for each of the programmes is that in the shown in the table below;  \nsubsequent  \nfinancial years all Programme Approved Warrants Variance %age budgeted funds are Budget (UGX) (UGX) performa warranted.", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}], "page": 9, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 9, "level": 1}}, {"headings_1": {"content": "should", "page": 9, "level": 1}}], "page": 9, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nce Human Capital 2,498,677,7 1,180,715,2 1,317,962,46 47 Management 49 86 3 Community 10,000,000 10,000,000 - 100 mobilization &  \nmind-set change  \nPublic Sector 540,000,00 540,000,000  \n100 - transformation  \n0  \nDevelopment 137,670,48 90,000,000 47,670,485 65 Plan  \n5  \nImplementation  \nTotal 3,186,348 1,820,715, 1,365,632,9 57 1234 286 48 \nThe Accounting Officer explained that this was because the donor's financial year starts in January and closes in December and that by the time of the audit, they had released half of their budget for the year under review. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.40,265,100,160 availed during The", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 9, "level": 1}}, {"headings_1": {"content": "should", "page": 9, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 9, "level": 1}}, {"headings_1": {"content": "should", "page": 9, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 9, "level": 1}}, {"headings_1": {"content": "should", "page": 9, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 9, "level": 1}}, {"headings_1": {"content": "should", "page": 9, "level": 1}}]], "page": 9, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 9, "level": 1}}], "page": 10, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the year, UGX.33,749,112,486 was utilized by the district resulting Officer", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 9, "level": 1}}], "page": 10, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "should", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 10, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 3}}], "page": 10, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in un-utilized warrants of UGX.6,515,987,674 representing ensure that all utilization of 84% as shown in the table below;  \nwarranted funds are", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 10, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 3}}], "page": 10, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "utilised", "metadata": {"headings": [{"headings_0": {"content": "utilised", "page": 10, "level": 1}}, {"headings_1": {"content": "should", "page": 10, "level": 1}}], "page": 10, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in \nProgramme Warrants Utilization of Variance  \naccordance with the (UGX) warrants (UGX) approved budget.", "metadata": {"headings": [{"headings_0": {"content": "utilised", "page": 10, "level": 1}}, {"headings_1": {"content": "should", "page": 10, "level": 1}}, [{"headings_0": {"content": "utilised", "page": 10, "level": 1}}, {"headings_1": {"content": "should", "page": 10, "level": 1}}]], "page": 10, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agro- 3,040,000,000 1,842,584,904 1,119,415,", "metadata": {"headings": [{"headings_0": {"content": "Agro- 3,040,000,000 1,842,584,904 1,119,415,", "page": 10, "level": 3}}, {"headings_1": {"content": "utilised", "page": 10, "level": 1}}], "page": 10, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Industrialization  \n096 Human Capital 22,400,715,286 18,543,673,584 3,856,041, Management  \n702 Governance & 1,370,000,000 1,168,847,527 201,152,47 Securi  \n3", "metadata": {"headings": [{"headings_0": {"content": "Agro- 3,040,000,000 1,842,584,904 1,119,415,", "page": 10, "level": 3}}, {"headings_1": {"content": "utilised", "page": 10, "level": 1}}], "page": 10, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 10, "level": 3}}, {"headings_1": {"content": "Agro- 3,040,000,000 1,842,584,904 1,119,415,", "page": 10, "level": 3}}], "page": 10, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mobilization &  \nmind-set change  \nIntegrated 7,179,896,584 7,846,209,923", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 10, "level": 3}}, {"headings_1": {"content": "Agro- 3,040,000,000 1,842,584,904 1,119,415,", "page": 10, "level": 3}}], "page": 10, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 10, "level": 3}}], "page": 10, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "infrastructure and  \nservices  \nNatural resources, 862,195,799 902,628,505 - Environment,", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 10, "level": 3}}], "page": 10, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "40,432,706", "metadata": {"headings": [{"headings_0": {"content": "40,432,706", "page": 10, "level": 3}}, {"headings_1": {"content": "Transport", "page": 10, "level": 3}}], "page": 10, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Climate change,  \nLand and water  \nPrivate sector 10,940,285 19,279,940  \ndevelopment  \nPublic Sector 3,639,721,261 2,554,968,317  \ntransformation  \nDevelopment Plan 807,858,170 339,445,756 468,412,41 Implementation  \nSustainable 559,765,775 374,397,544 185,368,23 Petroleum  \n1 Development  \nTotal 40,265,100,1 33,749,007,2 6,515,987 84 60 66 ,674 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants  \nNo Programme Warrants =. Activities eC Reason for the not affected by underutilization of Utilized the under warrants  \n(UGX) utilization  \n1 Human Capital 3,511,854, Recruitment Directive from the Management 910 and payment of Ministry on staff salaries recruitment. The \nPublic Sector 1,084,752, Salaries for Failure to recruit staff transformation 944 Health workers \nGovernance & 201,152,47 Staff Salaries Failure to recruit", "metadata": {"headings": [{"headings_0": {"content": "40,432,706", "page": 10, "level": 3}}, {"headings_1": {"content": "Transport", "page": 10, "level": 3}}, [{"headings_0": {"content": "40,432,706", "page": 10, "level": 3}}, {"headings_1": {"content": "Transport", "page": 10, "level": 3}}], [{"headings_0": {"content": "40,432,706", "page": 10, "level": 3}}, {"headings_1": {"content": "Transport", "page": 10, "level": 3}}], [{"headings_0": {"content": "40,432,706", "page": 10, "level": 3}}, {"headings_1": {"content": "Transport", "page": 10, "level": 3}}], [{"headings_0": {"content": "40,432,706", "page": 10, "level": 3}}, {"headings_1": {"content": "Transport", "page": 10, "level": 3}}]], "page": 10, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 11, "level": 3}}, {"headings_1": {"content": "40,432,706", "page": 10, "level": 3}}], "page": 11, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Community 237,035,73 N/A N/A mobilization & 4  \nmind-set  \nchange  \n6 Development 298,412,41 Construction of Delay in procurement Plan 4 Administration  \nImplementation  \nblock  \n7 Sustainable 267,919,26 Staff Salaries/ Failure to recruit Petroleum 5 Extension  \nDevelopment  \nworkers  \nTotal", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 11, "level": 3}}, {"headings_1": {"content": "40,432,706", "page": 10, "level": 3}}], "page": 11, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6,515,987,", "metadata": {"headings": [{"headings_0": {"content": "6,515,987,", "page": 11, "level": 3}}, {"headings_1": {"content": "Security", "page": 11, "level": 3}}], "page": 11, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "674 \nAs a result of failure to utilise warrants, the health workers in Health centres were not recruited which affected service delivery. \nThe Accounting Officer explained that the UGX.6,515,987,674 of the warrants that were not utilized were funds that were realized/ received at the close of the financial year, and mostly salaries of UGX.5,383,883,608 which could not be utilized because the required staff could not be accessed on the payroll on time. \nLack of appropriate performance indicators and targets in  \nthe work plans  \nRegulation 11 (2) b of the Public Finance Management The Accounting Regulations, 2016 states that the work plan of a vote shall indicate Officer", "metadata": {"headings": [{"headings_0": {"content": "6,515,987,", "page": 11, "level": 3}}, {"headings_1": {"content": "Security", "page": 11, "level": 3}}, [{"headings_0": {"content": "6,515,987,", "page": 11, "level": 3}}, {"headings_1": {"content": "Security", "page": 11, "level": 3}}], [{"headings_0": {"content": "6,515,987,", "page": 11, "level": 3}}, {"headings_1": {"content": "Security", "page": 11, "level": 3}}], [{"headings_0": {"content": "6,515,987,", "page": 11, "level": 3}}, {"headings_1": {"content": "Security", "page": 11, "level": 3}}]], "page": 11, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "should", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 11, "level": 1}}, {"headings_1": {"content": "6,515,987,", "page": 11, "level": 3}}], "page": 11, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the key performance indicators to be used to gauge the outputs. continue engaging", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 11, "level": 1}}, {"headings_1": {"content": "6,515,987,", "page": 11, "level": 3}}], "page": 11, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the relevant", "metadata": {"headings": [{"headings_0": {"content": "the relevant", "page": 11, "level": 1}}, {"headings_1": {"content": "should", "page": 11, "level": 1}}], "page": 11, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Part A of the performance contract for Accounting Officers stakeholders so as outlines the core performance requirements against which their to ensure accurate performance should be assessed in regard to achievement of reporting indicators planned results. This requires the Accounting Officer to be are developed. assessed on the extent to which annual key performance  \nindicators and targets are achieved for key projects and/or", "metadata": {"headings": [{"headings_0": {"content": "the relevant", "page": 11, "level": 1}}, {"headings_1": {"content": "should", "page": 11, "level": 1}}], "page": 11, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "programs.", "metadata": {"headings": [{"headings_0": {"content": "programs.", "page": 11, "level": 1}}, {"headings_1": {"content": "the relevant", "page": 11, "level": 1}}], "page": 11, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed the approved work plan and sampled 11 outputs with a total of 38 activities. I noted the following;  \n06 outputs with 16 activities had clear performance indicators and targets. \n05 outputs with 22 activities did not have clear performance indicators and targets as summarized in the table below and detailed in Appendix 2 \nCategory \nNo. of No of Expe %  \nof output activi Activitie activitie nditu Quanti outputs s ties s with \\|s re ficatio sample inthe clear without Amo n of d outp perform clear unt output uts ance perform (UGX s indicato ance ) Bn  \nrs and indicator  \ntargets s and", "metadata": {"headings": [{"headings_0": {"content": "programs.", "page": 11, "level": 1}}, {"headings_1": {"content": "the relevant", "page": 11, "level": 1}}, [{"headings_0": {"content": "programs.", "page": 11, "level": 1}}, {"headings_1": {"content": "the relevant", "page": 11, "level": 1}}], [{"headings_0": {"content": "programs.", "page": 11, "level": 1}}, {"headings_1": {"content": "the relevant", "page": 11, "level": 1}}], [{"headings_0": {"content": "programs.", "page": 11, "level": 1}}, {"headings_1": {"content": "the relevant", "page": 11, "level": 1}}]], "page": 11, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "targets", "metadata": {"headings": [{"headings_0": {"content": "targets", "page": 12, "level": 9}}, {"headings_1": {"content": "programs.", "page": 11, "level": 1}}], "page": 12, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fully 6 16 16 0 6.54 100%", "metadata": {"headings": [{"headings_0": {"content": "targets", "page": 12, "level": 9}}, {"headings_1": {"content": "programs.", "page": 11, "level": 1}}], "page": 12, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 12, "level": 1}}, {"headings_1": {"content": "targets", "page": 12, "level": 9}}], "page": 12, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "outputs", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 12, "level": 1}}, {"headings_1": {"content": "quantified", "page": 12, "level": 1}}], "page": 12, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Outputs 5 22 0 22 1.16 0% not fully", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 12, "level": 1}}, {"headings_1": {"content": "quantified", "page": 12, "level": 1}}], "page": 12, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 12, "level": 1}}, {"headings_1": {"content": "outputs", "page": 12, "level": 1}}], "page": 12, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total 11 38 16 22 7.7 100% \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that the performance indicators were not available in the PBS and the mandate to develop them lies with Ministry of finance planning authority. He further explained that this issue was raised several times and they were promised that it would be worked on. \nImplementation of outputs  \nI assessed the implementation of eleven (11) outputs with thirty- The", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 12, "level": 1}}, {"headings_1": {"content": "outputs", "page": 12, "level": 1}}, [{"headings_0": {"content": "quantified", "page": 12, "level": 1}}, {"headings_1": {"content": "outputs", "page": 12, "level": 1}}], [{"headings_0": {"content": "quantified", "page": 12, "level": 1}}, {"headings_1": {"content": "outputs", "page": 12, "level": 1}}], [{"headings_0": {"content": "quantified", "page": 12, "level": 1}}, {"headings_1": {"content": "outputs", "page": 12, "level": 1}}]], "page": 12, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 12, "level": 3}}, {"headings_1": {"content": "quantified", "page": 12, "level": 1}}], "page": 12, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eight (38) activities worth UGX.6,540,000,000 and noted that; Officer", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 12, "level": 3}}, {"headings_1": {"content": "quantified", "page": 12, "level": 1}}], "page": 12, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "should", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 12, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 12, "level": 3}}], "page": 12, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Six (6) outputs with sixteen (16) activities and expenditure worth ensure  \ntimely UGX.1.18Bn were fully implemented.  \nimplementation of government  \nFive (5) outputs with twenty-two (22) activities worth UGX.5.36Bn projects.  \nwere partially implemented. Out of the twenty-two (22) activities,  \nthe entity fully implemented Nine (9) activities; eleven (11) The Accounting activities were partially implemented, while two (2) activities Officer should liaise remained unimplemented. \nwith the MoFPED to ensure \ntimely erformance indicators and targets  \nrelease of budgeted Categor No. of No of No. of No of No of Expendi funds.  \ny of outpu activit Activitie activitie activit ture  \noutputs ts ies in\\| s\\_ fully s  \nies not Amount In addition, revoted assess the implem partially imple (UGX)  \ned output ented implem mente Bn funds should always s ented be released by Fully MoFPED in the first", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 12, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 12, "level": 3}}, [{"headings_0": {"content": "should", "page": 12, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 12, "level": 3}}], [{"headings_0": {"content": "should", "page": 12, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 12, "level": 3}}]], "page": 12, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "impleme", "metadata": {"headings": [{"headings_0": {"content": "impleme", "page": 12, "level": 1}}, {"headings_1": {"content": "should", "page": 12, "level": 1}}], "page": 12, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quarter of the nted  \nfinancial year to \nTransfer of DRDIP Sub projects funds  \nRoutine labour maintenance of 223 KM road network in the fourth", "metadata": {"headings": [{"headings_0": {"content": "impleme", "page": 12, "level": 1}}, {"headings_1": {"content": "should", "page": 12, "level": 1}}, [{"headings_0": {"content": "impleme", "page": 12, "level": 1}}, {"headings_1": {"content": "should", "page": 12, "level": 1}}]], "page": 12, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quarter", "metadata": {"headings": [{"headings_0": {"content": "Quarter", "page": 13, "level": 1}}, {"headings_1": {"content": "impleme", "page": 12, "level": 1}}], "page": 13, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of Nyara Bridge Low cost ceiling of Amabua Road \nRefer to Appendix 2 for details. \nThe Accounting Officer explained that the planned activities were not fully implemented due to non-remittance of the Budgeted funds as Planned by the PSST and other implementing partners and the use of calendar year by most IPs/Donors contributed to these. He also explained that the projects undermentioned are under USMID, UGFIT and DRDIP that are multiyear projects and \\| they can\u2019t be implemented within one financial year. \n1.7  \nDelivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 The service delivery under thematic and focus areas  \nI undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations:", "metadata": {"headings": [{"headings_0": {"content": "Quarter", "page": 13, "level": 1}}, {"headings_1": {"content": "impleme", "page": 12, "level": 1}}, [{"headings_0": {"content": "Quarter", "page": 13, "level": 1}}, {"headings_1": {"content": "impleme", "page": 12, "level": 1}}], [{"headings_0": {"content": "Quarter", "page": 13, "level": 1}}, {"headings_1": {"content": "impleme", "page": 12, "level": 1}}], [{"headings_0": {"content": "Quarter", "page": 13, "level": 1}}, {"headings_1": {"content": "impleme", "page": 12, "level": 1}}], [{"headings_0": {"content": "Quarter", "page": 13, "level": 1}}, {"headings_1": {"content": "impleme", "page": 12, "level": 1}}], [{"headings_0": {"content": "Quarter", "page": 13, "level": 1}}, {"headings_1": {"content": "impleme", "page": 12, "level": 1}}], [{"headings_0": {"content": "Quarter", "page": 13, "level": 1}}, {"headings_1": {"content": "impleme", "page": 12, "level": 1}}]], "page": 13, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.7.1.1", "metadata": {"headings": [{"headings_0": {"content": "1.7.1.1", "page": 13, "level": 1}}, {"headings_1": {"content": "Quarter", "page": 13, "level": 1}}], "page": 13, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Service Delivery under Focus Areas  \nI sampled six (6) activities in three (3) focus areas with a total expenditure of UGX.1,218,473,936. Below is a summary of my findings; details are provided in section 3.0 of this report. \nTable showing the extent of service delivery in focus areas;", "metadata": {"headings": [{"headings_0": {"content": "1.7.1.1", "page": 13, "level": 1}}, {"headings_1": {"content": "Quarter", "page": 13, "level": 1}}, [{"headings_0": {"content": "1.7.1.1", "page": 13, "level": 1}}, {"headings_1": {"content": "Quarter", "page": 13, "level": 1}}]], "page": 13, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Education", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 13, "level": 3}}, {"headings_1": {"content": "1.7.1.1", "page": 13, "level": 1}}], "page": 13, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The 5-stance latrine were Service \ndelivery was \\| Development Grant completed within the planned attained", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 13, "level": 3}}, {"headings_1": {"content": "1.7.1.1", "page": 13, "level": 1}}, [{"headings_0": {"content": "Education", "page": 13, "level": 3}}, {"headings_1": {"content": "1.7.1.1", "page": 13, "level": 1}}]], "page": 13, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "duration.", "metadata": {"headings": [{"headings_0": {"content": "duration.", "page": 13, "level": 1}}, {"headings_1": {"content": "Education", "page": 13, "level": 3}}], "page": 13, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The S5-stance latrine were within the \nThe Accounting Officer noted my observation for action.  \nThe Accounting Officer should ensure that funded projects are implemented timely. \nThe Service Delivery under other Service Delivery Areas  \nI sampled four (4) out of seven (7) activities with a total expenditure of UGX.683,891,216. Below is a summary of my findings details of which are provided in Appendix 2 and the table below; \nN Program Activity Source Total Summary of Audit Manageme o. me details of funds expenditure findings (Time, conclusi nt response (UGX) Quality, on  \nQuantity, Cost \narrose Re OER SE OE nem RE 2 porcine \\_ \nand", "metadata": {"headings": [{"headings_0": {"content": "duration.", "page": 13, "level": 1}}, {"headings_1": {"content": "Education", "page": 13, "level": 3}}, [{"headings_0": {"content": "duration.", "page": 13, "level": 1}}, {"headings_1": {"content": "Education", "page": 13, "level": 3}}], [{"headings_0": {"content": "duration.", "page": 13, "level": 1}}, {"headings_1": {"content": "Education", "page": 13, "level": 3}}], [{"headings_0": {"content": "duration.", "page": 13, "level": 1}}, {"headings_1": {"content": "Education", "page": 13, "level": 3}}], [{"headings_0": {"content": "duration.", "page": 13, "level": 1}}, {"headings_1": {"content": "Education", "page": 13, "level": 3}}], [{"headings_0": {"content": "duration.", "page": 13, "level": 1}}, {"headings_1": {"content": "Education", "page": 13, "level": 3}}]], "page": 13, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 14, "level": 1}}, {"headings_1": {"content": "duration.", "page": 13, "level": 1}}], "page": 14, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "rm nm ann Tran eeu ne me war meer] 1 01- Agro- Motorized GOU  \nIndustriali irrigation Kits  \nzation \nConstruction GOU of a demonstration \n11,446,000 By the time of the Partially The  \naudit, these kits implemen Accounting had been delivered ted  \nOfficer noted to the District not  \nmy  \nto the farmers  \nobservation 4,000,000 By the time of the Fully \nThe  \nAudit, the fish implemen Accounting pond had been ted Officer noted fish pond owai established my parish, Omugo observation", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 14, "level": 1}}, {"headings_1": {"content": "duration.", "page": 13, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 14, "level": 1}}, {"headings_1": {"content": "duration.", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 1}}, {"headings_1": {"content": "duration.", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 1}}, {"headings_1": {"content": "duration.", "page": 13, "level": 1}}]], "page": 14, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "S/C", "metadata": {"headings": [{"headings_0": {"content": "S/C", "page": 14, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 14, "level": 1}}], "page": 14, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Establishment GOU \n12,300,000 By the time of the Fully  \nThe of bee farms \naudit, the bee implemen Accounting farms had been ted Officer noted established  \nmy observation  \n2 09- Routine URF 180,729,000 By the time of Fully The Integrate Mechanization \ninspections, the 4 implemen Accounting d maintenance \nroads measuring ted Officer noted", "metadata": {"headings": [{"headings_0": {"content": "S/C", "page": 14, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 14, "level": 1}}, [{"headings_0": {"content": "S/C", "page": 14, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 14, "level": 1}}], [{"headings_0": {"content": "S/C", "page": 14, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 14, "level": 1}}], [{"headings_0": {"content": "S/C", "page": 14, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 14, "level": 1}}], [{"headings_0": {"content": "S/C", "page": 14, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 14, "level": 1}}]], "page": 14, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 14, "level": 3}}, {"headings_1": {"content": "S/C", "page": 14, "level": 3}}], "page": 14, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33KM had been my Infrastruc maintained. observation ture And Calvert  \n11,305,000 By the time of Fully The Services installation  \ninspections, the implemen Accounting Calvert had been ted \nOfficer noted installed  \nmy observation  \n3 14- Public Construction MOFPED 312,896,000 By the time of the Fully The  \nSector of \nAudit, first phase implemen Accounting Transform Administration \nhad been ted Officer ation Block-Phase 1 completed explained that this is a", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 14, "level": 3}}, {"headings_1": {"content": "S/C", "page": 14, "level": 3}}, [{"headings_0": {"content": "Transport", "page": 14, "level": 3}}, {"headings_1": {"content": "S/C", "page": 14, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 14, "level": 3}}, {"headings_1": {"content": "S/C", "page": 14, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 14, "level": 3}}, {"headings_1": {"content": "S/C", "page": 14, "level": 3}}]], "page": 14, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Multi-year", "metadata": {"headings": [{"headings_0": {"content": "Multi-year", "page": 14, "level": 1}}, {"headings_1": {"content": "Transport", "page": 14, "level": 3}}], "page": 14, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Project 12- Completion of \n151,215,216 By the time of Fully The Human OPD at \naudit inspection, implemen Accounting Capital Kumuyo HC 11 \nthe HC had been ted \nOfficer noted Developm completed my ent \nobservation \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\u00b0 November, 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nTerego District had a wage budget of UGX.20,811,134,880, out of which UGX.15,427,251,272 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "Multi-year", "page": 14, "level": 1}}, {"headings_1": {"content": "Transport", "page": 14, "level": 3}}, [{"headings_0": {"content": "Multi-year", "page": 14, "level": 1}}, {"headings_1": {"content": "Transport", "page": 14, "level": 3}}], [{"headings_0": {"content": "Multi-year", "page": 14, "level": 1}}, {"headings_1": {"content": "Transport", "page": 14, "level": 3}}], [{"headings_0": {"content": "Multi-year", "page": 14, "level": 1}}, {"headings_1": {"content": "Transport", "page": 14, "level": 3}}], [{"headings_0": {"content": "Multi-year", "page": 14, "level": 1}}, {"headings_1": {"content": "Transport", "page": 14, "level": 3}}], [{"headings_0": {"content": "Multi-year", "page": 14, "level": 1}}, {"headings_1": {"content": "Transport", "page": 14, "level": 3}}], [{"headings_0": {"content": "Multi-year", "page": 14, "level": 1}}, {"headings_1": {"content": "Transport", "page": 14, "level": 3}}], [{"headings_0": {"content": "Multi-year", "page": 14, "level": 1}}, {"headings_1": {"content": "Transport", "page": 14, "level": 3}}], [{"headings_0": {"content": "Multi-year", "page": 14, "level": 1}}, {"headings_1": {"content": "Transport", "page": 14, "level": 3}}]], "page": 14, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 3}}, {"headings_1": {"content": "Multi-year", "page": 14, "level": 1}}], "page": 16, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "their dates of birth, captured in the payroll and data captured Officer", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 3}}, {"headings_1": {"content": "Multi-year", "page": 14, "level": 1}}], "page": 16, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "should", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 16, "level": 9}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], "page": 16, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "by NIRA on the National IDs. The information is critical in the engage the affected identification of an individual. \nstaff and ensure that employee Inconsistent information undermines the integrity of the records are duly District\u2019s records and may complicate the employee service updated", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 16, "level": 9}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}, [{"headings_0": {"content": "should", "page": 16, "level": 9}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}]], "page": 16, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 16, "level": 1}}, {"headings_1": {"content": "should", "page": 16, "level": 9}}], "page": 16, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "history and retirement procedures. Where the errors in dates of brought to the \nOut of 296 approved positions on the traditions staff ans, [et engaging the a total of 173 (58%) positions were filled leaving a gap of 123 District", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 16, "level": 1}}, {"headings_1": {"content": "should", "page": 16, "level": 9}}, [{"headings_0": {"content": "and", "page": 16, "level": 1}}, {"headings_1": {"content": "should", "page": 16, "level": 9}}]], "page": 16, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Service", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 17, "level": 1}}, {"headings_1": {"content": "and", "page": 16, "level": 1}}], "page": 17, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "vacant positions.  \nCommission and the Ministry of Public The District did not have an approved and costed staff Service to develop establishment for primary, secondary and tertiary institutions and implement a while the staff structure for health facilities issued by Ministry of costed", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 17, "level": 1}}, {"headings_1": {"content": "and", "page": 16, "level": 1}}], "page": 17, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "staff", "metadata": {"headings": [{"headings_0": {"content": "staff", "page": 17, "level": 9}}, {"headings_1": {"content": "Service", "page": 17, "level": 1}}], "page": 17, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Health was not incorporated into the district approved structure. structure for the", "metadata": {"headings": [{"headings_0": {"content": "staff", "page": 17, "level": 9}}, {"headings_1": {"content": "Service", "page": 17, "level": 1}}], "page": 17, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "District", "metadata": {"headings": [{"headings_0": {"content": "District", "page": 17, "level": 1}}, {"headings_1": {"content": "staff", "page": 17, "level": 9}}], "page": 17, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that he would follow up with Ministry of Education and Public service to provide a staff structure for all educational institutions under the District. \na \nOther Matter  \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 Implementation of Key Government Grants/Programmes  \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "District", "page": 17, "level": 1}}, {"headings_1": {"content": "staff", "page": 17, "level": 9}}, [{"headings_0": {"content": "District", "page": 17, "level": 1}}, {"headings_1": {"content": "staff", "page": 17, "level": 9}}], [{"headings_0": {"content": "District", "page": 17, "level": 1}}, {"headings_1": {"content": "staff", "page": 17, "level": 9}}], [{"headings_0": {"content": "District", "page": 17, "level": 1}}, {"headings_1": {"content": "staff", "page": 17, "level": 9}}]], "page": 17, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "District", "page": 17, "level": 1}}], "page": 17, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1 Development Response to Displacement Impacts Project (DRDIP) Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime Minister, effective July 2017. The project provides development and direct income support to the poor and vulnerable within refugee hosting districts, to improve access to basic social services, expand economic opportunities and enhance environmental management. \nTerego District received UGX.1,704,302,800, out of UGX.4,706,801,000 budgeted (36%) for the financial year 2022/23. Out of the UGX.1,704,302,800 received, the District spent UGX.1,667,302,800 (98%) leading to un-utilized funds of", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "District", "page": 17, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "District", "page": 17, "level": 1}}]], "page": 17, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.37,000,000 (2%).", "metadata": {"headings": [{"headings_0": {"content": "UGX.37,000,000 (2%).", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 17, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Below is a breakdown of the planned and actual activities that were implemented using the grant. \n\\| SN Project Component 7 Planned Variance quency quantity  \n1 \\| Social and Economic Services Infrastructu re  \n14  \n2 Sustainable Environmental Management \\|  \n3 \nSelection and funding of functional subprojects. I noted funding totalling to UGX.2,049,801,977 to 3 subprojects in health centres whose construction was completed in the financial year 2021/2022 were now functional. \nImplementation of Sustainable environmental management projects. 4 subprojects groups of Yacha P/S institutional greening, Awa P/s live fencing, Afea P/s boundary plantation and Supiri P/s woodlot project that received UGX.244,068,067 additional funds were implemented. \nImplementation of environment and social management plans. 77 subprojects that received funding totaling to UGX.4,335,284,917 had environment and social management plans. \nSubmission of monthly subproject progress and financial reports by CPMCs. I noted that the CPMCs submitted monthly physical progress reports as per guideline. I further noted that all subprojects submitted monthly financial reports to the CDO for onward submission to the STPC and DTPC. \n3.1.2 Areas of improvement  \n3.1.2.1 Funding and absorption  \nSection 5.2 of the DRDIP Operation Manual, 2019 provides that the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. The OPM is charged with communicating the allocations for the project resources to the participating districts for planning and subsequent funding. Section 5.1 of the DRDIP Operation Manual, 2019 provides that the disbursement of subproject funds to the districts shall be based on the request by the CAO for the approved subprojects. \nI reviewed the budget performance of Terego District and noted the following; \nOut of approved allocation of UGX.4,706,801,000 for the FY 2022/23, only UGX.1,704,302,800 (36%) was received leading to a shortfall of UGX.3,067,410,000. Out of the total receipts, only UGX.1,667,302,800 (98%) was disbursed to the sub projects, resulting in an un disbursed funds of UGX.37,000,000 (2%) as shown in the table below: \nPurpose Budgeted Released Variance Expenditu Unabso amount amount by \\|in re rbed UGX OPM UGX releases \nSocial and Economic 3,884,632,93 1,122,153,035 2,762,479, 1,122,153,0  \n0 Services 3 898 35", "metadata": {"headings": [{"headings_0": {"content": "UGX.37,000,000 (2%).", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}, [{"headings_0": {"content": "UGX.37,000,000 (2%).", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "UGX.37,000,000 (2%).", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "UGX.37,000,000 (2%).", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "UGX.37,000,000 (2%).", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "UGX.37,000,000 (2%).", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "UGX.37,000,000 (2%).", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "UGX.37,000,000 (2%).", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "UGX.37,000,000 (2%).", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "UGX.37,000,000 (2%).", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "UGX.37,000,000 (2%).", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}]], "page": 17, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Infrastructure", "page": 18, "level": 3}}, {"headings_1": {"content": "UGX.37,000,000 (2%).", "page": 17, "level": 8}}], "page": 18, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Sustainable 244,068,067 244,068,067 0 244,068,06 0 ; \n2 Livelihood projects that had been approved and submitted to OPM. \n3.1.2.2 Implementation of project activities  \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. I made the following observations;  \nOut of 4 Infrastructure subprojects 3 (75%) subprojects worth UGX.865,214,239 were fully implemented, 1 (25%) subproject worth UGX.256,938,796 was. partially implemented. As showed in the table below:", "metadata": {"headings": [{"headings_0": {"content": "Infrastructure", "page": 18, "level": 3}}, {"headings_1": {"content": "UGX.37,000,000 (2%).", "page": 17, "level": 8}}, [{"headings_0": {"content": "Infrastructure", "page": 18, "level": 3}}, {"headings_1": {"content": "UGX.37,000,000 (2%).", "page": 17, "level": 8}}], [{"headings_0": {"content": "Infrastructure", "page": 18, "level": 3}}, {"headings_1": {"content": "UGX.37,000,000 (2%).", "page": 17, "level": 8}}]], "page": 18, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Subproject", "metadata": {"headings": [{"headings_0": {"content": "Subproject", "page": 19, "level": 3}}, {"headings_1": {"content": "Infrastructure", "page": 18, "level": 3}}], "page": 19, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sub", "metadata": {"headings": [{"headings_0": {"content": "Sub", "page": 19, "level": 1}}, {"headings_1": {"content": "Subproject", "page": 19, "level": 3}}], "page": 19, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Top up funds Audit Comment component received  \n1 District Administration SESI", "metadata": {"headings": [{"headings_0": {"content": "Sub", "page": 19, "level": 1}}, {"headings_1": {"content": "Subproject", "page": 19, "level": 3}}], "page": 19, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "256,938,796 Partially", "metadata": {"headings": [{"headings_0": {"content": "256,938,796 Partially", "page": 19, "level": 3}}, {"headings_1": {"content": "Sub", "page": 19, "level": 1}}], "page": 19, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "block", "metadata": {"headings": [{"headings_0": {"content": "block", "page": 19, "level": 9}}, {"headings_1": {"content": "256,938,796 Partially", "page": 19, "level": 3}}], "page": 19, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Construction of Duku SESI", "metadata": {"headings": [{"headings_0": {"content": "block", "page": 19, "level": 9}}, {"headings_1": {"content": "256,938,796 Partially", "page": 19, "level": 3}}], "page": 19, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bridge", "metadata": {"headings": [{"headings_0": {"content": "Bridge", "page": 19, "level": 2}}, {"headings_1": {"content": "block", "page": 19, "level": 9}}], "page": 19, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Construction of Imvertre SESI Ibiango Ajibili Culvert", "metadata": {"headings": [{"headings_0": {"content": "Bridge", "page": 19, "level": 2}}, {"headings_1": {"content": "block", "page": 19, "level": 9}}], "page": 19, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 19, "level": 9}}, {"headings_1": {"content": "Bridge", "page": 19, "level": 2}}], "page": 19, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "374,441,923 Fully implemented \n70,472,082 Fully implemented \n4 Okpotani- Imvepi road SESI \n420,300,234 \\| Fully implemented \\_\\| \\| Total \\| 1,122,153,035 \\| \nService delivery was not attained. \nThe Accounting Officer explained that the Administration block is a multiyear project and is still in the contract period. \nRecommendation  \nThe Accounting Officer should expedite the completion of the project. \nOut of 7 Livelihood subprojects 5 (71%) subprojects worth UGX.92,500,000 were partially implemented and 2 (29%) subprojects worth UGX.37,000,000 were not implemented at all. As showed in the table below; \nNo. Subproject  \nSub \nFunds received Audit Comment \\| component (UGX)  \n1 Munguci Horticulture CIG LSP  \n0 Not implemented  \n\\|  \n2 Step by step Crop", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 19, "level": 9}}, {"headings_1": {"content": "Bridge", "page": 19, "level": 2}}, [{"headings_0": {"content": "implemented", "page": 19, "level": 9}}, {"headings_1": {"content": "Bridge", "page": 19, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 19, "level": 9}}, {"headings_1": {"content": "Bridge", "page": 19, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 19, "level": 9}}, {"headings_1": {"content": "Bridge", "page": 19, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 19, "level": 9}}, {"headings_1": {"content": "Bridge", "page": 19, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 19, "level": 9}}, {"headings_1": {"content": "Bridge", "page": 19, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 19, "level": 9}}, {"headings_1": {"content": "Bridge", "page": 19, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 19, "level": 9}}, {"headings_1": {"content": "Bridge", "page": 19, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 19, "level": 9}}, {"headings_1": {"content": "Bridge", "page": 19, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 19, "level": 9}}, {"headings_1": {"content": "Bridge", "page": 19, "level": 2}}]], "page": 19, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LSP", "metadata": {"headings": [{"headings_0": {"content": "LSP", "page": 19, "level": 3}}, {"headings_1": {"content": "implemented", "page": 19, "level": 9}}], "page": 19, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 Not implemented production CIG  \n3 Yidsr Vegetable sub LSP  \nproduction CIG  \n4 Ofua 1 crop production CIG LSP \n18,500,000 Partially implemented \n18,500,000 Partially implemented  \n5 Asianzu Vegetable LSP 18,500,000 Partially implemented production CIG \\|", "metadata": {"headings": [{"headings_0": {"content": "LSP", "page": 19, "level": 3}}, {"headings_1": {"content": "implemented", "page": 19, "level": 9}}, [{"headings_0": {"content": "LSP", "page": 19, "level": 3}}, {"headings_1": {"content": "implemented", "page": 19, "level": 9}}], [{"headings_0": {"content": "LSP", "page": 19, "level": 3}}, {"headings_1": {"content": "implemented", "page": 19, "level": 9}}]], "page": 19, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "LSP", "page": 19, "level": 3}}], "page": 20, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the un implemented subprojects should be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "LSP", "page": 19, "level": 3}}], "page": 20, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 20, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1.2.3", "metadata": {"headings": [{"headings_0": {"content": "3.1.2.3", "page": 20, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], "page": 20, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to Account for subproject funds through the DRDIP-MIS Section 5.4; Accounting Policies, system and Procedures of the issued DRDIP Implementation Guidelines directed that a Web-Based Management Information System shall be set up through which data, including accountability data, will be captured at all stages of the implementation of the subprojects. Section 8.6 further directs that the DRDIP Desk Officer at the district will take responsibility of the operation of the MIS at the district level. \nI reviewed the Accountability as submitted by Community facilitators and CPMCs, entered in the DRDIP MIS of the district, and noted that accountability in the MIS for LSP now stands at 4%, SENRM 46% and SESI at 79% as of 27\" October 2023. \nThere is a risk of failure to follow up on the implementation of sub projects. \nThe Accounting Officer explained that this was due to poor internet access and the unavailability of community facilitators. He however noted my observation for immediate implementation.", "metadata": {"headings": [{"headings_0": {"content": "3.1.2.3", "page": 20, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}, [{"headings_0": {"content": "3.1.2.3", "page": 20, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], [{"headings_0": {"content": "3.1.2.3", "page": 20, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], [{"headings_0": {"content": "3.1.2.3", "page": 20, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}]], "page": 20, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "3.1.2.3", "page": 20, "level": 1}}], "page": 20, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should expedite the entry of accountabilities in the system.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "3.1.2.3", "page": 20, "level": 1}}], "page": 20, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.1.2.4", "metadata": {"headings": [{"headings_0": {"content": "3.1.2.4", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 20, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Inspection for service delive and 2022/23 \nrojects implemented in FY 2021/22 \nI undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. I made the following observations: \nSub Total Pictorial Details of Audit Manageme Project expenditu evidence findings (Time, conclusion nt  \nre (UGX) Quality, Response \u2018Bns Quantity, Cost  \nand", "metadata": {"headings": [{"headings_0": {"content": "3.1.2.4", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}, [{"headings_0": {"content": "3.1.2.4", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "3.1.2.4", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "3.1.2.4", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}]], "page": 20, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 20, "level": 1}}, {"headings_1": {"content": "3.1.2.4", "page": 20, "level": 1}}], "page": 20, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construct 3.3 \nBy the time of There was This is ion of \nField inspections delay in multiyear Administr \non 15\" September completion of project and is ation \n2023, construction works, which within the Block \nmn, was still on going. resulted in contract . delayed period service \ninstallatio The classrooms n of  \nand latrines were water  \nalready in usage tanks 132 \u2014 by pupils", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 20, "level": 1}}, {"headings_1": {"content": "3.1.2.4", "page": 20, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 20, "level": 1}}, {"headings_1": {"content": "3.1.2.4", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 1}}, {"headings_1": {"content": "3.1.2.4", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 1}}, {"headings_1": {"content": "3.1.2.4", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 1}}, {"headings_1": {"content": "3.1.2.4", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 1}}, {"headings_1": {"content": "3.1.2.4", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 1}}, {"headings_1": {"content": "3.1.2.4", "page": 20, "level": 1}}]], "page": 20, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Construct", "metadata": {"headings": [{"headings_0": {"content": "Construct", "page": 21, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 1}}], "page": 21, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "By the time of The project is This  \nis ion of Oru  \ninspection on 18\" ongoing and multiyear Bridge on  \nOctober 2023, within the project and is Bes  \nKomenda \\| = N works still  \nwere on contract period within the ku \\| \u2018\\| going contract -", "metadata": {"headings": [{"headings_0": {"content": "Construct", "page": 21, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 1}}], "page": 21, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A Tea NE", "metadata": {"headings": [{"headings_0": {"content": "A Tea NE", "page": 21, "level": 3}}, {"headings_1": {"content": "Construct", "page": 21, "level": 3}}], "page": 21, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2  \nDuku EN period road (21 be A aM  \nmeters  \n\\| \nspan) \nConstruct 072  \nm ion of  \nResource  \nCentre  \nand \nBy the time of The project is This project \\| inspection on behind  \nis within the = Bi 19/09/2023 schedule which liability  \na Work was still on has resulted in period  \ngoing at an delayed  \nsupply of estimated service  \n\\|  \nfurniture  \n\\| completion level of delivery.  \nat Imvepi 95%  \nBase", "metadata": {"headings": [{"headings_0": {"content": "A Tea NE", "page": 21, "level": 3}}, {"headings_1": {"content": "Construct", "page": 21, "level": 3}}, [{"headings_0": {"content": "A Tea NE", "page": 21, "level": 3}}, {"headings_1": {"content": "Construct", "page": 21, "level": 3}}], [{"headings_0": {"content": "A Tea NE", "page": 21, "level": 3}}, {"headings_1": {"content": "Construct", "page": 21, "level": 3}}], [{"headings_0": {"content": "A Tea NE", "page": 21, "level": 3}}, {"headings_1": {"content": "Construct", "page": 21, "level": 3}}]], "page": 21, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Camp", "metadata": {"headings": [{"headings_0": {"content": "Camp", "page": 21, "level": 1}}, {"headings_1": {"content": "A Tea NE", "page": 21, "level": 3}}], "page": 21, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[\\| Total 7.61 \n3.2 Uganda Support to Municipal Infrastructure Development, Additional Financing (USMID-AF \nUganda Support to Municipal Infrastructure Development (USMID) Program is a World Bank/IDA project which is expected to run up to 2022/2023 to Support Municipal Infrastructure Development Program and Refugee Hosting Districts. The purpose of USMID-AF Program is;  \no To leverage institutional strengthening at the municipal LGs  \noe To improve municipal urban infrastructure  \noe Support to selected district LGs hosting refugees to improve planning, land tenure security, and small-scale infrastructure investments. \nTerego District received all the UGX.4,187,593,120 budgeted to implement the following key activities; \nBelow is a breakdown of the planned and actual activities that were implemented using the grant.", "metadata": {"headings": [{"headings_0": {"content": "Camp", "page": 21, "level": 1}}, {"headings_1": {"content": "A Tea NE", "page": 21, "level": 3}}, [{"headings_0": {"content": "Camp", "page": 21, "level": 1}}, {"headings_1": {"content": "A Tea NE", "page": 21, "level": 3}}], [{"headings_0": {"content": "Camp", "page": 21, "level": 1}}, {"headings_1": {"content": "A Tea NE", "page": 21, "level": 3}}], [{"headings_0": {"content": "Camp", "page": 21, "level": 1}}, {"headings_1": {"content": "A Tea NE", "page": 21, "level": 3}}], [{"headings_0": {"content": "Camp", "page": 21, "level": 1}}, {"headings_1": {"content": "A Tea NE", "page": 21, "level": 3}}]], "page": 21, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[SN | Activity", "metadata": {"headings": [{"headings_0": {"content": "[SN | Activity", "page": 21, "level": 2}}, {"headings_1": {"content": "Camp", "page": 21, "level": 1}}], "page": 21, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planned Actual quantity", "metadata": {"headings": [{"headings_0": {"content": "[SN | Activity", "page": 21, "level": 2}}, {"headings_1": {"content": "Camp", "page": 21, "level": 1}}], "page": 21, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 21, "level": 2}}, {"headings_1": {"content": "[SN | Activity", "page": 21, "level": 2}}], "page": 21, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Construction of and of Andelizo- 1 \n3.2.1 Positive observations  \nSigning of Memorandum of understanding. I observed that the district entered into a participating agreement with MLHUD on the 224 October 2020 as required. \nRegular procurement of service providers. I reviewed the procurement documents to ascertain whether sampled procurements were duly subjected to the procurement process. \nConstitution of contract management teams. I noted that for eight (08) subprojects worth UGX.9,509,928,254, contract management teams were constituted. \nContract implementation plans. I noted that monthly statement of estimated value of works executed and Matrix for regular reporting on ESHS risks were prepared for the above subprojects. \nSubmission of monitoring and investment inventory reports to MLHUD. I observed that output Monitoring Report, and Investment Inventory Reports were prepared/submitted to MLHUD. \n3.2.2 Areas of improvement  \n3.2.2.1 Planning and Budget performance  \na) Planning  \nProgramme Operation Manual (POM), 2019; Memorandum of Understanding (MoU) between MoLHUD and the participating District Local Governments; Public Finance Management Act (PFMA), 2015; and Program Participating Agreement, require; \nThe obligations of either parties to be signed prior to Program commencement. \nThe local government shall meet the minimum access conditions for the grant as set out in the performance assessment tool. \nThe Municipal Institutional Strengthening Grant (MISG) will provide resources to the participating municipal Local Governments for the demand-driven institutional strengthening targeting special urban capacity needs. \nThe production of an Environmental and Social Management Plan (ESMP) intended to ensure efficient environmental and social management of infrastructure activities, and that the mitigation measures are carried out and monitored by the responsible parties. The M/DEO, with inputs from the CDO and other technical staff as needed, will prepare the ESMP. \nOut of the approved budget of UGX.4,187,593,120 for USMID AF activities, UGX.4,187,593,120 was released to the District during the period under review representing 100% performance. \nOut of the availed amount of UGX.4,187,593,120 for USMID-AF activities, UGX.4,186,129,718 was spent by the District during the period under review leading to an under absorption of UGX.1,463,402. \nFailure to absorb funds affected the payment of the USMID contract manager\u2019s June 2023 salary. \nThe Accounting Officer explained that these were funds meant for June salary of USMID contract manager whose payment completion process was interrupted by the system closure by MOFPED.", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 21, "level": 2}}, {"headings_1": {"content": "[SN | Activity", "page": 21, "level": 2}}, [{"headings_0": {"content": "quantity", "page": 21, "level": 2}}, {"headings_1": {"content": "[SN | Activity", "page": 21, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 21, "level": 2}}, {"headings_1": {"content": "[SN | Activity", "page": 21, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 21, "level": 2}}, {"headings_1": {"content": "[SN | Activity", "page": 21, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 21, "level": 2}}, {"headings_1": {"content": "[SN | Activity", "page": 21, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 21, "level": 2}}, {"headings_1": {"content": "[SN | Activity", "page": 21, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 21, "level": 2}}, {"headings_1": {"content": "[SN | Activity", "page": 21, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 21, "level": 2}}, {"headings_1": {"content": "[SN | Activity", "page": 21, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 21, "level": 2}}, {"headings_1": {"content": "[SN | Activity", "page": 21, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 21, "level": 2}}, {"headings_1": {"content": "[SN | Activity", "page": 21, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 21, "level": 2}}, {"headings_1": {"content": "[SN | Activity", "page": 21, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 21, "level": 2}}, {"headings_1": {"content": "[SN | Activity", "page": 21, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 21, "level": 2}}, {"headings_1": {"content": "[SN | Activity", "page": 21, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 21, "level": 2}}, {"headings_1": {"content": "[SN | Activity", "page": 21, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 21, "level": 2}}, {"headings_1": {"content": "[SN | Activity", "page": 21, "level": 2}}]], "page": 21, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "quantity", "page": 21, "level": 2}}], "page": 23, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the MOFPED and ensure that the funds are revoted back to the District in the first quarter of subsequent financial year. \n3.2.2.2 Inspection for service delivery projects implemented in 2022/23  \nI sampled three (3) projects with a total expenditure of UGX.4,187,593,120 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nThe following was observed; \nActivity Expenditure Pictorial Summary of Audit conclusion details Amount (UGX) evidence findings (Time,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "quantity", "page": 21, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "quantity", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "quantity", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "quantity", "page": 21, "level": 2}}]], "page": 23, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], "page": 23, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], "page": 23, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 23, "level": 1}}], "page": 23, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee er \\_\\_\\|  \nen Construct 2,499,230,885 11\",,]1)  \n\\| The construction By the time of ion of \nie Nyara", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 23, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 23, "level": 1}}]], "page": 23, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bridge", "metadata": {"headings": [{"headings_0": {"content": "Bridge", "page": 23, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 3}}], "page": 23, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and Openning of \nIs still going inspection the 17% on  \non  \n\\|  \nOctober 2023, works were at an estimated completion level of", "metadata": {"headings": [{"headings_0": {"content": "Bridge", "page": 23, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 3}}, [{"headings_0": {"content": "Bridge", "page": 23, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 3}}]], "page": 23, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "47%.", "metadata": {"headings": [{"headings_0": {"content": "47%.", "page": 23, "level": 3}}, {"headings_1": {"content": "Bridge", "page": 23, "level": 1}}], "page": 23, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Andelizo- I however noted that", "metadata": {"headings": [{"headings_0": {"content": "47%.", "page": 23, "level": 3}}, {"headings_1": {"content": "Bridge", "page": 23, "level": 1}}], "page": 23, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Urlama", "metadata": {"headings": [{"headings_0": {"content": "Urlama", "page": 23, "level": 3}}, {"headings_1": {"content": "47%.", "page": 23, "level": 3}}], "page": 23, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Safety signs were not road RN 0: installed as indicated (12.6) KM SR  \nin the bills of quantities. \nBe ee Low cost  \nsealing of 1,198,312,553  \n0.9KM  \nambua \nThe project is Field inspection was behind schedule. on the 15th September, 2023. The site Foreman (ASAF road ABATUKA) informed us that the works started in May 2023. He also informed us that an adjustment was done and the expected completion date is 12!\" December,", "metadata": {"headings": [{"headings_0": {"content": "Urlama", "page": 23, "level": 3}}, {"headings_1": {"content": "47%.", "page": 23, "level": 3}}, [{"headings_0": {"content": "Urlama", "page": 23, "level": 3}}, {"headings_1": {"content": "47%.", "page": 23, "level": 3}}], [{"headings_0": {"content": "Urlama", "page": 23, "level": 3}}, {"headings_1": {"content": "47%.", "page": 23, "level": 3}}]], "page": 23, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. We were however not availed with minutes for extension of the project.", "metadata": {"headings": [{"headings_0": {"content": "Urlama", "page": 23, "level": 3}}, {"headings_1": {"content": "47%.", "page": 23, "level": 3}}], "page": 24, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that appropriate documentation should have been review to that effect, however the contract end date is still valid (16 October, 2023) by the time the audit inspection", "metadata": {"headings": [{"headings_0": {"content": "Urlama", "page": 23, "level": 3}}, {"headings_1": {"content": "47%.", "page": 23, "level": 3}}], "page": 24, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Roofing 748,789,300", "metadata": {"headings": [{"headings_0": {"content": "Roofing 748,789,300", "page": 24, "level": 1}}, {"headings_1": {"content": "Urlama", "page": 23, "level": 3}}], "page": 24, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The project was at Audit inspection was", "metadata": {"headings": [{"headings_0": {"content": "Roofing 748,789,300", "page": 24, "level": 1}}, {"headings_1": {"content": "Urlama", "page": 23, "level": 3}}], "page": 24, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 24, "level": 3}}, {"headings_1": {"content": "Roofing 748,789,300", "page": 24, "level": 1}}], "page": 24, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "an average of done on the 15th pavilion \n90% completion /09/2023 and wall level  \nfencing of \nThe Site Engineer Play field \n(Odong SAM) at Leju \nInformed us that the Town \nroofing work was at Council 95% and fencing 85% and expected the works to be done by end of September 2023. \nThe Accounting Officer Noted the issue for action, however the contract period would be extended \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nTerego District received all the UGX.900,000,000 budgeted to implement the programme. The following activity was undertaken; \nSN Activity \nPlanned quanti Actual quantity \\| 1 Construction of Mt Wati HC III 1 \n1 \\| \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.3.1 Positive observations  \nFunding and absorption of UGIFT funds. The entity received and utilized all the budgeted funds of UGX.900,000,000;  \nPresence of no objection for planned investments from the MOH. \n3.3.2 Areas of Improvement  \na) Funding and Absorption  \nOut of the approved budget of UGX.900,000,000, the district received UGX.900,000,000 (100%); Out of the received funds, UGX.899,995,000 (100%) was spent. \n3.3.3 UGIFT infrastructure Projects implemented on untitled Land  \nThe PS/ST in a letter dated 04\" November, 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the district did not have a land title for UGIFT projects worth UGX.895,495,000 under implementation as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 24, "level": 3}}, {"headings_1": {"content": "Roofing 748,789,300", "page": 24, "level": 1}}, [{"headings_0": {"content": "of", "page": 24, "level": 3}}, {"headings_1": {"content": "Roofing 748,789,300", "page": 24, "level": 1}}], [{"headings_0": {"content": "of", "page": 24, "level": 3}}, {"headings_1": {"content": "Roofing 748,789,300", "page": 24, "level": 1}}], [{"headings_0": {"content": "of", "page": 24, "level": 3}}, {"headings_1": {"content": "Roofing 748,789,300", "page": 24, "level": 1}}], [{"headings_0": {"content": "of", "page": 24, "level": 3}}, {"headings_1": {"content": "Roofing 748,789,300", "page": 24, "level": 1}}], [{"headings_0": {"content": "of", "page": 24, "level": 3}}, {"headings_1": {"content": "Roofing 748,789,300", "page": 24, "level": 1}}], [{"headings_0": {"content": "of", "page": 24, "level": 3}}, {"headings_1": {"content": "Roofing 748,789,300", "page": 24, "level": 1}}], [{"headings_0": {"content": "of", "page": 24, "level": 3}}, {"headings_1": {"content": "Roofing 748,789,300", "page": 24, "level": 1}}], [{"headings_0": {"content": "of", "page": 24, "level": 3}}, {"headings_1": {"content": "Roofing 748,789,300", "page": 24, "level": 1}}], [{"headings_0": {"content": "of", "page": 24, "level": 3}}, {"headings_1": {"content": "Roofing 748,789,300", "page": 24, "level": 1}}], [{"headings_0": {"content": "of", "page": 24, "level": 3}}, {"headings_1": {"content": "Roofing 748,789,300", "page": 24, "level": 1}}], [{"headings_0": {"content": "of", "page": 24, "level": 3}}, {"headings_1": {"content": "Roofing 748,789,300", "page": 24, "level": 1}}], [{"headings_0": {"content": "of", "page": 24, "level": 3}}, {"headings_1": {"content": "Roofing 748,789,300", "page": 24, "level": 1}}], [{"headings_0": {"content": "of", "page": 24, "level": 3}}, {"headings_1": {"content": "Roofing 748,789,300", "page": 24, "level": 1}}], [{"headings_0": {"content": "of", "page": 24, "level": 3}}, {"headings_1": {"content": "Roofing 748,789,300", "page": 24, "level": 1}}], [{"headings_0": {"content": "of", "page": 24, "level": 3}}, {"headings_1": {"content": "Roofing 748,789,300", "page": 24, "level": 1}}], [{"headings_0": {"content": "of", "page": 24, "level": 3}}, {"headings_1": {"content": "Roofing 748,789,300", "page": 24, "level": 1}}]], "page": 24, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 25, "level": 1}}, {"headings_1": {"content": "of", "page": 24, "level": 3}}], "page": 25, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Land Location Estimated Land size Contract", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 25, "level": 1}}, {"headings_1": {"content": "of", "page": 24, "level": 3}}], "page": 25, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Payments", "metadata": {"headings": [{"headings_0": {"content": "Payments", "page": 25, "level": 1}}, {"headings_1": {"content": "Project", "page": 25, "level": 1}}], "page": 25, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(acres) (UGX) (UGX) Construction of Mt Omugo Sub- 5  \n895,495,000 895,495,000 Wati HC III", "metadata": {"headings": [{"headings_0": {"content": "Payments", "page": 25, "level": 1}}, {"headings_1": {"content": "Project", "page": 25, "level": 1}}], "page": 25, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "county", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 25, "level": 1}}, {"headings_1": {"content": "Payments", "page": 25, "level": 1}}], "page": 25, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The untitled project land could result to loss of funds invested in the infrastructure in case land disputes arise. \nThe Accounting Officer explained that titling of land had already been budgeted for in \nNo. Activity Value of \\| Pictorial Summary of Audit Management details equipmen evidence findings conclusion Response t (UGX) (Time,  \n\u2018Bns \nQuality, Quantity, Cost", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 25, "level": 1}}, {"headings_1": {"content": "Payments", "page": 25, "level": 1}}, [{"headings_0": {"content": "county", "page": 25, "level": 1}}, {"headings_1": {"content": "Payments", "page": 25, "level": 1}}], [{"headings_0": {"content": "county", "page": 25, "level": 1}}, {"headings_1": {"content": "Payments", "page": 25, "level": 1}}], [{"headings_0": {"content": "county", "page": 25, "level": 1}}, {"headings_1": {"content": "Payments", "page": 25, "level": 1}}]], "page": 25, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 26, "level": 3}}, {"headings_1": {"content": "county", "page": 25, "level": 1}}], "page": 26, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 26, "level": 1}}, {"headings_1": {"content": "and", "page": 26, "level": 3}}], "page": 26, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Constructio 0.89 \nAt time of field The Project All UGFIT n of Mt \ninspection on is behind projects are Wati HC III \n\\| 18% October schedule VAT  \n\u201c\\| 2023, exempted, construction URA delayed \\|  \n4 works still  \nwere \nto clear the ongoing. \ntransactions  \n; for materials hence delaying implementatio n of the project \nThe intended health service delivery was delayed \nThe Accounting Officer explained that UGIFT projects are VAT exempt, URA delayed to clear transactions for materials hence delaying implementation of the project. \nRecommendation  \nThe Accounting Officer should ensure that the project is brought to completion so as the intended service delivery is attained. \n3.4 Education Development Grant  \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.302,988,367 for the construction of; Construction of 3 classroom block with office and 5-stance drainable VIP Latrine and Pit latrines to 3 primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following \n3.4.1 Positive observations  \noe All projects were screened for likely environmental and social impacts e The \nfunds on eligible activities according to the guidelines. \noe All projects submitted monthly physical progress reports as per guideline.  \no Projects/programs were reviewed by the internal auditor.  \noe All payment certificates were reviewed and certified by the internal auditor. \n3.4.2 Areas of Improvement  \nI noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 26, "level": 1}}, {"headings_1": {"content": "and", "page": 26, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 26, "level": 1}}, {"headings_1": {"content": "and", "page": 26, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 1}}, {"headings_1": {"content": "and", "page": 26, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 1}}, {"headings_1": {"content": "and", "page": 26, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 1}}, {"headings_1": {"content": "and", "page": 26, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 1}}, {"headings_1": {"content": "and", "page": 26, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 1}}, {"headings_1": {"content": "and", "page": 26, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 1}}, {"headings_1": {"content": "and", "page": 26, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 1}}, {"headings_1": {"content": "and", "page": 26, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 1}}, {"headings_1": {"content": "and", "page": 26, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 1}}, {"headings_1": {"content": "and", "page": 26, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 1}}, {"headings_1": {"content": "and", "page": 26, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 1}}, {"headings_1": {"content": "and", "page": 26, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 1}}, {"headings_1": {"content": "and", "page": 26, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 1}}, {"headings_1": {"content": "and", "page": 26, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 1}}, {"headings_1": {"content": "and", "page": 26, "level": 3}}]], "page": 26, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.4.2.1", "metadata": {"headings": [{"headings_0": {"content": "3.4.2.1", "page": 27, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 1}}], "page": 27, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Review of Budgeting and allocation  \na)  \nSelection of schools/ projects for Education Development grant  \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer noted my observation for subsequent implementation.", "metadata": {"headings": [{"headings_0": {"content": "3.4.2.1", "page": 27, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 1}}, [{"headings_0": {"content": "3.4.2.1", "page": 27, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 1}}], [{"headings_0": {"content": "3.4.2.1", "page": 27, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 1}}], [{"headings_0": {"content": "3.4.2.1", "page": 27, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 1}}]], "page": 27, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "3.4.2.1", "page": 27, "level": 1}}], "page": 27, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should put in place and maintain an up to date register of education facilities and their condition and it should be used in selection of schools to benefit from the Education Development grant. \nb)  \nFunding and absorption of Education Development grant  \nThe District received all the budgeted funds of UGX.302,988,367 representing 100% funding as detailed in the table below; \nBudgeted amount (UGX) Funds released (UGX) Variance (UGX) \\_ 302,988,367 \\| 302,988,367 0 \\| \nOut of the UGX.302,988,367 released, UGX.301,853,216 had been spent by the end of the year, resulting in an under absorption of UGX.1,135,151, as indicated in the table below; \nFunds released (UGX) Expenditure (UGX) Unspent (UGX) % of funds", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "3.4.2.1", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "3.4.2.1", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "3.4.2.1", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "3.4.2.1", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "3.4.2.1", "page": 27, "level": 1}}]], "page": 27, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "absorbed", "metadata": {"headings": [{"headings_0": {"content": "absorbed", "page": 27, "level": 9}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], "page": 27, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.4.2.2 Inspection for service delivery under the Education Development Grant  \nI sampled three (03) activities with a total expenditure of UGX.211,322,336 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nThe following was observed; \nNo. Activity Total Summary of Audit Pictorial evidence details expenditure findings conclusion  \n(UGX) \u2018Bns (Time,", "metadata": {"headings": [{"headings_0": {"content": "absorbed", "page": 27, "level": 9}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}, [{"headings_0": {"content": "absorbed", "page": 27, "level": 9}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "absorbed", "page": 27, "level": 9}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}]], "page": 28, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 28, "level": 2}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 9}}], "page": 28, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 28, "level": 2}}, {"headings_1": {"content": "absorbed", "page": 27, "level": 9}}], "page": 28, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 28, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 28, "level": 2}}], "page": 28, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Functionality)  \nConstruction 29,948,400 Project was Audit/Field of 5 -stance \ncompleted on inspections on  \nVIP Latrine time 20 October fe: at Tuku p/s \n2023 revealed \\| N that the 5- \\| stance latrine Bi =) \\_ \n\" was completed  \nwithin the Coa planned", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 28, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 28, "level": 2}}, [{"headings_0": {"content": "and", "page": 28, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 28, "level": 2}}], [{"headings_0": {"content": "and", "page": 28, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 28, "level": 2}}], [{"headings_0": {"content": "and", "page": 28, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 28, "level": 2}}]], "page": 28, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "re", "metadata": {"headings": [{"headings_0": {"content": "re", "page": 28, "level": 1}}, {"headings_1": {"content": "and", "page": 28, "level": 1}}], "page": 28, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BEE eed  \nf", "metadata": {"headings": [{"headings_0": {"content": "re", "page": 28, "level": 1}}, {"headings_1": {"content": "and", "page": 28, "level": 1}}], "page": 28, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "duration.", "metadata": {"headings": [{"headings_0": {"content": "duration.", "page": 28, "level": 1}}, {"headings_1": {"content": "re", "page": 28, "level": 1}}], "page": 28, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Latrine HISHBUIEE NS  \nies didn\u2019t come \n\\| \nCC\u2018 tank.  \nConstruction 167,273,936 Project Audit/Field \\| of 3 completed inspections on \\| classroom 20th October  \nblock with \n2023 revealed \\|\\| office and 5- \nthat the 5- \\| --~ stance stance latrine", "metadata": {"headings": [{"headings_0": {"content": "duration.", "page": 28, "level": 1}}, {"headings_1": {"content": "re", "page": 28, "level": 1}}, [{"headings_0": {"content": "duration.", "page": 28, "level": 1}}, {"headings_1": {"content": "re", "page": 28, "level": 1}}], [{"headings_0": {"content": "duration.", "page": 28, "level": 1}}, {"headings_1": {"content": "re", "page": 28, "level": 1}}], [{"headings_0": {"content": "duration.", "page": 28, "level": 1}}, {"headings_1": {"content": "re", "page": 28, "level": 1}}], [{"headings_0": {"content": "duration.", "page": 28, "level": 1}}, {"headings_1": {"content": "re", "page": 28, "level": 1}}]], "page": 28, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "drainable", "metadata": {"headings": [{"headings_0": {"content": "drainable", "page": 28, "level": 9}}, {"headings_1": {"content": "duration.", "page": 28, "level": 1}}], "page": 28, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and classroom = \u2014 VIP Latrine \nblock were  \nat Urukurua completed  \n: p/s within the  \n: planned  \nee \\| duration. ef ' he Raa att ona a \nConstruction 15,000,000 Completed Audit/Field of 5-stance project inspections on \n3.5 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Terego District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nTerego District received UGX.117,162,022, out of UGX.117,930,057 budgeted (99%) to implement the following activities. \nCategory Activity Planned Actual \nCapital Development (micro Installation of irrigation scale irrigation equipment) equipment i  \nComplementary services Training of farmers \nI designed audit procedures to assess whether the utilization of the Micro-scale irrigation program was done in accordance with the program guidelines. \nThe following were my observations; \n3.5.1 Positive observations  \n99.3% of the budgeted for funds were received.  \nAll the funds worth UGX.117,162,022 were fully utilized  \nAll funds worth UGX.117,162,022 were spent on eligible activities.  \nSuppliers offered training and technical support to the farmers during the warranty", "metadata": {"headings": [{"headings_0": {"content": "drainable", "page": 28, "level": 9}}, {"headings_1": {"content": "duration.", "page": 28, "level": 1}}, [{"headings_0": {"content": "drainable", "page": 28, "level": 9}}, {"headings_1": {"content": "duration.", "page": 28, "level": 1}}], [{"headings_0": {"content": "drainable", "page": 28, "level": 9}}, {"headings_1": {"content": "duration.", "page": 28, "level": 1}}], [{"headings_0": {"content": "drainable", "page": 28, "level": 9}}, {"headings_1": {"content": "duration.", "page": 28, "level": 1}}], [{"headings_0": {"content": "drainable", "page": 28, "level": 9}}, {"headings_1": {"content": "duration.", "page": 28, "level": 1}}], [{"headings_0": {"content": "drainable", "page": 28, "level": 9}}, {"headings_1": {"content": "duration.", "page": 28, "level": 1}}], [{"headings_0": {"content": "drainable", "page": 28, "level": 9}}, {"headings_1": {"content": "duration.", "page": 28, "level": 1}}], [{"headings_0": {"content": "drainable", "page": 28, "level": 9}}, {"headings_1": {"content": "duration.", "page": 28, "level": 1}}], [{"headings_0": {"content": "drainable", "page": 28, "level": 9}}, {"headings_1": {"content": "duration.", "page": 28, "level": 1}}], [{"headings_0": {"content": "drainable", "page": 28, "level": 9}}, {"headings_1": {"content": "duration.", "page": 28, "level": 1}}]], "page": 28, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "period.", "metadata": {"headings": [{"headings_0": {"content": "period.", "page": 29, "level": 2}}, {"headings_1": {"content": "drainable", "page": 28, "level": 9}}], "page": 29, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All payments for the program related activities were accounted for at the time of the audit. \n3.5.2 Areas of improvement", "metadata": {"headings": [{"headings_0": {"content": "period.", "page": 29, "level": 2}}, {"headings_1": {"content": "drainable", "page": 28, "level": 9}}, [{"headings_0": {"content": "period.", "page": 29, "level": 2}}, {"headings_1": {"content": "drainable", "page": 28, "level": 9}}]], "page": 29, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.5.2.1", "metadata": {"headings": [{"headings_0": {"content": "3.5.2.1", "page": 29, "level": 1}}, {"headings_1": {"content": "period.", "page": 29, "level": 2}}], "page": 29, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planning and Budget Performance  \na) Planning  \nParagraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that; \no The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field", "metadata": {"headings": [{"headings_0": {"content": "3.5.2.1", "page": 29, "level": 1}}, {"headings_1": {"content": "period.", "page": 29, "level": 2}}, [{"headings_0": {"content": "3.5.2.1", "page": 29, "level": 1}}, {"headings_1": {"content": "period.", "page": 29, "level": 2}}]], "page": 29, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "schools)", "metadata": {"headings": [{"headings_0": {"content": "schools)", "page": 30, "level": 8}}, {"headings_1": {"content": "3.5.2.1", "page": 29, "level": 1}}], "page": 30, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed the planning procedures for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "schools)", "page": 30, "level": 8}}, {"headings_1": {"content": "3.5.2.1", "page": 29, "level": 1}}], "page": 30, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 30, "level": 1}}, {"headings_1": {"content": "schools)", "page": 30, "level": 8}}], "page": 30, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the District/Municipal Council/City allocated 30% to capital development instead of the required 25% leading to over allocation by UGX.5,896,508 (5%) while Complementary services were under allocated by UGX.5,896,508 (5%) as shown in the table below. \nMain %Thresho Threshold Actual Approved % \nAudit Expenditur Id as per as per percenta budget Variance Under remar e Items the Guidelines ge (UGX) \nAlloca k guidelines UGX (budget) (A-C) tion (B) \n(D)", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 30, "level": 1}}, {"headings_1": {"content": "schools)", "page": 30, "level": 8}}, [{"headings_0": {"content": "following;", "page": 30, "level": 1}}, {"headings_1": {"content": "schools)", "page": 30, "level": 8}}], [{"headings_0": {"content": "following;", "page": 30, "level": 1}}, {"headings_1": {"content": "schools)", "page": 30, "level": 8}}], [{"headings_0": {"content": "following;", "page": 30, "level": 1}}, {"headings_1": {"content": "schools)", "page": 30, "level": 8}}], [{"headings_0": {"content": "following;", "page": 30, "level": 1}}, {"headings_1": {"content": "schools)", "page": 30, "level": 8}}]], "page": 30, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 30, "level": 3}}, {"headings_1": {"content": "following;", "page": 30, "level": 1}}], "page": 30, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(C)", "metadata": {"headings": [{"headings_0": {"content": "(C)", "page": 30, "level": 1}}, {"headings_1": {"content": "(A)", "page": 30, "level": 3}}], "page": 30, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital 25% 29,482,514 30% 35,379,022 Over Developmen 508) allocati (micro  \non \nscale  \nirrigation  \nequipment  \nComplement 75% 88,447,543 70% 82,551,035 5,896,5 Under ary services \n08 Allocati \non 117,930,0 100 117,930,05 0 57 \n7 \nIrregular budget allocations may affect the effective provision of Micro irrigation services as planned. \nThe Accounting Officer noted these observations for subsequent action and", "metadata": {"headings": [{"headings_0": {"content": "(C)", "page": 30, "level": 1}}, {"headings_1": {"content": "(A)", "page": 30, "level": 3}}, [{"headings_0": {"content": "(C)", "page": 30, "level": 1}}, {"headings_1": {"content": "(A)", "page": 30, "level": 3}}], [{"headings_0": {"content": "(C)", "page": 30, "level": 1}}, {"headings_1": {"content": "(A)", "page": 30, "level": 3}}], [{"headings_0": {"content": "(C)", "page": 30, "level": 1}}, {"headings_1": {"content": "(A)", "page": 30, "level": 3}}], [{"headings_0": {"content": "(C)", "page": 30, "level": 1}}, {"headings_1": {"content": "(A)", "page": 30, "level": 3}}], [{"headings_0": {"content": "(C)", "page": 30, "level": 1}}, {"headings_1": {"content": "(A)", "page": 30, "level": 3}}], [{"headings_0": {"content": "(C)", "page": 30, "level": 1}}, {"headings_1": {"content": "(A)", "page": 30, "level": 3}}]], "page": 30, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 30, "level": 8}}, {"headings_1": {"content": "(C)", "page": 30, "level": 1}}], "page": 30, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 8}}, {"headings_1": {"content": "implementation", "page": 30, "level": 8}}], "page": 30, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should always allocate funds for capital development and complementary activities based on the program expenditure guidelines. \nOut of the total program receipts of UGX.117,162,022, UGX.117,162,022 (100%) was utilized by the entity at the time of audit. Details are in the table below. \nI undertook inspection on the 20/10/2023 to ascertain the extent of service delivery and noted that the District had installed 1 planned irrigation equipment. \nInspection for service delivery projects implemented in FY 2022/23  \nI inspected the capital investment on the 20/10/2023 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions NOTED. The following was", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 8}}, {"headings_1": {"content": "implementation", "page": 30, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 8}}, {"headings_1": {"content": "implementation", "page": 30, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 8}}, {"headings_1": {"content": "implementation", "page": 30, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 8}}, {"headings_1": {"content": "implementation", "page": 30, "level": 8}}]], "page": 30, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "observed;", "metadata": {"headings": [{"headings_0": {"content": "observed;", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 8}}], "page": 31, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No. Name Locatio Equipment Value Pictorial Evidence Summary Of Audit Of n Supplier Of  \nFindings (Time, Conclusio Benef (Village And Equip  \nQuality, Quantity, n  \niciary , Parish Procureme ment  \nCost And  \nAnd nt (UGX) Functionality)  \nSub- Reference \u2018Bns", "metadata": {"headings": [{"headings_0": {"content": "observed;", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 8}}], "page": 31, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 31, "level": 1}}, {"headings_1": {"content": "observed;", "page": 31, "level": 8}}], "page": 31, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Drama Subcoun Acquisition 35,379 \\| Audit/Field Project dri ty:Aiivu and \u201a022 E Ze N inspections on 20th concluded Joel Parish:Er installation \nSg) October 2023 on time ea of Demo Lc ZL = revealed that the", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 31, "level": 1}}, {"headings_1": {"content": "observed;", "page": 31, "level": 8}}, [{"headings_0": {"content": "County", "page": 31, "level": 1}}, {"headings_1": {"content": "observed;", "page": 31, "level": 8}}]], "page": 31, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IK!", "metadata": {"headings": [{"headings_0": {"content": "IK!", "page": 31, "level": 3}}, {"headings_1": {"content": "County", "page": 31, "level": 1}}], "page": 31, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nVillage:It equipment \\| supply and eee  \nia \nBIER A/T  \ninstallation was done \\| Hl within planned Fe", "metadata": {"headings": [{"headings_0": {"content": "IK!", "page": 31, "level": 3}}, {"headings_1": {"content": "County", "page": 31, "level": 1}}, [{"headings_0": {"content": "IK!", "page": 31, "level": 3}}, {"headings_1": {"content": "County", "page": 31, "level": 1}}]], "page": 31, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "period.", "metadata": {"headings": [{"headings_0": {"content": "period.", "page": 31, "level": 1}}, {"headings_1": {"content": "IK!", "page": 31, "level": 3}}], "page": 31, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as", "metadata": {"headings": [{"headings_0": {"content": "period.", "page": 31, "level": 1}}, {"headings_1": {"content": "IK!", "page": 31, "level": 3}}], "page": 31, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[es", "metadata": {"headings": [{"headings_0": {"content": "[es", "page": 31, "level": 5}}, {"headings_1": {"content": "period.", "page": 31, "level": 1}}], "page": 31, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "37 Functionality of en sprinklers confirmed. They are 9", "metadata": {"headings": [{"headings_0": {"content": "[es", "page": 31, "level": 5}}, {"headings_1": {"content": "period.", "page": 31, "level": 1}}], "page": 31, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jee gem 4", "metadata": {"headings": [{"headings_0": {"content": "jee gem 4", "page": 31, "level": 2}}, {"headings_1": {"content": "[es", "page": 31, "level": 5}}], "page": 31, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sprinklers.", "metadata": {"headings": [{"headings_0": {"content": "sprinklers.", "page": 31, "level": 1}}, {"headings_1": {"content": "jee gem 4", "page": 31, "level": 2}}], "page": 31, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[=", "metadata": {"headings": [{"headings_0": {"content": "[=", "page": 31, "level": 1}}, {"headings_1": {"content": "sprinklers.", "page": 31, "level": 1}}], "page": 31, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "r  \nrinnen \n3.6  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nSN Category Activity Planned quantity quanti \nSanitation Sub- Rehabilitation of boreholes  \n6  \nGrant (traditional Construction of 2 units of 2  \n2 component)  \nplacenta pits at Burua and  \nObofia Health centers  \n2 Piped Water Sub- Motorized Production well 1  \n1 Grant \n(UgIFT Obiyo rural growth Centre  \ncomponent  \nConstruction of power house 1  \n1 and installation of Reserve tank  \nat Obiyu RGC \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n3.6.1 Positive observations  \nAll projects were screened for likely environmental and social impacts \u00b0  \nThe entity spent funds on eligible activities according to the guidelines. \u00b0 \nAll projects which could result in environment and social risks had signed with \u00b0 \nparticular condition of contract clause hence complying with the requirement.  \nAll projects/programs, contract managers were appointed from user groups or sector", "metadata": {"headings": [{"headings_0": {"content": "[=", "page": 31, "level": 1}}, {"headings_1": {"content": "sprinklers.", "page": 31, "level": 1}}, [{"headings_0": {"content": "[=", "page": 31, "level": 1}}, {"headings_1": {"content": "sprinklers.", "page": 31, "level": 1}}], [{"headings_0": {"content": "[=", "page": 31, "level": 1}}, {"headings_1": {"content": "sprinklers.", "page": 31, "level": 1}}], [{"headings_0": {"content": "[=", "page": 31, "level": 1}}, {"headings_1": {"content": "sprinklers.", "page": 31, "level": 1}}], [{"headings_0": {"content": "[=", "page": 31, "level": 1}}, {"headings_1": {"content": "sprinklers.", "page": 31, "level": 1}}], [{"headings_0": {"content": "[=", "page": 31, "level": 1}}, {"headings_1": {"content": "sprinklers.", "page": 31, "level": 1}}], [{"headings_0": {"content": "[=", "page": 31, "level": 1}}, {"headings_1": {"content": "sprinklers.", "page": 31, "level": 1}}], [{"headings_0": {"content": "[=", "page": 31, "level": 1}}, {"headings_1": {"content": "sprinklers.", "page": 31, "level": 1}}], [{"headings_0": {"content": "[=", "page": 31, "level": 1}}, {"headings_1": {"content": "sprinklers.", "page": 31, "level": 1}}], [{"headings_0": {"content": "[=", "page": 31, "level": 1}}, {"headings_1": {"content": "sprinklers.", "page": 31, "level": 1}}], [{"headings_0": {"content": "[=", "page": 31, "level": 1}}, {"headings_1": {"content": "sprinklers.", "page": 31, "level": 1}}]], "page": 31, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "specialists.", "metadata": {"headings": [{"headings_0": {"content": "specialists.", "page": 32, "level": 1}}, {"headings_1": {"content": "[=", "page": 31, "level": 1}}], "page": 32, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All projects were sufficiently and effectively supervised by their respective user committees.  \nAll projects/programs, contract managers were appointed from user groups or sector", "metadata": {"headings": [{"headings_0": {"content": "specialists.", "page": 32, "level": 1}}, {"headings_1": {"content": "[=", "page": 31, "level": 1}}], "page": 32, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "specialists.", "metadata": {"headings": [{"headings_0": {"content": "specialists.", "page": 32, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 32, "level": 1}}], "page": 32, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All projects worth was sufficiently and effectively supervised by their respective user committees.  \nAll projects submitted monthly physical progress reports as per guideline.  \n0 \n000", "metadata": {"headings": [{"headings_0": {"content": "specialists.", "page": 32, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 32, "level": 1}}, [{"headings_0": {"content": "specialists.", "page": 32, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 32, "level": 1}}]], "page": 32, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects/programs were reviewed by the internal auditor.  \nAll payment certificates were reviewed and certified by the internal auditor.  \n9 out of 9 newly constructed boreholes had yields that were above the required standard.  \nA sample of 6 out of 6 (100%) of the projects are fully functional since the installations in all 6 of the visited sites were complete with reasonably good yields and being used by the community.  \nThe district had water quality testing kits.  \nInterviews on site revealed that 6 out 6 (100%) of the installations had functional water user committees to ensure local ownership and long term usage of the facilities. \nprescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), provides an indicative list of capital investments and other development activities to be funded. \nstipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning of Terego DLG and noted the following; \nVariances between the budgeted amount and the required percentage allocation for Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component), and piped water sub-grant (PWSG) (UgIFT component) leading to under and over budgeting for 50%. and 15% respectively as shown in Appendix 5 \nThere is a risk of wasteful expenditure on non-priority activities which hinders achievement of intended program objectives. \nThe Accounting Officer explained that Investment Service Cost of RWSSG was used to manage PWSG as the demand for rehabilitation went higher. \nRecommendation  \nThe Accounting Officer should always allocate funds for capital development and complementary activities based on the program expenditure guidelines. \n3.6.2.2 Funding and Absorption  \nI reviewed the budget performance of Terego DLG and noted the following; \nAll the UGX.596,164,705 (100%) was received as budgeted.  \nOut of the funds received UGX.375,041,796 (63%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX.221,122,909 (34%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below; \nSN Purpose  \nBudgeted Released Variance amount amount (UGX) (UGX)  \n(UGX)  \nRural Water and Sanitation Sub-Grant 375,041,796 375,041,796 0 traditional component  \nPiped Water Sub-Grant (UgIFT component) 221,122,909 221,122,909 0", "metadata": {"headings": [{"headings_0": {"content": "specialists.", "page": 32, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 32, "level": 1}}, [{"headings_0": {"content": "specialists.", "page": 32, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 32, "level": 1}}], [{"headings_0": {"content": "specialists.", "page": 32, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 32, "level": 1}}], [{"headings_0": {"content": "specialists.", "page": 32, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 32, "level": 1}}], [{"headings_0": {"content": "specialists.", "page": 32, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 32, "level": 1}}], [{"headings_0": {"content": "specialists.", "page": 32, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 32, "level": 1}}], [{"headings_0": {"content": "specialists.", "page": 32, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 32, "level": 1}}], [{"headings_0": {"content": "specialists.", "page": 32, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 32, "level": 1}}], [{"headings_0": {"content": "specialists.", "page": 32, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 32, "level": 1}}], [{"headings_0": {"content": "specialists.", "page": 32, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 32, "level": 1}}], [{"headings_0": {"content": "specialists.", "page": 32, "level": 8}}, {"headings_1": {"content": "specialists.", "page": 32, "level": 1}}]], "page": 32, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|__| Total", "metadata": {"headings": [{"headings_0": {"content": "|__| Total", "page": 33, "level": 3}}, {"headings_1": {"content": "specialists.", "page": 32, "level": 8}}], "page": 33, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "596,164,705 596,164,705 \\| 0 \n(traditional  \ncomponent)  \n2 Piped Water Sub- 221,122,909 221,122,909 221,122,909 0 100% Grant \n(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "|__| Total", "page": 33, "level": 3}}, {"headings_1": {"content": "specialists.", "page": 32, "level": 8}}, [{"headings_0": {"content": "|__| Total", "page": 33, "level": 3}}, {"headings_1": {"content": "specialists.", "page": 32, "level": 8}}], [{"headings_0": {"content": "|__| Total", "page": 33, "level": 3}}, {"headings_1": {"content": "specialists.", "page": 32, "level": 8}}]], "page": 33, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "37%component)", "metadata": {"headings": [{"headings_0": {"content": "37%component)", "page": 34, "level": 1}}, {"headings_1": {"content": "|__| Total", "page": 33, "level": 3}}], "page": 34, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \n596,164,705 \\| 596,164,705 588,706,917 7,457,788 This delayed implementation of planned activities and limited service delivery. \nThe Accounting Officer explained that unspent funds were meant to pay Service Provider M/S Uguja Investment &services Ltd for construction of placenta pit at Tuku Health Centre however funds were swept back.", "metadata": {"headings": [{"headings_0": {"content": "37%component)", "page": 34, "level": 1}}, {"headings_1": {"content": "|__| Total", "page": 33, "level": 3}}, [{"headings_0": {"content": "37%component)", "page": 34, "level": 1}}, {"headings_1": {"content": "|__| Total", "page": 33, "level": 3}}], [{"headings_0": {"content": "37%component)", "page": 34, "level": 1}}, {"headings_1": {"content": "|__| Total", "page": 33, "level": 3}}]], "page": 34, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "37%component)", "page": 34, "level": 1}}], "page": 34, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure full utilization of funds to ensure full implementation of planned activities.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "37%component)", "page": 34, "level": 1}}], "page": 34, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.6.2.3", "metadata": {"headings": [{"headings_0": {"content": "3.6.2.3", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], "page": 34, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Review of the Implementation of the Grant activities  \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \ne Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "3.6.2.3", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}, [{"headings_0": {"content": "3.6.2.3", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}]], "page": 34, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 34, "level": 8}}, {"headings_1": {"content": "3.6.2.3", "page": 34, "level": 1}}], "page": 34, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All piped water supply systems being constructed in the DLG must have approved e  \nengineering designs from the Ministry of Water and Environment.  \noe All DLGs should have water quality testing kits.  \nDLGs should test at least 20% of the already existing water sources across the o  \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption.  \ne All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 34, "level": 8}}, {"headings_1": {"content": "3.6.2.3", "page": 34, "level": 1}}], "page": 34, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 34, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 34, "level": 8}}], "page": 34, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless oe  \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nA review of the annual work plan, budgets and performance reports revealed that out of the planned Five (5) activities, 4 were fully implemented, 1 was partially implemented. Details are in the table below; \nSN Category Activity Audit remark 1 Rural Water and Construction of boreholes \nFully", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 34, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 34, "level": 8}}, [{"headings_0": {"content": "500litres/hour.", "page": 34, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 34, "level": 8}}], [{"headings_0": {"content": "500litres/hour.", "page": 34, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 34, "level": 8}}], [{"headings_0": {"content": "500litres/hour.", "page": 34, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 34, "level": 8}}], [{"headings_0": {"content": "500litres/hour.", "page": 34, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 34, "level": 8}}]], "page": 34, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 34, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 34, "level": 2}}], "page": 34, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Service delivery was denied to the intended beneficiary community.  \nThe Accounting Officer noted my observation for subsequent implementation. \nThe Accounting Officer should expedite the process of water distribution for the beneficiary community. \nA review of the annual water performance report revealed that 93 (16%) out of 600 existing water facilities were not functioning as shown in the Appendix 6. \nThe overall objective of ensuring access to safe and clean water for all was derailed. \nThe Accounting Officer attributed this to some water bodies drying up, low yield, contamination with Ecoeli and inadequate funding for rehabilitation. \nRecommendation \nThe Accounting Officer should solicit for funds for water facilities that require rehabilitation \n3/6.2.4 Inspection of water Grant activities  \nI conducted physical inspections of five (5) projects implemented at UGX.274,486,110 to assess service delivery indicators. I observed the following as summarized in the table below; \nSN Project  \nInspection Remarks Pictorial Evidence", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 34, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 34, "level": 2}}, [{"headings_0": {"content": "Implemented", "page": 34, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Implemented", "page": 34, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Implemented", "page": 34, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Implemented", "page": 34, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Implemented", "page": 34, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Implemented", "page": 34, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Implemented", "page": 34, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 34, "level": 2}}], [{"headings_0": {"content": "Implemented", "page": 34, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 34, "level": 2}}]], "page": 35, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Time,", "metadata": {"headings": [{"headings_0": {"content": "(Time,", "page": 35, "level": 2}}, {"headings_1": {"content": "Implemented", "page": 34, "level": 2}}], "page": 35, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 35, "level": 2}}, {"headings_1": {"content": "(Time,", "page": 35, "level": 2}}], "page": 35, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 35, "level": 2}}, {"headings_1": {"content": "(Time,", "page": 35, "level": 2}}], "page": 35, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 35, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 35, "level": 2}}], "page": 35, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Construction of The placenta pit was done in va  \nno placenta pit at Burua planned period. \nmak a E FT er, HC II  \nIt was not yet functional as F>  \nera  \n\\\\  \nper the time of inspection . ree \nF  \ne \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 35, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 35, "level": 2}}, [{"headings_0": {"content": "Functionality)", "page": 35, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 35, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 35, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 35, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 35, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 35, "level": 2}}]], "page": 35, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Rp", "metadata": {"headings": [{"headings_0": {"content": "Rp", "page": 35, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 35, "level": 3}}], "page": 35, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ah  \na", "metadata": {"headings": [{"headings_0": {"content": "Rp", "page": 35, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 35, "level": 3}}], "page": 35, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CUT? |", "metadata": {"headings": [{"headings_0": {"content": "CUT? |", "page": 35, "level": 3}}, {"headings_1": {"content": "Rp", "page": 35, "level": 3}}], "page": 35, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Andelizua HC The borehole was completed ~ ER \\| borehole within the planned duration. \\\\ \\} Works were done were \n3 Balawu community The borehole was completed", "metadata": {"headings": [{"headings_0": {"content": "CUT? |", "page": 35, "level": 3}}, {"headings_1": {"content": "Rp", "page": 35, "level": 3}}, [{"headings_0": {"content": "CUT? |", "page": 35, "level": 3}}, {"headings_1": {"content": "Rp", "page": 35, "level": 3}}]], "page": 35, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Borehole", "metadata": {"headings": [{"headings_0": {"content": "Borehole", "page": 36, "level": 3}}, {"headings_1": {"content": "CUT? |", "page": 35, "level": 3}}], "page": 36, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "within the planned duration Works were done were satisfactory \nAnikuru community The borehole was completed Borehole \nwithin the planned duration. Works were done were satisfactory \nconstruction of The borehole was completed power house and within the planned duration. installation of Works were done were Reserve tank at satisfactory.  \nObiyu RGC  \nHowever, Distribution of water to the beneficiary village had not been done. \n3.7 Uganda Road Fund (URF)  \nUganda Road Fund (URF) is a Government of Uganda programme with an overall \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \n\\| Planned quantity Actual quantity Routine Manual Maintenance 4 Quarters 3 Quarters Routine Mechanized Maintenance \n33KM \\| 33KM Culvert installation 1 \\| 1 \nI designed audit procedures to assess whether the utilization of the Uganda Road Fund was done in accordance with the grant guidelines. \nThe following were my observations; \n3.7.1 Positive observation  \nI noted Full utilization of received funds under the Program; \n3.7.2 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "Borehole", "page": 36, "level": 3}}, {"headings_1": {"content": "CUT? |", "page": 35, "level": 3}}, [{"headings_0": {"content": "Borehole", "page": 36, "level": 3}}, {"headings_1": {"content": "CUT? |", "page": 35, "level": 3}}], [{"headings_0": {"content": "Borehole", "page": 36, "level": 3}}, {"headings_1": {"content": "CUT? |", "page": 35, "level": 3}}], [{"headings_0": {"content": "Borehole", "page": 36, "level": 3}}, {"headings_1": {"content": "CUT? |", "page": 35, "level": 3}}], [{"headings_0": {"content": "Borehole", "page": 36, "level": 3}}, {"headings_1": {"content": "CUT? |", "page": 35, "level": 3}}], [{"headings_0": {"content": "Borehole", "page": 36, "level": 3}}, {"headings_1": {"content": "CUT? |", "page": 35, "level": 3}}], [{"headings_0": {"content": "Borehole", "page": 36, "level": 3}}, {"headings_1": {"content": "CUT? |", "page": 35, "level": 3}}], [{"headings_0": {"content": "Borehole", "page": 36, "level": 3}}, {"headings_1": {"content": "CUT? |", "page": 35, "level": 3}}], [{"headings_0": {"content": "Borehole", "page": 36, "level": 3}}, {"headings_1": {"content": "CUT? |", "page": 35, "level": 3}}], [{"headings_0": {"content": "Borehole", "page": 36, "level": 3}}, {"headings_1": {"content": "CUT? |", "page": 35, "level": 3}}], [{"headings_0": {"content": "Borehole", "page": 36, "level": 3}}, {"headings_1": {"content": "CUT? |", "page": 35, "level": 3}}], [{"headings_0": {"content": "Borehole", "page": 36, "level": 3}}, {"headings_1": {"content": "CUT? |", "page": 35, "level": 3}}]], "page": 36, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.7.2.1", "metadata": {"headings": [{"headings_0": {"content": "3.7.2.1", "page": 37, "level": 1}}, {"headings_1": {"content": "Borehole", "page": 36, "level": 3}}], "page": 37, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget performance under Uganda Road Fund  \na) Funding  \nOut of the total budget of UGX.598,607,900, only UGX.450,389,038 (75%) was received resulting into a shortfall of UGX.148,218,862 (25%). \nRoutine manual maintenance was only implemented in 3 quarters instead of the planned 4 quarters. \nThe Accounting Officer explained that this was due to budget cuts by URF which was beyond their control", "metadata": {"headings": [{"headings_0": {"content": "3.7.2.1", "page": 37, "level": 1}}, {"headings_1": {"content": "Borehole", "page": 36, "level": 3}}, [{"headings_0": {"content": "3.7.2.1", "page": 37, "level": 1}}, {"headings_1": {"content": "Borehole", "page": 36, "level": 3}}], [{"headings_0": {"content": "3.7.2.1", "page": 37, "level": 1}}, {"headings_1": {"content": "Borehole", "page": 36, "level": 3}}]], "page": 37, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "3.7.2.1", "page": 37, "level": 1}}], "page": 37, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should always liaise with URF to ensure all budgeted funds are received for implementation of planned activities.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "3.7.2.1", "page": 37, "level": 1}}], "page": 37, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b) Absorption", "metadata": {"headings": [{"headings_0": {"content": "b) Absorption", "page": 37, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], "page": 37, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Of the UGX.450,389,038 that was received, UGX.450,129,294 (100%) was spent as summarised in the table below; \nReleased Amount (UGX) Actual expenditure (UGX  \nUnspent balance (UGX 450,389,038 450,129,294 259,744 \nAll the received funds were utilized. \n3.7.2.2 Status of  \nof road activities", "metadata": {"headings": [{"headings_0": {"content": "b) Absorption", "page": 37, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}, [{"headings_0": {"content": "b) Absorption", "page": 37, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "b) Absorption", "page": 37, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "b) Absorption", "page": 37, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}]], "page": 37, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Category", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 38, "level": 1}}, {"headings_1": {"content": "b) Absorption", "page": 37, "level": 8}}], "page": 38, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planned Planned Annual Actual Actual Length Expenditure length Expenditure KM \nKM  \nRoutine Manual Maintenance 223 250,556,000 223 129,292,459 Routine Mechanized Maintenance 33 334,250,000 33 307,036,835 Culvert installation 1 13,801,900 1 13,800,000 Total distance 256 598,607,900 256 450,129,294 Source: URF work plan and quarterly performance reports \nRoutine manual maintenance was only implemented in 3 quarters instead of the planned 4 quarters hence denied service delivery. \nThe Accounting Officer explained that this was due to budget cuts and therefore they were unable to implement routine manual maintenance in all the 4 quarters.", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 38, "level": 1}}, {"headings_1": {"content": "b) Absorption", "page": 37, "level": 8}}, [{"headings_0": {"content": "Category", "page": 38, "level": 1}}, {"headings_1": {"content": "b) Absorption", "page": 37, "level": 8}}], [{"headings_0": {"content": "Category", "page": 38, "level": 1}}, {"headings_1": {"content": "b) Absorption", "page": 37, "level": 8}}], [{"headings_0": {"content": "Category", "page": 38, "level": 1}}, {"headings_1": {"content": "b) Absorption", "page": 37, "level": 8}}]], "page": 38, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 1}}, {"headings_1": {"content": "Category", "page": 38, "level": 1}}], "page": 38, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should roll over the non-implemented activities to the subsequent financial year for implementation. \n3.7.2.3 Field inspection  \nI carried out field inspections on 4 roads and 1 culvert installation and noted the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 1}}, {"headings_1": {"content": "Category", "page": 38, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 1}}, {"headings_1": {"content": "Category", "page": 38, "level": 1}}]], "page": 38, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}], "page": 38, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details Pictorial evidence Audit Observations", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}], "page": 38, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Okpotani-Belia-", "metadata": {"headings": [{"headings_0": {"content": "Okpotani-Belia-", "page": 38, "level": 1}}, {"headings_1": {"content": "following;", "page": 38, "level": 2}}], "page": 38, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Field inspection was done on 16 Imvepi Road \nOctober 2023", "metadata": {"headings": [{"headings_0": {"content": "Okpotani-Belia-", "page": 38, "level": 1}}, {"headings_1": {"content": "following;", "page": 38, "level": 2}}, [{"headings_0": {"content": "Okpotani-Belia-", "page": 38, "level": 1}}, {"headings_1": {"content": "following;", "page": 38, "level": 2}}]], "page": 38, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(16.5Kms)", "metadata": {"headings": [{"headings_0": {"content": "(16.5Kms)", "page": 38, "level": 1}}, {"headings_1": {"content": "Okpotani-Belia-", "page": 38, "level": 1}}], "page": 38, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The odometer measurement was 14.7Km out of 16.5 Km planned for. Width of the road was 7.3M with an ideal of 4,5M carriage way. However, carriage was 4M as part of it had been invaded by grown grass. \nThe Accounting Officer explained that by the time of the audit inspection, there were no routine manual maintenance activity because of the budget. The entity received only 10m that could not engage the gangs as planned. \nYivu Kubala \nField inspection was done on 18 Road October 2023 Approximately 5 meters at the start of the road is impassable  \nAt 1.5 meters, a culvert needs to be installed as this is evidenced with a \nThe routine maintenances are yet to be implemented to clear off the grass that have grown \nAnyamgba- Sete ae \\| Field 16% : was on \na inspection done Ombatini  \n=, October 2023  \n\\| 3.KM of the road was mechanized.  \n\\| was grown \n\\| Carriage invaded with grass.  \n~~~. Some areas of the road were =  \nSER == \\| damaged. \n\u201c<4 The Accounting Officer explained \\| that the routine maintenances are yet to be implemented to clear off the grass that have grown, then for the damaged section as the roads is an earth road that is prone to whether hence it can easily be damaged. This can only be addressed by graveling if funds allow", "metadata": {"headings": [{"headings_0": {"content": "(16.5Kms)", "page": 38, "level": 1}}, {"headings_1": {"content": "Okpotani-Belia-", "page": 38, "level": 1}}, [{"headings_0": {"content": "(16.5Kms)", "page": 38, "level": 1}}, {"headings_1": {"content": "Okpotani-Belia-", "page": 38, "level": 1}}], [{"headings_0": {"content": "(16.5Kms)", "page": 38, "level": 1}}, {"headings_1": {"content": "Okpotani-Belia-", "page": 38, "level": 1}}], [{"headings_0": {"content": "(16.5Kms)", "page": 38, "level": 1}}, {"headings_1": {"content": "Okpotani-Belia-", "page": 38, "level": 1}}], [{"headings_0": {"content": "(16.5Kms)", "page": 38, "level": 1}}, {"headings_1": {"content": "Okpotani-Belia-", "page": 38, "level": 1}}], [{"headings_0": {"content": "(16.5Kms)", "page": 38, "level": 1}}, {"headings_1": {"content": "Okpotani-Belia-", "page": 38, "level": 1}}], [{"headings_0": {"content": "(16.5Kms)", "page": 38, "level": 1}}, {"headings_1": {"content": "Okpotani-Belia-", "page": 38, "level": 1}}], [{"headings_0": {"content": "(16.5Kms)", "page": 38, "level": 1}}, {"headings_1": {"content": "Okpotani-Belia-", "page": 38, "level": 1}}], [{"headings_0": {"content": "(16.5Kms)", "page": 38, "level": 1}}, {"headings_1": {"content": "Okpotani-Belia-", "page": 38, "level": 1}}]], "page": 38, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agurua-Aliku", "metadata": {"headings": [{"headings_0": {"content": "Agurua-Aliku", "page": 39, "level": 1}}, {"headings_1": {"content": "(16.5Kms)", "page": 38, "level": 1}}], "page": 39, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Field inspection was on 16\" October 2023  \nCarriage way was invaded by grown bush  \nThere were no offshoots \nThe Accounting Officer explained that the terrain of this road does not sed \nallow for opening of off shoots that bite TE \\| will adequately allow for flow of u \none line of  \nbt $F i \nwater  \nInspections were done on 16% 600mm culvert Se 2 \\|  \nOctober 2023  \ninstallation on  \n: ' 600mm one-line culvert was :  \nAnya -mgba \\| x installed.  \n\\\\  \nroad A \\\\ \nAll the roads had a reduced carriage way as part of it had been invaded by grass", "metadata": {"headings": [{"headings_0": {"content": "Agurua-Aliku", "page": 39, "level": 1}}, {"headings_1": {"content": "(16.5Kms)", "page": 38, "level": 1}}, [{"headings_0": {"content": "Agurua-Aliku", "page": 39, "level": 1}}, {"headings_1": {"content": "(16.5Kms)", "page": 38, "level": 1}}], [{"headings_0": {"content": "Agurua-Aliku", "page": 39, "level": 1}}, {"headings_1": {"content": "(16.5Kms)", "page": 38, "level": 1}}], [{"headings_0": {"content": "Agurua-Aliku", "page": 39, "level": 1}}, {"headings_1": {"content": "(16.5Kms)", "page": 38, "level": 1}}], [{"headings_0": {"content": "Agurua-Aliku", "page": 39, "level": 1}}, {"headings_1": {"content": "(16.5Kms)", "page": 38, "level": 1}}], [{"headings_0": {"content": "Agurua-Aliku", "page": 39, "level": 1}}, {"headings_1": {"content": "(16.5Kms)", "page": 38, "level": 1}}]], "page": 39, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Bush).", "metadata": {"headings": [{"headings_0": {"content": "(Bush).", "page": 39, "level": 8}}, {"headings_1": {"content": "Agurua-Aliku", "page": 39, "level": 1}}], "page": 39, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that this was due to budget cuts where the 4 release was not received for routine manual \nThe Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nManagement's Responsibility for the Financial Statements  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Terego District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "(Bush).", "page": 39, "level": 8}}, {"headings_1": {"content": "Agurua-Aliku", "page": 39, "level": 1}}, [{"headings_0": {"content": "(Bush).", "page": 39, "level": 8}}, {"headings_1": {"content": "Agurua-Aliku", "page": 39, "level": 1}}], [{"headings_0": {"content": "(Bush).", "page": 39, "level": 8}}, {"headings_1": {"content": "Agurua-Aliku", "page": 39, "level": 1}}], [{"headings_0": {"content": "(Bush).", "page": 39, "level": 8}}, {"headings_1": {"content": "Agurua-Aliku", "page": 39, "level": 1}}], [{"headings_0": {"content": "(Bush).", "page": 39, "level": 8}}, {"headings_1": {"content": "Agurua-Aliku", "page": 39, "level": 1}}], [{"headings_0": {"content": "(Bush).", "page": 39, "level": 8}}, {"headings_1": {"content": "Agurua-Aliku", "page": 39, "level": 1}}]], "page": 39, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s 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: \nIdentify 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", "metadata": {"headings": [{"headings_0": {"content": "(Bush).", "page": 39, "level": 8}}, {"headings_1": {"content": "Agurua-Aliku", "page": 39, "level": 1}}, [{"headings_0": {"content": "(Bush).", "page": 39, "level": 8}}, {"headings_1": {"content": "Agurua-Aliku", "page": 39, "level": 1}}]], "page": 40, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 42, "level": 8}}, {"headings_1": {"content": "(Bush).", "page": 39, "level": 8}}], "page": 42, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All the 42 SACCOs were registered under the Cooperative Societies Act to ensure the oe  \nlegality of the organisation.  \n\u00a9 All the 42 parishes of Terego had been included for PDM  \n8 All the 42 Saccos could account for the PRF  \nExistence of functional PDM HLG core implementation teams \nAll the 10 SACCOs held annual general meetings. leadership vetting committees were elected and inaugurated. the vetting criterion following the PDM SACCO byelaws was followed. SACCOs had trainings of the PDM SACCO members during the annual General", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 42, "level": 8}}, {"headings_1": {"content": "(Bush).", "page": 39, "level": 8}}, [{"headings_0": {"content": "projects.", "page": 42, "level": 8}}, {"headings_1": {"content": "(Bush).", "page": 39, "level": 8}}]], "page": 42, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 43, "level": 2}}, {"headings_1": {"content": "projects.", "page": 42, "level": 8}}], "page": 43, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All the 10 sampled parishes selected flagship projects that were consistent with the LG selected priority commodities and the 5 farmer enterprise/households sampled implemented projects that were from the priority commodity list.  \nAll the 10 sampled PDM SACCOs operated a fully constituted Board. All the members filled in expression of interest forms prior to being elected board members.  \nAll the 10 sampled PDM SACCOs had included the bank account opening resolution in the minutes, the bank accounts were opened in the banks as stated in the board resolutions. The resolution for the bank account signatories was included in the minutes and the signatories to the bank account are the ones approved in the board resolutions and were authorizing payments to PRF beneficiaries. \n4.1.2 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 43, "level": 2}}, {"headings_1": {"content": "projects.", "page": 42, "level": 8}}, [{"headings_0": {"content": "meeting", "page": 43, "level": 2}}, {"headings_1": {"content": "projects.", "page": 42, "level": 8}}]], "page": 43, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.2.1", "metadata": {"headings": [{"headings_0": {"content": "4.1.2.1", "page": 43, "level": 1}}, {"headings_1": {"content": "meeting", "page": 43, "level": 2}}], "page": 43, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planning and Budget Performance  \nI reviewed the Terego District approved work plan and budget for PDM activities and noted the following. \na) 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 there were no priorities from Sub Counties and Town council that were incorporated in the entity's budget/work plan. \nThis was attributed to the failure by the District core team to align the district work- plans with the PDM implementation interventions. \nThis hindered the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that this had been noted for implementation in subsequent financial year.", "metadata": {"headings": [{"headings_0": {"content": "4.1.2.1", "page": 43, "level": 1}}, {"headings_1": {"content": "meeting", "page": 43, "level": 2}}, [{"headings_0": {"content": "4.1.2.1", "page": 43, "level": 1}}, {"headings_1": {"content": "meeting", "page": 43, "level": 2}}], [{"headings_0": {"content": "4.1.2.1", "page": 43, "level": 1}}, {"headings_1": {"content": "meeting", "page": 43, "level": 2}}], [{"headings_0": {"content": "4.1.2.1", "page": 43, "level": 1}}, {"headings_1": {"content": "meeting", "page": 43, "level": 2}}], [{"headings_0": {"content": "4.1.2.1", "page": 43, "level": 1}}, {"headings_1": {"content": "meeting", "page": 43, "level": 2}}], [{"headings_0": {"content": "4.1.2.1", "page": 43, "level": 1}}, {"headings_1": {"content": "meeting", "page": 43, "level": 2}}]], "page": 43, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "4.1.2.1", "page": 43, "level": 1}}], "page": 43, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that PDM priorities from Sub Counties/ MDAs \nI noted that the 42 SACCOs received PRF in the last quarter, among which all the 40 PDM SACCOs received all their PRF in the last month of the FY, June 2023, while the 2 PDM SACCOs received their PRF in the month of July 2023. Details in Appendix 7. \nNo. of SACCOs that received PRF \n\\| 40 \n2 42 \nThe objectives of the PDM in the affected 2 parishes may not have been achieved during the year under review. \nThe Accounting Officer explained that this was because of the errors in the names of the SACCO for example Adu Leju PDM SACCO was written in the bank as Adu PDM SACCO while was submitted in MoFPED as Addu leju PDM SACCO, and Otrevu Leju had errors in account number for which the correction was done on May 25\" 2023 but the ministry of finance sent the money on July 3\" 2023 \nRecommendation \nThe Accounting Officer should engage the relevant authorities like the MoFPED such that the funds are released on time.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "4.1.2.1", "page": 43, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "4.1.2.1", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "4.1.2.1", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "4.1.2.1", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "4.1.2.1", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "4.1.2.1", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "4.1.2.1", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "4.1.2.1", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "4.1.2.1", "page": 43, "level": 1}}]], "page": 43, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.2.2", "metadata": {"headings": [{"headings_0": {"content": "4.1.2.2", "page": 44, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 1}}], "page": 44, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"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, (224 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 requires that; \nThe structures are summarized as below; \no The HLG Core Implementation Team shall constitute: The Local Government Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO);  \no The Parish Development Committee (PDC), which comprises 7 members of the community, 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 \noe Each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nGovernance Observations Management Response structure", "metadata": {"headings": [{"headings_0": {"content": "4.1.2.2", "page": 44, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 1}}, [{"headings_0": {"content": "4.1.2.2", "page": 44, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 1}}], [{"headings_0": {"content": "4.1.2.2", "page": 44, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 1}}], [{"headings_0": {"content": "4.1.2.2", "page": 44, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 1}}], [{"headings_0": {"content": "4.1.2.2", "page": 44, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 1}}], [{"headings_0": {"content": "4.1.2.2", "page": 44, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 1}}], [{"headings_0": {"content": "4.1.2.2", "page": 44, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 1}}]], "page": 44, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 45, "level": 3}}, {"headings_1": {"content": "4.1.2.2", "page": 44, "level": 1}}], "page": 45, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 SACCOs did not have functional The Accounting Officer explained Committees and Marketing, Business Development that the change in policy and the Sub Committees  \nservices, Finance and investment production season has made sub sub Committees.  \ncommittees non-operational. \nBeneficiaries may not access markets and also fail to appropriately invest the loans disbursed to them due to lack of functional marketing, Business Development and finance and investment subcommittees.", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 45, "level": 3}}, {"headings_1": {"content": "4.1.2.2", "page": 44, "level": 1}}, [{"headings_0": {"content": "SACCO", "page": 45, "level": 3}}, {"headings_1": {"content": "4.1.2.2", "page": 44, "level": 1}}]], "page": 45, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 45, "level": 3}}], "page": 45, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all the subcommittees are fully functional.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 45, "level": 3}}], "page": 45, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.2.3", "metadata": {"headings": [{"headings_0": {"content": "4.1.2.3", "page": 45, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], "page": 45, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "4.1.2.3", "page": 45, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], "page": 45, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "4.1.2.3", "page": 45, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], "page": 45, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process;  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act; \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO; \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose \nI made the following observations; \nSN Nature of Observations Management Response", "metadata": {"headings": [{"headings_0": {"content": "4.1.2.3", "page": 45, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}, [{"headings_0": {"content": "4.1.2.3", "page": 45, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "4.1.2.3", "page": 45, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "4.1.2.3", "page": 45, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "4.1.2.3", "page": 45, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}]], "page": 45, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 46, "level": 9}}, {"headings_1": {"content": "4.1.2.3", "page": 45, "level": 1}}], "page": 46, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Licensing of PDM All the 42 SACCOs were The Accounting Officer explained SACCOs Under the not licensed to take on the that arrangements are underway to Microfinance \nbusiness of lending under have all the 42 SACCOs registered Institutions Money Microfinance Institutions with UMRA  \nLenders Act money lenders  \nUpdate of SACCO 5 SACCOs did not have The Accounting Officer explained", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 46, "level": 9}}, {"headings_1": {"content": "4.1.2.3", "page": 45, "level": 1}}, [{"headings_0": {"content": "registration", "page": 46, "level": 9}}, {"headings_1": {"content": "4.1.2.3", "page": 45, "level": 1}}]], "page": 46, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Enterprise and updated PDM member that the Registers are kept with the", "metadata": {"headings": [{"headings_0": {"content": "Enterprise and updated PDM member that the Registers are kept with the", "page": 46, "level": 3}}, {"headings_1": {"content": "registration", "page": 46, "level": 9}}], "page": 46, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Household", "metadata": {"headings": [{"headings_0": {"content": "Enterprise and updated PDM member that the Registers are kept with the", "page": 46, "level": 3}}, {"headings_1": {"content": "registration", "page": 46, "level": 9}}], "page": 46, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registers contrary to the Enterprise Group Leaders, however,", "metadata": {"headings": [{"headings_0": {"content": "registers contrary to the Enterprise Group Leaders, however,", "page": 46, "level": 3}}, {"headings_1": {"content": "Enterprise and updated PDM member that the Registers are kept with the", "page": 46, "level": 3}}], "page": 46, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Registers guidelines. \nSteps are being taken to have enterprise group registers at the PDM SACCO offices as well.", "metadata": {"headings": [{"headings_0": {"content": "registers contrary to the Enterprise Group Leaders, however,", "page": 46, "level": 3}}, {"headings_1": {"content": "Enterprise and updated PDM member that the Registers are kept with the", "page": 46, "level": 3}}, [{"headings_0": {"content": "registers contrary to the Enterprise Group Leaders, however,", "page": 46, "level": 3}}, {"headings_1": {"content": "Enterprise and updated PDM member that the Registers are kept with the", "page": 46, "level": 3}}]], "page": 46, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Signing of PRF UGX.4,200,000,000 was The Accounting Officer explained", "metadata": {"headings": [{"headings_0": {"content": "Signing of PRF UGX.4,200,000,000 was The Accounting Officer explained", "page": 46, "level": 3}}, {"headings_1": {"content": "registers contrary to the Enterprise Group Leaders, however,", "page": 46, "level": 3}}], "page": 46, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, {"headings_1": {"content": "Signing of PRF UGX.4,200,000,000 was The Accounting Officer explained", "page": 46, "level": 3}}], "page": 46, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "transferred to 42 SACCOs that action had already been taken Agreements without signed PRF where the SACCO accounts financing agreements. \nsignatories, Parish Chief and CAO had already signed their part awaiting finalization by the solicitor", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, {"headings_1": {"content": "Signing of PRF UGX.4,200,000,000 was The Accounting Officer explained", "page": 46, "level": 3}}, [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, {"headings_1": {"content": "Signing of PRF UGX.4,200,000,000 was The Accounting Officer explained", "page": 46, "level": 3}}]], "page": 46, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "general.", "metadata": {"headings": [{"headings_0": {"content": "general.", "page": 46, "level": 2}}, {"headings_1": {"content": "Financing", "page": 46, "level": 3}}], "page": 46, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Irregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged.", "metadata": {"headings": [{"headings_0": {"content": "general.", "page": 46, "level": 2}}, {"headings_1": {"content": "Financing", "page": 46, "level": 3}}], "page": 46, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "general.", "page": 46, "level": 2}}], "page": 46, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should quicken the process of having all the 42 SACCOs registered with UMRA. \nThe Accounting Officer should also ensure that all PDM SACCOs update their household and enterprise registers as required by the guidelines. \nThe Accounting Officer should continue liaising with the Solicitor General to ensure finalization of signing of PRF financing agreement. \n4.1.2.4 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, \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 among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower: must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Management Response Wealth  \nAll the 42 parishes did not carry The Accounting Officer explained Ranking of out wealth ranking during that wealth ranking /beneficiary Households identification of subsistence selection process had been", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "general.", "page": 46, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "general.", "page": 46, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "general.", "page": 46, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "general.", "page": 46, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "general.", "page": 46, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "general.", "page": 46, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "general.", "page": 46, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "general.", "page": 46, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "general.", "page": 46, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "general.", "page": 46, "level": 2}}]], "page": 46, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "households.", "metadata": {"headings": [{"headings_0": {"content": "households.", "page": 47, "level": 9}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 1}}], "page": 47, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "incorporated in the PDMIS but this had not been operational yet because of lack of training and sufficient data however, the PDMIS training had been conducted and being done 4", "metadata": {"headings": [{"headings_0": {"content": "households.", "page": 47, "level": 9}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 1}}], "page": 47, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "accordingly.", "metadata": {"headings": [{"headings_0": {"content": "accordingly.", "page": 47, "level": 1}}, {"headings_1": {"content": "households.", "page": 47, "level": 9}}], "page": 47, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Loan  \n973 beneficiaries in 10 sampled The Accounting Officer explained Application and Parish Saccos who accessed that the PIDMIS training had", "metadata": {"headings": [{"headings_0": {"content": "accordingly.", "page": 47, "level": 1}}, {"headings_1": {"content": "households.", "page": 47, "level": 9}}], "page": 47, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Approval", "metadata": {"headings": [{"headings_0": {"content": "Approval", "page": 47, "level": 3}}, {"headings_1": {"content": "accordingly.", "page": 47, "level": 1}}], "page": 47, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "loans before 5 June 2023 already been done and that the 42 Process  \nwere not selected through the PDM SACCOs had already been PDMIS. Details in Appendix 8 created in PDMIS. The sub county CDOs were creating the Enterprise", "metadata": {"headings": [{"headings_0": {"content": "Approval", "page": 47, "level": 3}}, {"headings_1": {"content": "accordingly.", "page": 47, "level": 1}}], "page": 47, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "groups.", "metadata": {"headings": [{"headings_0": {"content": "groups.", "page": 47, "level": 1}}, {"headings_1": {"content": "Approval", "page": 47, "level": 3}}], "page": 47, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Insurance  \n237 PRF beneficiaries who The responsibility of getting an", "metadata": {"headings": [{"headings_0": {"content": "groups.", "page": 47, "level": 1}}, {"headings_1": {"content": "Approval", "page": 47, "level": 3}}], "page": 47, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Policy", "metadata": {"headings": [{"headings_0": {"content": "Policy", "page": 47, "level": 2}}, {"headings_1": {"content": "groups.", "page": 47, "level": 1}}], "page": 47, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "for carried out farming enterprises insurance company to support", "metadata": {"headings": [{"headings_0": {"content": "Policy", "page": 47, "level": 2}}, {"headings_1": {"content": "groups.", "page": 47, "level": 1}}], "page": 47, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Farming", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 47, "level": 3}}, {"headings_1": {"content": "Policy", "page": 47, "level": 2}}], "page": 47, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in 10 PDM SACCOs did not farmers in production is at the", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 47, "level": 3}}, {"headings_1": {"content": "Policy", "page": 47, "level": 2}}], "page": 47, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 47, "level": 3}}, {"headings_1": {"content": "Farming", "page": 47, "level": 3}}], "page": 47, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "obtain agricultural insurance discretion of PDM secretariat which", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 47, "level": 3}}, {"headings_1": {"content": "Farming", "page": 47, "level": 3}}], "page": 47, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 48, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 47, "level": 3}}], "page": 48, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that only qualifying households benefit from the program by conducting a wealth ranking of households. \nThe Accounting Officer should ensure that all loans given out through the Parish Development Management Information System. \nThe Accounting Officer should ensure that farming enterprises obtain agricultural insurance policies from UAIS.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 48, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 47, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 48, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 47, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 48, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 47, "level": 3}}]], "page": 48, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 48, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 1}}], "page": 48, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga- AUDITOR GENERAL \n28\" December, 2023 ORIGINAL 2a? o AAC o Uurt ; \u2018 \nAPPENDICIES  \nAppendix 1: Local Revenue Performance \nNo Source  \nEEE budget (UGX) \nActual Collections (UGX) \u2014 Variance (UGX) Tax Revenues \nLocal Services Tax 85,123,000 93,674,000 (8,551,000) Land fees 700,000 \\| 0 700,000 Business Licenses \\| 16,200,000 0 16,200,000 Other tax revenues  \n958,000 22,015,100 (21,057,100) Total tax revenues \n102,981,000 115,689,100 \\| (12,708,100) Non-Tax Revenues +  \nAnimal and crop husbandry levies 32,850,000 48,225,960 (15,375,960) \\| Courts fines 1,050,000 0 1,050,000 Infrastructure Levy 24,650,000 0 24,650,000 Market Charges \\| 198,971,000 I 154,168,000 \\| 44,803,000 Application Fees 4,598,000 \\_2,835,000 1,763,000 Other Fees 3,100,000 1,730,000 1,370,000 \\|", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 48, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 1}}, [{"headings_0": {"content": "ae", "page": 48, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 1}}], [{"headings_0": {"content": "ae", "page": 48, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 1}}], [{"headings_0": {"content": "ae", "page": 48, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 1}}], [{"headings_0": {"content": "ae", "page": 48, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 1}}], [{"headings_0": {"content": "ae", "page": 48, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 1}}], [{"headings_0": {"content": "ae", "page": 48, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 1}}]], "page": 48, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Royalties + 5,250,000 EL 5,250,000", "metadata": {"headings": [{"headings_0": {"content": "Other Royalties + 5,250,000 EL 5,250,000", "page": 49, "level": 3}}, {"headings_1": {"content": "ae", "page": 48, "level": 1}}], "page": 49, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Utilities 1,500,000 0 \\_1,500,000 Vehicle Parking \\_\\_5,050,000 0 5,050,000 Total Revenue \\| 380,000,000 322,648,060 57,351,940 \n45 \nAppendix 2: Terego DLG Budget Performance  \nProgram Sub- PIAP Budget Focus/T Activities Key Planne Are Is the Conclu Concl Budgete \nT, Audit \\| Audit Actu Pe  \nprogram (Program Output hematic \nperforman d there perform sion at usion d Revise Amo Amo al rfo Conclusi Conclusion Implement area \nce Target clear ance Activity at amount d unt unt Perf rm on at at output ation \nindicator(s for the targets indicato Level Outpu UGX budget relea Spe orm an activity level Action \nFinanci and r used (Fully t level (000) UGX sed nt ance ce level (Fully/Part Plan) \n(Measure) al year perform by Quanti (Fully", "metadata": {"headings": [{"headings_0": {"content": "Other Royalties + 5,250,000 EL 5,250,000", "page": 49, "level": 3}}, {"headings_1": {"content": "ae", "page": 48, "level": 1}}, [{"headings_0": {"content": "Other Royalties + 5,250,000 EL 5,250,000", "page": 49, "level": 3}}, {"headings_1": {"content": "ae", "page": 48, "level": 1}}], [{"headings_0": {"content": "Other Royalties + 5,250,000 EL 5,250,000", "page": 49, "level": 3}}, {"headings_1": {"content": "ae", "page": 48, "level": 1}}], [{"headings_0": {"content": "Other Royalties + 5,250,000 EL 5,250,000", "page": 49, "level": 3}}, {"headings_1": {"content": "ae", "page": 48, "level": 1}}], [{"headings_0": {"content": "Other Royalties + 5,250,000 EL 5,250,000", "page": 49, "level": 3}}, {"headings_1": {"content": "ae", "page": 48, "level": 1}}], [{"headings_0": {"content": "Other Royalties + 5,250,000 EL 5,250,000", "page": 49, "level": 3}}, {"headings_1": {"content": "ae", "page": 48, "level": 1}}], [{"headings_0": {"content": "Other Royalties + 5,250,000 EL 5,250,000", "page": 49, "level": 3}}, {"headings_1": {"content": "ae", "page": 48, "level": 1}}], [{"headings_0": {"content": "Other Royalties + 5,250,000 EL 5,250,000", "page": 49, "level": 3}}, {"headings_1": {"content": "ae", "page": 48, "level": 1}}], [{"headings_0": {"content": "Other Royalties + 5,250,000 EL 5,250,000", "page": 49, "level": 3}}, {"headings_1": {"content": "ae", "page": 48, "level": 1}}]], "page": 49, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Output", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 50, "level": 1}}, {"headings_1": {"content": "Other Royalties + 5,250,000 EL 5,250,000", "page": 49, "level": 3}}], "page": 50, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ance Manage fied/No Quanti indicato ment t fully fied/N rs to reasona Quanti ot measur ble? fied) fully e (Yes/No Quanti perform ) If no fied) ance give the  \nquantifi reason  \ncation?  \n(Yes/No  \n) If no \n(\u2018000\u2019) UGX UGX Va (Fully/Pa ial/Not (00 (00 ria rtial/Not Implemen 0\u2019) 0\u2019) nc Impleme ted)-  \ne nted)- Extent of Extent of implement impleme ation of ntation output  \nof (Look at activity GL items and", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 50, "level": 1}}, {"headings_1": {"content": "Other Royalties + 5,250,000 EL 5,250,000", "page": 49, "level": 3}}, [{"headings_0": {"content": "Output", "page": 50, "level": 1}}, {"headings_1": {"content": "Other Royalties + 5,250,000 EL 5,250,000", "page": 49, "level": 3}}]], "page": 50, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "identify", "metadata": {"headings": [{"headings_0": {"content": "identify", "page": 50, "level": 1}}, {"headings_1": {"content": "Output", "page": 50, "level": 1}}], "page": 50, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "activities give the with iL reason substantial \\|", "metadata": {"headings": [{"headings_0": {"content": "identify", "page": 50, "level": 1}}, {"headings_1": {"content": "Output", "page": 50, "level": 1}}], "page": 50, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "amounts)", "metadata": {"headings": [{"headings_0": {"content": "amounts)", "page": 50, "level": 1}}, {"headings_1": {"content": "identify", "page": 50, "level": 1}}], "page": 50, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(A) (B) (C) ( D) (BE) (F) (6) (H) (1) (J) (K) (L) (M) (N (0) (P) (Q (R) (S) \\| asl \\| (H -P)  \n12- 01- 12020102 120007- Educati Constructio No of 1 Yes Yes Fully Fully 302,988 302, 301, 1 0 Fully \n\\_\\| ames Fully HUMAN Educatio 01- Basic Support on n of 3 Class Classrooms \nQuanti Quanti 8 988 853 Impleme Implemen CAPITAL n,Sports Requireme Services Develop room block and VIP \nfied fied nted ted DEVELOP and skills nts and \nment with Office latrines MENT Minimum Grant and 5 constructe standards \nstance VIP d met by latrine at schools \nUrukurua and \nP/S", "metadata": {"headings": [{"headings_0": {"content": "amounts)", "page": 50, "level": 1}}, {"headings_1": {"content": "identify", "page": 50, "level": 1}}, [{"headings_0": {"content": "amounts)", "page": 50, "level": 1}}, {"headings_1": {"content": "identify", "page": 50, "level": 1}}], [{"headings_0": {"content": "amounts)", "page": 50, "level": 1}}, {"headings_1": {"content": "identify", "page": 50, "level": 1}}], [{"headings_0": {"content": "amounts)", "page": 50, "level": 1}}, {"headings_1": {"content": "identify", "page": 50, "level": 1}}], [{"headings_0": {"content": "amounts)", "page": 50, "level": 1}}, {"headings_1": {"content": "identify", "page": 50, "level": 1}}], [{"headings_0": {"content": "amounts)", "page": 50, "level": 1}}, {"headings_1": {"content": "identify", "page": 50, "level": 1}}], [{"headings_0": {"content": "amounts)", "page": 50, "level": 1}}, {"headings_1": {"content": "identify", "page": 50, "level": 1}}], [{"headings_0": {"content": "amounts)", "page": 50, "level": 1}}, {"headings_1": {"content": "identify", "page": 50, "level": 1}}]], "page": 50, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 50, "level": 3}}, {"headings_1": {"content": "amounts)", "page": 50, "level": 1}}], "page": 50, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Constructio No of VIP 3 Yes Yes Fully Fully \n5 -2 Fully Fully institutions n of 5 latrines Quanti Quanti \nImpleme Implemen stance VIP constructe fied fied \nnted ted \u201cYeast latrines d +5 12- 02- Not 320113- UGFIT \nResidential 3 No No Not Not 900,000 900,00 900, 899, 3 0 Partially Partially HUMAN Populati Indicated Preventio n Maternity buildings \nFully Fully 0 000 995 Impleme Implemen CAPITAL on n and ward, Staff constructe quantif Quanti \nnted ted DEVELOP Health, rehabilita House and d  \nMENT Lana Safety tion Toilets at  \nservices \nied fied \\| \n46 \n[ Manage Mt. Wati HC I I  \nment  \nII  \nI  \n12- 02- 12030115 320066- Transiti Completion Completed 1 Yes Yes Fully Fully 147,959 147,95 147, 1 0 Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 50, "level": 3}}, {"headings_1": {"content": "amounts)", "page": 50, "level": 1}}, [{"headings_0": {"content": "training", "page": 50, "level": 3}}, {"headings_1": {"content": "amounts)", "page": 50, "level": 1}}], [{"headings_0": {"content": "training", "page": 50, "level": 3}}, {"headings_1": {"content": "amounts)", "page": 50, "level": 1}}], [{"headings_0": {"content": "training", "page": 50, "level": 3}}, {"headings_1": {"content": "amounts)", "page": 50, "level": 1}}], [{"headings_0": {"content": "training", "page": 50, "level": 3}}, {"headings_1": {"content": "amounts)", "page": 50, "level": 1}}], [{"headings_0": {"content": "training", "page": 50, "level": 3}}, {"headings_1": {"content": "amounts)", "page": 50, "level": 1}}], [{"headings_0": {"content": "training", "page": 50, "level": 3}}, {"headings_1": {"content": "amounts)", "page": 50, "level": 1}}], [{"headings_0": {"content": "training", "page": 50, "level": 3}}, {"headings_1": {"content": "amounts)", "page": 50, "level": 1}}], [{"headings_0": {"content": "training", "page": 50, "level": 3}}, {"headings_1": {"content": "amounts)", "page": 50, "level": 1}}], [{"headings_0": {"content": "training", "page": 50, "level": 3}}, {"headings_1": {"content": "amounts)", "page": 50, "level": 1}}]], "page": 50, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\|  \nhUMAN Populati 01- Health onal of OPD at OPD  \nQuanti Quanti 9 959 959 Impleme Implemen CAPITAL on Improve system Develop Kumuyo HC  \nfied fied nted ted DEVELOP Health, population strengthe ment- 11  \nMENT Safety health, ning PHC  \nand safety and Develop  \nManage managem ment  \nment ent Tai  \n14- 01-  \n000006-  \nConstructio Administra 1 Yes Yes Fully Fully 400,000 400,00 400, 312, 1 0 Fully Fully PUBLIC Srength 14040401- Planning onal n of tion block  \nQuanti Quanti 0 000 896 Impleme Implemen SECTOR ening Budget and Develop Administrat contructed fied fied  \nnted ted TRANSFO Account priorities budgetin ment- ion Block-  \nRMATION ability aligned to gservices Admin Phase 1  \nprogramm \n\\|  \n\\|\\_e plans  \n01- AGRO- 04- Not 000073- DRDIP Operations NoKPI Set N/A No No Not Not 448,600 448,60 137, 137, N/A N/ Partially Partially INDUSTRI Agricultu Indicated Marketin of DRDIP  \nFully Fully 0 790 790 A Impleme Implemen ALIZATIO ral g and Activities  \nquantif Quanti nted ted N Market value  \nied fied  \naccess \naddition  \nTransfer to NoKPIset 26 Yes Yes Fully Fully 4,258,20 4,258, 1,50 1,46 11 15 Partially Partially and  \nSub Project  \nQuanti Quanti 1 201 1,60 4,60 Impleme Implemen competit Accounts fied fied 1 1 nted ted iveness \n01- AGRO- 01- Not 000006- Producti Motorised No. ofKits 2 Yes Yes Fully Fully 10,000 10,000 10,0 11,4 0 2 Partially Partially INDUSTRI Instituio indicated Planning on-Not irrigation  \nQuanti Quanti 00 46 Impleme Implemen ALIZATIO nal and in scope Kits  \nfied fied nted ted N strength budgetin Constructio Fish ponds 1 Yes Yes Fully Fully 4,000 4,000 4,00 1 0 Fully Fully ening g n of a  \nQuanti Quanti 0 Impleme Implemen and activities demonstrat fied fied nted ted Coordina ion fish  \ntion pond owai", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 50, "level": 3}}, {"headings_1": {"content": "amounts)", "page": 50, "level": 1}}, [{"headings_0": {"content": "training", "page": 50, "level": 3}}, {"headings_1": {"content": "amounts)", "page": 50, "level": 1}}], [{"headings_0": {"content": "training", "page": 50, "level": 3}}, {"headings_1": {"content": "amounts)", "page": 50, "level": 1}}], [{"headings_0": {"content": "training", "page": 50, "level": 3}}, {"headings_1": {"content": "amounts)", "page": 50, "level": 1}}]], "page": 51, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "parish,", "metadata": {"headings": [{"headings_0": {"content": "parish,", "page": 51, "level": 3}}, {"headings_1": {"content": "training", "page": 50, "level": 3}}], "page": 51, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Omugo S/C  \nEstablishm Bee farms 2 Yes Yes Fully Fully 12,000 12,000 12,0 12,3 2 0 Fully Fully ent of bee  \nQuanti Quanti 00 00 Impleme Implemen farms fied fied + nted ted Procureme Fridge 1 Yes Yes Fully Fully 3,000 3,000 3,00 1 0 Fully Fully nt of a  \nQuanti Quanti 0 Impleme Implemen fridge in fied fied nted ted Katrini for  \nVaccines \nDemonstrat No. of 7 Yes Yes Fully Fully 2,500 2,500 2,50) 7,00 5 2 Partially Partially ion sites for tion Demonstra  \nQuanti Quanti 0 0 Impleme Implemen sites fied fied nted ted \n47 \nPiggery and  \nPount:  \nlaptops, No. of 4 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"page": 52, "level": 1}}, {"headings_1": {"content": "parish,", "page": 51, "level": 3}}], "page": 52, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UCTURE services Mechanizati Kilometers Quanti Quanti 5 Impleme AND increased. on maintained fied fied nted SERVICES  \nmaitenance  \nCalvert No of 1 Yes Yes Fully Fully 11,305 11,305", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 52, "level": 1}}, {"headings_1": {"content": "parish,", "page": 51, "level": 3}}], "page": 52, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 52, "level": 1}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}], "page": 52, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "installation Calverts Quanti Quanti Impleme installed fied fied nted Routine No of 223 Yes Yes Fully Fully 87,920 87,920 87,9 42,6 223 0 Partially Labour Kilometers Quanti Quanti 20 50 Impleme based maintained fied fied nted maitenance  \n09- 03- 09030601- 260009- USMID Roofing of NoKPIset 2 Yes Yes Fully Fully 1,778,88 177,88 1,18 177, \nFully Partially INTEGRAT Transpor Transport Road Pavilion  \nED t infrastruct Maintena and wall  \nTRANSPO Infrastru ure nce fencing at  \nRT cture rehabilitat LEJU  \nINFRASTR and ed and playfield \nQuanti Quanti 9 9 5,92 889 Impleme Implemen fied fied 6 nted ted \nUCTURE Services maintaine Completion No KPI set 1 Yes Yes Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 52, "level": 1}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}, [{"headings_0": {"content": "Fully", "page": 52, "level": 1}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 52, "level": 1}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 52, "level": 1}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}]], "page": 52, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 52, "level": 1}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}], "page": 52, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AND Develop d. of Okpotani Quanti Quanti Impleme SERVICES ment Market in fied fied \\| nted", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 52, "level": 1}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}], "page": 52, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Odupi", "metadata": {"headings": [{"headings_0": {"content": "Odupi", "page": 52, "level": 1}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}], "page": 52, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Completion No KPI set Yes Fully Fully \nFully  \nof Play field Quanti Quanti Impleme at Leju TC fied fied nted Constructio NoKPI set 1 Yes Yes Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Odupi", "page": 52, "level": 1}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}, [{"headings_0": {"content": "Odupi", "page": 52, "level": 1}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}]], "page": 52, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 52, "level": 1}}, {"headings_1": {"content": "Odupi", "page": 52, "level": 1}}], "page": 52, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n of chain Quanti Quanti Impleme link fencing fied fied nted at Odupi  \nresource  \ncenter  \nConstructio NoKPIset 1 Yes Yes Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 52, "level": 1}}, {"headings_1": {"content": "Odupi", "page": 52, "level": 1}}], "page": 52, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 52, "level": 1}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}], "page": 52, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n of Quanti Quanti Impleme resource fied fied nted center at  \nLEJU \n48", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 52, "level": 1}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}, [{"headings_0": {"content": "Partially", "page": 52, "level": 1}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}]], "page": 52, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ I", "metadata": {"headings": [{"headings_0": {"content": "[ I", "page": 53, "level": 1}}, {"headings_1": {"content": "Partially", "page": 52, "level": 1}}], "page": 53, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Constructio NoKPI set 1 Yes Yes 7 Fully Fully u T T 1 0 Fully n of Quanti Quanti Impleme resource fied fied nted center at  \nODUPI \\|  \nLow cost NoKPI set \\| 0.9 Yes Yes Fully Fully 2,011,30 2,011, 1,34 2,01 0", "metadata": {"headings": [{"headings_0": {"content": "[ I", "page": 53, "level": 1}}, {"headings_1": {"content": "Partially", "page": 52, "level": 1}}], "page": 53, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. Partially sealing of  \nQuanti Quanti 5 305 0,86 1,30 9 Impleme Amabua fied fied 9 5 nted TC i \\| \\|\\|", "metadata": {"headings": [{"headings_0": {"content": "[ I", "page": 53, "level": 1}}, {"headings_1": {"content": "Partially", "page": 52, "level": 1}}], "page": 53, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Road- Leju \\| Opening of NoKPI set 12.5 Yes Yes Fa Fully  \n0 12 Partially andelizu- Quanti Quanti \u201a5 Impleme Uriama fied fied nted road and  \nconstructio  \nn of Nyara  \n01- AGRO- 7 Ion Bridge \\| [EN  \n01- 0106023- 010009-  \nTraining of No KPI Set 0 No, this No Not Not 42,023 42,023 42,0 42,0  \no \\| Fully INDUSTRA Instituio Enabled Research SACCO fully fully \nFully  \nwas  \n23 23 Impleme Implemen LISATION nal agricultura Partnersh Leaders  \nbudgete quantif quanti  \nnted ted strength \\| extension ips  \nd for as ied fied  \nening supervisio Parish \nCoordina developed L tion L \nand n system \\| coodina \\|  \n\\| tion and  \nFacilitation No KPI Set 0 No, No not Not  \noperationa of \n0 Fully Fully lised Bugete fully fully Impleme Implemen Commercial d for as quantif quanti  \nnted ted Officer to fuel ied fied", "metadata": {"headings": [{"headings_0": {"content": "[ I", "page": 53, "level": 1}}, {"headings_1": {"content": "Partially", "page": 52, "level": 1}}, [{"headings_0": {"content": "[ I", "page": 53, "level": 1}}, {"headings_1": {"content": "Partially", "page": 52, "level": 1}}], [{"headings_0": {"content": "[ I", "page": 53, "level": 1}}, {"headings_1": {"content": "Partially", "page": 52, "level": 1}}], [{"headings_0": {"content": "[ I", "page": 53, "level": 1}}, {"headings_1": {"content": "Partially", "page": 52, "level": 1}}], [{"headings_0": {"content": "[ I", "page": 53, "level": 1}}, {"headings_1": {"content": "Partially", "page": 52, "level": 1}}]], "page": 53, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "register", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 53, "level": 3}}, {"headings_1": {"content": "[ I", "page": 53, "level": 1}}], "page": 53, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "two  \nSACCOs that had a", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 53, "level": 3}}, {"headings_1": {"content": "[ I", "page": 53, "level": 1}}], "page": 53, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "challenge", "metadata": {"headings": [{"headings_0": {"content": "challenge", "page": 53, "level": 1}}, {"headings_1": {"content": "register", "page": 53, "level": 3}}], "page": 53, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "challenge", "page": 53, "level": 1}}, {"headings_1": {"content": "register", "page": 53, "level": 3}}], "page": 53, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "challenge", "page": 53, "level": 1}}], "page": 53, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quarterly No KPI Set 0 No, this No not Not  \n0 Fully Fully facilitation was fully fully Impleme Implemen of PDCs budgete quantif quanti  \nnted ted  \nd for as ied fied  \nDistrict  \nwide", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "challenge", "page": 53, "level": 1}}], "page": 53, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014_", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 53, "level": 1}}, {"headings_1": {"content": "registration", "page": 53, "level": 1}}], "page": 53, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 53, "level": 3}}, {"headings_1": {"content": "\u2014_", "page": 53, "level": 1}}], "page": 53, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not 010013- era Ss 01- 03-  \nMicro \nno KPI Set 6 jw No not Not 17,689 17,689 17,6 17,6 INDUSTRA Storage, Indicated Support small creation  \nLISATION \\| Agro to. Agtn- stale \nlf L \\|9 -3 Fully Fully fully fully 89 89 Impleme Implemen \\_\\| nted ted \n49 \n\\| T quantif quanti [", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 53, "level": 3}}, {"headings_1": {"content": "\u2014_", "page": 53, "level": 1}}, [{"headings_0": {"content": "training", "page": 53, "level": 3}}, {"headings_1": {"content": "\u2014_", "page": 53, "level": 1}}], [{"headings_0": {"content": "training", "page": 53, "level": 3}}, {"headings_1": {"content": "\u2014_", "page": 53, "level": 1}}], [{"headings_0": {"content": "training", "page": 53, "level": 3}}, {"headings_1": {"content": "\u2014_", "page": 53, "level": 1}}], [{"headings_0": {"content": "training", "page": 53, "level": 3}}, {"headings_1": {"content": "\u2014_", "page": 53, "level": 1}}]], "page": 53, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "processi", "metadata": {"headings": [{"headings_0": 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"page": 54, "level": 3}}, {"headings_1": {"content": "training", "page": 53, "level": 3}}], [{"headings_0": {"content": "processi", "page": 54, "level": 3}}, {"headings_1": {"content": "training", "page": 53, "level": 3}}], [{"headings_0": {"content": "processi", "page": 54, "level": 3}}, {"headings_1": {"content": "training", "page": 53, "level": 3}}], [{"headings_0": {"content": "processi", "page": 54, "level": 3}}, {"headings_1": {"content": "training", "page": 53, "level": 3}}], [{"headings_0": {"content": "processi", "page": 54, "level": 3}}, {"headings_1": {"content": "training", "page": 53, "level": 3}}]], "page": 54, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "equipment", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 54, "level": 1}}, {"headings_1": {"content": "processi", "page": 54, "level": 3}}], "page": 54, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and  \nservices  \n06-Natural 01- 06060601- 000006- UGFIT- Designing Motorized Yes Yes Fully Fully 18,500 18,500 18,5 288 \\|1 0 Fully Fully Resources, Environ Strategy Planning Water of OBIYO piped \nQuanti Quanti 00 51 Impleme Implemen Environme ment for NDP III and Grant motorized water \nfied fied nted ted nt, Climate and implement budgetin \npiped water system Change, Natural ation g system  \nLand and resource coordinati activities Constructio Power water s on \nn of the house and \nYes Yes Fully Fully 195,611 195,61 195, 165, 2 0 Fully Fully Quanti Quanti 1 611 044 Impleme Implemen manage developed. power water tank fied fied \nnted ted ment \nhouse and \\| installed  \ninstallation  \nof the  \nwater tank \\| Rehabilitati Piped \nYes Yes Fully Fully 5 8,889 8,88 27,2 2 0 Fully Fully on of piped water \nQuanti Quanti 9 27 Impleme Implemen water system fied fied nted ted system rehabilitate \\| d  \nSitting, Number of Yes Yes Fully Fully 243,000 243,00 243, 244, 9 0 Fully Fully Drilling and Hand \nQuanti Quanti 0 000 359 Impleme Implemen installation Pump fied fied nted ted of Hand Boreholes", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 54, "level": 1}}, {"headings_1": {"content": "processi", "page": 54, "level": 3}}, [{"headings_0": {"content": "equipment", "page": 54, "level": 1}}, {"headings_1": {"content": "processi", "page": 54, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 54, "level": 1}}, {"headings_1": {"content": "processi", "page": 54, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 54, "level": 1}}, {"headings_1": {"content": "processi", "page": 54, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 54, "level": 1}}, {"headings_1": {"content": "processi", "page": 54, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 54, "level": 1}}, {"headings_1": {"content": "processi", "page": 54, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 54, "level": 1}}, {"headings_1": {"content": "processi", "page": 54, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 54, "level": 1}}, {"headings_1": {"content": "processi", "page": 54, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 54, "level": 1}}, {"headings_1": {"content": "processi", "page": 54, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 54, "level": 1}}, {"headings_1": {"content": "processi", "page": 54, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 54, "level": 1}}, {"headings_1": {"content": "processi", "page": 54, "level": 3}}]], "page": 54, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pump", "metadata": {"headings": [{"headings_0": {"content": "Pump", "page": 54, "level": 3}}, {"headings_1": {"content": "equipment", "page": 54, "level": 1}}], "page": 54, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "boreholes + FR \n1  \nRehabilitati No. of Yes Yes Fully Fully 24,000 24,000 24,0 62,4 6 -3 Fully on of boreholes \nQuanti Quanti 00 66 Impleme Implemen boreholes rehabilitate fied fied \nnted ted d  \nConstructio No. of 5 Yes Yes Fully Fully 31,500 31,500 31,5 28,3 1 0 Fully Fully n of 5 stance VIP \nQuanti Quanti 00 16 Impleme Implemen stance VIP latrine fied fied \nnted ted latrine in constructe  \nKubala \nd  \nMarket \\| L\\_- Hes \n50 \nConstructio No. of\\|2 Yes Yes Fully Fully 14,814 14,814 14,8 12,5 2 0 Fully Fully n of Placenta  \nQuanti Quanti 14 62 Impleme Implemen placenta Pits fied fied nted ted Pits  \nConstructe \nd \n51 \nAppendix 3: Utilization of Wage Budget", "metadata": {"headings": [{"headings_0": {"content": "Pump", "page": 54, "level": 3}}, {"headings_1": {"content": "equipment", "page": 54, "level": 1}}, [{"headings_0": {"content": "Pump", "page": 54, "level": 3}}, {"headings_1": {"content": "equipment", "page": 54, "level": 1}}], [{"headings_0": {"content": "Pump", "page": 54, "level": 3}}, {"headings_1": {"content": "equipment", "page": 54, "level": 1}}], [{"headings_0": {"content": "Pump", "page": 54, "level": 3}}, {"headings_1": {"content": "equipment", "page": 54, "level": 1}}], [{"headings_0": {"content": "Pump", "page": 54, "level": 3}}, {"headings_1": {"content": "equipment", "page": 54, "level": 1}}], [{"headings_0": {"content": "Pump", "page": 54, "level": 3}}, {"headings_1": {"content": "equipment", "page": 54, "level": 1}}], [{"headings_0": {"content": "Pump", "page": 54, "level": 3}}, {"headings_1": {"content": "equipment", "page": 54, "level": 1}}], [{"headings_0": {"content": "Pump", "page": 54, "level": 3}}, {"headings_1": {"content": "equipment", "page": 54, "level": 1}}], [{"headings_0": {"content": "Pump", "page": 54, "level": 3}}, {"headings_1": {"content": "equipment", "page": 54, "level": 1}}], [{"headings_0": {"content": "Pump", "page": 54, "level": 3}}, {"headings_1": {"content": "equipment", "page": 54, "level": 1}}], [{"headings_0": {"content": "Pump", "page": 54, "level": 3}}, {"headings_1": {"content": "equipment", "page": 54, "level": 1}}], [{"headings_0": {"content": "Pump", "page": 54, "level": 3}}, {"headings_1": {"content": "equipment", "page": 54, "level": 1}}]], "page": 54, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Department Name Approved Budget Supplementary Revised Budget Warrants Payments Unspent", "metadata": {"headings": [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Budget Warrants Payments Unspent", "page": 56, "level": 3}}, {"headings_1": {"content": "Pump", "page": 54, "level": 3}}], "page": 56, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX. (UGX) (UGX) (UGX) UGX Balance (UGX Administration 714,966,000 731,373,382 1,446,339,382 1,446,339,382 1,536,024,147 -89,684,765 Finance 164,552,000 2 164,552,000 164,552,000 101,329,850 63,222,150", "metadata": {"headings": [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Budget Warrants Payments Unspent", "page": 56, "level": 3}}, {"headings_1": {"content": "Pump", "page": 54, "level": 3}}], "page": 56, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Statutory bodies 152,123,000 - 152,123,000 152,123,000 119,175,500 32,947,500", "metadata": {"headings": [{"headings_0": {"content": "Statutory bodies 152,123,000 - 152,123,000 152,123,000 119,175,500 32,947,500", "page": 56, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Budget Warrants Payments Unspent", "page": 56, "level": 3}}], "page": 56, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Production 472,438,000 218,461,653 690,899,653 690,899,653 204,518,685 486,380,968", "metadata": {"headings": [{"headings_0": {"content": "Statutory bodies 152,123,000 - 152,123,000 152,123,000 119,175,500 32,947,500", "page": 56, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Budget Warrants Payments Unspent", "page": 56, "level": 3}}], "page": 56, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Health", "metadata": {"headings": [{"headings_0": {"content": "Health", "page": 56, "level": 1}}, {"headings_1": {"content": "Statutory bodies 152,123,000 - 152,123,000 152,123,000 119,175,500 32,947,500", "page": 56, "level": 3}}], "page": 56, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3,238,518,000 321,246,365 3,559,764,365 3,559,764,365 1,545,753,434 2,014,010,931", "metadata": {"headings": [{"headings_0": {"content": "3,238,518,000 321,246,365 3,559,764,365 3,559,764,365 1,545,753,434 2,014,010,931", "page": 56, "level": 1}}, {"headings_1": {"content": "Health", "page": 56, "level": 1}}], "page": 56, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Education", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 56, "level": 1}}, {"headings_1": {"content": "3,238,518,000 321,246,365 3,559,764,365 3,559,764,365 1,545,753,434 2,014,010,931", "page": 56, "level": 1}}], "page": 56, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "13,108,287,000 1,131,062,480 14,239,349,480 14,239,349,480 11,566,942,627 2,672,406,853", "metadata": {"headings": [{"headings_0": {"content": "13,108,287,000 1,131,062,480 14,239,349,480 14,239,349,480 11,566,942,627 2,672,406,853", "page": 56, "level": 3}}, {"headings_1": {"content": "Education", "page": 56, "level": 1}}], "page": 56, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Roads and Technical Services 134,839,000 10,800,000 145,639,000", "metadata": {"headings": [{"headings_0": {"content": "13,108,287,000 1,131,062,480 14,239,349,480 14,239,349,480 11,566,942,627 2,672,406,853", "page": 56, "level": 3}}, {"headings_1": {"content": "Education", "page": 56, "level": 1}}], "page": 56, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Natural Resources 167,242,000 10,800,000 178,042,000 178,042,000 167,234,775 10,807,225", "metadata": {"headings": [{"headings_0": {"content": "Natural Resources 167,242,000 10,800,000 178,042,000 178,042,000 167,234,775 10,807,225", "page": 56, "level": 3}}, {"headings_1": {"content": "13,108,287,000 1,131,062,480 14,239,349,480 14,239,349,480 11,566,942,627 2,672,406,853", "page": 56, "level": 3}}], "page": 56, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Community based Services 115,813,000 = 115,813,000 115,813,000 70,232,801 45,580,199 Planning 53,174,000 5 53,174,000 53,174,000 6,618,748 46,555,252 Internal Audit 26,659,000 = 26,659,000 26,659,000", "metadata": {"headings": [{"headings_0": {"content": "Natural Resources 167,242,000 10,800,000 178,042,000 178,042,000 167,234,775 10,807,225", "page": 56, "level": 3}}, {"headings_1": {"content": "13,108,287,000 1,131,062,480 14,239,349,480 14,239,349,480 11,566,942,627 2,672,406,853", "page": 56, "level": 3}}], "page": 56, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Commercial Services 38,780,000 - 38,780,000 38,780,000 6,192,036 32,587,964", "metadata": {"headings": [{"headings_0": {"content": "Commercial Services 38,780,000 - 38,780,000 38,780,000 6,192,036 32,587,964", "page": 56, "level": 1}}, {"headings_1": {"content": "Natural Resources 167,242,000 10,800,000 178,042,000 178,042,000 167,234,775 10,807,225", "page": 56, "level": 3}}], "page": 56, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Commercial Services 38,780,000 - 38,780,000 38,780,000 6,192,036 32,587,964", "page": 56, "level": 1}}, {"headings_1": {"content": "Natural Resources 167,242,000 10,800,000 178,042,000 178,042,000 167,234,775 10,807,225", "page": 56, "level": 3}}], "page": 56, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18,387,391,000 2,423,743,880 20,811,134,880 20,811,134,880 15,427,251,272 5,383,883,608", "metadata": {"headings": [{"headings_0": {"content": "18,387,391,000 2,423,743,880 20,811,134,880 20,811,134,880 15,427,251,272 5,383,883,608", "page": 56, "level": 3}}, {"headings_1": {"content": "Commercial Services 38,780,000 - 38,780,000 38,780,000 6,192,036 32,587,964", "page": 56, "level": 1}}], "page": 56, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "52 \nAppendix 4: Validation of employees on the entity payroll  \nDetails  \nNo. of Annual base \\_\\_\\| Individuals (UGX)  \nNumber of staff as per the payroll (June 2023)", "metadata": {"headings": [{"headings_0": {"content": "18,387,391,000 2,423,743,880 20,811,134,880 20,811,134,880 15,427,251,272 5,383,883,608", "page": 56, "level": 3}}, {"headings_1": {"content": "Commercial Services 38,780,000 - 38,780,000 38,780,000 6,192,036 32,587,964", "page": 56, "level": 1}}, [{"headings_0": {"content": "18,387,391,000 2,423,743,880 20,811,134,880 20,811,134,880 15,427,251,272 5,383,883,608", "page": 56, "level": 3}}, {"headings_1": {"content": "Commercial Services 38,780,000 - 38,780,000 38,780,000 6,192,036 32,587,964", "page": 56, "level": 1}}]], "page": 56, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,413 14,917,524,032", "metadata": {"headings": [{"headings_0": {"content": "1,413 14,917,524,032", "page": 57, "level": 1}}, {"headings_1": {"content": "18,387,391,000 2,423,743,880 20,811,134,880 20,811,134,880 15,427,251,272 5,383,883,608", "page": 56, "level": 3}}], "page": 57, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Validated as follows; \\_  \nTotal number of staff verified (complete/fully verified) (A) \nT  \n1,276 \\| \\_\\_13,719,928,214 Partially verified (individuals whose information availed at the physical verification did not fulfil all the requirements) (B)  \n23 169,179,306 Not verified (appeared for validation but not verified) (C)  \n0 0 The total number of individuals who did not appear for headcount (no-shows) (D) (Accounted for and not accounted for) \\| 114", "metadata": {"headings": [{"headings_0": {"content": "1,413 14,917,524,032", "page": 57, "level": 1}}, {"headings_1": {"content": "18,387,391,000 2,423,743,880 20,811,134,880 20,811,134,880 15,427,251,272 5,383,883,608", "page": 56, "level": 3}}, [{"headings_0": {"content": "1,413 14,917,524,032", "page": 57, "level": 1}}, {"headings_1": {"content": "18,387,391,000 2,423,743,880 20,811,134,880 20,811,134,880 15,427,251,272 5,383,883,608", "page": 56, "level": 3}}]], "page": 57, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "980,416,512", "metadata": {"headings": [{"headings_0": {"content": "980,416,512", "page": 57, "level": 2}}, {"headings_1": {"content": "1,413 14,917,524,032", "page": 57, "level": 1}}], "page": 57, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subtotal (A+B+C+D)=E 1,413 14,917,524,032 Employees who appeared for head count but were not on payroll-New records (F)  \n0 0 Overall total covered (E+F)\\*\\*", "metadata": {"headings": [{"headings_0": {"content": "980,416,512", "page": 57, "level": 2}}, {"headings_1": {"content": "1,413 14,917,524,032", "page": 57, "level": 1}}], "page": 57, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,413 14,917,524,032", "metadata": {"headings": [{"headings_0": {"content": "1,413 14,917,524,032", "page": 57, "level": 3}}, {"headings_1": {"content": "980,416,512", "page": 57, "level": 2}}], "page": 57, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "53 \nallocations endix 5: Variances in required percentage allocations and actual ercentages allocated  \nSN. Category", "metadata": {"headings": [{"headings_0": {"content": "1,413 14,917,524,032", "page": 57, "level": 3}}, {"headings_1": {"content": "980,416,512", "page": 57, "level": 2}}, [{"headings_0": {"content": "1,413 14,917,524,032", "page": 57, "level": 3}}, {"headings_1": {"content": "980,416,512", "page": 57, "level": 2}}]], "page": 57, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Description Approved Ideal Actual Variance Expenditures Expenditure Variance", "metadata": {"headings": [{"headings_0": {"content": "Description Approved Ideal Actual Variance Expenditures Expenditure Variance", "page": 58, "level": 2}}, {"headings_1": {"content": "1,413 14,917,524,032", "page": 57, "level": 3}}], "page": 58, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "budget allocation budget (%) \nallocation (%) \\| (%) Allocation (%) %", "metadata": {"headings": [{"headings_0": {"content": "Description Approved Ideal Actual Variance Expenditures Expenditure Variance", "page": 58, "level": 2}}, {"headings_1": {"content": "1,413 14,917,524,032", "page": 57, "level": 3}}, [{"headings_0": {"content": "Description Approved Ideal Actual Variance Expenditures Expenditure Variance", "page": 58, "level": 2}}, {"headings_1": {"content": "1,413 14,917,524,032", "page": 57, "level": 3}}]], "page": 58, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(B) (C) _ (D)=(B/A) ( E)=(C | (G)", "metadata": {"headings": [{"headings_0": {"content": "(B) (C) _ (D)=(B/A) ( E)=(C | (G)", "page": 58, "level": 6}}, {"headings_1": {"content": "Description Approved Ideal Actual Variance Expenditures Expenditure Variance", "page": 58, "level": 2}}], "page": 58, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(H)=(G/F) (D=(CH)", "metadata": {"headings": [{"headings_0": {"content": "(H)=(G/F) (D=(CH)", "page": 58, "level": 2}}, {"headings_1": {"content": "(B) (C) _ (D)=(B/A) ( E)=(C | (G)", "page": 58, "level": 6}}], "page": 58, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I \n\\|  \n1 RWSSG  \n(a) New capital developments that Minimum of 335,560,666 Min. 65% 90% 25% 276,498,790 75% 10% ae includes water and sanitation 65%  \n(b) Rehabilitation of water facilities Maximum of 24,000,00 Max. 25% 6% 19% 62,466,961 17%  \n25% 5 15,481,130 \u2014 8% (c) Investment servicing costs Maximum of Max. 10% 4% 6% 28,618,257 8% 2% 10%  \n[2 Total RWSSG (A) 100 375,041,796 100% 50% (F)367,584,008 100%", "metadata": {"headings": [{"headings_0": {"content": "(H)=(G/F) (D=(CH)", "page": 58, "level": 2}}, {"headings_1": {"content": "(B) (C) _ (D)=(B/A) ( E)=(C | (G)", "page": 58, "level": 6}}, [{"headings_0": {"content": "(H)=(G/F) (D=(CH)", "page": 58, "level": 2}}, {"headings_1": {"content": "(B) (C) _ (D)=(B/A) ( E)=(C | (G)", "page": 58, "level": 6}}]], "page": 58, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PWSG", "metadata": {"headings": [{"headings_0": {"content": "PWSG", "page": 58, "level": 1}}, {"headings_1": {"content": "(H)=(G/F) (D=(CH)", "page": 58, "level": 2}}], "page": 58, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(a) New capital developments that Minimum of 212,233,256 Min. 85% 96% 11% includes water and sanitation 85% \n88% 3%", "metadata": {"headings": [{"headings_0": {"content": "PWSG", "page": 58, "level": 1}}, {"headings_1": {"content": "(H)=(G/F) (D=(CH)", "page": 58, "level": 2}}, [{"headings_0": {"content": "PWSG", "page": 58, "level": 1}}, {"headings_1": {"content": "(H)=(G/F) (D=(CH)", "page": 58, "level": 2}}]], "page": 58, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "194,122,909", "metadata": {"headings": [{"headings_0": {"content": "194,122,909", "page": 58, "level": 3}}, {"headings_1": {"content": "PWSG", "page": 58, "level": 1}}], "page": 58, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rene facilities \\| \\| b, of water facilities 8,889,653 4% 4% 27,000,000 12%  \n(b) Investment servicing costs Maximum of \n0 Max. 15%  \n15%  \nTotal PWSG 221,122,909 100% 15% 220,895,030 \n54 \nan \\| PARISH VILLAGE POPULATION YEAR OF \\| FUNCTIONALITY SERVED \\_\\| CONSTRUCTION  \n1 Aliwaku Shallow Well Katrini Anivu Aliwaku 234 2019 Non-functional 12 Offaka Shallow Well Katrini Anivu Offaka 223 2010 Non-functional 3 Aliwaku Rain Haversting Tank Katrini Anivu Aliwaku 342 2018 Non-functional 4 Aliwaku Rain Haversting Tank Katrini Anivu Aiwa 223 2010 Non-functional 5 Anivu Shallow Well Katrini Ocopi Anivu 245 2003 Non-functional \\| 6 Anori Public Stand Post Katrini Ocopi\\_ Anori 242 2006 Non-functional", "metadata": {"headings": [{"headings_0": {"content": "194,122,909", "page": 58, "level": 3}}, {"headings_1": {"content": "PWSG", "page": 58, "level": 1}}, [{"headings_0": {"content": "194,122,909", "page": 58, "level": 3}}, {"headings_1": {"content": "PWSG", "page": 58, "level": 1}}], [{"headings_0": {"content": "194,122,909", "page": 58, "level": 3}}, {"headings_1": {"content": "PWSG", "page": 58, "level": 1}}], [{"headings_0": {"content": "194,122,909", "page": 58, "level": 3}}, {"headings_1": {"content": "PWSG", "page": 58, "level": 1}}]], "page": 58, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 59, "level": 1}}, {"headings_1": {"content": "194,122,909", "page": 58, "level": 3}}], "page": 59, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Wongoa Shallow well Katrini Okavu Wongoa 345 1999 Non-functional 8 Ondukani Protected Spring Katrini Olea Ondukani 234 2020 Non-functional 9 \\| Itia Shallow well Katrini Olea Itia 114 2019 Non-functional 10 \\| Omvuko Shallow well Katrini Olua Omvuko 245 1998 Non-functional 4 11 Wandi tc Protected Spring \\| Katrini Onzoro Wandi tc 12 2006 Non-functional 12 Abindi ps Rain water Tank Bileafe Abindi Abindi 203 2016 Non-functional 13 Anikuru Rain water Tank Bileafe Abindi Anikuru 112 2021 Non-functional 14 Okalaka Com. Borehole Bileafe Abindi Okalaka 312 2020 Non-functional 15 Tuku ps Rain water Tank Bileafe Adripi\\_ Tuku 112 2019 Non-functional 16 Ajiraku ps Rain water Tank \\| Bileafe \\| Ajiraku Ajiraku ad 134  \n\\| 17 Aria ps Rain water Tank \\| Bileafe Ajiraku Aria 167 2016", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 59, "level": 1}}, {"headings_1": {"content": "194,122,909", "page": 58, "level": 3}}], "page": 59, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2009 Non-functional", "metadata": {"headings": [{"headings_0": {"content": "2009 Non-functional", "page": 59, "level": 5}}, {"headings_1": {"content": "__|", "page": 59, "level": 1}}], "page": 59, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Non-functional  \n18 Area shallow well Bileafe Nicu Aripezu 187 1994 Non-functional 19 Ocodri shallow well Bileafe Nicu Ocodri 165 2010 Non-functional 20 \\| Aripele Rain water Tank Aiivu Erea Aripele 241 2001 Non-functional 21 Ayuria Gravity Flow Scheme Aiivu Erea Ayuria 215 \\| 2003 Non-functional 22 Kumuyo Gravity Flow Scheme Aiivu Erea Kumuyo 312 1998 Non-functional 23 Andia Gravity Flow Scheme Aiivu Erea Andia 168 1988 Non-functional 2 Olayi Gravity Flow Scheme Aiivu Erea Olayi 123 1988 Non-functional 25 Milo Rain water Tank Aiivu Onzoro Milo 3 12 \\| 2016 Non-functional \\| 26 Akua public stand post Leju Aripia Akua 232 1994 Non-functional 27 Ondujani rain water tank Leju Aripia Ondujani 245 1988 Non-functional 28 Duku Com. Borehole \\| Omugo Angazi Duku 342 2019 Non-functional 29 Barifa Com. Borehole Omugo Anyufira Barifa 245 2005 Non-functional 30 Oboji protected spring\\_ Omugo Anyufira Oboji J 235 1994 Non-functional 31 Yiba protected spring Omugo \\_ Anyufira Yiba 232 2019 Non-functional 32 Buruna Com. Borehole Omugo Bura Buruna 245 2005 Non-functional \\| \n55 \n33 Lulurua Com. Borehole \\| Omugo Bura Lulurua 132 1999 Non-functional 34 Inia protected sprin \nDuku Inia 232 1998 Non-functional 35 Duku 349 1998 Non-functional 36 Oya protected spring  \n37 OBIYU Com. Borehole Ndapi", "metadata": {"headings": [{"headings_0": {"content": "2009 Non-functional", "page": 59, "level": 5}}, {"headings_1": {"content": "__|", "page": 59, "level": 1}}, [{"headings_0": {"content": "2009 Non-functional", "page": 59, "level": 5}}, {"headings_1": {"content": "__|", "page": 59, "level": 1}}], [{"headings_0": {"content": "2009 Non-functional", "page": 59, "level": 5}}, {"headings_1": {"content": "__|", "page": 59, "level": 1}}], [{"headings_0": {"content": "2009 Non-functional", "page": 59, "level": 5}}, {"headings_1": {"content": "__|", "page": 59, "level": 1}}]], "page": 59, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "232 2003 Non-functional 1998 Non-functional 38 OTAKIA Com. Borehole Omugo Ndapi OTAKIA 232 1998 Non-functional 39 OTAKIA Com. Borehole \\| Omugo Ndapi OTAKIA 145 2005 Non-functional 40 DRIKOA protected spring Omugo Obi DRIKOA 349 1998 Non-functional 41 EMVEA Com. Borehole Omugo Obi EMVEA 145 1999 Non-functional 42 KUBALA piped water system Omugo Obi KUBALA 342 2020 Non-functional 43 MASIO Com. Borehole Omugo Obi MASIO 342 1998 Non-functional ARIABO Com. Borehole Omugo Owayi ARIABO 232 2003 Non-functional 45 KOMENDAKU piped water Omugo Owayi KOMENDAKU 145 2003 Non-functional system  \nOLEVU Com. Borehole \\| Omugo Owayi OLEVU 223 1998  \n47 ELEPI protected spring Omugo Yidu ELEPI 232 2005 Non-functional TONDOLO Com. Borehole Omugo Yidu TONDOLO 342 1998 Non-functional ZUA protected spring Omugo Yidu ZUA \\| 153 2003 Non-functional AYIVU Com. Borehole Odupi Azapi AYIVU 145 2007 Non-functional \\| 51 NYARANGA A Com. Borehole Odupi Azapi NYARANGA A\\_\\| 223 1994 Non-functional \\| 52 WAPI Com. Borehole Odupi Azapi WAPI 153 2003 Non-functional 53 AMIA Com. Borehole Odupi Imvepi AMIA 145 2007 Non-functional 54 ARIAZE Com. Borehole Odupi Imvepi ARIAZE 223 1994 Non-functional 55 ARIWA Com. Borehole Odupi Imvepi ARIWA 145 2006 Non-functional 56 NARUGA Com. Borehole Odupi Imvepi NARUGA 232 1999 Non-functional 57 ODUBU Com. Borehole Odupi Imvepi ODUBU 232 2007 Non-functional 58 SIMBILI Com. Borehole \\| Odupi Imvepi SIMBILI 342 2003 Non-functional 59 YELULU Com. Borehole  \nAWA-HILL Com. Borehole  \n\\| AWA-HILL Com. Borehole \nImvepi YELULU 232 2020 Non-functional Lugbari AWA-HILL 145 2007 Non-functional Lugbari AWA-HILL 145 2009 Non-functional UPPER-OJIA Com. Borehole Lugbari UPPER-OJIA 223 2021 Non-functional 63 YINGA Com. Borehole \nLugbari YINGA 145 1988 Non-functional 64 YINGA Com. Borehole Lugbari YINGA 145", "metadata": {"headings": [{"headings_0": {"content": "2009 Non-functional", "page": 59, "level": 5}}, {"headings_1": {"content": "__|", "page": 59, "level": 1}}, [{"headings_0": {"content": "2009 Non-functional", "page": 59, "level": 5}}, {"headings_1": {"content": "__|", "page": 59, "level": 1}}], [{"headings_0": {"content": "2009 Non-functional", "page": 59, "level": 5}}, {"headings_1": {"content": "__|", "page": 59, "level": 1}}]], "page": 60, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Non-functional", "metadata": {"headings": [{"headings_0": {"content": "Non-functional", "page": 60, "level": 1}}, {"headings_1": {"content": "2009 Non-functional", "page": 59, "level": 5}}], "page": 60, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "65 YINGA Com. Borehole \\| Odupi Lugbari YINGA 232  \nNon-functional AJIVU Com. Borehole \\| Odupi Okavu \\| AJIVU 232 2016 Non-functional \n56", "metadata": {"headings": [{"headings_0": {"content": "Non-functional", "page": 60, "level": 1}}, {"headings_1": {"content": "2009 Non-functional", "page": 59, "level": 5}}, [{"headings_0": {"content": "Non-functional", "page": 60, "level": 1}}, {"headings_1": {"content": "2009 Non-functional", "page": 59, "level": 5}}]], "page": 60, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "67 \\| IRIKO protected spring Odupi Okavu \\| IRIKO 232 2020 Non-functional 68 \\| IRIKO rain water tank Odupi Okavu IRIKO 145 1988 Non-functional 69 ELEFE Com. Borehole Odupi Ombokoro ELEFE 145 2010 Non-functional 70 AYIVU Com. Borehole \\| Odupi \\| Orivu AYIVU 223 2007 Non-functional  \n\\| 71 EDIOFE Com. Borehole \\| Odupi Orivu EDIOFE 342 1998 Non-functional  \n\\| 72 OLEA Com. Borehole Odupi Orivu OLEA 153 2016 Non-functional 73 ORUBE Com. Borehole Odupi Orivu [ORUBE \\|223 1999 Non-functional 74 ANDIKU Com. Borehole Odupi Otumbari ANDIKU 223 2007 Non-functional 75 \\| JOYIA Com. Borehole Odupi Otumbari JOYIA 342 1998 Non-functional 76 KIRIDO Com. Borehole \\| Odupi \\| Otumbari KIRIDO 223 2006 Non-functional 77 NYARANGA Com. Borehole \\| Odupi \\| Otumbari NYARANGA 153 1999  \nNon-functional  \n\\| 78 OROJI Com. Borehole Odupi Otumbari OROJI 223 2010 Non-functional \\| 79 OROJI piped water system Odupi Otumbari OROJI 232 1999 Non-functional = CINA Com. Borehole Uriama Akinio CINA 153 2009 Non-functional 8 CINA Com. Borehole Uriama Akinio CINA 145 1994 Non-functional 82 \\| ODOA Com. Borehole Uriama \\| Ejoni\\_ ODOA 153 2003 Non-functional  \n\\| 83 ARIWARA Com. Borehole Uriama \u201aEen ARIWARA 145 2009 Non-functional  \n\\| 84 OCEA Com. Borehole \\| Uriama Ejoni OCEA 232 1998 Non-functional  \n[ 85 OCEA Com. Borehole \\| Uriama Ejoni OCEA 153 2019 Non-functional = \\| 86 ODOBU Com. Borehole \\| Uriama Ejoni ODOBU 223 2016 Non-functional 87 \\| AMGBU Com. Borehole Uriama Maraju AMGBU 145 2009 Non-functional 88 \\| ODRAVU Com. Borehole Uriama Maraju ODRAVU 232 2020 Non-functional 89 \\| YORO Com. Borehole Uriama Maraju YORO 223 2022 Non-functional 90 AWANIA Com. Borehole Uriama Otumbari AWANIA 153 1994 Non-functional 91 ENGAA Com. Borehole Uriama Otumbari ENGAA 145 1999 Non-functional \\| 92 ORIAMA Com. Borehole Uriama \\| Otumbari ORIAMA 1 232 1988  \nNon-functional  \n\\| 93 OTUMBARI Com. Borehole \\| Uriama \\| Otumbari OTUMBARI 153 2006  \nNon-functional", "metadata": {"headings": [{"headings_0": {"content": "Non-functional", "page": 60, "level": 1}}, {"headings_1": {"content": "2009 Non-functional", "page": 59, "level": 5}}], "page": 61, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5/", "metadata": {"headings": [{"headings_0": {"content": "5/", "page": 61, "level": 1}}, {"headings_1": {"content": "Non-functional", "page": 60, "level": 1}}], "page": 61, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 7 Delayed Release of Funds to PDM SACCOs.  \nSN \\| SACCO NAME \\| DISBURSEMENT DATES  \n\\| \\|  \n\\| 1% July 22  \n22\"4 Feb 23 20-26% April 23 27\" June to 3 July 23 \\| OMBOKORO-ODUPI PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 IMVEPI-ODUPI PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 AZAPI-ODUPI PDM SACCO (17/5/23) 7,974,273 \\|  \n25,000,000 75,000,000 ORIVU-ODUPI PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "5/", "page": 61, "level": 1}}, {"headings_1": {"content": "Non-functional", "page": 60, "level": 1}}], "page": 62, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,974,273 | 25,000,000 | 25,000,000 50,000,000", "metadata": {"headings": [{"headings_0": {"content": "7,974,273 | 25,000,000 | 25,000,000 50,000,000", "page": 62, "level": 1}}, {"headings_1": {"content": "5/", "page": 61, "level": 1}}], "page": 62, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LUGBARI-ODUPI PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "7,974,273 | 25,000,000 | 25,000,000 50,000,000", "page": 62, "level": 1}}, {"headings_1": {"content": "5/", "page": 61, "level": 1}}], "page": 62, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,974,273 \\| 25,000,000 \\| 25,000,000 50,000,000 OTUMBARI-ODUPI PDM SACCO 7,974,273 25,000,000 \\| 25,000,000 50,000,000 OKAVU-ODUPI PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 KATIKU-URIAMA PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 OTUMBARI-URIAMA PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 MARAJU-URIAMA PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 AKINIO-URIAMA PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 EJONI-URIAMA PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 ONZORO-KATRINI PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 OLEA-KATRINI PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 OLUA-KATRINI PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 OCOPI-KATRINI PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 ANAVU-KATRINI PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 OKAVU-KATRINI PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 ABINDI-BILEAFE BILEAFE PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 NICU-BILEAFE PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 AJIRAKU-BILEAFE PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 ADRIPI-BILEAFE PDM SACCO  \n7,974,273 25,000,000 25,000,000  \nNDAAPI-OMUGO PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 ANYUFIRA-OMUGO PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 ANGAZI-OMUGO PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 YIDDU-OMUGO PDM SACCO 7,974,273 25,000,000 25,000,000 50,000,000 \\_  \nOBI-OMUGO PDM SACCO  \n28 \\| OWAYI-OMUGO PDM SACCO  \n29 \\| BURA-OMUGO PDM SACCO  \n\\| 30\\_ DUKU-OMUGO PDM SACCO  \n\\| 31 AAWA-LEJU PDM SACCO  \n32 ARIPIA-LEJU PDM SACCO  \n33 ALIA-LEJU PDM SACCO \n7,974,273 25,000,000 25,000,000 50,000,000 7,974,273 25,000,000 25,000,000 50,000,000 7,974,273 25,000,000 25,000,000 50,000,000 7,974,273 \\| 25,000,000 25,000,000 50,000,000 7,974,273 25,000,000 25,000,000 50,000,000 7,974,273 25,000,000 25,000,000 50,000,000 7,974,273 25,000,000 25,000,000 50,000,000 ADDU-LEJU PDM SACCO 7,974,273", "metadata": {"headings": [{"headings_0": {"content": "7,974,273 | 25,000,000 | 25,000,000 50,000,000", "page": 62, "level": 1}}, {"headings_1": {"content": "5/", "page": 61, "level": 1}}, [{"headings_0": {"content": "7,974,273 | 25,000,000 | 25,000,000 50,000,000", "page": 62, "level": 1}}, {"headings_1": {"content": "5/", "page": 61, "level": 1}}]], "page": 62, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 62, "level": 1}}, {"headings_1": {"content": "7,974,273 | 25,000,000 | 25,000,000 50,000,000", "page": 62, "level": 1}}], "page": 62, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "58 \n[ 35 \\{orev teu PDM SACCO (21/7/23) \\_ 7,974,273 \\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 62, "level": 1}}, {"headings_1": {"content": "7,974,273 | 25,000,000 | 25,000,000 50,000,000", "page": 62, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 62, "level": 1}}, {"headings_1": {"content": "7,974,273 | 25,000,000 | 25,000,000 50,000,000", "page": 62, "level": 1}}]], "page": 62, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 63, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 62, "level": 1}}], "page": 63, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 36 ODRUFUNI-LEJU PDM SACCO  \n7,974,273 \\| 25,000,000 25,000,000 50,000,000 37 EREA-AIIVU PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 63, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 62, "level": 1}}], "page": 63, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,974,273 25,000,000 25,000,000 50,000,000", "metadata": {"headings": [{"headings_0": {"content": "7,974,273 25,000,000 25,000,000 50,000,000", "page": 63, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 63, "level": 1}}], "page": 63, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "VISATANOBD", "metadata": {"headings": [{"headings_0": {"content": "VISATANOBD", "page": 65, "level": 1}}, {"headings_1": {"content": "7,974,273 25,000,000 25,000,000 50,000,000", "page": 63, "level": 1}}], "page": 65, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "VIAVIS 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"page": 66, "level": 1}}, {"headings_1": {"content": "TSA/NOLLDS.LOUd", "page": 66, "level": 1}}, [{"headings_0": {"content": "VISA/", "page": 66, "level": 1}}, {"headings_1": {"content": "TSA/NOLLDS.LOUd", "page": 66, "level": 1}}], [{"headings_0": {"content": "VISA/", "page": 66, "level": 1}}, {"headings_1": {"content": "TSA/NOLLDS.LOUd", "page": 66, "level": 1}}], [{"headings_0": {"content": "VISA/", "page": 66, "level": 1}}, {"headings_1": {"content": "TSA/NOLLDS.LOUd", "page": 66, "level": 1}}], [{"headings_0": {"content": "VISA/", "page": 66, "level": 1}}, {"headings_1": {"content": "TSA/NOLLDS.LOUd", "page": 66, "level": 1}}]], "page": 66, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "VISA/dNOwD", "metadata": {"headings": [{"headings_0": {"content": "VISA/dNOwD", "page": 66, "level": 1}}, {"headings_1": {"content": "VISA/", "page": 66, "level": 1}}], "page": 66, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SANSDV ODOVWS 34vI1la ybnosy\\} pepejes 3ON 000008 EBE:BINERD Ada399ld NIWOM IZVWIAA AdZdTOTZOOI8JI OANZVEISV -NAWAILV OS Vv", "metadata": {"headings": [{"headings_0": {"content": "VISA/dNOwD", "page": 66, "level": 1}}, {"headings_1": {"content": "VISA/", "page": 66, "level": 1}}], "page": 66, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TSA/NOLLDALOUd", "metadata": {"headings": [{"headings_0": {"content": "TSA/NOLLDALOUd", "page": 66, "level": 1}}, {"headings_1": {"content": "VISA/dNOwD", "page": 66, "level": 1}}], "page": 66, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SIWd 943 a3LVM QDOVS 34vI118 y\u00dfnoAy) P3P3j8S J0N 000\u2019008  \n3J0T1V AdI99ld ONTAIS 340T1V LLEXSOTZOOZEND ODS08 NANVAQ -NAVAILV 6b SIWd 294\\} \nVIAVIS ODDVS ssVATIC 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"heading"}}, {"content": "ADNAYO1d OOOVS SdVATI ybnoiyy pepe\\|es JON 000\u2019000'T d1adSWAd> dONGOdd NAWOM IZVWIAA AAXdD0T CO0E8AD NYOTIV -NAVAILV SIndad Su\\} VISA/N33W9 OIVS 34vF118 yBnoly pspSjes JoN 000\u2019000\u2019T VNDONAaN I:EBBIE\\| VNDNTAN Ar8XTOTZOOIY.ND AIUH VIaANIN -MIVAILV Sb SIWCd 94\\}", "metadata": {"headings": [{"headings_0": {"content": "VISA/dANOWS", "page": 66, "level": 1}}, {"headings_1": {"content": "TSA/NOLLDALOUd", "page": 66, "level": 1}}], "page": 66, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "VISA/N3I339", "metadata": {"headings": [{"headings_0": {"content": "VISA/N3I339", "page": 66, "level": 1}}, {"headings_1": {"content": "VISA/dANOWS", "page": 66, "level": 1}}], "page": 66, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "vaahHs13 ODDVS 34vI11d yBnoi4yy paye\\|as JON 000\u2018004 VNDONIAN AaI399ld VNDONTUN DLAXTOTCO09849 OANZIIV -NAVAILV bb SIWd 94\\} VISA ODOVS 3sVITIE ybnosy] pape\\|es 3ON 000\u201800S \nJ3J0T1V AAaLINOd HIANHD TAAOIO DOOdb0TZ000849 VIAODS NYVGN -MAVAILV eb SInad Su\\} \\| VISA ODOVS SsVITI yBnosy\\} peyejes J0N 000'00Z  \n340T1V AaLINOd HDANHD TAAOIO CHESOFZOO68WD SASOW INVWTIV -MIVAILV ch SINad au\\} \nODDVvS SAV yBnosy) peysjes J0N 000\u2019008  \n3J0T1V Ada99lId VISA F1IWIZNI AWEZOTZOOOSND DIVWVSINANVWV -NMAVAILV Ir SIWGd 94\\} \nOQDOVS AsAVATIA yBnosy\\} peypeles ON 000009  \nFIONOAO FYNLINDLOH VISA NAVMOTIV ZA8Pb0TCOOZSD VaEIV NYIGNVD -NMAVAILV Ov SIWd 94\\} \nAOVYD ODDVS ssVATIG y6noiyy paye\\|es JON 000'009 FIOXOAO FANLINILOH VISA NAVMOTIV \u2018Id8\u00a2b0T 2006249 NYVW31O -NMAWAILV 6\u20ac \n57 AJIRAKU- AZIYO CM940021063HJG ANDELIZU SELF \u2014 \\| PIGGERY AJIRAKU  \n700,000 \\| Not selected through BILEAFE SACCO BENZAMIN HELP F/G /VSLA  \nthe PDMIS  \n58 AJIRAKU- CANDIRU CF9500210DXM7G URINGUA GREEN PIGGERY URINGUA 700,000 \\| Not selected through BILEAFE SACCO\\_\\| JENIFER F/G VSLA  \nthe PDMIS  \n59 AJIRAKU- DRAPARI CM87002101UIZJ URINGUA GREEN PIGGERY \\| URINGUA  \nBILEAFE SACCO\\_\\| ALBERT F/G VSLA  \n60 AJIRAKU- ASINDU CM9800210D091L ALIOFE SPRING PIGGERY ALIOFE  \nBILEAFE SACCO RONALD WATER  \nPROTECTION VSLA  \n61 AJIRAKU- AVAKO GLADIS CF9000210CR05G OBIZU F/G VSLA PIGGERY URINGUA  \nBILEAFE SACCO \n700,000 Not selected through the PDMIS  \n600,000 Not selected through the PDMIS \n700,000 Not selected through the PDMIS  \n62 AJIRAKU- ALIORU CELINA CF8400210ETWH NANDUGURU PIGERY URINGUA 600,000 Not selected through BILEAFE SACCO CULVERT the PDMIS CONSTRUCTION  \nVSLA  \n63 \\| AJIRAKU- ATIKURU CF620021074DCF OBIZU F/G VSLA PIGGERY URINGUA  \nBILEAFE SACCO FILISTA  \n64 \\| AJIRAKU- ACIDRIRO PAUL CM8000210XJOJ NDALE F/G VSLA PIGGERY AJIRAKU  \nBILEAFE SACCO\\_\\| ALIAS  \n65 AJIRAKU- MOROGA GESA CM720021035XCC NZAYIA UNITED HOTCULTURE NZAYIA  \nBILEAFE SACCO F/G VSLA  \n66 AJIRAKU- ZABIBU ISA CF840021074DCF NZAYIA UNITED 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1}}, {"headings_1": {"content": "VISA/dANOWS", "page": 66, "level": 1}}], [{"headings_0": {"content": "VISA/N3I339", "page": 66, "level": 1}}, {"headings_1": {"content": "VISA/dANOWS", "page": 66, "level": 1}}], [{"headings_0": {"content": "VISA/N3I339", "page": 66, "level": 1}}, {"headings_1": {"content": "VISA/dANOWS", "page": 66, "level": 1}}], [{"headings_0": {"content": "VISA/N3I339", "page": 66, "level": 1}}, {"headings_1": {"content": "VISA/dANOWS", "page": 66, "level": 1}}], [{"headings_0": {"content": "VISA/N3I339", "page": 66, "level": 1}}, {"headings_1": {"content": "VISA/dANOWS", "page": 66, "level": 1}}], [{"headings_0": {"content": "VISA/N3I339", "page": 66, "level": 1}}, {"headings_1": {"content": "VISA/dANOWS", "page": 66, "level": 1}}], [{"headings_0": {"content": "VISA/N3I339", "page": 66, "level": 1}}, {"headings_1": {"content": "VISA/dANOWS", "page": 66, "level": 1}}], [{"headings_0": {"content": "VISA/N3I339", "page": 66, "level": 1}}, {"headings_1": {"content": "VISA/dANOWS", "page": 66, "level": 1}}]], "page": 66, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CONSTRUCTION", "metadata": {"headings": [{"headings_0": {"content": "CONSTRUCTION", "page": 67, "level": 3}}, {"headings_1": {"content": "VISA/N3I339", "page": 66, "level": 1}}], "page": 67, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "VSLA  \n71 AJIRAKU- AVAKO MOLLY CF7200210CNX2J ALIOFE SPRING PIGGERY ALIOFE  \n500,000 Not selected through BILEAFE SACCO WATER the PDMIS PROTECTION VSLA  \n72 AJIRAKU- AYIKORU CF9300210702TD AMUDRILE VSLA PIGGERY NZAYIA  \nBILEAFE SACCO\\_\\| STELLA  \n73 AJIRAKU- MATURU REKELI CF6200210E14EL ANDELIZU SELF PIGGERY AJIRAKU  \nBILEAFE SACCO  \nHELP F/G VSLA \n63 \n500,000 Not selected through the PDMIS  \n500,000 Not selected Eran the PDMIS", "metadata": {"headings": [{"headings_0": {"content": "CONSTRUCTION", "page": 67, "level": 3}}, {"headings_1": {"content": "VISA/N3I339", "page": 66, "level": 1}}, [{"headings_0": {"content": "CONSTRUCTION", "page": 67, "level": 3}}, {"headings_1": {"content": "VISA/N3I339", "page": 66, "level": 1}}], [{"headings_0": {"content": "CONSTRUCTION", "page": 67, "level": 3}}, {"headings_1": {"content": "VISA/N3I339", "page": 66, "level": 1}}]], "page": 67, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "74 \u2014 AJIRAKU- ANGUYO J. CM86002101N4DK NZAYIA UNITED PIGGERY NZAYIA  \n500,000 Not selected through BILEAFE SACCO\\_\\| GIFT F/G VSLA  \nthe PDMIS  \n75 AJIRAKU- DRICIRU CF73002101XOPG NANDUGURU PIGGERY NZAYIA 500,000 Not selected through BILEAFE SACCO DEVUTA CULVERT  \nthe PDMIS CONSTRUCTION  \nVSLA  \n76 AJIRAKU- WIBARU CF5300210AQUXC NDREMAZI PIGGERY KPEMGBELE 500,000 Not selected through BILEAFE SACCO MARITA WOMEN GROUP  \nthe PDMIS  \nVSLA  \n77 AJIRAKU- DRIWARU JESCA CF800021076HVG URINGUA GREEN PIGGERY URINGUA  \n500,000 Not selected through BILEAFE SACCO F/G VSLA  \nthe PDMIS  \n78 AJIRAKU- ANGUZU CM90002107NNDP OBIZU F/G VSLA PIGGERY URINGUA 500,000 Not selected through BILEAFE SACCO\\_ RONALD  \nthe PDMIS  \n79 AJIRAKU- AVAKO PAMELA CF820021023TJE NDREMAZI PRODUCE ARIA  \n500,000 Not selected through BILEAFE SACCO WOMEN GROUP  \nthe PDMIS  \nVSLA  \n80 AJIRAKU- CANDIRU CF76002103440D NDREMAZI PIGGERY KPEGMBELE 500,000 Not selected through BILEAFE SACCO GRACE WOMEN GROUP  \nthe PDMIS  \nVSLA  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Au399Id N3I99 YNONTUN ALZXTOTZOOESWI OAVLIAO -NAWAILV 02T SInad a", "metadata": {"headings": [{"headings_0": {"content": "VISA/ANSDDId", "page": 73, "level": 1}}, {"headings_1": {"content": "PIGERRY/VSLA", "page": 72, "level": 1}}], "page": 73, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "VISA/AALINOd", "metadata": {"headings": [{"headings_0": {"content": "VISA/AALINOd", "page": 73, "level": 1}}, {"headings_1": {"content": "VISA/ANSDDId", "page": 73, "level": 1}}], "page": 73, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AMVTIIH ODDVS 34vI11g yBnoiy) peypejes JON 000\u2018009 JIONOAO AMLINOd OAVAV ATAPZOTZOOSEAI oan\u0131na -NMWAILV 69T SIWd eu\\} VISA/ANLINOd OJIVS 34vF11g y\u00dfno1yy Papsjes JoN 000\u2019009 FIONOAO AA.LINOd OAVAV 110ZD0TZ00\u20ac949 WNIdasS NUN -NVUICY SOT JYNLINDLLYOH  \nSIWCd 24) VOANO OD0VvS 34VI1I9 yBnosy\\} payajes J0N 000\u2019000\u00b0T  \nVIdaN AMLINOd VOV vasa (POXTOTZOO6ZWO ATYICGOD LSI -NAVAILV SIWGd 84\\} VISA/AALINOdI OIIVS 34VI11 yBno1y\\} paypajes 30N 000\u2018000'T VIAVZN Aa.L1NO OAVAV 589000TZ00Z9W9 SNNIT YWWOGNO -NAVALLV SInad a", "metadata": {"headings": [{"headings_0": {"content": "VISA/AALINOd", "page": 73, "level": 1}}, {"headings_1": {"content": "VISA/ANSDDId", "page": 73, "level": 1}}], "page": 73, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "VISA/ANLINO4", "metadata": {"headings": [{"headings_0": {"content": "VISA/ANLINO4", "page": 73, "level": 1}}, {"headings_1": {"content": "VISA/AALINOd", "page": 73, "level": 1}}], "page": 73, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OLIZDI O59vS 34va11a y\u00dfnoyJ papajas JON 000\u201900Z FIONOAO A8L\u0131NOd OAVAV ANADLOTZOOL6WO TuavWvad -NAVALLV JAN LINILLYOH  \nSIWGd 284\\} VOaNO OJIVS 3411 yBnoiyy payajas JON 000\u201900S  \nV4IYGN AN399Id VOV vay\u0131nna IEWZEOTZOOGZWD SNLSNE vOISV -NAVAILV FUNLLINDILLAOH  \nSInad ayl VOaNO OIIVS J4vF11g y6noiy) peyejas JON 000\u2018009  \nVATYCN JYNLINDLOH VOV yaad IVNDETOTZOOBEND GIAVG NYIZNI -NAVAILLV SIWCd eu)  \nAXLINOd  \nsnouod OddvSs 34vaTIg yBnoiyy paypeajes JON 000\u201900S WIAVZN AMSD9OId GSLINN WIAVZN AA49/0T2002649 OANZIEO -NAVALLV SInad au\\}  \nAMLINOGd  \nsn3a0a O99VvS 34vs1la yBnosyy papejes JoN 000'007 YNONTUN AN399Id GSLINN VIAVZN (S45q0Tz00z849 VWIN3S -NNVAILV Vv  \nSIWd 24)", "metadata": {"headings": [{"headings_0": {"content": "VISA/ANLINO4", "page": 73, "level": 1}}, {"headings_1": {"content": "VISA/AALINOd", "page": 73, "level": 1}}], "page": 73, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1SA/aAN.LINILOH", "metadata": {"headings": [{"headings_0": {"content": "1SA/aAN.LINILOH", "page": 73, "level": 1}}, {"headings_1": {"content": "VISA/ANLINO4", "page": 73, "level": 1}}], "page": 73, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "vn\u0131aas O99VS 34vI11g yBnoiy\\} payejas Jon 000\u201900S FIOXOAO JUNLIND.LOH NIVMOLIV H.IIOEOTZO00849 Nynannw -AIWUICV Vv  \nSIWd au\\} 1SA/3UNLINILOH OIIVS J4vI1Ig yBnosyy payajeas JoN 000\u2019009 FIONOAO FUNLINDLOH NAVMOLIV LOZSEOTZO00649 VTIALS OMIA -NAVAILV Vv  \nSIWCd 24)", "metadata": {"headings": [{"headings_0": {"content": "1SA/aAN.LINILOH", "page": 73, "level": 1}}, {"headings_1": {"content": "VISA/ANLINO4", "page": 73, "level": 1}}], "page": 73, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1SV/3ANLINILOH", "metadata": {"headings": [{"headings_0": {"content": "1SV/3ANLINILOH", "page": 73, "level": 1}}, {"headings_1": {"content": "1SA/aAN.LINILOH", "page": 73, "level": 1}}], "page": 73, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NVZNS O99VS 34vI118 yBnoy Papejas I0N 000\u2019009 FIONOAO FUNLINOLOH NIVMOTIV TENDEOTZOOS/II OALLYWV -NAWALLV \nAJIRAKU- AYIGARU CF620021022KHG INZIMILE PIGGERY PIGGERY KPEGMBELE 600,000 Not selected through BILEAFE SACCO\\_ MARIGENA  \nthe PDMIS  \nAJIRAKU- OGAVURU CF9700210YVIE OCODRI CHURCH POULTRY ALIOFE \n600,000 Not selected through BILEAFE SACCO JULLIET POULTRY GROUP \nthe PDMIS  \na  \n177 AJIRAKU- OCOKORU CF820021076AZA OCODRI CHURCH POULTRY ALIOFE  \n700,000 Not selected through BILEAFE SACCO NICHOLINA POULTRY GROUP  \nthe PDMIS  \n178 AJIRAKU- MASIKU TONNY CM9800210D03YF NAMADRA PIGGERY NDRIFA  \n600,000 Not selected through BILEAFE SACCO PIGGERY/VSLA the PDMIS 179 AJIRAKU- ADUKULE CM9800210C5HYH NAMADRA PIGGERY Ki 600,000 Not selected through BILEAFE SACCO BENON PIGGERY/VSLA  \nthe PDMIS  \n180 AJIRAKU- EYOTARU LEAH CF80002107PMVJ OBIZU PIGGERY URINGUA 700,000 Not selected through BILEAFE SACCO PIGGERY/VSLA the PDMIS 181 AJIRAKU- LEKURU JOYCE CF62002103QNSE OBIZU PIGGERY URINGUA 700,000 Not selected through BILEAFE SACCO PIGGERY/VSLA the PDMIS 182 AJIRAKU- CANDIRU JESCA CF7900210D7GYD NDREMAZI PIGGERY ARIA \n600,000 Not selected through BILEAFE SACCO PIGGERY the PDMIS 183 AJIRAKU- ATUMA CM82002108LRTK NDREMAZI HOTCULTURE OYOKOLE 800,000 Not selected through BILEAFE SACCO VALENTE HORTICULTURE \nthe PDMIS  \nAJIRAKU- BAKO DORISH CF96002103QPGE AMUDRILE PIGGERY NZAYIA 600,000 Not selected through BILEAFE SACCO PIGGERY/VSLA the PDMIS AJIRAKU- AMAGURU LEAH CF87002107H24E DRILEBA AGA POULTRY \\| NDRIFA  \n800,000 Not selected through BILEAFE SACCO ONDOA/VSLA the PDMIS AJIRAKU- OCOKORU Cf8300210cnwxc OKAPI RISING POULTRY ALIOFE 700,000 Not selected through BILEAFE SACCO HARRIET STARS \nthe PDMIS", "metadata": {"headings": [{"headings_0": {"content": "1SV/3ANLINILOH", "page": 73, "level": 1}}, {"headings_1": {"content": "1SA/aAN.LINILOH", "page": 73, "level": 1}}, [{"headings_0": {"content": "1SV/3ANLINILOH", "page": 73, "level": 1}}, {"headings_1": {"content": "1SA/aAN.LINILOH", "page": 73, "level": 1}}], [{"headings_0": {"content": "1SV/3ANLINILOH", "page": 73, "level": 1}}, {"headings_1": {"content": "1SA/aAN.LINILOH", "page": 73, "level": 1}}], [{"headings_0": {"content": "1SV/3ANLINILOH", "page": 73, "level": 1}}, {"headings_1": {"content": "1SA/aAN.LINILOH", "page": 73, "level": 1}}], [{"headings_0": {"content": "1SV/3ANLINILOH", "page": 73, "level": 1}}, {"headings_1": {"content": "1SA/aAN.LINILOH", "page": 73, "level": 1}}], [{"headings_0": {"content": "1SV/3ANLINILOH", "page": 73, "level": 1}}, {"headings_1": {"content": "1SA/aAN.LINILOH", "page": 73, "level": 1}}], [{"headings_0": {"content": "1SV/3ANLINILOH", "page": 73, "level": 1}}, {"headings_1": {"content": "1SA/aAN.LINILOH", "page": 73, "level": 1}}]], "page": 73, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "POULTRY/VSLA", "metadata": {"headings": [{"headings_0": {"content": "POULTRY/VSLA", "page": 74, "level": 1}}, {"headings_1": {"content": "1SV/3ANLINILOH", "page": 73, "level": 1}}], "page": 74, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AJIRAKU- ANGUPALE CM8200210C9GKH OKAPI RISING POULTRY ALIOFE \n700,000 Not selected through BILEAFE SACCO PETER STARS  \nthe PDMIS", "metadata": {"headings": [{"headings_0": {"content": "POULTRY/VSLA", "page": 74, "level": 1}}, {"headings_1": {"content": "1SV/3ANLINILOH", "page": 73, "level": 1}}, [{"headings_0": {"content": "POULTRY/VSLA", "page": 74, "level": 1}}, {"headings_1": {"content": "1SV/3ANLINILOH", "page": 73, "level": 1}}]], "page": 74, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "POULTRY/VSLA", "metadata": {"headings": [{"headings_0": {"content": "POULTRY/VSLA", "page": 74, "level": 1}}, {"headings_1": {"content": "POULTRY/VSLA", "page": 74, "level": 1}}], "page": 74, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "188 AJIRAKU- ORODRIYO CF9800210LODHA ALIOFE SPRING PIGGERY ALIOFE BILEAFE SACCO GLORIA WATER  \nPIGGERY/VSLA  \n189 AJIRAKU- ASINDURU CF9300210CNWQ6 ALIOFE SPRING PIGGERY ALIOFE BILEAFE SACCO ANNET WATER", "metadata": {"headings": [{"headings_0": {"content": "POULTRY/VSLA", "page": 74, "level": 1}}, {"headings_1": {"content": "POULTRY/VSLA", "page": 74, "level": 1}}], "page": 74, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PIGGERY/VSLA", "metadata": {"headings": [{"headings_0": {"content": "PIGGERY/VSLA", "page": 74, "level": 1}}, {"headings_1": {"content": "POULTRY/VSLA", "page": 74, "level": 1}}], "page": 74, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "700,000 Not selected through the PDMIS \n600,000 Not selected through the PDMIS \n190 AJIRAKU- DRICIRU  \nBILEAFE SACCO\\_ PAMELA PIGGERY/VSLA \nPIGGERY URINGUA 600,000 Not selected through the PDMIS  \nAJIRAKU- AJIDIRU CF75002101X7QE NDALE PIGGERY URINGUA 600,000 Not selected through BILEAFE SACCO SALOME PIGGERY/VSLA  \nthe PDMIS  \n192 AJIRAKU- ASIKU KIZITO CM9800210LY15J NANDUGURU PIGGERY KPEGMBELE 500,000 Not selected through BILEAFE SACCO CULVERT PIGGERY \nthe PDMIS \n70 \n193 AJIRAKU- ASARA JENEFER CF960021076GHL NANDUGURU PIGGERY NZAYIA BILEAFE SACCO CULVERT PIGGERY  \n194 AJIRAKU- AJIDIRU CF64002104JU9K NZAYIA UNITED HOTCULTURE NZAYIA BILEAFE SACCO\\_\\| VERONICA HORTICULTURE  \n195 AJIRAKU- LEKURU CF6700210346HL NZAYIA UNITED PIGGERY NZAYIA BILEAFE SACCO\\_\\| JUSPHINE HORTICULTURE", "metadata": {"headings": [{"headings_0": {"content": "PIGGERY/VSLA", "page": 74, "level": 1}}, {"headings_1": {"content": "POULTRY/VSLA", "page": 74, "level": 1}}, [{"headings_0": {"content": "PIGGERY/VSLA", "page": 74, "level": 1}}, {"headings_1": {"content": "POULTRY/VSLA", "page": 74, "level": 1}}], [{"headings_0": {"content": "PIGGERY/VSLA", "page": 74, "level": 1}}, {"headings_1": {"content": "POULTRY/VSLA", "page": 74, "level": 1}}], [{"headings_0": {"content": "PIGGERY/VSLA", "page": 74, "level": 1}}, {"headings_1": {"content": "POULTRY/VSLA", "page": 74, "level": 1}}], [{"headings_0": {"content": "PIGGERY/VSLA", "page": 74, "level": 1}}, {"headings_1": {"content": "POULTRY/VSLA", "page": 74, "level": 1}}], [{"headings_0": {"content": "PIGGERY/VSLA", "page": 74, "level": 1}}, {"headings_1": {"content": "POULTRY/VSLA", "page": 74, "level": 1}}], [{"headings_0": {"content": "PIGGERY/VSLA", "page": 74, "level": 1}}, {"headings_1": {"content": "POULTRY/VSLA", "page": 74, "level": 1}}]], "page": 74, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "voao ONTAVIU es ISIGNOVANVW JOLOLOTZO098WD GIAVG VWWOLO NAIIV-IVNO a dnoud  \nSIWd 24\\} convo SuaWav Id OD0VS yBnoiy\\} paypeajas on  \n7 VWIVMV SNIdI3aN SId HLNOA VIEWS 4zavoorzoors.n \\| ANVC NYNAVDO NAIIV-IVNO 6EZ SIWGd Ou) ANOAI SAIWAVJ ODDS yBnoiy) payejas jon T 000\u201800S  \nvoao SNI4IIN DId IId O0ZONAOTIV AYTY6OTZOOP94O VITVd NAIQV NAIIV-IVNO 8\u20acZ ANOWS SUH \\|  \nSInad al AXLINOd oD0vS yBbnoiy) payejas jon 000'009  \nvavww\u0131va INIAVaA d3IHS TAVWIIOLO FIWSZOTZZ002 NWVE NAIZNO NAIIV-IVNO ZEZ SInad a ANOUI SAIWAVI ODDS yBnoyJ papajas ION 000\u2018009  \nVAVWYAVN Mm DNIUVIA d3AHSs AYLINOd YWWNITA TSHPEOTZOObZ4D NISSVA VWNLVS NAIIV-IVNO 9\u20acZ ANOAI SUIWAVI  \nyBnowy SIWCd eu) 00'002 AXLINOd ODDS peypajes ON  \nvavwwWiva DNIUVIS d3IHS IAVW3I0LO AVLO80TZO0Z6WD TVW VWOLV NAIIV-IVNO SEZ dNOUD SYaWAVS  \nSIWdd eu) AYXLINOd WINaNaVIN ODDS yBno1y\\} payejas JON 000\u201800S  \nvoao SNIAVa8 d33Hs MIOIO-OTIV TIASOTESOF9II NAF1O NALV-IVNO \\#EZ ANOAI SAIWAVJ \nana paypa\\|es ON 000009 ocmyav VAVSSVD HLNOA Orta", "metadata": {"headings": [{"headings_0": {"content": "PIGGERY/VSLA", "page": 74, "level": 1}}, {"headings_1": {"content": "POULTRY/VSLA", "page": 74, "level": 1}}, [{"headings_0": {"content": "PIGGERY/VSLA", "page": 74, "level": 1}}, {"headings_1": {"content": "POULTRY/VSLA", "page": 74, "level": 1}}]], "page": 77, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SInad au) \\| NOLLONAOAd AS.LINOd  \nOD0VS  \n101 NYOLO NAIIV-IVNO \u20ac\u20acZ \\| unos dNOUD SUSWUVS  \nSIWCd au) DINGEEN Ad\u0131L\u0131NOd ODDS y6noiyy payajas JON 000\u2018000'T T omluav NaMIIH9 ocmuav  \nVIAODS 3IV\u00e4d NAIIV-IVNO ZEZ AdNOAI SUIWAVI  \nSIWd eu\\} AMLINOd oD0vS yBnoy) papejas 3ON 000\u2018008  \nNANnLIUVa ONIUVIU d33HS NAVMOTIV VvAIAFOTZOOBSND SFTAVHI OAIgV NAIIV-IVNO TEZ SIWCd eu\\}  \ndNOUD SYAWUVS V4INNVH OD9VS yBnoiy\\} payajas 3ON 000\u2018008  \nVOCO \\{ INIUYIU d33HS Sid AATIVA VAL DEMAGOTZOO6B:D \\| NAONIAV NAILV-IVNO O\u20acZ SIWd 28u\\}  \nANOAI SAIWAVI VOILLV OD0VvS yBnosy\\} payajes ON 000'00S  \nINJAWIS SNId33M IId DId AMd INJAWIS ANIAZOTZZ0E94I NALLVZI NALIV-IVNO 627 SInad au\\}  \nNOLLDNAOAd dNOYS SAIMONI  \nATIOW ODDS yBnoyy papsjes JON 000\u201900S IN3AWIS SNvaa 28 VIAWIVZN MADIPOTZOOSE.D \\| NAONOIO NAIIV-IVNO 82Z SIWdd ou)  \nANOAI SAIWAVI oavzVi ODDS yBnoiy) paype\\|as JON 000\u2018009 \nvodo ONTYvay daaHs 91d ID0NV HHIAEOTZOOOSNI J1IZvaa NALIV-IVNO 222 7", "metadata": {"headings": [{"headings_0": {"content": "PIGGERY/VSLA", "page": 74, "level": 1}}, {"headings_1": {"content": "POULTRY/VSLA", "page": 74, "level": 1}}, [{"headings_0": {"content": "PIGGERY/VSLA", "page": 74, "level": 1}}, {"headings_1": {"content": "POULTRY/VSLA", "page": 74, "level": 1}}]], "page": 77, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "bl", "metadata": {"headings": 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yBno1y\\} paypajes ION 000\u201900S  \nAN3991d ARIF99Id VNYINO HIVIEOTZOOZZAD AUUVW NYIZNO nta1-vIv SIWd 94\\} \\| \\| ODIVS yBnoyy pepeles JON 000\u20190Sr  \nAYXADSId AYADSId VNAINO VAC(GOTZO00bZ49 NVZNS NAIZNO NC3T-VI1V SIWd 94\\} \\| SDAOL ODDVS yBnouy\\} peype\\|es J0N 000\u2019009  \nAd39DId Ad39Dld VMIINO VAI6AOTZOOVZSD NANANISV NLI3T-VIIV sInad 94\\} ODIVS yBnoiy\\} paype\\|es ION 000\u201800Z  \nAYdDSId AYADOId VNAINO ANADSOT 006949 SADAOC OMLL NCaT-VWIIV SIWd au\\}  \nXIV ODDVS yBnosyy paype\\|es ON 000\u2018028  \nAYADSId AYADOId VNAINO INISTOTZOOEIWD AYONVWISA NLIT-VTIV SInAd au\\}  \nSINdV ODDVS yBnouyy peype\\|es ON 000'00S  \nAYADSId AUI99Id VNYINO INZOSOTZO06/JI NavMIad NLI3T1-VIIV SIWd 94\\} ODIVS ybnosy\\} peypejes ION 000'00S  \nDr EBBIR] Ad39DId VNAINO APLLAOTZOOOSFI VWTVd NANYLLV NL3T-VTIV", "metadata": {"headings": [{"headings_0": {"content": "v8", "page": 88, "level": 1}}, {"headings_1": {"content": "| 700,000 Not selected through", "page": 87, "level": 3}}], "page": 88, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 400,000 Not selected through", "metadata": {"headings": [{"headings_0": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}, {"headings_1": {"content": "v8", "page": 88, "level": 1}}], "page": 90, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO WILLIAM HORTICULTURE the PDMIS \nALIA-LEJU ALEZO CF93002109J6NF NGALABIA YOUTH HORTICULTURE \n400,000 Not selected through SACCO ORITENISIA HORTICULTURE the PDMIS \nALIA-LEJU ANZERU CF68002108XUGG OKPOYO ELDERS PIGGERY \n800,000 Not selected through SACCO ASUNITA PIGGERY the PDMIS \nALIA-LEJU ANDIRU ANZILA CF6000210D9AFG OKPOYO ELDERS PIGGERY \n600,000 Not selected through SACCO PIGGERY the PDMIS \\| 458 ALIA-LEJU TABAN CHARLES \\| CM620021056YKF \\| OKPOYO ELDERS PIGGERY \\|  \n800,000 Not selected through SACCO PIGGERY the PDMIS 459 ALIA-LEJU AGASIRU MARY \\| CF72002104DW3G \\| OKPOYO ELDERS PIGGERY \\|  \n600,000 Not selected through SACCO PIGGERY the PDMIS \n86", "metadata": {"headings": [{"headings_0": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}, {"headings_1": {"content": "v8", "page": 88, "level": 1}}, [{"headings_0": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}, {"headings_1": {"content": "v8", "page": 88, "level": 1}}], [{"headings_0": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}, {"headings_1": {"content": "v8", "page": 88, "level": 1}}], [{"headings_0": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}, {"headings_1": {"content": "v8", "page": 88, "level": 1}}], [{"headings_0": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}, {"headings_1": {"content": "v8", "page": 88, "level": 1}}], [{"headings_0": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}, {"headings_1": {"content": "v8", "page": 88, "level": 1}}], [{"headings_0": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}, {"headings_1": {"content": "v8", "page": 88, "level": 1}}], [{"headings_0": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}, {"headings_1": {"content": "v8", "page": 88, "level": 1}}]], "page": 90, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "460 ALIA-LEJU ALICA SIMON CM5700210CH5UC (ae ELDERS PIGGERY  \need b= selected through SACCO PIGGERY the PDMIS 461 ALIA-LEJU ATAMA DAVID CM5200210DEI2F OKPOYO ELDERS PIGGERY  \n600,000 Not selected through SACCO PIGGERY the PDMIS 462 ALIA-LEJU ODRAJORU CF64002108Q2GK OKPOYO ELDERS PIGGERY  \n600,000 Not selected through SACCO ROSE PIGGERY the PDMIS 463 ALIA-LEJU NALINDU CM68002210DFDXL Be ELDERS PIGGERY  \n1,000,000 Not selected through SACCO PATRICK PIGGERY the PDMIS 464 ALIA-LEJU TOKORU CF6000210DFLCE OKPOYO ELDERS PIGGERY  \n700,000 Not selected through SACCO MARITA PIGGERY the PDMIS 465 ALIA-LEJU ASUTIRU CF65002108XP7H OKPOYO ELDERS PIGGERY  \n700,000 Not selected through SACCO JOSEPHINE PIGGERY \\_\\_\\| the PDMIS = Fi ADAKURU CF85002105AQHL OKPOYO ELDERS PIGGERY  \n700,000 Not selected through SACCO LILLIAN PIGGERY the PDMIS \\| 467 ALIA-LEJU ALIDIPI MOSES CM910021061YEA OKPOYO ELDERS PIGGERY  \n1,000,000 Not selected through SACCO PIGGERY the PDMIS ee ALIA-LEJU ANZERU CF54002105GQ4H OKPOYO ELDERS PIGGERY  \n700,000 Not selected through SACCO SUZANA PIGGERY the PDMIS 469 ALIA-LEJU DRAMANI JAMES CM8800210D9DNE ANGALABIA HORTICULTURE  \n700,000 Not selected through SACCO YOUTH the PDMIS HOTICULTURE  \n470 ALIA-LEJU MUNDURU CF83002108A43H ANGALABIA HORTICULTURE  \n700,000 Not selected through SACCO VASTA YOUTH the PDMIS HOTICULTURE \na  \n471 ALIA-LEJU ONZIMA CM8600210D9AFF ANGALABIA HORTICULTURE  \n700,000 Not selected through SACCO BENARD YOUTH the PDMIS", "metadata": {"headings": [{"headings_0": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}, {"headings_1": {"content": "v8", "page": 88, "level": 1}}, [{"headings_0": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}, {"headings_1": {"content": "v8", "page": 88, "level": 1}}]], "page": 91, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HOTICULTURE", "metadata": {"headings": [{"headings_0": {"content": "HOTICULTURE", "page": 91, "level": 3}}, {"headings_1": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}], "page": 91, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "472 ALIA-LEJU ALITEMA TOM CM0100210FHO7L ANGALABIA HORTICULTURE  \n1,000,000 Not selected through SACCO YOUTH the PDMIS HOTICULTURE  \n473 ALIA-LEJU AYIKORU CF90002109CUHE ANGALABIA HORTICULTURE  \n700,000 Not selected through SACCO NANCY YOUTH the PDMIS HOTICULTURE  \n474 ALIA-LEJU ASIANZU CM9200210DCOHD ANGALABIA HORTICULTURE  \n800,000 Not selected through SACCO BENARD YOUTH the PDMIS HOTICULTURE  \n\u201d ALIA-LEJU ABIMA SAMUEL CM730021089ZXD ANGALABIA HORTICULTURE 5  \n700,000 Not selected through SACCO YOUTH the PDMIS HOTICULTURE \n87 \n88 \nANOAI  \nSIWGd 24\\} FANLINDLLAOH AAVHITA OD9DVS yBnoiy\\} pepajas JON 000'004  \nFANLINDLLAOH NAVCA JEOZSOTZOOTEND VWVZA Nfa1-VIIV dnOuD  \nSIWGd 34\\} FANLINDLLAOH WLVN ODDVS y6noiy\\} pepajes jon 000\u2018004  \nFANLINDLLAOH NAVCA DIGAZLOTCOO69WD IZNOTUANV NLIT-VIIV dNOuS  \nSIndad 94\\} AYNLINDLLYOH OIZOYANV ODIVS yBnosy\\} paye\\|es ON 000004  \nJUNLINDLLAOH NAVA VITOVOTCOObZWD SIVWLL NLIT-VIIV INOUD  \nSInAd au\\} FANLINILLAOH AUVN33 ODIVS y\u00dfnoyy peyejes ON 000'00Z", "metadata": {"headings": [{"headings_0": {"content": "HOTICULTURE", "page": 91, "level": 3}}, {"headings_1": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}, [{"headings_0": {"content": "HOTICULTURE", "page": 91, "level": 3}}, {"headings_1": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}], [{"headings_0": {"content": "HOTICULTURE", "page": 91, "level": 3}}, {"headings_1": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}], [{"headings_0": {"content": "HOTICULTURE", "page": 91, "level": 3}}, {"headings_1": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}]], "page": 91, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "FANLINDLLAOH NAVA AALOTOTZOOSEND VNaaNV NLI1-VIIV ANOADI  \nSIWd 94\\} FYNLINDLLYOH VNIW3134 yBnoi4yy peypejes JON 000\u201800Z  \nFAN.LINDILLAOH NnAVIS ANZASOTZOOEL/ID NAIQILV  \nANOAI  \nSInad 34\\} FANLINDLLAOH ODIVS y6noiy\\} pepejes JoN 000\u2019000\u2019T  \nFANLINDLLAOH NAVA JATLBOTCOOT6AD VOSOS NUIGOLO NLIT-VIIV dNOuD  \nSIWd 94\\} FANLINILLAOH ODIVS yBnosy\\} peype\\|es J0N 000\u2019099  \nFANLINILLAOH NAVI IJAANNAOTZOOSEHD VTIILS NWOSIN NCAI-VIIV C8r dnOud  \nSInAd 94\\} FYNLINDLLYOH dOVveD OD3DVS ybnosy\\} payejes 30N 000\u201900S  \nFAN.LINDLLAOH NAVA IMXL60TZ00P8JI NAIaNVD NCAT-VIV T8r dnOudD  \nSIINGd 24\\} AYNLINDLLYOH LAYDVW ODIVS yBnoiy\\} peye\\|es ION 000\u201800S  \nFAN.LINILLAOH \\| DAAHVOTCOOT6AD NAONXOIO NL3T1-VIIV dnowdS  \nSIWd 94\\} FANLINDILLAOH VNLLVAVWN OQD9VS yBnosy\\} pepeles ON 00000S  \nAYNLINOLLYOH NAVA MANISOTCO0S9SD NAaLLVZ3 NCSI-VI \\| 62b ANOAD  \nSInAd 94\\} FANLLINILLAOH VNIN3 134 ODIVS y6noiyy peye\\|as JoN 000\u201900S  \nFAN LINILLAOH NAV(A \u2018ISH(GOT 2000949 \u201c\\| NAaLLVIV NL31-VI1IV IANOUI  \nSIWd 24\\} AYNLINILLYOH VWAINOW OD3DVS yBnoiyy peypeajas ON 000\u2018000'T  \nFYNLINDLLYOH NAVA DDEEOTLZOE84D OXNONV NC4a1-VIIV AYNLTNDLLOH  \nSIWd 94\\} HLNOA SANLLSTAHD ODIVS yBnoiy\\} peye\\|es JoN 000\u2019008  \nFAN.LINILLAOH VIEVIVONV AOS9COTCOOE6AD OXIAWY NLI1-VIIV", "metadata": {"headings": [{"headings_0": {"content": "HOTICULTURE", "page": 91, "level": 3}}, {"headings_1": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}], "page": 92, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "489 ALIA-LEJU ANDRESIRU CF580021044ZEA EJAVU HORTICULTURE  \n700,000 Not selected through SACCO TEREZINA HORTICULTURE the PDMIS GROUP  \nALIA-LEJU ADRAMA PAULO CM75002108XVHF EJAVU HORTICULTURE  \n700,000 Not selected through SACCO APPOLONIO HORTICULTURE the PDMIS GROUP  \nALIA-LEJU CHANDIRU CF59002105YYKG EJAVU HORTICULTURE  \n700,000 Not selected through SACCO BETTY HORTICULTURE the PDMIS GROUP  \nALIA-LEJU OCIMA ROBERT CM980021041EGL EJAVU HORTICULTURE  \n700,000 Not selected through SACCO HORTICULTURE the PDMIS GROUP  \nALIA-LEJU ANGUPARU CF67002105GP8G EJAVU HORTICULTURE  \n700,000 Not selected through SACCO JOVINA HORTICULTURE the PDMIS GROUP  \nALIA-LEJU DRALERU CF80002102UG7E NAMBILI EKEA \\| PIGGERY  \n600,000 Not selected through SACCO PHOSTINE PIGGERY the PDMIS ALIA-LEJU LEMAKU PAUL CM98002107VFUL NAMBILI EKEA PIGGERY  \n430,000 Not selected through SACCO PIGGERY the PDMIS ALIA-LEJU AZIYO FRANCIS CM95002109G47G NAMBILL EKEA PIGGERY  \n820,000 Not selected through SACCO PIGGERY the PDMIS ALIA-LEJU BAKOLE ALBERT CM9800210DE31) NAMBILI EKEA = Ff = Not selected through SACCO PIGGERY the PDMIS ALIA-LEJU OBINI GERALD CM9400210AUV8C NAMBILI EKEA PIGGERY  \n730,000 Not selected through SACCO PIGGERY the PDMIS ALIA-LEJU ALITI HILLARY CM97002105GM6D NAMBILI EKEA PIGGERY  \n570,000 Not selected through SACCO PIGGERY the PDMIS ALIA-LEJU ASIMA GEOFREY CM8900210KKORJ NAMBILI EKEA PIGGERY  \n500,000 Not selected through SACCO PIGGERY the PDMIS ALIA-LEJU DRANMANI JOEL CM95002106DWZK NAMBILI YOUTH PIGGERY \\|  \n\\| 500,000 Not selected through SACCO PIGGERY the PDMIS ALIA-LEJU EJOYI MONDAY CM97002108XTHK NAMBILI YOUTH PIGGERY  \n800,000 Not selected through SACCO PIGGERY the PDMIS ALIA-LEJU ANGUPALE K CM75002108XRMG NAMBILI YOUTH PIGGERY  \n800,000 Not selected through SACCO OCOONI PIGGERY the PDMIS ALIA-LEJU ATIM SUZAN CF9600510HYDG NAMBILI YOUTH PIGGERY  \n650,000 Not selected through SACCO PIGGERY the PDMIS u Pia OLEKU STEPHEN CM5800210D5G7EH NAMBILI YOUTH PIGGERY  \n650,000 Not selected through SACCO PIGGERY the PDMIS \n89 \n06", "metadata": {"headings": [{"headings_0": {"content": "HOTICULTURE", "page": 91, "level": 3}}, {"headings_1": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}, [{"headings_0": {"content": "HOTICULTURE", "page": 91, "level": 3}}, {"headings_1": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}], [{"headings_0": {"content": "HOTICULTURE", "page": 91, "level": 3}}, {"headings_1": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}]], "page": 93, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dnowd  \nSIWGd 24\\} SYAIWAV-I AUF99Id OJIVvS papejes JON  \nAX399Id JIIaWVIaOy VSX600TZ00bZ49 JNVC NYNGNNW NLIT-NAFULO dnouD  \nSIWd Ou\\} SAIWAVI AUII9Id OD0VvS papejes JON  \nAMADDId FIIAWVIEON HV8IJaorTzootanD SNLSNL vwaa3 NLIT-NAIULO dNOWI  \nSIWd 24)  \nSYAWUVS AYSDOId 391 Lv38 OD0VS payajes ON  \nARIIIId FIIaWVIEOy HISPIOTZOOTS4I Nnaunso NLIT-NAIALO dnowd  \nSIndd ay\\}  \nSYUIWAV-I AUF99Id VLVINIa OD0VS papejes ON  \nAR3991d JI3aWVIaOy IZOHVOTZ009849 nanyvav NCI1-NATU.LO dnowd  \nSIWAd 24\\} FYNLINOLLYOH AgJ9-4009 OIIVS papejes JON  \nJANLINILLAOH nAvea 4AL8(90TZ0096W9 OAVAV na1-vriv SIWGd 24\\} FJANLINILLAOH UIHAOLSIUHI OD0VS papejes JON  \nFYNLINOLLYOH HLNOA VIEVIVON TANXBOTZOOBEND J13LvaQ NnGT-vIiv SInad a\\} AWAD Id \\| OD9VS papsjes JON  \nAYADDId Vays TIGWVN MANH90TZ009640 Ava nuasnv n1-viov SInad 34\\} AR399Id OTIZNWITAV \\| OD9VS peyajes JON  \nAN399Id VANS TIIaWVN IIMLIOTZOO/ZEND INVWIAV n1-viv SIWd 2u\\} Ad399Id IN3INIA \\| OJIVS P3P3135 JON  \nAMADDId VAS TIIaWVN SAHFAOTZOOIENI NAYNDNV nt-vroiv SIndd ay\u0131 Aa399Id 131999 ODDVS pepejes ION  \nAYAD9Id Vays TIISWVN SSIEKOTZOOBZWI OLISNE WVLO NnE1-vIiv SIWdd 24\\} ANID Id INOOIO ODDVS papejes JON  \nAYSD9DId Vays TIIIWVN DONMZOTZOO6ZWD GIAVG OaIMV NET-VTIV SIndd au\\} AU399Id OdIT1IHd ODDVS papejes JON \nAYADDId Vays TIISWVN IUOXSOTZOOFIWD ONVSIIV VWILV NEIT-VTIV SIWAd 24\\} AYADDId OD0VS papsjes ON  \nAd3991d v393 TIIIWVN I13I90T20098-9 Ee\\\\.aKe).\\\\.:\\| NnaT-vniv SIndd au\\} AYADDId ANOHLNV OD0VS papsjes JON  \nAYADDId VANS TIIGWvN SIIEAOTZOOZEWI FIWdNONV NnaT-vmv SInad 34\\} AR3991d ILVASVW oJIvS P3P3]35 JON  \nAN399Id Va NIgwvn DSANZOTLL06949 nunyad n@-viiv SIWCd 2u\\} ANDO Id UYSLSMIHd OODVS papeajes JON  \nAYAD9Id Vays TIIIWVN (W4bbOTZ00L249 nan\u0131v NnaN-vriV SIWGd 2u\\} ANS 9Id OD0VS papsjes JON  \nAN3991d v3 TIISWVN HNNX80TZ00ZIWD MIUGNY NALLV Nta1-viiv", "metadata": {"headings": [{"headings_0": {"content": "HOTICULTURE", "page": 91, "level": 3}}, {"headings_1": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}, [{"headings_0": {"content": "HOTICULTURE", "page": 91, "level": 3}}, {"headings_1": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}]], "page": 94, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OTREVU-LEJU OJABO SAMUEL CM6200210DC8AH ROBIAMBELE PIGGERY  \n1,000,000 Not selected through SACCO PIGGERY FARMERS the PDMIS GROUP  \nOTREVU-LEJU ONDOMA 62002106DUUK ROBIAMBELE PIGGERY  \n500,000 Not selected through SACCO CYPRIAN PIGGERY FARMERS the PDMIS GROUP  \nOTREVU-LEJU ARINDU CM6900210E8QYD ROBIAMBELE PIGGERY  \n500,000 Not selected through SACCO GEORGE PIGGERY FARMERS  \nthe PDMIS  \nGROUP  \n526 OTREVU-LEJU MATURU JANE CF7200210AZ3EE ROBIAMBELE PIGGERY  \n500,000 Not selected through SACCO PIGGERY FARMERS the PDMIS GROUP  \n527 OTREVU-LEJU BUNI STEPHEN CM860021043GF ROBIAMBELE PIGGERY  \n500,000 Not selected through SACCO PIGGERY FARMERS the PDMIS GROUP  \n528 OTREVU-LEJU BUTELE CM81002105GGRG ROBIAMBELE PIGGERY  \n500,000 Not selected through SACCO STEPHEN PIGGERY FARMERS  \nthe PDMIS  \nWADRI  \nGROUP  \n529 OTREVU-LEJU BAYO JAMES M7600210DC5XL OKPOCAKU YOUTH PIGGERY  \n1,000,000 Not selected through SACCO PIGGERY GROUP the PDMIS OTREVU-LEJU OLEMA BEN CM84002102JQXA OKPOCAKU YOUTH \\| PIGGERY  \n1,000,000 Not selected through SACCO PIGGERY GROUP the PDMIS OTREVU-LEJU AYINIRU ELENA CF590021070R6D OKPOCAKU YOUTH \\| PIGGERY  \n1,000,000 Not selected through SACCO PIGGERY GROUP the PDMIS OTREVU-LEJU AGASIRU CF980071014UJJ OKPOCAKU YOUTH \\| PIGGERY  \nSACCO STELLA PIGGERY GROUP  \nOTREVU-LEJU ALIRU AGNES CF87002106DXTA OKPOCAKU YOUTH PIGGERY \n1,000,000 Not selected through the PDMIS", "metadata": {"headings": [{"headings_0": {"content": "HOTICULTURE", "page": 91, "level": 3}}, {"headings_1": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}, [{"headings_0": {"content": "HOTICULTURE", "page": 91, "level": 3}}, {"headings_1": {"content": "| 400,000 Not selected through", "page": 90, "level": 3}}]], "page": 95, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 95, "level": 1}}, {"headings_1": {"content": "HOTICULTURE", "page": 91, "level": 3}}], "page": 95, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO PIGGERY GROUP the PDMIS 534 OTREVU-LEJU OCOKORU CF97002105J4WF en YOUTH PIGGERY  \nSACCO CHRISTINE PIGGERY GROUP \n1,000,000 Not selected through the PDMIS  \n535 OTREVU-LEJU ACEMA PATRICK CM7200210C8TRF \\| OKPOCAKU YOUTH PIGGERY  \n500,000 \\| Not selected through SACCO PIGGERY GROUP the PDMIS 536 OTREVU-LEJU ANDRUMA CM6900210DC9CL ALIOWAZO PIGGERY  \nSACCO GABRIEL ELDERS PIGGERY  \nGROUP \n1,000,000 Not selected through the PDMIS \n\u201d 537 Saco OTREVU-LEJU BUJOLE CM96002100DCEH ALIOWAZO PIGGERY  \n500,000 Not selected through ANICETO ELDERS PIGGERY the PDMIS GROUP \n91 \n538 OTREVU-LEJU AMADILE BEN CM5900210DC6WD ALIOWAZO PIGGERY SACCO CIRIAKO ELDERS PIGGERY GROUP  \n539 OTREVU-LEJU ONZIRU KEREN CF96002100DCEH ALIOWAZO PIGGERY \n1,000,000 Not selected through the PDMIS", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 95, "level": 1}}, {"headings_1": {"content": "HOTICULTURE", "page": 91, "level": 3}}, [{"headings_0": {"content": "1,000,000", "page": 95, "level": 1}}, {"headings_1": {"content": "HOTICULTURE", "page": 91, "level": 3}}], [{"headings_0": {"content": "1,000,000", "page": 95, "level": 1}}, {"headings_1": {"content": "HOTICULTURE", "page": 91, "level": 3}}], [{"headings_0": {"content": "1,000,000", "page": 95, "level": 1}}, {"headings_1": {"content": "HOTICULTURE", "page": 91, "level": 3}}], [{"headings_0": {"content": "1,000,000", "page": 95, "level": 1}}, {"headings_1": {"content": "HOTICULTURE", "page": 91, "level": 3}}], [{"headings_0": {"content": "1,000,000", "page": 95, "level": 1}}, {"headings_1": {"content": "HOTICULTURE", "page": 91, "level": 3}}], [{"headings_0": {"content": "1,000,000", "page": 95, "level": 1}}, {"headings_1": {"content": "HOTICULTURE", "page": 91, "level": 3}}]], "page": 95, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "500,000 Not selected through SACCO ELDERS PIGGERY the PDMIS GROUP  \n540 OTREVU-LEJU ALIORU JILDA CF890021037EGK ALIOWAZO PIGGERY  \n500,000 Not selected through SACCO ELDERS PIGGERY the PDMIS GROUP  \n541 OTREVU-LEJU DRIWARU CF87002105VIIL ALIOWAZO PIGGERY  \n500,000 Not selected through SACCO LILLIAN ELDERS PIGGERY  \nthe PDMIS  \nGROUP  \n542 OTREVU-LEJU DRAZILE PETER CM7900210942TJ ALIOWAZO PIGGERY  \n500,000 Not selected through SACCO ELDERS PIGGERY the PDMIS GROUP  \n543 OTREVU-LEJU APOSENGA CM8200210C73GL ALIOWAZO PIGGERY  \n500,000 Not selected through SACCO STEPHEN ELDERS PIGGERY  \nthe PDMIS  \nGROUP  \n544 OTREVU-LEJU AVAKO JESCA CF72002103FTED ALIODROZO PIGGERY  \n500,000 Not selected through SACCO PIGGERY GROUP the PDMIS 545 OTREVU-LEJU MUNDURU CF810021077NTI ALIODROZO PIGGERY  \n500,000 Not selected through SACCO GRACE PIGGERY GROUP  \nOTREVU-LEJU ABASI CM62002106DWEK ALIODROZO PIGGERY  \nSACCO JUACKINO PIGGERY GROUP  \nOTREVU-LEJU ALURU RINA CF660021045ZY] ALIODROZO PIGGERY", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 95, "level": 1}}, {"headings_1": {"content": "HOTICULTURE", "page": 91, "level": 3}}], "page": 96, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the PDMIS  \n1,000,000 Not selected through the PDMIS  \n500,000 Not selected through SACCO PIGGERY GROUP the PDMIS OTREVU-LEJU AFAKORU MARY CF80002109JZ2E ALIODROZO PIGGERY  \n500,000 Not selected through SACCO PIGGERY the PDMIS OTREVU-LEJU LEKURU FOSKA CF7500215GDGH ALIO-DROZO HORTICULTURE  \n500,000 Not selected through SACCO HORTICULTURE the PDMIS OTREVU-LEJU ONZIMA DAVID CM7600210DE2JF ALIO-DROZO HORTICULTURE  \n500,000 Not selected through SACCO HORTICULTURE the PDMIS OTREVU-LEJU ATIBUNI CM78002105GK5K ALIO-DROZO HORTICULTURE  \n500,000 Not selected through SACCO SEREFINO HORTICULTURE the PDMIS OTREVU-LEJU EZALEA SIMON CM82002105G48D ALIO-DROZO PIGGERY  \n1,000,000 Not selected through SACCO PIGGERY the PDMIS = OTREVU-LEJU FAIDAKO JAMES CM9600210333TF ALIO-DROZO [BE  \n500,000 Not selected through SACCO PIGGERY the PDMIS 554 OTREVU-LEJU ADAKU FILBERT CM93002105APMC ALIO-DROZO \\| PHSGERY  \n1,000,000 Not selected through SACCO PIGGERY the PDMIS \n92", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 95, "level": 1}}, {"headings_1": {"content": "HOTICULTURE", "page": 91, "level": 3}}, [{"headings_0": {"content": "1,000,000", "page": 95, "level": 1}}, {"headings_1": {"content": "HOTICULTURE", "page": 91, "level": 3}}]], "page": 96, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "555 OTREVU-LEJU GUVULE CM770210DDZW ALIO-DROZO PIGGERY \\|  \n500,000 Not selected Serer SACCO AUGUSTINE PIGGERY the PDMIS 556 OTREVU-LEJU DRAJIRU JOYCE CF61002105CNOC ALIO-DROZO PIGGERY  \n1,000,000 Not selected \\| SACCO PIGGERY the PDMIS 557 OTREVU-LEJU BAEMBI CM89002106CDXA ALIO-DROZO PIGGERY  \n500,000 Not selected through SACCO EDWARD PIGGERY the PDMIS 558 OTREVU-LEJU ATAKO JOYCE CF8700210AO1PL ALIONANA PIGGERY  \n400,000 Not selected through SACCO PIGGERY the PDMIS 559 OTREVU-LEJU JOMA SEVERINO CM80002105CD ALIONANA PIGGERY \\|  \n600,000 Not selected Bra \\| SACCO BIAJO PIGGERY the PDMIS 560 Ber AMANIYO JESKA CF9200210ZZZJ ALIONANA PIGGERY  \n400,000 Not selected through SACCO PIGGERY the PDMIS je oo ALERU ASUMITA CF840021083ESH ALIONANA PIGGERY  \n400,000 Not selected through SACCO PIGGERY the PDMIS 562 OTREVU-LEJU DRICIRU CF78002105ARPH ALIONANA PIGGERY  \n500,000 Not selected through SACCO SEBINA PIGGERY \\| the PDMIS 563 OTREVU-LEJU ABISIMUATI CM790021043KDG ALIONANA PIGGERY  \n50000 Na selected through SACCO GAITEN PIGGERY the PDMIS 564 OTREVU-LEJU DRAKURU CF87002109ZZ7G ALIONANA PIGGERY  \n400,000 Not selected through SACCO TEREZENA PIGGERY the PDMIS 565 OTREVU-LEJU MUNDURU CF0100210LZEGD ALIONANA PIGGERY  \n400,000 Not selected through SACCO MILKA PIGGERY T the PDMIS 566 OTREVU-LEJU ACEMA ARTINE CM97002105G62K ALIONANA PIGGERY  \n500,000 Not selected through SACCO PIGGERY the PDMIS 567 OTREVU-LEJU ATIBUNI CM9800210CU1UJ ALIONANA PIGGERY  \n500,000 Not selected through \\| SACCO RICHARD PIGGERY the PDMIS 568 OTREVU-LEJU AMATI CEASER CM93002109ZZRL INIA CENTRAL PIGGERY  \n500,000 Not selected through SACCO PRODUCE the PDMIS 569 OTREVU-LEJU ABIKO FILISTA CF76002106CELF INIA CENTRAL PIGGERY  \n500,000 Not selected through SACCO PRODUCE the PDMIS 570 OTREVU-LEJU YIKI FEDINAND CM95002109DAYC INIA CENTRAL HORTICULTURE  \n500,000 Not selected through SACCO PRODUCE the PDMIS 571 OTREVU-LEJU ONZIMA CM72002105YZME INIA CENTRAL HORTICULTURE  \n700,000 Not selected through SACCO STEPHEN PRODUCE the PDMIS 572 OTREVU-LEJU ANGUKORU CF9200210CATKD INIA CENTRAL HORTICULTURE  \n1,000,000 Not selected through SACCO AGNES PRODUCE the PDMIS 573 OTREVU-LEJU NAKURU JESKA CF910012105GKAF INIA CENTRAL PIGGERY  \n1,000,000 Not selected through SACCO PRODUCE the PDMIS 574 OTREVU-LEJU \\| EYARU LOY CF94002109ZZWA INIA CENTRAL PIGGERY  \n500,000 Not selected through SACCO PRODUCE the PDMIS \n93", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 95, "level": 1}}, {"headings_1": {"content": "HOTICULTURE", "page": 91, "level": 3}}, [{"headings_0": {"content": "1,000,000", "page": 95, "level": 1}}, {"headings_1": {"content": "HOTICULTURE", "page": 91, "level": 3}}]], "page": 97, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "v6", "metadata": {"headings": [{"headings_0": {"content": "v6", "page": 98, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 95, "level": 1}}], "page": 98, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ANOAD  \nSIWd 94\\} AaI99Id SAIA13 OQDIDVS yBnosy\\} payajas JON 000\u201800S \nAYXADOId OZVMOTIV NOONIOTZOOSEND ATVNOA NY34V NC31-NAAYLO ANOAD  \nSIndd au\\} \nAXADOId SA3A13 VIINVA ODIVS ybnoi4y\\} peyea\\|as JON 000\u201800S  \nAaU39Dld OZVMOTIV ANODSOTCO00b949 NUYIGNVD NCAI-NAAYLO dnOuS  \nSIWd 294\\} Aa39Dld SAIA13 OD9VS y6bnoiyy papejes 3ON 000\u201900S  \nAaI99Id OZVMOTIV FALEBOTZOOTWD ANIHdOUY INVYG NLII-NAFALO dNOuD  \nSIWd 94\\} AU399Id SAIa13 QDDVS yBno1yy paypejas JON 000\u201800S  \nAd39Dld OZVMOTIV 1ARBMAOTZOOZZAD VLIC OAICV NC31-NAAYLO INOAD  \nSInAd 94\\} Aa399ld SAIQ13 OTIIZvd y\u00dfno1y\\} Papajas JON 000\u2018000'T \nSInAd au\\}  \nuBnoyy peye\\|es ION 000'00S", "metadata": {"headings": [{"headings_0": {"content": "v6", "page": 98, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 95, "level": 1}}, [{"headings_0": {"content": "v6", "page": 98, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 95, "level": 1}}], [{"headings_0": {"content": "v6", "page": 98, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 95, "level": 1}}], [{"headings_0": {"content": "v6", "page": 98, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 95, "level": 1}}]], "page": 98, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AYADOId OZVMOTIV ALSGDOTZOOLIWD TYQVWVuG NEFT-NAFALO \\#85 ANOAD  \nAXADSId SAIQ13 SN3A074 ODIVS AaJ99ld OZVMOTIV anzsZc000Z49 Nunavsa NLIT-NAFALO INOWD  \nSIndad 94\\} AU399Id SAIQA13 ODIVS yBnosy\\} peyeles ON 000\u201900S  \nAAD Id OZVMOTIV IZIDSOTZOOPZWD TANWVS NAIZV NC31-NAAALO ANOUD  \nSIWd 94\\}  \nAYADDId SA3Q13 S3NDV ODIVS yBnoiyy paye\\|as JON 000'00S  \nAYNADDId OZVMOTIV AYXZOTZZ00949 NUYLGNVD NCAI-NAAYLO T8S ANOADI  \nSIWCd 94\\}  \nAYADSId =SYACTS WIHIVOL OIVS ybnosy\\} papeles ON 000005  \nAaI39Dld OZVMOTIV TAL8OTZOOEND Fa LI8O NCAT-NAAYLO 085 ANOWI  \nSInad 94\\} AUIa9DId SA3Q13 ODIVS yBnosy\\} papalas JON 000\u201900S  \nAd39DId OZVMOTIV EMONNOTZOOSZSD ALLS NYVZVIL NLEFI-NAFALO 6/5 INOWI  \nSIWGd 94\\}  \nARF9DId SA3Q13 FINFAOT4 ODIVS yBnoiy\\} paypajas JON 000\u2019005  \nAX399Id OZVMOTIV SOIMLEOTZOTSII NYONIAV NLIT-NAFALO 875 dnowd", "metadata": {"headings": [{"headings_0": {"content": "v6", "page": 98, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 95, "level": 1}}], "page": 98, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ge", "metadata": {"headings": [{"headings_0": {"content": "ge", "page": 98, "level": 2}}, {"headings_1": {"content": "v6", "page": 98, "level": 1}}], "page": 98, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SIIWGd 2u\\} AX399Id SAIQ13 OIVS yBnosy\\} pepejes iON 000\u2018000'T  \nAN399lId OZVMOTIV HOLVDOTZO0T9I9 I3NVE NATIV NEIT-NAFULO 275 SIWGd 24\\} FINAOAd VISINO OD0VS yBnosy\\} peypejes JON 000005  \nAMADDId TVALN39 VINI AZOOVOTZOO084I NANYSLV NLIT-NAFULO 975 FINAOAd \\| \\| VILLIWOG \\| ODDVS yBnoiy) paypajes JON 000\u201900S  \nAU399Id TWALNI9 VINI 6199012006849 NAOLO NLIT-NAIULO \n589 OTREVU-LEJU AKUYO BENDICT CM77002109G6KA ALIOWAZO PIGGERY  \n700,000 Not selected through SACCO ELDERS PIGGERY the PDMIS GROUP  \n590 OTREVU-LEJU ODRAJORU CF86002105GJ7T ALIOWAZO PIGGERY  \n500,000 Not selected through SACCO JILDA ELDERS PIGGERY  \nthe PDMIS  \nGROUP  \n591 OTREVU-LEJU DRALERU JENET CF86002105GJ7T ALIOWAZO PIGGERY  \n500,000 Not selected through SACCO ELDERS PIGGERY the PDMIS GROUP  \n592 OTREVU-LEJU INZITIRU CF980021CUINJ ALIOWAZO PIGGERY  \n500,000 Not selected through SACCO PASTORINE ELDERS PIGGERY  \nthe PDMIS  \nGROUP  \n593 OTREVU-LEJU NAKUNI CM90002105YZOK ALIOWAZO PIGGERY  \nSACCO CHARLES ELDERS PIGGERY", "metadata": {"headings": [{"headings_0": {"content": "ge", "page": 98, "level": 2}}, {"headings_1": {"content": "v6", "page": 98, "level": 1}}, [{"headings_0": {"content": "ge", "page": 98, "level": 2}}, {"headings_1": {"content": "v6", "page": 98, "level": 1}}]], "page": 98, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GROUP", "metadata": {"headings": [{"headings_0": {"content": "GROUP", "page": 99, "level": 3}}, {"headings_1": {"content": "ge", "page": 98, "level": 2}}], "page": 99, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,000,000 Not selected through the PDMIS", "metadata": {"headings": [{"headings_0": {"content": "GROUP", "page": 99, "level": 3}}, {"headings_1": {"content": "ge", "page": 98, "level": 2}}], "page": 99, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "594 OTREVU-LEJU ANZERU EUNICE CF8300210AH6H ALIOWAZO PIGGERY  \n500,000 Not selected through SACCO ELDERS PIGGERY the PDMIS GROUP  \n595 OTREVU-LEJU AFAKORU CF56002107QAGD MUNGUFENI PIGGERY  \n500,000 Not selected through SACCO REGINA ELDERS PIGGERY  \nthe PDMIS  \nGROUP  \n596 OTREVU-LEJU DRIWARU CF82002105GQO7 MUNGUFENI PIGGERY  \n500,000 Not selected through SACCO SUZAN ELDERS PIGGERY  \nthe PDMIS  \nGROUP  \n597 OTREVU-LEJU AYINIRU SUZAN CF55002105G5HE MUNGUFENI PIGGERY  \n500,000 Not selected through SACCO ELDERS PIGGERY the PDMIS GROUP  \n598 OTREVU-LEJU OJOBILE BOSCO CM86002106APYD MUNGUFENI PIGGERY  \n500,000 Not selected through SACCO ELDERS PIGGERY the PDMIS GROUP  \n599 OTREVU-LEJU ANDEBO CM78002105AAYE MUNGUFENI PIGGERY  \n500,000 Not selected through SACCO ROBERT ELDERS PIGGERY  \nthe PDMIS  \nGROUP  \n600 OTREVU-LEJU EZAMA JOHN CM7100210CJACH MUNGUFENI PIGGERY  \n500,000 Not selected through SACCO ELDERS PIGGERY the PDMIS GROUP  \n601 IE OTREVU-LEJU EZAMA JACKSON CM72002105AQFF MUNGUFENI PIGGERY  \n500,000 Not selected through ELDERS PIGGERY  \nthe PDMIS  \nGROUP \n95 \n96 \nSIWd 94\\} dNOUD AYADOId OD9DVS yBnoiy) papayas ON 000\u2019000\u2019T  \nSInAd au\\}  \nyBnoy\\} p3palas J0N 0000058  \nSIWd 94\\}  \nyBnoiyy paype\\|es JON 000\u201900S \nAYADDId OZOAIOTIV 1LSD60TZ008ZWD OfvId VANV NLEIT-NAFALO ANOAI AUF9HId NITI3H \\| ODIVS AaI399Id OZOAAOTIV VLONGOTZOOTEFI OAINVINV NLFT-NAFALO dNOwWD AYADOId \\| TAINVG ODDVS Ad39Dld OZOAAOTIV GMOJA0TZOOZEWD NLII-NAFALO SIWd 94\\} ANOAD AUFDHId OQD9VS y\u00dfnoy\\} P3P3]8S J0N 000\u2019000\u00b0T  \nSINAd 94\\}  \nybnosy\\} peype\\|es ON 000'006  \nSINAd SU\\}  \nyBnoiy3 pepejes J0N 000\u2019000\u00b0T  \nSIWd 94\\}  \ny6noi4yy peyejas JON 000'008  \nSInAd au\\}  \ny6noiyy peyeles JON 000'009", "metadata": {"headings": [{"headings_0": {"content": "GROUP", "page": 99, "level": 3}}, {"headings_1": {"content": "ge", "page": 98, "level": 2}}, [{"headings_0": {"content": "GROUP", "page": 99, "level": 3}}, {"headings_1": {"content": "ge", "page": 98, "level": 2}}], [{"headings_0": {"content": "GROUP", "page": 99, "level": 3}}, {"headings_1": {"content": "ge", "page": 98, "level": 2}}], [{"headings_0": {"content": "GROUP", "page": 99, "level": 3}}, {"headings_1": {"content": "ge", "page": 98, "level": 2}}], [{"headings_0": {"content": "GROUP", "page": 99, "level": 3}}, {"headings_1": {"content": "ge", "page": 98, "level": 2}}]], "page": 99, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AaI99ld OZOATOTIV JAOIA0TZTOOZEHD AANVS NATSOLO NLEFI-NAFALO ZT9 ANOAD AUFODId AaVHOIA OQDOVS \\| Ad399ld OZOAAOTIV IJEDOEOTZOOTENI VWVONV ALFI-NAFALO 9T9 dNOUD AYADOId VINWVY ODDVS \\| AaI99ld OZOAAOTIV DAVOFOTZOOTSII NANLVYW NLEFI-NAFALO ST9 dNOwSD AYADSId YAHdANVEe OQDDVS AAD Id OZOAAOTIV VELSTOTZOOSSII NALLISO ALFT-NAFALO PI9 ANOAUI AUFOHId VNVTINE ODDVS AYADOId OZOAAOTIV VA6L90TZOOY/ID NAIZNO NLEFI-NAFALO ET9 SInAd 94\\} ANOAI AUFOIId ODDVS yBnosy\\} peye\\|es ON 000'000'T  \nAYADODId OZOUAOTIV 1198V0T2006/43 VLVOV OVE NCAI-NAAULO ZI9 SIWd 94\\} \\| dNOwS AYADOId VNILSI13I ODDVS y6noiyy paye\\|es 3ON 000\u201900S  \nAa399ld OZOAAOTIV VELSZOTZ00884I OZIaNV NCAI-NAAULO TT9 SInAd au\\} \\| ANOWI AUFOHId Sa Lv38 ODIVS yBnoy) pap3j8s J0N 000\u2019000\u00b0T  \nAa399ld OZOAAOTIV D8AZ60TZOOGSFI NATDIAA NLFI-NAFALO 0T9 SIWd 94\\} \\| INOAY AAF9DId ODDVS ybnoiy\\} papales ON 000'006  \nAAD Id OZOXYCOTIV AEEVSOTCOOESID ANIdSNC VIZNO NCAI-NAAULO 609 SIWGd 94\\} dNOwS AYADOId ODDVS yBnoiy\\} payejes JON 000'00S  \nAYADOId OZOAIOTIV AMZAEOTZOOILWD 133404 VNYIS NLEII-NAFALO 809 sInad au\\}  \nyBnosy\\} pepeles ON 000\u2018000'T \nANOAD AUFDDId NOSTIM ODIVS AdADOId OZOXYCOTIV AZZOVOT C0068WD OaVINONV NCAI-NAAYLO 209 SIINGd 94\\} dNOUD AYADSId OQDOVS y6nosy\\} peype\\|es ON 000'000'T  \nAYADSId OZOYGONV AZLVSOTCOOFSWD HSTYO VWV.LV NCAI-NAAYLO 909 SINAd 94\\} ANOAI AUF99HId OIIVS y\u00dfnoyy peye\\|es JON 000\u201900S  \nAYADSId OZOAIOTIV JAHDSOTZOOZEND AFTUIOID MIINV NEII-NAFALO S09 SInAd 94\\}  \nyBnosy\\} paype\\|es J0N 000\u2019000\u00b0T \ndNOUS AYADSId 1NWd ODIVS AAD Id OZOAAOTIV SLDLA0TZOOFZWD Iaavwvad NLEII-NAFALO 709 dnoud  \nSIWGd 24\\} ANADOId =SYACTA ODDVS y\u00dfnoyy peyeles JON 000'00S  \nAYADOId INASNONNW VNZd80TCOOS8WD NHOL Tavdvad NLFT-NAFALO \u20ac09 INOWI  \nSIndd au\\} AYADDId SA3Q13 ODDVS y6noiy\\} paye\\|as JON 000\u201800S  \nANAS Id INASNONNW OSxf60TzO008sD \u2014 ATITI NUN NCAI-NAAULO 709", "metadata": {"headings": [{"headings_0": {"content": "GROUP", "page": 99, "level": 3}}, {"headings_1": {"content": "ge", "page": 98, "level": 2}}, [{"headings_0": {"content": "GROUP", "page": 99, "level": 3}}, {"headings_1": {"content": "ge", "page": 98, "level": 2}}], [{"headings_0": {"content": "GROUP", "page": 99, "level": 3}}, {"headings_1": {"content": "ge", "page": 98, "level": 2}}]], "page": 100, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GROUP", "metadata": {"headings": [{"headings_0": {"content": "GROUP", "page": 103, "level": 3}}, {"headings_1": {"content": "GROUP", "page": 99, "level": 3}}], "page": 103, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "700,000", "metadata": {"headings": [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}], "page": 104, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO the PDMIS \n100 \n699 LUGBARI-ODUPI ALETIRU TED CF8800210994Q0 LUGBARI BODI je KORI \\| 500,000 Not selected through SACCO the PDMIS 700 LUGBARI-ODUPI ALICEMA CM89002108851A MUNGUFENI FG ee WAKO  \nSACCO PATRICK \n701 LUGBARI-ODUPI ALIGA RAY CM81053103A4PF GOD GIVEN POULTRY ONAI SACCO GEOFFREY \n1,000,000 Not selected through the PDMIS", "metadata": {"headings": [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}, [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}], [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}], [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}], [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}]], "page": 104, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000 Not selected through the PDMIS  \n702 LUGBARI-ODUPI ALIRU GRACE CF7900210626MF GOD GIVEN FG PIGGERY \\|e  \n1,000,000 Not selected through SACCO the PDMIS 703 \\| LUGBARI-ODUPI u JOSEPH \\| SEAN LUGBARI HARD PIGGERY ONAI \\| 1,000,000 Not selected through SACCO HWT the PDMIS \\| 704 \\| LUGBARI-ODUPI \\| AMADELE \\| CM4900210CLXD MANATINGOSIA CASSAVA ONAI  \n1,000,000 Not selected through SACCO NIKOLA FG the PDMIS u LUGBARI-ODUPI AMADRARU CF9000210A4G5K ASIEMBAZO PIGGERY AWA HILL 1,000,000 Not selected through SACCO CHRISTINE PIGGERY the PDMIS be LUGBARI-ODUPI AMAGURU JITA CF8600210A48WA ASIANZU FG PIGGERY \\| AWA HILL  \n1,000,000 Not selected through SACCO the PDMIS jeu LUGBARI-ODUPI AMAKU CM95002100PQ2H LEALIKU FG CASSAVA YINGA  \n800,000 Not selected through SACCO GODFREY  \nthe PDMIS  \n708 LUGBARI-ODUPI AMANIYO CM7400210CDPVC OLOROA MAIZE FG CASSAVA OLUA  \nSACCO ALPHONSE \nOBANI \n1,000,000 Not selected through the PDMIS \n709 LUGBARI-ODUPI AMANIYO un MUNICIPAL PIGGERY ONIVU 1,000,000 Not selected through SACCO JUILET TAILORS the PDMIS 710 LUGBARI-ODUPI Ee een: MUNGUFENI FG CASSAVA ONAI  \nSACCO CICILIA", "metadata": {"headings": [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}, [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}], [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}], [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}]], "page": 105, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000 Not selected through the PDMIS  \n711 LUGBARI-ODUPI Di BOSCO CM74002100044D MUNGUFENI FG CASSAVA DAKO  \n1,000,000 Not selected through SACCO the PDMIS 712 LUGBARI-ODUPI \\| an CM930021029MTE LOWER OJIA PIGGERY LOWER OJIA 1,000,000 Not selected through SACCO PATRICK PIGGERY the PDMIS 713 en ANDAMA CM67002100LGWG AKOPARA PIGGERY DAKO 1,000,000 Not selected through SACCO GEORGE PIGGERY the PDMIS 714 Eee ANDEGA CM88002101MK4F GOD GIVEN FG CASSAVA \\} OnAl \\| 1,000,000 Not selected through SACCO GEOFREY  \nthe PDMIS  \n715 LUGBARI-ODUPI ANDERU CF6600210A4RUA MAECORA FG CASSAVA DAKO  \n850,000 Not selected BEE SACCO ASUNITA  \nthe PDMIS  \n716 LUGBARI-ODUPI ANDIRU EVA CF8200210512RJ DRILEBA FG CASSAVA LOWER OJIA 1,000,000 \\| Not selected through \\| SACCO the PDMIS 217 LUGBARI-ODUPI ANDRESIRU CF7900210AN59F ALIOECOKU FG CASSAVA YINGA  \nSACCO EFEMIA \n101 \n600,000 Not selected \\| the PDMIS \n718 LUGBARI-ODUPI ANDRESIRU CF9400210E9P1A GOD GIVEN FG CASSAVA ONAI SACCO JILDAH  \n719 LUGBARI-ODUPI ANGUAKU CM98002100Q8FE KORI PDM PIGGERY KORI SACCO KENNEDY  \n720 LUGBARI-ODUPI ANGUKO CF8500210A4QWC UNITED FAMILIES POULTRY KORI SACCO FLORENCE  \n721 LUGBARI-ODUPI ANGUKO CF9000210216DL AKOPARA PROD BUY AKO \n1,000,000 Not selected through the PDMIS  \n1,000,000 Not selected through the PDMIS  \n1,000,000 Not selected through the PDMIS  \n1,000,000 Not selected through SACCO HELLEN PIGGERY the PDMIS 722 LUGBARI-ODUPI ANGUKO ROSE CF8800210AQTMC AMAOBIRA FG CASSAVA UPPER OJIA  \n800,000 Not selected through SACCO the PDMIS 723 LUGBARI-ODUPI ANGUKO CF830021099XJC AMABURA FG PIGGERY OJIA UPPER 1,000,000 Not selected through SACCO SCOVIA  \n724 LUGBARI-ODUPI ANGUMARU CF6900210A3T2) MUNGUCI FG PIGGERY YINGA  \nSACCO EMMILY  \n725 LUGBARI-ODUPI ANGUNDARU CF8100210A4GAL MAECORA FG CASSAVA DAKO  \nSACCO JENNETY  \n726 LUGBARI-ODUPI ANGUPARU CF81002104767H LUGBARI UNITED PIGGERY ONIVU \nthe PDMIS  \n700,000 Not selected through the PDMIS  \n500,000 Not selected through the PDMIS  \n600,000 Not selected through SACCO GRACE FG the PDMIS 727 LUGBARI-ODUPI ANGUYO CM79002109JR7E MUNGUFENI FG CASSAVA DJAKO  \nSACCO RONALD  \n728 LUGBARI-ODUPI ANNA DRAJIRU CF4000210A3QVH ALIOECOKU FG CASSAVA YINGA", "metadata": {"headings": [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}, [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}], [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}], [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}], [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}], [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}]], "page": 105, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000 Not selected through the PDMIS  \n500,000 Not selected through SACCO the PDMIS 729 LUGBARI-ODUPI AROTIRU CF850021099WCG LUGBARI BODI PIGGERY KORI  \n700,000 Not selected through SACCO EVALINE  \nthe PDMIS  \n730 oo ASIKU AMADEO \\| SOSA KORI PDM PIGGERY KORI  \n600,000 Not selected through SACCO the PDMIS \\| 731 \\| LUGBARI-ODUPI ASIKU KENNEDY \\| CM98002109840L LEALIKU FG CASSAVA YINGA  \nSACCO the PDMIS 732 LUGBARI-ODUPI ASINDUA KASTO CM5600210A4R2K MAISANGUMU FG CASSAVA DJAKO  \nSACCO the PDMIS ATAMA BIAJO CM74002100LRJA ONIVU PIGGERY PIGGERY ONIVU  \n1,000,000 Not selected through SACCO the PDMIS 734 LUGBARI-ODUPI ATAMA JUSTO CM860021001UWD FANAKAZI NA BIDI \\| PIGGERY EDIOFE  \n1,000,000 \\| Not selected through SACCO the PDMIS 735 LUGBARI-ODUPI ATAYO MOSES CM97002100NJD MUNICIPAL \\| PIGGERY LOWER OJIA 800,000 \\| Not selected through SACCO TAILORS the PDMIS 736 LUGBARI-ODUPI AVAKO GRACE CF83002101M29H GOD GIVEN FG CASSAVA ONAI \n1,000,000 \\| Not selected through SACCO the PDMIS 737 LUGBARI-ODUPI AVAKO NATALIA CF840021052A9G ONIVU FG POULTRY ONIVU \n1,000,000 \\| Not selected through SACCO the PDMIS \n102 \n738 ea PALIMA \\| CF790021094W2K MAISANGUMU FG CASSAVA DAKO  \n800,000 Not selected through SACCO the PDMIS 739 LUGBARI-ODUPI \\| AVAKO STELA \\| CF910021010EMJ AWA HILL CPLU PIGGERY AWA HILL  \n800,000 Not selected through SACCO the PDMIS pa LUGBARI-ODUPI AVAKO CF69002101WV7K OTITA PIGGERY PIGGERY ONAI  \n1,000,000 Not selected through SACCO VERONICA  \nthe PDMIS  \n741 LUGBARI-ODUPI AYIKORU CF77002101XOZE OTITA PIGGERY PIGGERY ONAI  \nSACCO AGNESS \n1,000,000 Not selected through the PDMIS  \n742 LUGBARI-ODUPI AYIKORU BETTY CF81002101Q48D LUGBARI UNITED PIGGERY ONIVU  \n500,000 Not selected through SACCO FG the PDMIS 743 \\| LUGBARI-ODUPI AYIKORU GRACE CF50002101PPG] ASIANZU FG PIGGERY AWA HILL  \n700,000 Not selected through SACCO the PDMIS \\| 744 LUGBARI-ODUPI BAKO RAMOLA CF87002102M3WA ALIOECOKU FG CASSAVA YINGA  \n600,000 Not selected through SACCO the PDMIS LUGBARI-ODUPI BAKOLE CM97002101WG2K OTITIA FG PIGGERY ONAI  \nSACCO MATHEW", "metadata": {"headings": [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}, [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}], [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}], [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}], [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}], [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}]], "page": 106, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "900,000 Not selected through the PDMIS LUGBARI-ODUPI BUNI GEOFREY CM86002106EQIF MAECORA FG PIGGERY DAKO  \n1,000,000 Not selected through SACCO the PDMIS LUGBARI-ODUPI BUTELE MORIS CM95002100DWQF MUNGUFENI FG CASSAVA ONIVU  \n1,000,000 Not selected through SACCO the PDMIS LUGBARI-ODUPI \\| BUZIRU CF6900210A4FCH ALIODROZO FG PIGGERY YINGA  \n600,000 Not selected through SACCO MAGRET  \nthe PDMIS LUGBARI-ODUPI \\| CANDIRU EMMA CF7400210A3TES ALIOECOKU FG CASSAVA YINGA  \n600,000 Not selected through SACCO the PDMIS LUGBARI-ODUPI CANDIRU CF810531000HEDA FANANYBIDI PIGGERY EDIOFE \\_ 1,000,000 Not selected through SACCO GRACE  \nthe PDMIS  \n\\| 751 LUGBARI-ODUPI CANDIRU LINA CF8600210A450E DRILEBA FG CASSAVA DAKO  \n700,000 Not selected through SACCO the PDMIS 752 LUGBARI-ODUPI DIYU DARIO CM95002100PEUA LUGBARI YOUTH CASSAVA ONAI  \n800,000 Not selected through SACCO the PDMIS 753 LUGBARI-ODUPI DRACI MODEST CM62002106EYHF ALIOECOKU FG CASSAVA YINGA  \n1,000,000 Not selected through SACCO the PDMIS \\| 754 \\| LUGBARI-ODUPI DRAGIRU CF800021057UND DRILEBA FG PRODUCE LOWER OJIA 800,000 Not selected through SACCO AGATHA BUYING the PDMIS 755 LUGBARI-ODUPI DRALERU CF83002101QJLH ONIVU FG PIGGERY ONIVU  \nSACCO AGNES  \n756 LUGBARI-ODUPI DRAMADRI \u2014 ALIOECOKU FG CASSAVA YINGA  \nSACCO JAMES  \n757 LUGBARI-ODUPI DRAMANI CM800021022P4) OTITIA FG PIGGERY ONAI  \nSACCO CHRISTOPHER \n103 \n800,000 Not selected through the PDMIS  \n700,000 Not selected through the PDMIS  \n1,000,000 Not selected through the PDMIS \nvor \nSInad ey  \n3NLLSTAHI OD0VS yBnowyy paypales 30N 000\u201800/  \nVAVSSWI 1008 ryvaon\u0131 ITSNEOTZOOESHO nan\u0131vm Idnao-ravean\u0131 z22 SIWGd eu\\}  \nyBnoJyg papejas 30N 000\u2018000\u2019T  \nSInad ey  \nyBnoryy payales 30N 000\u2019004", "metadata": {"headings": [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}, [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}], [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}], [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}], [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}]], "page": 107, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "VINIWOG OD0VS vavssv2 94 IN34NDNNWN TdSOTOTZOOELIO ONTIVW Idndo-ravaan\u0131 92 WINIWOG OD0VvS AN3991d 94 NAINO ShbEIOTZO06/4I nany31 Idnao-ravaan\u0131 522 SInad ou\\} OJIVS yBnowyy paype\\|es 30N 000\u2018000'T VICO 93MO1 VAWSSWI 94 vag\u0131rda YXWFAOTZOOFZWD NAHdALS VNANc IdNdO-TavaONnI \\#Z SIWGd eu OD0VvS yBnowyy paypeles ION 000\u201800Z  \nNAINO vavssva 94 INA4NDNNW JMNPVOTZOOESSI LSYOWW NUISI IdNGo-TuvEoM ZZ SIWGd OW Oo0WS TOY VAVSSVWI 1008 Iavgan\u0131 DNOEIOTZOOBEH4O HSIAOA nals\u0131 Idndo-TavasnI ZZ SInad a 54 VID OD0VS u\u00dfnouy? papeiss ON 000\u2018000'T VICO 93MO1 WAWSSW) aa\u0131\u0131nn Tavaon\u0131 I6APVOTZOOKZII nanavs\u0131 Idnao-Tavaam \\| TZZ SIWGd OW\\} oo0vS yBnowyy paype\\|es 30N 000\u2019008  \nTHOM AYIDOId 1008 Iavaon\u0131 IMNZSOTZ002649 ALINIC NAVLSOL Idnao-ravaan\u0131 02 SIWGd 843  \nu\u00dfnouy? papeias ON 000\u2018000'T  \nSIWd 84\\}  \nyBnowyy paypa[es Jon 000\u201900/", "metadata": {"headings": [{"headings_0": {"content": "700,000", "page": 104, "level": 1}}, {"headings_1": {"content": "GROUP", "page": 103, "level": 3}}], "page": 108, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SITAVHI oo0vS MAINO WAWSSW) D4 INSSNONAW 3XSO00TZ00Z6WD JINAND Idnao-Tavaon 692 VOINON OJ9VS TIIH vMV 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[{"headings_0": {"content": "OTT", "page": 114, "level": 1}}, {"headings_1": {"content": "| OTUMBARI", "page": 113, "level": 2}}], "page": 114, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SIWd 294}", "metadata": {"headings": [{"headings_0": {"content": "| SIWd 294}", "page": 114, "level": 4}}, {"headings_1": {"content": "OTT", "page": 114, "level": 1}}], "page": 114, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CTT", "metadata": {"headings": [{"headings_0": {"content": "CTT", "page": 116, "level": 1}}, {"headings_1": {"content": "| SIWd 294}", "page": 114, "level": 4}}], "page": 116, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SIWAd 24\\} ODDS yBnoiyy paype\\|es jON 000\u2019008 yum AYADDId  \nANYYWTZOO66W9 GSYVISO LLNSO ININLVY-NAVNO 9E6 SIndad 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paype\\|es JON 000\u2019009  \nVIAVEO ONTYVSY LVOD \nyBnoiyy peype\\|es JON 000009  \nVIAVEO ONTYVSY LVOS SIWAd 24\\}  \nyBnoiyy paype\\|es 3ON 000\u2019008 VIAVEO AN399Id", "metadata": {"headings": [{"headings_0": {"content": "CTT", "page": 116, "level": 1}}, {"headings_1": {"content": "| SIWd 294}", "page": 114, "level": 4}}, [{"headings_0": {"content": "CTT", "page": 116, "level": 1}}, {"headings_1": {"content": "| SIWd 294}", "page": 114, "level": 4}}], [{"headings_0": {"content": "CTT", "page": 116, "level": 1}}, {"headings_1": {"content": "| SIWd 294}", "page": 114, "level": 4}}], [{"headings_0": {"content": "CTT", "page": 116, "level": 1}}, {"headings_1": {"content": "| SIWd 294}", "page": 114, "level": 4}}], [{"headings_0": {"content": "CTT", "page": 116, "level": 1}}, {"headings_1": {"content": "| SIWd 294}", "page": 114, "level": 4}}]], "page": 116, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "msn OIZNOJ1V", "metadata": {"headings": [{"headings_0": {"content": "msn OIZNOJ1V", "page": 116, "level": 2}}, {"headings_1": {"content": "CTT", "page": 116, "level": 1}}], "page": 116, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "G/NUT", "metadata": {"headings": [{"headings_0": {"content": "G/NUT", "page": 118, "level": 1}}, {"headings_1": {"content": "msn OIZNOJ1V", "page": 116, "level": 2}}], "page": 118, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "500,000 Not selected through SACCO GROWING the PDMIS OKAVU-KATRINI BAKO CF82002104VCKC \\| G/NUT AJIKOA 500,000 Not selected through SACCO ANZILIATA GROWING the PDMIS \nOKAVU-KATRINI ATAMA NIKOLAS CM74002104QTYG  \nSHEEP REARING AJIKOA  \n1,000,000 Not selected through SACCO the PDMIS \nOKAVU-KATRINI ASERU BAIFA CF74002100DRPD \n\\| BEANS FARMING AJIKOA  \n500,000 Not selected through SACCO the PDMIS \nOKAVU-KATRINI AJURU KETTY CF7500210358G", "metadata": {"headings": [{"headings_0": {"content": "G/NUT", "page": 118, "level": 1}}, {"headings_1": {"content": "msn OIZNOJ1V", "page": 116, "level": 2}}, [{"headings_0": {"content": "G/NUT", "page": 118, "level": 1}}, {"headings_1": {"content": "msn OIZNOJ1V", "page": 116, "level": 2}}], [{"headings_0": {"content": "G/NUT", "page": 118, "level": 1}}, {"headings_1": {"content": "msn OIZNOJ1V", "page": 116, "level": 2}}], [{"headings_0": {"content": "G/NUT", "page": 118, "level": 1}}, {"headings_1": {"content": "msn OIZNOJ1V", "page": 116, "level": 2}}], [{"headings_0": {"content": "G/NUT", "page": 118, "level": 1}}, {"headings_1": {"content": "msn OIZNOJ1V", "page": 116, "level": 2}}]], "page": 118, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| CASSAVE AJIKOA", "metadata": {"headings": [{"headings_0": {"content": "| CASSAVE AJIKOA", "page": 118, "level": 4}}, {"headings_1": {"content": "G/NUT", "page": 118, "level": 1}}], "page": 118, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "500,000 Not selected through SACCO GROWING the PDMIS jaa OKAVU-KATRINI DRAKOME CM97002109JTLC  \nSACCO RONALD  \n968 a DRANZEBO CM87002107XU4A  \nSACCO KIZITO \n969 OKAVU-KATRINI ARAMIRU IREN CF71002104ZIHG", "metadata": {"headings": [{"headings_0": {"content": "| CASSAVE AJIKOA", "page": 118, "level": 4}}, {"headings_1": {"content": "G/NUT", "page": 118, "level": 1}}, [{"headings_0": {"content": "| CASSAVE AJIKOA", "page": 118, "level": 4}}, {"headings_1": {"content": "G/NUT", "page": 118, "level": 1}}]], "page": 118, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "es KARAA 1,000,000 Not selected through", "metadata": {"headings": [{"headings_0": {"content": "es KARAA 1,000,000 Not selected through", "page": 118, "level": 4}}, {"headings_1": {"content": "| CASSAVE AJIKOA", "page": 118, "level": 4}}], "page": 118, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO ALUMA /VSLA", "metadata": {"headings": [{"headings_0": {"content": "SACCO ALUMA /VSLA", "page": 120, "level": 3}}, {"headings_1": {"content": "es KARAA 1,000,000 Not selected through", "page": 118, "level": 4}}], "page": 120, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "18 AJIRAKU-BILEAFE MOROGA GESA CM720021035XCC NZAYIA UNITED HOTCULTURE NZAYIA \ninsurance policy  \n800,000 The borrower did not obtain an agriculture insurance policy  \n600,000 The borrower did not SACCO F/G VSLA obtain an agriculture \n19 AJIRAKU-BILEAFE LEKURU EUNICE CF70002106H9DH NZAYIA UNITED HOTCULTURE NZAYIA \ninsurance polic \n500,000 The borrower did not SACCO F/G VSLA obtain an\\_ agriculture \n20 AJIRAKU-BILEAFE ALIORU DOCUS CF980021065TDK ALIOWAKU F/G HOTCULTURE OYOKOLE \ninsurance policy  \n400,000 The borrower did not SACCO VSLA obtain an agriculture \n21 AJIRAKU-BILEAFE MUKASA SIDA CM900021034UZE ALIOWAKU F/G HOTCULTURE OYOKOLE \ninsurance policy  \n600,000 The borrower did not SACCO VSLA obtain an agriculture \nAJIRAKU-BILEAFE MUKETI EMANUEL CM90002101WWND NZAYIA UNITED HOTCULTURE NZAYIA \ninsurance policy  \n400,000 The borrower did not SACCO POULTRY/VSLA obtain an agriculture \nAJIRAKU-BILEAFE ESEBILE \nCM64002100PLAA pour UNITED HOTCULTURE NZAYIA SACCO VENNESIO POULTRY/VSLA \nAJIRAKU-BILEAFE EDEMA KASIANO CM610021082R9D roxricutrne ALIOWAKU  \nHOTCULTURE OYOKOLE \nSACCO \n116 \ninsurance policy  \n600,000 The borrower did not obtain an\\_ agriculture insurance policy  \n500,000 The borrower did not obtain an agriculture insurance policy", "metadata": {"headings": [{"headings_0": {"content": "SACCO ALUMA /VSLA", "page": 120, "level": 3}}, {"headings_1": {"content": "es KARAA 1,000,000 Not selected through", "page": 118, "level": 4}}, [{"headings_0": {"content": "SACCO ALUMA /VSLA", "page": 120, "level": 3}}, {"headings_1": {"content": "es KARAA 1,000,000 Not selected through", "page": 118, "level": 4}}], [{"headings_0": {"content": "SACCO ALUMA /VSLA", "page": 120, "level": 3}}, {"headings_1": {"content": "es KARAA 1,000,000 Not selected through", "page": 118, "level": 4}}], [{"headings_0": {"content": "SACCO ALUMA /VSLA", "page": 120, "level": 3}}, {"headings_1": {"content": "es KARAA 1,000,000 Not selected through", "page": 118, "level": 4}}], [{"headings_0": {"content": "SACCO ALUMA /VSLA", "page": 120, "level": 3}}, {"headings_1": {"content": "es KARAA 1,000,000 Not selected through", "page": 118, "level": 4}}], [{"headings_0": {"content": "SACCO ALUMA /VSLA", "page": 120, "level": 3}}, {"headings_1": {"content": "es KARAA 1,000,000 Not selected through", "page": 118, "level": 4}}], [{"headings_0": {"content": "SACCO ALUMA /VSLA", "page": 120, "level": 3}}, {"headings_1": {"content": "es KARAA 1,000,000 Not selected through", "page": 118, "level": 4}}], [{"headings_0": {"content": "SACCO ALUMA /VSLA", "page": 120, "level": 3}}, {"headings_1": {"content": "es KARAA 1,000,000 Not selected through", "page": 118, "level": 4}}], [{"headings_0": {"content": "SACCO ALUMA /VSLA", "page": 120, "level": 3}}, {"headings_1": {"content": "es KARAA 1,000,000 Not selected through", "page": 118, "level": 4}}], [{"headings_0": {"content": "SACCO ALUMA /VSLA", "page": 120, "level": 3}}, {"headings_1": {"content": "es KARAA 1,000,000 Not selected through", "page": 118, "level": 4}}], [{"headings_0": {"content": "SACCO ALUMA /VSLA", "page": 120, "level": 3}}, {"headings_1": {"content": "es KARAA 1,000,000 Not selected through", "page": 118, "level": 4}}], [{"headings_0": {"content": "SACCO ALUMA /VSLA", "page": 120, "level": 3}}, {"headings_1": {"content": "es KARAA 1,000,000 Not selected through", "page": 118, "level": 4}}], [{"headings_0": {"content": "SACCO ALUMA /VSLA", "page": 120, "level": 3}}, {"headings_1": {"content": "es KARAA 1,000,000 Not selected through", "page": 118, "level": 4}}], [{"headings_0": {"content": "SACCO ALUMA /VSLA", "page": 120, "level": 3}}, {"headings_1": {"content": "es KARAA 1,000,000 Not selected through", "page": 118, "level": 4}}], [{"headings_0": {"content": "SACCO ALUMA /VSLA", "page": 120, "level": 3}}, {"headings_1": {"content": "es KARAA 1,000,000 Not selected through", "page": 118, "level": 4}}], [{"headings_0": {"content": "SACCO ALUMA /VSLA", "page": 120, "level": 3}}, {"headings_1": {"content": "es KARAA 1,000,000 Not selected through", "page": 118, "level": 4}}], [{"headings_0": {"content": "SACCO ALUMA /VSLA", "page": 120, "level": 3}}, {"headings_1": {"content": "es KARAA 1,000,000 Not selected through", "page": 118, "level": 4}}]], "page": 120, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HORTICULTURE", "metadata": {"headings": [{"headings_0": {"content": "HORTICULTURE", "page": 125, "level": 3}}, {"headings_1": {"content": "SACCO ALUMA /VSLA", "page": 120, "level": 3}}], "page": 125, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HORTICULTURE", "metadata": {"headings": [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 125, "level": 3}}], "page": 127, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "103 ALIA-LEJU SACCO ALIGA SIMON CM9400210DFLFH AMATIZO WOMEN HORTICULTURE", "metadata": {"headings": [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 125, "level": 3}}], "page": 127, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HORTICULTURE", "metadata": {"headings": [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], "page": 127, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "104 ALIA-LEJU SACCO ANGUANIRU CF9500210DFLKIJ AMATIZO WOMEN HORTICULTURE \n700,000 The borrower did not obtain an agriculture insurance policy  \n700,000 The borrower did not obtain an agriculture insurance policy  \n700,000 The borrower did not GLORIA HORTICULTURE obtain an agriculture \n105 ALIA-LEJU SACCO DUKU ALFRED CM97002108MJYF AMATIZO WOMEN HORTICULTURE HORTICULTURE \n106 ALIA-LEJU SACCO ALATIRU CF9600210DJDQA AMATIZO WOMEN HORTICULTURE \ninsurance policy  \n700,000 The borrower did not obtain an agriculture insurance polic  \n700,000 The borrower did not DOROTHY HORTICULTURE obtain an agriculture \n107 ALIA-LEJU SACCO ASIKU BENARD CM87002108XWFH NGALABIA YOUTH HORTICULTURE HORTICULTURE \n108 ALIA-LEJU SACCO ALEMA BOSCO CM9500210DFLTC NGALABIA YOUTH HORTICULTURE HORTICULTURE \n109 ALIA-LEJU SACCO ANGUKO FLAVIA CF9700210D9CYD NGALABIA YOUTH HORTICULTURE HORTICULTURE \n110 ALIA-LEJU SACCO ONDUMA BENARD CM86002102PDRK NGALABIA YOUTH HORTICULTURE HORTICULTURE \n111 ALIA-LEJU SACCO ABASIKU CM9300210D9CJA NGALABIA YOUTH HORTICULTURE \ninsurance policy  \n420,000 The borrower did not obtain an agriculture insurance policy  \n750,000 The borrower did not obtain an agriculture insurance polic  \n300,000 The borrower did not obtain an agriculture insurance policy  \n350,000 The borrower did not obtain an agriculture insurance policy  \n700,000 The borrower did not RICHARD HORTICULTURE obtain an agriculture \n112 ALIA-LEJU SACCO OZITILE SILAS CM9800210CUI2C NGALABIA YOUTH HORTICULTURE HORTICULTURE \n113 ALIA-LEJU SACCO OLEMA BEN CM9500210D9ADA NGALABIA YOUTH HORTICULTURE HORTICULTURE \n114 ALIA-LEJU SACCO AMUZO WILLIAM CM9800210KN694 NGALABIA YOUTH HORTICULTURE HORTICULTURE \ninsurance policy  \n450,000 The borrower did not obtain an\\_ agriculture insurance polic  \n400,000 The borrower did not obtain an agriculture insurance policy  \n400,000 The borrower did not obtain an agriculture \\| insurance policy \n123 \n115 ALIA-LEJU SACCO ALEZO  \nCF93002109J6NF NGALABIA YOUTH HORTICULTURE  \n400,000 The borrower did not ORITENISIA HORTICULTURE obtain an agriculture \n116 ALIA-LEJU SACCO DRAMANI JAMES CM8800210D9DNE ANGALABIA YOUTH HORTICULTURE HOTICULTURE \n117 ALTA-LEJU SACCO MUNDURU VASTA CF83002108A43H ANGALABIA YOUTH HORTICULTURE", "metadata": {"headings": [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}, [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HORTICULTURE", "page": 127, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}]], "page": 127, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HOTICULTURE", "metadata": {"headings": [{"headings_0": {"content": "HOTICULTURE", "page": 128, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], "page": 128, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "118 ALIA-LEJU SACCO ONZIMA BENARD CM8600210D9AFF ANGALABIA YOUTH HORTICULTURE HOTICULTURE \n119 ALIA-LEJU SACCO ALITEMA TOM CM0100210FHO7L ANGALABIA YOUTH HORTICULTURE HOTICULTURE \n120 ALIA-LEJU SACCO AYIKORU NANCY CF90002109CUHE ANGALABIA YOUTH HORTICULTURE HOTICULTURE \n121 ALIA-LEJU SACCO ASIANZU BENARD CM9200210DCOHD ANGALABIA YOUTH HORTICULTURE HOTICULTURE \n[ 122 ALIA-LEJU SACCO ABIMA SAMUEL CM730021089ZXD ANGALABIA YOUTH HORTICULTURE HOTICULTURE \n123 ALIA-LEJU SACCO AMVIKO CF93002102G50E ANGALABIA YOUTH HORTICULTURE \ninsurance polic  \n700,000 The borrower did not obtain an agriculture insurance policy  \n700,000 The borrower did not obtain an agriculture insurance policy  \n700,000 The borrower did not obtain an agriculture insurance polic  \n1,000,000 The borrower did not obtain an\\_ agriculture insurance polic  \n700,000 The borrower did not obtain an agriculture insurance policy  \n800,000 The borrower did not obtain an agriculture insurance polic  \n700,000 The borrower did  \nnot obtain an agriculture insurance policy  \n800,000 The borrower did not CHRISTINE HOTICULTURE obtain an agriculture \n124 ALIA-LEJU SACCO ANGUKO MONIKA CF830771033CKL EJAVU HORTICULTURE \ninsurance policy HORTICULTURE  \n1,000,000 The borrower did not obtain an agriculture GROUP insurance policy 125 ALIA-LEJU SACCO ALATIRU CF6000210DJH6L EJAVU HORTICULTURE  \n500,000 The borrower did not FELEMINA HORTICULTURE obtain an agriculture GROUP insurance policy 126 ALIA-LEJU SACCO EZATIRU CF65002105CNVK EJAVU HORTICULTURE  \n500,000 The borrower did not MARATINA HORTICULTURE obtain an agriculture GROUP insurance policy 127 ALIA-LEJU SACCO OCOKORU CF9100210AHFVG EJAVU HORTICULTURE  \n500,000 The borrower did not MAGRET HORTICULTURE obtain an agriculture GROUP insurance polic \n124 \n128 ALIA-LEJU SACCO CANDIRU GRACE CF84002109JXWL EJAVU HORTICULTURE \nHORTICULTURE  \n500,000 The borrower did not obtain an agriculture GROUP insurance policy 129 ALIA-LEJU SACCO MISORU STELLA CF9500210DKVRC EJAVU  \nHORTICULTURE  \n660,000 The borrower did not", "metadata": {"headings": [{"headings_0": {"content": "HOTICULTURE", "page": 128, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}, [{"headings_0": {"content": "HOTICULTURE", "page": 128, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HOTICULTURE", "page": 128, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HOTICULTURE", "page": 128, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HOTICULTURE", "page": 128, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HOTICULTURE", "page": 128, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HOTICULTURE", "page": 128, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HOTICULTURE", "page": 128, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HOTICULTURE", "page": 128, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HOTICULTURE", "page": 128, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HOTICULTURE", "page": 128, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}], [{"headings_0": {"content": "HOTICULTURE", "page": 128, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 127, "level": 3}}]], "page": 128, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HORTICULTURE", "metadata": {"headings": [{"headings_0": {"content": "HORTICULTURE", "page": 129, "level": 3}}, {"headings_1": {"content": "HOTICULTURE", "page": 128, "level": 3}}], "page": 129, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "obtain an agriculture GROUP insurance policy 130 ALIA-LEJU SACCO OJOBIRU FOSCA CF91002108TLFC EJAVU  \nHORTICULTURE  \n1,000,000 The borrower did not HORTICULTURE  \nobtain an agriculture GROUP insurance policy 131 ALIA-LEJU SACCO AJIDIRU CF79002105Y2UK EJAVU HORTICULTURE  \n700,000 The borrower did not FELEMINA HORTICULTURE obtain an agriculture GROUP insurance policy 132 \u201cee SACCO ANDRUA BENARD CM9800210LQ4VK EJAVU", "metadata": {"headings": [{"headings_0": {"content": "HORTICULTURE", "page": 129, "level": 3}}, {"headings_1": {"content": "HOTICULTURE", "page": 128, "level": 3}}], "page": 129, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HORTICULTURE", "metadata": {"headings": [{"headings_0": {"content": "HORTICULTURE", "page": 129, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 129, "level": 3}}], "page": 129, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "700,000 The borrower did not HORTICULTURE  \nobtain an agriculture GROUP insurance policy 133 ALIA-LEJU SACCO TIMALE CM7400210AO11A EJAVU HORTICULTURE  \n700,000 The borrower did not AMBROZIO HORTICULTURE obtain an agriculture GROUP insurance policy 134 ALIA-LEJU SACCO ANDRIONZI CM69002107VDCG EJAVU HORTICULTURE  \n700,000 The borrower did not NATAL HORTICULTURE obtain an agriculture GROUP insurance policy 135 ALIA-LEJU SACCO EZAMA RICHARD CM92002105Z03C EJAVU  \nHORTICULTURE  \n700,000 The borrower did not HORTICULTURE  \nobtain an agriculture GROUP insurance policy 136 ALIA-LEJU SACCO ANDRESIRU CF580021044ZEA EJAVU HORTICULTURE  \n700,000 The borrower did not TEREZINA HORTICULTURE obtain an agriculture GROUP insurance policy 137 ALIA-LEJU SACCO ADRAMA PAULO CM75002108XVHF EJAVU  \nHORTICULTURE  \n700,000 The borrower did not APPOLONIO HORTICULTURE obtain an agriculture GROUP insurance policy 138 ALIA-LEJU SACCO CHANDIRU BETTY CF59002105YYKG EJAVU", "metadata": {"headings": [{"headings_0": {"content": "HORTICULTURE", "page": 129, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 129, "level": 3}}], "page": 129, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HORTICULTURE", "metadata": {"headings": [{"headings_0": {"content": "HORTICULTURE", "page": 129, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 129, "level": 3}}], "page": 129, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "700,000 The borrower did not", "metadata": {"headings": [{"headings_0": {"content": "HORTICULTURE", "page": 129, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 129, "level": 3}}], "page": 129, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HORTICULTURE", "metadata": {"headings": [{"headings_0": {"content": "HORTICULTURE", "page": 129, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 129, "level": 3}}], "page": 129, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "obtain an agriculture GROUP insurance policy 139 ALIA-LEJU SACCO OCIMA ROBERT CM980021041EGL EJAVU  \nHORTICULTURE  \n700,000 The borrower did not", "metadata": {"headings": [{"headings_0": {"content": "HORTICULTURE", "page": 129, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 129, "level": 3}}], "page": 129, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HORTICULTURE", "metadata": {"headings": [{"headings_0": {"content": "HORTICULTURE", "page": 129, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 129, "level": 3}}], "page": 129, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "obtain an agriculture GROUP insurance policy \\| 140 \\\\\\* ALIA-LEJU SACCO ANGUPARU CF67002105GP8G EJAVU  \nHORTICULTURE  \n700,000 The borrower did not JOVINA HORTICULTURE obtain an agriculture GROUP insurance policy \n125 \nALIA-LEJU SACCO DRATELE CM98002108XVDL NGALABIA YOUTH HORTICULTURE  \n500,000 The borrower did not CHRISTOPHER HORTICULTURE obtain an agriculture \n142 ALIA-LEJU SACCO AFAYO GODFREY CM96002106J87F EJAVU", "metadata": {"headings": [{"headings_0": {"content": "HORTICULTURE", "page": 129, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 129, "level": 3}}, [{"headings_0": {"content": "HORTICULTURE", "page": 129, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 129, "level": 3}}], [{"headings_0": {"content": "HORTICULTURE", "page": 129, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 129, "level": 3}}], [{"headings_0": {"content": "HORTICULTURE", "page": 129, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 129, "level": 3}}]], "page": 129, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HORTICULTURE", "metadata": {"headings": [{"headings_0": {"content": "HORTICULTURE", "page": 130, "level": 3}}, {"headings_1": {"content": "HORTICULTURE", "page": 129, "level": 3}}], "page": 130, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "}\" ste", "metadata": {"headings": [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], "page": 131, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "166 LUGBARI-ODUPI ANDRESIRU CF7900210AN59F ALIOECOKU FG CASSAVA YINGA  \n600,000 The borrower did not EFEMIA  \nobtain an agriculture insurance policy \n127 \n167 LUGBARI-ODUPI ANDRESIRU CF9400210E9P1A GOD GIVEN FG CASSAVA ONAI SACCO JILDAH \n1,000,000 The borrower did not obtain an agriculture insurance polic LUGBARI-ODUPI ANGUKO ROSE CF8800210AQTMC AMAOBIRA FG CASSAVA UPPER OJIA 800,000 The borrower did not SACCO  \nobtain an agriculture \nLUGBARI-ODUPI ANGUNDARU CF8100210A4GAL MAECORA FG CASSAVA DAKO SACCO JENNETY \nLUGBARI-ODUPI ANGUYO RONALD CM79002109JR7E MUNGUFENI FG CASSAVA DAKO SACCO \nLUGBARI-ODUPI ANNA DRAJIRU CF4000210A3QVH ALIOECOKU FG CASSAVA YINGA SACCO \nLUGBARI-ODUPI ASIKU KENNEDY CM98002109840L LEALIKU FG CASSAVA YINGA SACCO \nLUGBARI-ODUPI ASINDUA KASTO CM5600210A4R2K MAISANGUMU FG CASSAVA DAKO SACCO \nLUGBARI-ODUPI AVAKO GRACE CF83002101M29H GOD GIVEN FG CASSAVA ONAI SACCO \n175 LUGBARI-ODUPI AVAKO PALIMA CF790021094W2K MAISANGUMU FG CASSAVA DAKO SACCO \n176 LUGBARI-ODUPI BAKO RAMOLA CF87002102M3WA ALIOECOKU FG CASSAVA SACCO \n177 LUGBARI-ODUPI BUTELE MORIS CM95002100DWQF MUNGUFENI FG CASSAVA SACCO \n178 LUGBARI-ODUPI CANDIRU EMMA CF7400210A3TES ALIOECOKU FG CASSAVA SACCO \n179 LUGBARI-ODUPI CANDIRU LINA CF8600210A450E DRILEBA FG CASSAVA SACCO \n128", "metadata": {"headings": [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}, [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}]], "page": 131, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "insurance policy  \n500,000 The borrower did not obtain an agriculture insurance policy 1,000,000 The borrower did not obtain an agriculture insurance policy  \n500,000 The borrower did not obtain an\\_ agriculture insurance policy  \n800,000 The borrower did not obtain an\\_ agriculture insurance policy  \n700,000 The borrower did not obtain an agriculture insurance policy 1,000,000 The borrower did not obtain an agriculture insurance policy  \n800,000 The borrower did not obtain an agriculture insurance polic  \n600,000 The borrower did not obtain an agriculture insurance policy 1,000,000 The borrower did not obtain an agriculture insurance polic  \n600,000 The borrower did not obtain an agriculture insurance policy  \n700,000 The borrower did not obtain an agriculture insurance policy \n180 LUGBARI-ODUPI DIYU DARIO CM95002100PEUA LUGBARI YOUTH CASSAVA ONAI SACCO \n181 LUGBARI-ODUPI DRACI MODEST CM62002106EYHF ALIOECOKU FG CASSAVA YINGA SACCO \n182 LUGBARI-ODUPI DRAMADRI JAMES CM860021043JNH ALIOECOKU FG CASSAVA YINGA SACCO \n183 LUGBARI-ODUPI DRAMANI JUSTO CM85002100LUC UNITED FG CASSAVA ONAI SACCO \n184 LUGBARI-ODUPI DRICIRU TEGNA CF78002103V8YL FANANYBIDI CASSAVA EDIOFE SACCO \n\u2018800,000 The borrower did not obtain an agriculture insurance policy 1,000,000 The borrower did not obtain an agriculture insurance policy  \n700,000 The borrower did not obtain an agriculture insurance policy 1,000,000 The borrower did not obtain an agriculture insurance policy  \n500,000 The borrower did not obtain an agriculture \\| insurance policy 185 LUGBARI-ODUPI GUVULE CHARLES CM92002100Q5XE MUNGUFENI FG CASSAVA ONIVU  \n1,000,000 The borrower did not SACCO  \nobtain an agriculture insurance policy  \n186 LUGBARI-ODUPI ISABURU CICILIA CF7400210A4R9E LUGBARI UNITED CASSAVA LOWER  \n1,000,000 The borrower did not SACCO FG OJIA obtain an agriculture \n187 LUGBARI-ODUPI ISIRU DORISH CF9800210C30NG LUGBARI BODI CASSAVA KORI SACCO \n188 LUGBARI-ODUPI ISIRU MAGRET CF8300210A4NWF MUNGUFENI FG CASSAVA ONIVU SACCO \n189 LUGBARI-ODUPI JURUA STEPHEN CM7400210D4MXK DRILEBA FG CASSAVA SACCO \n190 LUGBARI-ODUPI MALIKO CF7300210105PL MUNGUFENI FG CASSAVA SACCO DOMINIKA \n191 LUGBARI-ODUPI MATURU CF93002103KRLC LUGBARI BODI CASSAVA SACCO CHRISTINE \n192 LUGBARI-ODUPI MUNGULENI CM9800210AWFNF LUGBARI YOUTH CASSAVA SACCO BONFACE \n129 \ninsurance policy  \n450,000 The borrower did not obtain an agriculture insurance policy  \n700,000 The borrower did not obtain an agriculture insurance policy 1,000,000 The borrower did not obtain an agriculture insurance policy 1,000,000 The borrower did not obtain an agriculture insurance policy  \n700,000 The borrower did not obtain an agriculture insurance policy  \n800,000 The borrower did not obtain an agriculture insurance policy", "metadata": {"headings": [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}, [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}], [{"headings_0": {"content": "}\" ste", "page": 131, "level": 1}}, {"headings_1": {"content": "HORTICULTURE", "page": 130, "level": 3}}]], "page": 132, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "O\u20acT", "metadata": {"headings": [{"headings_0": {"content": "O\u20acT", "page": 134, "level": 1}}, {"headings_1": {"content": "}\" ste", "page": 131, "level": 1}}], "page": 134, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Anod aaueinsul ainynoube ue uleyqo  \njou pip Jamoioq aut 000'009 aod adueinsul aunynabe ue uleIgo  \nyou pip Jamoioq aul 000'009 ayod adueinsul \nODIVS VAVSSVD 1A08 Iavasn\u0131 AXHTEOTZOOE64D VINOTD ONLL IdNdO-Tavaom S0Z \nODDVS  \nVAVSSVD HLNOA TevVd9M1 A6HASOTZOOPESD LATYYVH NYOSOS IdNao-Iava9n1 b07", "metadata": {"headings": [{"headings_0": {"content": "O\u20acT", "page": 134, "level": 1}}, {"headings_1": {"content": "}\" ste", "page": 131, "level": 1}}, [{"headings_0": {"content": "O\u20acT", "page": 134, "level": 1}}, {"headings_1": {"content": "}\" ste", "page": 131, "level": 1}}], [{"headings_0": {"content": "O\u20acT", "page": 134, "level": 1}}, {"headings_1": {"content": "}\" ste", "page": 131, "level": 1}}]], "page": 134, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a\u0131nynaube ue uleyqo ONDIOM ODDVS \\| jou pip Jsmouog 34! 000'000'T  \nIVNO VAVSSVD GYVH Tavaon\u0131 AUZPVOTZOOSZWD ONWITI NANFTII4 IdNao-IavgoNnI \u00a302 An\\\\jod soueinsul  \nainynoube ue ulejqo  \nODIVS  \nyou pip 4aMou0q 41 000\u2018000'T TIH VMV VAVSSV)D 94 NZNVISV AIVZSOTZOOZEII STaOd NALLIZO IANAO-TAVIaDN1 oT Aa\u0131lod aaueansui  \na\u0131nynau\u00dfe Uue uleIgo SNIMOYWD OD9VS jou pip Jomouog au! 000\u2018000'T OVE VAVSSVD VAVSSVD HAZATOTESO8ZIHI VTIIDID NAIZNO IdNdO-Travaom TOZ Adiod saueinsul  \ns\u0131nynaube ue \u2014\\_uye\\}qo  \nVAVSSVI INLLSTYHD ODDVS Jou pip Jsmouoq aut 000\u2019000'T TIIH VMV VAVSSVI OZVaN3ISV IIZFZTOTZZ00849 NAIZNO IdNdO-lravaom 007 \\| Adyod aoueunsul  \ns\u0131nynau\u00dfe ue ulejygo  \njou pip Jamosiog aul 000\u2018000'T  \nApyod adueinsul  \ns\u0131nynau\u00dfe ue uleygo  \njou pip Jamoiioq ay 000'00Z \nODDVS VAVSSVI 94 QA3LINN HdSdTOTZOOZZWD WVITIIM VWIZNO IdNdO-Tavaon 66T", "metadata": {"headings": [{"headings_0": {"content": "O\u20acT", "page": 134, "level": 1}}, {"headings_1": {"content": "}\" ste", "page": 131, "level": 1}}, [{"headings_0": {"content": "O\u20acT", "page": 134, "level": 1}}, {"headings_1": {"content": "}\" ste", "page": 131, "level": 1}}]], "page": 134, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ODDVS", "metadata": {"headings": [{"headings_0": {"content": "ODDVS", "page": 134, "level": 3}}, {"headings_1": {"content": "O\u20acT", "page": 134, "level": 1}}], "page": 134, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "VAVSSVD 54 NSAID GOD [PBMZSOTZOOTSII FJIAOL NAOANO IdNAO-IUVvg9N1 861", "metadata": {"headings": [{"headings_0": {"content": "ODDVS", "page": 134, "level": 3}}, {"headings_1": {"content": "O\u20acT", "page": 134, "level": 1}}], "page": 134, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pas SaueANsUI a", "metadata": {"headings": [{"headings_0": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}, {"headings_1": {"content": "ODDVS", "page": 134, "level": 3}}], "page": 134, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S\u0131nynaube re ule\\}go ODDS jou pip SUL 000002 THH VMV VAVSSVD 54 NZNVISV JrZPTOTZOOESAI WIS3IL NAOLO IdNdO-Tavaon L6T aod adueinsul  \nS\u0131nynaube uleyqo OIIVS jou pip JsMouoq aul 000\u2019000\u00b0T  \nVAVSSVI 94 NAINO 98LF00TES0EEAI VWIGNWID NYOLO IdNaO-Iava9n1 961 Dod adueinsul Te a\u0131ny\u0131naube u\u0131e\\}qo OIIVS jou pip 4amoioq aul 000\u2019000\u2019T  \naod aaueinsul  \nainynoube ue uleyqo \nIVNO VAVSSVD 94 NSAID GOD AIZYTOTZOOFZWD OIGAVW V5340 IdNAO-Iava9n1 S6T", "metadata": {"headings": [{"headings_0": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}, {"headings_1": {"content": "ODDVS", "page": 134, "level": 3}}, [{"headings_0": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}, {"headings_1": {"content": "ODDVS", "page": 134, "level": 3}}]], "page": 134, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ODDS", "metadata": {"headings": [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], "page": 134, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "you pIp Jsmoluog au) 000\u2018008 340103 VAVSSVD IGIGANVNVS GMHPVOTZOOT9ID v1S3 NavaO TdNdO-TavaoM1 b6T \\| dod adueinsul  \ns\u0131nynau\u00dfe ue uleyqo  \njou pip Jamoiuoq aut 000\u2018000'T \nAHLOAOA ODIVS VAVSSVD 54 Q3LINN IXWAF0TZ008649 NanYVAN \\| Idnao-Tavasn\u0131 \u20ac6T \nLUGBARI-ODUPI VIKO SETINA CF750021052CMF DRILEBA FG CASSAVA SACCO \nLUGBARI-ODUPI VIYO AKULINO CM81002100PMRK LUGBARI UNITED CASSAVA \n700,000 The borrower did not obtain an agriculture insurance polic  \n1,000,000 The borrower did not SACCO FG OJIA obtain an agriculture \nLUGBARI-ODUPI VIYOGA VICTORY CM870021058MG]J ALIOECOKU FG CASSAVA YINGA SACCO \n209 LUGBARI-ODUPI YADIA ALBERT CM690021032NEE ALIOECOKU FG CASSAVA YINGA SACCO \ninsurance polic  \n800,000 The borrower did not obtain an agriculture insurance policy  \n700,000 The borrower did not obtain an agriculture insurance policy 210 LUGBARI-ODUPI YASSIN OZOO CM59002100424) RUNGUMU CASSAVA DAKO 1,000,000 The borrower did not SACCO \n211 OKAVU-KATRINI DRARU CAROLINE CF7000210CUIYH SACCO \n212 OKAVU-KATRINI BAKO JESKA CF70002107AHRK SACCO \n213 OKAVU-KATRINI ADIRU LILIAN CF8300210AY53E SACCO \n214 OKAVU-KATRINI LENI LEYA CF800021078H9J SACCO \n215 OKAVU-KATRINI OKOJIRU JOYCE CF64002107YH4H SACCO \n216 OKAVU-KATRINI AYAKAKA CF8600210TTYAA \nobtain an agriculture insurance policy CASSAVA OJIA \n500,000 The borrower did not GROWING  \nobtain an agriculture insurance policy  \nCASSAVA OJIA  \n500,000 The borrower did not GROWING  \nobtain an agriculture insurance polic  \nCASSAVA OJIA  \n500,000 The borrower did not GROWING  \nobtain an agriculture insurance policy  \nCASSAVA  \n500,000 The borrower did not GROWING  \nobtain an agriculture insurance polic  \nCASSAVA  \n500,000 The borrower did not GROWING  \nobtain an agriculture insurance policy  \nCASSAVA  \n500,000 The borrower did not SACCO FLORENCE GROWING obtain an agriculture \n217 OKAVU-KATRINI ALIORU JULIET CF7500210AV08] SACCO \ninsurance policy CASSAVA  \n500,000 The borrower did not GROWING  \nobtain an agriculture insurance policy  \n218 Ee OKAVU-KATRINI DRAKORU CF81077102)K9J  \nBEAN  \n500,000 The borrower did not HARRIET GROWING obtain an agriculture 1 insurance policy \n131 \n219 OKAVU-KATRINI INZIKURU CF800210CRMCG  \nBEANS OWANGURU 500,000 The borrower did not SACCO FLORENCE GROWING obtain an agriculture \n220 OKAVU-KATRINI ADIRU ROSE CF74002109JQMC SACCO \n221 OKAVU-KATRINI ENGAMA GILBERT \\| CM75002107RUUE SACCO OSCA \ninsurance policy  \nBEANS OWANGURU 600,000 The borrower did not GROWING  \nobtain an agriculture", "metadata": {"headings": [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}, [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}], [{"headings_0": {"content": "ODDS", "page": 134, "level": 1}}, {"headings_1": {"content": "pas SaueANsUI a", "page": 134, "level": 4}}]], "page": 134, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "insurance", "metadata": {"headings": [{"headings_0": {"content": "insurance", "page": 136, "level": 1}}, {"headings_1": {"content": "ODDS", "page": 134, "level": 1}}], "page": 136, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "policy  \nG/NUT OWANGURU 800,000 The borrower did not GROWING  \nobtain an agriculture insurance policy  \n222 OKAVU-KATRINI RUKULE CM80021049N8L  \nG/NUT OWANGURU 500,000 The borrower did not SACCO SILVANOUS GROWING obtain an agriculture \n223 OKAVU-KATRINI TIKO NOLA CF6700210AHIXD SACCO \n224 OKAVU-KATRINI ALIORU KADDA CF780771040QPA SACCO \n225 OKAVU-KATRINI ALINDUBO SIMON CM72006102C4LY SACCO \n226 OKAVU-KATRINI ARIKU FILIAM CM83002104F8K) SACCO \n227 OKAVU-KATRINI DRALERU JOSEPH CF66002109KVFE \ninsurance policy  \nBEAN OWANGURU 600,000 The borrower did not \\|", "metadata": {"headings": [{"headings_0": {"content": "insurance", "page": 136, "level": 1}}, {"headings_1": {"content": "ODDS", "page": 134, "level": 1}}, [{"headings_0": {"content": "insurance", "page": 136, "level": 1}}, {"headings_1": {"content": "ODDS", "page": 134, "level": 1}}], [{"headings_0": {"content": "insurance", "page": 136, "level": 1}}, {"headings_1": {"content": "ODDS", "page": 134, "level": 1}}], [{"headings_0": {"content": "insurance", "page": 136, "level": 1}}, {"headings_1": {"content": "ODDS", "page": 134, "level": 1}}], [{"headings_0": {"content": "insurance", "page": 136, "level": 1}}, {"headings_1": {"content": "ODDS", "page": 134, "level": 1}}], [{"headings_0": {"content": "insurance", "page": 136, "level": 1}}, {"headings_1": {"content": "ODDS", "page": 134, "level": 1}}], [{"headings_0": {"content": "insurance", "page": 136, "level": 1}}, {"headings_1": {"content": "ODDS", "page": 134, "level": 1}}]], "page": 136, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GROWING", "metadata": {"headings": [{"headings_0": {"content": "GROWING", "page": 136, "level": 3}}, {"headings_1": {"content": "insurance", "page": 136, "level": 1}}], "page": 136, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "obtain an agriculture insurance policy  \nG/NUT OWANGURU 1,000,000 The borrower did not GROWING  \nobtain an\\_ agriculture insurance policy  \nG/NUT OWANGURU 500,000 The borrower did not GROWING  \nobtain an agriculture insurance policy  \nG/NUT OWANGURU 500,000 The borrower did not GROWING  \nobtain an agriculture insurance policy  \nCASSAVA AJIKOA 1,000,000 The borrower did not SACCO LAURENCE GROWING obtain an agriculture \n228 OKAVU-KATRINI BAKO ROSE CF7200210AYRKH SACCO \ninsurance policy CASSAVA AJIKOA 1,000,000 The borrower did not FARMING  \nobtain an agriculture 1,000,000 insurance policy  \n229 OKAVU-KATRINI AJOBE ABDALAH CM600021000XLHD  \nCASSAVA WONGOA  \nThe borrower did not", "metadata": {"headings": [{"headings_0": {"content": "GROWING", "page": 136, "level": 3}}, {"headings_1": {"content": "insurance", "page": 136, "level": 1}}, [{"headings_0": {"content": "GROWING", "page": 136, "level": 3}}, {"headings_1": {"content": "insurance", "page": 136, "level": 1}}], [{"headings_0": {"content": "GROWING", "page": 136, "level": 3}}, {"headings_1": {"content": "insurance", "page": 136, "level": 1}}]], "page": 136, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014 SACCO", "metadata": {"headings": [{"headings_0": {"content": "\u2014 SACCO", "page": 136, "level": 2}}, {"headings_1": {"content": "GROWING", "page": 136, "level": 3}}], "page": 136, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FARMING  \nobtain an agriculture Pas insurance policy 230 OKAVU-KATRINI RUKIA CF7500210E114K  \nCASSAVA KARAA 1,000,000 The borrower did not SACCO  \nFARMING  \nobtain an agriculture \n231 OKAVU-KATRINI ANGUCIA JUDITH CF96002105WF7D SACCO \ninsurance policy CASSAVA WONGOA 500,000 The borrower did not FARMING  \nobtain an agriculture insurance policy \nOKAVU-KATRINI LETARU SCOVIA CF950291014UWF", "metadata": {"headings": [{"headings_0": {"content": "\u2014 SACCO", "page": 136, "level": 2}}, {"headings_1": {"content": "GROWING", "page": 136, "level": 3}}, [{"headings_0": {"content": "\u2014 SACCO", "page": 136, "level": 2}}, {"headings_1": {"content": "GROWING", "page": 136, "level": 3}}], [{"headings_0": {"content": "\u2014 SACCO", "page": 136, "level": 2}}, {"headings_1": {"content": "GROWING", "page": 136, "level": 3}}], [{"headings_0": {"content": "\u2014 SACCO", "page": 136, "level": 2}}, {"headings_1": {"content": "GROWING", "page": 136, "level": 3}}]], "page": 136, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 137, "level": 3}}, {"headings_1": {"content": "\u2014 SACCO", "page": 136, "level": 2}}], "page": 137, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CASSAVA AJIOA I 500,000 The borrower did not FARMING  \nobtain an agriculture \n\\| insurance policy OKAVU-KATRINI ONDORU JANE CF76002107VGGG  \nG/NUT AJIKOA 500,000 The borrower did not \nSACCO  \nGROWING  \nobtain an agriculture insurance policy \\_ \\| OKAVU-KATRINI BAKO ANZILIATA CF82002104VCKC  \nG/NUT AJIKOA 500,000 The borrower did not \nSACCO  \nGROWING  \nobtain an agriculture \n\\| insurance policy OKAVU-KATRINI ASERU BAIFA CF74002100DRPD  \nBEANS AJIKOA 500,000 The borrower did not \nSACCO  \nFARMING  \nobtain an agriculture \n\\| 7 insurance policy OKAVU-KATRINI AJURU KETTY CF7500210J58G  \nCASSAVE AJIKOA  \n500,000 The borrower did not \nSACCO  \nGROWING \\|  \nobtain an agriculture \ninsurance policy OKAVU-KATRINI ARAMIRU IREN CF71002104ZIHG  \nCASSAVA AJIKOA 1,000,000 The borrower did not \nSACCO  \nFARMING  \nobtain an agriculture \ninsurance policy \nAppendix 10: PDM Inspection Report  \nSN Enterprise PRFSACCO Amount Pictorial Evidence implemented", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 137, "level": 3}}, {"headings_1": {"content": "\u2014 SACCO", "page": 136, "level": 2}}, [{"headings_0": {"content": "SACCO", "page": 137, "level": 3}}, {"headings_1": {"content": "\u2014 SACCO", "page": 136, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 137, "level": 3}}, {"headings_1": {"content": "\u2014 SACCO", "page": 136, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 137, "level": 3}}, {"headings_1": {"content": "\u2014 SACCO", "page": 136, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 137, "level": 3}}, {"headings_1": {"content": "\u2014 SACCO", "page": 136, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 137, "level": 3}}, {"headings_1": {"content": "\u2014 SACCO", "page": 136, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 137, "level": 3}}, {"headings_1": {"content": "\u2014 SACCO", "page": 136, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 137, "level": 3}}, {"headings_1": {"content": "\u2014 SACCO", "page": 136, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 137, "level": 3}}, {"headings_1": {"content": "\u2014 SACCO", "page": 136, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 137, "level": 3}}, {"headings_1": {"content": "\u2014 SACCO", "page": 136, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 137, "level": 3}}, {"headings_1": {"content": "\u2014 SACCO", "page": 136, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 137, "level": 3}}, {"headings_1": {"content": "\u2014 SACCO", "page": 136, "level": 2}}]], "page": 137, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Received", "metadata": {"headings": [{"headings_0": {"content": "Received", "page": 138, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 137, "level": 3}}], "page": 138, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tiko Nola- Peanut OKAVU-  \nA", "metadata": {"headings": [{"headings_0": {"content": "Received", "page": 138, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 137, "level": 3}}], "page": 138, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Growing KATRINI", "metadata": {"headings": [{"headings_0": {"content": "Growing KATRINI", "page": 138, "level": 3}}, {"headings_1": {"content": "Received", "page": 138, "level": 1}}], "page": 138, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 138, "level": 1}}, {"headings_1": {"content": "Growing KATRINI", "page": 138, "level": 3}}], "page": 138, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Jane Alioru- AJIRAKU 800,000", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 138, "level": 1}}, {"headings_1": {"content": "Growing KATRINI", "page": 138, "level": 3}}], "page": 138, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Horticulture", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 138, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 138, "level": 1}}], "page": 138, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ojoatre Saul - LUGBARI- 1,000,000 Piggery ODUPI SACCO \n134 \nAudit remarks \nNola received funds on 11\" July 2023.  \nThe project is on an estimate of 1 acre of owned land. She planted in August 2023 and expects to harvest in December 2023 with an expected profit of UGX.2M She is happy and hopeful in the program.", "metadata": {"headings": [{"headings_0": {"content": "Horticulture", "page": 138, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 138, "level": 1}}, [{"headings_0": {"content": "Horticulture", "page": 138, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 138, "level": 1}}], [{"headings_0": {"content": "Horticulture", "page": 138, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 138, "level": 1}}], [{"headings_0": {"content": "Horticulture", "page": 138, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 138, "level": 1}}]], "page": 138, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Challenges", "metadata": {"headings": [{"headings_0": {"content": "Challenges", "page": 138, "level": 2}}, {"headings_1": {"content": "Horticulture", "page": 138, "level": 1}}], "page": 138, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pests and diseases \nJane received funds on the 27\u2018 May 2023", "metadata": {"headings": [{"headings_0": {"content": "Challenges", "page": 138, "level": 2}}, {"headings_1": {"content": "Horticulture", "page": 138, "level": 1}}, [{"headings_0": {"content": "Challenges", "page": 138, "level": 2}}, {"headings_1": {"content": "Horticulture", "page": 138, "level": 1}}]], "page": 138, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The project of cabbage growing is on a half an acre of", "metadata": {"headings": [{"headings_0": {"content": "The project of cabbage growing is on a half an acre of", "page": 138, "level": 3}}, {"headings_1": {"content": "Challenges", "page": 138, "level": 2}}], "page": 138, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "rented land.  \nShe expects that at the time of harvest, approximately 2M will be earned as profits.  \nShe is also hopeful of continuity of the business after", "metadata": {"headings": [{"headings_0": {"content": "The project of cabbage growing is on a half an acre of", "page": 138, "level": 3}}, {"headings_1": {"content": "Challenges", "page": 138, "level": 2}}], "page": 138, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "harvest.", "metadata": {"headings": [{"headings_0": {"content": "harvest.", "page": 138, "level": 1}}, {"headings_1": {"content": "The project of cabbage growing is on a half an acre of", "page": 138, "level": 3}}], "page": 138, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "She was so happy with the program.  \nSaul received funds in May 2023 for piggery project. He bought 5 piglets, feeds and vaccination out of the", "metadata": {"headings": [{"headings_0": {"content": "harvest.", "page": 138, "level": 1}}, {"headings_1": {"content": "The project of cabbage growing is on a half an acre of", "page": 138, "level": 3}}], "page": 138, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "money.", "metadata": {"headings": [{"headings_0": {"content": "money.", "page": 138, "level": 3}}, {"headings_1": {"content": "harvest.", "page": 138, "level": 1}}], "page": 138, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "He is so hopeful and happy in the program and also expected continuity of the business.", "metadata": {"headings": [{"headings_0": {"content": "money.", "page": 138, "level": 3}}, {"headings_1": {"content": "harvest.", "page": 138, "level": 1}}], "page": 138, "document_name": "Terego District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Overall, the DLG under collected local revenue which denied the", "entity resources for implementation of the following planned", "activities.", "No Out-put Activity Purpose of the Budget", "code un-implemented Amount", "activities", "000023 Inspection and Inspection of 20,300,000", "Monitoring district projects", "being implemented", "2 000013 Finance and Mobilization, 24,856,940", "Accounting Supervision and", "Monitoring of Local", "revenue collection", "from Lower local", "overnments done", "3 000013 Transfers to General service 12,195,000", "lower local delivery at LLG", "Government level."], "page": 7}]}
\ No newline at end of file
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF TORORO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORIGin a; COpy", "metadata": {"headings": [{"headings_0": {"content": "ORIGin a; COpy", "page": 1, "level": 2}}], "page": 1, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "ORIGin a; COpy", "page": 1, "level": 2}}], "page": 1, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGin a; COpy", "page": 1, "level": 2}}], "page": 1, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Spite teeeetesssneeesnsescsaseessnsseceansnsessnsesessnseeessasescesensseasensssesuiseresuiustesneeessnressssnecssnietesanieensanenen saoipuaddy cot 1390W LNAWdOTSASC HSTYVd AHL SO NOILVLNAWAIdWI  \n09 gereneeeeeeentenseeneenensstn NOLLYISISIT HLIM JONVIIdWOD 40 LIANV 3HLL NO INOdIN genneeneeeeneeenneeenenstnennseesnenseenesseennseeeesss sense tnanen SILITITSISNOISIN ONILNOIIN NIHLO SLNAWALVLS WWIDNVNIS SO LIGNVY 3HL UO4 ALTIISISNOISIU S.AOLIANV PEs SLNAWALVLS IWIDNVNIS SHL YOs ALTIIGISNOdSAY S,LNAWSDVNV porte eeteeenseeeneeesneeeassseeeasseccssnseeesssecsssneeessnssecasienseessacesaserceanicesneretsenes NOLLWWYO4NI YSHLO Tereneeeetenenseennnntennnnenseetennnteennnnneete onen 94d ONY AU N3aNN ANaATaa DINNIS  \nSs Lgnneeneeeeeeeenesentnseseeensetsssetenssetnnssteesstnnseestenntensessn NOLLVOINNIIIVDS OMIN Ps ZEeneemeeneenssensstnenesstennntensseennsseenanese sense INVY9 INSWdOTSASG NOLLYONGA ss QT rrrretrrtesteeesnsaseeenseensssenssssecessnsssesnseeesnasecessnassnssnaveessuisecessusscrssanesssaeessnstessssiiesenensaaies WVNDONd (1419N) SY34SNVAL TVISI4 TVLNIWNYIFAODUELNI VANVON JO NOLLVLNAWSIdWI  \nUS 77\u00b0\" (DISSMA) LNVYD TVNOLLIANOI NOLLYLINVS ANV AlddNS UILYM AOTALSIA  \nTS vT (SVIUV SNDOJ) SAWWVYDOUd/SLNVYD LNIWNYWFAOI AFN JO NOLLVLNAWIIANI  \n05 rn SaL\u0131vn Nano nn a ea IE nn SANIVALLSINOG o's Een NaLLYN 30 SISYHaNA \nList of Acronyms \n[ Acronym \"Meaning  \nDLG \\| District Local Government", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGin a; COpy", "page": 1, "level": 2}}, [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGin a; COpy", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGin a; COpy", "page": 1, "level": 2}}]], "page": 2, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201cGoU ~~ Government", "metadata": {"headings": [{"headings_0": {"content": "\u201cGoU ~~ Government", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 3, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 3, "level": 3}}, {"headings_1": {"content": "\u201cGoU ~~ Government", "page": 3, "level": 3}}], "page": 3, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Uganda nn :", "metadata": {"headings": [{"headings_0": {"content": "Uganda nn :", "page": 3, "level": 4}}, {"headings_1": {"content": "of", "page": 3, "level": 3}}], "page": 3, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "HCMS Human Capital", "metadata": {"headings": [{"headings_0": {"content": "Uganda nn :", "page": 3, "level": 4}}, {"headings_1": {"content": "of", "page": 3, "level": 3}}], "page": 3, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management System ve", "metadata": {"headings": [{"headings_0": {"content": "Management System ve", "page": 3, "level": 5}}, {"headings_1": {"content": "Uganda nn :", "page": 3, "level": 4}}], "page": 3, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ICT Information and Communication Technology \nEn \n. \n1 ope \n\\|  \naor", "metadata": {"headings": [{"headings_0": {"content": "Management System ve", "page": 3, "level": 5}}, {"headings_1": {"content": "Uganda nn :", "page": 3, "level": 4}}, [{"headings_0": {"content": "Management System ve", "page": 3, "level": 5}}, {"headings_1": {"content": "Uganda nn :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Management System ve", "page": 3, "level": 5}}, {"headings_1": {"content": "Uganda nn :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Management System ve", "page": 3, "level": 5}}, {"headings_1": {"content": "Uganda nn :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Management System ve", "page": 3, "level": 5}}, {"headings_1": {"content": "Uganda nn :", "page": 3, "level": 4}}]], "page": 3, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201cINTOSAI", "metadata": {"headings": [{"headings_0": {"content": "\u201cINTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "Management System ve", "page": 3, "level": 5}}], "page": 3, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "International Organization of Supreme Audit Institutions \\| \nIPPS Personnel and Payroll \n\\| Integrated", "metadata": {"headings": [{"headings_0": {"content": "\u201cINTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "Management System ve", "page": 3, "level": 5}}, [{"headings_0": {"content": "\u201cINTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "Management System ve", "page": 3, "level": 5}}], [{"headings_0": {"content": "\u201cINTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "Management System ve", "page": 3, "level": 5}}]], "page": 3, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "system", "metadata": {"headings": [{"headings_0": {"content": "system", "page": 3, "level": 5}}, {"headings_1": {"content": "\u201cINTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| International Standards of Supreme Audit Institutions ISSAIs \n\u201cLGFAM \\| \u201c\\| Local Government \nFinancial \\| and Accounting 2007", "metadata": {"headings": [{"headings_0": {"content": "system", "page": 3, "level": 5}}, {"headings_1": {"content": "\u201cINTOSAI", "page": 3, "level": 3}}, [{"headings_0": {"content": "system", "page": 3, "level": 5}}, {"headings_1": {"content": "\u201cINTOSAI", "page": 3, "level": 3}}], [{"headings_0": {"content": "system", "page": 3, "level": 5}}, {"headings_1": {"content": "\u201cINTOSAI", "page": 3, "level": 3}}]], "page": 3, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Manual,", "metadata": {"headings": [{"headings_0": {"content": "Manual,", "page": 3, "level": 7}}, {"headings_1": {"content": "system", "page": 3, "level": 5}}], "page": 3, "document_name": 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"level": 2}}, {"headings_1": {"content": "| u Banker's", "page": 3, "level": 4}}], "page": 3, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 3, "level": 2}}, {"headings_1": {"content": "| u Banker's", "page": 3, "level": 4}}], "page": 3, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "De", "metadata": {"headings": [{"headings_0": {"content": "De", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}], "page": 3, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014t\u2014<Cs~St tt\u201d \nREPORT OF THE AUDITOR GENERAL - . \nON THE FINANCIAL STATEMENTS OF TORORO 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 Tororo District Local Government, which comprise the Statement of Financial Position as at 30\u00b0\" 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 Tororo 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": "De", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}, [{"headings_0": {"content": "De", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}], [{"headings_0": {"content": "De", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}], [{"headings_0": {"content": "De", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}], [{"headings_0": {"content": "De", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}], [{"headings_0": {"content": "De", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}], [{"headings_0": {"content": "De", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}], [{"headings_0": {"content": "De", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}]], "page": 3, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"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 District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Tororo District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the Tororo District had a budget of UGX.84,120,657,019 out of which UGX.74,471,203,202 (89%) was warranted as shown below; \nBudget Warrants % age of UGX (A) UGX (B) warrants", "metadata": {"headings": [{"headings_0": {"content": "De", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}, [{"headings_0": {"content": "De", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}], [{"headings_0": {"content": "De", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}], [{"headings_0": {"content": "De", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}], [{"headings_0": {"content": "De", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}], [{"headings_0": {"content": "De", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}], [{"headings_0": {"content": "De", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}], [{"headings_0": {"content": "De", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}]], "page": 4, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recurrent }", "metadata": {"headings": [{"headings_0": {"content": "Recurrent }", "page": 5, "level": 2}}, {"headings_1": {"content": "De", "page": 3, "level": 1}}], "page": 5, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recurrent \u2014 \\|  \n75,064,722,799 67,564,432,398 1 f /  \n2 Development 9,055,934,220 6,906,770,804 1 F I \n1  \nI \nOut of the total warrants of UGX.74,471,293,202 I reviewed the utilisation of ,  \nwarrants worth UGX. 46,957,128,872 (63%) as summarised in the table below; Details Actual Cumulative Actual Cumulative expenditure expenditure %age out (UGX) of total", "metadata": {"headings": [{"headings_0": {"content": "Recurrent }", "page": 5, "level": 2}}, {"headings_1": {"content": "De", "page": 3, "level": 1}}, [{"headings_0": {"content": "Recurrent }", "page": 5, "level": 2}}, {"headings_1": {"content": "De", "page": 3, "level": 1}}], [{"headings_0": {"content": "Recurrent }", "page": 5, "level": 2}}, {"headings_1": {"content": "De", "page": 3, "level": 1}}]], "page": 5, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_Warrants", "metadata": {"headings": [{"headings_0": {"content": "_Warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "Recurrent }", "page": 5, "level": 2}}], "page": 5, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1\" (Senden 41,808,132,872 \n", "metadata": {"headings": [{"headings_0": {"content": "_Warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "Recurrent }", "page": 5, "level": 2}}, [{"headings_0": {"content": "_Warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "Recurrent }", "page": 5, "level": 2}}]], "page": 5, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. SET 41,808,132,872 \\_", "metadata": {"headings": [{"headings_0": {"content": "_Warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "Recurrent }", "page": 5, "level": 2}}], "page": 5, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "En \\| expenditure \u2014 EE 2 Theme area-PDM", "metadata": {"headings": [{"headings_0": {"content": "_Warrants", "page": 5, "level": 3}}, {"headings_1": {"content": "Recurrent }", "page": 5, "level": 2}}], "page": 5, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "en 155,088,000 | 41,963,220,872", "metadata": {"headings": [{"headings_0": {"content": "en 155,088,000 | 41,963,220,872", "page": 5, "level": 1}}, {"headings_1": {"content": "_Warrants", "page": 5, "level": 3}}], "page": 5, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "en 155,088,000 | 41,963,220,872", "page": 5, "level": 1}}, {"headings_1": {"content": "_Warrants", "page": 5, "level": 3}}], "page": 5, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Focus area-Microscale 516,053,000 42,988,217,872", "metadata": {"headings": [{"headings_0": {"content": "en 155,088,000 | 41,963,220,872", "page": 5, "level": 1}}, {"headings_1": {"content": "_Warrants", "page": 5, "level": 3}}], "page": 5, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "UGIFT (Infrastructure 2,424,930,000 45,413,147,872  \nWater development grant 951,533,000 46,364,680,872 62 (Piped water, and Rural  \nwater and Sanitation grant)  \n\\|  \nDDEG \nObservation  \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "en 155,088,000 | 41,963,220,872", "page": 5, "level": 1}}, {"headings_1": {"content": "_Warrants", "page": 5, "level": 3}}, [{"headings_0": {"content": "en 155,088,000 | 41,963,220,872", "page": 5, "level": 1}}, {"headings_1": {"content": "_Warrants", "page": 5, "level": 3}}]], "page": 5, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- -- - - \u00bb\u00ab--", "metadata": {"headings": [{"headings_0": {"content": "en 155,088,000 | 41,963,220,872", "page": 5, "level": 1}}, {"headings_1": {"content": "_Warrants", "page": 5, "level": 3}}], "page": 6, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, the entity was supposed to collect The  \nAccounting Local revenue to the tune of UGX.2,107,246,000, however; by the end of Officer should utilize the year only UGX.1,004,776,280 had been collected representing 48% the  \nintegrated performance as shown in the table below and Appendix 1.  \nrevenue  \nadministration system No Source Approved Actual Variance (IRAS) opportunity in 527,870,000 Collections 177,994,323 \\| 349,875,677 improving the", "metadata": {"headings": [{"headings_0": {"content": "en 155,088,000 | 41,963,220,872", "page": 5, "level": 1}}, {"headings_1": {"content": "_Warrants", "page": 5, "level": 3}}], "page": 6, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ce", "metadata": {"headings": [{"headings_0": {"content": "ce", "page": 6, "level": 3}}, {"headings_1": {"content": "en 155,088,000 | 41,963,220,872", "page": 5, "level": 1}}], "page": 6, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Tax documentation and Revenues  \nreporting of the 2, Non-Tax 1,579,376,000 826,781,957 752,594,043  \nrevenue processes Revenues  \nand devise internal Total 2,107,246,000 1,004,776,280 1,102,469,720  \nRevenue measures of collecting  \nlocal The DLG under collected revenue from business license, land fees, Rent, revenue as budgeted. Administrative fees and licenses and other tax revenues. \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities.  \nActivity  \nPurpose of the Budget  \nun- \nAmount implemented", "metadata": {"headings": [{"headings_0": {"content": "ce", "page": 6, "level": 3}}, {"headings_1": {"content": "en 155,088,000 | 41,963,220,872", "page": 5, "level": 1}}, [{"headings_0": {"content": "ce", "page": 6, "level": 3}}, {"headings_1": {"content": "en 155,088,000 | 41,963,220,872", "page": 5, "level": 1}}], [{"headings_0": {"content": "ce", "page": 6, "level": 3}}, {"headings_1": {"content": "en 155,088,000 | 41,963,220,872", "page": 5, "level": 1}}]], "page": 6, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 6, "level": 2}}, {"headings_1": {"content": "ce", "page": 6, "level": 3}}], "page": 6, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ Procurement of To save the Information land for Katajula funds used for Management health centre 2 renting the upgrade in premises Katajula Sub occupied county \nand Payment of land for Soni Health center 2 upgrade i Soni Sub \nCapacity Learning visit to For capacity 28,000,000 Strengthening Gulu city by HODs building  \nand political  \nleaders. \nMonitoring Monitoring Strengthening 264,000,000 and allowances by Accountability  \nEvaluation  \nAdministration \n\\| [REN ee een aan \nThe Accounting Officer explained that for land fees the land office was \nuorepuswwosay \"palueuem \nLE I 16 ra 84\\} \\#6 \u201cJE pue ay\\}", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 6, "level": 2}}, {"headings_1": {"content": "ce", "page": 6, "level": 3}}, [{"headings_0": {"content": "activities", "page": 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{"headings_1": {"content": "aludojanaq", "page": 7, "level": 1}}], "page": 7, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "jede)", "metadata": {"headings": [{"headings_0": {"content": "jede)", "page": 7, "level": 1}}, {"headings_1": {"content": "puy ueld uewny Jeq!1de> puy SalAUaS je\u0131nyen ayeu|D \u2018abuey Puy J2JeM SAU JoPas Huimojjoy", "page": 7, "level": 3}}], "page": 7, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ju \nuo uo puy pue7 a", "metadata": {"headings": [{"headings_0": {"content": "jede)", "page": 7, "level": 1}}, {"headings_1": {"content": "puy ueld uewny Jeq!1de> puy SalAUaS je\u0131nyen ayeu|D \u2018abuey Puy J2JeM SAU JoPas Huimojjoy", "page": 7, "level": 3}}, [{"headings_0": {"content": "jede)", "page": 7, "level": 1}}, {"headings_1": {"content": "puy ueld uewny Jeq!1de> puy SalAUaS je\u0131nyen ayeu|D \u2018abuey Puy J2JeM SAU JoPas Huimojjoy", "page": 7, "level": 3}}]], "page": 7, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "aYL", "metadata": {"headings": [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], "page": 7, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No Observation Recommendation sic \nee \nIntegrated 72,334,000 Mechanized Purpose Transport  \nand periodic Maintenance of Infrastruct maintenance district roads ure And of district  \nServices  \nroads partially Impact maintained Smooth accessibility of citizens to key services affected Governanc 1,914,482,006 Non-payment Purpose  \ne and  \nof pensioners Payment of Security  \npensioners \nImpact  \nHard livelihood for retired staff \nAs a result of failure to warrant the budgeted funds, the District could not implement the following;  \nThe administrative block could not be constructed.  \ne  \nThe Bunya road could not be tarmacked.  \ne  \nStreet lights could not be installed along the selected roads.  \ne  \ne Office furniture was not delivered.  \ne Roads and bridges were not improved. \nThe Accounting Officer explained that they will continue to engage  \nMoFED to always release all the budgeted funds.  \n1.3  \nPerformance of External Assistance  \nThe entity had an approved budget for external assistance of The  \nAccounting UGX.4,843,470,735 from the various programmes out of which Officer should ensure UGX.1,070,339,180 was warranted resulting in a\\_ shortfall of realistic budgeting of UGX.3,771,131,555 representing 41% performance.  \nexternal assistance. \nThe performance of warrants for each of the programmes is shown in the table below;  \nProgramme Approved Warrants % funding budget (UGX) (UGX) \nHuman Capital 3,817,279,735 877,215,641 2,940,064,094 Development  \nCommunity 1,026,191,000 193,123,539 833,067,461 \nMindset \n80 \nNo Observation \nBe Fie & Wleweeie . Recommendation \\| \n\\_\\| Inplemene the following;  \nSensitisation of the communities about prevention of malaria. e  \nSensitisation of the communities about reproductive health  \n\u00b0 \nThe Accounting Officer explained that this is donor funds that the district  \nhas no control over but going forward we shall try to be realistic in  \nbudgeting for this area.  \n+ 1.4 Utilization of Warrants  \nOut of the total warrants of UGX.74,471,203,202 availed during the year,  \nUGX.67,663,026,930 was utilized by the entity resulting in un-utilized The  \nAccounting warrants of UGX.5,662,089,803 representing utilization of 92% as shown should always start in the table below; \nthe procurement process early enough Programme Warrants Utilised warrants Variance %ag to create time for (UGX) (UGX) (UGX) Bn e implementation of perfo  \nactivities. In addition, rman  \nce all affected activities Agro- 4,437,549,780 & : 2,733,650,038 1,703,899, 742 should be rolled over Industrializatio  \nfor implementation in n  \nthe subsequent FY. Community 529,426,422 489,193,800 40,232,622  \n;  \nMobilization", "metadata": {"headings": [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}, [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "aYL", "page": 7, "level": 4}}, {"headings_1": {"content": "jede)", "page": 7, "level": 1}}]], "page": 8, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "And Mindset", "metadata": {"headings": [{"headings_0": {"content": "And Mindset", "page": 9, "level": 1}}, {"headings_1": {"content": "aYL", "page": 7, "level": 4}}], "page": 9, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Change  \nDevelopment 733,568,951 650,722,418 82,846,533  \nPlan  \nImplementatio  \nn  \nGovernance 15,652,054,215 13,357,940,795 2,294,113,420 And Securi  \nHuman Capital 51,142,827,885 48,787,156,648 2,355,671,237 9 5 Development  \nIntegrated 1,463,491,802 1,232,770,743 230,721,059 84 Transport  \nInfrastructure  \nAnd Services  \nNatural 442,331,773 345,668,287 96,663,486 78 Resources,  \nEnvironment,  \nClimate  \nChange, Land  \nAnd Water  \nPrivate Sector 69,952,374 65,924,201 4,028,173 94 Development  \n74,471,203,202 67,663,026,930 6,808,176,272 \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nTable Showing activities affected by under-utilization of \nae Observation Recommendation es", "metadata": {"headings": [{"headings_0": {"content": "And Mindset", "page": 9, "level": 1}}, {"headings_1": {"content": "aYL", "page": 7, "level": 4}}, [{"headings_0": {"content": "And Mindset", "page": 9, "level": 1}}, {"headings_1": {"content": "aYL", "page": 7, "level": 4}}], [{"headings_0": {"content": "And Mindset", "page": 9, "level": 1}}, {"headings_1": {"content": "aYL", "page": 7, "level": 4}}], [{"headings_0": {"content": "And Mindset", "page": 9, "level": 1}}, {"headings_1": {"content": "aYL", "page": 7, "level": 4}}]], "page": 9, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "nee", "metadata": {"headings": [{"headings_0": {"content": "nee", "page": 10, "level": 1}}, {"headings_1": {"content": "And Mindset", "page": 9, "level": 1}}], "page": 10, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1. Support micro-scale irrigation equipment supply, installation and", "metadata": {"headings": [{"headings_0": {"content": "nee", "page": 10, "level": 1}}, {"headings_1": {"content": "And Mindset", "page": 9, "level": 1}}], "page": 11, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1.7 Delivery cf Services from Implemented Activities", "metadata": {"headings": [{"headings_0": {"content": "nee", "page": 10, "level": 1}}, {"headings_1": {"content": "And Mindset", "page": 9, "level": 1}}], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "cae as", "metadata": {"headings": [{"headings_0": {"content": "cae as", "page": 12, "level": 1}}, {"headings_1": {"content": "nee", "page": 10, "level": 1}}], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I undertook a review of these activities to ascertain the extent of service  \nin regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF and DDEG  \nI sampled five (5) activities out of seven (7) with a total expenditure of UGX.564,976,261. The significant findings are provided in the table below; Programme Activity Total Pictorial Summary Audit details expenditure evidence of findings conclusio (UGX) \u2018Bns (Time, n", "metadata": {"headings": [{"headings_0": {"content": "cae as", "page": 12, "level": 1}}, {"headings_1": {"content": "nee", "page": 10, "level": 1}}, [{"headings_0": {"content": "cae as", "page": 12, "level": 1}}, {"headings_1": {"content": "nee", "page": 10, "level": 1}}], [{"headings_0": {"content": "cae as", "page": 12, "level": 1}}, {"headings_1": {"content": "nee", "page": 10, "level": 1}}]], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 12, "level": 3}}, {"headings_1": {"content": "cae as", "page": 12, "level": 1}}], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 3}}], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Cost and Functionali", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 3}}], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ty)", "metadata": {"headings": [{"headings_0": {"content": "ty)", "page": 12, "level": 2}}, {"headings_1": {"content": "Quantity,", "page": 12, "level": 3}}], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 12, "level": 3}}, {"headings_1": {"content": "ty)", "page": 12, "level": 2}}], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Refer tothe \\| Atthe time \u2014 Mechanized", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 12, "level": 3}}, {"headings_1": {"content": "ty)", "page": 12, "level": 2}}], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Completed", "metadata": {"headings": [{"headings_0": {"content": "Completed", "page": 12, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 12, "level": 3}}], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Transport maintenance Infrastructure of 143.5 km of And Services district roads \nRoutine Manual \ndetails in the of inspection though body the road roads are works done most of but some them are parts of the impassable roads had  \nbeen  \ndamaged by  \nthe rains  \n171,301,000 Refer to the At the time Completed details in the of  \nbut bushy maintenance body inspection,  \nof 516kms of  \nworks were  \ndistrict roads substantially completed  \nbut roads  \nwere bushy.  \n16- Renovation of  \nRefer to the The works Completed Governance Administration  \ndetails in the had been  \nbut not of And Security block(White 120,727,261 body completed quality House) and the building was  \nbeing used  \nbut not of  \nquali \n1.7.2 The service deiivery-under focus areas  \n\\*  \nI sampled nine (09) out of Fifteen (15) activities in Four (4) focus areas with a total expenditure of UGX.3,917,516,000 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \n[Sat [irons Key Observation", "metadata": {"headings": [{"headings_0": {"content": "Completed", "page": 12, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 12, "level": 3}}, [{"headings_0": {"content": "Completed", "page": 12, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 12, "level": 3}}], [{"headings_0": {"content": "Completed", "page": 12, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 12, "level": 3}}], [{"headings_0": {"content": "Completed", "page": 12, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 12, "level": 3}}], [{"headings_0": {"content": "Completed", "page": 12, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 12, "level": 3}}]], "page": 12, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 13, "level": 3}}, {"headings_1": {"content": "Completed", "page": 12, "level": 3}}], "page": 13, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Water  \nAll the boreholes constructed e This could result in to poor", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 13, "level": 3}}, {"headings_1": {"content": "Completed", "page": 12, "level": 3}}], "page": 13, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Implication", "page": 13, "level": 3}}], "page": 13, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and rehabilitated in the distric do grant  \nnot have user committees. \nmaintenance and utilization of the boreholes which can affect Four production Wells were there functionality and drilled but production has not durability.  \net started  \nEducation  \nThe gutters were badly fixed", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Implication", "page": 13, "level": 3}}, [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Implication", "page": 13, "level": 3}}]], "page": 13, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], "page": 13, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "making water not to enter into Grant  \nthe water Tank in St Agnes Mella Primary school.  \nThe metal supporting the windows frames are weak in Soni Ogwang primary school \nMicroscale  \nThere was delay in the supply of irrigation  \nirrigation equipment for the year as no farmer who had co- funded had received any equipment.  \nEquipment supplied to BR.Tumwekwase Vianney in Tororo Municipality Eastern Division Benedictine Fathers had not been installed on the farm \nThis can affect the functionality and durability of the classroom blocks renovated \nThis negatively affects the assessment of the impact of the project to the communities. \nThree UGFIT projects of There is a risk of loss of funds SOPSOP Seed secondary invested in the infrastructure in school,Iyolwa Seed Secondary  \nSchool and Namwaya HCIII had  \nbeen constructed on untitled \ncase the land disputes arise Education and Health service delivery to the beneficiaries have land. been delayed Construction of Iyolwa and  \nSOPSOP seed secondary schools  \nwere at roofing stage despite  \nthe fact that they should have  \nbeen at finishing level. \n2.0  \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nTororo DLG had a wage budget of UGX.47,299,767,628, out of which UGX.41,808,132,872 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nObservation  \nRecommendation \nUtilization of the Wage Budget  \nTororo DLG/ had an approved wage budget of UGX.42,023,253,012 The Accounting Officer and obtained supplementary funding of UGX.5,276,514,616 should liaise with MOFPED resulting into a revised wage budget of UGX.47,299,767,628 which to  \nensure that \nwas all warranted.  \nsupplementary funding is Out of the total warrants, UGX.41,808,132,872 was utilized by available on time  \nTororo DLG resulting in un-utilized warrants of UGX.00 representing  \nutilization of 100% as summarized in the table below; \nApproved Supple Revised Warran Payment Unspent Budget mentar  \ns UGX. Balance \nUGX. Bn y UGX.  \nBn UGX. Bn \nBn \nFrom the analysis, I noted that;  \ne There was an under absorption of UGX. 5,491,634,756.  \ne The supplementary funding of UGX.5,276,514,616 was not utilized \nThe Accounting Officer attributed the under absorption to late release of the supplementary funds.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}, [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}]], "page": 13, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inconsistencies in Employee Details  \nA total of 1,112 employees on the payroll had inconsistencies in The Accounting Officer their names, NINs, gender and dates of birth, captured in the should engage the affected payroll and data captured by NIRA on the National IDs. The staff and ensure that information is critical in the identification of an individual.  \nemployee records are duly updated and brought to Inconsistent information undermines the integrity of the District\u2019s the attention of the records and may complicate the employee service history and Ministry of Public Service retirement procedures. Where the errors in dates of birth increase within a specified timeline the length of service, it may lead to the irregular extension of for appropriate action. employee service. \nThe Accounting Officer explained that the dates of birth on the Integrated Personnel and Payroll System take precedence since the right and authority to adjust dates of birth on IPPS falls with the Ministry of Public Service.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}, [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}]], "page": 14, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "HCM system should be Capturing of employee records on wrong scale/notches distorted the reviewed by the Ministry of implementation of the wage budget. Underpayment negatively Public Service to automate affects the employees\u2019 livelihood as well as their terminal benefits the increments since they while, over-payments caused a financial loss to the Government.  \nare based on individual appointment anniversaries. The Accounting Officer explained that there are a number of  \nemployees who are earning the correct salary based on the dates of Furthermore,  \noverpaid hire updated against the queried schedule whereas others have amounts should be been confirmed as correctly overpaid and the recoveries to be recovered  \nfrom instituted. Additionally, the under payments are being reviewed and beneficiaries,  \nwhile salary updates shall be undertaken on the affected employees by underpayments should be November 2023  \nbudgeted for and paid.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], "page": 15, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "b) Non-payment of salary arrears  \nThe Accounting Officer I noted that salary arrears for 37 employees worth should ensure that the UGX.110,204,012 were not paid in the period under review.  \nsalary arrears position is verified by the Internal Accumulation of salary arrears is an abuse of employee rights. It Auditor General and a may also create pressure on employees to use unethical means for certificate of arrears is survival.  \nobtained before payment of the arrears is made by The Accounting Officer explained that the major cause of salary the MoFPED.  \narrears was due to; Staff being off payroll for some months due to  \nsystem errors, creation of new positions in the system, records not  \ncalculated in some month, delay in deletion from previous", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], "page": 15, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], "page": 15, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Delayed deletion of employees from the payroll  \nI noted that UGX.257,944,833 was paid to 101 staff who had either The Accounting Officer been retired, transferred, absconded or died  \nshould initiate a process of Delayed removal of staff from payroll resulted into financial loss to deleting these names from government.  \nthe payroll. For staff on transfer of service, the The Accounting Officer explained that the ending of assignments of Accounting Officer should retiring officers is not yet automated for votes still under the initiate a process of Integrated Personnel and Payroll System (IPPS) thereby requiring transfer of salary payment manual ending which is usually affected by system and network to their new duty stations outages however recoveries of any salary paid beyond retirement is  \nrecovered during the payment of gratuity. \nd) Management of statutory and non-statutory deductions \nThe Accounting SE I recomputed and compared the total deductions from the payroll should put in place controls registers with the remittances/payments to establish whether allthe \\|to ensure that non- payroll deductions were made to the appropriate beneficiary statutory deductions are institutions. I noted the following;  \nalways accurately i. Over and under remittance of UGX.1,974,530 and computed and promptly UGX.1,131,451,810 respectively, over the 4 years\u2019 period.  \npaid as the", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}, [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}]], "page": 15, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "disintegrated.", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 17, "level": 1}}, {"headings_1": {"content": "c)", "page": 15, "level": 3}}], "page": 17, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the Ministry of Gender, Labour and Social Development to ensure that efforts are put on funds recovery. \nOTHER MATTER  \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n5.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 17, "level": 1}}, {"headings_1": {"content": "c)", "page": 15, "level": 3}}, [{"headings_0": {"content": "disintegrated.", "page": 17, "level": 1}}, {"headings_1": {"content": "c)", "page": 15, "level": 3}}], [{"headings_0": {"content": "disintegrated.", "page": 17, "level": 1}}, {"headings_1": {"content": "c)", "page": 15, "level": 3}}]], "page": 17, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 17, "level": 2}}, {"headings_1": {"content": "disintegrated.", "page": 17, "level": 1}}], "page": 17, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 17, "level": 2}}, {"headings_1": {"content": "disintegrated.", "page": 17, "level": 1}}], "page": 17, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 17, "level": 2}}], "page": 17, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5.1 DISTRICT WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 17, "level": 2}}], "page": 17, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 17, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030.  \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water \nPiped Water Sub-Grant Extension of piped water scheme 2km . \n(UgIFT component)  \nat to Kisoko Sub county \nConstruction of production wells \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}, [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}]], "page": 17, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], "page": 18, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; 5.1.1 Positive observations \nAll the five (5) budgeted projects in the water grant work plan were provided for oe \nin the approved five-year development plan.  \nAll the projects in the approved work plan and those included on the indicative oe \nlist of capital investments were eligible.  \noe The entity undertook desk and field appraisals for all the five (5) projects as evidenced by activity reports, analysis sheets, environmental and\\_ social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget.  \noe The district complied with the procurement procedures.  \nThe extension of piped water project had their designs approved by the Ministry oe \nof Water and Environment. \noe All the 19 new boreholes, pipes used in the extension of piped water and 25 rehabilitated boreholes, pipes bought for works were stainless steel.  \nAll the expenditure was accounted for at the close of the financial year.  \ne \nAll the expenditure was incurred on item code for which they were budgeted on. oe \nAll the five (5) activities that were supposed to have been implemented during oe \nthe Financial Year under review were fully implemented.  \nI noted that all the projects had been recorded in the asset register. e \nI noted that all the water sources tested were found to be suitable for human e", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}]], "page": 18, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "consumption.", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 18, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5.1.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n5.1.2.1 Fairness in the distribution of projects  \nSec 5.1 of the Grant Guidelines (2022/2023) stated that; during the allocation of the water grant, LGs should prioritize water supply investments for sub-counties that \nsources, shared between community'members and such institutions- schools, health", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}, [{"headings_0": {"content": "consumption.", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "consumption.", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "centers).", "metadata": {"headings": [{"headings_0": {"content": "centers).", "page": 19, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], "page": 19, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always allocate these boreholes in fair way. \n5.1.2.2  \nSpecial Consideration of Seed Schools and Health Centres  \nSec 5.2 of the Grant Guidelines (2022/2023) requires all DLGs to provide water to the seed schools that are being constructed, the health centres that are being upgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. \nI noted that no ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community. \nAs a result, UGIFT projects had water constraints or surrounding communities didn\u2019t get to benefit from water sources that were supposed to accompany the projects. \nManagement did not provide a response for the finding. \nI advised the Accounting Officer to always give Seed schools and the health centres priority when allocating these water facilities. \n5.1.2.3 Timeliness of procurements  \nSec 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October.  \nMy review of procurement files revealed the following;  \na) No project had their procurement adverts published by 30\" June 2022.  \nb) No project had their procurement contracts awarded by 31\u00b0 October 2022. \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "centers).", "page": 19, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}, [{"headings_0": {"content": "centers).", "page": 19, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], [{"headings_0": {"content": "centers).", "page": 19, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], [{"headings_0": {"content": "centers).", "page": 19, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], [{"headings_0": {"content": "centers).", "page": 19, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], [{"headings_0": {"content": "centers).", "page": 19, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], [{"headings_0": {"content": "centers).", "page": 19, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}], [{"headings_0": {"content": "centers).", "page": 19, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 18, "level": 1}}]], "page": 19, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "centers).", "page": 19, "level": 1}}], "page": 19, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the District budget was approved late resulting into late initiation of procurements. \nThe Accounting Officer should ensure that procurements are initiated early to leave ample time for implementation of projects. \nQuarter One \u00bb 1.10 October, 2022 Q \n10\" January, 2023 \n10\" February, 2023 Delayed 10\" February, 2023 Delayed Quarter Three 10\" April, 2023 17\" April, 2023 Delayed 10\" July, 2023 10\" July, 2023 Delayed \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "centers).", "page": 19, "level": 1}}, [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "centers).", "page": 19, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "centers).", "page": 19, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "centers).", "page": 19, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "centers).", "page": 19, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "centers).", "page": 19, "level": 1}}]], "page": 19, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 20, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 1}}], "page": 20, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the delays in submission of progress reports. The Accounting Officer should observe reporting timelines. \n5.1.2.5 Functionality of projects  \nAfter document review and interviews, I carried out physical inspections on a sample of three (3) implemented projects on 23/10/23. These projects had a total of twenty five (25) sites, out of which I sampled six (6). \nI noted the following;  \na) I considered 1 out of 3 (33%) of the projects as being fully functional since the drilling and installations were complete with reasonably good yields and being used by the community.  \nb) I considered 2 out of 3 (67%) of the projects as being partially functional. Of the installations in all of the visited sites of these projects, only 1 out of 2 was complete with not reasonably good yields and not being used by the", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 20, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 1}}, [{"headings_0": {"content": "quality.", "page": 20, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 20, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 1}}]], "page": 20, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "community;", "metadata": {"headings": [{"headings_0": {"content": "community;", "page": 20, "level": 1}}, {"headings_1": {"content": "quality.", "page": 20, "level": 1}}], "page": 20, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 1}}, {"headings_1": {"content": "community;", "page": 20, "level": 1}}], "page": 22, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5 480,582,745 3,220,189,596 \n\\_\\_\\_\\_\\_\\_\\| 2,149,163,416 \\_ \nOut of UGX.3,220,189,596 released, UGX.2,305,186,111 (72%) had been spent by the time of audit, resulting in an under absorption of UGX.915,003,485, as indicated in the table below;  \nFunds released (UGX) Expenditure (UGX) Unspent (UGX)  \n% age of funds absorbed \"3,220,189,596 \\| 2,305,186,111\u00b0 \\| 915,003,485 \\| \nUnder absorption of released funds negatively affected implementation and service delivery since planned activities are not or partially implemented. \nThe Accounting Officer explained the UGIFT projects affected have been rolled over, funds revoted and are ongoing. \nI advised the Accounting Officer to roll over the affected activities for subsequent", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 1}}, {"headings_1": {"content": "community;", "page": 20, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 22, "level": 1}}, {"headings_1": {"content": "community;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 22, "level": 1}}, {"headings_1": {"content": "community;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 22, "level": 1}}, {"headings_1": {"content": "community;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 22, "level": 1}}, {"headings_1": {"content": "community;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 22, "level": 1}}, {"headings_1": {"content": "community;", "page": 20, "level": 1}}]], "page": 22, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}], "page": 22, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5.2.2.2 Budget allocation to health development activities  \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires budget allocations for repair of medical equipment, replacement of small medical equipment and medical furniture as well as upgrade and new construction including Geotechnical Investigation on the selected sites, maintenance of buildings, completion of unfinished structures and provision of auxiliary structures for support services to be as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}], "page": 22, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 22, "level": 1}}], "page": 22, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A review of the budget allocations of the Health-development activities revealed that \\* = = there were under budget allocations for upgrade and new construction activities as  \nshown in the table below;  \nActivity Identifier Budget %age Standard %age  \nBudget Amount budget %age budget  \nAmounts allocation budget Variance allocation  \nas  \nper \nMonitoring and (As per Budget 21,000,000 2.3 2.5% -0.002 supervision  \nDocument  \nUpgrade and new B (60% of 899,000,000 97.7  \n37.7 construction Total Health  \nincluding", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 22, "level": 1}}, [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 22, "level": 1}}]], "page": 23, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], "page": 23, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Geotechnical", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], "page": 23, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget)", "metadata": {"headings": [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], "page": 23, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Investigation on the selected sites Maintenance of buildings  \nCompletion of unfinished  \nstructures  \nProvision of auxiliary structures  \nfor support services \n= i 920,000,000\\| (sid Sd TC \nOver budget allocations negatively affect achievement of the intended health services. \nThe Accounting Officer acknowledged the finding and promised to follow the guidelines in the subsequent  \n. year. \nThe Accounting Officer should observe the issued guidelines. \n5.2.2.3 UGIFT Projects implemented on untitled Land  \nThe PS/ST in a letter date 04'\u00b0 November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nThere is a risk of toss-of funds invested in the infrastructure in case the land disputes: ~ - arise. In addition, intended education/Health service delivery will be disrupted in case of disputes arising over land ownership. \nThe Accounting Officer explained that for Namwaya HCII, Mwello Seed School and Sopsop SEED School a MoU was entered between the District and Tororo Archdiocese to have the land titled, however the Archdiocese is yet to sign. \nThe Accounting Officer should expedite the process of having the MOU signed with Tororo Archdiocese to ensure that the process of securing land titles. \n5.2.2.4 Project Implementation (current year 2022/23)  \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that four (4) UGIFT projects that received funding of UGX.3,331,419,329 were partially implemented as shown in the table below; \nProject Contract Start date End date Percentag", "metadata": {"headings": [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}, [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}], [{"headings_0": {"content": "Budget)", "page": 23, "level": 2}}, {"headings_1": {"content": "Development", "page": 23, "level": 3}}]], "page": 23, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inspection", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 24, "level": 3}}, {"headings_1": {"content": "Budget)", "page": 23, "level": 2}}], "page": 24, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e of remarks \nworks \ndone as at 30% \nJune \nIyolwa 2,920,072,868 14/09/2022 14/08/2024 40%  \n\u201a4 During  \nSeed  \n&\\| inspection time school \n720,256,900 30/04/2023 17/06/2023 \nnal the percentage \\|\\|", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 24, "level": 3}}, {"headings_1": {"content": "Budget)", "page": 23, "level": 2}}, [{"headings_0": {"content": "Inspection", "page": 24, "level": 3}}, {"headings_1": {"content": "Budget)", "page": 23, "level": 2}}], [{"headings_0": {"content": "Inspection", "page": 24, "level": 3}}, {"headings_1": {"content": "Budget)", "page": 23, "level": 2}}], [{"headings_0": {"content": "Inspection", "page": 24, "level": 3}}, {"headings_1": {"content": "Budget)", "page": 23, "level": 2}}], [{"headings_0": {"content": "Inspection", "page": 24, "level": 3}}, {"headings_1": {"content": "Budget)", "page": 23, "level": 2}}], [{"headings_0": {"content": "Inspection", "page": 24, "level": 3}}, {"headings_1": {"content": "Budget)", "page": 23, "level": 2}}], [{"headings_0": {"content": "Inspection", "page": 24, "level": 3}}, {"headings_1": {"content": "Budget)", "page": 23, "level": 2}}]], "page": 24, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EN was 40", "metadata": {"headings": [{"headings_0": {"content": "EN was 40", "page": 24, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 24, "level": 3}}], "page": 24, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Windows and \\|  \nX doors not fixed. Le \nRa \\| The floor is not fe S\\|] worked on \nAs a result, intended\u2019Education and Health service delivery was delayed. \nThe Accounting Officer explained that these projects were procured jointly between the Ministries of MoE&S and MOH through the hybrid system and they were multiyear projects that could not be finished within the FY however, going forward management will ensure that all projects are finished on time \nThe Accounting Officer should ensure that these projects are completed on time. \n5.2.2.5 Status of implementation of UGIFT activities for Financial year 2021/22  \nA review and physical inspection of UGIFT activities not implemented in the financial year 2021/22 revealed works were still on going and remained incomplete.  \nDetails are in the table below;  \nProject Contract End date Inspection remarks", "metadata": {"headings": [{"headings_0": {"content": "EN was 40", "page": 24, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 24, "level": 3}}, [{"headings_0": {"content": "EN was 40", "page": 24, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 24, "level": 3}}], [{"headings_0": {"content": "EN was 40", "page": 24, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 24, "level": 3}}], [{"headings_0": {"content": "EN was 40", "page": 24, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 24, "level": 3}}], [{"headings_0": {"content": "EN was 40", "page": 24, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 24, "level": 3}}], [{"headings_0": {"content": "EN was 40", "page": 24, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 24, "level": 3}}]], "page": 24, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Amount_", "metadata": {"headings": [{"headings_0": {"content": "Amount_", "page": 25, "level": 2}}, {"headings_1": {"content": "EN was 40", "page": 24, "level": 3}}], "page": 25, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "date  \nFtyolwa \\_\\| 2,920,072,868 \\|  \nsi  \nare ne on-going zl Works  \n022  \nand are at roofing secondary  \nstage  \nschool \nSop Sop 2,908,977,858 14/09/2 14/08/2024 seed 022 secondary  \nschool \n5,829,050,726 \n~~  \nWorks are on-going and are at roofing \\|  \nstage \nThe implementation period for the above projects had expired which delays service delivery to the expected beneficiaries and also puts the on-going works risk of lack of a legal contractual obligations in case ant any dispute. \nThe Accounting Officer stated that close monitoring and supervision of the projects is being undertaken. \nThe Accounting Officer should closely monitor and supervise these projects for \nI designed audit procedures to assess whether-the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following; \n5.3.1 Positive observations  \noe I noted that the District did not budget nor spend any funds on any ineligible", "metadata": {"headings": [{"headings_0": {"content": "Amount_", "page": 25, "level": 2}}, {"headings_1": {"content": "EN was 40", "page": 24, "level": 3}}, [{"headings_0": {"content": "Amount_", "page": 25, "level": 2}}, {"headings_1": {"content": "EN was 40", "page": 24, "level": 3}}], [{"headings_0": {"content": "Amount_", "page": 25, "level": 2}}, {"headings_1": {"content": "EN was 40", "page": 24, "level": 3}}], [{"headings_0": {"content": "Amount_", "page": 25, "level": 2}}, {"headings_1": {"content": "EN was 40", "page": 24, "level": 3}}], [{"headings_0": {"content": "Amount_", "page": 25, "level": 2}}, {"headings_1": {"content": "EN was 40", "page": 24, "level": 3}}], [{"headings_0": {"content": "Amount_", "page": 25, "level": 2}}, {"headings_1": {"content": "EN was 40", "page": 24, "level": 3}}], [{"headings_0": {"content": "Amount_", "page": 25, "level": 2}}, {"headings_1": {"content": "EN was 40", "page": 24, "level": 3}}], [{"headings_0": {"content": "Amount_", "page": 25, "level": 2}}, {"headings_1": {"content": "EN was 40", "page": 24, "level": 3}}], [{"headings_0": {"content": "Amount_", "page": 25, "level": 2}}, {"headings_1": {"content": "EN was 40", "page": 24, "level": 3}}]], "page": 25, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "activity.", "metadata": {"headings": [{"headings_0": {"content": "activity.", "page": 26, "level": 1}}, {"headings_1": {"content": "Amount_", "page": 25, "level": 2}}], "page": 26, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe I noted that there was no diversion of funds to activities outside approved Education Development grant work plan.  \noe I noted that all the payment certificates were reviewed and certified by the Internal Auditor. \n3.3.2 Areas of Improvement  \nI noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "activity.", "page": 26, "level": 1}}, {"headings_1": {"content": "Amount_", "page": 25, "level": 2}}, [{"headings_0": {"content": "activity.", "page": 26, "level": 1}}, {"headings_1": {"content": "Amount_", "page": 25, "level": 2}}]], "page": 26, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.3.2.1 Selection of schools/ projects for Education Development grant  \nGuideline 6.2.1.2 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires that priority should be given to ensure that schools meet Minimum Quality Standards and District Averages, select the schools and infrastructure, which are furthest below the LG average, Completion of on-going secondary and primary infrastructure from the previous financial years, Expansion of existing schools with the highest pupil to classroom ratios and highest pupil to latrine stance, Rehabilitation of schools affected by natural disasters.  \nIn addition, Local Governments need to maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization as per the", "metadata": {"headings": [{"headings_0": {"content": "activity.", "page": 26, "level": 1}}, {"headings_1": {"content": "Amount_", "page": 25, "level": 2}}], "page": 26, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}], "page": 26, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that the District does not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nFailure to maintain education facilities asset register to guide on the selection of projects/schools for works affect the quality of education of pupils/students in the unselected disadvantaged schools. \nAlthough the Accounting Officer stated that the Education department Assets Register was available, the register was not availed for verification. \nservice costs not considered) or (ii) less than 95% of the: grant was allocated to the capital development works as shown in the table below;  \nCategory Budget Standard %age  \nAmount %age budget  \nbudget  \nallocation  \nallocation (C)  \nas  \nper \n100 Allocation inconsistent with expenditure(A  \nguidelines  \nInvestment More than Allocation inconsistent with service zero but up guidelines  \ncosts(B to 5%  \n541,691,288 DD 1100 pO \nNon-allocation of funds to Investment service costs such as developing bills of quantities, environment impact assessment, and engineering supervision affects effective implementation of projects; encourages over or under costing of construction projects which leads to either wasteful expenditure or execution of shoddy works to fit into the inadequate allocated funds. \nThe Accounting Officer acknowledged the finding and promised that going forward the grant guidelines shall be followed during budgeting. \nI advised the Accounting Officer to always follow the issued guidelines. \n5.3.2.3 Funding and absorption of Education Development grant  \nSection 15(2) of the PFMA 2015 states that the annual cash flow plan issued after approval of the annual budget by Parliament shall be the basis for release of funds by the Accountant General to the Accounting Officers. \nThe entity budgeted to receive UGX.541,691,288 and UGX.541,691,288 was received as detailed below;  \nBudgeted amount (UGX) Funds released (UGX)", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "activity.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "541,691,288 \u2014 -", "metadata": {"headings": [{"headings_0": {"content": "541,691,288 \u2014 -", "page": 27, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 26, "level": 1}}], "page": 27, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "541,691,288 \nOut of UGX.541,691,288 released, UGX.508, 944,052 had been spent by the time of audit, resulting in an under absorption of UGX.32, 747,236 as indicated in the table", "metadata": {"headings": [{"headings_0": {"content": "541,691,288 \u2014 -", "page": 27, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 26, "level": 1}}, [{"headings_0": {"content": "541,691,288 \u2014 -", "page": 27, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 26, "level": 1}}]], "page": 27, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 27, "level": 1}}, {"headings_1": {"content": "541,691,288 \u2014 -", "page": 27, "level": 3}}], "page": 27, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should roll over the affected activities for subsequent", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 27, "level": 1}}, {"headings_1": {"content": "541,691,288 \u2014 -", "page": 27, "level": 3}}], "page": 28, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 28, "level": 1}}, {"headings_1": {"content": "below;", "page": 27, "level": 1}}], "page": 28, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ee ame", "metadata": {"headings": [{"headings_0": {"content": "ee ame", "page": 30, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 28, "level": 1}}], "page": 30, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Setting up demo farms \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "ee ame", "page": 30, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 28, "level": 1}}, [{"headings_0": {"content": "ee ame", "page": 30, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 28, "level": 1}}]], "page": 30, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 30, "level": 1}}, {"headings_1": {"content": "ee ame", "page": 30, "level": 3}}], "page": 30, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 30, "level": 1}}, {"headings_1": {"content": "ee ame", "page": 30, "level": 3}}], "page": 30, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.4.1 Positive observations  \ne [noted that the district did not spend any funds on ineligible activities.  \noe I noted that the monthly program activity reports to the Accounting Officer were prepared as required  \noe I noted that a total of UGX.51, 642,823 had been collected from 17 farmers as co-funding at the time of audit.  \noe I noted that the district complied with the selection criteria for the lowest priced technically responsive bid.  \noe I noted that the supplier did offer training and technical support to the farmer during the warranty period.  \noe I noted that all the payments for the program related activities were accounted for. \n5.4.2 Areas of improvement  \nI noted the following areas where the District needs improvement; \n194,275,885  \n452,234,673  \nSe eee ae a eae three  \n1,224,468,367  \nponer eee Tina \\| 253,224,176  \nTotal 3,516,547,121 1,939,531,675 516,052,811  \n1,423,478,864 \nUnder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that the under absorption of released funds resulted from very low response of eligible farmers to co-funding for micro-scale irrigation equipment reportedly due to a high rate of co-funding that is not affordable to most of them, difficulty for farmers to get the reliable source of water. \nThe Accounting Officer should sensitize the farmers on the relevance of co-funding, carry out feasibility study on water sources during selection of farmers and ensure that the affected activities are rolled over for implementation in the subsequent FY. \n5.4.2.2 Allocation of program expenditure by category  \nParagraph 3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation 2020 states that the Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%) \nReview of the district budget and departmental work plans revealed variances between the budgeted amount and the required program percentage allocation for capital development and complementary category respectively as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 30, "level": 1}}, {"headings_1": {"content": "ee ame", "page": 30, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 30, "level": 1}}, {"headings_1": {"content": "ee ame", "page": 30, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 30, "level": 1}}, {"headings_1": {"content": "ee ame", "page": 30, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 30, "level": 1}}, {"headings_1": {"content": "ee ame", "page": 30, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 30, "level": 1}}, {"headings_1": {"content": "ee ame", "page": 30, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 30, "level": 1}}, {"headings_1": {"content": "ee ame", "page": 30, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 30, "level": 1}}, {"headings_1": {"content": "ee ame", "page": 30, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 30, "level": 1}}, {"headings_1": {"content": "ee ame", "page": 30, "level": 3}}]], "page": 30, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 31, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 30, "level": 1}}], "page": 31, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Initial budget Supplementary Revised % Variance Allocation  \nof the  \ntotal \nCapital 1,454,648,756 1,577,015,446 3,031,664,202", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 31, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 30, "level": 1}}, [{"headings_0": {"content": "below;", "page": 31, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 30, "level": 1}}]], "page": 31, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 31, "level": 2}}, {"headings_1": {"content": "below;", "page": 31, "level": 1}}], "page": 31, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "findings;", "metadata": {"headings": [{"headings_0": {"content": "findings;", "page": 33, "level": 3}}, {"headings_1": {"content": "Development", "page": 31, "level": 2}}], "page": 33, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Name of Location Equipmen Value of Photos beneficiary (Village, t supplier equipmen  \nParish and t(UGX)  \nand sub- procurem  \ncounty ent", "metadata": {"headings": [{"headings_0": {"content": "findings;", "page": 33, "level": 3}}, {"headings_1": {"content": "Development", "page": 31, "level": 2}}], "page": 33, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_reference", "metadata": {"headings": [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], "page": 33, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "M/S GROW  \nStephen Town MORE supplied Council SEEDS AND  \ninstalled and Asinge \u201cA\u201d CHEMICALS  \nworking very Village LTD  \nwell at the farm \nWater connected to the garden and watering the intended crops. \n", "metadata": {"headings": [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}, [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}]], "page": 33, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Othiono Paya sub \\|-M/S GROW 9,019,200\n- that JOREME county MORE", "metadata": {"headings": [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], "page": 34, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "were supplied Emmanuel \u201aPaya SEEDS AND  \n\\| were not parish,Kan CHEMICALS \ninstalled and \\|\\|  \ngori Village LTD \n\u201a\\| are lying idle \\|\\| in the farmers \\| house as shown in the photos \nThe Accounting Officer explained that the farmer of Tororo municipality, Mr. Tumwakwase Vianey, already had irrigation system in place and was expanding that is why some delivered equipment are not installed by the time of audit and the farmer of Paya, Othieno Jerome Emmanuel doesn't have reliable source of water. \nThe Accounting Officer should ensure that the procured equipment are installed and undertake comprehensive assessment of the water sources during selection of beneficiaries. \n5.5 \nSERVICE DELIVERY UNDER URF AND DDEG  \n5.5.1 IMPLEMENTATION OF UGANDA ROAD FUND  \nA total of UGX.530,105,000 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, periodic maintenance and emergency activities on several district roads using Road gangs and the force Account mechanism. However, the district received UGX.434,289,000 (82%) resulting into a deficit of UGX.95,816,000 (18%) \nThis leads to failure to implement planned for road activities on time. \nThe Accounting Officer attributed this shortfall to constrain in amount released by ministry of finance during the financial year, however in the current financial year, cabinet directed ministry of finance and economic development to allocate to each district UGX.1,000,000,000 to supplement the road fund budget and so far the district has received UGX.500,000,000. \nThe Accounting Officer to continue engaging MOFPED and URF to ensure the required amount is released for proper implementation of road activities. \n5.5.2 of \n\u201cRoad was fairly worked  \nbut it  \nappeared very \\_ on \nbushy and with no side drainage. See picture. = \nkirewa- siwa road 14.6km \nThe Accounting Officer stated that at the time of audit, the roads were found to be bushy because the district could not engage the road gang workers due to budget shortfall experienced during the year, however road gang workers have been recruited and will work on the roads. \nThe Accounting Officer should engage road gangs to ensure maintenance of roads in order to avoid further destruction. \nMechanized Maintenance \n143.5 142.9kms were done at a  \nkms at an  \nDuring inspection, I noted that all the planned estimated cost of cost of UGX.262,988,000 roads were worked on but the increase in the", "metadata": {"headings": [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}, [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}], [{"headings_0": {"content": "_reference", "page": 33, "level": 2}}, {"headings_1": {"content": "findings;", "page": 33, "level": 3}}]], "page": 34, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.225,000,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.225,000,000", "page": 35, "level": 3}}, {"headings_1": {"content": "_reference", "page": 33, "level": 2}}], "page": 35, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "cost was attributed to the increase in operational costs as a result of high break down of road equipment and increase in fuel prices. \nInspection of selected roads that were maintained through mechanised, revealed the", "metadata": {"headings": [{"headings_0": {"content": "UGX.225,000,000", "page": 35, "level": 3}}, {"headings_1": {"content": "_reference", "page": 33, "level": 2}}, [{"headings_0": {"content": "UGX.225,000,000", "page": 35, "level": 3}}, {"headings_1": {"content": "_reference", "page": 33, "level": 2}}]], "page": 35, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "UGX.225,000,000", "page": 35, "level": 3}}], "page": 35, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Observations Pictures", "metadata": {"headings": [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], "page": 35, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Side drains at various points of the road  \n, had been eroded. \nRunning water had destroyed the culvert area due to absence of the side drains. \nSee picture. \nWide gullies had developed on various Totokidwe", "metadata": {"headings": [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}, [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}]], "page": 35, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- sections of the road making the road nearly Kalachai \u2014 un-motorable.", "metadata": {"headings": [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], "page": 35, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Kochoge See picture. \n5.5.3 Rehabilitation of -Administrative/ White House Block  \nDuring the year, the district contracted M/s Whimsy (U) Ltd to carry out the rehabilitation of Administrative/White House at a contract price of UGX.492, 471,872. The works commenced on 21\u00b0 October, 2023 with a planned completion date of 28\" February, 2023. By the close of the financial year a total of UGX.462,776,267 had been paid to the contractor. Documentation review and inspection of civil works revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}, [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}]], "page": 35, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a) Irregular award of the contract  \nA review of the procurement file for the project revealed the following.  \no Evaluation by the contracts committee to select the best evaluated bidder was completed on 17/5/2022 and the best evaluated bidder notice was displayed on the 11/5/2022 which implies that the bidder was selected before the evaluation process was completed.  \ne One of the fundamental requirements in the criteria of selection of the best bidder was that the prospective providers executes a bid security in form of bank guarantee of UGX.15,000,000,however the district writes to the bank on 20/6/2022 to verify the bid security of the best evaluated bidder after evaluation and yet it was one of the requirements during evaluation.", "metadata": {"headings": [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], "page": 36, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "b) Unaccounted for transfer to Rubongi Sub County.  \nA review of the payment vouchers and bank statements revealed that the district transferred UGX.395,310,000 at the close of financial year 2021/22 to Rubongi sub county for the rehabilitation of the Administration block/White house, however audit revealed the following.  \no By close of the financial year the contractor had received a total sum of UGX.462, 776,267 out of which UGX.342, 049,006 was from Rubongi sub county and UGX.120,727,261 was DDEG from the district.  \noe Review of the bank statements and payment vouchers of Rubongi Sub County revealed that out of the UGX.395,310,000 that was transferred to the sub county for the rehabilitation of the Administration block/White House only UGX.342,049,006 had been accounted for leaving UGX.53,260,994 not accounted for and yet the contractor only demands the district UGX.29,695,605 of the total Contract sum. \nAlthough the Accounting Officer stated that the excess of UGX.23,565,389 on Rubongi sub county Account is to be remitted to the District and budgeted for, no evidence of remitting the district was provided as proof that it was transferred to the", "metadata": {"headings": [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}, [{"headings_0": {"content": "Observations Pictures", "page": 35, "level": 2}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}]], "page": 36, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Unfinished outside works Administration\u2019 block -_", "metadata": {"headings": [{"headings_0": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, {"headings_1": {"content": "Observations Pictures", "page": 35, "level": 2}}], "page": 37, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Damaged floor  \non first floor \\| \nConsequently, the Tororo Community was deprived of the intended services. \nThe Accounting Officer stated that management will ensure that all works are completed and defects corrected, including placement of the billboard before retention is paid to the contractor. \nThe Accounting Officer should undertake measures to ensure that completion of works. \nOTHER INFORMATION  \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, {"headings_1": {"content": "Observations Pictures", "page": 35, "level": 2}}, [{"headings_0": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, {"headings_1": {"content": "Observations Pictures", "page": 35, "level": 2}}], [{"headings_0": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, {"headings_1": {"content": "Observations Pictures", "page": 35, "level": 2}}], [{"headings_0": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, {"headings_1": {"content": "Observations Pictures", "page": 35, "level": 2}}], [{"headings_0": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, {"headings_1": {"content": "Observations Pictures", "page": 35, "level": 2}}], [{"headings_0": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, {"headings_1": {"content": "Observations Pictures", "page": 35, "level": 2}}], [{"headings_0": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, {"headings_1": {"content": "Observations Pictures", "page": 35, "level": 2}}]], "page": 37, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor'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 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": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, {"headings_1": {"content": "Observations Pictures", "page": 35, "level": 2}}], "page": 38, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Coordinator.", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 40, "level": 3}}, {"headings_1": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}], "page": 40, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The training of local experts was carried out and was attended by Parish Chief, CDOs, Commercial Officers, and Extension officers.  \nAll the 10 Parishes that I sampled, training of households and enterprise group leaders was carried out.", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 40, "level": 3}}, {"headings_1": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}], "page": 40, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "No PRF funds were transferred to SACCOs that were not registered under the Cooperative Societies Act.  \nAll the 10 sampled SACCOs had financing agreements that were signed.  \nAll the 10 sampled SACCOs; attestation forms were submitted to the Secretariat All the 10 sampled PDM SACCOs included the bank account opening resolution in the minutes and no PDM SAACO received funds before the first general meeting. All the parishes did select flagship projects according to the guidelines.  \nAll the Enterprise groups in the 10 PDM SACCOs sampled were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs).  \nAll the 10 PDM SACCOs sampled carried out wealth ranking during identification of subsistence households. \nUGX.155,088,000 meant for PDM coordination activities was used for the", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 40, "level": 3}}, {"headings_1": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, [{"headings_0": {"content": "Coordinator.", "page": 40, "level": 3}}, {"headings_1": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}]], "page": 40, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the NDP I-End-of-Term Evaluation and the NDP II Mid-Term Review, recommended = = + the adoption of the PDM. The evaluations identified the strategic role of a Parish in improving service delivery, and strengthening production, productivity and value  \naddition for social economic transformation and realization of NDP results. In line  \nwith this, the NDP III (Section 10, page 10 and 11) adopted the PDM as a vehicle for increasing household income and welfare. Furthermore, the comprehensive evaluation of the decentralization policy commissioned by the National Planning Authority (NPA) in 2019 also recommended action of Government by deepening Decentralisation and Devolution to support planning and development at Parish level. \nPara. 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socio- economic transformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for Development. \nI noted that MoFPED maintained a parish database of 10,594 as a basis for funding PDM SACCOs. However, the list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 10,717 parishes, indicating a variance of 123 parishes. \nMy review of the Budget Estimates of Revenue and Expenditure for FY 2023/24 Volume II: Local Government Votes revealed that Government had allocated UGX. 1,059.9Bn under MoFPED for PDM as revolving funds, with each Parish being allocated UGX.100 million. This implies that there was an increment in the provision of only 5 parishes in the FY 2023/2024, above the 10,594 that was used as a base number of beneficiary  \nparishes for the PDM in FY 2021/2022.  \nParishes as Parishes as\\_ per Possible exclusion from PDM  \nper MoLG budget allocation", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 40, "level": 3}}, {"headings_1": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}, [{"headings_0": {"content": "Coordinator.", "page": 40, "level": 3}}, {"headings_1": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}], [{"headings_0": {"content": "Coordinator.", "page": 40, "level": 3}}, {"headings_1": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}], [{"headings_0": {"content": "Coordinator.", "page": 40, "level": 3}}, {"headings_1": {"content": "Unfinished outside works Administration\u2019 block -_", "page": 37, "level": 3}}]], "page": 41, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2021720222 | Fr", "metadata": {"headings": [{"headings_0": {"content": "2021720222 | Fr", "page": 41, "level": 4}}, {"headings_1": {"content": "Coordinator.", "page": 40, "level": 3}}], "page": 41, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "|10,59980", "metadata": {"headings": [{"headings_0": {"content": "|10,59980", "page": 41, "level": 4}}, {"headings_1": {"content": "2021720222 | Fr", "page": 41, "level": 4}}], "page": 41, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "110,594", "metadata": {"headings": [{"headings_0": {"content": "110,594", "page": 41, "level": 1}}, {"headings_1": {"content": "|10,59980", "page": 41, "level": 4}}], "page": 41, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "6.1.8 Non functionality of SACCO committees and sub committees  \nPara 91 of the Parish Development Model, Guide 2 guides that; the executive Committee is the decision making body for the SACCO and has 7 members, the Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans, Production subcommittee is comprised of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nSACEO shall from time to time update -the -PDM Member Register and-at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nIT noted that all the 10 PDM SACCOs sampled did not have a PDM member registers/ updated PDM member registers contrary to the guidelines. \nFailure to update PDM member registers may result to extending PRF loans to ineligible beneficiaries leading to failure to achieve pillar objectives. \nAlthough the Accounting officer stated that the PDM Sacco member registers are in place, these registers were not availed for verification. \nI advised the Accounting Officer to put in place PDM member registers in place. \n6.1.10Failure to obtain an insurance policy  \nParagraph 3.7 of the Parish Development model users\u2019 handbook under the Parish revolving fund provides that for farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI noted that 27 PRF beneficiaries\u2019 sampled who carried out farming enterprises in 9 PDM SACCOs did not obtain agricultural insurance policies from UAIS as shown in", "metadata": {"headings": [{"headings_0": {"content": "110,594", "page": 41, "level": 1}}, {"headings_1": {"content": "|10,59980", "page": 41, "level": 4}}, [{"headings_0": {"content": "110,594", "page": 41, "level": 1}}, {"headings_1": {"content": "|10,59980", "page": 41, "level": 4}}], [{"headings_0": {"content": "110,594", "page": 41, "level": 1}}, {"headings_1": {"content": "|10,59980", "page": 41, "level": 4}}], [{"headings_0": {"content": "110,594", "page": 41, "level": 1}}, {"headings_1": {"content": "|10,59980", "page": 41, "level": 4}}], [{"headings_0": {"content": "110,594", "page": 41, "level": 1}}, {"headings_1": {"content": "|10,59980", "page": 41, "level": 4}}], [{"headings_0": {"content": "110,594", "page": 41, "level": 1}}, {"headings_1": {"content": "|10,59980", "page": 41, "level": 4}}], [{"headings_0": {"content": "110,594", "page": 41, "level": 1}}, {"headings_1": {"content": "|10,59980", "page": 41, "level": 4}}], [{"headings_0": {"content": "110,594", "page": 41, "level": 1}}, {"headings_1": {"content": "|10,59980", "page": 41, "level": 4}}]], "page": 43, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix (6).", "metadata": {"headings": [{"headings_0": {"content": "Appendix (6).", "page": 44, "level": 2}}, {"headings_1": {"content": "110,594", "page": 41, "level": 1}}], "page": 44, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lack 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. \nThe Accounting Officer explained that the Centre did not advise the District on which Insurance firms the farmers are to partner with and the terms of reference therein. \nI advised the Accounting Officer to always follow the guidelines as issued. \n6.1.11 Irregularities in project implementation  \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Appendix (6).", "page": 44, "level": 2}}, {"headings_1": {"content": "110,594", "page": 41, "level": 1}}, [{"headings_0": {"content": "Appendix (6).", "page": 44, "level": 2}}, {"headings_1": {"content": "110,594", "page": 41, "level": 1}}], [{"headings_0": {"content": "Appendix (6).", "page": 44, "level": 2}}, {"headings_1": {"content": "110,594", "page": 41, "level": 1}}], [{"headings_0": {"content": "Appendix (6).", "page": 44, "level": 2}}, {"headings_1": {"content": "110,594", "page": 41, "level": 1}}]], "page": 44, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix (6).", "page": 44, "level": 2}}], "page": 44, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Maliri Malinga - 1,000,000 1,000,000 Cassava  \n1 Though the Merikit PDM Patrick  \ngrowing cassava is growing but the type of soils do not favour the enterprise \nNyakesi Nyakesi 1,000,000 1,000,000 Piggery  \nThe pigs are Nyagole peter healthy PDM \nBira Bira Otwani 1,000,000 1,000,000 Groundnut The Pajwenda Simon s growing groundnuts PDM are growing \nAtapara Atapara Owandi 1,000,000 1,000,000 Rice  \nThe rice is Nabwire Patrick growing growing the farmer expects a good yield \nBira Okoth 1,000,000 1,000,000 Maize  \nThe maize is ut  \n=\\|  \nPajwenda Manjeri  \ngrowing =) ok and the :  \nPDM a farmer N  \nSI =! expects a \n\u201e= Co ORI Dy GINAL AUDITOR GENERAL \n28\" December, 2023 \nta good yield", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix (6).", "page": 44, "level": 2}}, [{"headings_0": {"content": "following;", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix (6).", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix (6).", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix (6).", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix (6).", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix (6).", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix (6).", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix (6).", "page": 44, "level": 2}}]], "page": 45, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "COpy", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 45, "level": 2}}, {"headings_1": {"content": "following;", "page": 44, "level": 1}}], "page": 45, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 46, "level": 2}}, {"headings_1": {"content": "COpy", "page": 45, "level": 2}}], "page": 46, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A endix 1: Performance of Local Revenu e \nS/N  \nBudget Actual collected Variance \nSOURCE  \n30 June 2023  \n30 June 2023 30 June 2023 \n(Shs) (Shs) (Shs) \nLocal Services Tax  \n112,394,000 158,941,843 46,547,843 \nLand fees  \n19,052,480 (81,852,520) \nBusiness Licenses (98,961,000) \n4 4 Other tax revenues  \n(215,610,000) \nma Non-Tax Revenues 177,994,323 (349,875,677) = 1 Investment income", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 46, "level": 2}}, {"headings_1": {"content": "COpy", "page": 45, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 46, "level": 2}}, {"headings_1": {"content": "COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 46, "level": 2}}, {"headings_1": {"content": "COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 46, "level": 2}}, {"headings_1": {"content": "COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 46, "level": 2}}, {"headings_1": {"content": "COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 46, "level": 2}}, {"headings_1": {"content": "COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 46, "level": 2}}, {"headings_1": {"content": "COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 46, "level": 2}}, {"headings_1": {"content": "COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 46, "level": 2}}, {"headings_1": {"content": "COpy", "page": 45, "level": 2}}]], "page": 46, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= 2 Dividends", "metadata": {"headings": [{"headings_0": {"content": "= 2 Dividends", "page": 46, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 46, "level": 2}}], "page": 46, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Rent  \n1,098,831,000 488,010,132 (610,820,868) v", "metadata": {"headings": [{"headings_0": {"content": "= 2 Dividends", "page": 46, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 46, "level": 2}}], "page": 46, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "mei", "metadata": {"headings": [{"headings_0": {"content": "mei", "page": 46, "level": 4}}, {"headings_1": {"content": "= 2 Dividends", "page": 46, "level": 4}}], "page": 46, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i 5", "metadata": {"headings": [{"headings_0": {"content": "i 5", "page": 46, "level": 4}}, {"headings_1": {"content": "mei", "page": 46, "level": 4}}], "page": 46, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PI 480,545,000 338,771,825 (141,773,175) =  \nOther fines I and Penalties \nMiscellaneous Revenue \nTotal Revenue \n2,107,246,000 1,004,776,280 (1,102,469,720) \n\u2018 \nAppendix 2: Lack of appropriate performance indicators and targets in the work plans  \nProgram Budget Output Activities  \n\u201c12-Human 320157-Primary \\| Renovation 7 Classroom block  \nat St. Mella P/S.  \nCapital Education Services materials renovated Development  \nprocured to ensure that each primary school  \nachieves a pupil  \nto textbook ratio not exceeding 3 to 1 by 2025  \nPurchase of 66:-  \nNumber of textbooks and other instructional  \nNumber of desks procured 33 desks for Pawanga P/S  \nmaterials  \n33 desks for Bishop Okile P/S  \nprocured to ensure that each primary school  \nachieves a pupil \nConstruction of 2 Classroom block @ at:-", "metadata": {"headings": [{"headings_0": {"content": "i 5", "page": 46, "level": 4}}, {"headings_1": {"content": "mei", "page": 46, "level": 4}}, [{"headings_0": {"content": "i 5", "page": 46, "level": 4}}, {"headings_1": {"content": "mei", "page": 46, "level": 4}}], [{"headings_0": {"content": "i 5", "page": 46, "level": 4}}, {"headings_1": {"content": "mei", "page": 46, "level": 4}}], [{"headings_0": {"content": "i 5", "page": 46, "level": 4}}, {"headings_1": {"content": "mei", "page": 46, "level": 4}}], [{"headings_0": {"content": "i 5", "page": 46, "level": 4}}, {"headings_1": {"content": "mei", "page": 46, "level": 4}}], [{"headings_0": {"content": "i 5", "page": 46, "level": 4}}, {"headings_1": {"content": "mei", "page": 46, "level": 4}}], [{"headings_0": {"content": "i 5", "page": 46, "level": 4}}, {"headings_1": {"content": "mei", "page": 46, "level": 4}}]], "page": 46, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "to textbook ratio not exceeding 3 to 1 by 2025  \nNumber of textbooks and other instructional  \nNumber of classrooms  \n\u00ab Bishop Okile materials constructed \u00ab Paragang  \nprocured to ensure that each primary school  \n\\+ Pawanga achieves a pupil  \n\\} \u00a2 Soni Ogwang P/S  \nto textbook ratio not exceeding 3 to 1 by 2025  \nConstruction of 5 stance VIP lined pit latrine @ at  \nNumber of textbooks and other instructional Number of pitlatrines i \\+ UTRO materials constructed \u00ab Kisoko Boys\u2019  \nprocured to ensure that each primary school  \n\u00ab Morukebu  \nachieves a pupil  \ne Barinyanga  \nto textbook ratio not exceeding 3 to 1 by 2025  \n\u00ab Poyameri P/S  \n320016-Management Emptying of 25 lined pit latrine in schools with need  \nof Education Services \n12-Human  \n320165-Primary Health Upgrading of Namwaya HC II to HC III at Namwaya Capital care services Parish in Nagongera Sub county.  \nDevelopment", "metadata": {"headings": [{"headings_0": {"content": "i 5", "page": 46, "level": 4}}, {"headings_1": {"content": "mei", "page": 46, "level": 4}}, [{"headings_0": {"content": "i 5", "page": 46, "level": 4}}, {"headings_1": {"content": "mei", "page": 46, "level": 4}}]], "page": 47, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Partially Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially Partially", "page": 49, "level": 3}}, {"headings_1": {"content": "i 5", "page": 46, "level": 4}}], "page": 49, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2-Basic Managem grant - lined pit latrine in  \nimplemented implemented Requireme ent of Formerly schools with need  \nnts and Education SFG  \nMinimum Services  \nstandards  \nmet by  \nschools  \nand  \ntraining  \ninstitutions  \n01-Agro- 01- 01041101- 010015- Micro Support micro-scale 1,939,532 3,516,547 1,939,532 516,053  \nPartially Partially Industria Institution Extension Extension Scale irrigation  \nimplemented implemented lization al workers services Irrigation complementary  \nStrengthe trained in  \nactivities at district  \nning and entire and sub-county  \nCoordinati value chain  \nlevel  \non focused Support micro-scale Not skills irrigation implemented equipment supply,  \ninstallation and  \ntraining of farmers  \non their operation  \nand maintenance in  \nall the 40 sub-  \ncounties \n46 Draft Audit Report of Tororo DLG 2023 \n01-Agro- 01- 01041202 010016- Parish Support operations 155,088 155,088 155,088 155,088 100% 154 Fully Fully Industria Institution Farmers Farmer Developm of parish  \nimplemented implemented lization al  \nsensitised mobilisati ent Model development model  \nStrengthe on on and  \nactivities at district  \nning and productivit sensitisati and sub-county  \nCoordinati y on level  \non \nenhancem ent technologi es", "metadata": {"headings": [{"headings_0": {"content": "Partially Partially", "page": 49, "level": 3}}, {"headings_1": {"content": "i 5", "page": 46, "level": 4}}, [{"headings_0": {"content": "Partially Partially", "page": 49, "level": 3}}, {"headings_1": {"content": "i 5", "page": 46, "level": 4}}], [{"headings_0": {"content": "Partially Partially", "page": 49, "level": 3}}, {"headings_1": {"content": "i 5", "page": 46, "level": 4}}], [{"headings_0": {"content": "Partially Partially", "page": 49, "level": 3}}, {"headings_1": {"content": "i 5", "page": 46, "level": 4}}]], "page": 49, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "12- 02- 120301050 320165- UGIFT Upgrading of 920,000 920,000 920,000 444,261 45% 55 Partially Partially Human Population 1-Basket of Primary (Infrastruc Namwaya HC II to  \nimplemented implemented Capital Health, 41 Health ture) HC III at Namwaya  \n? Develop Safety essential care  \nParish in  \nment and medicines services Nagongera  \nManagem availed. Subcounty.  \nent  \nUGIFT Assesment of 2,411,419 4,560,583 2,411,419 1,980,66 40% 1.6 Partially  \n(Infrastruc Environmental 9 implemented ture) Impact Assessment  \nand advertising  \nAdvertising, Award  \nof  \ncontract,commissio  \nning of project and  \nhandover of the  \nproject to district  \n01- 120201010 000034- UGIFT Construction of a  \nPartially Partially Education, 1- Education (Infrastruc fully flagged Seed  \nimplemented implemented Sports Strengthen and Skills ture) Secondary School  \nand skills Competenc Developm at:-  \ne based ent  \nSopsop and Iyolwa  \ntraining Sub county \nUGIFT Construction of a  \nPartially (Infrastruc fully flagged Seed  \nimplemented ture) Secondary School  \nat:- \n12- 02- 120301051 000006- Water Construction of 951,533 951,533 951,533 951,533 100% Fully Fully Human Population 3 Service Planning developme Piped Water Supply  \nimplemented implemented Capital Health, Delivery and nt grant System (Borehole  \nDevelop Safety Standards Budgetin (Piped Pumped),  \nment and disseminat g services water, and Production wells. \n\\#47 Draft Audit Report of Tororo DLG 2023 \nManagem ed and Rural (Katajula-2, kirewa- ent implement water and 1,Nabuyoga-1) ed  \nSanitation  \ngrant  \nWater Deep Boreholes developme drilling (Hand  \nnt grant pump)  \n(Piped  \nwater, and  \nRural  \nwater and  \nSanitation  \ngrant)", "metadata": {"headings": [{"headings_0": {"content": "Partially Partially", "page": 49, "level": 3}}, {"headings_1": {"content": "i 5", "page": 46, "level": 4}}, [{"headings_0": {"content": "Partially Partially", "page": 49, "level": 3}}, {"headings_1": {"content": "i 5", "page": 46, "level": 4}}], [{"headings_0": {"content": "Partially Partially", "page": 49, "level": 3}}, {"headings_1": {"content": "i 5", "page": 46, "level": 4}}], [{"headings_0": {"content": "Partially Partially", "page": 49, "level": 3}}, {"headings_1": {"content": "i 5", "page": 46, "level": 4}}], [{"headings_0": {"content": "Partially Partially", "page": 49, "level": 3}}, {"headings_1": {"content": "i 5", "page": 46, "level": 4}}]], "page": 50, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Osukuru-1,kwapa-", "metadata": {"headings": [{"headings_0": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}, {"headings_1": {"content": "Partially Partially", "page": 49, "level": 3}}], "page": 51, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1,Akadot-1,kisoko- 2,nagongera- 1,Kalait-1,Mwello- 1,Mujuju-1,mella- 1,Magola- 1,Nabuyoga- 1,Iyolwa- 1,Mulanda-", "metadata": {"headings": [{"headings_0": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}, {"headings_1": {"content": "Partially Partially", "page": 49, "level": 3}}], "page": 51, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,Morikatipe-1", "metadata": {"headings": [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], "page": 51, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Water Construction of  \ndevelopme Public latrines in  \nnt grant RGCs implemented (Piped (Petta-1, Apokori  \nwater, and TC-1,Mella-1)  \nRural  \nwater and  \nSanitation \nDraft Audit Report of Tororo DLG 2023 \ngrant) \n48 \nWater Supply of assorted  \nFully  \ndevelopme borehole parts  \nimplemented  \nnt grant (Across the district)  \n(Piped  \nwater, and  \nRural  \nwater and  \nSanitation  \ngrant)  \n16- 01- 16060502- 000014-  \nRehabilitation of 124,677 124,677 124,677 124,677 100% u Fully Fully Governan \\| Institution Administrat Administr one Administration  \nimplemented implemented ce And al ive support ative and  \nblock at District  \nSecurity Coordinati services Support level  \non enhanced Services \nProcurement of an Fully Office Chair and 5  \nimplemented small Flags and 3  \nbig flags at District  \nlevel \n16060509 000011- Procurement of 2 6,000 6,000 6,000 6,000 100% Fully Fully Public Communi laptops at District  \nimplemented implemented Relations cation level  \nManaged and  \nPublic  \nRelations  \n09- 04- 09040106 260002- URF Maintenance of 534,105 534,105 461,771 461,771 50% 1 Partially Partially Integrate Transport Community District , district roads  \nimplemented implemented d Asset access & Urban  \nTranspor Managem feeder and  \nt ent roads Communi  \nInfrastru constructe ty Access  \ncture d& Road  \nAnd maintained Maintena  \nServices to facilitate  \nmarket  \naccess \n5,148,9 96 \n49 Draft Audit Report of Tororo DLG 2023 \nAppendix 4: Failure by PDM SACCOs to hold General Meetings. \nVote Parish Name of Date  \nDate GM Wasa Was the Was Was Name Name SACCO certificate was held leadership vetting there a training of (Should be vetting criterion Bank (topical registratio within one committee following Account subjects) n was \nmonth from elected and the PDM opening of the PDM issued  \nthe date of inaugurated SACCO resolution SACCO issue of (Yes/No) byelaws (Yes/No) members certificate established? undertaken of during the registration)  \nmeeting \nTORORO Gwaragwara Gwaragwara 02/05/2022 YES 20/06/2022 NO NO  \nNO DLG Kisoko PDM  \nTORORO Maliri Maliri Merikit 02/05/2022 yes 20/06/2022 NO NO NO NO DLG  \nPDM  \nTORORO Osukuru Osukuru 02/05/2022 yes 20/06/2022 NO NO NO NO DLG Osukuru PDM  \nTORORO \\| Bira Bira Pajwenda 02/05/2022 yes 20/06/2022 NO NO NO NO DLG  \nPDM  \nyes NO alll  \nDLG Nyagole PDM", "metadata": {"headings": [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}, [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}]], "page": 51, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. TORORO Rubongi Rubongi \\| yes 18/06/2022 DLG Rubongi PDM  \nAtapara Atapara 02/05/2022 yes 20/06/2022 NO Nabwire PDM  \n\\|\n7. TORORO Station Station DLG Magodesi PDM", "metadata": {"headings": [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}], "page": 53, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "DLG Malaba PDM DLG mulanda PDM \nDraft Audi\u00e9 Report of Tororo DLG 2023", "metadata": {"headings": [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}, [{"headings_0": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, {"headings_1": {"content": "(Osukuru-1,kwapa-", "page": 51, "level": 3}}]], "page": 53, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 20/06/2022", "metadata": {"headings": [{"headings_0": {"content": "| 20/06/2022", "page": 53, "level": 3}}, {"headings_1": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}], "page": 53, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Pe yes pepe NO ee yes \noO \n50 \nAppendix 5Non Functionality of SACCO Committees and Sub Committees \nName of SACCO Supervisory Executive Loan Sub Production sub Marketing sub Business  \nFinance and investment committee Committee committee Committee Committee Development sub Committee services sub  \nCommittee", "metadata": {"headings": [{"headings_0": {"content": "| 20/06/2022", "page": 53, "level": 3}}, {"headings_1": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}, [{"headings_0": {"content": "| 20/06/2022", "page": 53, "level": 3}}, {"headings_1": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 20/06/2022", "page": 53, "level": 3}}, {"headings_1": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 20/06/2022", "page": 53, "level": 3}}, {"headings_1": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 20/06/2022", "page": 53, "level": 3}}, {"headings_1": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}]], "page": 53, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- er \u2014e Wasit \\| Isthe  \nWas it Was Is th com mittee.", "metadata": {"headings": [{"headings_0": {"content": "| 20/06/2022", "page": 53, "level": 3}}, {"headings_1": {"content": "1,Morikatipe-1", "page": 51, "level": 3}}], "page": 54, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Isthe |", "metadata": {"headings": [{"headings_0": {"content": "Isthe |", "page": 54, "level": 2}}, {"headings_1": {"content": "| 20/06/2022", "page": 53, "level": 3}}], "page": 54, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "it \\| Was it lIsthe  \nConstit committ Constitut committ Constitut committ Constitut committ Constitut committ Constitut committe Constitu operational? uted? ee ed? ee ed? ee ed? ee ed? ee ed? e ted? (operational or (yes/N operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operation (yes/No Not operational)", "metadata": {"headings": [{"headings_0": {"content": "Isthe |", "page": 54, "level": 2}}, {"headings_1": {"content": "| 20/06/2022", "page": 53, "level": 3}}], "page": 54, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. nal? nal? nal? nal? nal? al? \\} (operatio (operatio (operati (operati (operati (operatio  \nnal or nal or onal or onal or onal or nal or  \nNot Not Not Not Not Not operatio operatio operatio operatio operatio operation  \nna nal) nal) nal a al)  \nPDM  \nMaliri Merikit PDM\\_\\_\\| YES AS =  \nES", "metadata": {"headings": [{"headings_0": {"content": "Isthe |", "page": 54, "level": 2}}, {"headings_1": {"content": "| 20/06/2022", "page": 53, "level": 3}}], "page": 54, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PDM tee", "metadata": {"headings": [{"headings_0": {"content": "PDM tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Isthe |", "page": 54, "level": 2}}], "page": 54, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PDM \nPDM \nPDM  \nStation Magodesi NO YES NO PDM \nAkolodong Malaba YES YES PDM  \nChawolo mulanda NO YES YES PDM \n51 Draft Audit Report of Tororo DLG 2023 \nAppendix 6: Failure to Obtain an Insurance policy.  \nName of SACCO Name of PRF  \nLoan Amount beneficiary \nGwaragwara Kisoko PDM Nabusiu Catherine Cassava growers", "metadata": {"headings": [{"headings_0": {"content": "PDM tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Isthe |", "page": 54, "level": 2}}, [{"headings_0": {"content": "PDM tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Isthe |", "page": 54, "level": 2}}], [{"headings_0": {"content": "PDM tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Isthe |", "page": 54, "level": 2}}], [{"headings_0": {"content": "PDM tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Isthe |", "page": 54, "level": 2}}], [{"headings_0": {"content": "PDM tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Isthe |", "page": 54, "level": 2}}], [{"headings_0": {"content": "PDM tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Isthe |", "page": 54, "level": 2}}], [{"headings_0": {"content": "PDM tee", "page": 54, "level": 3}}, {"headings_1": {"content": "Isthe |", "page": 54, "level": 2}}]], "page": 54, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 55, "level": 3}}, {"headings_1": {"content": "PDM tee", "page": 54, "level": 3}}], "page": 55, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ojwali Joseph Cassava growers 1,000,000 Obo mercy Cassava growers 1,000,000 Maliri Merikit PDM Naigino Lucy  \n1,000,000 Osilo Simon Peter  \n1,000,000 Malinga Patrick 1,000,000 Osukuru Osukuru PDM Okumu Alex 1,000,000 \nIf the loan is for a farming operation, did the borrower obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS)? \nNO OJAKA godfrey 1,000,000 NO Emuron James 1,000,000 NO Bira Pajwenda PDM Odugo Moses 1,000,000  \nzZ \noO Nyalusi Paul 1,000,000 NO Ocheng Robert 1,000,000 NO Nyakesi Nyagole PDM Obo charles 1,000,000  \nNO Nyawere Jane 1,000,000 NO Olweny patrick 1,000,000 NO Rubongi Rubongi PDM Asele Agnes 1,000,000  \nNO Anyokorat Mary 1,000,000 Zz Nyadoin Zipola 1,000,000  \nAtapara Nabwire PDM Awino Jane 1,000,000  \nZz Onyango Vicent 1,000,000 Z. oO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 55, "level": 3}}, {"headings_1": {"content": "PDM tee", "page": 54, "level": 3}}, [{"headings_0": {"content": "1,000,000", "page": 55, "level": 3}}, {"headings_1": {"content": "PDM tee", "page": 54, "level": 3}}], [{"headings_0": {"content": "1,000,000", "page": 55, "level": 3}}, {"headings_1": {"content": "PDM tee", "page": 54, "level": 3}}], [{"headings_0": {"content": "1,000,000", "page": 55, "level": 3}}, {"headings_1": {"content": "PDM tee", "page": 54, "level": 3}}]], "page": 55, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "bias", "metadata": {"headings": [{"headings_0": {"content": "bias", "page": 55, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 55, "level": 3}}], "page": 55, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Owandi patric 1,000,000 Z\\|. Oo eo Akolodong Malaba PDM Emojong Bruno 1,000,000  \nZ  \noO; \n32 Draft Audit Report of Tororo DLG 2023", "metadata": {"headings": [{"headings_0": {"content": "bias", "page": 55, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 55, "level": 3}}, [{"headings_0": {"content": "bias", "page": 55, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 55, "level": 3}}]], "page": 55, "document_name": "Tororo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []}
\ No newline at end of file
diff --git a/reports/chunks/Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023.chunks.json b/reports/chunks/Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023.chunks.json
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@@ -0,0 +1 @@
+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF UGANDA CIVIL AVIATION AUTHORITY FOR THE YEAR ENDED 30\"\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TABLE OF CONTENTS \nTABLE OF CONTENTS \ni u ou une ann ran nn nme ann nn ann man ann nn RE RATEN RO a RR \nLIST Cr Aer \nii zen \nDDINIONeunu0 nenn nen nun ann un unan ais wena Gas GEIST Th RTO ROS Ba HEARN Amn Ee NERC aeRO Re mas 1 \nEee es Tr TR 1 ce nce ere aro ee wees enn en ey eer a aces ann nnn TE EN \nKey Adit Mette lic \n1 is cans cass cnn cae ies canta ear enn cane ans Shs Keine wa COE en Gas HERO EOE EG oom revere \n1,9 Implementation \u00f6f the Appreved Budgek.. \n1 ran an unne nn ne un an nen nn \n20 Management of the Government Salaty Paytall \n4 . a unnu anne uunn anna anna aanan dene ara ana \n3.0 Financial analysis and assessment of the Authority\u2019s performance \n9 .....ssseesscssereeeeeeeees \nEST ERC 10 ee vies nurs cnc wu anne ana came nanan said SAA RS EB a a RE TEE ET Er ne \n4.0 Lack of tenancy agreements with ENHAS and DAS at the new cargo centre  \n10 ............ \nOther TAPOPAAE GN: 11 ccs ces ces cas exes views naa cans cane cane onan Ese came Capen Lt nn aa a nn rn ange \nManagement Responsibilities for the Financial StateMent .......ueneeeeneneennnnnennnnnnnnnnnnnnnnnnnnn it Auditor\u2019s Responsibilities for the Audit of the Financial StateMents.........ssssssssseeeeeeeeeereeeees il Other Reporting Responsibilfties.us u oe innen nm nenn an en nenn 13 Report on the Audit of Compliance with Legislation .......rusunun ee nn 13 \n50 \nManagement of Pracurement... um u nen mung u nenn nenn an unnnnnn naren naunnnnn nun 13 \nOther Legal and Regulatory Requirements... \n14 nennen nun nn an \nLIST OF ACRONYMS \n\\|  \nAcronym", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 2, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Meanin", "metadata": {"headings": [{"headings_0": {"content": "Meanin", "page": 3, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AVSEC Aviation Security BN = Billion  \nFYR Financial Year  \nFYs Financial Years  \n\\|  \nGOU Government Of Uganda IAS", "metadata": {"headings": [{"headings_0": {"content": "Meanin", "page": 3, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "International Accounting Standard", "metadata": {"headings": [{"headings_0": {"content": "International Accounting Standard", "page": 3, "level": 3}}, {"headings_1": {"content": "Meanin", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ICAO  \nInternational Civil Aviation Organization ICAO International Civil Aviation Organization", "metadata": {"headings": [{"headings_0": {"content": "International Accounting Standard", "page": 3, "level": 3}}, {"headings_1": {"content": "Meanin", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IESBA", "metadata": {"headings": [{"headings_0": {"content": "IESBA", "page": 3, "level": 3}}, {"headings_1": {"content": "International Accounting Standard", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Ethics Standards Board for Accountants IFRS \n\\| International Financial Reporting Standards", "metadata": {"headings": [{"headings_0": {"content": "IESBA", "page": 3, "level": 3}}, {"headings_1": {"content": "International Accounting Standard", "page": 3, "level": 3}}, [{"headings_0": {"content": "IESBA", "page": 3, "level": 3}}, {"headings_1": {"content": "International Accounting Standard", "page": 3, "level": 3}}]], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "| INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "IESBA", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "| INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "IESBA", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ISO", "metadata": {"headings": [{"headings_0": {"content": "ISO", "page": 3, "level": 4}}, {"headings_1": {"content": "| INTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Organization For Standards", "metadata": {"headings": [{"headings_0": {"content": "ISO", "page": 3, "level": 4}}, {"headings_1": {"content": "| INTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 3}}, {"headings_1": {"content": "ISO", "page": 3, "level": 4}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Standards of Supreme Audit Institutions MDAs \n\\| Ministries, Departments and Agencies  \n\\| Planning and Economic Development MoFPED Ministry of Finance,  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 3}}, {"headings_1": {"content": "ISO", "page": 3, "level": 4}}, [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 3}}, {"headings_1": {"content": "ISO", "page": 3, "level": 4}}]], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| MTEF", "metadata": {"headings": [{"headings_0": {"content": "| MTEF", "page": 3, "level": 2}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Medium Term Expenditure Framework NAA \\| National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "| MTEF", "page": 3, "level": 2}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NSSF", "metadata": {"headings": [{"headings_0": {"content": "NSSF", "page": 3, "level": 3}}, {"headings_1": {"content": "| MTEF", "page": 3, "level": 2}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "National Social Security Fund", "metadata": {"headings": [{"headings_0": {"content": "NSSF", "page": 3, "level": 3}}, {"headings_1": {"content": "| MTEF", "page": 3, "level": 2}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 3, "level": 1}}, {"headings_1": {"content": "NSSF", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 3, "level": 1}}, {"headings_1": {"content": "NSSF", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OAG", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 3, "level": 1}}, {"headings_1": {"content": "_|", "page": 3, "level": 1}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Office of the Auditor General PPDA \nPublic Procurement & Disposal of Public Assets \\| PTB Passenger Terminal Building  \nUCAA Uganda Civil Aviation Authority  \n\\|  \nUGX Uganda Shillings  \nUSD \nUnited States Dollar  \nUniversal Safety Oversight Audit Programme- Continuous Monitoring USOAP-CMA", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 3, "level": 1}}, {"headings_1": {"content": "_|", "page": 3, "level": 1}}, [{"headings_0": {"content": "OAG", "page": 3, "level": 1}}, {"headings_1": {"content": "_|", "page": 3, "level": 1}}], [{"headings_0": {"content": "OAG", "page": 3, "level": 1}}, {"headings_1": {"content": "_|", "page": 3, "level": 1}}]], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Approach", "metadata": {"headings": [{"headings_0": {"content": "Approach", "page": 3, "level": 3}}, {"headings_1": {"content": "OAG", "page": 3, "level": 1}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA CIVIL AVIATION AUTHORITY FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "Approach", "page": 3, "level": 3}}, {"headings_1": {"content": "OAG", "page": 3, "level": 1}}, [{"headings_0": {"content": "Approach", "page": 3, "level": 3}}, {"headings_1": {"content": "OAG", "page": 3, "level": 1}}]], "page": 4, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}], "page": 4, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": ".  \n\\|  \nI have audited the financial statements of Uganda Civil Aviation \nAuthority (UCAA), which comprise the Consolidated Statement of Financial Position as at 30\" June 2023, the Consolidated Statement of Profit or Loss and Other Comprehensive Income, Consolidated Statement of Changes in Equity and 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 accompanying financial statements present fairly, in all material respects, the financial position of Uganda Civil Aviation Authority and its subsidiary (together the Group) as at 30\" June 2023, and its financial performance and cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRS), and the requirements under Uganda Civil Aviation Authority Act, 2019.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}]], "page": 4, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's 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  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below to be key audit matters communicated in my report. \nI reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of UCAA is to promote safe, secure, regular and efficient use and development of civil aviation inside and outside Uganda as per the amended UCAA Act,", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}]], "page": 4, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2019. The entity had an approved budget of UGX.242.122Bn, out of which UGX. 283.372Bn was realized.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}], "page": 5, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "I reviewed the implementation of the approved 2022/2023 budget by the entity and noted the following; \nNo Observation \nm Recommendation = 1.1 Revenue Performance \na) Performance of Internal Revenue sources  \nI advised the I reviewed the estimates of internal revenue sources and rates  \ncharged for the financial year 2022/2023 and noted that although Accounting Officer to the entity budgeted to collect internal revenue of UGX.239.13Bn ensure \nrealistic during the year under review UGX.280.896Bn was collected, budgets  \nare formulated after representing a performance of 117.47% of the target.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}]], "page": 5, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "comprehensive", "metadata": {"headings": [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], "page": 5, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "assessments \nof Over performance of internal revenue sources is an indication of industry performance conservative budgeting. It may hinder the Authority\u2019s innovations  \nand projections.  \nfor future revenue collections. \nThe Accounting explained that the budget for the FY2022/23 projections were based on the assumption of the recovery of the Aviation industry from the COVID 19 pandemic. The Authority could not foresee the speedy recovery of the industry in that year. However, the Authority for the FY 23/24 has gone for an ambitious budget hitting a 300Bn mark having made all the necessary considerations for having a realistic budget. \nb) Performance of GOU warrants  \nThe entity had an approved budget of UGX.3Bn out of which  \nUGX.2.475Bn was warranted resulting in a\\_ shortfall of  \nUGX.0.525Bn representing an 82.5% performance. However,  \naccording to the budget of MoWT, the Ministry budgeted to transfer  \nonly UGX.2.5Bn implying that the amount was not reconciled with I  \nadvised the \nthe UCAA budget for Government subvention. \nAccounting Officer to The UGX.0.525Bn that was not allocated was meant for the put in place a maintenance of upcountry aerodromes. mechanism. that that there is a difference ensures that the The  \nOfficer \n1.2 Utilization of GOU Funding  \nOut of the total warrants of UGX.2.475Bn availed to the entity during I \nadvised the \\_  \nthe year, all the funds were utilized representing 100% utilization. Accounting Officer to These funds were used to carry out ground maintenance works in engage the line regional aerodromes. \nministry for adequate funding for aerodrome Additionally, the above funds were not sufficient for maintenance as an \nmaintenance. extra UGX.3.55Bn used from internally generated funds for marking .  \nwas  \nGulu runway, painting the Soroti runway, fencing Kisoro aerodrome  \namong other activities. \n1.3 Unsupported output budgets  \nParagraph 4.3.2 (c) of the UCAA Financial Policies and Procedures I advised the Manual, 2016 states that the various Heads of departments shall then Accounting Officer to prepare Directorate budgets showing recurrent and non-recurrent ensure that activities activities for the forthcoming financial year and costs. The budgets, within a given out-put besides quantifying receipts and expenditures, shall provide justification are", "metadata": {"headings": [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}, [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}]], "page": 5, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "appropriately", "metadata": {"headings": [{"headings_0": {"content": "appropriately", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 5, "level": 1}}], "page": 6, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "for the amounts derived therein, by clearly stating the assumptions used costed and that the to derive such revenue estimates and cost/quantities. In addition, the total cost of the Heads of departments are required to respond and provide Directorate activities should be Budgets within a period not exceeding one month from the date of the \nthe basis ofthe cost of Budget Call paper. \nthe outputs and the entire work plan and Contrary to the above, I observed that the budgets for six (6) outputs budget.  \nassessed were not supported with individual activity costing and  \nbudgets. This was observed mainly in the Directorate of Safety, Security  \nand Economic Regulation (DSSER). \nTable 1: Outputs not supported with individual activity costing and", "metadata": {"headings": [{"headings_0": {"content": "appropriately", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 5, "level": 1}}, [{"headings_0": {"content": "appropriately", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 5, "level": 1}}], [{"headings_0": {"content": "appropriately", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 5, "level": 1}}], [{"headings_0": {"content": "appropriately", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 5, "level": 1}}]], "page": 6, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgets", "metadata": {"headings": [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], "page": 6, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planned Activities Output ICAO USAP- Promulgate the Act. 100,000,000 CMA CAP Review Compliance Checklists. implemented \\_ Complete/fill State Aviation Security Activity Questionnaire (SAASQ) Complete/fill State Quality Control Activity Summary form Review 500 Protocol questions in nine audit areas. Licensing and Setting of test pieces 40,000,000 certification of Preparation of examinations Aviation Marking of scripts security Analysis of results screeners Preparation of reports Printing of certificates Preparation of remedial exams meets in Sharing Reese with yw industry stakeholders responsible for implementing aviation security measures. Implementation Provision of guidance material, 70,000,000 of ICAO Standardized training, activities \\| Provision of Tools such as Electronic management systems Subject Matter Expertise (AVSEC) Total 280,000,000 \\| Failure to provide detailed costing for activities implies that the costing at output level cannot be justified, and as such, there is a risk that the entity either over or under-budgeted for these outputs. The Accounting Officer explained that the Authority activities are always estimated and are assumed to take care of all the costs of the outputs under the activity. Management has taken note of the need to allocate costs for each output and will implement going forward in the 25/26 budget. 1.4 Implementation of outputs and activities I assessed the implementation of eighty five (85) outputs that had been I advised the fully quantified with a total of one hundred thirty six (136) activities Accounting Officer to worth UGX.211.82Bn and noted that; ensure that all the e Thirty-four (34) outputs with fifty nine (59) activities worth planned for activities UGX.30.2Bn were fully implemented. are fully implemented. e Nineteen (19) outputs worth UGX 9.1Bn were partially implemented. The 19 outputs had forty-four (44) activities, out of these forty-four (44) activities, the entity fully implemented twenty-two (22) activities; nineteen (19) activities were partially implemented, while three (03) activities remained unimplemented. e Thirty two (32) outputs with thirty three (33) activities worth 172.54 Bn were not implemented at all. Non-implementation of planned activities implies that the expected services to the beneficiaries were not attained. The Accounting Officer explained that the majority of the Activities included in the schedule such as the Airport Expansion Projects -Phase 2 as 150Bn refers to unfunded priorities to be given priority in the preceding financial year when funds are available. For others, procurement processes were being concluded. Accordingly, during the annual audits of all Government entities for the year ended 30% June 2023, I carried out", "metadata": {"headings": [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}, [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}]], "page": 6, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total Number of staff as per 1,060  \n4,426,491,455 be removed from the payroll the payroll Below are details of the validation results;  \nBesides, the Board a) Out of 1,060 employees, 1,002 (94.5%) who appeared for the should  \nmake validation exercise presented all the pre-requisite arrangements to documents/information and were fully verified.  \nvalidate the staff who missed this b) 45 (4.2%) employees appeared for validation and were partially exercise for genuine validated due to lack of some requisite information such: as reasons so that a National ID, Appointment letters, Confirmation Letters and Minutes complete  \nclean of Appointment. payroll is established.  \n13 (1.2%) employees on the payroll did not appear for the validation.  \nOut of these 13 employees, four (4) were confirmed to have exited the  \nAuthority through resignation and termination by the time of validation.  \nThe Accounting Officer explained that the other nine (9) staff who did  \nnot appear for headcount are those that are either on suspension for  \ngross misconduct or out of the country during the verification exercise.  \nThe Accounting Officer further concurred with my findings and  \ncommitted to periodically update the employee information and payroll,  \nas well as to engage the Board to complete verification of the partially  \nverified employees. \n2.2", "metadata": {"headings": [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}, [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}]], "page": 9, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Validation of employees on the entity contract staff payroll I noted that UCAA General Terms and Conditions of Service, 2013 I advised the provide guidance on the management of contract employees. I verified Accounting Officer employees in this category in line with section 10 of the UCAA General to routinely maintain Terms and Conditions of Service, 2013 and Article 12 of the UCAA an updated payroll collective Bargaining Agreement, 2013. ensuring that prompt adjustments Out of 247 employees on the Uganda Civil Aviation Authority April 2023 are made for any contract staff salary payroll, a total of 220 (89.1%) were fully verified, new staff as well as 18 (7.3%), while 9 (3.6%) did not show up as summarised in the table deletion of 4 below; employees who Table 4: Summary of the validation results of Contract staff have ceased to be Details Number of Amount (UGX) personnel of the Individuals (Monthly base pay Authority. as per headcount) Total number of contract staff 220 Validated (complete verified) 900,494,786 I advised the Accounting Officer Partially Validated(individuals 18 29,563,301 to expedite the whose information availed at the process of engaging physical verification did not fulfil all the requirements) the staff with Not validated (appeared for 0 BE \\_ missing documents 0 b) 18 (7.3%) contract employees appeared for validation and were payroll is partially validated due to lack of some requisite information such established. as; National ID, Appointment letters, Confirmation Letters and Minutes of Appointment. c) 9 (3.6%) contract employees on the payroll did not appear for the validation. The Accounting Officer indicated that these 9 employees were away for various reasons, including resignation, termination or on suspension for gross misconduct, and out of the country during the verification exercise d) 14 individuals whose names were not on the April 2023 payroll appeared for the validation exercise with all pre-requisite documents. The Accounting Officer explained that the staff who were missing on the April 2023 payroll but appeared for the headcount were new staff who were appointed after April 2023. The Accounting Officer concurred with the validated contract payroll and committed to periodically update the employee information and payroll as well as engage the board for complete verification of the partially verified employees. 2.3 Review of the Entity Staff Establishment During the audit, I obtained the approved staff structure and I advised the establishment from the Authority and compared it with the actual", "metadata": {"headings": [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}, [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}]], "page": 9, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- recruitment of evidence of interview assessment. The files lacked evidence of  \nstaff is conducted decisions of relevant authorities on the competencies and  \nas per established qualifications of the staff recruited.  \nprocedures within the Authority\u2019s The Accounting Officer explained that the mentioned staff usually  \nGeneral Terms upgrade from internships, casual engagements and temporary  \nand Conditions of contracts which do not require interviews since they have already  \nService 2013. proven their job competencies. However, the qualifications are a  \nmust check and they are always matching with the competencies.  \nTheir files have been updated with the qualifications and are", "metadata": {"headings": [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], "page": 11, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "recruited staff available for verification.  \nhave minimum specified However, no files were availed for verification.  \nrequirements for efficient and  \nii. 79 staff were appointed to various positions without meeting the  \neffective service minimum required qualification for the positions.  \ndelivery.  \nThe Accounting Officer explained that these staff are always  \nappointed as a stop gap measure having acted in those positions and  \nare required to be confirmed upon successful completion of the \nthe staff on acting period. They are always encouraged to attain the minimum  \nprobation are qualifications, however, some of them reluctantly pursue them and  \nconfirmed in their yet the labour laws do not provide for a demotion.  \nappointments as iii. A review of staff files revealed that the Authority had neither \nprescribed in the confirmed nor terminated nine (9) employees who had served a", "metadata": {"headings": [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}, [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}]], "page": 11, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Authority\u2019s", "metadata": {"headings": [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}], "page": 11, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Collective period more than the maximum mandatory probationary period of  \n12 months. Bargaining The Accounting Officer explained that it is implied that if an \nAgreement, 2013. employee exceeds a year on probation, automatically their status  \nall staff are transforms to permanent provided that neither of the parties  \nappraised terminates their contract.  \nregularly for better  \niv. I reviewed staff personnel files and I noted that 626 staff had their  \nperformance personal files without evidence of regular performance appraisals.  \nThe Accounting Officer explained that the appraisals have always \nmanagement. been conducted and staff given feedback. However, I carried out \n2.5, Estimated Wage for validated staff for FY 2023/2024 \nI advised the  \nA comparison of the Authority\u2019s approved estimates of UGX. Accounting Officer \\| 92,540,259,000 with the recomputed payroll costs of UGX. to review the 95,188,071,819 revealed that the Accounting Officer under-estimated estimates taking the wage cost by UGX.2,647,812,819. \ninto account the estimated employee Under budgeting for wages may lead to the accumulation of domestic \ncosts for persons in arrears \nand abuse of employee rights. \nEmphasis of Matter \npost and planned  \ni  \nrecruitments and seek appropriate approval in accordance with relevant policies and", "metadata": {"headings": [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}, [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}], [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}], [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}], [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}], [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}], [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}], [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}], [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}], [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}]], "page": 11, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "legislation.", "metadata": {"headings": [{"headings_0": {"content": "legislation.", "page": 12, "level": 1}}, {"headings_1": {"content": "Authority\u2019s", "page": 11, "level": 3}}], "page": 12, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed in regard to the Note(s) to the financial statements that in my judgment are of such importance and fundamental to the users\u2019 understanding of the financial statements. \n3.0 Financial analysis and assessment of the Authority\u2019s performance  \nFinancial analysis is a useful tool to draw attention to a number of managerial issues. I carried out analysis of financial information and the following were observed for the attention of Management and those charged with governance in order to improve the Authority\u2019s performance and ensure sustainability of services. Table 5 below refers:", "metadata": {"headings": [{"headings_0": {"content": "legislation.", "page": 12, "level": 1}}, {"headings_1": {"content": "Authority\u2019s", "page": 11, "level": 3}}, [{"headings_0": {"content": "legislation.", "page": 12, "level": 1}}, {"headings_1": {"content": "Authority\u2019s", "page": 11, "level": 3}}]], "page": 12, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}, {"headings_1": {"content": "legislation.", "page": 12, "level": 1}}], "page": 12, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "F/YEAR 2023 \\| 2022 Implications and Remarks Net Profit/ Deficit \\| UGX. 39.579Bn  \nfor the year \nUGX.(10.827)Bn The Authority has made a tremendous recovery from a deficit for the last year. In the previous year the reported deficit was largely attributed to the fact that the aviation industry especially on the African continent was still recovering from the negative effects of COVID-19.  \nHowever the increase in the number of passengers travelling and the industry fully recovering from the negative effects of COVID-19 have improved on the revenue performance of the Authority. 12.3% 10.5% This shows Operating excess/ \ngenerate revenue. ROA above 5% is acceptable. In the financial year ending 2023, the Authority operated below the acceptable level. The decline of ROA from 1.2% to 1.84% despite the increase in revenue is explained by the major increase in total assets by 131.1%. Measures ability to meet short term", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}, {"headings_1": {"content": "legislation.", "page": 12, "level": 1}}, [{"headings_0": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}, {"headings_1": {"content": "legislation.", "page": 12, "level": 1}}], [{"headings_0": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}, {"headings_1": {"content": "legislation.", "page": 12, "level": 1}}]], "page": 12, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Liquidity/Current", "metadata": {"headings": [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}], "page": 13, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ratio  \n4.47 times \nliabilities when they fall due. 4.01 times Current assets were adequate to cover current liabilities in the year", "metadata": {"headings": [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}, [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}]], "page": 13, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. The higher the ratio the better and ideal ranges from 1.5:1 to 2:1. This is healthy for UCAA. Debt ratio 37.42% 47.64% Total liabilities / Total Assets. Acceptable ratio should be 50% or lower. The Authority\u2019 gearing ratio has reduced by 10.22% to 37.42% which is below 50%. This is healthy for UCAA.  \nThe reduction was majorly attributed to the increase of total", "metadata": {"headings": [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}], "page": 13, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "Interest cover 3.0  \n2.0 \nassets by 131.1%.  \nExcess of revenue over expenditure from operating activities / interest expense. In the year under audit, the entity is able to cover the interest expenses 3.0 times. This improved by 50% from last year. \nThe Authority has continuously made significant recovery and improvement in its ability to sustain provision of services. \nRecommendation \nI advised the Accounting Officer to ensure that strategies are devised to improve and sustain the current level of financial performance. \nOther Matter \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0  \nLack of tenancy agreements with ENHAS and DAS at the new cargo centre Paragraph 5.2.1 of the UCAA Financial Policies and Procedures manual, 2023 requires \nOccupancy of these handling companies without formal tenancy agreement denies the Authority legal grounds upon which to bill and collect revenue. It also becomes difficult to enforce obligations of either party. \nThe Accounting Officer explained that the tenancy agreements have not been concluded because the handlers are disputing the chief government valuers\u2019 rate and are seeking re-negotiations, however, the handlers have since been billed at the new chief government valuer rate and the billed amounts incorporated in the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}, [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}], [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}], [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}], [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}], [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}], [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}], [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}], [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}], [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}]], "page": 13, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}], "page": 14, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the formalization and regularization of the tenancy of these two companies to enable the Authority enforce rents due and other attendant obligations. Other Information The Directors are responsible for the other information. The other information comprises the statement of responsibilities of the Directors, commentaries by the Director General and the Head of Account, and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. Management Responsibilities for the Financial Statements The Directors are also responsible for the preparation of financial statements in accordance with the requirements of IFRS and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the Directors are responsible for assessing the Authority's ability to continue as a going concern, disclosing, as applicable, matters related to concern and the concern basis of accounting, unless the As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional skepticism throughout the audit. I also; Identify and assess the risks of material misstatement of the financial statements, oe 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. Obtain an understanding of internal control relevant to the audit in order to design e audit procedures that are appropriate in the circumstances, but not for", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}]], "page": 14, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Conclude on the appropriateness of management's use of the going concern basis \u00a9  \nof accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Authority\u2019s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause the Authority to cease to continue as a going concern. \no 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", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}]], "page": 15, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "presentation.", "metadata": {"headings": [{"headings_0": {"content": "presentation.", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], "page": 15, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T communicate with the Directors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \nI also provide the Directors with a statement that I have complied with relevant ethical \nOther Reporting Responsibilities  \nIn accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. \nReport on the Audit of Compliance with Legislation  \nIn accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Authority with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n5.0 Management of Procurement \n5.1 Contract with expired Security documents  \nUCAA awarded M/s China Communication Construction Company a contract for resurfacing of the public car parks at Entebbe International Airports at UGX.", "metadata": {"headings": [{"headings_0": {"content": "presentation.", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}, [{"headings_0": {"content": "presentation.", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "presentation.", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "presentation.", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "presentation.", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "presentation.", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "presentation.", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}]], "page": 15, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,743,326,904.", "metadata": {"headings": [{"headings_0": {"content": "3,743,326,904.", "page": 16, "level": 3}}, {"headings_1": {"content": "presentation.", "page": 15, "level": 2}}], "page": 16, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The General Conditions of Contract (GCC) required 20% advance payment upon submission of an advance payment guarantee and performance security of 10% of the contract value. \nHowever, I noted that the advance payment guarantee and the performance security expired on 21st June 2023 and 19th July 2023 reapeciualy and have not been renewed yet works were still on-going. \nFailure to renew the security documents exposes the Authority to risk in the event that the contractor fails to deliver as per the contract agreement. \nThe Accounting Officer explained that the Security Guarantees were available for Audit verification. However, review of the documents availed by management revealed that the \ndocuments for this contract were still not renewed.", "metadata": {"headings": [{"headings_0": {"content": "3,743,326,904.", "page": 16, "level": 3}}, {"headings_1": {"content": "presentation.", "page": 15, "level": 2}}, [{"headings_0": {"content": "3,743,326,904.", "page": 16, "level": 3}}, {"headings_1": {"content": "presentation.", "page": 15, "level": 2}}], [{"headings_0": {"content": "3,743,326,904.", "page": 16, "level": 3}}, {"headings_1": {"content": "presentation.", "page": 15, "level": 2}}], [{"headings_0": {"content": "3,743,326,904.", "page": 16, "level": 3}}, {"headings_1": {"content": "presentation.", "page": 15, "level": 2}}], [{"headings_0": {"content": "3,743,326,904.", "page": 16, "level": 3}}, {"headings_1": {"content": "presentation.", "page": 15, "level": 2}}]], "page": 16, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
\ No newline at end of file
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COFFEE DEVELOPMENT AUTHORITY", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COFFEE DEVELOPMENT AUTHORITY", "page": 1, "level": 3}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COFFEE DEVELOPMENT AUTHORITY", "page": 1, "level": 3}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COFFEE DEVELOPMENT AUTHORITY", "page": 1, "level": 3}}], "page": 2, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 3}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 3}}], "page": 3, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": [["ACRN", "African Coffee Research Network"], ["AIA", "Appropriation in Aid"], ["Bn", "Billion"], ["COVID 19", "Corona Virus Disease 2019"], ["CWDR", "Coffee Wilt and Disease Resistant"], ["EU", "European Union"], ["FYR", "Financial Year"], ["GFMIS", "Government Computerised Financial Management Information System"], ["GOU", "Government of Uganda"], ["IACO", "Inter-African Coffee Organisation"], ["ICO", "International Coffee Organisation"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["IESBA", "International Ethics Standards Board for Accountants"], ["ISSA", "International Standards of Supreme Audit Institutions"], ["MAAIF", "Ministry of Agriculture, Animal Industry and Fisheries"], ["MDA", "Ministry, Department and Agencies"], ["MOFPED", "Ministry of finance, Planning and Economic Development"], ["MoPS", "Ministry of Public Service"], ["MTEF", "Medium Term Expenditure Framework"], ["NACORI", "National Coffee Research Institute"], ["NDP", "National Development Plan"], ["NPA", "National Planning Authority"], ["NTR", "Non Tax Revenue"], ["OPM", "Office of the Prime Minister"], ["PBS", "Programme Based Budgeting"], ["PDE", "Procurement and Disposal Entity"], ["PDU", "Procurement and Disposal Unit"], ["PFMA", "Public Finance Management Act, 2015"], ["PPDA", "Public Procurement and Disposal of Public Assets"], ["PS/ST", "Permanent Secretary and Secretary to Treasury"], ["TI", "Treasury Instructions, 2017"], ["UCDA", "Uganda Coffee Development Authority"], ["UCF", "Uganda Consolidated Fund"], ["URA", "Uganda Revenue Authority"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 3}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 3}}], "page": 3, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COFFEE DEVELOPMENT AUTHORITY", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COFFEE DEVELOPMENT AUTHORITY", "page": 4, "level": 3}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 3}}], "page": 4, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COFFEE DEVELOPMENT AUTHORITY", "page": 4, "level": 3}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 3}}], "page": 4, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COFFEE DEVELOPMENT AUTHORITY", "page": 4, "level": 3}}], "page": 4, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "I have audited the financial statements of the Uganda Coffee Development Authority (UCDA), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and 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 accompanying financial statements of the Uganda Coffee Development Authority for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act , 2015 (PFMA) and the Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COFFEE DEVELOPMENT AUTHORITY", "page": 4, "level": 3}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COFFEE DEVELOPMENT AUTHORITY", "page": 4, "level": 3}}]], "page": 4, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the UCDA 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.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "specific activities and out-puts the funds will be spent on in order to deliver services to citizens.  \nIn arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of Uganda Coffee Development Authority (UCDA) is to regulate, promote and oversee the quality of coffee along the entire value chain, support research and development, promote production, and improve the marketing of coffee to optimize earnings for coffee stakeholders and the country. \nDuring the financial year 2022/2023, the entity had a budget of UGX.64,940,000,000 out of which UGX.39,321,000,000 was warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}, [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}]], "page": 5, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "Table showing budget and warrants for the year", "metadata": {"headings": [{"headings_0": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 3}}], "page": 5, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": [["1", "Recurrent (Wage)", "10,125,000,000", "10,125,000,000", "100%"], ["2", "Recurrent (Non-wage)", "50,542,000,000", "26,384,000,000", "52%"], ["3", "Development", "4,273,000,000", "2,812,000,000", "66%"], ["", "**Total**", "**64,940,000,000**", "**39,321,000,000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 3}}], "page": 5, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["Sn", "Details", "Budget (UGX)", "Warrants (UGX)", "% age release"], "type": "table"}}, {"content": "Out of the total warrants of UGX.39,321,000,000, I reviewed the utilization of warrants worth UGX.33,453,422,690 (85%) as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 3}}], "page": 5, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "Table showing audited funds during the review", "metadata": {"headings": [{"headings_0": {"content": "Table showing audited funds during the review", "page": 5, "level": 3}}, {"headings_1": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 3}}], "page": 5, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": [["1", "Wage expenditure", "14,886,329,853", "44%"], ["2", "Outputs/activities selected for budget performance review", "18,567,092,837", "56%"], ["", "**Total amount audited**", "**33,453,422,690**", "85%"], ["", "**Total amount warranted**", "**39,321,000,000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table showing audited funds during the review", "page": 5, "level": 3}}, {"headings_1": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 3}}], "page": 5, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["Sn", "Details", "Actual expenditure (UGX)", "Cumulativ e %age"], "type": "table"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review.", "metadata": {"headings": [{"headings_0": {"content": "Table showing audited funds during the review", "page": 5, "level": 3}}, {"headings_1": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 3}}], "page": 5, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**1.1**", "to the approved NTR estimates for the FYR 2022/2023, UCDA budgeted to collect UGX.50.82Bn during the financial year under review however, by the end of the year, UGX.61.175Bn had been collected representing a 120% performance. of NTR above the target at vote level may be an indication that the NTR targets were set low compared to the entity\u2019s revenue potential. **Revenue Performance** Performance of Non-Tax Revenue (NTR)** According Collection", "the advised  the Accounting Officer to engage  NTR forecasting team at MoFPED so that the factors that affect NTR performance can be taken  into consideration during the setting of NTR I"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing audited funds during the review", "page": 5, "level": 3}}, {"headings_1": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 3}}], "page": 5, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["**No**", "**Observation**", null, "**Recommendation**"], ["The Accounting Officer explained that the projections of NTR are based on 3 parameters, namely; projected number of bags of coffee exported, exchange rate and weighted unit export price which may vary in the course of the year. **of GOU warrants** entity had an approved budget of UGX.64.94Bn from the industrialization program out of which UGX.39.32Bn was warranted resulting in a shortfall of UGX.25.62Bn representing a 61% performance. The performance of warrants from the programme is shown in the table below; **Programme** Agro- industrialization **Total** **Approved Budget (UGX)** **Warrant s (UGX)** 64.940  39.321 **Varia**  **nce**  **(UGX)**  **Bn**  61 % 25.619 **%age perfor manc e** **64.940 39.321 25.619** UGX.25.619Bn that was not warranted was meant for activities detailed in **Appendix 1(a)** which were either partially or not implemented at all. Accounting Officer explained that Management shall continue lobbying for more funds to ensure that resources for critical activities are availed for their implementation. **Performance** The The The", null, "I targets. advised  the Accounting Officer to ensure that the unimplemented activities are rolled", null], [null, null, "**%age perfor manc e**", "over to the subsequent period."], [null, null, "25.619", null], [null, null, "**25.619**", null], [null, null, "UGX.25.619Bn that was not warranted was meant for activities detailed in **Appendix 1(a)** which were either partially or not implemented at all. Accounting Officer explained that Management shall continue lobbying for more funds to ensure that resources for critical activities are availed for their implementation. The The", null], ["**1.2**", "**Utilization of Warrants** of the total warrants of UGX.39.32Bn availed to the entity during the year, UGX.37.67Bn was utilized resulting in un-utilized warrants of UGX.1.65Bn representing 96% utilization as shown in the table below; **Program me** **Warrant s (UGX) Bn** **Variance (UGX) Bn** **%age perform ance** **Utilizatio**  **n of**  **warrants**  **(UGX) Bn**  Agro- 39.321 37.67 1.65 96 industriali  zation  **Total 39.321 37.67 1.65** warrants that were not utilized were meant for the following activities that were partially or not implemented at all. **Showing activities affected by under- utilization of warrants.** Out The **Table**", null, "I advised the Accounting Officer to ensure that the budget for gratuity in the subsequent financial years is adjusted to match the current staffing levels of the entity."]], "metadata": {"headings": [{"headings_0": {"content": "Table showing audited funds during the review", "page": 5, "level": 3}}, {"headings_1": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 3}}], "page": 6, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["column_0", "column_1", "column_10", "column_11"], "type": "table"}}, {"content": "No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Table showing audited funds during the review", "page": 5, "level": 3}}, {"headings_1": {"content": "Table showing budget and warrants for the year", "page": 5, "level": 3}}], "page": 7, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "No. Progra Warrant Activities Reason for the mme s not affected by underutilization of Utilized the under warrants", "metadata": {"headings": [{"headings_0": {"content": "No. Progra Warrant Activities Reason for the mme s not affected by underutilization of Utilized the under warrants", "page": 7, "level": 11}}, {"headings_1": {"content": "Table showing audited funds during the review", "page": 5, "level": 3}}], "page": 7, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "(UGX  \nutilization  \n\u2018Bn\u2019)  \n1 Agro-  \n1.55 The unitised There was an over industri warrants were provision for alization mainly for; gratuity. UGX.761,120,  \n658 for The G -25 Africa employee Coffee Summit which Gratuity  \nwas initially expected UGX.395,000, to take place in June 000  \n2023 was later  \nWas for rescheduled to advertising August 2023  \nand  \nPublic  \nRelations  \n0.102 Rent- The unspent funds Produced were meant for Assets-to  \npayment of rent for private  \nstorage of wet mills entities  \nwhose delivery by the supplier took longer  \nthan anticipated  \nTotal  \n1.65 \nAs a result of failure to utilise warrants, other priority activities were denied funding as a result of over providing for gratuity. \nThe Accounting Officer explained that Management shall ensure that the budget for gratuity in the subsequent financial years matches the staffing levels of the entity.", "metadata": {"headings": [{"headings_0": {"content": "No. Progra Warrant Activities Reason for the mme s not affected by underutilization of Utilized the under warrants", "page": 7, "level": 11}}, {"headings_1": {"content": "Table showing audited funds during the review", "page": 5, "level": 3}}, [{"headings_0": {"content": "No. Progra Warrant Activities Reason for the mme s not affected by underutilization of Utilized the under warrants", "page": 7, "level": 11}}, {"headings_1": {"content": "Table showing audited funds during the review", "page": 5, "level": 3}}], [{"headings_0": {"content": "No. Progra Warrant Activities Reason for the mme s not affected by underutilization of Utilized the under warrants", "page": 7, "level": 11}}, {"headings_1": {"content": "Table showing audited funds during the review", "page": 5, "level": 3}}]], "page": 7, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.3 Unsupported output budgets", "metadata": {"headings": [{"headings_0": {"content": "1.3 Unsupported output budgets", "page": 7, "level": 6}}, {"headings_1": {"content": "No. Progra Warrant Activities Reason for the mme s not affected by underutilization of Utilized the under warrants", "page": 7, "level": 11}}], "page": 7, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "Regulation 11(2) (d) of the Public Finance Management I  \nadvised the Regulations, 2016 states that the work plans of a vote Accounting Officer to shall indicate the funding allocated to each activity.", "metadata": {"headings": [{"headings_0": {"content": "1.3 Unsupported output budgets", "page": 7, "level": 6}}, {"headings_1": {"content": "No. Progra Warrant Activities Reason for the mme s not affected by underutilization of Utilized the under warrants", "page": 7, "level": 11}}], "page": 7, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": [["informed appropriate costing of activities separately.", "", null], ["**1.4**", "assessed the implementation of eight (8) outputs that had been fully quantified with a total of 92 activities worth UGX.18.567Bn and noted that all the eight (8) outputs were partially implemented. Out of the 92 activities, the entity fully implemented five (5) activities; 42 activities were partially implemented, while 45 activities remained unimplemented. **Appendix I (b)** refers. of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not implement the following planned activities. \uf0b7 Procurement and distribution of 8,822 Litres of imidacloprid to farmer organizations for control of Black Coffee Twig Borer in South west (1471), Central (1470), Greater Masaka (1470), Eastern (1470), Western 1471) and Rwenzori (1470) \uf0b7 Procurement and distribution of 50,000 kg of copper- based fungicides procured & distributed to farmer organizations to control leaf rust in Arabica coffee growing areas of Rwenzori, Elgon, West Nile, Kigezi and South west. \uf0b7 Procurement and distribution of 5,638 litres of Tebuconazole to farmer organizations for control of Black Coffee Twig Borer in South west (941), Central (939), Greater Masaka (939), Eastern (939), Western (941) and Rwenzori (939) \uf0b7 Establishment of 600 demonstrations of drying trays in 8 coffee growing regions established; Central (80), Greater Masaka (80), Eastern (80), South west (80), Western (80), Elgon (80), Rwenzori (80) and West Nile (40). Accounting Officer explained that the implementation of some activities were affected by insufficient release of funds by Ministry of Finance Planning and Economic Development to implement all planned activities. I **Implementation of outputs** Partial-implementation The", "advised addition the Accounting Officer to engage MOFPED to ensure that the critical budgeted activities are financed.  In  the Accounting  Officer should ensure that these activities are budgeted for in the subsequent budgets so that resources can be availed  their implementation. for I"]], "metadata": {"headings": [{"headings_0": {"content": "1.3 Unsupported output budgets", "page": 7, "level": 6}}, {"headings_1": {"content": "No. Progra Warrant Activities Reason for the mme s not affected by underutilization of Utilized the under warrants", "page": 7, "level": 11}}], "page": 8, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "A study conducted in June 2020 established that 53% of the coffee trees in Uganda are 8 years and above while about 35% of the coffee trees are aged 3-7 years. Average productivity of old trees was 1.3 kg/tree for trees of 8-11 years, and 1.0 kg/tree for tree of 12 years. The dominance of old coffee trees implies declining productivity. The study also found that only 9.8% of the farmers apply fertilisers in their coffee.  \nTo increase coffee production and productivity, it is essential to stump the old and unproductive coffee trees and apply fertilizers. In this regard, UCDA has embarked on a coffee rehabilitation programme aimed to stump the old coffee trees and apply fertilisers to enhance productivity. Over time, coffee rehabilitation is expected to increase coffee yields and incomes of farmers. \nOne of the major activities of UCDA is distribution of fertilizers to coffee farmers, I undertook a review of the procurement and distribution of fertilizers in the financial years 2021/2022 and 2022/2023 worth UGX.9Bn. \nI undertook a review of the procurement and distribution of fertilizers by UCDA for the two years and observed the following issues; \n2.1", "metadata": {"headings": [{"headings_0": {"content": "1.3 Unsupported output budgets", "page": 7, "level": 6}}, {"headings_1": {"content": "No. Progra Warrant Activities Reason for the mme s not affected by underutilization of Utilized the under warrants", "page": 7, "level": 11}}, [{"headings_0": {"content": "1.3 Unsupported output budgets", "page": 7, "level": 6}}, {"headings_1": {"content": "No. Progra Warrant Activities Reason for the mme s not affected by underutilization of Utilized the under warrants", "page": 7, "level": 11}}], [{"headings_0": {"content": "1.3 Unsupported output budgets", "page": 7, "level": 6}}, {"headings_1": {"content": "No. Progra Warrant Activities Reason for the mme s not affected by underutilization of Utilized the under warrants", "page": 7, "level": 11}}], [{"headings_0": {"content": "1.3 Unsupported output budgets", "page": 7, "level": 6}}, {"headings_1": {"content": "No. Progra Warrant Activities Reason for the mme s not affected by underutilization of Utilized the under warrants", "page": 7, "level": 11}}]], "page": 9, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "Failure to maintain complete and accurate performance data", "metadata": {"headings": [{"headings_0": {"content": "Failure to maintain complete and accurate performance data", "page": 9, "level": 3}}, {"headings_1": {"content": "1.3 Unsupported output budgets", "page": 7, "level": 6}}], "page": 9, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "UCDA implemented coffee rehabilitation in partnership with District Local Governments, Operation Wealth Creation and the farmers. This involved stumping the old coffee trees and applying fertilizers to improve growth and productivity of stumped trees. Coffee rehabilitation was expected to increase coffee yields from 0.55kilograms per tree to 1.5 kilograms per tree in the years 2021/2022 to 2024/2025 according to the entity\u2019s strategic plan and increase in the incomes of farmers from UGX.1,237,500 to UGX.3,375,000 per acreage. \nHowever it was observed that UCDA did not have accurate and reliable data on performance of the coffee yields and incomes from the intervention to enable me assess whether the above objective has been achieved. \nAn interview with beneficiary farmers during inspection revealed that there was significant improvement in yields, disease resistance and plant rejuvenation as a result of the rehabilitation intervention. However, there was no statistical data maintained by UCDA to support the reported impact of the intervention and outcome. UCDA was operating a manual system which could not be relied on. \nothers. This will help to eliminate the challenges with manual systems related to data collection, storage and retrieval. \nAs at 30 th November 2023, 2,675 farmers and 1,355 farms, 234 seed garden /nursery operators/ Mother garden, and 363 value chain actors have been registered. In addition, 199 users have been trained in use of the APP.  \nI advised the Accounting Officer to expedite the roll out of this system in order to address the current data challenges. \n2.2", "metadata": {"headings": [{"headings_0": {"content": "Failure to maintain complete and accurate performance data", "page": 9, "level": 3}}, {"headings_1": {"content": "1.3 Unsupported output budgets", "page": 7, "level": 6}}, [{"headings_0": {"content": "Failure to maintain complete and accurate performance data", "page": 9, "level": 3}}, {"headings_1": {"content": "1.3 Unsupported output budgets", "page": 7, "level": 6}}], [{"headings_0": {"content": "Failure to maintain complete and accurate performance data", "page": 9, "level": 3}}, {"headings_1": {"content": "1.3 Unsupported output budgets", "page": 7, "level": 6}}], [{"headings_0": {"content": "Failure to maintain complete and accurate performance data", "page": 9, "level": 3}}, {"headings_1": {"content": "1.3 Unsupported output budgets", "page": 7, "level": 6}}], [{"headings_0": {"content": "Failure to maintain complete and accurate performance data", "page": 9, "level": 3}}, {"headings_1": {"content": "1.3 Unsupported output budgets", "page": 7, "level": 6}}], [{"headings_0": {"content": "Failure to maintain complete and accurate performance data", "page": 9, "level": 3}}, {"headings_1": {"content": "1.3 Unsupported output budgets", "page": 7, "level": 6}}]], "page": 9, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inconsistencies in the amount of fertilizers distributed", "metadata": {"headings": [{"headings_0": {"content": "Inconsistencies in the amount of fertilizers distributed", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to maintain complete and accurate performance data", "page": 9, "level": 3}}], "page": 10, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "During the year, UCDA procured and distributed 153,374 bags of fertilizers to farmers across the country. The distribution of fertilizers to beneficiary farmers was recorded and acknowledged on UCDA\u2019s Fertilizer Distribution Form F3. \nI selected a sample of 81 farmers from the distribution forms availed by the entity and verified if the quantities of fertilizers reported as distributed on Form F3 were in tandem with what was received by the farmers.  \nI noted inconsistencies between the quantities on Form 3 and the actual quantities received for 23 (28%) farmers. \nThe inconsistencies in the amounts of fertilizers distributed casts doubt as whether all the procured fertilizers documented on Form 1 and Form 3 were distributed to the intended beneficiaries and properly accounted for. \n2.3", "metadata": {"headings": [{"headings_0": {"content": "Inconsistencies in the amount of fertilizers distributed", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to maintain complete and accurate performance data", "page": 9, "level": 3}}, [{"headings_0": {"content": "Inconsistencies in the amount of fertilizers distributed", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to maintain complete and accurate performance data", "page": 9, "level": 3}}], [{"headings_0": {"content": "Inconsistencies in the amount of fertilizers distributed", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to maintain complete and accurate performance data", "page": 9, "level": 3}}], [{"headings_0": {"content": "Inconsistencies in the amount of fertilizers distributed", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to maintain complete and accurate performance data", "page": 9, "level": 3}}]], "page": 10, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delayed deliveries of fertilizers to farmers", "metadata": {"headings": [{"headings_0": {"content": "Delayed deliveries of fertilizers to farmers", "page": 10, "level": 3}}, {"headings_1": {"content": "Inconsistencies in the amount of fertilizers distributed", "page": 10, "level": 3}}], "page": 10, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 6 (a) of the Guidelines for distribution of fertilizers for coffee rehabilitation requires that fertilizers should only be applied during the rainy season. \nContrary to the guidelines, I noted that UCDA delivered fertilizers towards the end of the rainy seasons. Interviews held with farmers during the audit field inspection undertaken in the month of August 2023 in the districts of Mbale, Budaka, Iganga, Namutumba, Butambala, Nakaseke, Nakasongola, Mityana, Jinja and Manafwa revealed that fertilizers were not delivered to the farmers within the right time as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Delayed deliveries of fertilizers to farmers", "page": 10, "level": 3}}, {"headings_1": {"content": "Inconsistencies in the amount of fertilizers distributed", "page": 10, "level": 3}}, [{"headings_0": {"content": "Delayed deliveries of fertilizers to farmers", "page": 10, "level": 3}}, {"headings_1": {"content": "Inconsistencies in the amount of fertilizers distributed", "page": 10, "level": 3}}]], "page": 10, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": [["Season 2021/2022 A-FYR", "Between March and May 2022", "Between 10 th and 26 th May 2022."], ["Season 2021/2022 B-FYR", "Between September and November 2022", "No fertilizers were distributed during this season"]], "metadata": {"headings": [{"headings_0": {"content": "Delayed deliveries of fertilizers to farmers", "page": 10, "level": 3}}, {"headings_1": {"content": "Inconsistencies in the amount of fertilizers distributed", "page": 10, "level": 3}}], "page": 10, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["Season", "Expected date of delivery of fertilizers to beneficiaries", "Actual date of delivery of the fertilizers to the farmer"], "type": "table"}}, {"content": "Paragraph 3 of the Guidelines for distribution of fertilizers for coffee rehabilitation on eligibility for selection of beneficiary farmers prescribes that all coffee farmers with old trees (over 8 years) shall be eligible for allocation of fertilizers based on the number of trees stumped and verified after undertaking training, stumping out old coffee trees and willingness to apply fertilizers as guided. \nContrary to the above, inspection of farmers in the selected districts revealed that farmers were not prepared to receive and apply the fertilizers. The farmers were not trained on the use and application of the fertilizers. \n2.5", "metadata": {"headings": [{"headings_0": {"content": "Delayed deliveries of fertilizers to farmers", "page": 10, "level": 3}}, {"headings_1": {"content": "Inconsistencies in the amount of fertilizers distributed", "page": 10, "level": 3}}, [{"headings_0": {"content": "Delayed deliveries of fertilizers to farmers", "page": 10, "level": 3}}, {"headings_1": {"content": "Inconsistencies in the amount of fertilizers distributed", "page": 10, "level": 3}}], [{"headings_0": {"content": "Delayed deliveries of fertilizers to farmers", "page": 10, "level": 3}}, {"headings_1": {"content": "Inconsistencies in the amount of fertilizers distributed", "page": 10, "level": 3}}]], "page": 11, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "Distribution of fertilizers to farmers who had not expressed interest", "metadata": {"headings": [{"headings_0": {"content": "Distribution of fertilizers to farmers who had not expressed interest", "page": 11, "level": 3}}, {"headings_1": {"content": "Delayed deliveries of fertilizers to farmers", "page": 10, "level": 3}}], "page": 11, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 4 of the Guidelines for distribution of fertilizers for coffee rehabilitation require that fertilizers should be distributed to farmers who have expressed interest and where the District Verification Committee has confirmed that the farmer has stumped coffee trees. \nContrary to the above, I noted that 34 (42%) of the 81 farmers inspected received fertilizers and yet they had not expressed interest/demand for the fertilizers. \nThis practice is irregular and denies farmers who genuinely expressed interest opportunity to get fertilizers. \n2.6", "metadata": {"headings": [{"headings_0": {"content": "Distribution of fertilizers to farmers who had not expressed interest", "page": 11, "level": 3}}, {"headings_1": {"content": "Delayed deliveries of fertilizers to farmers", "page": 10, "level": 3}}, [{"headings_0": {"content": "Distribution of fertilizers to farmers who had not expressed interest", "page": 11, "level": 3}}, {"headings_1": {"content": "Delayed deliveries of fertilizers to farmers", "page": 10, "level": 3}}], [{"headings_0": {"content": "Distribution of fertilizers to farmers who had not expressed interest", "page": 11, "level": 3}}, {"headings_1": {"content": "Delayed deliveries of fertilizers to farmers", "page": 10, "level": 3}}], [{"headings_0": {"content": "Distribution of fertilizers to farmers who had not expressed interest", "page": 11, "level": 3}}, {"headings_1": {"content": "Delayed deliveries of fertilizers to farmers", "page": 10, "level": 3}}]], "page": 11, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inappropriate application of fertilizers", "metadata": {"headings": [{"headings_0": {"content": "Inappropriate application of fertilizers", "page": 11, "level": 3}}, {"headings_1": {"content": "Distribution of fertilizers to farmers who had not expressed interest", "page": 11, "level": 3}}], "page": 11, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph six (6) of the guidelines for distribution of fertilizers for coffee rehabilitation requires that fertilizers are applied during the rainy season, 2 feet from the coffee tree stem or along the drip line where the coffee canopy stops, apply 500 grams per tree and cover the applied fertilizer with soil. \nHowever, I noted that 70 (86%) farmers out of 81 farmers inspected were trained but still did not follow the prescribed fertilizer application procedures. \nThe failure by beneficiary farmers to follow the fertilizer application procedures not only contravened the guidelines for distribution of fertilizers but also defeats the purpose for which the fertilizers were distributed. \nultimately the yield. As such there is a risk that if these anomalies are not addressed, the intended objective of distributing the fertilizers will not be realised. \nThe Accounting Officer explained that the above were due the limited number of extension workers to oversee all the coffee growing districts. UCDA had 63 Regional Coffee Extension Officers overseeing 126 coffee growing districts, a rate of 1 Officer per 2 districts, and 1 Officer for 28,571 coffee farmers. UCDA has been forced to rely on third parties who include district extension workers, Operation wealth creation staff, staff of cooperatives and local leaders which was not very effective. This affected training of farmers and supervision to ensure that the farmers were doing the right thing. \nHowever, going forward, UCDA is rolling out the extension system (Geospatial M&E system) and engaging the Parish Development extension officers under the PDM. \nI advised the Accounting officer to engage MoPS to expand the current coffee extension structure and to have more extension officers recruited. In addition the Accounting Officer is advised to engage MoFPED for the necessary wage for the recruited officers. \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Inappropriate application of fertilizers", "page": 11, "level": 3}}, {"headings_1": {"content": "Distribution of fertilizers to farmers who had not expressed interest", "page": 11, "level": 3}}, [{"headings_0": {"content": "Inappropriate application of fertilizers", "page": 11, "level": 3}}, {"headings_1": {"content": "Distribution of fertilizers to farmers who had not expressed interest", "page": 11, "level": 3}}], [{"headings_0": {"content": "Inappropriate application of fertilizers", "page": 11, "level": 3}}, {"headings_1": {"content": "Distribution of fertilizers to farmers who had not expressed interest", "page": 11, "level": 3}}], [{"headings_0": {"content": "Inappropriate application of fertilizers", "page": 11, "level": 3}}, {"headings_1": {"content": "Distribution of fertilizers to farmers who had not expressed interest", "page": 11, "level": 3}}], [{"headings_0": {"content": "Inappropriate application of fertilizers", "page": 11, "level": 3}}, {"headings_1": {"content": "Distribution of fertilizers to farmers who had not expressed interest", "page": 11, "level": 3}}], [{"headings_0": {"content": "Inappropriate application of fertilizers", "page": 11, "level": 3}}, {"headings_1": {"content": "Distribution of fertilizers to farmers who had not expressed interest", "page": 11, "level": 3}}], [{"headings_0": {"content": "Inappropriate application of fertilizers", "page": 11, "level": 3}}, {"headings_1": {"content": "Distribution of fertilizers to farmers who had not expressed interest", "page": 11, "level": 3}}], [{"headings_0": {"content": "Inappropriate application of fertilizers", "page": 11, "level": 3}}, {"headings_1": {"content": "Distribution of fertilizers to farmers who had not expressed interest", "page": 11, "level": 3}}]], "page": 11, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management of the Government Salary Payroll", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 3}}, {"headings_1": {"content": "Inappropriate application of fertilizers", "page": 11, "level": 3}}], "page": 12, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "Over the years, execution of the Government budget has been characterised by wage overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a key audit matter, to establish the root causes of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 to 2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 3}}, {"headings_1": {"content": "Inappropriate application of fertilizers", "page": 11, "level": 3}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 3}}, {"headings_1": {"content": "Inappropriate application of fertilizers", "page": 11, "level": 3}}]], "page": 12, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "2019/2020", "6.865", "6.865", "100%"], ["2", "2020/2021", "7.672", "7.672", "100%"], ["3", "2021/2022", "10.125", "7.517", "74.2%"], ["4", "2022/2023", "10.125", "10.125", "100%"], ["", "**Total**", "34.787", "32.179", ""]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 3}}, {"headings_1": {"content": "Inappropriate application of fertilizers", "page": 11, "level": 3}}], "page": 13, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["SN", "Financial year", "Budget - UGX", "Actual Expenditure - UGX", "% age"], "type": "table"}}, {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the audit;", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 3}}, {"headings_1": {"content": "Inappropriate application of fertilizers", "page": 11, "level": 3}}], "page": 13, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**No.**", "**Observation**", "**Recommendation**"], ["3.1", "**Validation of Short-term/temporary staff** noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term /temporary employees. However, I verified employees in this category in line with Regulation 39 (2) of the Employment Regulations, 2011 and case law. of 163 employees on Uganda Coffee Development Authority (UCDA) February 2023 salary payroll, a total of 159 (97%) were fully verified, 1 (1 %) partially verified, while 3 (2%) did not show up as summarised in the table below; **showing a summary of the validation results of** **Short-term/temporary staff**  **Details** Number Amount (UGX)** **of**  **Individu**  **als**  8,794,098,096 8,610,204,576 9,000,000 174,893,520 1 163 159 **Total Number of staff as per February 2023 short-term** **payroll**  Total number of employees fully verified (A)  Total number of employees partially verified (B)  Total number of employees who appeared but were not verified (C) The total  number of  employees  who did not  appear for  headcount  (no-shows)  Subtotal (A+B+C+D)=F  Employees who appeared for headcount but were not on the payroll - New records (G)  Overall Total covered (G+F) Accounted for (on payroll) [D]  Not Accounted for (Off-payroll) [E] **164** 4 3 50,832,000 **8,670,036,576** are details of the validation results; Out of 163 short term employees, a total of 159 (97%) who appeared for the validation exercise presented all the pre- requisite documents/information and were fully verified.  b) A total of 1 (1%) short term employees appeared for I  Out **Table** Below a)", "advise  the Accounting Officer to  periodically update employee lists, reconcile the payroll and liaise with other relevant stakeholders  to ensure  timely access and deletion of  affected employees on and from the payroll. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 3}}, {"headings_1": {"content": "Inappropriate application of fertilizers", "page": 11, "level": 3}}], "page": 13, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": [["validation and were partially validated due to lack of some requisite information such as: National ID, Appointment letters, Confirmation Letters and Minutes of Appointment.  c) A total of 3 (2%) short term employees on the payroll did not appear for the validation and were categorised as follows; \uf0b7 A total 3 employees who were paid UGX.174,893,520, had not appeared for the head count had ceased offering services to the Authority either through non-renewal of contract after expiry and resignation or permanent dismissal from the Authority as a result of gross misconduct. These were removed from the payroll in consultation with the Accounting officer. Accounting Officer explained that the staff who had not appeared for the head count had ceased offering services to the Authority either through non-renewal of contract after expiry and resignation or permanent dismissal from the Authority as a result of gross misconduct. The", ""], ["**3.2 Utilization of the Wage Budget** reviewed the budgets and actual expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.34.787 budgeted and approved wage funds for the four financial years, only UGX.32.179 was spent giving rise to unspent balances amounting to UGX.2.608 Bn as shown in the table below; **showing analysis of spending on budgeted wage** **funds** Years** 2019/20 2020/21 2021/22 2022/23 **Total** **Budget - UGX** Actual - UGX Un-utilized funds - UGX** 6.865  7.672  10.125  10.125  **34.787** 6.865 7.672 7.517 10.125 **32.179** 100% 100% 74.2% 100% to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse. Accounting Officer explained that the under absorption in FYR 2021/22 was due to the delayed recruitment since the Authority never had the Board for the entire financial year. I **Table** Failure The", "I advised the Accounting Officer to expedite the planned  recruitment  in order to fully utilize the wage allocated to the entity."], ["**3.3** Estimated wage budget for validated staff for FYR 2023/2024** 2.2.2 of the Establishment Notice No. 2 of 2018 requires that while budgeting for salary, pension and gratuity, responsible Officers should consider the following parameters: Indicative Planning Figures, Staff in-post, Annual salary Increments, Cleared recruitments, if any, and Full salary of employees on interdiction. I developed procedures to establish the number of staff in post Paragraph", "commended the Accounting Officer for  prudently estimating  the wage budget. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 3}}, {"headings_1": {"content": "Inappropriate application of fertilizers", "page": 11, "level": 3}}], "page": 14, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["No.", "Recommendation"], "type": "table"}}, {"content": [["validation and were partially validated due to lack of some requisite information such as: National ID, Appointment letters, Confirmation Letters and Minutes of Appointment.  c) A total of 3 (2%) short term employees on the payroll did not appear for the validation and were categorised as follows; \uf0b7 A total 3 employees who were paid UGX.174,893,520, had not appeared for the head count had ceased offering services to the Authority either through non-renewal of contract after expiry and resignation or permanent dismissal from the Authority as a result of gross misconduct. These were removed from the payroll in consultation with the Accounting officer. Accounting Officer explained that the staff who had not appeared for the head count had ceased offering services to the Authority either through non-renewal of contract after expiry and resignation or permanent dismissal from the Authority as a result of gross misconduct. The", ""], ["**3.2 Utilization of the Wage Budget** reviewed the budgets and actual expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.34.787 budgeted and approved wage funds for the four financial years, only UGX.32.179 was spent giving rise to unspent balances amounting to UGX.2.608 Bn as shown in the table below; **showing analysis of spending on budgeted wage** **funds** Years** 2019/20 2020/21 2021/22 2022/23 **Total** **Budget - UGX** Actual - UGX Un-utilized funds - UGX** 6.865  7.672  10.125  10.125  **34.787** 6.865 7.672 7.517 10.125 **32.179** 100% 100% 74.2% 100% to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse. Accounting Officer explained that the under absorption in FYR 2021/22 was due to the delayed recruitment since the Authority never had the Board for the entire financial year. I **Table** Failure The", "I advised the Accounting Officer to expedite the planned  recruitment  in order to fully utilize the wage allocated to the entity."], ["**3.3** Estimated wage budget for validated staff for FYR 2023/2024** 2.2.2 of the Establishment Notice No. 2 of 2018 requires that while budgeting for salary, pension and gratuity, responsible Officers should consider the following parameters: Indicative Planning Figures, Staff in-post, Annual salary Increments, Cleared recruitments, if any, and Full salary of employees on interdiction. I developed procedures to establish the number of staff in post Paragraph", "commended the Accounting Officer for  prudently estimating  the wage budget. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 3}}, {"headings_1": {"content": "Inappropriate application of fertilizers", "page": 11, "level": 3}}], "page": 14, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["No.", "Recommendation"], "type": "table"}}, {"content": [["", "and their expected annual gross pay, planned recruitment approved by the Ministry of Public Service and the expected wage bill and accumulated salary arrears from the prior year to determine the expected wage budget for the entity for FYR 2023/2024. Table 5 below summarises the total wage budget for the entity. **5: showing the estimated wage budget for the Authority payroll for FYR 2023/24** **Category** **Number employees** **of Re-computed Budget** **(UGX)**  Staff in post refer to  Headcount  Approved recruitments  Total expected budget  **Total wage budget** 164 17 181 8,670,036,576 1,454,963,424 10,125,000,000 **10,125,000,000** entity\u2019s recomputed wage budget for FYR 2023/24 is UGX.10,125,000,000 to cater for 181 employees, as shown in the table above. This figure is the same as what the entity has provided as the wage budget for FYR 2023/2024. **Table** The", ""], ["**Category**", null, null], ["Staff in post refer to Headcount", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 3}}, {"headings_1": {"content": "Inappropriate application of fertilizers", "page": 11, "level": 3}}], "page": 15, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["column_0", "column_1", "column_5"], "type": "table"}}, {"content": [["", "and their expected annual gross pay, planned recruitment approved by the Ministry of Public Service and the expected wage bill and accumulated salary arrears from the prior year to determine the expected wage budget for the entity for FYR 2023/2024. Table 5 below summarises the total wage budget for the entity. **5: showing the estimated wage budget for the Authority payroll for FYR 2023/24** **Category** **Number employees** **of Re-computed Budget** **(UGX)**  Staff in post refer to  Headcount  Approved recruitments  Total expected budget  **Total wage budget** 164 17 181 8,670,036,576 1,454,963,424 10,125,000,000 **10,125,000,000** entity\u2019s recomputed wage budget for FYR 2023/24 is UGX.10,125,000,000 to cater for 181 employees, as shown in the table above. This figure is the same as what the entity has provided as the wage budget for FYR 2023/2024. **Table** The", ""], ["**Category**", null, null], ["Staff in post refer to Headcount", null, null], ["Approved recruitments", null, null], ["Total expected budget", null, null], ["**Total wage budget**", null, null], ["entity\u2019s recomputed wage budget for FYR 2023/24 is UGX.10,125,000,000 to cater for 181 employees, as shown in the table above. This figure is the same as what the entity has provided as the wage budget for FYR 2023/2024. The", null, null], ["**3.4**", "**Individuals on the Payroll above the statutory retirement age** A-o(2(a)) of the Uganda Public Service Standing Orders 2021, states that a public officer may leave the Public Service or cease to be in the Public Service on retirement following attainment of the statutory minimum or mandatory retirement age (refer to Section L). noted that nine (9) employees on the entity payroll were above the statutory retirement age of 60 years and should have been removed from the entity\u2019s Payroll. Refer to Appendix VII for details.  This implies that the individuals in question are irregularly being kept on the Authority\u2019s Payroll. Accounting Officer explained that Section 17.5.3 (b) and (c) of the Human Resource Manual states that \u201cAn employee who want to continue working past the age of sixty (60) years may do so by requesting the Appointing Authority with mutual consent to grant a petition for deferred retirement not exceeding a period of five years\u201d However, no request to and corresponding consent from the Appointing Authority was availed in support of the executed provision. I Section The", "I advised the Accounting Officer to engage the Ministry of Public Service  for authorisation, highlighting justification  for keeping each of the nine (9) affected employees beyond the  mandatory retirement age."], ["**3.5**", "**Variances between the approved establishment and the filled positions** 3(A-c) of the Public Service Standing Orders 2010 provides that all recruitments should be in line with an approved vacancy in line with the approved structure and establishment of the Uganda Coffee Development Authority. the audit, I noted that out of 227 approved positions, 164 Section During", "I advised the Accounting Officer to re-assess the entity\u2019s establishment and liaise with the responsible stakeholders with a view of mobilising"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 3}}, {"headings_1": {"content": "Inappropriate application of fertilizers", "page": 11, "level": 3}}], "page": 15, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["column_0", "column_1", "column_5"], "type": "table"}}, {"content": [["", "(72%) were filled, leaving a gap of 63 (28%) vacant positions as per the establishment. Appendix VIII refers. Understaffing hinders the entity\u2019s ability to deliver its objectives. Accounting Officer acknowledged the observation and indicated that recruitments are ongoing, and others are planned for FYR 2023/24 to close the staffing gap. The", "resources to fill critical positions to enhance  service delivery."], ["**3.6**", "**Failure to enrol the entity on IPPS/ HCM** 4.5 of Establishment Notice No. 2 of 2019 requires the Responsible Officer to pay for only salaries processed through IPPS/HCM. However, I noted that the entity is not enrolled on the IPPS/HCM. to enrol the entity on IPPS/HCM undermines the rationalisation  accountability, transparency and improved service delivery achieved through the automation of human resource processes. of the HCM investment, Accounting Officer explained that UCDA was not among the selected pilot entities the Ministry of Public Service recommended to be enrolled on the IPPS/HCM. Paragraph Failure The", "I advised the Accounting Officer to follow up with the Ministry of Public Service to pursue enrolment of the Authority on the IPPS/HCM."]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 3}}, {"headings_1": {"content": "Inappropriate application of fertilizers", "page": 11, "level": 3}}], "page": 16, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 16, "level": 3}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 3}}], "page": 16, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "Without qualifying my opinion, I would like to draw the readers\u2019 attention to the following matter which has been disclosed in Note 27 of the financial statements of the Authority; \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 16, "level": 3}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 16, "level": 3}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 3}}]], "page": 16, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accumulation of Payables: UGX.49.7Bn", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of Payables: UGX.49.7Bn", "page": 16, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 16, "level": 3}}], "page": 16, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "Section 21(2) of the Public Finance Management Act, 2015 provides that a vote shall not take any credit from any local company or body unless it has no un-paid domestic arrears from a debt in the previous financial year; and it has capacity to pay the expenditure from the approved estimates as appropriated by Parliament for that financial year. \nThe Accounting officer explained that Management shall endeavour to adhere to a strict commitment control system. However, the distribution of FYR 2022/23 was done under the cabinet directive to distribute coffee and tea seedlings to farmers as a one off intervention and UCDA was advised to request for funds to be paid beginning FYR 2023/24. \nI advised the Accounting Officer going forward, to adhere to the government commitment control system to avoid the risk of overcommitting government. Further, the Accounting Officer should follow on the release of the promised funding under the cabinet directive and expedite the clearance of the outstanding commitments. \nOther matter \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements;", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of Payables: UGX.49.7Bn", "page": 16, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 16, "level": 3}}, [{"headings_0": {"content": "Accumulation of Payables: UGX.49.7Bn", "page": 16, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 16, "level": 3}}], [{"headings_0": {"content": "Accumulation of Payables: UGX.49.7Bn", "page": 16, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 16, "level": 3}}], [{"headings_0": {"content": "Accumulation of Payables: UGX.49.7Bn", "page": 16, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 16, "level": 3}}], [{"headings_0": {"content": "Accumulation of Payables: UGX.49.7Bn", "page": 16, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 16, "level": 3}}]], "page": 16, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.0 Pending Court Cases", "metadata": {"headings": [{"headings_0": {"content": "5.0 Pending Court Cases", "page": 17, "level": 3}}, {"headings_1": {"content": "Accumulation of Payables: UGX.49.7Bn", "page": 16, "level": 3}}], "page": 17, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "Good practice requires that entities avoid costly litigation by ensuring best practices for business dealings. Business litigation is costly in terms of both time and money and should be avoided whenever possible. \nI reviewed UCDA litigation profile and noted that the Authority had pending cases whose value was in excess of Eight Billions (UGX.8 Bn) pending resolution by court. These comprised of both quantifiable and non-quantifiable legal proceedings. \nMost of the cases are as a result of the entity\u2019s failure to settle obligations due to suppliers. \nPending court cases expose the entity to a risk of accumulation of domestic arrears and diversion of funds in the event judgement is delivered against the Authority and where the entity has to pay hefty sums in costs. \nThe Accounting officer explained that out of the 12 ongoing court cases; \nongoing in two i.e. UCDA Vs. Edwin Walter Tumushime & Anor and UCDA Vs. Leonard Zabbassajja. \ne) Hearing is ongoing in four cases out of which three are for recovery of monies for seedlings allegedly supplied to UCDA i.e. Allen Namono Vs. UCDA, Good Samaritan Community Development Programme Vs. UCDA, Nassuna Teopista & 17 Ors Vs. UCDA while one, UCDA Vs. Leeds Insurance Company Limited is for a claim of unpaid cess.  \nI advised the Accounting Officer to keenly follow the outcomes of the court cases and ensure prompt provisions are made in the appropriations for settlement of any lost case before accumulation of interest charges.", "metadata": {"headings": [{"headings_0": {"content": "5.0 Pending Court Cases", "page": 17, "level": 3}}, {"headings_1": {"content": "Accumulation of Payables: UGX.49.7Bn", "page": 16, "level": 3}}, [{"headings_0": {"content": "5.0 Pending Court Cases", "page": 17, "level": 3}}, {"headings_1": {"content": "Accumulation of Payables: UGX.49.7Bn", "page": 16, "level": 3}}], [{"headings_0": {"content": "5.0 Pending Court Cases", "page": 17, "level": 3}}, {"headings_1": {"content": "Accumulation of Payables: UGX.49.7Bn", "page": 16, "level": 3}}], [{"headings_0": {"content": "5.0 Pending Court Cases", "page": 17, "level": 3}}, {"headings_1": {"content": "Accumulation of Payables: UGX.49.7Bn", "page": 16, "level": 3}}], [{"headings_0": {"content": "5.0 Pending Court Cases", "page": 17, "level": 3}}, {"headings_1": {"content": "Accumulation of Payables: UGX.49.7Bn", "page": 16, "level": 3}}], [{"headings_0": {"content": "5.0 Pending Court Cases", "page": 17, "level": 3}}, {"headings_1": {"content": "Accumulation of Payables: UGX.49.7Bn", "page": 16, "level": 3}}], [{"headings_0": {"content": "5.0 Pending Court Cases", "page": 17, "level": 3}}, {"headings_1": {"content": "Accumulation of Payables: UGX.49.7Bn", "page": 16, "level": 3}}]], "page": 17, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 18, "level": 3}}, {"headings_1": {"content": "5.0 Pending Court Cases", "page": 17, "level": 3}}], "page": 18, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information, and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 18, "level": 3}}, {"headings_1": {"content": "5.0 Pending Court Cases", "page": 17, "level": 3}}, [{"headings_0": {"content": "Other Information", "page": 18, "level": 3}}, {"headings_1": {"content": "5.0 Pending Court Cases", "page": 17, "level": 3}}]], "page": 18, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 18, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 18, "level": 3}}], "page": 18, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Uganda Coffee Development Authority. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as the Accounting Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 18, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 18, "level": 3}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 18, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 18, "level": 3}}]], "page": 18, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"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 skepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 18, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 18, "level": 3}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 18, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 18, "level": 3}}]], "page": 19, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "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": "Management Responsibilities for the Financial Statements", "page": 18, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 18, "level": 3}}], "page": 19, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "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": "Management Responsibilities for the Financial Statements", "page": 18, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 18, "level": 3}}], "page": 19, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 18, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 18, "level": 3}}], "page": 19, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "list"}}, {"content": "- Conclude on the appropriateness of Accounting Officer's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material 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": "Management Responsibilities for the Financial Statements", "page": 18, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 18, "level": 3}}], "page": 19, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "list"}}, {"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 is in compliance with the Government of Uganda Public Financial Management laws and regulations.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 18, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 18, "level": 3}}], "page": 19, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "list"}}, {"content": "are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 18, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 18, "level": 3}}], "page": 20, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 20, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 18, "level": 3}}], "page": 20, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 20, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 18, "level": 3}}], "page": 20, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 20, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 20, "level": 3}}], "page": 20, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the UCDA with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThere were no material non-compliance findings that came to my notice during the audit. \nJohn F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 20, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 20, "level": 3}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 20, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 20, "level": 3}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 20, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 20, "level": 3}}]], "page": 20, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 20, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 20, "level": 3}}], "page": 20, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": "Kampala \n12 th December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 20, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 20, "level": 3}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 20, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 20, "level": 3}}]], "page": 20, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendices Appendix I (a): Activities that were partially or not implemented as a result of the unwarranted UGX.25.6Bn", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I (a): Activities that were partially or not implemented as a result of the unwarranted UGX.25.6Bn", "page": 21, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 20, "level": 3}}], "page": 21, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": [["Agro- Industrialization", "Procurement and distribution of 2,000 kg of Arabica seed to raise seedlings in Northern Uganda.", "24,000,000"], [null, "Establish 2 CWDR Robusta mother gardens per District each with 2,100 CWDR plantlets. Only 5 out of 26 CWDr mother gardens were established due to inadequate funds.", "66,150,000"], [null, "Procurement and distribution of 3,000 kg of Robusta seed to raise seedlings in Westnile, Mid north and the non- traditional coffee areas of Karamoja", "27,540,000"], [null, "Translate and print 4,938 training guides and/or charts for PCDAs to train farmers in Central (494), Greater Masaka (494), Eastern (494), South west (494), Western (494), Elgon(494), Rwenzori (494), Northern (494), Kigezi (492) and West Nile (494).", "493,810,000"], [null, "Establish a micro irrigation schemes for coffee to demonstrate irrigation in five coffee growing regions of Uganda", "750,000,000"], [null, "Procure and distribute 20,000 banana suckers", "60,000,000"], ["", "Procurement and distribution of 31,000 bags (25kg each) of organic fertilizer procured for distribution to coffee farmers to improve rejuvenation in all Coffee growing regions", "2,312,500,000"], [null, "Procurement and distribution of 5,638 litres of Tebuconazole to farmer organizations for control of Black Coffee Twig Borer in South west (941), Central (939), Greater Masaka (939), Eastern (939), Western (941) and Rwenzori (939)", "466,704,000"], [null, "Procurement and distribution of 8,822 Litres of imidacloprid to farmer organizations for control of Black Coffee Twig Borer in South west (1471), Central (1470), Greater Masaka (1470), Eastern (1470), Western 1471) and Rwenzori (1470)", "1,499,701,254"], [null, "Procurement and distribution of 50,000 kg of copper-based fungicides procured & distributed to farmer organizations to control leaf rust in Arabica coffee growing areas of Rwenzori, Elgon, West Nile, Kigezi and South west", "3,675,000,000"], ["", "", "**9,364,000,000**"], [null, "**Payment of Coffee Seedlings**", null], [null, "Conduct 2 specialized trainings of GAPs (pest and disease management, stumping, sustainable land management) for sustainable coffee production", "580,041,010"], [null, "Facilitate 1,185 PCDAs (829M, 356F and 150Y) for training of coffee farmers in 1,185 coffee parishes of Central (148), Greater Masaka (148), Eastern (148), South west (148), Western (148), Elgon (148), Rwenzori (148) and", "568,720,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I (a): Activities that were partially or not implemented as a result of the unwarranted UGX.25.6Bn", "page": 21, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 20, "level": 3}}], "page": 21, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["Programme", "Activities not implemented", "Amount not Warranted (UGX)"], "type": "table"}}, {"content": "18", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I (a): Activities that were partially or not implemented as a result of the unwarranted UGX.25.6Bn", "page": 21, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 20, "level": 3}}], "page": 21, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": [["Northern (149)", "", null], ["", "Conduct a Master Trainers course (MTC) in Coffee specific extension and technical facilitation skills;", "461,280,000"], [null, "Establish 35 solar drying demonstrations established in 8 coffee growing regions; Central (5), Greater Masaka (4), Eastern (4), South west (5), Western (4), Elgon (5), Rwenzori (5) and Northern (3).", "1,050,000,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I (a): Activities that were partially or not implemented as a result of the unwarranted UGX.25.6Bn", "page": 21, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 20, "level": 3}}], "page": 22, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["Programme", "Activities not implemented", "Amount not Warranted (UGX)"], "type": "table"}}, {"content": [["Northern (149)", "", null], ["", "Conduct a Master Trainers course (MTC) in Coffee specific extension and technical facilitation skills;", "461,280,000"], [null, "Establish 35 solar drying demonstrations established in 8 coffee growing regions; Central (5), Greater Masaka (4), Eastern (4), South west (5), Western (4), Elgon (5), Rwenzori (5) and Northern (3).", "1,050,000,000"], [null, "Establish 600 demonstrations of drying trays in 8 coffee growing regions established; Central (80), Greater Masaka (80), Eastern (80), South west (80), Western (80), Elgon (80), Rwenzori (80) and West Nile (40).", "60,000,000"], [null, "Establish 600 demonstrations of drying trays in 8 coffee growing regions established; Central (80), Greater Masaka (80), Eastern (80), South west (80), Western (80), Elgon (80), Rwenzori (80) and West Nile (40).", "60,000,000"], ["", "Inspect, register and certify 1500 (1050M, 450F) traders and 700 (490M, 210F) primary processors to enforce compliance to quality standards and regulations in Eastern (160)", "282,909,817"], [null, "Train 40 Youth Quality controllers (M=25; F=15) in QCs of in Intermediate quality control (IQC) course in, South western (20), and Eastern (20", "6,675,000"], [null, "5 Elementary Basic Quality Control (EBQC) trainings for primary level players i.e. processors, farmers and traders in 5 regions (3 sessions dedicated to hard to reach areas Buko,Mt Rwenzori & Paidha)", "10,242,300"], [null, "Train 160 QCs, machine operators & traders (M=100; F=60) to increase awareness on standards including sanitary, safety & total quality management systems", "4,836,800"], [null, "Engage 25 staff in apprenticeship for food safety standards and equipment handling", "5,000,000"], [null, "Conduct 10 cup-tasting sessions for 190 farmers, traders, LGs& processors (M=130; F=60; Y=10) to demonstrate the effect of practices and processing to the final cup quality in Central, western, Eastern, Southern, and Northern", "8,626,760"], [null, "Evaluate 10 field samples from 10 Regions for proficiency testing including pre-shipment and loading samples from Mbale, Bushenyi and Kasese", "6,400,000"], [null, "Calibrate and standardize Equipment in 4 labs at UCDA Offices on Jinja Road, Lugogo, Bushenyi and Iganga.", "32,997,810"], ["", "Collect and analyze 100 Coffee samples from 10 regions including 3 hard to reach areas (Bududa, Maracha & Kasese).", "15,000,000"], [null, "Conduct 5 trainings on sustainable coffee production systems [Organic, Rain Forest Alliance FRA] through Parish Coffee Advisor concept for LGs, lead farmers and cooperatives", "5,760,000"], [null, "Train producer organizations (FGs, Coops) in coffee traceability system", "5,680,002"], [null, "Conduct 10 Trainings to Increase awareness on coffee standards and regulations including sanitary and safety in 10 regions conducted", "9,705,715"], [null, "Prepare and Certify farmer groups in 2 Certification Initiatives (Organic, Rain Forest Alliance (FRA)] in 3 regions (SW, Elgon, Central)", "40,000,000"], [null, "Conduct 14 trainings of value chain actors on sustainable and specialty coffee traceability system in Agro-Ecological Zones", "20,160,000"], [null, "Collect 340 sustainable, specialty and fine coffee samples from 4 regions Central (120), western (90), Eastern (80)", "9,124,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I (a): Activities that were partially or not implemented as a result of the unwarranted UGX.25.6Bn", "page": 21, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 20, "level": 3}}], "page": 22, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["Programme", "Activities not implemented", "Amount not Warranted (UGX)"], "type": "table"}}, {"content": "19", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I (a): Activities that were partially or not implemented as a result of the unwarranted UGX.25.6Bn", "page": 21, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 20, "level": 3}}], "page": 22, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": [["and Northern (50) regions and quality and sensory analysis conducted for characterization.", "", null], ["", "Profiling and aggregating Coffee sample data", "16,000,000"], [null, "Analyzing for publication of Coffee profiling data from coffee growing regions.", "40,000,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I (a): Activities that were partially or not implemented as a result of the unwarranted UGX.25.6Bn", "page": 21, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 20, "level": 3}}], "page": 23, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["Programme", "Activities not implemented", "Amount not Warranted (UGX)"], "type": "table"}}, {"content": [["and Northern (50) regions and quality and sensory analysis conducted for characterization.", "", null], ["", "Profiling and aggregating Coffee sample data", "16,000,000"], [null, "Analyzing for publication of Coffee profiling data from coffee growing regions.", "40,000,000"], [null, "Publish regional (based on agro-ecological zones) coffee characterized published and distributed", "40,000,000"], ["", "Conduct 3 National coffee competitions for specialty and fine coffees.", "15,027,978"], [null, "Market 100 Specialty/fine coffees on CQI website from Taste of harvest", "34,200,000"], [null, "Train 20 Q & R graders in Calibration and certification courses", "68,210,000"], [null, "Purchase 4 Le Nez Kits and Coffee Cupping handbooks /charts - for Specialty and fine coffees evaluation", "20,000,000"], [null, "Train 80 coffee brewers in (Hotels, Restaurants & Cafes) HORECA& MDAs (F=30,M=50,Y=50) in brewing quality coffee for serving the public and tourists in Central (50), Western (10), Eastern (10), and Northern (10) trained", "8,389,000"], [null, "Subscriptions to 5 international coffee organization and forums (WCE, AFCA, SCA-EU, SCAJ and SCA) made", "12,408,582"], ["", "Conduct 10 capacity building trainings working with UCRA on National Coffee law at tertiary level.", "9,960,000"], [null, "Conduct training on value addition to adopt appropriate technologies at primary and secondary levels in 8 regions", "5,209,760"], [null, "Conduct professional roasters training course for 20 coffee roasters", "35,324,818"], [null, "Establishing quality trends of coffee finished products.", "9,741,000"], [null, "Purchase and analysis 210 coffee samples of finished products on the market.", "2,100,000"], [null, "Supply of consumables for domestic coffee consumption", "5,250,000"], [null, "Promotion of domestic coffee expo", "9,240,000"], [null, "Inspect and register 100 Roasteries, cafes, Hotels, & Restaurants in Central (75), western (10), Eastern (10),and Northern (5) in the 4 coffee regions", "3,618,000"], [null, "Conduct 4 Enforcement operations for roasters & brewers for compliance to coffee regulations in Central (50), Eastern (20), Western (20)", "3,664,902"], ["", "Promote Coffee at secondary and higher institutions of learning events and provide support to students\u2019 coffee clubs (set up, innovations, Coffee Awareness Day & engage health activities)", "3,626,600"], [null, "Conduct 15 Coffee road shows in Central (5), Western (5), Eastern (3), and Northern (2).", "6,000,000"], [null, "Procure 60 - 60 kg bags (6,000kgs) for promotional purposes", "50,600,000"], [null, null, "3,342,270"], [null, null, "80,000,000"], [null, "Procure 720 kg of coffee and shipped for promotion purposes in China", "11,520,000"], [null, "", null], [null, "Promote Uganda Coffee on 2 Social Media Platforms in China - WeChat and Weibo", "90,000,000"], ["", "Organize and conduct 6 Cupping sessions for specialty & fine coffee with roasters, Buyers and caf\u00e9 operators in", "22,800,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I (a): Activities that were partially or not implemented as a result of the unwarranted UGX.25.6Bn", "page": 21, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 20, "level": 3}}], "page": 23, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["Programme", "Activities not implemented", "Amount not Warranted (UGX)"], "type": "table"}}, {"content": "20", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I (a): Activities that were partially or not implemented as a result of the unwarranted UGX.25.6Bn", "page": 21, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 20, "level": 3}}], "page": 23, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": [["China", "", null], ["Develop a website for RO in China in Chinese/ English developed", "30,000,000", null], ["Develop 500 Promotional materials with new logo - Designing and printing", "10,000,000", null], ["Translate Uganda coffee promotion materials to Chinese for the Chinese audience", "5,000,000", null], ["Maintain UCDA Promotion office in China", "95,686,715", null], ["Develop a national cocoa policy and implementation strategy and regulatory framework for the cocoa sector", "7,902,000", null], ["Draft technical guidelines for cocoa value chain", "15,118,653", null], ["", "Participate in 2 rounds of Proficiency testing for selected Coffee parameters for the coffee sector in line with requirements of ISO 17025", "6,650,000"], [null, "Develop a training manual for Coffee Farmer Organizations", "80,500,000"], [null, "Conduct Regional planning, budget meeting at Regional level", "24,000,000"], [null, "Train 150 (105M,45F) coffee value chain actors including processors, traders , exporters and farmers", "50,995,942"], [null, "Develop Coffee Promotion strategy for the Middle East as an emerging market", "250,000,000"], [null, "Conduct 04 Quarterly Monitoring visits of UCDA activities in the field", "34,737,331"], [null, "Conduct stakeholder meetings on establishment of the Soluble coffee Plant", "40,000,000"], ["", "Conduct Planning, Budgeting and Reporting meetings", "19,751,080"], [null, "Participate in Quarterly Agro-Industrialization Programme Review Meetings", "4,000,000"], [null, "Subscribe to 3 coffee publications (F.O Licht International coffee Report, coffee-In-depth coffee report, USA NCA Membership & NCDT 2023 Report", "17,471,900"], [null, "Retain a media agency to provide creative and public relations services", "108,000,000"], [null, "Disseminate messages on radios and TVs to sensitize farmers on productivity and commodity quality enhancement in 10 regions", "360,999,000"], [null, "Dissemination of corporate and promotional information on 3 billboards", "13,500,000"], ["", "Plan and organize staff development programs for capacity building", "70,700,000"], [null, "Support Coffee Associations\u2019 Programs", "57,875,412"], [null, "Provide courier services for effective mail delivery", "6,936,000"], [null, "Pay rental income tax and VAT to URA", "250,000,000"], [null, "Provision of transaction advisory services on proposed head office building at Baskerville.", "700,000,000"], [null, "Provide 6500 copies of news Papers .", "2,064,800"], [null, "Upgrade of Iganga and Bushenyi incubation centres and construction (phase I) of labs in Lugogo, Kasese and Mbale", "769,870,400"], ["", "**Total**", "**25,620,556,611**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I (a): Activities that were partially or not implemented as a result of the unwarranted UGX.25.6Bn", "page": 21, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 20, "level": 3}}], "page": 24, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["Programme", "Activities not implemented", "Amount not Warranted (UGX)"], "type": "table"}}, {"content": "21", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I (a): Activities that were partially or not implemented as a result of the unwarranted UGX.25.6Bn", "page": 21, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 20, "level": 3}}], "page": 24, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix I (b): Partially Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix I (b): Partially Implemented out-puts", "page": 25, "level": 3}}, {"headings_1": {"content": "Appendices Appendix I (a): Activities that were partially or not implemented as a result of the unwarranted UGX.25.6Bn", "page": 21, "level": 3}}], "page": 25, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "heading"}}, {"content": [["**1**", "Agro- Industrialization", "and Agricultural Production Productivity", "Quality inputs on the market", "010024 Coffee Production", "12,572,960", "9", "4", "4", "1"], [null, null, "Agricultural Production Productivity and", "Coffee enhanced productivity", "010025 Coffee Productivity Management", "180,995", "9", "0", "6", "3"], [null, null, "Agricultural Market Access  and Competitiveness", "Value chain actors and staff trained", "to Value 010030 Support Coffee  Chain Stakeholders", "5,730", "15", "0", "3", "12"], [null, null, null, "Farmer organizations strengthened", "010030 Support Coffee  Chain Stakeholders to Value", "4,795,686", "3", "0", "3", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I (b): Partially Implemented out-puts", "page": 25, "level": 3}}, {"headings_1": {"content": "Appendices Appendix I (a): Activities that were partially or not implemented as a result of the unwarranted UGX.25.6Bn", "page": 21, "level": 3}}], "page": 25, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "columns": ["No.", "Program", "Sub-program", "PIAP-Outs", "Budget Out- put", "Total Out-put expenditure UGX \u2018000\u201d", "Total No activiti es", "fully Number of implemen ted activities", "No of partially impleme nted activities", "No of activities that were not implement ed"], "type": "table"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "Appendix I (b): Partially Implemented out-puts", "page": 25, "level": 3}}, {"headings_1": {"content": "Appendices Appendix I (a): Activities that were partially or not implemented as a result of the unwarranted UGX.25.6Bn", "page": 21, "level": 3}}], "page": 25, "document_name": "Uganda Coffee Development Authority ( UCDA) Reort of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA", "COFFEE DEVELOPMENT AUTHORITY FOR THE YEAR ENDED 30 TH JUNE, 2023 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", "  1.0 Implementation of the approved budget - 1", "  2.0 Procurement and distribution of fertilizers - 5", "  3.0 Management of the Government Salary Payroll - 9", "Emphasis of Matter - 13", "  4.0 Accumulation of Payables: UGX.49.7Bn - 13", "Other matter - 14", "  5.0 Pending Court Cases - 14", "Other Information - 15", "Management Responsibilities for the Financial Statements - 15", "Auditor's Responsibilities for the audit of the Financial Statements - 15", "Other Reporting Responsibilities - 17", "Report on the Audit of Compliance with Legislation - 17", "Appendices - 18", "Appendix I (a): Activities that were partially or not implemented as a result of the", "unwarranted UGX.25.6Bn - 18", "Appendix I (b): Partially Implemented out-puts - 22"], "page": 2}]}
\ No newline at end of file
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON DEVELOPMENT ORGANISATION", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON DEVELOPMENT ORGANISATION", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON DEVELOPMENT ORGANISATION", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON DEVELOPMENT ORGANISATION", "page": 1, "level": 5}}], "page": 1, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 5}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}], "page": 2, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 5}}], "page": 3, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": [["Bn", "Billion"], ["CDO", "Cotton Development Organization"], ["FYR", "Financial Year"], ["GOU", "Government of Uganda"], ["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"], ["MDAs", "Ministries, Departments and Agencies"], ["Mn", "Million"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["MT", "Metric Tones"], ["NTR", "None Tax Revenue"], ["PFMA", "Public Financial Management Act, 2015"], ["PPDA", "Public Procurement and Disposal of Public Assets"], ["PS/ST", "Permanent Secretary/Secretary to the Treasury"], ["TI", "Treasury Instructions, 2017"], ["UGCEA", "Uganda Ginners and Cotton Exporters Association"], ["UGX", "Uganda Shillings"], ["USD", "United States Dollars"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 5}}], "page": 3, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON DEVELOPMENT ORGANISATION", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON DEVELOPMENT ORGANISATION", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON DEVELOPMENT ORGANISATION", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON DEVELOPMENT ORGANISATION", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I have audited the financial statements of the Cotton Development Organization (CDO), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and 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 accompanying financial statements of the Cotton Development Organization for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON DEVELOPMENT ORGANISATION", "page": 4, "level": 5}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON DEVELOPMENT ORGANISATION", "page": 4, "level": 5}}]], "page": 4, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Organisation 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.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below to be key audit matters communicated in my report.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "1.0 Implementation of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Paragraph 2 of schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an Appropriation Account showing the services for which the moneys expended were voted, the sums actually expended on each service, and the state of each vote compared with the amount appropriated for that vote by Parliament. \nEntities prepare budgets every year which provide expected revenue and expenditure for the year. The budgets are supported by work plans that show what specific \nactivities and out-puts the funds will be spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of Cotton Development Organization is to promote production, monitor marketing and processing of cotton and represent all aspects of the cotton subsector. \nDuring the financial year 2022/2023, the entity had a budget of UGX.17,233,260,620 out of which UGX.16,820,232,496 was warranted as shown below.", "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}, [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}]], "page": 4, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["1", "Recurrent (Wage)", "2,013,258,396", "2,013,258,396", "100"], ["2", "Recurrent (Non-wage)", "13,331,402,224", "13,050,737,145", "98"], ["3", "Development", "1,888,600,000", "1,756,236,955", "93"], ["", "**Total**", "**17,233,260,620**", "**16,820,232,496**", ""]], "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["Sn", "Details", "Budget (UGX)", "Warrants (UGX)", "% age release"], "type": "table"}}, {"content": "Out of the total warrants of UGX.16,820,232,496, I reviewed activities/outputs worth UGX.15,759,719,615 (94%) as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["1", "Wage expenditure", "2,753,901,011", "16"], ["2", "Outputs/activities selected for budget performance review", "13,005,818,604", "77"], ["", "**Total Amount Audited**", "**15,759,719,615**", "94"], ["", "**Total Amount Warranted**", "**16,820,232,496**", ""]], "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["Sn", "Details", "Actual expenditure (UGX)", "Cumulative %age"], "type": "table"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review.", "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["1.1", "**Revenue Performance** **of Non-Tax Revenue (NTR)**  According to the approved NTR estimates for the FYR 2022/2023, CDO budgeted to collect UGX.4.26Bn during the financial year however, by the end of the year UGX.3.05Bn had been collected representing a 28% under performance. collection of NTR at vote level negatively affects NTR collections at Treasury level thereby denying government resources for implementation of activities. Accounting Officer explained that the biggest component of CDO\u2019s NTR is Cess, which directly depends on the volume of cotton produced, international price of lint and the UGX/USD exchange rates. These are factors beyond the control of CDO and cotton production is also affected by local weather conditions. Forecasting of these factors is difficult given that budgeting for NTR is done **Performance** Under The", "advised the Accounting Officer to take a more prudent approach when forecasting NTR since the entity has very limited control over factors that affect performance. I"]], "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["", "Observation", "Recommendation"], "type": "table"}}, {"content": [["**Observation**", "**Recommendation**"], ["**of GOU warrants** Agro industrialization The entity had an approved budget of UGX.17,233,260,620 from the  which UGX.16,820,232,496 was warranted resulting in a shortfall of UGX.413,028,124 representing a 98% performance. The performance of warrants from the programme is shown in the table below; program out of **Programme** **Agro- industrialization** **Approved Budget (UGX\u2019Bn)** **Warrants (UGX\u2019Bn)** **Variance (UGX\u2019 Bn)** **%age perform ance** 17.23 16.82 0.41 98 % **Total 17.23 16.82 0.41** UGX.0.41Bn that was not warranted was meant for the following activities which were either partially or not implemented at all; **Activities not implemented** **Program me** **N** almost one year in advance. **Amount not warrant** **ed** 1** Agro- 0.001 industriali  zation. **Purpose of the unimplemented activity** To  create awareness about HIV amongst the stakeholders in cotton sub sector. To ensure that cotton meets the right quality. The pesticide is supposed to help farmers control pests in cotton. Sensitization of cotton stakeholders  on HIV/AIDS prevalence and  preventive measures.  Avail  printed information  on HIV/AID prevention measures to cotton stakeholders.  Continue screening ginned cottonseed for selection of an additional 1,000 Mt high quality fuzzy seed for processing into planting seed  The contract for supply of Amdocs pesticide was differed to  FYR 2023/24 due to lack of funds 0.109 0.3 **Total** 0.41** Accounting Officer explained that the shortfall was a result of budget cuts that affected most MDAs. The budget cut severely affected the procurement of Amdocs pesticides. Given the importance of this pesticide, the activity was carried forward to FY 2023/24. **o.** **Performance** The The", "I advised the Accounting Officer to engage MOFPED to ensure that the critical budgeted activities  are financed.  In addition,  the Accounting Officer should ensure that these activities are budgeted for in the subsequent period for  their implementation."], ["**Utilization of Warrants** Out of the total warrants of UGX.16,820,232,496 availed to the 1.2", "I advised the"]], "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 6, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["column_0", "column_10"], "type": "table"}}, {"content": "Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Observation Recommendation", "page": 7, "level": 5}}, {"headings_1": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}], "page": 7, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "entity during the year, UGX.16,747,287,177 was utilized resulting in Accounting Officer un-utilized warrants of UGX.72,945,319 representing 99.5% to ensure that the utilization as shown in the table below;  \nvacant positions are Programme Warrants Utilization Variance %age filled so that the (UGX) Bn of  \n(UGX) Bn performan wage allocation is warrants ce fully utilized. (UGX) Bn  \nAgro- 16.82 16.75 0.07 99.5  \nindustrializatio  \nn  \nTotal 16.82 16.75 0.07 \nThe warrants that were not utilized were meant for the following activity that was partially or not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "Observation Recommendation", "page": 7, "level": 5}}, {"headings_1": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, [{"headings_0": {"content": "Observation Recommendation", "page": 7, "level": 5}}, {"headings_1": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}]], "page": 7, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Table Showing activities affected by under-utilization of warrants.", "metadata": {"headings": [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}], "page": 7, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "No. Program Warran Activities Reason for the  \nme  \nts not affected by underutilization of Utilized the under warrants utilization  \n1 Agro-  \n0.07 Contract Staff The entity failed to industrializ  \nSalaries & replace staff who had ation  \nEmployee died and fill vacant Gratuity  \npositions.  \nTotal  \n0.07 \nFailure to absorb funds negates the purpose for which the funds were appropriated. \nThe Accounting Officer explained that the entity did not undertake recruitment and hence the unutilized warrants. \n1.3 Supported output budgets  \nRegulation 11(2) (d) of the Public Finance Management Regulations, 2016 states that the work plans of a vote shall indicate the funding allocated to each activity. \nI observed that the budgets for all the nine (9) outputs were fully supported by individual activity costing and budgets which I was able to assess. \nNo. Budget Budget Output Budget Output Code (UGX) 1 000003 Facilities and Equipment 0.178 Management  \n2 000014 Administrative and Support 2.827 Services  \n3 010015 Extension services  \n0.125 4 010016 Farmer mobilization and 0.144 sensitization  \n5 010017 Machinery acquisition and 1.711 maintenance  \n6 010018 Provision of cotton inputs  \n11.509 \n7 010019 Provision of cotton planting 0.410 seeds  \n8 010020 Seed multiplication 0.316", "metadata": {"headings": [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}, [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}], [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}], [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}], [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}], [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}], [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}]], "page": 7, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["", "**Observation**", null, null, null, null, null, "**Recommendation**"], ["", "9", "010021", "Support to Mechanization of land opening", "0.013", "", "", null], [null, "", "", "**Total**", "**17.233**", "", "", null]], "metadata": {"headings": [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}], "page": 8, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": [["", "**Observation**", null, null, null, null, null, "**Recommendation**"], ["", "9", "010021", "Support to Mechanization of land opening", "0.013", "", "", null], [null, "", "", "**Total**", "**17.233**", "", "", null], ["1.4", "**Implementation of outputs**  I assessed the implementation of two (2) outputs that had been fully quantified with a total of seven (7) activities worth UGX.13 Bn and noted that; the two (2) out puts were partially implemented. Out of the seven (7) activities, the entity fully implemented one (1) activity and the six (6) activities were partially implemented. Details in **Appendix I.** Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example,  the entity did not implement the following planned activities; 144,275 out of the planned 146,000 units of pesticides were not procured.  \uf0b7 Contracts for 7,008 units of Eminent and 28,750 units of Select plus were signed but no deliveries were made by close of the FYR. \uf0b7 CDO planned Continue screening ginned cottonseed for selection of an additional 1,000 Mt high quality fuzzy seed for processing into planting seed. However, only an additional 752 Mt of high quality fuzzy seed were selected from the 13 ginneries who were selected to gin seed crops from the seed multiplication areas. \uf0b7 An award of a contract for limited external works at Pajule Station and monitoring progress of implementation of the works was not implemented.  \uf0b7 CDO planned to procure 20 desk top computers, 9 laptops and 21 printers but actually procured and distributed 19 desktop computers, 9 laptops and 18 printers to beneficiary staff at CDO. The Accounting Officer explained that the non-implementation of these activities was caused by, the budget cut of UGX.0.401 Bn on COD\u2019s non-wage recurrent, inadequate quarterly releases and delays to open Letters of Credit. \uf0b7 All", null, null, null, null, null, "advised the Accounting Officer to roll over the un- implemented activities to the subsequent period and ensure that they  are implemented. I"], ["1.5", "**Diversion/Mischarges**  Paragraph 10.3.1 (step 4-approval of payments) states that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transactions. An Accounting Officer shall be held personally liable for any wrong charge accounts used for expenditure incurred by his/her vote. to the above, I noted that funds to the tune of UGX.66,708,374 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. Contrary", null, null, null, null, null, "advised the Accounting Officer to ensure that charging  of expenditure  is based on the expenditure classification and coding as defined by the chart of Accounts and not I"]], "metadata": {"headings": [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}], "page": 8, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": [["of funds is not only contrary to the provisions of the Public Finance Management Act, but it negatively affects the delivery of services and negates the purpose of budgeting.  The Accounting Officer explained that the mischarges were caused by wrong descriptions on the payment vouchers. Management will endeavor to have proper descriptions on the payment vouchers to avoid causing mischarges. Diversion", "reasons for expenditure. the"]], "metadata": {"headings": [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}], "page": 9, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["", "Observation"], "type": "table"}}, {"content": "1.6", "metadata": {"headings": [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}], "page": 9, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Delivery of Services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 5}}, {"headings_1": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}], "page": 9, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I undertook procedures to confirm if activities implemented by the entity were implemented in a timely manner, were of acceptable quality, quantity, cost and functionality. I sampled three (03) activities with a total expenditure of UGX.0.805 Bn. Below is a summary of my findings;", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 5}}, {"headings_1": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}], "page": 9, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["**1.**", "Agro- industrializa tion", "Deposits  for LC for supply of switch gear by Internation al Energy Technik (U) Ltd", "230,923,695", "Contract for supply of a switch gear was signed, LC  was opened and delivery  was expected in October, 2023.", "of The anticipated benefit  for supply  a switch gear was not  realized timely in the financial year under audit for which  this expenditure relates", "on The  Accounting Officer explained that whereas the contract  was signed 2 nd February 2023, the method of payment was by Letter of Credit (LC). The LC was issued by Bank of Uganda on 25 th April 2023. The contract performance period therefore commenced on 25 th April 2023, almost 2 months after date of contract signing. This was due to the piecemeal release of funds. BOU could not open the LC until all the funds were transferred onto the LC account, there was considerable time lapse from when CDO input payment in the IFMS system and the actual payments  by Treasury,  which equally delayed the issuance of the LC by BOU. Since"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 5}}, {"headings_1": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}], "page": 9, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["No", "Program me", "Activity details", "Total expenditure (UGX)", "Summary of findings", "Audit Remarks", "Response Management"], "type": "table"}}, {"content": [["Deposit to LC a/c for supply of Pesticide  by  360 Ltd Agro", "163,601,760", "Signed contracts  for supply of Select plus and Eminent pesticides.", "The anticipated benefit  for supply  of pesticide was not realized in the  financial year under audit and  thus delayed delivery of services", "The  Accounting Officer explained that  pesticides were received on 10 th August 2023 and planting of cotton in Kasese started  in September 2023. Application of the Select Plus and Eminent pesticides is usually done when the crop is between  10-12 weeks old. For the Kasese crop, the pesticides therefore were  in time. However, it was late for the early  planted cotton (April/May 2023\\) in other parts of Uganda. received the essence therefore, because of  cotton growing overlaps into 2 Financial Years, it is difficult to wholly recognize the benefits of pesticides procured in one financial year within the same  financial year. In"], ["Deposit for letter  of credit to Bajaj Steel Industries", "410,916,000", "Contract for supply of 2 gravity graders  was signed, an LC was opened and delivery is expected in September, 2023", "The anticipated benefit  for supply of gravity graders was not realized timely in the financial year under audit thus anticipating delivery  in September  2023", "The  Accounting Officer explained that Seed dressing activities start in Nov/Dec of one year through to April/May of the follow-on year. At the time of undertaking  the procurement of the gravity  seed graders it was envisaged that its utilisation would begin  the 2023/24  Seed Dressing Season, which is planned to start on 20 th November 2023. The gravity graders in"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 5}}, {"headings_1": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}], "page": 10, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["No", "Program me", "Activity details", "Total expenditure (UGX)", "Summary of findings"], "type": "table"}}, {"content": [["delivered, and in were  installed commissioned October 2023.", null, null, null, null, null, null], ["", "**Total**", "", "**805,441,455**", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 5}}, {"headings_1": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}], "page": 11, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["No", "Program me", "Activity details", "Total expenditure (UGX)", "Summary of findings", "Audit Remarks", "Management Response"], "type": "table"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 5}}], "page": 11, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the outstanding activities are fully implemented and going forward ensure that contracts are executed within contract timelines. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 5}}]], "page": 11, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Management of the Government Salary Payroll", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 11, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Over the years, execution of the Government budget has been characterised by wage overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, during the annual audits of all Government entities for the year ended 30th June 2023, I carried out the audit of all salary payrolls across Government, as a key audit matter, to establish the root causes of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 to 2022/2023. \nDuring the audit, I undertook a physical headcount/validation of all employees at Cotton Development Organisation who existed on the April 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four-year period. \nI established that, during the last four financial years, CDO had a wage budget of UGX.8.052Bn out of which UGX.7.94Bn was utilised as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}]], "page": 11, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["1", "2019/2020", "2.013", "1.986", "98"], ["2", "2020/2021", "2.013", "2.001", "99"], ["3", "2021/2022", "2.013", "2.013", "100"], ["4", "2022/2023", "2.013", "1.942", "96"], ["", "**Total**", "**8.052**", "**7.942**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 11, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["No.", "Financial year", "Budget (UGX\u2019Bn)", "Actual Expenditure (UGX\u2019Bn)", "% age"], "type": "table"}}, {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 11, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["2.1", "**Validation of Employees on the Entity Main payroll**  All the total 38 (100%) staff on the April payroll were fully verified as summarised in the table below; 38 **Amount (UGX)** **Number of Individuals** **showing a summary of the validation results of staff** **Details** Reference** Number of staff as per the payroll Validated as follows Total number of staff Validated (complete/fully validated)  **Total Validated** 163,485,672 **Appendix** **163,485,672** 163,485,672 38 **38** **IV** of 38 employees, a total of 38 (100%) individual employees who appeared for the validation exercise presented all the pre- requisite documents/information to confirm their existence and regularity of recruitment and were fully verified. Accounting Officer concurred that the records captured were accurate. **Table** Out The", "commended the Managing Director for the good practice and also advised her to routinely maintain an updated  payroll, ensuring that prompt adjustments  are made for any new staff as well as deletion of employees who have ceased to be personnel of the entity. I"], ["2.2", "**Failure to provide Minutes of Appointment**  I requested for minutes of appointment by the Board for all 38 employees who appeared for validation to enable me confirm regularity of the appointments. However, the Accounting Officer had not provided the minutes at the time of finalizing this report. the circumstances, I was not able to confirm the existence of Board minutes appointing all the staff of the entity. Accounting Officer explained that minutes had long been archived and management would endeavour to retrieve the minutes for initial appointments of the existing staff. In The", "I advised the Accounting Officer to streamline the record keeping system to facilitate easy access to such information any it is required. In addition, copies of appointment minutes should be kept on the staff personal files to ease access and retrieval. time"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 12, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["column_0", "column_1", "column_11"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["2.1", "**Validation of Employees on the Entity Main payroll**  All the total 38 (100%) staff on the April payroll were fully verified as summarised in the table below; 38 **Amount (UGX)** **Number of Individuals** **showing a summary of the validation results of staff** **Details** Reference** Number of staff as per the payroll Validated as follows Total number of staff Validated (complete/fully validated)  **Total Validated** 163,485,672 **Appendix** **163,485,672** 163,485,672 38 **38** **IV** of 38 employees, a total of 38 (100%) individual employees who appeared for the validation exercise presented all the pre- requisite documents/information to confirm their existence and regularity of recruitment and were fully verified. Accounting Officer concurred that the records captured were accurate. **Table** Out The", "commended the Managing Director for the good practice and also advised her to routinely maintain an updated  payroll, ensuring that prompt adjustments  are made for any new staff as well as deletion of employees who have ceased to be personnel of the entity. I"], ["2.2", "**Failure to provide Minutes of Appointment**  I requested for minutes of appointment by the Board for all 38 employees who appeared for validation to enable me confirm regularity of the appointments. However, the Accounting Officer had not provided the minutes at the time of finalizing this report. the circumstances, I was not able to confirm the existence of Board minutes appointing all the staff of the entity. Accounting Officer explained that minutes had long been archived and management would endeavour to retrieve the minutes for initial appointments of the existing staff. In The", "I advised the Accounting Officer to streamline the record keeping system to facilitate easy access to such information any it is required. In addition, copies of appointment minutes should be kept on the staff personal files to ease access and retrieval. time"], ["2.3", "**Utilization of the Wage Budget**  I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.8.052Bn Budgeted and approved wage funds for the four financial years, only UGX.7.94Bn (97%) was spent giving rise to unspent balances amounting to UGX.0.083Bn as shown in the table below; **showing analysis of spending on budgeted wage** **funds** Years** 2019/20 2020/21 2021/22 2022/23 **Total** **Budget - UGX** **Actual Expenditure - UGX. Bn** **Un-utilized funds** **- UGX. Bn**  2.013  2.013  2.013  2.013  **8.052** 1.986 2.001 2.013 1.942 **7.942** 0.027 0.012 0 0.071 **0.083** to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse.  The Accounting Officer explained that the unutilized wage was as a **Table** Failure", "advised  the Accounting Officer to prioritise  the recruitment of staff to fill the vacant positions.  the meantime, the budget should be adjusted to reflect the current staffing numbers. In I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 12, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["column_0", "column_1", "column_11"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["result of the delayed recruitment of staff in FYR 2019/20 and 2020/21 whereas the unutilized wage in 2022/23 was caused by the death of a staff whose wage remained unspent.", ""], ["**Variances between the approved establishment and the** **filled positions**  Section 3(A-c) of the Public Service Standing Orders 2010 provides that all recruitments should be in line with an approved vacancy in line with the approved structure and establishment of CDO. 2.4 noted that out of 48 approved positions, a total of 38 positions were filled leaving a gap of 10 vacant positions. Details are summarized in the table below; **Showing a summary of vacant positions** **SN** .** **Actual filled positions** **Department Approved Variance** **establishm** ent** 1 2 3 4 5 6 7 Finance & Administration Production  and Market Information Classification Ginning Research Internal Audit Procurement and Disposal **Total** 16 8 3 12 5 2 2 **48** 14 5 2 10 4 1 2 **38** 2 3 1 2 1 1 0 **10** hinders the entity\u2019s ability to deliver its objectives. Accounting Officer explained that the limitation of the organization to recruit and fill the vacant positions was as a result of the inadequate resources and the fixed wage bill (that has remained static since FYR 2016/17) and is pegged to the current staff in post. I **Table** Understaffing The", "advised  the Accounting Officer to re-assess the entity\u2019s establishment  and liaise with the responsible stakeholders with a view of mobilizing resources  fill critical positions to enhance  service delivery. to I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 13, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["column_0", "column_8"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["result of the delayed recruitment of staff in FYR 2019/20 and 2020/21 whereas the unutilized wage in 2022/23 was caused by the death of a staff whose wage remained unspent.", ""], ["**Variances between the approved establishment and the** **filled positions**  Section 3(A-c) of the Public Service Standing Orders 2010 provides that all recruitments should be in line with an approved vacancy in line with the approved structure and establishment of CDO. 2.4 noted that out of 48 approved positions, a total of 38 positions were filled leaving a gap of 10 vacant positions. Details are summarized in the table below; **Showing a summary of vacant positions** **SN** .** **Actual filled positions** **Department Approved Variance** **establishm** ent** 1 2 3 4 5 6 7 Finance & Administration Production  and Market Information Classification Ginning Research Internal Audit Procurement and Disposal **Total** 16 8 3 12 5 2 2 **48** 14 5 2 10 4 1 2 **38** 2 3 1 2 1 1 0 **10** hinders the entity\u2019s ability to deliver its objectives. Accounting Officer explained that the limitation of the organization to recruit and fill the vacant positions was as a result of the inadequate resources and the fixed wage bill (that has remained static since FYR 2016/17) and is pegged to the current staff in post. I **Table** Understaffing The", "advised  the Accounting Officer to re-assess the entity\u2019s establishment  and liaise with the responsible stakeholders with a view of mobilizing resources  fill critical positions to enhance  service delivery. to I"], ["2.5  **Salary grades without corresponding amounts**  Paragraph 4.1 of the CDO Staff Regulations and Conditions of Service requires that staff shall be remunerated according to grades determined by the Board and revised from time to time. It further prescribes that entry points shall depend on qualifications, relevant work experience in the duties of the post and negotiations. noted that CDO has salary grades from CDO 1 to CDO 7 however; there were no corresponding amounts to describe the actual pay ranges between these grades. renders this system vague and may result in unequitable and unjustifiable earnings by staff within the same salary grade bracket. Accounting Officer explained that all CDO staff are employed on contract basis and that salary was at the discretion of the Board. Going forward, management would design salary grades and forward the same to the Board for consideration. I This The", "advised the Accounting Officer to expedite the designing and presentation of salary grades to the Board for approval. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 13, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["column_0", "column_8"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["2.6", "**Estimated Wage Budget for validated staff for FYR** **2023/2024**  Paragraph 2.2.2 of the Establishment Notice No. 2 of 2018 requires that while budgeting for salary and pension and gratuity, responsible Officers should consider the following parameters: Indicative Planning Figures, Staff in-post, Annual salary Increments, Cleared recruitments if any, and Full salary of employees on interdiction developed procedures to establish the number of staff in post and their expected annual gross pay, planned recruitment approved by Ministry of Public Service and the expected wage bill and accumulated salary arrears from prior year to determine the expected wage budget for the entity for FYR 2023/2024. The table below summarises the total wage budget for the entity. **showing the estimated wage budget for the main payroll for FYR 2023/24** **SN.** Category** 1  Staff in post-refer to headcount Appendix 1 Total Wage budget for the main payroll 38 **Number of employees** 38 **Re-computed Budget (UGX)** 1,961,828,064 1,961,828,102 entity\u2019s recomputed wage budget for FYR 2023/24 is UGX.1,961,828,102 to cater for 38 employees as shown in the table above. However the entity provided for UGX.2013,258,384 in the budget for 2023/2024. Accounting Officer explained that CDO\u2019s appropriated Wage Bill for FYR 2023/2024 is UGX.2,013,258,384 to cater for 40 employees. There are currently 38 employees in post, with total wage bill of UGX.1,961,828,064. The Ministry of Public Service has now given CDO clearance to undertake the recruitment of 2 additional staff whose total wage bill shall be UGX.51,430,320. I **Table** The The", "advised  the Accounting Officer to expedite  the recruitment process to the vacant positions in order to fully utilize the appropriated wage. fill I"], ["2.7", "**Individuals on the Payroll above the statutory retirement** **age**  Section A-o (2(a)) of the Uganda Public Service Standing Orders 2021, states that a public officer may leave the Public Service or cease to be in the Public Service on retirement following attainment of the statutory minimum or mandatory retirement age of 60 years. noted that seven (7) employees were above the statutory retirement age of 60 years and should have been removed from the entity's payroll. The table below refers; **showing individuals on the Payroll above the** **statutory retirement age** No. Name** 1\\. Sabune Jolly Kobusingye  2\\. Owachi Willy Elvis Godwins **Employe e number** 1130001 1130002 Oct **Date of Birth** Jun 12,1957 27,1957 **Current Age(Years** **)**  66 66 I **Table**", "advised  the Accounting Officer to engage the Ministry of Public Service for authorisation highlighting justifications  for keeping each of the seven (7) affected officers beyond the mandatory retirement age. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 14, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["column_0", "column_1", "column_13"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["2.6", "**Estimated Wage Budget for validated staff for FYR** **2023/2024**  Paragraph 2.2.2 of the Establishment Notice No. 2 of 2018 requires that while budgeting for salary and pension and gratuity, responsible Officers should consider the following parameters: Indicative Planning Figures, Staff in-post, Annual salary Increments, Cleared recruitments if any, and Full salary of employees on interdiction developed procedures to establish the number of staff in post and their expected annual gross pay, planned recruitment approved by Ministry of Public Service and the expected wage bill and accumulated salary arrears from prior year to determine the expected wage budget for the entity for FYR 2023/2024. The table below summarises the total wage budget for the entity. **showing the estimated wage budget for the main payroll for FYR 2023/24** **SN.** Category** 1  Staff in post-refer to headcount Appendix 1 Total Wage budget for the main payroll 38 **Number of employees** 38 **Re-computed Budget (UGX)** 1,961,828,064 1,961,828,102 entity\u2019s recomputed wage budget for FYR 2023/24 is UGX.1,961,828,102 to cater for 38 employees as shown in the table above. However the entity provided for UGX.2013,258,384 in the budget for 2023/2024. Accounting Officer explained that CDO\u2019s appropriated Wage Bill for FYR 2023/2024 is UGX.2,013,258,384 to cater for 40 employees. There are currently 38 employees in post, with total wage bill of UGX.1,961,828,064. The Ministry of Public Service has now given CDO clearance to undertake the recruitment of 2 additional staff whose total wage bill shall be UGX.51,430,320. I **Table** The The", "advised  the Accounting Officer to expedite  the recruitment process to the vacant positions in order to fully utilize the appropriated wage. fill I"], ["2.7", "**Individuals on the Payroll above the statutory retirement** **age**  Section A-o (2(a)) of the Uganda Public Service Standing Orders 2021, states that a public officer may leave the Public Service or cease to be in the Public Service on retirement following attainment of the statutory minimum or mandatory retirement age of 60 years. noted that seven (7) employees were above the statutory retirement age of 60 years and should have been removed from the entity's payroll. The table below refers; **showing individuals on the Payroll above the** **statutory retirement age** No. Name** 1\\. Sabune Jolly Kobusingye  2\\. Owachi Willy Elvis Godwins **Employe e number** 1130001 1130002 Oct **Date of Birth** Jun 12,1957 27,1957 **Current Age(Years** **)**  66 66 I **Table**", "advised  the Accounting Officer to engage the Ministry of Public Service for authorisation highlighting justifications  for keeping each of the seven (7) affected officers beyond the mandatory retirement age. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 14, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["column_0", "column_1", "column_13"], "type": "table"}}, {"content": [["**No Observation**", null, null, null, null, null, null, "**Recommendation**"], ["", "3.", "Ilukat Patrick Opade", "1130004", "Sep 17,1958", "65", "", ""], [null, "4.", "Itungulu Fredrick", "1130007", "Jun 30,1960", "63", null, null], [null, "5.", "Turyahikayo Benson", "1130010", "Apr 12,1958", "65", null, null], [null, "6.", "Katwetegyeke Adrian Kay", "1130020", "Oct 09,1962", "61", null, null], [null, "7.", "Charles Binagaijo Apuuli", "1130021", "Nov 30,1955", "68", null, null], [null, "implies that the individuals in question are irregularly being kept on the Organization\u2019s payroll. Accounting Officer acknowledged the anomaly but explained that world-wide in the Cotton Industry, specialized personnel often remain in active service till 70 to 75 years. She further explained that in the case of CDO, the Principal Classing Officer (Mr Patrick Opade) and the Principal Ginning Engineer (Eng. Itungulu Fred) are both highly specialized in their respective technical disciplines without whose expertise Uganda\u2019s cotton would not be traded on international market and that their replacement would take considerable time of training and active hands-on service. This", null, null, null, null, null, null], ["**Failure to enrol the entity on IPPS/ HCM**  Paragraph 4.5 of Establishment Notice No. 2 of 2019 requires the Responsible Officer to pay for only salaries processed through IPPS/HCM. I however noted that the entity is not enrolled on the IPPS/HCM. to enrol the entity on IPPS/HCM undermines the rationalisation of the HCM investment, accountability, transparency and improved service delivery achieved through the automation of human resource processes. Accounting Officer explained that at the advent of the Rationalization of Government Agencies (RAPEX), the Ministry of Public Service (MoPS) had embarked on a process of data capture and planned to uplift CDO onto the IPPS/HCM system but for some unknown reasons, the process stalled and CDO continued paying contract staff wage bill by direct invoice basis on IFMS. 2.8 Failure The", null, null, null, null, null, null, "advised  the Accounting Officer to follow up this matter with the Ministry of Public Service with a view of completing the enrolment onto the IPPS/HCM. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 15, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": "The the \nOther matter  \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements;", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}]], "page": 15, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "3.0 Outstanding Property rate", "metadata": {"headings": [{"headings_0": {"content": "3.0 Outstanding Property rate", "page": 15, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}], "page": 15, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Paragraph 64 of the Budget Execution Circular 2022/2023 requires that Accounting Officers accurately estimate all bills, wages and existing contractual obligations among others to stop the accumulation of further arrears. \nI noted that the entity had unpaid property tax due to Kampala Capital City Authority amounting to UGX.14,519,661 as at 30 th June 2023. I further noted that this liability has not been disclosed in the financial statements presented for verification by the Accounting Officer. \nFailure to pay the outstanding property tax denies Kampala Capital City Authority revenue for delivery of services within the city. In addition, failure to disclose the property tax liability in the financial statements renders the financial statements incomplete and misleading. \nThe Accounting Officer explained that CDO always settles such regular liabilities promptly when funds permit. In this particular case CDO had not received an invoice/claim from KCCA for outstanding property tax and therefore could not have been aware of that liability. Management will provide for the liability as soon as the Invoice/claim for property tax is received.", "metadata": {"headings": [{"headings_0": {"content": "3.0 Outstanding Property rate", "page": 15, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, [{"headings_0": {"content": "3.0 Outstanding Property rate", "page": 15, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}], [{"headings_0": {"content": "3.0 Outstanding Property rate", "page": 15, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}], [{"headings_0": {"content": "3.0 Outstanding Property rate", "page": 15, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}]], "page": 15, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "3.0 Outstanding Property rate", "page": 15, "level": 5}}], "page": 16, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up the matter with KCCA and ensure that this liability is appropriately provided for. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "3.0 Outstanding Property rate", "page": 15, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "3.0 Outstanding Property rate", "page": 15, "level": 5}}]], "page": 16, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "metadata": {"headings": [{"headings_0": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], "page": 16, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "beneficiaries \nCDO established operating guidelines which were issued to vertically integrated textile millers interested in accessing the cotton lint buffer stock. I carried out a review and noted various clauses that have not been implemented by the textile millers in the process of accessing buffer stock for their operations; \n4.1  \nFailure by the Textile Millers to make upfront investment of at least 15% \nSection 2c of the buffer stock guidelines states that the textile miller shall show readiness to make an upfront investment of at least 15% of the cotton stock value for a particular financial year to evidence financial capacity on the part of eligible textile millers to honor financial obligations related to this Buffer Stock Scheme. The said up-front payment shall be made to the designated collection Bank with CDO. \nA review of CDO communications/correspondences revealed that the two textile millers namely Fine Spinners and Southern Range Nyanza consumed up to 2,500 and 700 bales of cotton lint, respectively as at 30 th June 2023. \nInterviews carried out with the spinners revealed that whereas Southern Range Nyanza Nytil makes upfront payments before buffer stock is released to the company for production purposes, Fine Spinners was taking credit due to cash flow problems. As a result, Fine Spinners (u) Ltd was unable to make payments for buffer within the stipulated time of 210 days as per the circular guidance from the Ministry of Finance, Planning and Economic Development. \nThe Accounting Officer explained that from the start of operations of the buffer stock scheme, the clause on requirement of 15% upfront payment by the Spinners was not practicable and therefore redundant. Both Fine Spinners (U) Ltd and Southern Range Nyanza Ltd argued that, since they were to pay upfront for release of buffer bales, \nthe said 15% would unnecessarily lock up their Working Capital into raw materials and therefore contradict the intended purpose for which the buffer stock scheme was established. In the meantime, the 15% clause is one of those under Review in the Guidelines by the end-users/Spinners.", "metadata": {"headings": [{"headings_0": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}, [{"headings_0": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], [{"headings_0": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], [{"headings_0": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], [{"headings_0": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], [{"headings_0": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], [{"headings_0": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], [{"headings_0": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}]], "page": 16, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}], "page": 17, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the accounting Officer to liaise with the relevant stakeholders for the review of the buffer guidelines with a view of harmonising them with the current industry best practice and realities. \n4.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}]], "page": 17, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Lack of monitoring reports", "metadata": {"headings": [{"headings_0": {"content": "Lack of monitoring reports", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], "page": 17, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Guideline 9 (a) (b) and (c) require the textile millers to prepare and submit to CDO quarterly performance reports, in the format and/or template that CDO shall specify from time to time. Such reports should contain information and data on socio- economic benefits arising from the utilization of the lint buffer stock scheme by the textile miller. The information and data should include but not limited to, sales turnover \u2013 domestic and exports, production statistics in all the value chain and range of products produced, job creation and staff turnover, benefits accrued to cotton farmers, etc. and CDO should in turn consolidate the information and data obtained from the quarterly reports of the textile millers and make submission to the PS/ST. At the end of the season, CDO should prepare an end-of-season performance report on the lint buffer stock and submit the report to PS/ST. \nHowever, there was no evidence to show that the monitoring reports were prepared by the textile millers since inception or that CDO consolidated the reports for submission to PS/ST implying that the buffer stocks performance may not have been monitored. \nFailure by management to enforce the reporting guidelines by the textile millers denies the stakeholders critical information necessary for accessing the buffer stock fund effectiveness and efficiency to guide in informed decision making. Further, failure by management to report accordingly to the PSST is a breach of the guidelines that could limit PS/ST\u2019s oversight on buffer stock operations. \nThe Accounting Officer explained that Fine Spinners submit reports, and CDO in turn forwards to Ministry of Finance. However, Southern Range Nyanza has unexplained challenges in submitting reports. However, going forward, management shall continue engaging Southern Range Nyanza to submit their reports.", "metadata": {"headings": [{"headings_0": {"content": "Lack of monitoring reports", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}, [{"headings_0": {"content": "Lack of monitoring reports", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "Lack of monitoring reports", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "Lack of monitoring reports", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}]], "page": 17, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "Lack of monitoring reports", "page": 17, "level": 5}}], "page": 17, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the Accounting officer to ensure that Southern Range Nyanza complies with the provisions of the guidelines in relation to the quarterly performance reporting. \n4.3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "Lack of monitoring reports", "page": 17, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "Lack of monitoring reports", "page": 17, "level": 5}}]], "page": 17, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Low consumption of buffer stocks", "metadata": {"headings": [{"headings_0": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], "page": 17, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Section 5 of the Buffer guidelines states that in the event that the Textile Miller books cotton stocks beyond what the Textile Miller needs for value addition in that particular Financial Year, the Textile Miller shall be required to notify CDO of the inability to utilize all the cotton stocks 90 days to end of the Financial Year. In that case, CDO shall have the right to re-allocate the cotton to another textile miller who may be able to process during the financial year. In the event that CDO has no possibility for re-allocating the cotton to another user, CDO shall be mandated to sell the cotton at the reigning market price so as to recover cash out of the cotton lint. Failure to recover the full value of the cotton per the Collateral Manager\u2019s indicative value for the cotton stock shall mean that the textile miller responsible for the value loss shall pay for the shortfall immediately as a condition of being eligible for the next Financial Year\u2019s cotton buffer stock. I noted that at the beginning of the season, both Fine Spinners and Southern Range Nyanza forecasted consumption of cotton bales for 2023 as 10,000 bales and 7,500 bales respectively. CDO went ahead and procured a total of 9,384 bales; 5,600 bales for Fine Spinners and 3,784 bales for Southern Range Nyanza. A review on the utilization of bales, by 3 th June 2023, revealed that Fine Spinner had utilized only 2,500 bales and Southern Range Nyanza had utilized only 700 bales a year. This means that there were 6,084 bales of lint buffer stock in the stores, 3000 bales at Fine spinners, 3,084 bales at Southern Range Nyanza. Underutilization of the buffer is an indication of weaknesses in the forecasting demand which results in over stocking and tying up funds in working capital which could have been put to other purposes. The Accounting Officer explained that the two (2) Spinners reported slow recovery from the after-effects of Covid-19 which generally slowed their business/manufacturing. This contributed to the decline in the consumption of buffer lint bales. She further explained that Fine Spinners reported that their exports were greatly affected by the Anti Homosexuality Act 2023 which led to cancellation of their American and European orders and they are stuck with over 500,000 units of finished products worth USD 1.5 million. Whereas the Spinners had indicated their stock requirements", "metadata": {"headings": [{"headings_0": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}, [{"headings_0": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}]], "page": 17, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}], "page": 18, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to review the forecasting variables and parameters to align them with the current consumption trends with a view of generating more realistic estimates and avoid overstocking. \n4.4", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}]], "page": 18, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Distribution of inputs to farmers", "metadata": {"headings": [{"headings_0": {"content": "Distribution of inputs to farmers", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "In the FYR under review, CDO procured 2,132 spray pumps at UGX.413,816,000, out of which 1,930 were distributed and pesticides worth UGX.626,681,500 to farmers across the country. The distribution of spray pumps and pesticides to bulking centres for further distribution to farmers was undertaken by the Uganda Ginners and Cotton Exporters (UGCEA). \nI verified a sample of six (6) ginners that received the inputs for further distribution to the farmers and noted that spray pumps were sold at UGX.70,000 while pesticides were sold at UGX.3500 per unit. \nFrom my review of NTR records of CDO, I noted that revenue realized from sale of the inputs was not recognized and therefore un-accounted for. All ginners engaged stated that the funds from the sale of inputs were banked on the Uganda Ginners and Cotton Exporters Association Ltd A/C9030021242372 held in Stanbic Bank which is not a CDO account. There is no clear policy in regard to the receipt of the inputs for sale by the ginners to farmers. \nThe Accounting Officer explained that during the 2022/23 season, CDO entered into an MOU with UGCEA for the handling of the inputs procured by CDO (pesticides and spray pumps). The process for developing policy guidelines for distribution of inputs commenced in FYR 2022/23. The guidelines were concluded and approved in the FYR 2023/24. \nIn the meantime, the assertion by ginners engaged that funds from sell of inputs were collected and banked is subject to reconciliations to take into account several aspects such as utilizations in seed multiplications, research, blanket spraying in instances of intense pest outbreaks, demo gardens etc. CDO shall follow-up with UGCEA, and whatever funds were realized shall be remitted to the Consolidated Fund.", "metadata": {"headings": [{"headings_0": {"content": "Distribution of inputs to farmers", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}, [{"headings_0": {"content": "Distribution of inputs to farmers", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], [{"headings_0": {"content": "Distribution of inputs to farmers", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], [{"headings_0": {"content": "Distribution of inputs to farmers", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], [{"headings_0": {"content": "Distribution of inputs to farmers", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}]], "page": 18, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "Distribution of inputs to farmers", "page": 18, "level": 5}}], "page": 19, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the Accounting officer to fast track the follow-up with the UGCEA and ensure that all funds due to Government is recovered.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "Distribution of inputs to farmers", "page": 18, "level": 5}}], "page": 19, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], "page": 19, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information, and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}, [{"headings_0": {"content": "Other Information", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}]], "page": 19, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 19, "level": 5}}], "page": 19, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Cotton Development Organization. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as the Accounting Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Organization\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Organisation's financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 19, "level": 5}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 19, "level": 5}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 19, "level": 5}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 19, "level": 5}}]], "page": 19, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}], "page": 20, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"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 skepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}]], "page": 20, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "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": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}], "page": 20, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "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 Agency\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}], "page": 20, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}], "page": 20, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "list"}}, {"content": "- Conclude on the appropriateness of Accounting Officer's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Agency'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 Agency to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}], "page": 20, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "list"}}, {"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 is in compliance with the Government of Uganda Public Financial Management laws and regulations.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}], "page": 20, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "list"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and, to communicate with the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, actions taken to eliminate threats or safeguards applied. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}]], "page": 20, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 21, "level": 5}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}], "page": 21, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 21, "level": 5}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}], "page": 21, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 21, "level": 5}}], "page": 21, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the CDO with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThere were no material non-compliance findings that came to my notice during the audit. \nJohn F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 21, "level": 5}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 21, "level": 5}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 21, "level": 5}}]], "page": 21, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 21, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 5}}], "page": 21, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Kampala \n12 th December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 21, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 5}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 21, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 5}}]], "page": 21, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON", "DEVELOPMENT ORGANISATION FOR THE YEAR ENDED 30 TH JUNE, 2023 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", "  1.0 Implementation of the approved budget - 1", "  2.0 Management of the Government Salary Payroll - 8", "Other matter - 12", "  3.0 Outstanding Property rate - 12", "4.0 Deficiencies in the Buffer guidelines issued to cotton lint buffer stock beneficiaries", "13", "Other Information - 16", "Management Responsibilities for the Financial Statements - 16", "Auditor's Responsibilities for the audit of the Financial Statements - 17", "Other Reporting Responsibilities - 18", "Report on the Audit of Compliance with Legislation - 18", "Appendix I: Partially Implemented out-puts - 19"], "page": 2}]}
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 31 ST DECEMBER, 2022 \ni", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}]], "page": 1, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "ii", "metadata": {"headings": [{"headings_0": {"content": "ii", "page": 2, "level": 8}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "page": 1, "level": 1}}], "page": 2, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "ii", "page": 2, "level": 8}}], "page": 3, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": [["", ""], ["**GOU**", "Government of Uganda"], ["**IESBA**", "International Ethics Standards Board for Accountants"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**ISSAI**", "International Standards of Supreme Audit Institutions"], ["**NAA**", "National Audit Act"], ["**PFMA**", "Public Finance Management Act, 2015"], ["**UCCM**", "Uganda Country Coordinating Mechanism"], ["**UGX**", "Uganda Shillings"], ["**USD**", "United States Dollar"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "ii", "page": 2, "level": 8}}], "page": 3, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "F/Y Financial Year", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "ii", "page": 2, "level": 8}}], "page": 3, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "iii", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 3, "level": 8}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 3, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "page": 4, "level": 1}}, {"headings_1": {"content": "iii", "page": 3, "level": 8}}], "page": 4, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 31 ST DECEMBER, 2022", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "page": 4, "level": 1}}, {"headings_1": {"content": "iii", "page": 3, "level": 8}}], "page": 4, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "page": 4, "level": 1}}], "page": 4, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "Opinion  \nI have audited the accompanying financial statements of the Uganda Country Coordinating Mechanism (UCCM) for the year ended 31 st December 2022.  \nThese financial Statements Comprise of the Statement of Income and Expenditure for the year ended 31 st December 2022, Statement of Financial Position as at 31 st December 2022, Statement of Changes in Equity and Statement of Cash Flows for the year ended 31 st December 2022 and notes to the financial statements, including a summary of significant accounting policies described on page 16 to 28 in the financial statements. \nIn my opinion, the financial statements present fairly in all material respects, the financial performance of the Uganda Country Coordinating Mechanism for the year ended 31 st December 2022; in accordance with the reporting requirements of the Funding Agreement and the Government of Uganda Financial Regulations.", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "page": 4, "level": 1}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "page": 4, "level": 1}}]], "page": 4, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the 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 Uganda Country Coordinating Mechanism 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 Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matter described below to be key audit matter communicated in my report. \n1.0", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}]], "page": 4, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "Implementation of the Approved Budget", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "UCCM is a partnership forum comprising of stakeholders in the fight against HIV/AIDS, Tuberculosis and Malaria. Its main function is to mobilise resources and provide oversight over the Global Fund programmes and grants to fight HIV/AIDS, TB and Malaria in Uganda. UCCM also coordinates the development of the country\u2019s funding proposals (funding requests) to the global fund and oversees the global fund grants\u2019 implementation and achievement of program results, and ensuring that there is value for money from Global Fund investments. \n1 \nTo achieve the mandate, the entity had an approved expenditure budget of UGX.2,772,035,082. The budget was to be financed through; grant income of UGX.2,548,835,136, in-kind contribution of UGX.79,032,000 and UGX.144,167,946 from unspent balance brought forward from previous year. \nThe entity\u2019s deliverables for the financial year under review were as follows:", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}, [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}]], "page": 4, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "Table 1: Summary of the budget for the year", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": [["1", "Increase resource mobilisation and coordination in the development of fund requests processes", "1,029,556,876", "37.14"], ["2", "Increase implementation oversight over grant", "154,450,131", "42.71"], ["3", "Increase Stakeholders engagement", "330,495,693", "54.64"], ["4", "Strengthen UCCM linkages with national coordinating structures for HIV, TB and Malaria programs to position the UCCM for sustainability", "54,645,861", "56.61"], ["5", "Strengthen UCCM governance and capacity  Secretariat operations of the", "1,202,886,521", "100.00"], ["**Total**", "**2,772,035,082**", "", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "columns": ["S/N", "Strategic Objective", "Budget (UGX)", "Cumulative percentage of the budget (%)"], "type": "table"}}, {"content": "From the procedures undertaken, I noted the following:", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": [["**1.1**", "**Revenue Performance (Grant income)**  UCCM budgeted to receive of UGX.2,548,835,136 for the year 2022. Of this budget, UGX.1,695,987,057 was realized representing an overall performance of 66.5% of the target and a shortfall of UGX.852,848,079. Table 2 below refers; revenue", "the to liaising the I advised Accounting Officer  continue  with  respective stakeholders ensure operational efficiencies support  release of funds. that timely to"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "columns": ["No", "Observation", "Recommendati on"], "type": "table"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": [["**Table 2: Showing Revenue Performance Per Revenue Source** **Revenue Source** **Budget 2022 Actual 2022 Under performance** **%age perform ance** **Global Fund** 742,711,200 374,977,836 367,733,364 50.49% **Government of Uganda (UAC) GIZ** 1,669,587,335 1,205,000,001 464,587,334 72.17% 136,536,601 116,009,220 20,527,381 84.96% **Total Revenue 2,548,835,136 1,695,987,057 852,848,079** The underperformance of revenue from Global Fund was attributed to the delayed submission of the Auditor General\u2019s reports against which disbursements were tagged while the underperformance of GOU funding was because part of GOU funding for Quarters 3 & 4 was received after the end of UCCM financial year due to differences in the operational cycles between GOU and UCCM. Non-realization of the implementation of planned activities (Refer to Appendix 1 for status of implementation of project activities). budgeted revenue affects The Accounting Officer explained that the Ministry of Finance, Planning and Economic Development remitted funds in January 2023 after the end of the financial year while Global fund remittances were affected by the delayed submission of the Auditor General\u2019s report.", ""], ["from Global fund; UGX.1,205,000,001 **1.2 Under absorption of funds**  During the year under review, I noted that UCCM received UGX.1,695,987,057 of which UGX.374,977,836 was  from Government of Uganda (Uganda Aids Commission) and UGX.116,009,220 from GIZ. In addition, UCCM had an opening balance of UGX.191,748,233. As a result, the available funds were UGX.1,887,735,290 during the year. However, a total of UGX.1,370,361,271 was spent resulting into an unspent balance of UGX.517,374,019 representing 27.4% of the available funds The under absorption of funds affected the implementation of planned activities. the The Accounting Officer explained that in the year under review,  released UGX.425,000,000 for Quarter 3 & 4 (July-Dec 2022) for UCCM in December 2022. There was no time for activity implementation. Government of Uganda", "I advised the Accounting  Officer to ensure that the unspent funds  are properly planned and budgeted for in the subsequent financial year. I further advised management to continuously engage responsible stakeholders ensure  release of funds. to timely"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}], "page": 6, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "columns": ["column_0", "column_6"], "type": "table"}}, {"content": "3 \n1.3 Status of implementation of work plan activities I advised The I assessed the implementation of planned activities for Accounting  \nthe year under review and established that, out of 46 Officer to ensure planned activities, 17 were fully implemented (37%), 10 that  \nthe were partially implemented (22%) and 19 were not unimplemented implemented (41%). (See details in Appendix 1 activities  \nare refer). This was attributed to the under-release of carried out in the funding by the different stakeholders and the under next  \nfinancial absorption of the released funds.  \nyear. \nThe annual performance of UCMM was not fully achieved which affected the timely delivery of services. \nThe Accounting Officer explained that the outputs that were partially or not achieved were mainly due to late releases of funds. \nOther Information  \nThe Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}, [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}]], "page": 6, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}, {"headings_1": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}], "page": 7, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of UCCM. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Funding Agreement and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing UCCM\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing UCCM\u2019s financial reporting process. \n4", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}, {"headings_1": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}, {"headings_1": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}, {"headings_1": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}, {"headings_1": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}, {"headings_1": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}]], "page": 7, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}], "page": 8, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"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\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 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 skepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}]], "page": 8, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the 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\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}], "page": 8, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the 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 UCCM\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}], "page": 8, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the 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\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}], "page": 8, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "list"}}, {"content": "- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on UCCM\u2019s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause UCCM to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}], "page": 8, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "list"}}, {"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\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}], "page": 8, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "list"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. \n5 \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}]], "page": 8, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}], "page": 9, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that except for the matters raised in the Key Audit Matter section of my report above, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. \nJohn F.S. Muwanga AUDITOR GENERAL Kampala \n12 th June 2023 \n6 \nAPPENDICES", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}], [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}], [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}], [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}]], "page": 9, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "page": 10, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}], "page": 10, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": [["**Strategic Objective 1: Increase resource mobilisation and coordination processes in the development of fund requests**", null, null, null, null, null, null], ["1.1", "institutions, that concept Conduct mapping of competent academia,  and individuals  technically support  note development", "Database/Repository of competent academia, institutions,  and individuals developed", "1", "0", "-1", "Not implemented"], ["1.2", "Develop instructional guide for concept note development and lead  processes consistent with TOR training", "TOR  technical services team developed for", "1", "0", "-1", "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "page": 10, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}], "page": 10, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "columns": ["No.", "Activity", "Expected Results", "Target", "Achievement", "Variance", "Status implementation of"], "type": "table"}}, {"content": [["**Strategic Objective 1: Increase resource mobilisation and coordination processes in the development of fund requests**", null, null, null, null, null, null], ["1.1", "institutions, that concept Conduct mapping of competent academia,  and individuals  technically support  note development", "Database/Repository of competent academia, institutions,  and individuals developed", "1", "0", "-1", "Not implemented"], ["1.2", "Develop instructional guide for concept note development and lead  processes consistent with TOR training", "TOR  technical services team developed for", "1", "0", "-1", "Not implemented"], ["1.3", "Develop resource material based on approved scope and content", "Approved package of training  material available in hard copy and online versions", "1", "0", "-1", "Not implemented"], ["1.4", "Conduct National dialogue meeting to determine priorities for NFMIV Grants", "National  meeting  priorities  and Malaria conducted dialogue to identify for HIV, TB", "1", "0", "-1", "Not implemented"], ["1.5", "Development of Request for NFMIV the Funding", "NFM  IV Request developed Funding", "1", "0", "-1", "Not implemented"], ["**Strategic Objective 2: Increase oversight over grant implementation**", null, null, null, null, null, null], ["2.1", "Convene quarterly CCM Board meetings", "Quarterly CCM Board meetings convened", "4", "4", "0", "Fully implemented"], ["2.2", "Conduct Executive Committee meetings quarterly CCM", "Quarterly CCM Executive Committee  meetings conducted", "4", "4", "0", "Fully implemented"], ["2.3", "Convene quarterly Finance and Procurement  Committee meetings", "Quarterly F Committee conducted P meetings &", "4", "4", "0", "Fully implemented"], ["2.4", "Conduct quarterly Programme Oversight Committee meetings", "Quarterly POC meetings conducted", "4", "4", "0", "Fully implemented"], ["2.5", "Convene  Program  Resource  committee meetings CCM & Mobilisation quarterly Development", "Quarterly committee convened PD&RM meetings", "4", "4", "0", "Fully implemented"], ["2.6", "Convene Committee meetings quarterly Ethics", "Ethics meetings Quarterly Committee convened", "4", "4", "0", "Fully implemented"], ["2.7", "Develop a dashboard for PR reporting and CCM Oversight", "for and PR CCM Dashboard  reporting  Oversight developed", "1", "0", "-1", "Not implemented"], ["2.8", "Rollout a digital mechanism for CS representatives to engage with community based monitoring entities to provide feedback and inputs to the CCM", "Digital mechanism for acquiring feedback and inputs to the CCM for CS representatives rolled out", "1", "0", "-1", "Not implemented"], [null, null, "Constituencies utilising the digital mechanism to acquire feedback and inputs to the CCM", "9", "1", "-8", "Partially implemented"], ["2.9", "to Conduct joint programme site visits in collaboration with other partners  implementation areas", "Joint oversight visits conducted field", "3", "1", "-2", "Partially implemented"], ["2.1", "Support CCM and develop risk frameworks for all GF grants PRs to management", "Risk  management workshop for PRs and CCM conducted", "1", "0", "-1", "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "page": 10, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}], "page": 10, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "columns": ["No.", "Activity", "Expected Results", "Target", "Achievement", "Variance", "Status implementation of"], "type": "table"}}, {"content": "7", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "page": 10, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}], "page": 10, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": [["", "Risk  frameworks operations developed management for grant", "5", "0", "-5", "Not implemented", null], ["**Strategic Objective 3: Increase Stakeholders engagement**", null, null, null, null, null, null], ["3.1", "of  to the held Conduct quarterly engagement meetings  CCM constituencies  get feedback and review annual progress", "Constituency engagement meetings conducted (physical and virtual)", "36", "25", "-11", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "page": 10, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}], "page": 11, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "columns": ["No.", "Activity", "Expected Results", "Target", "Achievement", "Variance", "Status implementation of"], "type": "table"}}, {"content": [["", "Risk  frameworks operations developed management for grant", "5", "0", "-5", "Not implemented", null], ["**Strategic Objective 3: Increase Stakeholders engagement**", null, null, null, null, null, null], ["3.1", "of  to the held Conduct quarterly engagement meetings  CCM constituencies  get feedback and review annual progress", "Constituency engagement meetings conducted (physical and virtual)", "36", "25", "-11", "Partially implemented"], ["3.2", "Support CS representatives and their networks to develop and implement an advocacy plan for sustainable financing of community programmes", "for Civil  Society constituencies  and networks with advocacy plans  sustainable financing of community programmes developed", "1", "1", "0", "Fully implemented"], ["3.3", "Develop a stakeholder mapping analysis  engagement strategy and", "Stakeholder analysis engagement developed mapping and strategy", "1", "0", "-1", "Not implemented"], ["3.4", "level for Support CS led National Advocacy engagements Increased financing for health", "National level advocacy engagements conducted", "3", "3", "0", "Fully implemented"], ["3.5", "Advocate for direct and tangible contributions from the private sector towards enhancing the national HIV, Tuberculosis and Malaria response.", "gaining Sensitization  and advocacy  initiatives towards  a commitment  from umbrella private sector organizations developed and implemented", "1", "0", "-1", "not implemented"], ["**Strategic Objective 4: Strengthen UCCM linkages with national coordinating structures for HIV, TB and Malaria programs to position the UCCM for sustainability**", null, null, null, null, null, null], ["4.1", "Hold National Stakeholders' meeting for harmonization and alignment of GF and other stakeholders'  programme implementation frameworks", "National meeting held Stakeholders'", "1", "0", "-1", "Not implemented"], ["4.2", "Review and develop a repository  Government priorities under the 3 diseases and HSS on", "Summaries  of government priorities for the three diseases and HSS \u2013 coming out of the HSDP, NDP and the  specific strategies disease", "1", "0", "-1", "Not implemented"], ["4.3", "Participate in high level planning/budgeting meetings to ensure that GF resources are reflected in the National budget plans and reports", "Global Fund resources reflected in the National budget  and reports plans", "1", "1", "0", "Fully implemented"], ["4.4", "Participate  joint review meetings across the 3 diseases in annual", "Annual Joint Review (technical and financial) across the 3 diseases conducted", "4", "2", "-2", "Partially implemented"], ["4.5", "Facilitate CCM representation in National coordinating platforms such as HPAC, ADPG, HDP", "CCM represented in National coordinating platform meetings such as HPAC, HDP, and ADPG", "4", "3", "-1", "Partially implemented"], ["4.6", "Participate in annual National commemorative events for the HIV, TB and Malaria the", "CCM participation in 3 Annual  National commemorative events for the HIV, TB and Malaria", "3", "2", "-1", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "page": 10, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}], "page": 11, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "columns": ["No.", "Activity", "Expected Results", "Target", "Achievement", "Variance", "Status implementation of"], "type": "table"}}, {"content": "8", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "page": 10, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}], "page": 11, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": [["**Strategic Objective 5: Strengthen UCCM governance and capacity of the Secretariat operations**", null, null, null, null, null, null], ["5.1", "Conduct annual UCCM Board performance self-assessment", "CCM performance self- assessments conducted and report disseminated to Board", "1", "0", "-1", "Not implemented"], ["5.2", "CCM activities Conduct  communication, publicity & information sharing of  through media publications", "CCM activities published", "3", "2", "-1", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "page": 10, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}], "page": 12, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "columns": ["No.", "Activity", "Expected Results", "Target", "Achievement", "Variance", "Status implementation of"], "type": "table"}}, {"content": [["**Strategic Objective 5: Strengthen UCCM governance and capacity of the Secretariat operations**", null, null, null, null, null, null], ["5.1", "Conduct annual UCCM Board performance self-assessment", "CCM performance self- assessments conducted and report disseminated to Board", "1", "0", "-1", "Not implemented"], ["5.2", "CCM activities Conduct  communication, publicity & information sharing of  through media publications", "CCM activities published", "3", "2", "-1", "Partially implemented"], ["5.3", "Develop and print annual CCM Newsletter, Annual Report and Visibility materials", "Visibility  materials developed, printed and distributed", "240", "240", "0", "Fully implemented"], ["5.4", "Finalize and print the revised Governance documents (CCM Strategic  2021-2025; Resource  Mobilization Strategy;  HR Manual  & Operations Manual) Secretariat Finance Plan and", "CCM  Governance documents printed and disseminated", "60 copies  of each doc", "61 copies of each doc", "0", "Fully implemented"], ["5.5", "Conduct refresher trainings for board members on Global Fund policies & requirements", "Board  members trained/refresher trained on Global Fund policies & requirements", "1", "1", "0", "Fully implemented"], ["5.6", "Support CCM website maintenance (content)", "CCM website content updated every 2 months", "4", "3", "-1", "Partially implemented"], ["5.7", "Annual Subscription, upgrading of the accounting software and training of the new Finance Advisor", "The use of NAVISON software operationalized", "1", "0", "-1", "Not implemented"], ["5.8", "Support the RTT to recruit for the CCM Sec Vacant positions", "Technical and Admin Finance  Advisor  Assistant recruited", "2", "0", "-2", "Not implemented"], ["5.9", "Conduct bi-annual staff performance appraisals for all Secretariat staff", "Secretariat staff appraised all", "5", "5", "0", "Fully implemented"], ["5.10", "Organize and facilitate CCM annual and self- assessment review workshop for all CCM members to undertake self -assessment & performance evaluation of CCM activities retreat", "CCM Annual retreat and self-assessment review workshop", "1", "1", "0", "Fully implemented"], ["5.11", null, "CCM  members undertake self - assessment  & performance evaluation of CCM activities", "80%", "0%", "-80%", "Not implemented"], ["5.12", "Support participation in International Conferences and Regional Learning visits", "International/Regional Learning visit conducted", "1", "0", "-1", "Not implemented"], ["5.13", "Follow through the actions in the CCM audit action plan developed based upon findings from the internal and external audits and management letters", "Audit action plan fully implemented", "1", "1", "0", "Fully implemented"], ["5.14", "Conduct physical verification of CCM assets, updating the FAR and tagging assets", "CCM assets verified and tagged", "100%", "100%", "0%", "Fully implemented"], ["5.15", "Conduct Monthly programmatic and financial performance review meetings", "performance meetings Monthly review conducted", "12", "3", "-9", "Partially implemented"], ["5.16", "Preparation of annual financial and narrative report (management)  for 2021 reports the", "financial reports and UCCM annual and narrative developed disseminated", "2", "2", "0", "Fully implemented"], ["5.17", "Hold Quarterly CCM Secretariat", "CCM  Secretariat", "4", "1", "-3", "Partially"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "page": 10, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}], "page": 12, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "columns": ["No.", "Activity", "Expected Results", "Target", "Achievement", "Variance", "Status implementation of"], "type": "table"}}, {"content": "9", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "page": 10, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}], "page": 12, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}, {"content": ["Table of Contents", "Table of Contents - ii", "List of Acronyms - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", "Implementation of the Approved Budget 1 1.0", "Other Information - 4", "Management Responsibilities for the Financial Statements - 4", "Auditor\u2019s Responsibilities for the Audit of the Financial Statements - 5", "Other Reporting Responsibilities - 6", "Appendices - 7", "Appendix 1: Status of Implementation of Work Plan Activities - 7"], "page": 2}]}
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF UGANDA NATIONAL ROADS AUTHORITY FOR THE YEAR ENDED 30\" JUNE, 2023 \nTABLE OF CONTENTS \nWieuE OP CONE eee  \nii eer ee ee eee \nIT Dr N iv mans hc lsc ons ana \nOpinion nennen nn nennen nennen 1 nee \nFa NT near 1 \nMaterial uncertainty in relation to UNRA going concemn  \n1 .ussssnennensnenusnssennenuns en nee \nFA Een 2 iS ete \n1.0 Implementation of the approved budgel.....uuun.n.uennn  \n2 nennen \n2.0 Management of the Government Salary Payroll sswcccsisssenseescesvescarecssr  \n7 assvasvexcnecsectnusanvenveses \nPAT nenne ee 10 \n0 ii PERS Tre LA) eI sacs  \n10 na a sR cs is \n4.0 Waon-performing Letters Of credits (\\| 8)  \n11 \u201eun... nn un \nIE HE see 12 ees \n5.0 \nStatus of Compensation of Project Affected Persons (PAPS)...\u201ennunuensnen 12 \nGT ee creer 13 alacrsnrcrncmar neers ecm ss iecsumseeaeaa \n7.0 \nEncroachment on the right of way on Kampala-Jinja Expressway .......nennnnnne 13 SE DIENT een EURE EEE 14 \nManagement Resp\u00f6nsibilities for the Finandial Stateriente...  \n14 un... nennen anna \nAuditor's Responsibilities for the audit of the Financial Statements................ nennen: 5 Other Reporting Responsibilities...................urrun: ee 16 \nReport on the Audit of Compliance with Legslation.  \n16 u em nennen nme \n80 Delayed esmmercement of road price  \n16 nmeqmmeennyemenreengewunm ane: \n9.0 \nDelayed completion of road projects worth UGX.100,684,044,689 .................e 17 \n10.0 Abandoned Road Works on Contract for Maintenance of Lokapel \u2014 Nabilatuk (20.5km) \nAppendix VI: Delayed commencement of The road projects... 36 \nAppendix VII: Delayed completion of road projects UGX.100,684,044,689  \n37 \n..............uueee \nAppendix VIII: Wasteful expenditure on fines and penalties in respect of contractor payment \nLIST OF ACRONYMS \nAcronym Meaning  \nBn Billion ee FY Financial Year  \nGoU Government of Uganda HCM Human Capital Management IESBA \n4 International Ethics Standards Board for Accountants IFMS Integrated Financial Management System  \nINTOSAI International Organization of Supreme Audit Institutions \\|  \nIPPS \nIntegrated Personnel and Payroll System ISSAIs \nInternational Standards of Supreme Audit Institutions LGs Local Governments  \n\\|  \nMDAs Ministries, Departments and Agencies  \ni  \n\\_  \nMLHUD \nMinistry of Lands, Housing and Urban Development Mn", "metadata": {"headings": [[], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], []], "page": 1, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Million", "metadata": {"headings": [{"headings_0": {"content": "Million", "page": 4, "level": 3}}], "page": 4, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MoFPED \nMinistry of Finance, Planning and Economic Development MoPS \npeste of Public Service NIRA \nNational Identification and Registration Authority NTR  \nNon Tax Revenue  \n\\|  \nau  \nPAPs Project Affected Persons  \nPFMA \nPublic Financial Management Act PPDA \nPublic Procurement and Disposal of Assets  \nPS/ST Permanent Secretary/Secretary to Treasury  \nuh  \nHi ROW [Treasury Right of Way  \nTI  \nInstructions  \n\\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Million", "page": 4, "level": 3}}, [{"headings_0": {"content": "Million", "page": 4, "level": 3}}], [{"headings_0": {"content": "Million", "page": 4, "level": 3}}], [{"headings_0": {"content": "Million", "page": 4, "level": 3}}], [{"headings_0": {"content": "Million", "page": 4, "level": 3}}], [{"headings_0": {"content": "Million", "page": 4, "level": 3}}]], "page": 4, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX Uganda Shillings", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shillings", "page": 4, "level": 3}}, {"headings_1": {"content": "Million", "page": 4, "level": 3}}], "page": 4, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ji \nnn  \n.  \n\\_ UNRA Uganda National Roads Authority  \nL \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF UGANDA NATIONAL ROADS AUTHORITY FOR THE YEAR ENDED 30'\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \\\\ \\\\ '  \nI have audited the financial statements of the Uganda National Roads Authority (UNRA), which comprise the Statement of Financial Position as at 30\u2018 June 2023, the Statement of Financial Performance, Statement of Changes in Equity and 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 set out on pages 23 to 30. \nIn my opinion, the accompanying financial statements of the Uganda National Roads Authority for the financial year ended 30 June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shillings", "page": 4, "level": 3}}, {"headings_1": {"content": "Million", "page": 4, "level": 3}}, [{"headings_0": {"content": "UGX Uganda Shillings", "page": 4, "level": 3}}, {"headings_1": {"content": "Million", "page": 4, "level": 3}}], [{"headings_0": {"content": "UGX Uganda Shillings", "page": 4, "level": 3}}, {"headings_1": {"content": "Million", "page": 4, "level": 3}}], [{"headings_0": {"content": "UGX Uganda Shillings", "page": 4, "level": 3}}, {"headings_1": {"content": "Million", "page": 4, "level": 3}}], [{"headings_0": {"content": "UGX Uganda Shillings", "page": 4, "level": 3}}, {"headings_1": {"content": "Million", "page": 4, "level": 3}}], [{"headings_0": {"content": "UGX Uganda Shillings", "page": 4, "level": 3}}, {"headings_1": {"content": "Million", "page": 4, "level": 3}}]], "page": 4, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(211106)", "metadata": {"headings": [{"headings_0": {"content": "(211106)", "page": 7, "level": 3}}, {"headings_1": {"content": "UGX Uganda Shillings", "page": 4, "level": 3}}], "page": 7, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Boards, Committees and Council Allowances (211107 ) \nSocial security contribution (212101)  \n\\| \n\\_  \nMedical", "metadata": {"headings": [{"headings_0": {"content": "(211106)", "page": 7, "level": 3}}, {"headings_1": {"content": "UGX Uganda Shillings", "page": 4, "level": 3}}, [{"headings_0": {"content": "(211106)", "page": 7, "level": 3}}, {"headings_1": {"content": "UGX Uganda Shillings", "page": 4, "level": 3}}], [{"headings_0": {"content": "(211106)", "page": 7, "level": 3}}, {"headings_1": {"content": "UGX Uganda Shillings", "page": 4, "level": 3}}]], "page": 7, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "expenses", "metadata": {"headings": [{"headings_0": {"content": "expenses", "page": 7, "level": 1}}, {"headings_1": {"content": "(211106)", "page": 7, "level": 3}}], "page": 7, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(212101)", "metadata": {"headings": [{"headings_0": {"content": "(212101)", "page": 7, "level": 3}}, {"headings_1": {"content": "expenses", "page": 7, "level": 1}}], "page": 7, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n\\_  \nFocus area-(URF Funding) 304.9 13.96 ee  \n\\_ Kampala Jinja Express (KJE) \n7  \nar 19.57 Mia \\| Palisa-Tirinyi-Kamonkori 89.225 18.06", "metadata": {"headings": [{"headings_0": {"content": "(212101)", "page": 7, "level": 3}}, {"headings_1": {"content": "expenses", "page": 7, "level": 1}}, [{"headings_0": {"content": "(212101)", "page": 7, "level": 3}}, {"headings_1": {"content": "expenses", "page": 7, "level": 1}}]], "page": 7, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "metadata": {"headings": [{"headings_0": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}, {"headings_1": {"content": "(212101)", "page": 7, "level": 3}}], "page": 7, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}], "page": 11, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the MoFPED and other stakeholders to have the budget release as planned and also enhance the supervison and monitoring of projects.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}], "page": 11, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.0 Management of the Government Salary Payroll  \nOver the years, execution of the Government budget has been characterised by wage overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nI established that, during the last four financial years, the Authority had a cumulative wage budget of UGX.395,482,053,688, out of which a cumulative amount of UGX.382,759,472,959 was utilised as shown below; \nTable 6: Summary of wage budget and expenditure Financial year \nBudget - UGX \nActual Expenditure - % age UGX  \n1 2019/2020 97,172,235,620 93,809,435,515  \n2 \\| 2020/2021 98,713,376,828 98,394,210,384 99.7 3 2021/2022 102,641,627,542 94,976,325,913 95,579,501,147 92.5 \\|  \n4 2022/2023 96,954,813,698 98.6 Total 395,482,053,688 382,759,472,959 \nI issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit; \nNo Observation. Recommendation 2.1 \nValidation of Employees on the Entity Main payroll  \nOut of 1442 employees on Uganda National Roads Authority (June I  \nadvised the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}]], "page": 11, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. salary payroll, a total of 1283, (88.97%) were fully verified, 155 Accounting Officer to (10.74 %) partially verified, 0 (0%) not verified, while 4 (0.27%) did routinely maintain an not show up as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}], "page": 12, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "updated permanent staff payroll ensuring Table 8: Showing a summar of the validation results of staff that  \nprompt Details \nNumber of Amount (UGX) \\| adjustments are made Individual  \nfor any new staff as well : s as deletion of Total Number of staff as per \n1442 5,722,189,545 employees who have February 2023 payroll  \nemployees fully i \nceased to be personnel ne  \nTotal number of 1283 5,245,390,878  \nof the Authority.  \nverified (A)  \nTotal number of employees partially 155 464,327,000  \nverified (B)  \n4  \nTotal number of employees who 0  \n0  \nappeared but were not verified (C)  \nThe total number Accounted for 4  \n12,471,667  \nof employees who (on payroll)  \ndid not appear for [D]  \nA  \na  \nheadcount (no- Not Accounted  \nshows) for (Off-  \npayroll) TE]  \nSubtotal (A+B+C+D+E)=F 1442 5,722,189,545  \n\\|  \nEmployees who appeared for 0 0  \nheadcount but were not on the  \n\\|\\_payroll New records (G)  \n-  \n\\|  \n\\| Overall Total covered (G+F) ..1438 5,722,189,545 \nNo Observation Recommendation 1 (one) employee earning UGX.3,000,000 was away on study  \ne  \nleave.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}]], "page": 12, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.2 Validation of Short-term/temporary staff  \nI noted that Public Service Standing Orders, 2021 do not provide I  \nadvised the guidance on the management of short-term /temporary employees. Accounting Officer to However, I verified employees in this category in line with Regulation routinely, maintain an 39 (2) of the Employment Regulations, 2011 and case law.  \nupdated temporary staff payroll ensuring that Out of 193 employees on UNRA February 2023 salary payroll, a total prompt adjustments are of 134 (69.4%) were fully verified, 52 (26.94 %) partially verified, made for any new staff while 7 (3.62%) did not show up as summarised in the table below;  \nas well as deletion of employees who have Table 9: Showing a summary of the validation results of Short- ceased to be personnel of the Authority.  \nDetails Number of Amount (UGX)  \nIndividuals \nTotal Number of staff as per 193  \n701,620,036 the short-term payroll  \nTotal number of employees fully 134 479,267,830 verified (A)  \nTotal number of employees 52 174,100,000 partially verified (B)  \nTotal number of employees who 00  \n00 appeared but were not verified  \n(C)  \naf  \nThe total Accounted for 7 48,252,206 number of (on payroll)  \nemployees D]  \nwho did not Not  \nappear for Accounted for  \nheadcount (Off-payroll) =  \n(no-shows) [E]  \nSubtotal (A+B+C+D+E)=F 193 701,620,036 Employees who appeared for 04 10,900,000 headcount but were not on the  \npayroll - New records (G)  \n)  \nOverall Total covered (G+F) LOT  \n7295207036 nite \nBelow are details of the validation results; \na) Out of 193 short term employees, a total of 134 (69.4%) who appeared for the validation exercise presented all the pre- requisite documents/information and were fully verified. A total of 4 individuals whose names were not on the Authority\u2019s payroll for short-term/temporary staff were captured as new records. \nb) A total of 52 (26.94%) short term employees appeared for \nNo Observation Recommendation The Accounting Officer concurred with the validated Short-  \nterm/temporary staff payroll and committed to periodically update the  \nemployee information and payroll as well as complete verification of  \nthe partially verified employees.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}]], "page": 13, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details  \nA total of 69 employees on the Main payroll and one (1) employee on I  \nadvised. the the Short term /temporary payroll had inconsistencies in their names, Accounting Officer to NINs, dates of birth and gender captured in the main and short-term expedite the process of contract payrolls and data captured by NIRA on the National Identity reconciling employees\u2019 cards. This was attributed to, among others, errors at the time of data data and ensure that capture by NIRA, errors at the time of data capture for payroll employee records are preparation and changes initiated by employees but without duly updated and corresponding adjustments on the payroll. \nbrought to the attention of the Ministry of Public", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Rukungiri-Kihihi-Ishaka-Kanungu | tn", "page": 7, "level": 3}}]], "page": 14, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 14, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], "page": 14, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "Implication", "page": 14, "level": 3}}], "page": 16, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the\u2019relevant stakeholders\u2019to ensure that all the necessary conditions required to ensure performance of the letters of credit are fulfilled. \nOther matter  \nI consider it necessary to. communicate the following matters other than those presented or disclosed in the financial statements; \n5.0 \nStatus of Compensation of Project Affected Persons (PAPs)  \nParagraph 1 of the Uganda National Roads Authority Land Acquisition and Resettlement Policy (2019) states that UNRA shall avoid displacing people and where avoidance is not feasible, compensate affected people at full replacement costs prior to commencement of civil works on their land. \nA review of the Authority\u2019s land acquisition status as at 30\" June 2023 revealed the following key issues in regard to compensation of PAPs from the road projects under implementation by UNRA; \nThe Authority obtained a total of 28,960.87 acres from 172,608 PAPs at a total of e \nUGX.3,263,758,811,455. However, only 139,933 PAPs were paid a total of UGX.2,490,013,676,167 for 22,383.03 acres. This implies that a total of 32,675 PAPs valued at UGX.773,745,135,288 remained outstanding. \ne The original valuation reports for Kigumba-Bulima road and Acholibur-Musingo road became outdated and the valuation exercise was repeated rendering funds spent on the original valuation wasted. This was attributed to delays in effecting payments to the PAPs. \noe No PAPs were paid for Jinja-Mbulamuti, Kyenjojo-Rwamwanja and Tororo-Busia road projects. \no For Kawuku Bwerenga road (6.6km) & Namugonde \u2014 Bugiri (fuel tank reservoir - \n187 out of 548 PAPs had been submitted to the accounts \nfor", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "Implication", "page": 14, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "Implication", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "Implication", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "Implication", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "Implication", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "Implication", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "Implication", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "Implication", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "Implication", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "Implication", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "Implication", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "Implication", "page": 14, "level": 3}}]], "page": 16, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 17, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 22, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to invoke the liquidated damages as provided for in the contract. \\\\ ' \n11.0 Management of Road Toll Facilities Along Kampala-Entebbe Expressway On 13\" April, 2021 under procurement reference number UNRA/NCONS/2018-/00005, the Authority signed a contract with a private operator for the Operation and Maintenance of the Kampala-Entebbe Expressway for a tax inclusive contract sum of UGX.122,863,844,023 for a period of five (5) years. The following anomalies were noted: \na) Failure to procure, install, maintain lighting and independent\\_traffic monitoring system  \nThe Operator was required under clause 39.1 (1) (ii) of the contract to have expressway lighting within six (06) months. Clause 4.2.2 of the same contract required the operator to bear all costs of procurement, installation, operation, maintenance and energy consumption along the full length of the expressway. In addition, clause 39.1 (1) (iv) requires the contractor to install an independent traffic monitoring within three months from start date. \nOn physical inspection in November 2023, I noted that there was no lighting along some parts of the carriageway of the expressway as required under the contract. In addition, a number of lights that were installed were not functional. \nI further observed that the independent traffic monitoring system has not been installed by the contractor despite the contractor having operated for two and half years. \nThis is breach of contractual obligations on the part of the Operator and is an indication of poor contract management by UNRA. In addition, without an independent traffic monitoring system, UNRA can therefore not independently verify that the revenue collections by the Operator are accurate and complete hence a risk of under declaration of revenue by the service provider. \nThe Officer that the contractor was UNRA \nb) Failure to provide Road safety facilities  \nClause 4.2.1 of the contract requires the Operator to put in place road safety features which include among other things road reserve fencing.  \nOn physical inspection, I noted that the road was not fenced as per the contract", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 22, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "requirements.", "metadata": {"headings": [{"headings_0": {"content": "requirements.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 23, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk of accidents\u2018in case road users encounter crossing animals on the road. \nThe Accounting Officer explained that the Kampala Entebbe Expressway had been fully fenced but was vandalized and the Contractor was going to re-fence the entire road in accordance with the contractual provisions. \nRecommendation  \nI advised the Accounting Officer to: \nFollow up with the Operator to ensure that the re-fencing of the road is expedited. e \nInstitute security measures to ensure the road safety facilities are not vandalised oe \nagain", "metadata": {"headings": [{"headings_0": {"content": "requirements.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}, [{"headings_0": {"content": "requirements.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "requirements.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "requirements.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "requirements.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "requirements.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}]], "page": 23, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jeo", "metadata": {"headings": [{"headings_0": {"content": "Jeo", "page": 23, "level": 1}}, {"headings_1": {"content": "requirements.", "page": 23, "level": 1}}], "page": 23, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "' by I GINAT, SV) van I  \n\u2018  \nwol, \\\\ CO 7 i \u00ab John F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Jeo", "page": 23, "level": 1}}, {"headings_1": {"content": "requirements.", "page": 23, "level": 1}}], "page": 23, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DV", "metadata": {"headings": [{"headings_0": {"content": "DV", "page": 23, "level": 4}}, {"headings_1": {"content": "Jeo", "page": 23, "level": 1}}], "page": 23, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aie", "metadata": {"headings": [{"headings_0": {"content": "DV", "page": 23, "level": 4}}, {"headings_1": {"content": "Jeo", "page": 23, "level": 1}}], "page": 23, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}, {"headings_1": {"content": "DV", "page": 23, "level": 4}}], "page": 23, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22nd December 2023 \nOc", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}, {"headings_1": {"content": "DV", "page": 23, "level": 4}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}, {"headings_1": {"content": "DV", "page": 23, "level": 4}}]], "page": 23, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}], "page": 25, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix I: Sample Activities affected by the non-release of funds  \nPlanned Output (Km Equivalents) Achieved Output  \nOutputs Not Achieved Or Partially Achieved  \n0265 Atiak-Moyo-Afoji", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}], "page": 25, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. 20km equivalents constructed on 2) Atiak - Laropi (66km): 31.03 km- 20km equivalents was not Atiak-Laropi road(66km)  \nequivalents was attained since the constructed on Nyimur-Bibia", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}], "page": 25, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}], "page": 25, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. 20km equivalents constructed on Nyimur-Bibia road(41km)", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}], "page": 25, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "0267 Improvement Ferry Services \nstart of FY 2022/23.  \nroad \n34.97km of Atiak Laropi road not constructed", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}, [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}], [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}]], "page": 25, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5% works completed for the Bugala-Bubembe-Bunyama Islands 5% works were not Development of Kalangala Ferries and Ferry Project: 27% of works have completed  \nfor the equipment.  \nbeen completed since the start of Development of Bussi Ferry FY 2022/23.  \nand equipment.  \n5% works completed for the Procurement of Koome Ferries has 5% works were not Development of Koome Ferries and not commenced due to lack of completed for the equipment. funds Rehabilitation of Kyoga 1 Ferry.  \n5% works completed for the Procurement of Bussi Ferries has 5% works were not Development of Bussi Ferry and not commenced due to lack of fund completed for the equipment.  \nRehabilitation of Laropi Ferry. 5% works completed for the Preliminary assessments were 5% works were not Rehabilitation of Kyoga 1 Ferry. completed for Kyoga I  \ncompleted for the Rehabilitation of Obongi Ferry.  \n5% works completed for the Procurement of contractor for 5% works were not Rehabilitation of Laropi Ferry.  \n\\| rehabilitation of Laropi Ferry has completed for the not commenced due to lack of construction of Masindi Port funds  \nFerry and equipment.  \n5% works completed for the Procurement of contractor for Procurement and delivery of Rehabilitation of Obongi Ferry.  \nrehabilitation of Obongi Ferry has (04No) Rescue Boats was not not commenced due to lack of undertaken  \nfunds \n5% works completed for the Procurement of contractor for 15% of Ferry works were not construction of Masindi Port Ferry and construction of Masindi Port Ferry completed for Lake Bunyonyi equipment.  \nhas not commenced due to lack of Ferry Equipment.  \n\\|  \nfunds  \n\\|  \nProcurement and delivery of (04No) Procurement and delivery of 00% Completion of Bukungu- Rescue Boats  \n(04No) Rescue Boats. has not Kagwara-Kaberamaido (BKK) commenced due to lack of funds Ferries and  \nsites was \nAppendix II: Implementation of Planned Outputs \na) Partially Implemented out-puts  \n;  \nProgram Sub- PIAP-Outs Budget Out-put Total Out- Total Numbe No of No of N program \nput No r of partiall activities", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}, [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}], [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}], [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}], [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}]], "page": 25, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. y were", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}], "page": 26, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "expenditur activi fully that \\| e ties imple imple not UGX:000\u201d mente mente impleme d d nted activiti activiti  \nes  \nes  \nIntegrate Transport 09020101 000003  \nd  \nInfrastruc  \nTransport ture and  \nInfrastruc Services  \nture And Developm  \nServices ent i  \n09020101 \\| 260001 77.169 8 3 3 2 09020301 260003 11.879 34 10 33: 11 09020401 260005 3.589 15 3 3 9 09020101 260007 1,218.394 3 1 1 \\| 1 09030601 260010 227.058 3 2 1 0 \\| 09040101 260012 248.021 51 6 27 18 \\| \nb) Status of implementation of the planned activities N/S Activities full activities \n1 Purchase of Fuel, Lubricants and Oils for UNRA Headquarters 2 Renovation and reconstruction of UNRA station stores \n3 Payment for motor Vehicle Repair and Maintenance \n129 30 51 48 \nStatus  \nFull implemented Full implemented \nFull implemented 4 Completion of ongoing works under the ongoing contract for 3 High Speed Weigh", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}, [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}], [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}], [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}], [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}], [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}], [{"headings_0": {"content": "Appendices", "page": 25, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 6}}]], "page": 26, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Full", "metadata": {"headings": [{"headings_0": {"content": "Full", "page": 26, "level": 8}}, {"headings_1": {"content": "Appendices", "page": 25, "level": 1}}], "page": 26, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "Full", "page": 26, "level": 8}}], "page": 26, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in Motion (HSWIM) weighbridges \n5 Purchase of ICT software licenses and solutions including the cost estimation  \nFull implemented solution, Project and portfolio management solution, Licensing for HCM,  \nPerformance, Finance Payables and Payroll etc. \n6 12(No) Monitoring and supervision reports \nFull implemented \nY: of PAYE to staff under \nPayment consultant if Full", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "Full", "page": 26, "level": 8}}, [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "Full", "page": 26, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "Full", "page": 26, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "Full", "page": 26, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "Full", "page": 26, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "Full", "page": 26, "level": 8}}]], "page": 26, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], "page": 26, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8 Payment WHT to \n\\| of consultant \n9 Design for Mbarara Ishaka Rehabilitation \n\\\\  \n\\\\  \nFull implemented \nFull implemented \n10 Design for Matugga-Kapeeka \nRehabilitation. - . Full", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}, [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}]], "page": 26, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], "page": 26, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "11 \nFeasibility Studies and Detailed Engineering Designs of Kapeeka roads (164Km) \nFull implemented which include (Kapeeka-Singo Kituma(20Km), Kapeeka-Butalangu (17Km), Kakiri-Musulita-Danze-Mawale \n17 Annual subscription paid to World Road Association, Transportation Research  \nFull implemented \nBoard and IBETTA fees \n18 NEMA Fees paid \nFull implemented \n19 12(No.) of Monitoring Reports produced  \nFull implemented \n20 Payment of NSSF to staff under Project implementation Unit (PIU).  \nFull implemented \n21 \\|\u00bb12 No Monitoring and supervision reports  \nFull implemented \n22 NSSF and RBS for staff paid  \nFull implemented \n23 Titled and gazetted land \nacquired i  \nFull implemented \n24 Maintenance of survey equipment including calibration and repairs  \nFull implemented \n25 Rent paid for KJE Kirinya offices  \nFull implemented \n26 Training of GMCs and data collectors  \nFull implemented \n27 Undertaking engagements with GMCs and local chairpersons  \nFull implemented \n28 5% works completed for the Development of Kalangala Ferries and equipment.  \nFull implemented \n29 Commissioning into operations of Amuru/Rhino Camp Ferry  \nFull implemented \n30 12(No) of Monitoring and Supervision reports produced  \nFull implemented \n7 Activities not Implemented \n1 Design for Nebbi-Arua Rehabilitation.  \nNot", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}, [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 26, "level": 1}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}]], "page": 26, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}], "page": 27, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2] Feasibility Study and Detailed Engineering Design of Bwizibwera-Nyakaamba-  \nNot \nImplemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}, [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "implemented", "page": 26, "level": 1}}]], "page": 27, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kabwoohe-Nsiika-Nyakashaka-Nyakabiriizikanungu-Nyakishenyi-Kisiizi-Kebisooni.", "metadata": {"headings": [{"headings_0": {"content": "Kabwoohe-Nsiika-Nyakashaka-Nyakabiriizikanungu-Nyakishenyi-Kisiizi-Kebisooni.", "page": 27, "level": 2}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}], "page": 27, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Architectural Engineering Design and Construction Supervision of UNRA HQ  \nNot", "metadata": {"headings": [{"headings_0": {"content": "Kabwoohe-Nsiika-Nyakashaka-Nyakabiriizikanungu-Nyakishenyi-Kisiizi-Kebisooni.", "page": 27, "level": 2}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}], "page": 27, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented Building.", "metadata": {"headings": [{"headings_0": {"content": "Implemented Building.", "page": 27, "level": 3}}, {"headings_1": {"content": "Kabwoohe-Nsiika-Nyakashaka-Nyakabiriizikanungu-Nyakishenyi-Kisiizi-Kebisooni.", "page": 27, "level": 2}}], "page": 27, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Feasibility Study and Detailed Engineering design for Capacity Improvement and  \nNot", "metadata": {"headings": [{"headings_0": {"content": "Implemented Building.", "page": 27, "level": 3}}, {"headings_1": {"content": "Kabwoohe-Nsiika-Nyakashaka-Nyakabiriizikanungu-Nyakishenyi-Kisiizi-Kebisooni.", "page": 27, "level": 2}}], "page": 27, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Implemented Building.", "page": 27, "level": 3}}], "page": 27, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Signalization of Namungoona-Wakiso-Kakiri Road(30km)  \nun 5 Establishment of an Innovation and Research Center \n6 Undertake Resettlement Action Plan Studies \nNot", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Implemented Building.", "page": 27, "level": 3}}, [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Implemented Building.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Implemented Building.", "page": 27, "level": 3}}]], "page": 27, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}], "page": 27, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}], "page": 27, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Not", "metadata": {"headings": [{"headings_0": {"content": "Not", "page": 27, "level": 2}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}], "page": 27, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Not", "page": 27, "level": 2}}], "page": 27, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 \nFeasibility Study and Detailed Engineering Design of 5 Selected National Roads Lot  \nNot Implemented \n2 Rwimi-Dura-Kamwenge, Kanungu-Rugyeyo-Nyakishenyi \n8 Environmental and Social Impact Assessment (ESIA) Studies for NDPIII Ferry  \nNot", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Not", "page": 27, "level": 2}}, [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Not", "page": 27, "level": 2}}], [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Not", "page": 27, "level": 2}}], [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Not", "page": 27, "level": 2}}]], "page": 27, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}], "page": 27, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Projects undertaken \n9 Engineering and Design Studies related to the Feasibility Studies for RSDP  \nNot.Implemented \nundertaken \n10  \nPreparation of the detailed feasibility and design studies for Irumba Buyende Road  \nNot Implemented \n11 Preparation of the detailed feasibility and design studies for Kyabakuza Lwengo  \nNot", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}, [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}]], "page": 27, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}], "page": 27, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rakai road and Kyazanga Lyakibirizi road. \n12 20km.equivalents constructed on Nyimur-Bibia road(41km).  \nNot", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}, [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}]], "page": 27, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}], "page": 27, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \n\\| \n40 Hectares of land for the infrastructure corridor acquired on Kayunga Bbaale  \nNot \nImplemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}, [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 27, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}]], "page": 27, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Galiraya.", "metadata": {"headings": [{"headings_0": {"content": "Galiraya.", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}], "page": 28, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ 32 Hectares of land for the infrastructure corridor acquired on Katine Ochero.  \nNot", "metadata": {"headings": [{"headings_0": {"content": "Galiraya.", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 27, "level": 3}}], "page": 28, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Galiraya.", "page": 28, "level": 3}}], "page": 28, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 \n\\|  \nBi  \ni  \n40 Hectares of land for the infrastructure corridor acquired on Dokolo Amolator. \nland for the infrastructure corridor acquired Ishasha Katunguru \nNot Implemented \u00b0 \n24 39 Hectares of  \non \n25 63 Hectares of land for the infrastructure corridor acquired on Rwimi Dura  \nNot", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Galiraya.", "page": 28, "level": 3}}, [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Galiraya.", "page": 28, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Galiraya.", "page": 28, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Galiraya.", "page": 28, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Galiraya.", "page": 28, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Galiraya.", "page": 28, "level": 3}}]], "page": 28, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], "page": 28, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kamwenge Kyenjojo. \n26 26 Hectares of land for the infrastructure corridor acquired on Iganga Bulopa  \nNot \nImplemented Kamuli. \n27 \n41 Hectares of land for the infrastructure corridor acquired on Nabumali Butalejja \nNot Implemented Namutumba. \n28 8 Hectares of land for the infrastructure corridor acquired on KampalaSouthern  \nNot \nImplemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}, [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}]], "page": 28, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "bypass.", "metadata": {"headings": [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], "page": 28, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I \n\\| \n29 Call off order for marker posts for demarcation of road reserve under Kampala  \nNot \nImplemented Jinja Expressway \n30 Construction of resettlement housing for vulnerable PAP along KJE  \nNot \nImplemented \n31 5% works completed for the Development of Koome Ferries and equipment.  \nNot \nImplemented \n32 5% works completed for the Development of Bussi Ferry and equipment. \nNot \nImplemented \n33 5% works completed for the Rehabilitation of Laropi Ferry. \n7 \nNot \nImplemented \n34 5% works completed for the Rehabilitation of Obongi Ferry.  \nNot \nImplemented \n35 5% works completed for the construction of Masindi Port Ferry and equipment.  \nNot \nImplemented \n36 Procurement and delivery of (04No) Rescue Boats \nNot", "metadata": {"headings": [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}, [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "bypass.", "page": 28, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}]], "page": 28, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "bypass.", "page": 28, "level": 1}}], "page": 28, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "37 100% Completion of Bukungu-Kagwara-Kaberamaido(BKK) Ferries and Landing  \nNot", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "bypass.", "page": 28, "level": 1}}], "page": 28, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], "page": 28, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sites \n38 Procurement of Fuel to support the construction of Temporary Landing sites  \nNot \nImplemented \n39 Payment of Arrears for construction of Permanent (BKK & Sigulu)and Temporary  \nNot", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}, [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}]], "page": 28, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], "page": 28, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(Amuru/ Rhina camp) Landing sites \n\\| \n40 Consultancy Services for Systems Integration of Oracle Cloud and Application  \nNot \nImplemented Infrastructure \n41 \\| Call off order for \nprequalification of materials \\| Implemented roads testing laboratory for 3 Not  \nyears \nissued \n1  \nConstruction of accommodation for staff members in Hard to reach and Stay", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}, [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 28, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}]], "page": 28, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "areas-Moroto, Kotido and Kitgum  \nImplemented \n2 30% bridge works constructed.", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}, [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 28, "level": 3}}]], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Partially", "page": 29, "level": 3}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 29, "level": 8}}, {"headings_1": {"content": "Partially", "page": 29, "level": 3}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3  \nCompletion of Defects Liability Period and payment of final accounts for the 22  \nPartially", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 29, "level": 8}}, {"headings_1": {"content": "Partially", "page": 29, "level": 3}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "bridges", "metadata": {"headings": [{"headings_0": {"content": "bridges", "page": 29, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implemented \n\u201c4 Construct 15% of bridge works on each of the 30 bridges", "metadata": {"headings": [{"headings_0": {"content": "bridges", "page": 29, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}, [{"headings_0": {"content": "bridges", "page": 29, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}]], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "bridges", "page": 29, "level": 1}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 29, "level": 8}}, {"headings_1": {"content": "Partially", "page": 29, "level": 3}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5  \nFeasibility Study, Design review and detailed Engineering Design for selected road", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 29, "level": 8}}, {"headings_1": {"content": "Partially", "page": 29, "level": 3}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "projects.  \nImplemented \n6 Design for Mubende-Kyenjojo Rehabilitation.", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}, [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}]], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Partially", "page": 29, "level": 3}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 29, "level": 8}}, {"headings_1": {"content": "Partially", "page": 29, "level": 3}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n7 Design for Kampala - Gayaza-Kayunga Rehabilitation  \nPartially", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 29, "level": 8}}, {"headings_1": {"content": "Partially", "page": 29, "level": 3}}, [{"headings_0": {"content": "Implemented", "page": 29, "level": 8}}, {"headings_1": {"content": "Partially", "page": 29, "level": 3}}]], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 29, "level": 8}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8  \nOne Stop Border Post at Bunagana, Kyanika, Lamia and Suam on Uganda, DRC,", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 29, "level": 8}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rwanda and Kenya Border  \nImplemented \n9  \nFeasibility Study for the Establishment of Road Side Stations on the National Road  \nPartially \nNetwork.  \nImplemented \n10 \nFeasibility Study and Detailed Engineering Design of 6 Selected National Roads Lot Partially \n1 Kabwohe-Bongongi-Kitagata-Kabira-Rukungiri (66Km) and Mitooma-Rukungiri  \nImplemented \n11 \nFeasibility Study and Detailed Engineering Design of 6 Selected National Roads Lot Partially \n2 Kamuli-Kaliro-Pallisa (90Km)  \nImplemented \n12  \nFeasibility Study and Detailed Engineering Design of 8 Selected National Roads Lot", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}, [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}], [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}], [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}], [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}], [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}], [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}], [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}], [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}], [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}]], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Partially", "page": 29, "level": 3}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Gulu-Corner Kilak (100Km)  \nImplemented", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Partially", "page": 29, "level": 3}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 29, "level": 2}}, {"headings_1": {"content": "Partially", "page": 29, "level": 3}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ca \n13 Feasibility Study  \nDetailed Engineering Design of 6 Selected National Roads Lot", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 29, "level": 2}}, {"headings_1": {"content": "Partially", "page": 29, "level": 3}}, [{"headings_0": {"content": "and", "page": 29, "level": 2}}, {"headings_1": {"content": "Partially", "page": 29, "level": 3}}]], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "and", "page": 29, "level": 2}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Corner Kilak-Patongo-Abim-Kotido (110Km) Implemented \n14 \nFeasibility Study and Detailed Engineering Design of 6 Selected National Roads Lot", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "and", "page": 29, "level": 2}}, [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "and", "page": 29, "level": 2}}], [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "and", "page": 29, "level": 2}}]], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Partially", "page": 29, "level": 3}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Ntusi-Lyantonde-Rakai (150km)", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 29, "level": 3}}, {"headings_1": {"content": "Partially", "page": 29, "level": 3}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 29, "level": 3}}, {"headings_1": {"content": "Partially", "page": 29, "level": 3}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15 Roads Strategic \n\\| Prefeasibility Studies for Selected National and", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 29, "level": 3}}, {"headings_1": {"content": "Partially", "page": 29, "level": 3}}, [{"headings_0": {"content": "Implemented", "page": 29, "level": 3}}, {"headings_1": {"content": "Partially", "page": 29, "level": 3}}]], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bridges Pre oe", "metadata": {"headings": [{"headings_0": {"content": "Bridges Pre oe", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 3}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implemented A RL ALND  \na Ih alle  \n\\_\\_\\_\\| \n16  \nFeasibility Study and Detailed Engineering Design of 5 Selected National Roads Lot Partially \n\\| \n3 Lugazi-Buikwe-Kiyindi (28Km), Nkenda-Bugoye-Nyankalingijjo (10.3Km)", "metadata": {"headings": [{"headings_0": {"content": "Bridges Pre oe", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 3}}, [{"headings_0": {"content": "Bridges Pre oe", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 3}}], [{"headings_0": {"content": "Bridges Pre oe", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 3}}], [{"headings_0": {"content": "Bridges Pre oe", "page": 29, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 3}}]], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 29, "level": 3}}, {"headings_1": {"content": "Bridges Pre oe", "page": 29, "level": 3}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mubuku-Maliba-Nyakalingijo (15.3Km) \n17  \nFeasibility Study and Detailed Engineering Design of 5 Selected National Roads Lot  \nPartially \n4 Myanzi-Bukuya-Kiboga (65Km)  \nImplemented \n\\| \n18 equivalents constructed Partially \n20km on Atiak-Laropi road(66km) 7 \n; ee \\\\ . \non", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 29, "level": 3}}, {"headings_1": {"content": "Bridges Pre oe", "page": 29, "level": 3}}, [{"headings_0": {"content": "Implemented", "page": 29, "level": 3}}, {"headings_1": {"content": "Bridges Pre oe", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 29, "level": 3}}, {"headings_1": {"content": "Bridges Pre oe", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 29, "level": 3}}, {"headings_1": {"content": "Bridges Pre oe", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 29, "level": 3}}, {"headings_1": {"content": "Bridges Pre oe", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 29, "level": 3}}, {"headings_1": {"content": "Bridges Pre oe", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 29, "level": 3}}, {"headings_1": {"content": "Bridges Pre oe", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 29, "level": 3}}, {"headings_1": {"content": "Bridges Pre oe", "page": 29, "level": 3}}]], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 29, "level": 8}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 3}}], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u \n\u201c\\| \n125 500 Hectares of land for the infrastructure corridor acdulted on dade sites,  \nPartially \u2014 Bridges and weigh bridges, 0 un", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 29, "level": 8}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 3}}, [{"headings_0": {"content": "Implemented", "page": 29, "level": 8}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 29, "level": 8}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 3}}]], "page": 29, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 30, "level": 2}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "121 Hectares of land for the Infrastruchure carrier acquired on Package4 Lusalira 26", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 30, "level": 2}}, {"headings_1": {"content": "Implemented", "page": 29, "level": 8}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 2}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nkonge Ssembabule. Implemented \n", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 2}}, [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 2}}]], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "27. 139 Hectares of land for the infrastructure corridor acquired on na  \nPartially Karugutu - Ntoroko.", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 2}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 30, "level": 8}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "315 Hectares of land for the infrastructure corridor acquired on Rivenkanye Apac 28", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 30, "level": 8}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 8}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lira Acholibur (252.5 Km).", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 8}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "29 \n75 Hectares of land for the infrastructure corridor acquired on Butalangu Kapeeka", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}, [{"headings_0": {"content": "Implemented", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}]], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kituma.", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 30, "level": 2}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n30 37 Hectares of land for the infrastructure corridor acquired on Kira Kasangati", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 30, "level": 2}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}, [{"headings_0": {"content": "Implemented", "page": 30, "level": 2}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}]], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 2}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Matugga. \nImplemented \n31 14 Hectares of land for the infrastructure corridor acquired on Najanankumbi", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 2}}, [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 2}}], [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 2}}]], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Busabala Kazi. \n\\| Implemented ii \n32 36 Hectares of land for the infrastructure corridor acquired on Kabale Bunyonyi", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}, [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}]], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kabeho.", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33 \n46 Hectares of land for the infrastructure corridor acquired on Atiak (Laropi) Moyo  \nPartially Afoji. \nImplemented \n34 131 Hectares of land for the infrastructure corridor acquired on Koboko Yumbe", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}, [{"headings_0": {"content": "Implemented", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}]], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Moyo.", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "35 29 Hectares of land for the infrastructure corridor acquired on Yumbe- Ure.", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Hectares of for the infrastructure orrilar Kisoro -Rubuguri \\| Partially 36 90 land  \nacquired on  \nMuko Nteko. Implemented \nBY \n18 Hectares of land for the infrastructure corridor acquired on Kisoro-Mgahinga", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}, [{"headings_0": {"content": "Implemented", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}]], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kisoro Muhavura Implemented \n38 \\| Hectares of land for the infrastructure corridor  \n145 acquired on Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 3}}, [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 3}}]], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kitgum", "metadata": {"headings": [{"headings_0": {"content": "Kitgum", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Orom > Karenga.", "metadata": {"headings": [{"headings_0": {"content": "Kitgum", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 30, "level": 3}}, {"headings_1": {"content": "Kitgum", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "39 29 Hectares of land for the infrastructure corridor acquired on Jinja -Mbulamuti", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 30, "level": 3}}, {"headings_1": {"content": "Kitgum", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". Kamuli. \nImplemented \n40 17 Hectares of land for the infrastructure corridor acquired on Mityana-Misingi", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 3}}, [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 3}}], [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 3}}]], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kanoni.", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "41 27 Hectares of land for the infrastructure corridor acquired on Kapeka- Kituma", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 30, "level": 3}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 3}}], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kapeeka Butalango Implemented \n42 \n11 Hectares of land for the infrastructure corridor acquired on \nTororo-Busia. \\_ Partially \n49 \\| 100% Completion of Sigulu Ferry Permanent Landing sites  \nPartially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 3}}, [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 3}}], [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 3}}], [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 3}}], [{"headings_0": {"content": "Partially", "page": 30, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 30, "level": 3}}]], "page": 30, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 31, "level": 8}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], "page": 31, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "50 Consultancy services for Economic & Social Impact Evaluation of the Road  \nPartially Development Programme Implemented \n51  \nFeasibility Study and Detailed Engineering Design of 5 Selected National Roads Lot Partially  \n5 Fortportal-Kijura-Kyarusozi-Katooke (83.8)  \nImplemented \nAppendix IIT: Delivery of Services from implemented activities  \nN Activity Total Summary of findings Pictorial evidence from o inspected expenditur Inspections  \ne  \nUGX BN  \n1 Construction \n11.287 The project commenced on 15%  \nof u a se Kitara -  \nJune 2018 and expected to end on  \nGerenge Road \n14t December, 2019 at an  \nestimated cost of a UGX.21,153,947,090. The project  \ncommenced on 15\" June 2018  \nand was expected to end on 14th  \n\u2018 December, 2019 at an estimated =  \ncost of UGX.21,153,947,090. \nDumped gravel for walkway \\|  \nconstruction  \nHowever, inspections carried out  \non 29% November, 2023 revealed  \nthat the walkway was incomplete  \nwhile at chainage 0+400, the  \npriming works have to be redone  \nbefore applying asphalt \nI further noted that the initial budget had been exceeded since the current cumulative payments were UGX.29.808Bn compared to the initial budget of UGX.21.154Bn leading to an excess of UGX.8.654Bn and the project is still on-going.  \nak 2 Design and 10.432 Slow project implementation. Build of the  \nUpgrading of Delayed compensation of PAPs. Kira - Matugga  \nroad and Un justified change of the project", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 31, "level": 8}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}, [{"headings_0": {"content": "Implemented", "page": 31, "level": 8}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 31, "level": 8}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 31, "level": 8}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 31, "level": 8}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 31, "level": 8}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 31, "level": 8}}, {"headings_1": {"content": "Partially", "page": 30, "level": 3}}]], "page": 31, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Improvement", "metadata": {"headings": [{"headings_0": {"content": "Improvement", "page": 31, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 31, "level": 8}}], "page": 31, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "scope. of 5 No. \nns :", "metadata": {"headings": [{"headings_0": {"content": "Improvement", "page": 31, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 31, "level": 8}}, [{"headings_0": {"content": "Improvement", "page": 31, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 31, "level": 8}}]], "page": 31, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ER", "metadata": {"headings": [{"headings_0": {"content": "ER", "page": 31, "level": 1}}, {"headings_1": {"content": "Improvement", "page": 31, "level": 3}}], "page": 31, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NEE", "metadata": {"headings": [{"headings_0": {"content": "NEE", "page": 31, "level": 3}}, {"headings_1": {"content": "ER", "page": 31, "level": 1}}], "page": 31, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LERNEN,", "metadata": {"headings": [{"headings_0": {"content": "LERNEN,", "page": 31, "level": 2}}, {"headings_1": {"content": "NEE", "page": 31, "level": 3}}], "page": 31, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \\}\u2014 \nSe N \\\\ \n\\| Construction \\| 57.92 by compertested PAPS to of Kampala Failure vacate  \nJinja Express \nright of way. way Hea \nAppendix IV: Status of Compensation Road/Project Name \nTotal valuation amount per \n\\| Affected land Total Claimants  \nproject (UGX) (Acres) \n", "metadata": {"headings": [{"headings_0": {"content": "LERNEN,", "page": 31, "level": 2}}, {"headings_1": {"content": "NEE", "page": 31, "level": 3}}, [{"headings_0": {"content": "LERNEN,", "page": 31, "level": 2}}, {"headings_1": {"content": "NEE", "page": 31, "level": 3}}], [{"headings_0": {"content": "LERNEN,", "page": 31, "level": 2}}, {"headings_1": {"content": "NEE", "page": 31, "level": 3}}], [{"headings_0": {"content": "LERNEN,", "page": 31, "level": 2}}, {"headings_1": {"content": "NEE", "page": 31, "level": 3}}], [{"headings_0": {"content": "LERNEN,", "page": 31, "level": 2}}, {"headings_1": {"content": "NEE", "page": 31, "level": 3}}], [{"headings_0": {"content": "LERNEN,", "page": 31, "level": 2}}, {"headings_1": {"content": "NEE", "page": 31, "level": 3}}], [{"headings_0": {"content": "LERNEN,", "page": 31, "level": 2}}, {"headings_1": {"content": "NEE", "page": 31, "level": 3}}], [{"headings_0": {"content": "LERNEN,", "page": 31, "level": 2}}, {"headings_1": {"content": "NEE", "page": 31, "level": 3}}]], "page": 31, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Musita-Lumino / Busia-Majanji Road Project (104km)  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "LERNEN,", "page": 31, "level": 2}}, {"headings_1": {"content": "NEE", "page": 31, "level": 3}}], "page": 32, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "Total Amount/ Number (Approved) 52,405,444,618 7,132 742.37 \\| Total Amount/ Paps/ Land Paid ll 44,475,474,090 6,381 600.22 Pending Amount/ Number \\| 7,929,970,528 1,351 142.15 \\|", "metadata": {"headings": [{"headings_0": {"content": "LERNEN,", "page": 31, "level": 2}}, {"headings_1": {"content": "NEE", "page": 31, "level": 3}}], "page": 32, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kira Kasangati Matuga (15.6km)  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "LERNEN,", "page": 31, "level": 2}}, {"headings_1": {"content": "NEE", "page": 31, "level": 3}}], "page": 32, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "237,673,838,528 | 2,642 4 135.33 4", "metadata": {"headings": [{"headings_0": {"content": "237,673,838,528 | 2,642 4 135.33 4", "page": 32, "level": 2}}, {"headings_1": {"content": "LERNEN,", "page": 31, "level": 2}}], "page": 32, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total Amount/ Number (Approved)  \nTotal Amount/ Paps/ Land Paid 113,446,342,400 1113 71.31 Pending Amount/ Number u 124,227,496,128 1,529 64.02", "metadata": {"headings": [{"headings_0": {"content": "237,673,838,528 | 2,642 4 135.33 4", "page": 32, "level": 2}}, {"headings_1": {"content": "LERNEN,", "page": 31, "level": 2}}], "page": 32, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Najjanankumbi Busabala (11km) -  \n\\|  \n165,797 ,505,768 2,363 I 140.49 Total Amount/ Number (Approved)  \nTotal Amount/ Paps/ Land Paid", "metadata": {"headings": [{"headings_0": {"content": "237,673,838,528 | 2,642 4 135.33 4", "page": 32, "level": 2}}, {"headings_1": {"content": "LERNEN,", "page": 31, "level": 2}}], "page": 32, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "111,122,006,564 1,376 77.92 \\| 54,675,499,204 987 I 62.57 Pending Amount/ Number", "metadata": {"headings": [{"headings_0": {"content": "237,673,838,528 | 2,642 4 135.33 4", "page": 32, "level": 2}}, {"headings_1": {"content": "LERNEN,", "page": 31, "level": 2}}], "page": 32, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Kawuku Bwerenga (Km)  \nHi", "metadata": {"headings": [{"headings_0": {"content": "237,673,838,528 | 2,642 4 135.33 4", "page": 32, "level": 2}}, {"headings_1": {"content": "LERNEN,", "page": 31, "level": 2}}], "page": 32, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\|  \nTotal Amount/ Number (Approved) \ni 29,898,719,863 584 20.94 N \n\\| Total Amount/ Paps/ Land Paid im \n9,534,026,723 \\| 106 BT el \nPending Amount/ Number \n20,364,693,140 478 14.43", "metadata": {"headings": [{"headings_0": {"content": "237,673,838,528 | 2,642 4 135.33 4", "page": 32, "level": 2}}, {"headings_1": {"content": "LERNEN,", "page": 31, "level": 2}}, [{"headings_0": {"content": "237,673,838,528 | 2,642 4 135.33 4", "page": 32, "level": 2}}, {"headings_1": {"content": "LERNEN,", "page": 31, "level": 2}}], [{"headings_0": {"content": "237,673,838,528 | 2,642 4 135.33 4", "page": 32, "level": 2}}, {"headings_1": {"content": "LERNEN,", "page": 31, "level": 2}}], [{"headings_0": {"content": "237,673,838,528 | 2,642 4 135.33 4", "page": 32, "level": 2}}, {"headings_1": {"content": "LERNEN,", "page": 31, "level": 2}}], [{"headings_0": {"content": "237,673,838,528 | 2,642 4 135.33 4", "page": 32, "level": 2}}, {"headings_1": {"content": "LERNEN,", "page": 31, "level": 2}}], [{"headings_0": {"content": "237,673,838,528 | 2,642 4 135.33 4", "page": 32, "level": 2}}, {"headings_1": {"content": "LERNEN,", "page": 31, "level": 2}}]], "page": 32, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. \\_Acholibur-Musingo (86.4km)  \na El", "metadata": {"headings": [{"headings_0": {"content": "237,673,838,528 | 2,642 4 135.33 4", "page": 32, "level": 2}}, {"headings_1": {"content": "LERNEN,", "page": 31, "level": 2}}], "page": 32, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "Total Amount/ Number (Approved) - \nKae 30,675,126,427 2,619 700.00", "metadata": {"headings": [{"headings_0": {"content": "237,673,838,528 | 2,642 4 135.33 4", "page": 32, "level": 2}}, {"headings_1": {"content": "LERNEN,", "page": 31, "level": 2}}, [{"headings_0": {"content": "237,673,838,528 | 2,642 4 135.33 4", "page": 32, "level": 2}}, {"headings_1": {"content": "LERNEN,", "page": 31, "level": 2}}]], "page": 32, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "23,626,017,949 2,080", "metadata": {"headings": [{"headings_0": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}, {"headings_1": {"content": "237,673,838,528 | 2,642 4 135.33 4", "page": 32, "level": 2}}], "page": 32, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "619.79 Total Amount/ Paps/ Land Paid  \nPending Amount/ Number \\| 7,049,108,478 539 \\| 80.21", "metadata": {"headings": [{"headings_0": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}, {"headings_1": {"content": "237,673,838,528 | 2,642 4 135.33 4", "page": 32, "level": 2}}], "page": 32, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kamuli Town Roads (9km); Wakitaka-Bugembe Road (3km) N 976,639,934 179", "metadata": {"headings": [{"headings_0": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}, {"headings_1": {"content": "237,673,838,528 | 2,642 4 135.33 4", "page": 32, "level": 2}}], "page": 32, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "[10.35 HE", "metadata": {"headings": [{"headings_0": {"content": "[10.35 HE", "page": 32, "level": 3}}, {"headings_1": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}], "page": 32, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total Amount/ \nNumber (Approved) - Total Amount/ Paps/ Land Paid \n893,162,313 175 10.11 \nPending Amount/ Number \n83,477,621 4 0.24 \\\\", "metadata": {"headings": [{"headings_0": {"content": "[10.35 HE", "page": 32, "level": 3}}, {"headings_1": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}, [{"headings_0": {"content": "[10.35 HE", "page": 32, "level": 3}}, {"headings_1": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}], [{"headings_0": {"content": "[10.35 HE", "page": 32, "level": 3}}, {"headings_1": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}], [{"headings_0": {"content": "[10.35 HE", "page": 32, "level": 3}}, {"headings_1": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}], [{"headings_0": {"content": "[10.35 HE", "page": 32, "level": 3}}, {"headings_1": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}]], "page": 32, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Kamuli Town Roads; Namulesa-Butiki", "metadata": {"headings": [{"headings_0": {"content": "[10.35 HE", "page": 32, "level": 3}}, {"headings_1": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}], "page": 32, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n. Road (3km)  \nAl Total Amount/ Number (Approved) 1,101,661,571 243 \\| 8.62 Total Amount/ Paps/ Land Paid \n11062,272,648 238 18:05 ; \nPending Amount/ Number \n39,388,923 5 0.07 .  \n\\| 8... Mubende-Kakumiro-Kagadi Road (107km)  \ni  \nN \nTotal Amount/ Number (Approved) 169,563,207,751 4,216 692.19 Total Amount/ Paps/ Land Paid \n99,544,776,057 2,207 464.80 Pending Amount/ Number \n70,018,431,694 2,009 227.39", "metadata": {"headings": [{"headings_0": {"content": "[10.35 HE", "page": 32, "level": 3}}, {"headings_1": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}, [{"headings_0": {"content": "[10.35 HE", "page": 32, "level": 3}}, {"headings_1": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}], [{"headings_0": {"content": "[10.35 HE", "page": 32, "level": 3}}, {"headings_1": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}], [{"headings_0": {"content": "[10.35 HE", "page": 32, "level": 3}}, {"headings_1": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}], [{"headings_0": {"content": "[10.35 HE", "page": 32, "level": 3}}, {"headings_1": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}], [{"headings_0": {"content": "[10.35 HE", "page": 32, "level": 3}}, {"headings_1": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}], [{"headings_0": {"content": "[10.35 HE", "page": 32, "level": 3}}, {"headings_1": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}], [{"headings_0": {"content": "[10.35 HE", "page": 32, "level": 3}}, {"headings_1": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}]], "page": 32, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13. Tirinyi-Pallisa-Kumi-Kamonkoli m (115km)  \nTotal Amount/ Number (Approved) 73,129,586,140 6,174 1,143.55 i Total Amount/ Paps/ Land Paid", "metadata": {"headings": [{"headings_0": {"content": "[10.35 HE", "page": 32, "level": 3}}, {"headings_1": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "65,478,148,982 5,681 1,098.80 Ez Pending Amount/ Number \n7,651,437,158 [ 493 44.75 [", "metadata": {"headings": [{"headings_0": {"content": "[10.35 HE", "page": 32, "level": 3}}, {"headings_1": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}, [{"headings_0": {"content": "[10.35 HE", "page": 32, "level": 3}}, {"headings_1": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}]], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Kampala Jinja Express Way/ Kampala Southern Bypass  \n\u2018Total Amount/ Number (Approved) 582,269,437,610 5,711 995.08 2,519, 168 \\| 4,070 872.24 [Ee Total Amount/ Paps/ Land Paid", "metadata": {"headings": [{"headings_0": {"content": "[10.35 HE", "page": 32, "level": 3}}, {"headings_1": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "[10.35 HE", "page": 32, "level": 3}}, {"headings_1": {"content": "23,626,017,949 2,080", "page": 32, "level": 2}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "438,532,951", "metadata": {"headings": [{"headings_0": {"content": "438,532,951", "page": 33, "level": 8}}, {"headings_1": {"content": "[10.35 HE", "page": 32, "level": 3}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "143,736, 442 1,641 122.84", "metadata": {"headings": [{"headings_0": {"content": "438,532,951", "page": 33, "level": 8}}, {"headings_1": {"content": "[10.35 HE", "page": 32, "level": 3}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "918,", "metadata": {"headings": [{"headings_0": {"content": "918,", "page": 33, "level": 4}}, {"headings_1": {"content": "438,532,951", "page": 33, "level": 8}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pending Amount/ Number", "metadata": {"headings": [{"headings_0": {"content": "918,", "page": 33, "level": 4}}, {"headings_1": {"content": "438,532,951", "page": 33, "level": 8}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15. Puranga-Acholibur (60km)", "metadata": {"headings": [{"headings_0": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}, {"headings_1": {"content": "918,", "page": 33, "level": 4}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total Amount/ Number (Approved) 4,766,774,457 324 138.16", "metadata": {"headings": [{"headings_0": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}, {"headings_1": {"content": "918,", "page": 33, "level": 4}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,500,436,942 281 [0207", "metadata": {"headings": [{"headings_0": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}, {"headings_1": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total Amount/ Paps/ Land Paid Pending Amount/ Number \n266,337,515 43 17.69", "metadata": {"headings": [{"headings_0": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}, {"headings_1": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}, [{"headings_0": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}, {"headings_1": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}]], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16. Atiak-Laropi (66.4km) 3 Total Amount/ Number (Approved)", "metadata": {"headings": [{"headings_0": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}, {"headings_1": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "17,980,987,404 1,342 \\| 656.03 las Total Amount/ Paps/ Land Paid \n14,987,363,561 1,235 564.48 : Pending Amount/ Number \n2,993 ,623,843 107 91.55", "metadata": {"headings": [{"headings_0": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}, {"headings_1": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}, [{"headings_0": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}, {"headings_1": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}], [{"headings_0": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}, {"headings_1": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}]], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "17. Kitala-Gerenge Road (9km):  \n\\|\" Total Amount/ Number (Approved) 31,138,576,217 1,132 92.48 22,470, ),292, 398 [ 505 38.15 be Total 8, ae 54:33", "metadata": {"headings": [{"headings_0": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}, {"headings_1": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "Amount/ Paps/ Land Paid : Pending Amount/ Number \n8,668, 283, 819 627", "metadata": {"headings": [{"headings_0": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}, {"headings_1": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}, [{"headings_0": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}, {"headings_1": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}]], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18. Apac- Lira- Puranga  \nTotal Amount/ Number (Approved) 51,127,166,010 3,905 561.68 \\|  \nTotal Amount/ Paps/ Land Paid", "metadata": {"headings": [{"headings_0": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}, {"headings_1": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "42,991,430,227 3,214 478.94 Pending Amount/ Number 8,135,735,783 691 82.74", "metadata": {"headings": [{"headings_0": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}, {"headings_1": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "19. Olwiyo-Gulu (70km)  \nTotal Amount/ Number (Approved) 13,237,033,381 1,418 623.42 Total Amount/ Paps/ Land Paid", "metadata": {"headings": [{"headings_0": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}, {"headings_1": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "11,101,004,802 1,291 538.54 Pending Amount/ Number \n2,136,028,579 \\| 127 84.88", "metadata": {"headings": [{"headings_0": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}, {"headings_1": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}, [{"headings_0": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}, {"headings_1": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}]], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20. Mukono-Katosi-Nyenga(74km) [+ Total Amount/ Number (Approved)", "metadata": {"headings": [{"headings_0": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}, {"headings_1": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "74,037,494,473 \\| 7,296 743.76 \\| \n: Total Amount/ Paps/ Land Paid \n63,295,684, 741 5,981 595.01 10,741 \u201a809, 732 \\| 1,715 148.75 Pending Amount/ Number", "metadata": {"headings": [{"headings_0": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}, {"headings_1": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}, [{"headings_0": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}, {"headings_1": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}], [{"headings_0": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}, {"headings_1": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}]], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "21. Gulu- Acholibur (73km)  \na", "metadata": {"headings": [{"headings_0": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}, {"headings_1": {"content": "15. Puranga-Acholibur (60km)", "page": 33, "level": 5}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "13,893,025,872", "metadata": {"headings": [{"headings_0": {"content": "13,893,025,872", "page": 33, "level": 8}}, {"headings_1": {"content": "4,500,436,942 281 [0207", "page": 33, "level": 4}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| UNE: I", "metadata": {"headings": [{"headings_0": {"content": "| UNE: I", "page": 33, "level": 3}}, {"headings_1": {"content": "13,893,025,872", "page": 33, "level": 8}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i  \nTotal Amount/ Number (Approved) \nBSH 1,550 763.70 \\| \nTotal Amount/ Paps/ Land Paid \n10,111,913,837 1,395 638.44 Pending Amount/ Number \n3,781,112,035 155 125.26", "metadata": {"headings": [{"headings_0": {"content": "| UNE: I", "page": 33, "level": 3}}, {"headings_1": {"content": "13,893,025,872", "page": 33, "level": 8}}, [{"headings_0": {"content": "| UNE: I", "page": 33, "level": 3}}, {"headings_1": {"content": "13,893,025,872", "page": 33, "level": 8}}], [{"headings_0": {"content": "| UNE: I", "page": 33, "level": 3}}, {"headings_1": {"content": "13,893,025,872", "page": 33, "level": 8}}], [{"headings_0": {"content": "| UNE: I", "page": 33, "level": 3}}, {"headings_1": {"content": "13,893,025,872", "page": 33, "level": 8}}], [{"headings_0": {"content": "| UNE: I", "page": 33, "level": 3}}, {"headings_1": {"content": "13,893,025,872", "page": 33, "level": 8}}]], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "22. Bulima-Kabwoya (66km) - Orignal Report To Supp No.4  \n\\| Total Amount/ Number (Approved) 17,214,616,919 3,260 355.49 -", "metadata": {"headings": [{"headings_0": {"content": "| UNE: I", "page": 33, "level": 3}}, {"headings_1": {"content": "13,893,025,872", "page": 33, "level": 8}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "13,852,004,257", "metadata": {"headings": [{"headings_0": {"content": "13,852,004,257", "page": 33, "level": 4}}, {"headings_1": {"content": "| UNE: I", "page": 33, "level": 3}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n: Total Amount/ Paps/ Land Paid \n2,724 346.09 Pending Amount/ Number 3,362,612,662 536 9.40", "metadata": {"headings": [{"headings_0": {"content": "13,852,004,257", "page": 33, "level": 4}}, {"headings_1": {"content": "| UNE: I", "page": 33, "level": 3}}, [{"headings_0": {"content": "13,852,004,257", "page": 33, "level": 4}}, {"headings_1": {"content": "| UNE: I", "page": 33, "level": 3}}], [{"headings_0": {"content": "13,852,004,257", "page": 33, "level": 4}}, {"headings_1": {"content": "| UNE: I", "page": 33, "level": 3}}]], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "23. Kapchorwa-Suam Road (73km +12km High Altitude Center)", "metadata": {"headings": [{"headings_0": {"content": "13,852,004,257", "page": 33, "level": 4}}, {"headings_1": {"content": "| UNE: I", "page": 33, "level": 3}}], "page": 33, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "Total Amount/ Paps/ Land Paid 139,404 514/467) 3,825 459.49 Pending Amount/ Number 3,363,103,818 384 78.31", "metadata": {"headings": [{"headings_0": {"content": "13,852,004,257", "page": 33, "level": 4}}, {"headings_1": {"content": "| UNE: I", "page": 33, "level": 3}}], "page": 34, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iii", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}], "page": 34, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}], "page": 34, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "28. Kampala Northern By-Pass (21Km)  \nTotal Amount/ Number (Approved) 87,015,322,510 1,590 56.72 Total Amount/ Paps/ Land Paid ul 83,863,652,923 1,359 50.84 \\|.", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}], "page": 34, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "Pending Amount/ Number 3,151,669,587 231 5.88", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}], "page": 34, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "29. Kashenyi Mitooma Access Road (11.5 Km) a", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}], "page": 34, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nTotal Amount/ Number (Approved) 14,194,332,662 828 64.88 Total Amount/ Paps/ Land Paid \n12,759,504 ,223 784 74.24 Pending Amount/ Number 1,434,828,439 44 9.36", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}, [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}], [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}]], "page": 34, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "30. Kigumba-Bulima Road (69km)  \nal  \nTotal Amount/ Number (Approved) 23,960,327,971 2,905 395.86 Total Amount/ Paps/ Land Paid", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}], "page": 34, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "20,467,742,054 1825550. 356.61 \\| Pending Amount/ Number 3,492,585,917 355 39.25 Bu 31. Soroti-Katakwi-Akisim(100km)  \nTotal Amount/ Number (Approved) \\| 34,320,439,554 2,747 918.13 Total Amount/ Paps/ Land Paid \n31,937 ,924,658 \u201a2,664 812.01 Pending Amount/ Number 2,382,514,896 83 106.12", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}, [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}]], "page": 34, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "32. Akisim-Moroto(50km) EHI  \nRE", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}], "page": 34, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\_  \nTotal Amount/ Number (Approved) 4,481,264,922 1,251 511.58 Total Amount/ Paps/ Land Paid \n3,685,994,907 1,091 406.57 Pending Amount/ Number \n795,270,015 160 \\| 105.00", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}, [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}], [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}]], "page": 34, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "33. Rwenkunye-Apac(90.0km)  \nTotal Amount/ Number (Approved) 7,672,690,488 1,143 596.14 Total Amount/ Paps/ Land Paid", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}], "page": 34, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "6,868,450,156 1,040 389.02 Pending Amount/ Number \n804,240,332 103 207.12 \\|", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}, [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}]], "page": 34, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "34. Mbale-Bumbobi-Bubulo-Lwakhakha(44.5km)  \nTotal Amount/ Number (Approved) 35,360,760,466 4,420 297.70 -  \n\\|  \nTotal Amount/ Paps/ Land Paid 34,571,223,820 4,236 290.30 iid  \nPending Amount/ Number", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}], "page": 34, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "789,536,646 184 7.40 \u201e35. \\_Moroto Lokitanyala (42km)  \nKi  \ni \nau  \nTotal Amount/ Number (Approved) 15,073,409,378 1,626 435.66 \\|  \n-  \nTotal Amount/ Paps/ Land Paid 6,326,575,980 828 209.28 \\|  \nPending Amount/ Number 8,746,833 ,398 798 226.38 \\_", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}, [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}]], "page": 34, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "36. Hoima-Butiaba-Wanseko Road (111km)  \n\\_  \nN  \nTotal Amount/ Number (Approved) 42,335,120,082 3,984 903.67 \\|  \nhee  \nTotal Amount/ Paps/ Land Paid", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}], "page": 34, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "34,392,327,043 3,666 587.17 . \nPending Amount/ Number 7,942,793,039 318 316.50 \\|", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}, [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}]], "page": 34, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "37. Park Junction Buliisa (16km)  \nTotal Amount/ Number (Approved) 2,043 ,447,321 845 81.56 Total Amount/ Paps/ Land Paid 2 737Z,083) 714 791 72.26 a  \nPending Amount/ Number", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}], "page": 34, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "166,363,607 54 9.30 Wanseko - Bugungu 21km  \n.  \nTotal Amount/ Number (Approved) 6,967,373,627 1,577 221.83 \n8,812,901,192 \\| 346 \\| 263.80 Pending Amount/ Number Kabaale-Kiziranfumbi (25.7km)  \nTotal Amount/ Number (Approved) 24,140,695,911 1,364 283.90", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}, [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}]], "page": 34, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "41. 1,372 284.26 \\|", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}], "page": 35, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n- \nTotal Amount/ Paps/ Land Paid 36,927,150 8 0.37", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}, [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}], [{"headings_0": {"content": "iii", "page": 34, "level": 3}}, {"headings_1": {"content": "13,852,004,257", "page": 33, "level": 4}}]], "page": 35, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "24,103,768,761", "metadata": {"headings": [{"headings_0": {"content": "24,103,768,761", "page": 35, "level": 3}}, {"headings_1": {"content": "iii", "page": 34, "level": 3}}], "page": 35, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pending Amount/ Number Hohwa-Nyairongo-Kyarushesha (25km)  \n(Approved) I \\| \n", "metadata": {"headings": [{"headings_0": {"content": "24,103,768,761", "page": 35, "level": 3}}, {"headings_1": {"content": "iii", "page": 34, "level": 3}}, [{"headings_0": {"content": "24,103,768,761", "page": 35, "level": 3}}, {"headings_1": {"content": "iii", "page": 34, "level": 3}}]], "page": 35, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "42. \\_17,094,962,628 1,328 384.49 Total Amount/ Number  \n16,984,924,583 1,316 383.78 Total Amount/ Paps/ Land Paid 110,038,045 12 0.71 \\| Pending Amount/ Number\n43. Buhimba-Nalweyo-Bulamagi-Igayaza-Kakumiro 88,324,445,880 \\| 5,370 951.64", "metadata": {"headings": [{"headings_0": {"content": "24,103,768,761", "page": 35, "level": 3}}, {"headings_1": {"content": "iii", "page": 34, "level": 3}}], "page": 35, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "(93km)", "metadata": {"headings": [{"headings_0": {"content": "(93km)", "page": 35, "level": 2}}, {"headings_1": {"content": "24,103,768,761", "page": 35, "level": 3}}], "page": 35, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Total Amount/ Number \\| 75,612,586,934 5,014 867.26 \n(Approved) \\| \nTotal Amount/ Paps/ Land Paid  \n12,711,858,946 356 I 84.38 Pending Amount/ Number \n\\|", "metadata": {"headings": [{"headings_0": {"content": "(93km)", "page": 35, "level": 2}}, {"headings_1": {"content": "24,103,768,761", "page": 35, "level": 3}}, [{"headings_0": {"content": "(93km)", "page": 35, "level": 2}}, {"headings_1": {"content": "24,103,768,761", "page": 35, "level": 3}}], [{"headings_0": {"content": "(93km)", "page": 35, "level": 2}}, {"headings_1": {"content": "24,103,768,761", "page": 35, "level": 3}}], [{"headings_0": {"content": "(93km)", "page": 35, "level": 2}}, {"headings_1": {"content": "24,103,768,761", "page": 35, "level": 3}}]], "page": 35, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "44. Lusalira-Kasambya-Nkonge-Sembabule (97km) 977.20 [- Amount/ Number (Approved) 41,586,319,480 4,616 497.96 Total 28,746,953,053 3,172 Total 12,839,366,427 1,444", "metadata": {"headings": [{"headings_0": {"content": "(93km)", "page": 35, "level": 2}}, {"headings_1": {"content": "24,103,768,761", "page": 35, "level": 3}}], "page": 35, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nAmount/ Paps/ Land Paid  \n\\| 479.24 \nPending Amount/ Number Muyembe-Nakapiripirit-Moroto (185km)", "metadata": {"headings": [{"headings_0": {"content": "(93km)", "page": 35, "level": 2}}, {"headings_1": {"content": "24,103,768,761", "page": 35, "level": 3}}, [{"headings_0": {"content": "(93km)", "page": 35, "level": 2}}, {"headings_1": {"content": "24,103,768,761", "page": 35, "level": 3}}], [{"headings_0": {"content": "(93km)", "page": 35, "level": 2}}, {"headings_1": {"content": "24,103,768,761", "page": 35, "level": 3}}]], "page": 35, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "45. 5.071,971,111 2,445 I 808.15 Total Amount/ Number (Approved) 4,430,951,851 2,294 703.71 Total Amount/ Paps/ Land Paid  \n641,019,260 151 \\| 104.44 Pending Amount/ Number  \nBridges, Weigh Bridges, Unra Stations,  \nLanding Sites I TL \\| 46. Bridges \\| \\| Cido Bridge : 212 .", "metadata": {"headings": [{"headings_0": {"content": "(93km)", "page": 35, "level": 2}}, {"headings_1": {"content": "24,103,768,761", "page": 35, "level": 3}}], "page": 35, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "L Total Amount/ Number (Approved) \\| 23,285,862 9 2.12 \n9", "metadata": {"headings": [{"headings_0": {"content": "(93km)", "page": 35, "level": 2}}, {"headings_1": {"content": "24,103,768,761", "page": 35, "level": 3}}, [{"headings_0": {"content": "(93km)", "page": 35, "level": 2}}, {"headings_1": {"content": "24,103,768,761", "page": 35, "level": 3}}]], "page": 35, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 23,285,862 \\| Total Amount/ Paps/ Land Paid  \n=", "metadata": {"headings": [{"headings_0": {"content": "(93km)", "page": 35, "level": 2}}, {"headings_1": {"content": "24,103,768,761", "page": 35, "level": 3}}], "page": 35, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n\\|  \n= = \nPending Amount/ Number  \nNyalit Ei 1.22 \nBridge  \n\\_. 288,056,012 32  \nTotal Amount/ Number (Approved) 288,056,012 32 1.22 Total Amount/ Paps/ Land Paid", "metadata": {"headings": [{"headings_0": {"content": "(93km)", "page": 35, "level": 2}}, {"headings_1": {"content": "24,103,768,761", "page": 35, "level": 3}}, [{"headings_0": {"content": "(93km)", "page": 35, "level": 2}}, {"headings_1": {"content": "24,103,768,761", "page": 35, "level": 3}}], [{"headings_0": {"content": "(93km)", "page": 35, "level": 2}}, {"headings_1": {"content": "24,103,768,761", "page": 35, "level": 3}}], [{"headings_0": {"content": "(93km)", "page": 35, "level": 2}}, {"headings_1": {"content": "24,103,768,761", "page": 35, "level": 3}}]], "page": 35, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iT 7", "metadata": {"headings": [{"headings_0": {"content": "iT 7", "page": 35, "level": 3}}, {"headings_1": {"content": "(93km)", "page": 35, "level": 2}}], "page": 35, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "lies  \n= 5 \n: Pending Amount/ Number  \n\\_  \nAswa Bridge ia  \n. 13 5.92", "metadata": {"headings": [{"headings_0": {"content": "iT 7", "page": 35, "level": 3}}, {"headings_1": {"content": "(93km)", "page": 35, "level": 2}}, [{"headings_0": {"content": "iT 7", "page": 35, "level": 3}}, {"headings_1": {"content": "(93km)", "page": 35, "level": 2}}]], "page": 35, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "97,294,098", "metadata": {"headings": [{"headings_0": {"content": "97,294,098", "page": 35, "level": 2}}, {"headings_1": {"content": "iT 7", "page": 35, "level": 3}}], "page": 35, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "he  \nTotal Amount/ Number (Approved) \\_ 97,294,098 13 5.92 \\| Total Amount/ Paps/ Land Paid  \n=  \n=  \n2 \nPending Amount/ Number  \n\\|.", "metadata": {"headings": [{"headings_0": {"content": "97,294,098", "page": 35, "level": 2}}, {"headings_1": {"content": "iT 7", "page": 35, "level": 3}}, [{"headings_0": {"content": "97,294,098", "page": 35, "level": 2}}, {"headings_1": {"content": "iT 7", "page": 35, "level": 3}}]], "page": 35, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nyamugasani", "metadata": {"headings": [{"headings_0": {"content": "Nyamugasani", "page": 35, "level": 8}}, {"headings_1": {"content": "97,294,098", "page": 35, "level": 2}}], "page": 35, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total Amount/ Number (Approved) 129,785,500 \\| 6.34 \n. 15 6.34 \n\\_ 129,785,500 15  \nTotal Amount/ Paps/ Land Paid \\|  \n= \\| -  \n5 \nPending Amount/ Number  \nMaliba \n\\| \"Total Amount/ Number (Approved) 4,366,700 \\| \n. 2 0.22", "metadata": {"headings": [{"headings_0": {"content": "Nyamugasani", "page": 35, "level": 8}}, {"headings_1": {"content": "97,294,098", "page": 35, "level": 2}}, [{"headings_0": {"content": "Nyamugasani", "page": 35, "level": 8}}, {"headings_1": {"content": "97,294,098", "page": 35, "level": 2}}], [{"headings_0": {"content": "Nyamugasani", "page": 35, "level": 8}}, {"headings_1": {"content": "97,294,098", "page": 35, "level": 2}}], [{"headings_0": {"content": "Nyamugasani", "page": 35, "level": 8}}, {"headings_1": {"content": "97,294,098", "page": 35, "level": 2}}], [{"headings_0": {"content": "Nyamugasani", "page": 35, "level": 8}}, {"headings_1": 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Pleq (Peroiddy) \\| - ; Pled Pied P!ed (penoiddy) (Panoiddy) (penouddy) \\*", "metadata": {"headings": [{"headings_0": {"content": "Jaquinyy /sdeg \u201csqwnN /sdeg \u201aSqwnn aquuny Joqunn Jaquiny pue7 Joqunn Pue7 Joqunn Pue7 \u201coqunn Pue7 JaquunN Pue7 Joqunn puey \u201coquinn Pue] JequNN", "page": 36, "level": 1}}, {"headings_1": {"content": "ET", "page": 36, "level": 2}}, [{"headings_0": {"content": "Jaquinyy /sdeg \u201csqwnN /sdeg \u201aSqwnn aquuny Joqunn Jaquiny pue7 Joqunn Pue7 Joqunn Pue7 \u201coqunn Pue7 JaquunN Pue7 Joqunn puey \u201coquinn Pue] JequNN", "page": 36, "level": 1}}, {"headings_1": {"content": "ET", "page": 36, "level": 2}}], [{"headings_0": {"content": "Jaquinyy /sdeg \u201csqwnN /sdeg \u201aSqwnn aquuny Joqunn Jaquiny pue7 Joqunn Pue7 Joqunn Pue7 \u201coqunn Pue7 JaquunN Pue7 Joqunn puey \u201coquinn Pue] JequNN", "page": 36, "level": 1}}, {"headings_1": {"content": "ET", "page": 36, "level": 2}}]], "page": 36, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_ un P!ed Fa pled pled Pied i (panoiddy) (Panoiddy)", "metadata": {"headings": [{"headings_0": {"content": "_ un P!ed Fa pled pled Pied i (panoiddy) (Panoiddy)", "page": 36, "level": 4}}, {"headings_1": {"content": "Jaquinyy /sdeg \u201csqwnN /sdeg \u201aSqwnn aquuny Joqunn Jaquiny pue7 Joqunn Pue7 Joqunn Pue7 \u201coqunn Pue7 JaquunN Pue7 Joqunn puey \u201coquinn Pue] JequNN", "page": 36, "level": 1}}], "page": 36, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pled Pied P!ed =", "metadata": {"headings": [{"headings_0": {"content": "_ un P!ed Fa pled pled Pied i (panoiddy) (Panoiddy)", "page": 36, "level": 4}}, {"headings_1": {"content": "Jaquinyy /sdeg \u201csqwnN /sdeg \u201aSqwnn aquuny Joqunn Jaquiny pue7 Joqunn Pue7 Joqunn Pue7 \u201coqunn Pue7 JaquunN Pue7 Joqunn puey \u201coquinn Pue] JequNN", "page": 36, "level": 1}}], "page": 36, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Aunowy Aunouy Aunowy /sdeg Aunowy /sdeg Aunowy /sdeg Jaquiny /sdeg saquiny /sdeg Jaquinyy /sdeg \u201cequnN /sdeg sequiny 49quINN Pue7 sequin\u2019 saquinyy Pue7 49qUINN Pue7 Jequiny Le Pue7 Joquunn", "metadata": {"headings": [{"headings_0": {"content": "Aunowy Aunouy Aunowy /sdeg Aunowy /sdeg Aunowy /sdeg Jaquiny /sdeg saquiny /sdeg Jaquinyy /sdeg \u201cequnN /sdeg sequiny 49quINN Pue7 sequin\u2019 saquinyy Pue7 49qUINN Pue7 Jequiny Le Pue7 Joquunn", "page": 36, "level": 1}}, {"headings_1": {"content": "_ un P!ed Fa pled pled Pied i (panoiddy) (Panoiddy)", "page": 36, "level": 4}}], "page": 36, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| /sdeg Joqunn", "metadata": {"headings": [{"headings_0": {"content": "Aunowy Aunouy Aunowy /sdeg Aunowy /sdeg Aunowy /sdeg Jaquiny /sdeg saquiny /sdeg Jaquinyy /sdeg \u201cequnN /sdeg sequiny 49quINN Pue7 sequin\u2019 saquinyy Pue7 49qUINN Pue7 Jequiny Le Pue7 Joquunn", "page": 36, "level": 1}}, {"headings_1": {"content": "_ un P!ed Fa pled pled Pied i (panoiddy) (Panoiddy)", "page": 36, "level": 4}}], "page": 36, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "/Aunowy Aunowy Aunouy Aunouy Aunowy /Aunowy Aunowy Aunouiy ; Aunowy JUNowY Aunowy Aunowy /unowy Aunowy Aunouy Aunowy Aunowy Aunowy Aunowy Aunowy /sdeg AUNOWY /sdeq AuNOWY /sdeg Jequinn /sdeg Jequinn /sdeg", "metadata": {"headings": [{"headings_0": {"content": "/Aunowy Aunowy Aunouy Aunouy Aunowy /Aunowy Aunowy Aunouiy ; Aunowy JUNowY Aunowy Aunowy /unowy Aunowy Aunouy Aunowy Aunowy Aunowy Aunowy Aunowy /sdeg AUNOWY /sdeq AuNOWY /sdeg Jequinn /sdeg Jequinn /sdeg", "page": 36, "level": 1}}, {"headings_1": {"content": "Aunowy Aunouy Aunowy /sdeg Aunowy /sdeg Aunowy /sdeg Jaquiny /sdeg saquiny /sdeg Jaquinyy /sdeg \u201cequnN /sdeg sequiny 49quINN Pue7 sequin\u2019 saquinyy Pue7 49qUINN Pue7 Jequiny Le Pue7 Joquunn", "page": 36, "level": 1}}], "page": 36, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jejoL jej0] Dulpuad jeIoL \\|] JE\\}0 Bulpudg jejoL [E\\}0], Buipusg [e307 je30 Bulpuag jeI0L jeJo] Buipuag jejo] jo, Dulpuag jejoh Bupusg ulpuad Bulpuag Buppusg AunOUY Buipuag AUNOWY Aunowy Buipuag Aunowy Aunowy Aunowy Aunowy sebpliqublam AunoUly unowy", "metadata": {"headings": [{"headings_0": {"content": "/Aunowy Aunowy Aunouy Aunouy Aunowy /Aunowy Aunowy Aunouiy ; Aunowy JUNowY Aunowy Aunowy /unowy Aunowy Aunouy Aunowy Aunowy Aunowy Aunowy Aunowy /sdeg AUNOWY /sdeq AuNOWY /sdeg Jequinn /sdeg Jequinn /sdeg", "page": 36, "level": 1}}, {"headings_1": {"content": "Aunowy Aunouy Aunowy /sdeg Aunowy /sdeg Aunowy /sdeg Jaquiny /sdeg saquiny /sdeg Jaquinyy /sdeg \u201cequnN /sdeg sequiny 49quINN Pue7 sequin\u2019 saquinyy Pue7 49qUINN Pue7 Jequiny Le Pue7 Joquunn", "page": 36, "level": 1}}], "page": 36, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RE", "metadata": {"headings": [{"headings_0": {"content": "RE", "page": 36, "level": 1}}, {"headings_1": {"content": "/Aunowy Aunowy Aunouy Aunouy Aunowy /Aunowy Aunowy Aunouiy ; Aunowy JUNowY Aunowy Aunowy /unowy Aunowy Aunouy Aunowy Aunowy Aunowy Aunowy Aunowy /sdeg AUNOWY /sdeq AuNOWY /sdeg Jequinn /sdeg Jequinn /sdeg", "page": 36, "level": 1}}], "page": 36, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aunowy Aunouly Aunowy Aunowyjejo| Ale Junouy Aunowy a AUNOWY Aunowy Aunouy", "metadata": {"headings": [{"headings_0": {"content": "Aunowy Aunouly Aunowy Aunowyjejo| Ale Junouy Aunowy a AUNOWY Aunowy Aunouy", "page": 36, "level": 5}}, {"headings_1": {"content": "RE", "page": 36, "level": 1}}], "page": 36, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 jejo] jejoL je30] [830 je30] jejoL 0 je0, Bulpuag Bulpuad Bulpuag", "metadata": {"headings": [{"headings_0": {"content": "1 jejo] jejoL je30] [830 je30] jejoL 0 je0, Bulpuag Bulpuad Bulpuag", "page": 36, "level": 3}}, {"headings_1": {"content": "Aunowy Aunouly Aunowy Aunowyjejo| Ale Junouy Aunowy a AUNOWY Aunowy Aunouy", "page": 36, "level": 5}}], "page": 36, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00a7  \nje\\}0, jeJo] el jejo jejoh [e310] jejoh", "metadata": {"headings": [{"headings_0": {"content": "1 jejo] jejoL je30] [830 je30] jejoL 0 je0, Bulpuag Bulpuad Bulpuag", "page": 36, "level": 3}}, {"headings_1": {"content": "Aunowy Aunouly Aunowy Aunowyjejo| Ale Junouy Aunowy a AUNOWY Aunowy Aunouy", "page": 36, "level": 5}}], "page": 36, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jejo]", "metadata": {"headings": [{"headings_0": {"content": "jejo]", "page": 36, "level": 1}}, {"headings_1": {"content": "1 jejo] jejoL je30] [830 je30] jejoL 0 je0, Bulpuag Bulpuad Bulpuag", "page": 36, "level": 3}}], "page": 36, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": ":  \n. \n.  \n\\| . \n\u2014, \n\\| \u2014, \n\u2014, \u201cZp \u2014 \\| \u2014 \u2014,  \n\u201e\\|  \n\u2014  \n\u2014.  \n>  \n\\| \\| ;  \n\\| \u2014 \\| \\| \n\\| \nTotal Amount/ Number (Approved) 7 721,131,775 3 1,22%: Total Amount/ Paps/ Land Paid \n721,131,775 3 [ 1.22 Pending Amount/ Number = = \n= \nOmushenyi (Rwentobo)  \n.  \nTotal Amount/ Number (Approved) 447,534,100 [ 3 7137 \\| Total Amount/ Paps/ Land Paid  \n5  \n- \n- \nPending Amount/ Number 447,534,100 3 7.57 ; \n\\|  \nKamdini Weigh Station  \n.  \n\\* Total Amount/ Number (Approved) 464,764,560 22 6.93 : Total Amount/ Paps/ Land Paid \\| \n464,764,560 22 [ 6.93 ; Pending Amount/ Number  \n3 E B\u00e4r:", "metadata": {"headings": [{"headings_0": {"content": "jejo]", "page": 36, "level": 1}}, {"headings_1": {"content": "1 jejo] jejoL je30] [830 je30] jejoL 0 je0, Bulpuag Bulpuad Bulpuag", "page": 36, "level": 3}}, [{"headings_0": {"content": "jejo]", "page": 36, "level": 1}}, {"headings_1": {"content": "1 jejo] jejoL je30] [830 je30] jejoL 0 je0, Bulpuag Bulpuad Bulpuag", "page": 36, "level": 3}}], [{"headings_0": {"content": "jejo]", "page": 36, "level": 1}}, {"headings_1": {"content": "1 jejo] jejoL je30] [830 je30] jejoL 0 je0, Bulpuag Bulpuad Bulpuag", "page": 36, "level": 3}}], [{"headings_0": {"content": "jejo]", "page": 36, "level": 1}}, {"headings_1": {"content": "1 jejo] jejoL je30] [830 je30] jejoL 0 je0, Bulpuag Bulpuad Bulpuag", "page": 36, "level": 3}}], [{"headings_0": {"content": "jejo]", "page": 36, "level": 1}}, {"headings_1": {"content": "1 jejo] jejoL je30] [830 je30] jejoL 0 je0, Bulpuag Bulpuad Bulpuag", "page": 36, "level": 3}}], [{"headings_0": {"content": "jejo]", "page": 36, "level": 1}}, {"headings_1": {"content": "1 jejo] jejoL je30] [830 je30] jejoL 0 je0, Bulpuag Bulpuad Bulpuag", "page": 36, "level": 3}}], [{"headings_0": {"content": "jejo]", "page": 36, "level": 1}}, {"headings_1": {"content": "1 jejo] jejoL je30] [830 je30] jejoL 0 je0, Bulpuag Bulpuad Bulpuag", "page": 36, "level": 3}}], [{"headings_0": {"content": "jejo]", "page": 36, "level": 1}}, {"headings_1": {"content": "1 jejo] jejoL je30] [830 je30] jejoL 0 je0, Bulpuag Bulpuad Bulpuag", "page": 36, "level": 3}}], [{"headings_0": {"content": "jejo]", "page": 36, "level": 1}}, {"headings_1": {"content": "1 jejo] jejoL je30] [830 je30] jejoL 0 je0, Bulpuag Bulpuad Bulpuag", "page": 36, "level": 3}}], [{"headings_0": {"content": "jejo]", "page": 36, "level": 1}}, {"headings_1": {"content": "1 jejo] jejoL je30] [830 je30] jejoL 0 je0, Bulpuag Bulpuad Bulpuag", "page": 36, "level": 3}}], [{"headings_0": {"content": "jejo]", "page": 36, "level": 1}}, {"headings_1": {"content": "1 jejo] jejoL je30] [830 je30] jejoL 0 je0, Bulpuag Bulpuad Bulpuag", "page": 36, "level": 3}}], [{"headings_0": {"content": "jejo]", "page": 36, "level": 1}}, {"headings_1": {"content": "1 jejo] jejoL je30] [830 je30] jejoL 0 je0, Bulpuag Bulpuad Bulpuag", "page": 36, "level": 3}}], [{"headings_0": {"content": "jejo]", "page": 36, "level": 1}}, {"headings_1": {"content": "1 jejo] jejoL je30] [830 je30] jejoL 0 je0, Bulpuag Bulpuad Bulpuag", "page": 36, "level": 3}}], [{"headings_0": {"content": "jejo]", "page": 36, "level": 1}}, {"headings_1": {"content": "1 jejo] jejoL je30] [830 je30] jejoL 0 je0, Bulpuag Bulpuad Bulpuag", "page": 36, "level": 3}}]], "page": 36, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Zengebe", "metadata": {"headings": [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}], "page": 37, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": ".  \nTotal Amount/ Number (Approved) 194,087,669 14 z \\* \nTotal Amount/ Paps/ Land Paid ; \n\u2018Pending Amount/ Number \n194,087,669 14 - \n- - \n- \nWanseko Landing Site  \n.  \nTotal Amount/ Number (Approved) 31,517,720 4 : Total Amount/ Paps/ Land Paid  \n[ Pending Amount/ Number \n31,517,720 4 2", "metadata": {"headings": [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}, [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}], [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}], [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}], [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}], [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}], [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}], [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}]], "page": 37, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- a =", "metadata": {"headings": [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}], "page": 37, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "L . Obongi Sr \u2018Total Amount/ Number (Approved) 12,993,500 1 = 12,993,500 l 1 7 Total Amount/ Paps/ Land Paid  \n\\|  \nEB Pending Amount/ Number", "metadata": {"headings": [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}], "page": 37, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- ka -  \n-  \nLaropi Landing \\| .  \n\u2018Total Amount/ Number (Approved) 12,993,500 12 : \\| [= Total Amount/ Paps/ Land Paid \\|", "metadata": {"headings": [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}], "page": 37, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "12.993.500 \\|\\| 12 . Pending Amount/ Number  \n-  \n! - - [ Kiyindi Landing Site \\| \\_  \nTotal Amount/ Number (Approved) 78,806,625 I 15 0.45 wal", "metadata": {"headings": [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}], "page": 37, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Total Amount/ Paps/ Land Paid  \n= 6 0.12", "metadata": {"headings": [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}], "page": 37, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "5 Pending Amount/ Number 78,806,625 9 0.33 Bkk Landing Site  \n.  \nTotal Amount/ Number (Approved) 1,352,065,802 4 65 18.72 Total Amount/ Paps/ Land Paid \n1,1.13,347,257 54 16.82 \\| Pending Amount/ Number \n238,718,545 11 1:91", "metadata": {"headings": [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}, [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}], [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}]], "page": 37, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "49. The National Radar Center, Updf Nakasongola is  \n. Total Amount/ Number (Approved) \\| 1,552,816,358", "metadata": {"headings": [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}], "page": 37, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "82 \\| 0.59  \n\\| Total Amount/ Paps/ Land Paid \n724,803,835 8 0.59 \\\\  \nPending Amount/ Number 828,012,523 1 =", "metadata": {"headings": [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}, [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}]], "page": 37, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "50. Hoima-Kaiso-Tonya Road (92km  \nTotal Amount/ Number (Approved) 8,818,822,131 2,675 a Total Amount/ Paps/ Land Paid", "metadata": {"headings": [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}], "page": 37, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "8,276,609,322 2,644 - Pending Amount/ Number 542,212,809 31 = : \n\\| 51. Ntungamo-Mirama/Kakitumba (37km)  \n: \na \nE = \nTotal Amount/ Paps/ Land Paid \n8,470,482,833 2,370 18.00 Pending Amount/ Number a: a-Holma 1,236,881,796 (145km) 1,860 13.00", "metadata": {"headings": [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}, [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}], [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}], [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}], [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}], [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}]], "page": 37, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "56. Kiboaa:  \n\\_\\_ Total Amount/ Number (Approved) \\| .22,697,534,368 u 107 523.00 14,325, 650, 557,6 625 1,974 0.75 Total Amount/ Paps/ Land Paid  \nPending Amount/ Number", "metadata": {"headings": [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}], "page": 38, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "8, Kapeeka 611,819 (41km) 1,493 522.25 57. \nMatugga- -Semuto- \\| MH.  \nTotal Amount/ Number", "metadata": {"headings": [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}, [{"headings_0": {"content": "Zengebe", "page": 37, "level": 8}}, {"headings_1": {"content": "jejo]", "page": 36, "level": 1}}]], "page": 38, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Approved)", "metadata": {"headings": [{"headings_0": {"content": "(Approved)", "page": 38, "level": 3}}, {"headings_1": {"content": "Zengebe", "page": 37, "level": 8}}], "page": 38, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "21,942,590,356 8,875,678,269 696 274.19 Total Amount/ Paps/ Land Paid \n115 79.45 Messen  \nPending Amount/ Number \\| 13,066,912,087 581 194.74 \\_", "metadata": {"headings": [{"headings_0": {"content": "(Approved)", "page": 38, "level": 3}}, {"headings_1": {"content": "Zengebe", "page": 37, "level": 8}}, [{"headings_0": {"content": "(Approved)", "page": 38, "level": 3}}, {"headings_1": {"content": "Zengebe", "page": 37, "level": 8}}]], "page": 38, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "58. Ishaka-Kagamba Road (35km)  \nTotal Amount/ Number (Approved) 7,526,499,994 1,738 274.19 Total Amount/ Paps/ Land Paid", "metadata": {"headings": [{"headings_0": {"content": "(Approved)", "page": 38, "level": 3}}, {"headings_1": {"content": "Zengebe", "page": 37, "level": 8}}], "page": 38, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "6,556,167,460 1,639 79.45 Pending Amount/ Number \n970,332,534 99 194.74", "metadata": {"headings": [{"headings_0": {"content": "(Approved)", "page": 38, "level": 3}}, {"headings_1": {"content": "Zengebe", "page": 37, "level": 8}}, [{"headings_0": {"content": "(Approved)", "page": 38, "level": 3}}, {"headings_1": {"content": "Zengebe", "page": 37, "level": 8}}]], "page": 38, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "59. Busega-Mityana (57.2km)  \n\\_ \u2018Total Amount/ Number (Approved) 22,417,771,227 1,718 421.87 Total Amount/ Paps/ Land Paid", "metadata": {"headings": [{"headings_0": {"content": "(Approved)", "page": 38, "level": 3}}, {"headings_1": {"content": "Zengebe", "page": 37, "level": 8}}], "page": 38, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "13,846,416,630 1,168 204.26 Pending Amount/ Number \n8,571,354,597 550 217.61", "metadata": {"headings": [{"headings_0": {"content": "(Approved)", "page": 38, "level": 3}}, {"headings_1": {"content": "Zengebe", "page": 37, "level": 8}}, [{"headings_0": {"content": "(Approved)", "page": 38, "level": 3}}, {"headings_1": {"content": "Zengebe", "page": 37, "level": 8}}]], "page": 38, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "60. Fort Portal-Bundibugyo-Lamia (103.6km)  \nTotal Amount/ Number (Approved) 16,489,170,134 5,284 17.32 \\|  \nTotal Amount/ Paps/ Land Paid", "metadata": {"headings": [{"headings_0": {"content": "(Approved)", "page": 38, "level": 3}}, {"headings_1": {"content": "Zengebe", "page": 37, "level": 8}}], "page": 38, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "15,754,909,307 \u201a260,827 5,132 593.00 Pending Amount/ Number 734,260 152 a 575168", "metadata": {"headings": [{"headings_0": {"content": "(Approved)", "page": 38, "level": 3}}, {"headings_1": {"content": "Zengebe", "page": 37, "level": 8}}], "page": 38, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "61. Masaka- Mbarara  \nTotal Amount/ Number (Approved) 15,515,864,585 1,627 166.48 Total Amount/ Paps/ Land Paid", "metadata": {"headings": [{"headings_0": {"content": "(Approved)", "page": 38, "level": 3}}, {"headings_1": {"content": "Zengebe", "page": 37, "level": 8}}], "page": 38, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "11,539,919,391 1,125 136.38 Pending Amount/ Number 118,975,945;194 502 30.11", "metadata": {"headings": [{"headings_0": {"content": "(Approved)", "page": 38, "level": 3}}, {"headings_1": {"content": "Zengebe", "page": 37, "level": 8}}], "page": 38, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "62. KYENJOJO KABWOYA ( Orignal Report To Supp Report No.6)  \nTotal Amount/ Number (Approved) 28,848,225,150 5,920 592.77 Total Amount/ Paps/ Land Paid", "metadata": {"headings": [{"headings_0": {"content": "(Approved)", "page": 38, "level": 3}}, {"headings_1": {"content": "Zengebe", "page": 37, "level": 8}}], "page": 38, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "23,934,841,899 913, 251 5,908 587.86 Pending Amount/ Number 4, 383, 12 4.91", "metadata": {"headings": [{"headings_0": {"content": "(Approved)", "page": 38, "level": 3}}, {"headings_1": {"content": "Zengebe", "page": 37, "level": 8}}], "page": 38, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Koboko", "metadata": {"headings": [{"headings_0": {"content": "Koboko", "page": 38, "level": 2}}, {"headings_1": {"content": "(Approved)", "page": 38, "level": 3}}], "page": 38, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Koboko", "page": 38, "level": 2}}, {"headings_1": {"content": "(Approved)", "page": 38, "level": 3}}], "page": 38, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "63. \\- Yumbe - Moyo  \nTotal Amount/ Number (Approved) 35,911,803,168 \\| 3,353 903.21 it  \n2...  \nTotal Amount/ Paps/ Land Paid", "metadata": {"headings": [{"headings_0": {"content": "Koboko", "page": 38, "level": 2}}, {"headings_1": {"content": "(Approved)", "page": 38, "level": 3}}], "page": 38, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "29,469,979,962 3,103 744.12 Pending Amount/ Number \n6,441,823,206 Hub \\| 250 159.09 64. \nGulu Logistics \\|  \nTotal Amount/ Number (Approved) 8,545,932,455 534 194 Hi  \nTotal Amount/ Paps/ Land Paid \n6,178,804,331 220 12.69 Pending Amount/ Number \n(Yumbe- 2,867,128,1241 23km) \"\\| 114: 2.79 65. \nIl  \nYumbe Manibe Ure Total Amount/ Number \na (Approved)  \n8,841,648,144 1,429 103.91 Total Amount/ Paps/ Land Paid  \n. \n6,507,633,362 1,240 93.40 Pending Amount/ Number 2,334,014, 782 189 10.51", "metadata": {"headings": [{"headings_0": {"content": "Koboko", "page": 38, "level": 2}}, {"headings_1": {"content": "(Approved)", "page": 38, "level": 3}}, [{"headings_0": {"content": "Koboko", "page": 38, "level": 2}}, {"headings_1": {"content": "(Approved)", "page": 38, "level": 3}}], [{"headings_0": {"content": "Koboko", "page": 38, "level": 2}}, {"headings_1": {"content": "(Approved)", "page": 38, "level": 3}}], [{"headings_0": {"content": "Koboko", "page": 38, "level": 2}}, {"headings_1": {"content": "(Approved)", "page": 38, "level": 3}}], [{"headings_0": {"content": "Koboko", "page": 38, "level": 2}}, {"headings_1": {"content": "(Approved)", "page": 38, "level": 3}}], [{"headings_0": {"content": "Koboko", "page": 38, "level": 2}}, {"headings_1": {"content": "(Approved)", "page": 38, "level": 3}}], [{"headings_0": {"content": "Koboko", "page": 38, "level": 2}}, {"headings_1": {"content": "(Approved)", "page": 38, "level": 3}}], [{"headings_0": {"content": "Koboko", "page": 38, "level": 2}}, {"headings_1": {"content": "(Approved)", "page": 38, "level": 3}}]], "page": 38, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "66. 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eyinyung Bueing", "metadata": {"headings": [{"headings_0": {"content": "IBejey dbpug \u0131y\u0131y\u0131y ewUIING EllIA Noyuowey eyinyung Bueing", "page": 39, "level": 3}}, {"headings_1": {"content": "eZeARD eueAyn equebey ekeyny oynwass - WayyON IBN o\u00dfuisnyy speoy 1Gidw Iguinjueizry", "page": 39, "level": 1}}], "page": 39, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Auaysey obuejeyng eJeyeyng eAomqey Ollwunyey 00.04", "metadata": {"headings": [{"headings_0": {"content": "Auaysey obuejeyng eJeyeyng eAomqey Ollwunyey 00.04", "page": 39, "level": 5}}, {"headings_1": {"content": "IBejey dbpug \u0131y\u0131y\u0131y ewUIING EllIA Noyuowey eyinyung Bueing", "page": 39, "level": 3}}], "page": 39, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- -", "metadata": {"headings": [{"headings_0": {"content": "Auaysey obuejeyng eJeyeyng eAomqey Ollwunyey 00.04", "page": 39, "level": 5}}, {"headings_1": {"content": "IBejey dbpug \u0131y\u0131y\u0131y ewUIING EllIA Noyuowey eyinyung Bueing", "page": 39, "level": 3}}], "page": 39, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Auaysey obuejeyng eJeyeyng eAomqey Ollwunyey 00.04", "page": 39, "level": 5}}, {"headings_1": {"content": "IBejey dbpug \u0131y\u0131y\u0131y ewUIING EllIA Noyuowey eyinyung Bueing", "page": 39, "level": 3}}], "page": 39, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "peoy RoI0S eyeysy} - ewion eAeyn] ebasng buesy eyesew alsysny ezekeg PWOOYW olamnq equINBIy", "metadata": {"headings": [{"headings_0": {"content": "peoy RoI0S eyeysy} - ewion eAeyn] ebasng buesy eyesew alsysny ezekeg PWOOYW olamnq equINBIy", "page": 39, 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{"content": "Auaysey obuejeyng eJeyeyng eAomqey Ollwunyey 00.04", "page": 39, "level": 5}}], "page": 39, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "ouoynW nlunsng - - ebhnjew ejedwey owe\u00dfnN jenodyoy PNUEXEAN", "metadata": {"headings": [{"headings_0": {"content": "ouoynW nlunsng - - ebhnjew ejedwey owe\u00dfnN jenodyoy PNUEXEAN", "page": 39, "level": 1}}, {"headings_1": {"content": "peoy RoI0S eyeysy} - ewion eAeyn] ebasng buesy eyesew alsysny ezekeg PWOOYW olamnq equINBIy", "page": 39, "level": 1}}], "page": 39, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NY-equiebey suopejs eqenng abua1a5 0JOJOW| UMO] loqung eBasng efuic oulWunT Hebuesey BWIH", "metadata": {"headings": [{"headings_0": {"content": "NY-equiebey suopejs eqenng abua1a5 0JOJOW| UMO] loqung eBasng efuic oulWunT Hebuesey BWIH", "page": 39, "level": 1}}, {"headings_1": {"content": "ouoynW nlunsng - - ebhnjew ejedwey owe\u00dfnN jenodyoy PNUEXEAN", "page": 39, "level": 1}}], "page": 39, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oAMIO", "metadata": {"headings": [{"headings_0": {"content": "oAMIO", "page": 39, "level": 3}}, {"headings_1": {"content": "NY-equiebey suopejs eqenng abua1a5 0JOJOW| UMO] loqung eBasng efuic oulWunT Hebuesey BWIH", "page": 39, "level": 1}}], "page": 39, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "p04 ibidw euun efuir ewioH ee JOOS IINnWey nInS eyesen ewing ajeqw aAnqiy es\u0131jed eNISNYW ey Sjeegey Jedy", "metadata": {"headings": [{"headings_0": {"content": "oAMIO", "page": 39, "level": 3}}, {"headings_1": {"content": "NY-equiebey suopejs eqenng abua1a5 0JOJOW| UMO] loqung eBasng efuic oulWunT Hebuesey BWIH", "page": 39, "level": 1}}], "page": 39, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aINGequias", "metadata": {"headings": [{"headings_0": {"content": "aINGequias", "page": 39, "level": 1}}, {"headings_1": {"content": "oAMIO", "page": 39, "level": 3}}], "page": 39, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ozey", "metadata": {"headings": [{"headings_0": {"content": "ozey", "page": 39, "level": 2}}, {"headings_1": {"content": "aINGequias", "page": 39, "level": 1}}], "page": 39, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ejedwiey equiyung e\u00c4omgeyl NINBNsey \\|EHOdHOS ei :q \nx\u0131pus \\| \\| i \\| \\| \\|  \n\\| \non/s \\| \\| \\|  \n\\| \n\\| \n7 \u20ac \n% S 9 Z g 6 OT I ra ET HI \u00a9 97 Zt gr 6T 02 Tz 7 Ez $z cz 97 77 8  \n67 0E TE z\u00a2 \u20acE ve GE OF TE gE \u201aGE Ov Tr u ep bb Sp ob Zp gr 6b Og TS 7S Eg +5 GG 9 \nV = \\| \\| \\| \n\\| \\| \\| \\|] \\| \n=] \n\\| \\| 1 \niS \\_Kapchorwa Saum 1 58 Mbarara Ruti \n2 Nyayirongo Kyarushesha Hes 12 1 \\|  \nHohwa  \nWeigh Bridge = 1  \n1 60 Luwero EL  \n61 Kabaale Bridge Kiboga 1 14 To Gulu Logistics 15 WB3! 62 Access \\| 38 2  \n63 Kisoro Bunagana \\| \n1 ee] eb.  \nKiyindi Ferry Landing Site 1  \n6  \n64 Kabeho\\_ 6 \\| 8 :  \n65 Kabale Bunyony\u0131 Kagadi 8  \n66 Mubende Kakumiro \n21  \n\\| 21  \n\\{  \n67 Kyenjojo Kabwoya \n\\| 1 SH  \n68 \\| Weigh Station Bulima Kabwoya \n1  \n\\| 1 Atiak Laropi 1 \\| 9 69 9 1 70 \\| Kisanja Park Junction \\| 1  \n71 Magamaga Weigh Station \n1 Bm Camp Site i 36 72 Unra \u201a36  \n73 Najja-Nankumbi Busabala 7 41 Kawuku Bwerenga 48 7 74 7 \\| 3 73 Hilflorote Lokitanyala \\| 3 a  \n76 Kamuli Bukungu \n1 136 \\| \\_\\| Nakawuka 137 \\| 1, 77 [Access Kisubi Landing Site 1  \n-  \n78 To \\| 34 \\| wl2 \u2018\\|", "metadata": {"headings": [{"headings_0": {"content": "ozey", "page": 39, "level": 2}}, {"headings_1": {"content": "aINGequias", "page": 39, "level": 1}}, [{"headings_0": {"content": "ozey", "page": 39, "level": 2}}, {"headings_1": {"content": "aINGequias", "page": 39, "level": 1}}], [{"headings_0": {"content": "ozey", "page": 39, "level": 2}}, {"headings_1": {"content": "aINGequias", "page": 39, "level": 1}}], [{"headings_0": {"content": "ozey", "page": 39, "level": 2}}, {"headings_1": {"content": "aINGequias", "page": 39, "level": 1}}], [{"headings_0": {"content": "ozey", "page": 39, "level": 2}}, {"headings_1": {"content": "aINGequias", "page": 39, "level": 1}}], [{"headings_0": {"content": "ozey", "page": 39, "level": 2}}, {"headings_1": {"content": "aINGequias", "page": 39, "level": 1}}], [{"headings_0": {"content": "ozey", "page": 39, "level": 2}}, {"headings_1": {"content": "aINGequias", "page": 39, "level": 1}}], [{"headings_0": {"content": "ozey", "page": 39, "level": 2}}, {"headings_1": {"content": "aINGequias", "page": 39, "level": 1}}], [{"headings_0": {"content": "ozey", "page": 39, "level": 2}}, {"headings_1": {"content": "aINGequias", "page": 39, "level": 1}}], [{"headings_0": {"content": "ozey", "page": 39, "level": 2}}, {"headings_1": {"content": "aINGequias", "page": 39, "level": 1}}], [{"headings_0": {"content": "ozey", "page": 39, "level": 2}}, {"headings_1": {"content": "aINGequias", "page": 39, "level": 1}}], [{"headings_0": {"content": "ozey", "page": 39, "level": 2}}, {"headings_1": {"content": "aINGequias", "page": 39, "level": 1}}], [{"headings_0": {"content": "ozey", "page": 39, "level": 2}}, {"headings_1": {"content": "aINGequias", "page": 39, "level": 1}}], [{"headings_0": {"content": "ozey", "page": 39, "level": 2}}, {"headings_1": {"content": "aINGequias", "page": 39, "level": 1}}], [{"headings_0": {"content": "ozey", "page": 39, "level": 2}}, {"headings_1": {"content": "aINGequias", "page": 39, "level": 1}}], [{"headings_0": {"content": "ozey", "page": 39, "level": 2}}, {"headings_1": {"content": "aINGequias", "page": 39, "level": 1}}], [{"headings_0": {"content": "ozey", "page": 39, "level": 2}}, {"headings_1": {"content": "aINGequias", "page": 39, "level": 1}}], [{"headings_0": {"content": "ozey", "page": 39, "level": 2}}, {"headings_1": {"content": "aINGequias", "page": 39, "level": 1}}]], "page": 39, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kalangala", "metadata": {"headings": [{"headings_0": {"content": "Kalangala", "page": 40, "level": 8}}, {"headings_1": {"content": "ozey", "page": 39, "level": 2}}], "page": 40, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22 \n79 Weigh Bridges 10 159 \nKampala Flyover a 10 80 Unra Ferries And 159  \n81 Nakawuka 8101 1428 \n\\| Maya \\| \\| 6673 Grand-Total  \n\\| \nAppendix VI: Delayed commencement of the road projects Expected Contract Reasons for [ Contract name Contract Commence  \nStation S ment date Completi \nPrice delay  \n/ or date (UGX) Commenceme on  \nN \nnt. \nIbanda 1 Mechanised Universal Station maintenance of Engineerin Kazo-Kabagole- g Ltd Kyegegwa and Kazo-Buremba- Call \n17/04/2023 31/7/2023 1,999,434,480 Delayed submission Of", "metadata": {"headings": [{"headings_0": {"content": "Kalangala", "page": 40, "level": 8}}, {"headings_1": {"content": "ozey", "page": 39, "level": 2}}, [{"headings_0": {"content": "Kalangala", "page": 40, "level": 8}}, {"headings_1": {"content": "ozey", "page": 39, "level": 2}}], [{"headings_0": {"content": "Kalangala", "page": 40, "level": 8}}, {"headings_1": {"content": "ozey", "page": 39, "level": 2}}], [{"headings_0": {"content": "Kalangala", "page": 40, "level": 8}}, {"headings_1": {"content": "ozey", "page": 39, "level": 2}}], [{"headings_0": {"content": "Kalangala", "page": 40, "level": 8}}, {"headings_1": {"content": "ozey", "page": 39, "level": 2}}], [{"headings_0": {"content": "Kalangala", "page": 40, "level": 8}}, {"headings_1": {"content": "ozey", "page": 39, "level": 2}}], [{"headings_0": {"content": "Kalangala", "page": 40, "level": 8}}, {"headings_1": {"content": "ozey", "page": 39, "level": 2}}], [{"headings_0": {"content": "Kalangala", "page": 40, "level": 8}}, {"headings_1": {"content": "ozey", "page": 39, "level": 2}}], [{"headings_0": {"content": "Kalangala", "page": 40, "level": 8}}, {"headings_1": {"content": "ozey", "page": 39, "level": 2}}]], "page": 40, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performance", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "Kalangala", "page": 40, "level": 8}}], "page": 40, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "guarantee from the bank  \n\\| \nLi \\| off Order no.1 \n\\| 17/04/2023 31/7/2023 997,947,240 Delayed [ 2 Mechanised Sanix \nsubmission Of maintenance of Technologi", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "Kalangala", "page": 40, "level": 8}}, [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "Kalangala", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "Kalangala", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "Kalangala", "page": 40, "level": 8}}]], "page": 40, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performance", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], "page": 40, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kabujogera - es Ltd  \nguarantee from Mahyoro and \nthe bank \nAppendix VII: Delayed completion of road projects UGX.100,684,044,689  \nStation s/ Contract name Contractor Commence Expected Contract Amount Actual Reasons for delay. N  \nment date Completion  \nPrice paid so far progress  \ndate (UGX) (UGX) (%) \nLuwero Station 1: Drainage Improvement for Continuum 04/10/2021 27/06/2023 15,858,251,74 4,393,400,526 42% Contract reassigned and the Zirobwe Swamp Crossing - Lot 14: Engineering  \ni  \nnew completion date is Zirobwe \u2014 Lwajjali \u2014 Kabimbiri Limited  \n02/5/2024  \nMasaka Station 2. Mechanised Maintenance of Luku- M/s. National 21/09/2022 20/05/2023 997,567,752 961,534,267 89.40% Contract substantially Kalangala & Kalangala-Mulabana- Enterprise  \ncompleted on 18th/5/2023 Call off Order No.2  \nCorporation  \nIbanda Station 3: Periodic maintenance of Wanaik \\| 2/11/2020 1/8/2021 5,202,917,950 3,183,758,731  \n\\|  \n.  \n\\| \\| Rwemikoma Kijuma Rwakitura Construction", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}, [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}]], "page": 40, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \u2014  \n\\| and Ruhoko Kagongo Co.Ltd  \n-  \n,  \nKanyarugiri -\u2014 Nyamarebe -  \nIshongoro and kiburara prison -  \nLot 04  \na Be \u2014", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], "page": 41, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "74.%  \nCOVID 19 Pandemic and Delayed payment by UNRA \nKabale Station 4. Mechanized Maintenance of Ms Otada 22/03/2021 17/09/2021 1,628,139,739 335,471,247 21% Delayed payment of the IPCs Rwashamaire - Kyafoora Construction  \n-  \nKiyenje and Kabale \u2014 L. Bunyonyi- company  \nLot 8 \\\\ Limited  \nKasese Station 5. Periodic Maintenance of Nkenda \u2014 Busenvi  \n\\|  \n\\|  \n\\| Bugoye Nyakalingijo and Enterprises Ltd,  \n-  \nRugendabara \u2014 Kitswamba  \n-  \n\\| Kasangali Lot 8: Kasese \n11/12/2020 6/08/2021  \n3,/12,671,760 1,078,972,168 68.50% There was delay by the client to IPC 1, which affected pay  \nthe cash flow of the Contractor.  \nMbarara Station 6. Mechanised Maintenance of Wanaik 28/12/2020 28/05/2021 463,591,855  \nKikagati = Kafunjo road Construction  \nCall off Order No.11 Co. Ltd, \n\\|  \n\\|  \n\\| Soroti Station 7. Framework Contract II: Arapai \u2014 M/s Uganda- 11/10/2021 10/02/2022 499,843,421 \\|  \nAmuria Martyrs  \nConstruction \n82.10% - COVID 19 Pandemic restrictions in movements", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}, [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}]], "page": 41, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Delayed payments from UNRA\n- Increased prices of some in puts like Fuel &cement\n- Increased loan interests by Banks  \nNIL 20% Financial constraints due to COVID-19 and delayed payments from UNRA on other Co. Ltd projects", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], "page": 41, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], "page": 41, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Framework Contract II: Kumi \u2014 M/s Uganda- 10/10/2021 17/2/2022 499,792,884 Ongino \u2014 Akidde Martyrs  \nHousing and  \nConstruction  \nCo. Ltd  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], "page": 41, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "37 \nNIL 43% Financial constraints due to COVID-19 and delayed payments from UNRA on other projects \nJinja Station 9. Drainage Improvement of Works. M/S Kasese Nail 30/01/2020 30/04/2021 8,043,674,421 4,242,617,155 80% delayed payment of IPCs \\|  \n\\| A- Swamp Crossing along Kaliro & Wood  \n\u2014 \nNamwendwa \u2014 Kamuli road - Lot 7 Industries Ltd  \n\\| JV Prisma Ltd \\| \\| > \nwhich affected the en  \nContractor's cashflow \n\\| \n", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}, [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}]], "page": 41, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Periodic Mechanised Maintenance Swift  \nof Kaliro \u2014 Irundu Engineering (U)", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], "page": 42, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "12/10/2020 12/04/2021 2,933,915,420 544,743,841 17.85% delayed payment of IPCs which affected the Ltd Contractor's cashflow", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], "page": 42, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11. Drainage Improvement -", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], "page": 42, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nof Works Hands Uganda 26/10/2020 26/04/2022 13,901,133,48 9,270,042,420 \\| 78% delayed payment of IPCs \\|  \n\\|  \n\\|  \n\\| Swamp Crossing along Kaliro \\| Ltd JV Uganda \\|  \n\u2014 \n\\| Trundu - Lot 8- Martrys  \n\\| Housing and Construction \\| \n8 which affected the \\|  \nContractor\u2019s cashflow \n\\| Company \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}, [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}]], "page": 42, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12. Swamp Crossings under Mubende Excel", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], "page": 42, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "27/01/2020 22/12/2021 30,797,413,63 27,393,715,86 80% I Delay in approval of changes and Jinja Stations: Lot 11 Kisiro Construction  \n\u2014 \nBugangu Swamp Crossing along Ltd Namalemba. Bugodi \u2014 Kisiro \u2014 Bugangu road under Jinja Station \n6 6 in design \n. \nTororo Station 13: \\| Mechanized Maintenance of Thunderbolt \\| 16/06/2021 \\| 16/11/2021 1,486,162,399 557,501,576.3 38% Under mobilisation which \\| Busolwe Nabumali Junction Technical \\| \n4 \nresulted into slow progress of \u2014 \n\\| road- Call - off Order One. Services Ltd \nworks  \nThere was also delayed \\| \npayment to contractor which resulted into poor cash \u2014  \n\\|  \n\\|  \nMbale Station 14. Mechanized Maintenance of Spacious 15/02/2021 16/08/2021 833,961,727 414,780,999 62% [Delayed and poor Chepsikunya Girik River Road. Projects (U) Ltd \nmobilisation from the \u2014 \ncontractor due to financial challenges.  \n[Delayed payment of advance \\|  \n\\|  \nclaim the contractor.  \nto  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}, [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "performance", "page": 40, "level": 8}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}]], "page": 42, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Moyo", "metadata": {"headings": [{"headings_0": {"content": "Moyo", "page": 42, "level": 2}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], "page": 42, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Station 15. \\| The Periodic Maintenance of Bap \n\\| 30/07/2021 4,594,643,290 76% COVID-19 effects 01/10/2020  \n'  \n:  \n=  \n\\| Lodonga Yumbe, Kerila Midigo Engineering Co.  \nClaim by the contractor of 2  \n\u2014  \n\u2014 \n\\| Kerwa and Spur Kei Lot 17 Ltd \ndelayed payments by UNRA - \nfor other projects  \nFinancial incapacity of the \\| \nKitgum Station 16. Periodic Maintenance of Moha Namokora Lakapel and Lakapel Construction - \n", "metadata": {"headings": [{"headings_0": {"content": "Moyo", "page": 42, "level": 2}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}, [{"headings_0": {"content": "Moyo", "page": 42, "level": 2}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "Moyo", "page": 42, "level": 2}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "Moyo", "page": 42, "level": 2}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "Moyo", "page": 42, "level": 2}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "Moyo", "page": 42, "level": 2}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], [{"headings_0": {"content": "Moyo", "page": 42, "level": 2}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}]], "page": 42, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Adilang Roads Ltd", "metadata": {"headings": [{"headings_0": {"content": "Moyo", "page": 42, "level": 2}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], "page": 42, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \\| contractor = 17/8/2020 16/6/2021 5,061,514,066 3,949,779,329 78% Due to delayed payment of IPCs No (2 & 3), resulting into poor cash flow \n\\| Arua Station 17. Periodic Maintenance of", "metadata": {"headings": [{"headings_0": {"content": "Moyo", "page": 42, "level": 2}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}, [{"headings_0": {"content": "Moyo", "page": 42, "level": 2}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}]], "page": 42, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Arua - Davrich 01/10/2020 30/06/2021 4,168,849,140 1,552,385,213 89% The Managing  \nDirector for the Lia Road, Arua - Muni PTC Road, Company (U)  \ncompany died during the Vurra - Dramachaku Road, Logiri - Limited.  \nCOVID-19 Pandemic which Bondo Road - Lot 1  \naffected Contract Completion Total  \n100,684,044", "metadata": {"headings": [{"headings_0": {"content": "Moyo", "page": 42, "level": 2}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}], "page": 43, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u201a689.00 \nAppendix VIII: Wasteful expenditure on fines and penalties in respect of contractor  \npayment delays EFT / Check Payment Date Supplier", "metadata": {"headings": [{"headings_0": {"content": "Moyo", "page": 42, "level": 2}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}, [{"headings_0": {"content": "Moyo", "page": 42, "level": 2}}, {"headings_1": {"content": "performance", "page": 40, "level": 8}}]], "page": 43, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Description", "metadata": {"headings": [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], "page": 43, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Interest paid Number  \n\\|  \n\\|  \n6381172  \n26-Jun-23 EXCEL CONSTRUCTION LTD  \nExcel IPC Interest on IPC 1 to 6 Access and drainage Bugangu swamp under 1,723,493,382 Jinja station  \n3762876  \n21-Feb-23  \nTHE ARAB CONTRACTORS(OSMAN AHMED The Arab Contractors LOT1 Interest IPC 2 and Lot2 Inerest IPC 2 -Pallisa  \n1,457,464,907 OSMAN & CO)  \nkumi Kamonkoli Road \n5868528  \n15-Jun-23  \nCHONGQING INTERNATIONAL CONSTRUCTION Payment of Interest IPC 1-additional Masaka Town Rds, Partial payment IPC 1,287,168,398 CORPORATION 631331  \n1 Outstanding UGX.184,603,116 Masaka Town rd \n2212183 25-Nov-22 CHINA COMMUNICATION CONSTRUCTION China Comm Finance Charge IPC 03 UGX Soroti Aksim  \n787,808,014 COMPANY LTD  \n\\|  \n\u2014  \n3734426  \n20-Feb-23  \nTHE ARAB CONTRACTORS(OSMAN AHMED Payment of Balance on final IPC and Interest on delayed payment IPC(UGX  \n527,582,240 OSMAN & CO)  \nportion)-Civil works at Masaka Bukakata \n4506426 24-Mar-23 CHINA COMMUNICATION CONSTRUCTION CCCC Interest on IPC1,2,3&4 Kibuye Entebbe Road  \n522,729,790 COMPANY LTD \n\\| 4547128 24-Mar-23 NIEM ESTABLISHMENTS LTD \n6258675  \n23-Jun-23 AZU PROPERTIES LIMITED \n5570734 \\| 25-May-23 MG ENGINEERS & CONTRACTORS LTD \n\u201c5739411  \n\\\\ 30-May-23  \nSTRAKON LIMITED \nNiem Establishments Final IPC+ Interest Hoima Station  \n455,045,281 \nAzu Properties IPC Interest COO6 Mechanised maintenance of unpaved 377,229,725 roads under Masaka station \nMG Engineers IPC Interest Mechanised maintenance of unpaved roads  \n310,149,992 under framework Tororo \n\\|  \nStrakon IPC Interest on IPC 1 and 2 COO5 Mechanised maintenance of  \n293,361,929 unpaved roads under framework Moroto \n\\| 6204094  \n23-Jun-23 \\| \nAZU PROPERTIES LTD-NIPPON PARTS (U) LTD JV Azu and Nippon IPC Interest on IPC 7 Access and drainage improvement  \n287,347,459 JOINT VENTURE  \nworks Bukuya swamp under Mubende station \n6283009 \\| 23-Jun-23 \\|  \nSTRAKON-TEGEKA JV  \nJV Strakon and Tegeka IPC Interest Access and Drainage of Buloma Swamp \\|  \n283,947,105 along Buloma Bupyana swamp under Jinja station \n4255893 \n15-Mar-23 NET WORLD (U) LTD \n\\| Networld IPC Final and Interest COO6 Mechanised maintenance of unpaved 232,414,131 \\| \nroads Luwero station  \n: \n\\} \n~~ 220,627,547 \\| \n2927651 \n20-Dec-22 \nMOTA ENGIL ENGENHARIA E CONSTRUCAO Interest IPC 2 Ishaka Katunguru AFRICA SA  \n6270494 23-Jun-23 PRIME CONTRACTORS LTD \n~ \n5789695 07-Jun-23 NET WORLD (U) LTD \nPrime interest on IPC 1 and 2 COO1 Framework Kitgum \n171,598,553 \nNetworld Interest COO3 Unpaved \nroads Jinja station Kaliro Namwima \n167,289,916 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}, [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}], [{"headings_0": {"content": "Description", "page": 43, "level": 3}}, {"headings_1": {"content": "Moyo", "page": 42, "level": 2}}]], "page": 43, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ 5790572", "metadata": {"headings": [{"headings_0": {"content": "[ 5790572", "page": 44, "level": 2}}, {"headings_1": {"content": "Description", "page": 43, "level": 3}}], "page": 44, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "07-Jun-23 \n\\| \n\\| \nLUSA CONSTRUCTION AND ENGINEERING CO Lusa IPC Interest COO4 Mechanused maintenance of unpaved roads Hoima", "metadata": {"headings": [{"headings_0": {"content": "[ 5790572", "page": 44, "level": 2}}, {"headings_1": {"content": "Description", "page": 43, "level": 3}}, [{"headings_0": {"content": "[ 5790572", "page": 44, "level": 2}}, {"headings_1": {"content": "Description", "page": 43, "level": 3}}], [{"headings_0": {"content": "[ 5790572", "page": 44, "level": 2}}, {"headings_1": {"content": "Description", "page": 43, "level": 3}}], [{"headings_0": {"content": "[ 5790572", "page": 44, "level": 2}}, {"headings_1": {"content": "Description", "page": 43, "level": 3}}]], "page": 44, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "135,861,544", "metadata": {"headings": [{"headings_0": {"content": "135,861,544", "page": 44, "level": 8}}, {"headings_1": {"content": "[ 5790572", "page": 44, "level": 2}}], "page": 44, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LTD \n' \\|  \n4505730 24-Mar-23 DYNACO LIMITED Dynaco on \nLtd Interest IPC 01-02 Kazo Kabagole-Kyegegwa Rd \n119,321,606 \n6406317 26-Jun-23 UNIVERSAL ENGINEERING UGANDA LIMITED Universal IPC Interest COO6 Framework Kabale", "metadata": {"headings": [{"headings_0": {"content": "135,861,544", "page": 44, "level": 8}}, {"headings_1": {"content": "[ 5790572", "page": 44, "level": 2}}, [{"headings_0": {"content": "135,861,544", "page": 44, "level": 8}}, {"headings_1": {"content": "[ 5790572", "page": 44, "level": 2}}], [{"headings_0": {"content": "135,861,544", "page": 44, "level": 8}}, {"headings_1": {"content": "[ 5790572", "page": 44, "level": 2}}], [{"headings_0": {"content": "135,861,544", "page": 44, "level": 8}}, {"headings_1": {"content": "[ 5790572", "page": 44, "level": 2}}], [{"headings_0": {"content": "135,861,544", "page": 44, "level": 8}}, {"headings_1": {"content": "[ 5790572", "page": 44, "level": 2}}]], "page": 44, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "118,632,284", "metadata": {"headings": [{"headings_0": {"content": "118,632,284", "page": 44, "level": 8}}, {"headings_1": {"content": "135,861,544", "page": 44, "level": 8}}], "page": 44, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n4265314 \n16-Mar-23 ARMPASS TECHNICAL SERVICES LIMITED \nIPC 17-Interest on IPCs 3,4,5,8,9,10,15 and 16-Waiga Mpondwe Nsongi and 110,560,471 : Ruzairwe bridges", "metadata": {"headings": [{"headings_0": {"content": "118,632,284", "page": 44, "level": 8}}, {"headings_1": {"content": "135,861,544", "page": 44, "level": 8}}, [{"headings_0": {"content": "118,632,284", "page": 44, "level": 8}}, {"headings_1": {"content": "135,861,544", "page": 44, "level": 8}}], [{"headings_0": {"content": "118,632,284", "page": 44, "level": 8}}, {"headings_1": {"content": "135,861,544", "page": 44, "level": 8}}], [{"headings_0": {"content": "118,632,284", "page": 44, "level": 8}}, {"headings_1": {"content": "135,861,544", "page": 44, "level": 8}}]], "page": 44, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "92,019,064", "metadata": {"headings": [{"headings_0": {"content": "92,019,064", "page": 44, "level": 3}}, {"headings_1": {"content": "118,632,284", "page": 44, "level": 8}}], "page": 44, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n2066644 14-Nov-22 \\| TERRAIN SERVICES LTD \nInterest on \ndelayed payment of IPC's 2 to 18- Civil works at Aji and Ora \\| \n\\|  \nbridges", "metadata": {"headings": [{"headings_0": {"content": "92,019,064", "page": 44, "level": 3}}, {"headings_1": {"content": "118,632,284", "page": 44, "level": 8}}, [{"headings_0": {"content": "92,019,064", "page": 44, "level": 3}}, {"headings_1": {"content": "118,632,284", "page": 44, "level": 8}}], [{"headings_0": {"content": "92,019,064", "page": 44, "level": 3}}, {"headings_1": {"content": "118,632,284", "page": 44, "level": 8}}], [{"headings_0": {"content": "92,019,064", "page": 44, "level": 3}}, {"headings_1": {"content": "118,632,284", "page": 44, "level": 8}}], [{"headings_0": {"content": "92,019,064", "page": 44, "level": 3}}, {"headings_1": {"content": "118,632,284", "page": 44, "level": 8}}]], "page": 44, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "S|", "metadata": {"headings": [{"headings_0": {"content": "S|", "page": 44, "level": 2}}, {"headings_1": {"content": "92,019,064", "page": 44, "level": 3}}], "page": 44, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25-May-23 \nLUSA CONSTRUCTION AND ENGINEERING CO Lusa IPC Interest COO2 Mechanised maintenance of unpaved roads under \n89,884,474 5571307 \nLTD framework Hoima \n2482728 \\| 02-Dec-22 \\| CHINA STATE CONSTRUCTION ENGINEERING Local portion of Interest on delayed payment for civil works at Bumbobi", "metadata": {"headings": [{"headings_0": {"content": "S|", "page": 44, "level": 2}}, {"headings_1": {"content": "92,019,064", "page": 44, "level": 3}}, [{"headings_0": {"content": "S|", "page": 44, "level": 2}}, {"headings_1": {"content": "92,019,064", "page": 44, "level": 3}}], [{"headings_0": {"content": "S|", "page": 44, "level": 2}}, {"headings_1": {"content": "92,019,064", "page": 44, "level": 3}}], [{"headings_0": {"content": "S|", "page": 44, "level": 2}}, {"headings_1": {"content": "92,019,064", "page": 44, "level": 3}}], [{"headings_0": {"content": "S|", "page": 44, "level": 2}}, {"headings_1": {"content": "92,019,064", "page": 44, "level": 3}}]], "page": 44, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "89,565,766", "metadata": {"headings": [{"headings_0": {"content": "89,565,766", "page": 44, "level": 3}}, {"headings_1": {"content": "S|", "page": 44, "level": 2}}], "page": 44, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aT", "metadata": {"headings": [{"headings_0": {"content": "aT", "page": 45, "level": 3}}, {"headings_1": {"content": "89,565,766", "page": 44, "level": 3}}], "page": 45, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IPC 10 for interest on delayed payment of IPCs 1 to 08-Civil works at Enyau \nbridge \nNetworld IPC Final and Interest COO6 Mechanised maintenance of unpaved  \n41,834,544 \nroads Luwero station \nMatrizx IPC Interest Periodic maintenance of unpaved roads under Mubende 40,128,501 station Kakumiro Nkooko \n41 \n5265991 12-May-23 PNR SERVICES LIMITED \nPNR IPC Interest COO1 Mechanised maintenance of unpaved roads under \n39,989,659 \nframework Arua = \\| \n\\| \\| \n2927651 \nMOTA ENGIL ENGENHARIA E CONSTRUCAO Interest IPC 2 Ishaka Katunguru \n39,712,958 20-Dec-22  \nAFRICA SA \nLUSA CONSTRUCTION AND ENGINEERING CO Lusa Construction IPC Interest COO1 Mechanised maintenance of unpaved \n38,327,663 \n5476477 \n23-May-23 \nLTD \nroads under framework Hoima station \n\u2014\\| \\| \n5842853 \n13-Jun-23 TEGEKA ENTERPRISES LTD \n\\_  \n4265059 16-Mar-23 TERRAIN SERVICES LTD \n5790632 07-Jun-23 PEKASA ENTERPRISES LTD \n6406206 \n26-Jun-23 PNR SERVICES LIMITED \\| \n5175303 \n04-May-23 GREY STONE INVESTMENTS LIMITED \n\\| \n: \nTegeka IPC Interest COO1 Framework Masindi \n37,760,299 INH: \\| \nIPC 23-Interest IPCs 01 to 19-Sironko Chololo and Kibimba bridges \n34,429,367 on \nPekasa IPC Interest COO2 Mechanised maintenance of unpaved roads under \n34,272,622 Kasese Station \n=  \nPNR Partial payment of IPC Interest COO1 Framework Arua Balanace to be 31,740,206 \n\\| paid Ugx.8,249,453 \n\\|  \nGreystone IPC Interest COO6 Mechanised maintenance of unpaved roads 30,318,999 under framework Kabale \n6269716 23-Jun-23 JB UNITED CIVIL ENGINEERING & BUILDING J.B United IPC Interest COO1 Framework Soroti", "metadata": {"headings": [{"headings_0": {"content": "aT", "page": 45, "level": 3}}, {"headings_1": {"content": "89,565,766", "page": 44, "level": 3}}, [{"headings_0": {"content": "aT", "page": 45, "level": 3}}, {"headings_1": {"content": "89,565,766", "page": 44, "level": 3}}], 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"level": 3}}, {"headings_1": {"content": "89,565,766", "page": 44, "level": 3}}], [{"headings_0": {"content": "aT", "page": 45, "level": 3}}, {"headings_1": {"content": "89,565,766", "page": 44, "level": 3}}], [{"headings_0": {"content": "aT", "page": 45, "level": 3}}, {"headings_1": {"content": "89,565,766", "page": 44, "level": 3}}], [{"headings_0": {"content": "aT", "page": 45, "level": 3}}, {"headings_1": {"content": "89,565,766", "page": 44, "level": 3}}], [{"headings_0": {"content": "aT", "page": 45, "level": 3}}, {"headings_1": {"content": "89,565,766", "page": 44, "level": 3}}], [{"headings_0": {"content": "aT", "page": 45, "level": 3}}, {"headings_1": {"content": "89,565,766", "page": 44, "level": 3}}], [{"headings_0": {"content": "aT", "page": 45, "level": 3}}, {"headings_1": {"content": "89,565,766", "page": 44, "level": 3}}], [{"headings_0": {"content": "aT", "page": 45, "level": 3}}, {"headings_1": {"content": "89,565,766", "page": 44, "level": 3}}], [{"headings_0": {"content": "aT", "page": 45, "level": 3}}, {"headings_1": {"content": "89,565,766", "page": 44, "level": 3}}], [{"headings_0": {"content": "aT", "page": 45, "level": 3}}, {"headings_1": {"content": "89,565,766", "page": 44, "level": 3}}], [{"headings_0": {"content": "aT", "page": 45, "level": 3}}, {"headings_1": {"content": "89,565,766", "page": 44, "level": 3}}], [{"headings_0": {"content": "aT", "page": 45, "level": 3}}, {"headings_1": {"content": "89,565,766", "page": 44, "level": 3}}], [{"headings_0": {"content": "aT", "page": 45, "level": 3}}, {"headings_1": {"content": "89,565,766", "page": 44, "level": 3}}], [{"headings_0": {"content": "aT", "page": 45, "level": 3}}, {"headings_1": {"content": "89,565,766", "page": 44, "level": 3}}], [{"headings_0": {"content": "aT", "page": 45, "level": 3}}, {"headings_1": {"content": "89,565,766", "page": 44, "level": 3}}], [{"headings_0": {"content": "aT", "page": 45, "level": 3}}, {"headings_1": {"content": "89,565,766", "page": 44, "level": 3}}]], "page": 45, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "29,238,760", "metadata": {"headings": [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}], "page": 46, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| CONTRACTORS LIMITED \nARMPASS TECHNICAL SERVICES LIMITED IPC 07-Interest on IPCs 1,2 and 3-Civil works on Kagandi and Dungulwa \n28,564,191 \n4265313 \n16-Mar-23 \n5557315 25-May-23 DALACH INVESTMENT LIMITED \\| \n\\| \nbridges \nDalach IPC Interest COO1 Mechanised maintenance of unpaved roads under \n27,585,011 framework Kotido Station Kotido Lopei Kaabong  \n: \n\\| \nMechanised maintenance of unpaved roads under \\| \nJB UNITED CIVIL ENGINEERING & BUILDING JB United interest COOS \n27,241,324 \n4257553 \n15-Mar-23  \nCONTRACTORS LIMITED \n2066644 \n14-Nov-22 TERRAIN SERVICES LTD \nframework Lira : \n\\| Interest on delayed payment of IPC 13 for civil works at Alla Gazi Aca bridges \\| 25,934,497 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}, [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}], [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}], [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}], [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}], [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}], [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}], [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}], [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}], [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}], [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}], [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}], [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}], [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}], [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}], [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}], [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}], [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}], [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}], [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}], [{"headings_0": {"content": "29,238,760", "page": 46, "level": 2}}, {"headings_1": {"content": "aT", "page": 45, "level": 3}}]], "page": 46, "document_name": "Uganda National Roads Authority ( UNRA) Report of the 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ENGINEERING & BUILDING JB United Interest payment COO6 Mechanised maintenance of unpaved \n-750,490 4241455  \nCONTRACTORS LIMITED \n5936695 20-Jun-23 PNR SERVICES LIMITED \\| \n\\| \nroads under framework Lira \nPNR IPC Interest COO1 Mechansied maintenance of unpaved roads under \n-1,079,677 framework Kitgum : \\|  \n\\| \nIPC Interest COO1 Mechanised maintenance of unpaved roads under \n-1,118,071 x \n5260410 12-May-23 ETATS LIMITED Etats \n\u00a9 35031851  \n20-Jun-23 SANIX TECHNOLOGIES LIMITED \n\\| \n5557315 25-May-23 DALACH INVESTMENT LIMITED \nframework Jinja \nSanix Interest IC 1 COO4 Mechanised maintenance of unpaved roads under \n-1,308,982 \\|  \n\\| Ibanda  \n: \nDalach IPC Interest COO1 \nMechanised of unpaved roads under -1,655,101 maintenance \nframework Kotido Station Kotido Lopei Kaabong \nLIMITED \u2014 Greystone \\| \n5175303 04-May-23 \\|  \nGREY STONE INVESTMENTS \nIPC Interest COO6 Mechanised maintenance of unpaved \nroads. -1,819,140 \\| under framework Kabale \n6406206  \n26-Jun-23 PNR SERVICES LIMITED \nPNR Partial payment of IPC Interest COO1 Framework Arua Balanace to be", "metadata": {"headings": [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}, [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}], [{"headings_0": {"content": "2,251,469", "page": 48, "level": 3}}, {"headings_1": {"content": "3,765,246", "page": 48, "level": 3}}]], "page": 48, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201c1,904,412 |", "metadata": {"headings": [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], "page": 48, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "paid Ugx.8,249,453 \n5476477  \n23-May-23 \nLUSA CONSTRUCTION AND ENGINEERING CO \\| Lusa Construction IPC Interest COO1 Mechanised maintenance of unpaved  \n-2,299,660 \nroads under framework Hoima station \n\\| Ba LTD  \n\\_ \n5265991 12-May-23 PNR SERVICES LIMITED \n\\|  \n5935223 20-Jun-23 MATRIXZ KS SYSTEMS LIMITED \\| \nL Se \\| \n6406233 \n26-Jun-23 BCR GENERAL LIMITED \nPNR IPC Interest COO1 Mechanised maintenance of unpaved roads under \n-2,399,380 \\| framework Arua \nIPC Interest Periodic maintenance of unpaved roads \n; under Mubende -2,407,710 > \nMatrizx \nstation \nKakumiro Nkooko =  \n= \nBCR IPC COO1 Interest on \ndelayed Mechanised maintenance of unpaved \n-3,200,745 roads Mubende Lusalira Nkonge \na4 \n6381060  \n26-Jun-23 TRACE MARK UGANDA LTD \n\\\\ \n5792748  \n07-Jun-23 ASSURED ENGINEERING SERVICES LTD \n6273645  \n23-Jun-23 DAVRICH COMPANY (U) LIMITED \nu \n5931851  \n20-Jun-23 SANIX TECHNOLOGIES LIMITED \n5204696  \n\\| \n09-May-23. STRAKON LIMITED \n\\| \nTracemark partial payment Interest IPC 1 to 3 Periodic maintenance of -3,371,427 unpaved roads Mbale station \nAssured IPC Interest Periodic maintenance of unpaved roads under Masaka -3,468,861 Station \nDavrich Interest Periodic maintenence of unpaved roads under Arua station -3,722,101 \nSanix Interest on IPC 1 and 2 COO3 Mechanised maintenance of unpaved -4,547,350 roads under Ibanda Station \nStrakon Interest on IPC 1 COO6 Mechanised maintenance of unpaved roads  \n-5,014,027 \nunder framework Moroto \n5194491  \n04-May-23 \n. \nGIC LOGISTICS AND ENGINEERS LTD IN JOINT Gic Logistics Interest COO1 Mechanised maintenance of unpaved roads  \n-5,098,955 VENTURE WITH STRAKON LTD  \nunder framework COO1 \n5266785  \n\\_ \n12-May-23 CUBEROOT LIMITED  \nCuberoot IPC Interest Periodic maintenance of unpaved roads under Moroto  \n-5,208,636 \nStation Lokapel Nabilatuk \\| \n5571307 25-May-23 \\| LUSA CONSTRUCTION AND ENGINEERING CO Lusa IPC Interest COO2 Mechanised maintenance of unpaved roads under  \n-5,393,068 LTD framework Hoima \n5790572  \n07-Jun-23  \nLUSA CONSTRUCTION AND ENGINEERING CO Lusa IPC Interest COO4 Mechanused maintenance of unpaved roads Hoima  \n-8,151,693 LTD", "metadata": {"headings": [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}, [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}]], "page": 48, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5789695. 07-Jun-23 NET WORLD (U) LTD  \n5  \n6270494 23-Jun-23 PRIME CONTRACTORS LTD", "metadata": {"headings": [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], "page": 49, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n4255893  \n15-Mar-23 NET WORLD (U) LTD \nNetworld Interest COO3 Unpaved roads Jinja station Kaliro Namwima  \n-10,037,395 \nPrime interest on IPC 1 and 2 COO1 Framework Kitgum  \n-10,295,913 \n. \nNetworld IPC Final and Interest COO6 Mechanised maintenance of unpaved  \n-13,944,848 \nroads Luwero station \n6283009 23-Jun-23 STRAKON-TEGEKA JV  \nJV Strakon and Tegeka IPC Interest Access and Drainage of Buloma Swamp !  \n-17,036,826 \nalong Buloma Bupyana swamp under Jinja station  \n6204094  \n23-Jun-23  \nAZU PROPERTIES LTD-NIPPON PARTS (U) LTD JV Azu and Nippon IPC Interest on IPC 7 Access and drainage improvement  \n-17,240,848 JOINT VENTURE  \nworks Bukuya swamp under Mubende station \n\\| \n5739411  \n30-May-23. STRAKON LIMITED \n5570734  \n25-May-23 MG ENGINEERS & CONTRACTORS LTD \n\\| \nTotal \nStrakon IPC Interest on IPC 1 and 2 COO5 Mechanised maintenance of  \n-17,601,716 \nunpaved roads under framework Moroto \nMG Engineers IPC Interest Mechanised maintenance of unpaved roads -18,609,000 under framework Tororo \n\\| 11,929,322,198 \n45", "metadata": {"headings": [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}, [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201c1,904,412 |", "page": 48, "level": 3}}, {"headings_1": {"content": "2,251,469", "page": 48, "level": 3}}]], "page": 49, "document_name": "Uganda National Roads Authority ( UNRA) Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}]}
\ No newline at end of file
diff --git a/reports/chunks/Uganda Police Force Reports of the Auditor General, 2023.chunks.json b/reports/chunks/Uganda Police Force Reports of the Auditor General, 2023.chunks.json
new file mode 100644
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@@ -0,0 +1 @@
+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "0", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 2}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 2}}], "page": 2, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "ii", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 2}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 2}}], "page": 2, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "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"], ["LGs", "Local Governments"], ["MDAs", "Ministries, Departments and Agencies"], ["Mn", "Million"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["MOJCA", "Ministry of Justice and Constitutional Affairs"], ["NAA", "National Audit Act, 2008"], ["NTR", "Non-Tax Revenue"], ["PBS", "Programme Budgeting System"], ["PFMA", "Public Financial Management Act, 2015"], ["PPDA", "Public Procurement and Disposal of Public Assets"], ["PPP", "Public Private Partnership"], ["PS/ST", "Permanent Secretary/Secretary to Treasury"], ["TI", "Treasury Instructions, 2017"], ["UGX", "Uganda Shillings"], ["UPF", "Uganda Police Force"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "iii", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "page": 4, "level": 2}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 4, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "page": 4, "level": 2}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 4, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of the Uganda Police Force, which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and 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 accompanying financial statements of the Uganda Police Force, for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 (PFMA) and the Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "page": 4, "level": 2}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA POLICE FORCE", "page": 4, "level": 2}}]], "page": 4, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Uganda Police Force 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.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below to be key audit matters communicated in my report. \n1.0", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}]], "page": 4, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 2 of schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an Appropriation Account showing the services for which the moneys expended were voted, the sums actually expended on each service, and the state of each vote compared with the amount appropriated for that vote by Parliament. \nEntities prepare budgets every year which provide expected revenue and expenditure for the year. The budgets are supported by work plans that show what specific activities and out-puts the funds will be spent on in order to deliver services to citizens. \n1 \nIn arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe Uganda Police Force is mandated to Protect Life and Property, preserve law and order, prevent and detect crime, and promote institutional development, governance and management. \nDuring the financial year 2022/2023, the entity had a budget of UGX.980.416Bn out of which UGX.963.316Bn was warranted, as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}, [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}]], "page": 4, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Recurrent (wage)", "427.545", "427.545", "100%"], ["2", "Recurrent (non-wage)", "296.900", "282.800", "95%"], ["3", "Development", "255.971", "252.971", "98%"], ["", "**Total**", "**980.416**", "**963.316**", "**98%**"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Sn", "Details", "Budget (UGX Bn)", "Warrants (UGX Bn)", "Percentage"], "type": "table"}}, {"content": "Out of the total warrants of UGX.963.316Bn I reviewed activities/outputs worth UGX.684.335Bn (71%) as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Wage expenditure (Payroll audit/FS audit)", "427.545", "44%"], ["2", "Focus area (Assessment of the condition of detention facilities in UPF)", "4.021", "45%"], ["3", "Outputs/activities performance review selected for budget", "252.769", "71%"], ["", "**Total amount audited**", "**684.335**", ""], ["", "**Total warrants**", "**963.316**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Sn", "Details", "Actual Amount (UGX)", "Cumulative Percentage"], "type": "table"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**N o**", "**Observation**", "**Recommendati on**"], ["**1.1**", "**Revenue Performance** of Non-Tax Revenue (NTR)** to the approved NTR estimates for the financial year 2022/2023, Uganda Police budgeted to collect UGX.40.66Bn during the year. However, by the end of the year UGX.43.609Bn had been collected representing a 107% performance. **of GOU warrants** entity had an approved budget of UGX.980Bn out of which UGX.963Bn was warranted resulting in a shortfall of UGX.17Bn representing a 98% performance. performance of warrants is shown in the table below; **Programme Approved Budget** (UGX Bn)** **Warrants (UGX Bn)** Governance and security 980.42  963.32 **Variance (UGX Bn)** **%age perform ance** 17.10 98% **Performance** According **Performance** The The", "commended the Accounting  Officer for the excellent revenue performance. advised the Accounting  Officer to ensure that  key unimplemented activities  are prioritised  for rollover  the following financial to I I"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**N o**", "**Observation**", null, "**Recommendati on**"], ["The UGX.17.10Bn that was not warranted was meant for the following activities which were either partially or not implemented at all; **% age of Explanation** **budget not** released** **Amount not released (Bn UGX)** 4.22 **Account affected** Fuel, Lubricants and Oils increase 33% The budget cuts resulted in the in domestic arrears for Fuel, Lubricants and Oils. For instance, fuel arrears  by UGX.0.545Bn in the year. Increased arrears of uniforms by UGX.2.45Bn during the year. increased 17% 32% Insurance for helicopters and marine boats were not fully paid due to budget cuts, and the entity incurred arrears of UGX.2.9bn  1% Addressed in a separate report. built 37% The planned land acquisition at Bwaise and Mirimi was not done.  29% The newly police stations of Kakumiro and Sheema were not furnished. 36% Funds for maintenance of buildings was not fully released, and planned maintenance of buildings was not carried out.  6% Funds for maintenance of transport equipment was not fully released, which led to the accumulation of domestic arrears for fleet maintenance of UGX.187 million.  11% Funds for Rent was not fully released, and it caused an accumulation of domestic arrears.  current financial year, rent arrears increased by UGX.2.7Bn  65% UPF planned to recruit 2500 PPCs but only recruited 1,272 as a result the underfunding. In the of 9% The planned acquisition of information  and communication technology equipment, accessories and services were not done as a result of the non-release of budgeted funds. 2.49 2.02 1.32 1.10 0.58 0.54 0.53 0.48 0.48 0.45 Beddings, clothing, footwear and related services Insurances Classified Assets Acquisition Land Acquisition - - Furniture and Fittings  - Acquisition Maintenance  \\- Buildings and Structures Maintenance  \\- Transport Equipment - to Rent (Produced Assets) private entities Recruitment Expenses Information and Communicati on Technology Services.", null, "year  for implementation.", null]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 6, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_6", "column_7"], "type": "table"}}, {"content": "3", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 6, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**N Observation o**", null, null, null, "**Recommendati on**"], ["Property Management Expenses Accounting been  arrears were the Ministry of have their The", "0.43", "19%", "Funds for property management were not fully released; as result, sanitation services in some stations and barracks were not fully achieved. a", ""], [null, "Officer explained that the unimplemented activities had in the work plan for the new financial year while the verified and captured. Management continues to engage Finance, Planning and Economic Development in a bid to budgets fully released.", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 7, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_3", "column_5", "column_7", "column_10"], "type": "table"}}, {"content": [["**N Observation o**", null, null, null, "**Recommendati on**"], ["Property Management Expenses Accounting been  arrears were the Ministry of have their The", "0.43", "19%", "Funds for property management were not fully released; as result, sanitation services in some stations and barracks were not fully achieved. a", ""], [null, "Officer explained that the unimplemented activities had in the work plan for the new financial year while the verified and captured. Management continues to engage Finance, Planning and Economic Development in a bid to budgets fully released.", null, null, null], ["**1.2 Utilization of Warrants** of the total warrants of UGX.963.32Bn availed to the entity during the year, UGX.963.32was utilized representing 100% utilisation as shown in the table below.  **Programme**  **Warrants** (UGX Bn)** **Utilisation of warrants (UGX Bn)** **%age performan ce** Governance and  security 963.32 963.32 100% Out", null, null, null, ""], ["**1.3 Unsupported output budgets** 11(2)(d) of the Public Finance Management Regulations, 2016 states that the work plans of a vote shall indicate the funding allocated to each activity. to the above, I observed that the budgets for 16 outputs were not supported by individual activity costings and budgets. Table below refers; **S/ N** 1 **Budge t code** 000017 **Budget output Description** Amount (UGX Bn)** Infrastructure  Management Development and 53.101 ICT Services 000034 Education and Skills Development 000014 Administrative and Support Services 460109 Fire and Rescue Services  460106 Strategic Command and Policy Guidance 000019  460114 Marine Services  000050 Health Services  000042 Projects Management 2  3  4  5  6  7  8  9  10 000039 Policies, Regulations and Standards  11 460116 Railway Police Services  12 460117 Traffic Management  13 000012 Legal advisory services  14 460119 Production and Productivity enhancement 15 460115 Police Professional Standards  16 000001 Audit and Risk Management  **Total** 45.835 34.227 20.799 15.408 14.002 11.989 8.698 8.080 7.908 6.003 5.750 5.110 4.893 2.995 0.961 **245.759** to provide detailed costing for activities implies that the costing at output level cannot be justified, and as such, there is a risk that the entity either over or under-budgeted for these outputs. Regulation Contrary Failure", null, null, null, "In light of the weaknesses of the Programme Budgeting System (PBS), I advise the Accounting Officer to use alternatives, such as spreadsheets, when  costing activities in the budget and work- plan. I further advised the Accounting Officer to engage with the Ministry of Finance and request that the budgeting system is improved to enable  the capture of costs for activities."]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 7, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_3", "column_5", "column_7", "column_10"], "type": "table"}}, {"content": "incorporated approved \n4", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}, [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}]], "page": 7, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["The Accounting Officer explained that following the reforms in budgeting, the focus shifted to outputs and funds are allocated to inputs to implement activities that achieve the outputs and is done in the Program Budgeting System, which can be interrogated to verify this. verified the Accounting Officer\u2019s response and found that no evidence was provided to demonstrate that activities are appropriately costed. I further observed that the PBS (Programme Budgeting System) does not support costing at such a detailed level of activities. I", "", null], ["**1.4**", "**Implementation of outputs** assessed the implementation of 16 outputs that were fully quantified with 187 activities worth UGX.245.76Bn and noted that; the 16 outputs with 187 activities worth UGX.245.76Bn were partially implemented. Out of the 187 activities, the entity fully implemented 50 activities; 114 activities were partially implemented, while 23 activities remained unimplemented. are in **Appendix 1.** of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not implement the following planned activities despite having received the required funds. **not implemented;** Drilling of boreholes in Jinja, Mbarara and Ikafe at UGX.150m  2\\. Construction of 30 sub-county model police stations at UGX.4.5bn 3\\. Construction and furnishing of Mpondwe police station in Kasese 4\\. Construction of logistic and engineering office block and paving of district at UGX.600m  the parking area at UGX1.2bn district at UX.160m 5\\. Construction of an accommodation block in Kafunjo in Ntungamo 6\\. Construction of Malaba border police station at UGX.600m  7\\. Installation of solar power in Mbale barracks at UGX.500m  8\\. Renovation of Gulu health center at UGX.250m  9\\. Replacement of Asbestos sheets for houses at fire headquarters  10\\. Overhaul of Nsambya sewerage lines at UGX.245m  11\\. Procurement of police land at Mirimu (597m) and Bwaise (870m) 12\\. Purchase of fuel bowser for aircrafts at 775m  13\\. Construction of 10 accommodation blocks at Nakasongola, Sheema Busolwe, Mitooma, Kanungu, Kakumiro and Katwe Kabatoro at UGX.2.59bn  14\\. Procurement of a carload diagnostic machine, 4WD motor vehicle brake tester and exhaust emission test (1.46bn)  15\\. Purchase of a fire truck (1.6bn)  16\\. Procurement of boats at UGX.200m  17\\. Procurement of 3 cesspool trucks at UGX.1.44bn  18\\. Procurement of water purifying units for Kabalye, Olilim and FFU at UGX.100m  19\\. Procurement of 50 generators at UGX.750m I All Details Non-implementation **Activities** 1.", "I advised the Accounting  Officer  to enhance  the entity\u2019s budgeting procedures  to ensure  that adequate funds are allocated for all the activities in the work plans. I further advised the Accounting Officer  to consistently  revise work plans in response to emergencies, while adhering to established laws and regulations."]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 8, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["N o", "Observation", "Recommendati on"], "type": "table"}}, {"content": [["The Accounting Officer explained that following the reforms in budgeting, the focus shifted to outputs and funds are allocated to inputs to implement activities that achieve the outputs and is done in the Program Budgeting System, which can be interrogated to verify this. verified the Accounting Officer\u2019s response and found that no evidence was provided to demonstrate that activities are appropriately costed. I further observed that the PBS (Programme Budgeting System) does not support costing at such a detailed level of activities. I", "", null], ["**1.4**", "**Implementation of outputs** assessed the implementation of 16 outputs that were fully quantified with 187 activities worth UGX.245.76Bn and noted that; the 16 outputs with 187 activities worth UGX.245.76Bn were partially implemented. Out of the 187 activities, the entity fully implemented 50 activities; 114 activities were partially implemented, while 23 activities remained unimplemented. are in **Appendix 1.** of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not implement the following planned activities despite having received the required funds. **not implemented;** Drilling of boreholes in Jinja, Mbarara and Ikafe at UGX.150m  2\\. Construction of 30 sub-county model police stations at UGX.4.5bn 3\\. Construction and furnishing of Mpondwe police station in Kasese 4\\. Construction of logistic and engineering office block and paving of district at UGX.600m  the parking area at UGX1.2bn district at UX.160m 5\\. Construction of an accommodation block in Kafunjo in Ntungamo 6\\. Construction of Malaba border police station at UGX.600m  7\\. Installation of solar power in Mbale barracks at UGX.500m  8\\. Renovation of Gulu health center at UGX.250m  9\\. Replacement of Asbestos sheets for houses at fire headquarters  10\\. Overhaul of Nsambya sewerage lines at UGX.245m  11\\. Procurement of police land at Mirimu (597m) and Bwaise (870m) 12\\. Purchase of fuel bowser for aircrafts at 775m  13\\. Construction of 10 accommodation blocks at Nakasongola, Sheema Busolwe, Mitooma, Kanungu, Kakumiro and Katwe Kabatoro at UGX.2.59bn  14\\. Procurement of a carload diagnostic machine, 4WD motor vehicle brake tester and exhaust emission test (1.46bn)  15\\. Purchase of a fire truck (1.6bn)  16\\. Procurement of boats at UGX.200m  17\\. Procurement of 3 cesspool trucks at UGX.1.44bn  18\\. Procurement of water purifying units for Kabalye, Olilim and FFU at UGX.100m  19\\. Procurement of 50 generators at UGX.750m I All Details Non-implementation **Activities** 1.", "I advised the Accounting  Officer  to enhance  the entity\u2019s budgeting procedures  to ensure  that adequate funds are allocated for all the activities in the work plans. I further advised the Accounting Officer  to consistently  revise work plans in response to emergencies, while adhering to established laws and regulations."]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 8, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["N o", "Observation", "Recommendati on"], "type": "table"}}, {"content": "5", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 8, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**N Observation o**", "**Recommendati on**"], ["20\\. Procurement of weighing scales at UGX.20m  21\\. Railway Police Services (Rehabilitation of Railway Police detaches in Budumba, Bukedea, Kachumbala, Soroti, Kumi, Opiko, Acuna and Gulu)  22\\. Construction of 3 hybrid regional stores for logistics (food), FFU and duty-free  23\\. Procurement of 15 canine specialized career vehicles at UGX1.5bn **implemented activities** Phase construction of a 300-bed police hospital. (Whereas this was fully funded with UGX.4Bn, only UGX.1Bn was spent on consultancy services)  2\\. UPF planned for Insurance of 7.8Bn and released was 5.7Bn but actually paid only 3.1Bn)  3\\. UPF planned major renovations for five (5) Inspectorate of Vehicles (IOV) centres at a cost of UGX. 350 million. Instead, only two (2) IOV centres in Naguru and Mbarara were renovated at a cost of UGX.788 million.  4\\. Seven accommodation blocks in Nakasongola, Sheema, Mitooma, Busolwe, Kanungu, Kakumiro and Katwe  5\\. Titling of parcels of land (planned 40, titled 28)  6\\. Cadastral surveys (planned 80, achieved \u2026)  7\\. Construction of Jinja and Entebbe apartment blocks (physical progress of 15%) attained) 8\\. Clearance of investigative case backlogs (target 50%, but only 12% 9\\. Districts with coordination offices for retired police officers (target 50 districts, actual 20 districts).  10\\. Construction of district police headquarters (target 5, achieved 2) 11\\. Construction of Bukomansimbi Police station (physical progress of 15%)  12\\. Development of the Electronic Policing Information System (ePIS) 13\\. Purchase of motorcycles (target 13, actual procured 5 Accounting Officer explained that due to inadequate funding some activities were not funded and hence not implemented. verified the Accounting Officer\u2019s response and found that no evidence was provided to demonstrate that these activities were not fully funded. I further observed that the entity implemented unplanned activities that arose from emergencies or other unforeseen circumstances. Some of the unplanned activities have been highlighted in my report. I **Partially** 1. The", ""], ["**1.5 Activities implemented outside the approved work plan** reviewed the Annual Work plan and expenditure details and noted that UPF implemented nine (9) activities outside the approved work plan worth UGX.11.78Bn. I found no evidence that the work plan had been amended or permission sought and received. See the details table below; **Activity details** Audit comment** Procurement brass equipment of band UPF procured equipment worth UGX.1.2bn. The plan and budget provided for **Amount spent (UGX Bn)** 1.250 I **N o** 1", "I advised the Accounting  Officer to always implement activities as per approved work plans. I further advised the Accounting Officer to seek for"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 9, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_7"], "type": "table"}}, {"content": [["**N Observation o**", "**Recommendati on**"], ["20\\. Procurement of weighing scales at UGX.20m  21\\. Railway Police Services (Rehabilitation of Railway Police detaches in Budumba, Bukedea, Kachumbala, Soroti, Kumi, Opiko, Acuna and Gulu)  22\\. Construction of 3 hybrid regional stores for logistics (food), FFU and duty-free  23\\. Procurement of 15 canine specialized career vehicles at UGX1.5bn **implemented activities** Phase construction of a 300-bed police hospital. (Whereas this was fully funded with UGX.4Bn, only UGX.1Bn was spent on consultancy services)  2\\. UPF planned for Insurance of 7.8Bn and released was 5.7Bn but actually paid only 3.1Bn)  3\\. UPF planned major renovations for five (5) Inspectorate of Vehicles (IOV) centres at a cost of UGX. 350 million. Instead, only two (2) IOV centres in Naguru and Mbarara were renovated at a cost of UGX.788 million.  4\\. Seven accommodation blocks in Nakasongola, Sheema, Mitooma, Busolwe, Kanungu, Kakumiro and Katwe  5\\. Titling of parcels of land (planned 40, titled 28)  6\\. Cadastral surveys (planned 80, achieved \u2026)  7\\. Construction of Jinja and Entebbe apartment blocks (physical progress of 15%) attained) 8\\. Clearance of investigative case backlogs (target 50%, but only 12% 9\\. Districts with coordination offices for retired police officers (target 50 districts, actual 20 districts).  10\\. Construction of district police headquarters (target 5, achieved 2) 11\\. Construction of Bukomansimbi Police station (physical progress of 15%)  12\\. Development of the Electronic Policing Information System (ePIS) 13\\. Purchase of motorcycles (target 13, actual procured 5 Accounting Officer explained that due to inadequate funding some activities were not funded and hence not implemented. verified the Accounting Officer\u2019s response and found that no evidence was provided to demonstrate that these activities were not fully funded. I further observed that the entity implemented unplanned activities that arose from emergencies or other unforeseen circumstances. Some of the unplanned activities have been highlighted in my report. I **Partially** 1. The", ""], ["**1.5 Activities implemented outside the approved work plan** reviewed the Annual Work plan and expenditure details and noted that UPF implemented nine (9) activities outside the approved work plan worth UGX.11.78Bn. I found no evidence that the work plan had been amended or permission sought and received. See the details table below; **Activity details** Audit comment** Procurement brass equipment of band UPF procured equipment worth UGX.1.2bn. The plan and budget provided for **Amount spent (UGX Bn)** 1.250 I **N o** 1", "I advised the Accounting  Officer to always implement activities as per approved work plans. I further advised the Accounting Officer to seek for"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 9, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_7"], "type": "table"}}, {"content": "6", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 9, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**N Observation o**", null, null, null, null, "**Recommendati on**"], ["2 5 3 4 6 7 8 9 and 17 th for Police PS/ST. The", "", null, "UGX.0.6bn.  Therefore,", "plan the", "the plan revision of work  through  virements where critical activities have  be implemented  even when they were not planned for. to"], [null, "", null, "equipment worth UGX.0.6Bn", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 10, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": [["**N Observation o**", null, null, null, null, "**Recommendati on**"], ["2 5 3 4 6 7 8 9 and 17 th for Police PS/ST. The", "", null, "UGX.0.6bn.  Therefore,", "plan the", "the plan revision of work  through  virements where critical activities have  be implemented  even when they were not planned for. to"], [null, "", null, "equipment worth UGX.0.6Bn", null, null], [null, null, null, "was outside the work plan.", null, null], [null, "Procurement  of", "8.830", "UPF procured uniports worth", null, null], [null, "uniports", null, "UGX.8.83bn. The uniports were", null, null], [null, "", null, "not in the workplan or", null, null], [null, null, null, "procurement plan for", null, null], [null, null, null, "2022/2023. The funds used to", null, null], [null, null, null, "procure were drawn from a", null, null], [null, null, null, "budget code for Non-", null, null], [null, null, null, "Residential Buildings", null, null], [null, "Payment of tuition", "0.100", "A review of the work plan,", null, null], [null, "for UPF students", null, "procurement plan, and training", null, null], [null, "pursuing master\u2019s", null, "plan showed that there were no", null, null], [null, "degrees  at", null, "provisions for long-term", null, null], [null, "Makerere  and", null, "training, thus implying that this", null, null], [null, "Nkumba", null, "was an unplanned activity.", null, null], [null, "Universities", null, null, null, null], [null, "Bulk engineering", "0.483", "The tools were charged to a", null, null], [null, "tools, safety gears", null, "code for the acquisition of", null, null], [null, "and machinery", null, "residential buildings. However,", null, null], [null, "", null, "the items are not included in", null, null], [null, null, null, "the work plan and procurement", null, null], [null, null, null, "plan for the year.", null, null], [null, "Acquisition of state", "0.351", "The acquisition of state lodges", null, null], [null, "lodges", null, "was not in the work-plan for the", null, null], [null, "", null, "year despite the funds being", null, null], [null, null, null, "charged to the acquisition of", null, null], [null, null, null, "residential buildings.", null, null], [null, null, null, "", null, null], [null, "Purchase  of", "0.084", "The purchase of dogs was not", null, null], [null, "pedigree breeding", null, "in the work plan", null, null], [null, "dogs", null, null, null, null], [null, "Renovation  of", "0.367", "Renovation of Kabalye PTS was", null, null], [null, "Kabalye PTS", null, "not planned", null, null], [null, "Renovation of Kiira", "0.178", "Renovation of Kiira playground", null, null], [null, "playground", null, "was not planned", null, null], [null, "Assessing  the", "0.138", "The assessment of the Ebola", null, null], [null, "effectiveness of the", null, "containment measures was not", null, null], [null, "Ebola containment", null, "planned for", null, null], [null, "measures", null, null, null, null], [null, "", null, null, null, null], [null, "**Total**", "**11.781**", "", null, null], [null, "of activities outside the approved work plan without is a diversion of funds, leading to the accumulation of arrears non-implementation of approved/planned activities. Accounting Officer explained that management wrote to the PS/ST Secretary and Secretary to the Treasury) in a letter dated 2023 requesting for approval for the revision of the work plan year 2022/23. The PS/ST granted permission to Uganda to change the work plan in a letter dated 19 th May 2023. I was not provided with the revised work plan approved by the", null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 10, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "Implementation approval \n(Permanent April financial \nHowever, \n7 \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}, [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}]], "page": 10, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of the Government Salary Payroll", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], "page": 11, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Over the years, execution of the Government budget has been characterised by wage overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a key audit matter, to establish the root causes of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 to 2022/2023. \nDuring the audit, I undertook a physical headcount/validation of all employees at Uganda Police Force, who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four year period. \nI established that, during the last four financial years, the Uganda Police Force had a wage budget of UGX.1, 444.619Bn out of which UGX.1, 434.602Bn was utilised as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}]], "page": 11, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "2019/2020", "301.810", "298.295", "99%"], ["2", "2020/2021", "380.190", "377.105", "99%"], ["3", "2021/2022", "369.455", "366.378", "100%"], ["4", "2022/2023", "393.164", "392.823", "100%"], ["", "**Total**", "**1,444.619**", "**1,434.602**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], "page": 11, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["SN", "Financial year", "Budget (UGX Bn)", "Actual Expenditure (UGX Bn)", "Percentage"], "type": "table"}}, {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the audit.", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], "page": 11, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Validation of employees on the UPF\u2019s payroll** of 49,089 employees on Uganda Police\u2019s February 2023 payroll, a total of 33,908 (69%) were fully verified, 13,060 (27%) were partially verified, 79 individuals were not verified, while 2,042 staff (4%) did not show up as summarised in the table below; **showing a summary of the validation results of staff Details** **Total number of staff as per February 2023 payroll** **Number of Individuals 49,089** **Amount (UGX Bn)** Out **Table**", "advised the Accounting Officer to  periodically update employee lists, reconcile the payroll and liaise with other relevant stakeholders to ensure  timely payroll access of I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], "page": 11, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": "8", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], "page": 11, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["b) c) d) e) a)", "Number of employees fully verified", null, "33,908  20.478", "new employees and deletion of those who have exited."], [null, "Number of employees partially-verified", null, "13,060  7.836", null], [null, "Number of employees who appeared but", null, "79  0.040", null]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], "page": 12, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_5"], "type": "table"}}, {"content": [["b) c) d) e) a)", "Number of employees fully verified", null, "33,908  20.478", "new employees and deletion of those who have exited."], [null, "Number of employees partially-verified", null, "13,060  7.836", null], [null, "Number of employees who appeared but", null, "79  0.040", null], [null, "were not verified", null, null, null], [null, "The total number of", "Accounted for as", "1,347  0.747", null], [null, "employees who did", "dead, AWOL, retired", null, null], [null, "not appear for", "**(off the payroll)**", null, null], [null, "headcount  (no-", "Not accounted for", "695  0.357", null], [null, "shows)", "**(off-payroll)**", null, null], [null, "**Subtotal**", null, "**49,089**", null], [null, "Employees who appeared for headcount but", null, "230", null], [null, "were not on the payroll - New records", null, null, null], [null, "**Overall total covered**", null, "**49,319**", null], [null, "Below are details of the validation results: Out of 49,089 employees, a total of 33,908 (69%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.  A total of 13,060 (27%) employees appeared for validation and were partially validated due to lack of some requisite information including appointment letters, confirmation letters and minutes of appointment.  A total of 79 (0%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified.  A total of 2,042 (4%) employees on the payroll did not appear for the validation and were categorised as follows;  \uf0b7 A total 1,347 employees were confirmed dead, absconded, or retired by the time of validation. These were removed from the payroll in consultation with the Accounting Officer.  I further noted that 695 individuals who were paid UGX.0.355Bn, were not accounted for and these were omitted from the validated payroll. \uf0b7 A total of 230 individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll, as well as complete verification of the partially verified employees.", null, null, null], ["total of 17,636 employees on the main payroll had inconsistencies in their names (1,736), NINs (292), dates of birth (15,162) and gender (446) captured in the payrolls and data captured by NIRA on the National Identity cards. information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. was attributed to among others: errors at the time of data capture by NIRA, errors at the time of data capture for payroll **2.2** Inconsistencies in employee details** A Inconsistent This", null, null, null, "advised the Accounting Officer to engage the affected staff and ensure  that employee records are duly updated and brought to the attention of the appropriate authorities within a I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], "page": 12, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_5"], "type": "table"}}, {"content": "The \n9", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}]], "page": 12, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "preparation and changes initiated by employees but without corresponding adjustments on the payroll.", null, "specified for action. timeline"], ["**Utilization of the Wage Budget** reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.1,444.619Bn budgeted and approved wage funds for the four financial years, only UGX.1,434.601Bn was spent giving rise to unspent balances amounting to UGX.10.017 as shown in the table below; **showing analysis of spending on budgeted wage funds** **Years** Un-utilized funds (UGX Bn)** **Actual (UGX Bn)** **Budget (UGX Bn)** 2019/20 2020/21 2021/22 2022/23 **Total** 301.810 380.190 369.455 393.164 **1,444.619** 298.295 377.105 366.378 392.823 **1,434.601** 3.516 3.084 3.077 0.340 **10.017** to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Accounting Officer attributed the under-absorption to wage cost savings arising out of death of staff, desertion, retirement, dismissal, discharge, resignation and transfer of service. I **Table** Failure The", null, "advised the Accounting Officer to implement a comprehensive workforce planning strategy  to anticipate, plan-for and  manage I", null], [null, null, "", "staffing changes more effectively."]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], "page": 13, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_6", "column_7"], "type": "table"}}, {"content": [["", "preparation and changes initiated by employees but without corresponding adjustments on the payroll.", null, "specified for action. timeline"], ["**Utilization of the Wage Budget** reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.1,444.619Bn budgeted and approved wage funds for the four financial years, only UGX.1,434.601Bn was spent giving rise to unspent balances amounting to UGX.10.017 as shown in the table below; **showing analysis of spending on budgeted wage funds** **Years** Un-utilized funds (UGX Bn)** **Actual (UGX Bn)** **Budget (UGX Bn)** 2019/20 2020/21 2021/22 2022/23 **Total** 301.810 380.190 369.455 393.164 **1,444.619** 298.295 377.105 366.378 392.823 **1,434.601** 3.516 3.084 3.077 0.340 **10.017** to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Accounting Officer attributed the under-absorption to wage cost savings arising out of death of staff, desertion, retirement, dismissal, discharge, resignation and transfer of service. I **Table** Failure The", null, "advised the Accounting Officer to implement a comprehensive workforce planning strategy  to anticipate, plan-for and  manage I", null], [null, null, "", "staffing changes more effectively."], [null, null, "", null], [null, null, "", null], [null, null, "", null], [null, null, "", null], [null, null, "", null], [null, null, "to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Accounting Officer attributed the under-absorption to wage cost savings arising out of death of staff, desertion, retirement, dismissal, discharge, resignation and transfer of service. Failure The", null], ["**2.3**", "**Under remittance of PAYE taxes** undertook other special audit procedures to review the accuracy of the payroll including planning, budgeting and payments for the period of four years (2019/2020-2022/2023) and noted that Uganda Police under remitted UGX.0.458Bn in PAYE statutory deductions during the period. Accounting Officer explained that Uganda Police officers are exempt from Pay As You Earn (PAYE) tax. At the time of the audit review of the monthly salary register, due to pay changes, PAYE was erroneously tagged to some Police Officers. I The", null, "advised the Accounting Officer to liaise with the MoPS and update the  payroll processing system to  ensure deductions  are properly computed to avoid errors such  deducting Income  Taxes from uniformed staff. I"], ["**2.4**", "**Recruitment of special police constables** reviewed the nominal rolls, validation records and payrolls of the Uganda Police Force and noted that UPF employs 2,636 Special Police Constables who are paid a monthly salary of UGX.375,200. sampled and reviewed the records and documentation for 1,252 of the SPCs and noted that: Although SPCs were issued with contracts at the start of their employment, these had expired, and most were not formally renewed.  \uf0b7 The majority of SPCs did not have warrant cards; as a result, I was not able to readily identify and verify them as Police Officers during the validation exercise. I I \uf0b7", null, "I  the Accounting Officer to expedite the reassessment of the terms of employment of all SPCs  to confirm that they have  been amended to meet the requirements of permanent staff the Force. advised and"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 2}}], "page": 13, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_6", "column_7"], "type": "table"}}, {"content": "2.2.1", "metadata": {"headings": [{"headings_0": {"content": "2.2.1", "page": 13, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}], "page": 13, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "10", "metadata": {"headings": [{"headings_0": {"content": "2.2.1", "page": 13, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}], "page": 13, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["\uf0b7 The manner of recruitment of the SPCs to the Force was not properly documented. As a result, I was not able to verify that they were regularly recruited into the Force through advertised positions or other formal mechanisms.  \uf0b7 Over 72% of the SPCs on the one-year renewable contracts have held these positions for over ten (10) years. Accounting Officer explained that the Special Police Constables are recruited in accordance with the Police Act (2006). The Accounting Officer further explained that management has reviewed the terms of employment of the SPCs and those who met the terms were selected and sent for training at the Police Training School, Kabalye with a view of regularising their appointment to Police Constables. The", ""], ["**2.5** Delays to delete staff who are above the age of 60** analysed the age of individuals based on the date of birth in the payroll and NIRA data to determine the number of staff who had attained the age of 60 as of 30 th June 2022 and should have retired. I determined that 308 and 357 staff are above the age of 60 based on the NIRA and IPPS data respectively, but were still on the Police payroll of June 2022. The table below refers; **showing a summary of staff above the age of 60** **Category**  Based on NIRA data  Based on IPPS payroll data 308 357 **No of staff above 60 years** differences in the numbers of staff who have attained the age of 60 between the NIRA and IPPS data could have resulted from discrepancies in the dates of birth recorded in the two systems.  A total of 95 staff are documented as being above the age of 60 in both NIRA and IPPS records. analysis shows that out of these, 35 individuals were removed from the payroll during the financial year 2022/2023, however, there were delays of an average of nine (9) months to remove the individuals from the payroll. This resulted in a payment of UGX.218,455,130 to the individuals past their retirement date. balance of 61 individuals continued to earn salary throughout the financial year 2022/2023. By 30 th June 2023, the Uganda Police Force had paid UGX.376,757,000 to these individuals. Accounting Officer explained that management has reviewed the files of the said officers and a total number of 44 are retired officers and SPCs on contract, 346 were retired and have been removed from the payroll as advised. For the remaining 275 officers, their files are being reviewed to establish the correct dates of birth. I **Table** The Further The The", "I commended the Accounting Officer for taking timely action to remove those irregularly on the payroll. I further advised the Accounting Officer to expedite the review of the remaining officers and ensure that they are removed from the payroll."], ["**Delayed deletion employees who had retired, gone AWOL or died** **2.6** analysed the payroll and other UPF records to determine whether the payroll is regularly updated and observed that a number of staff had either retired or died but were yet to be deleted from the payroll as of 30 th June, 2023. I", "advised the Accounting Officer to ensure that any payments to the retired staff are I"]], "metadata": {"headings": [{"headings_0": {"content": "2.2.1", "page": 13, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}], "page": 14, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_5"], "type": "table"}}, {"content": [["\uf0b7 The manner of recruitment of the SPCs to the Force was not properly documented. As a result, I was not able to verify that they were regularly recruited into the Force through advertised positions or other formal mechanisms.  \uf0b7 Over 72% of the SPCs on the one-year renewable contracts have held these positions for over ten (10) years. Accounting Officer explained that the Special Police Constables are recruited in accordance with the Police Act (2006). The Accounting Officer further explained that management has reviewed the terms of employment of the SPCs and those who met the terms were selected and sent for training at the Police Training School, Kabalye with a view of regularising their appointment to Police Constables. The", ""], ["**2.5** Delays to delete staff who are above the age of 60** analysed the age of individuals based on the date of birth in the payroll and NIRA data to determine the number of staff who had attained the age of 60 as of 30 th June 2022 and should have retired. I determined that 308 and 357 staff are above the age of 60 based on the NIRA and IPPS data respectively, but were still on the Police payroll of June 2022. The table below refers; **showing a summary of staff above the age of 60** **Category**  Based on NIRA data  Based on IPPS payroll data 308 357 **No of staff above 60 years** differences in the numbers of staff who have attained the age of 60 between the NIRA and IPPS data could have resulted from discrepancies in the dates of birth recorded in the two systems.  A total of 95 staff are documented as being above the age of 60 in both NIRA and IPPS records. analysis shows that out of these, 35 individuals were removed from the payroll during the financial year 2022/2023, however, there were delays of an average of nine (9) months to remove the individuals from the payroll. This resulted in a payment of UGX.218,455,130 to the individuals past their retirement date. balance of 61 individuals continued to earn salary throughout the financial year 2022/2023. By 30 th June 2023, the Uganda Police Force had paid UGX.376,757,000 to these individuals. Accounting Officer explained that management has reviewed the files of the said officers and a total number of 44 are retired officers and SPCs on contract, 346 were retired and have been removed from the payroll as advised. For the remaining 275 officers, their files are being reviewed to establish the correct dates of birth. I **Table** The Further The The", "I commended the Accounting Officer for taking timely action to remove those irregularly on the payroll. I further advised the Accounting Officer to expedite the review of the remaining officers and ensure that they are removed from the payroll."], ["**Delayed deletion employees who had retired, gone AWOL or died** **2.6** analysed the payroll and other UPF records to determine whether the payroll is regularly updated and observed that a number of staff had either retired or died but were yet to be deleted from the payroll as of 30 th June, 2023. I", "advised the Accounting Officer to ensure that any payments to the retired staff are I"]], "metadata": {"headings": [{"headings_0": {"content": "2.2.1", "page": 13, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}], "page": 14, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_5"], "type": "table"}}, {"content": [["\uf0b7 The manner of recruitment of the SPCs to the Force was not properly documented. As a result, I was not able to verify that they were regularly recruited into the Force through advertised positions or other formal mechanisms.  \uf0b7 Over 72% of the SPCs on the one-year renewable contracts have held these positions for over ten (10) years. Accounting Officer explained that the Special Police Constables are recruited in accordance with the Police Act (2006). The Accounting Officer further explained that management has reviewed the terms of employment of the SPCs and those who met the terms were selected and sent for training at the Police Training School, Kabalye with a view of regularising their appointment to Police Constables. The", ""], ["**2.5** Delays to delete staff who are above the age of 60** analysed the age of individuals based on the date of birth in the payroll and NIRA data to determine the number of staff who had attained the age of 60 as of 30 th June 2022 and should have retired. I determined that 308 and 357 staff are above the age of 60 based on the NIRA and IPPS data respectively, but were still on the Police payroll of June 2022. The table below refers; **showing a summary of staff above the age of 60** **Category**  Based on NIRA data  Based on IPPS payroll data 308 357 **No of staff above 60 years** differences in the numbers of staff who have attained the age of 60 between the NIRA and IPPS data could have resulted from discrepancies in the dates of birth recorded in the two systems.  A total of 95 staff are documented as being above the age of 60 in both NIRA and IPPS records. analysis shows that out of these, 35 individuals were removed from the payroll during the financial year 2022/2023, however, there were delays of an average of nine (9) months to remove the individuals from the payroll. This resulted in a payment of UGX.218,455,130 to the individuals past their retirement date. balance of 61 individuals continued to earn salary throughout the financial year 2022/2023. By 30 th June 2023, the Uganda Police Force had paid UGX.376,757,000 to these individuals. Accounting Officer explained that management has reviewed the files of the said officers and a total number of 44 are retired officers and SPCs on contract, 346 were retired and have been removed from the payroll as advised. For the remaining 275 officers, their files are being reviewed to establish the correct dates of birth. I **Table** The Further The The", "I commended the Accounting Officer for taking timely action to remove those irregularly on the payroll. I further advised the Accounting Officer to expedite the review of the remaining officers and ensure that they are removed from the payroll."], ["**Delayed deletion employees who had retired, gone AWOL or died** **2.6** analysed the payroll and other UPF records to determine whether the payroll is regularly updated and observed that a number of staff had either retired or died but were yet to be deleted from the payroll as of 30 th June, 2023. I", "advised the Accounting Officer to ensure that any payments to the retired staff are I"]], "metadata": {"headings": [{"headings_0": {"content": "2.2.1", "page": 13, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}], "page": 14, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_5"], "type": "table"}}, {"content": "11", "metadata": {"headings": [{"headings_0": {"content": "2.2.1", "page": 13, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}], "page": 14, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "From my analysis, I found that 1,656 staff had retired, deserted, or deceased but were not immediately deleted from the payroll. As a result, I verified that 1,612 of the individuals were paid a gross salary of UGX.921, 250,559 (approximately UGX.11, 055,006,708 per annum. The actual loss will be confirmed after verification of the actual dates on which the individuals left the force checked against the date they were eventually deleted from the payroll. The table below refers; **showing wastages by category** **Category No**  1 Retired 2 Deceased 3 Deserter 4 AWOL 5 Terminated 6 Wastages 7 Dismissed 8 Resigned  In Prison 9  Contract Expired/Terminated 10  Discharged 11  Transfer Of Service 12  Duplicate 13  Suspension 14  **Total** **Count** 556 405 310 229 69  32  15  15  7  6  6  4  1  1 **1656** The delays in deleting retired or deceased staff imply that the entity\u2019s payroll and manpower were overstated. It may also delay the processing and payment of the employee\u2019s terminal benefits. The Accounting Officer explained that Uganda Police Force still relies on a manual system to check the dates for retiring personnel. However, the advice of the Auditor General has been taken and management is ready to take action. **Table**", "deducted  from their pension or gratuity payments. In addition, the Accounting Officer is advised to strengthen  the controls to ensure that the payrolls are updated on time."], ["**No**", null, ""], ["1", null, null], ["2", null, null], ["3", null, null], ["4", null, null], ["5", null, null], ["6", null, null], ["7", null, null], ["8", null, null], ["9", null, null], ["10", null, null], ["11", null, null], ["12", null, null], ["13", null, null], ["14", null, null], ["", null, null], ["The delays in deleting retired or deceased staff imply that the entity\u2019s payroll and manpower were overstated. It may also delay the processing and payment of the employee\u2019s terminal benefits. The Accounting Officer explained that Uganda Police Force still relies on a manual system to check the dates for retiring personnel. However, the advice of the Auditor General has been taken and management is ready to take action.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "2.2.1", "page": 13, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}], "page": 15, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": "3.0", "metadata": {"headings": [{"headings_0": {"content": "2.2.1", "page": 13, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 2}}], "page": 15, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of detention facilities at the Uganda Police Force", "metadata": {"headings": [{"headings_0": {"content": "Management of detention facilities at the Uganda Police Force", "page": 15, "level": 2}}, {"headings_1": {"content": "2.2.1", "page": 13, "level": 2}}], "page": 15, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The warrants received by UPF include a total of UGX.4.021Bn meant for managing detention facilities, which I audited using a focus area approach.  \nUganda Police Force budgeted UGX.4.021Bn all of which was warranted and spent on the management of detention facilities in the financial year 2022/2023.  \nI audited the condition of detention facilities at UPF as a focus area and observed the following:  \n3.1", "metadata": {"headings": [{"headings_0": {"content": "Management of detention facilities at the Uganda Police Force", "page": 15, "level": 2}}, {"headings_1": {"content": "2.2.1", "page": 13, "level": 2}}], "page": 15, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Detention of suspects beyond 48 hours", "metadata": {"headings": [{"headings_0": {"content": "Detention of suspects beyond 48 hours", "page": 15, "level": 2}}, {"headings_1": {"content": "Management of detention facilities at the Uganda Police Force", "page": 15, "level": 2}}], "page": 15, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Article 23 (4) (b) of the Constitution of Uganda 1995 as amended and Section 25(1) and (3) of the Uganda Police Act stipulates that a police officer on arresting a suspect without a warrant shall produce the suspect so arrested before a magistrate\u2019s court within forty-eight (48) hours unless earlier released on bond. If subsection 25(1) of 12 \nthe Act is not being complied with, any person may apply to the magistrate within twenty-four hours, who shall order his or her release unless charged. \nDuring my inspection of the detention facilities in 42 stations, I observed that a total of 362 suspects had been detained for more than 48 hours, with stations such as Kasangati and Nakasongola police stations having suspects in custody for more than two weeks. \nKeeping suspects beyond the stipulated timeline of 48 hours contradicts the stipulated law, denies justice to the suspects and may result in litigation costs. \nThe Accounting Officer attributed this to logistical challenges that delay the investigation process of cases, the mismatch and non-alignment between the number of courts, the Police and the number or geographical spread of the prosecutors (i.e the ODPP). The Accounting Officer further explained that a request for additional budget to cater for Police Operations was submitted and is captured in the Ministerial Policy Statement.", "metadata": {"headings": [{"headings_0": {"content": "Detention of suspects beyond 48 hours", "page": 15, "level": 2}}, {"headings_1": {"content": "Management of detention facilities at the Uganda Police Force", "page": 15, "level": 2}}, [{"headings_0": {"content": "Detention of suspects beyond 48 hours", "page": 15, "level": 2}}, {"headings_1": {"content": "Management of detention facilities at the Uganda Police Force", "page": 15, "level": 2}}], [{"headings_0": {"content": "Detention of suspects beyond 48 hours", "page": 15, "level": 2}}, {"headings_1": {"content": "Management of detention facilities at the Uganda Police Force", "page": 15, "level": 2}}], [{"headings_0": {"content": "Detention of suspects beyond 48 hours", "page": 15, "level": 2}}, {"headings_1": {"content": "Management of detention facilities at the Uganda Police Force", "page": 15, "level": 2}}], [{"headings_0": {"content": "Detention of suspects beyond 48 hours", "page": 15, "level": 2}}, {"headings_1": {"content": "Management of detention facilities at the Uganda Police Force", "page": 15, "level": 2}}]], "page": 15, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "Detention of suspects beyond 48 hours", "page": 15, "level": 2}}], "page": 16, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the Ministry of Finance to avail the required funds to acquire the necessary logistics to undertake timely investigation of cases. \n3.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "Detention of suspects beyond 48 hours", "page": 15, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "Detention of suspects beyond 48 hours", "page": 15, "level": 2}}]], "page": 16, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Congestion in Police Cells", "metadata": {"headings": [{"headings_0": {"content": "Congestion in Police Cells", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], "page": 16, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Rule 13 of the United Nations Standard Minimum Rules for the Treatment of Suspects requires that all sleeping accommodation provided for the use of prisoners and suspects shall meet all health requirements with due regard to climatic conditions, minimum floor space, lighting, heating and ventilation. \nI selected a sample of 60 of the 184 policing districts/divisions for field inspections across the whole country to assess the condition of the detention cells and observed that in all the 60 policing districts, the male cells were too congested beyond their built holding capacity. \nWhereas Uganda Police Force has improved the infrastructure by building new police stations, the buildings being constructed have the same plans in both design and size with little or no regard to the crime rates for the different areas. Ideally, areas such as urban centres with high crime rates should get bigger cells that can accommodate a similarly large number of suspects. \nOvercrowding in cells increases the chances of spreading transmittable diseases like tuberculosis, hepatitis B and many others from one suspect to another. Excessive congestion in the cells further limits the clean air supply, raising health and security concerns amongst the suspects and the community. \nThe Accounting Officer attributed the status to budget shortfalls and challenges that have been captured in the Ministerial Policy Statement. The Accounting Officer further stated that Uganda Police is implementing mitigation measures such as the use of Police Bonds and delivering suspects directly to court. \n13", "metadata": {"headings": [{"headings_0": {"content": "Congestion in Police Cells", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}, [{"headings_0": {"content": "Congestion in Police Cells", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], [{"headings_0": {"content": "Congestion in Police Cells", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], [{"headings_0": {"content": "Congestion in Police Cells", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], [{"headings_0": {"content": "Congestion in Police Cells", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], [{"headings_0": {"content": "Congestion in Police Cells", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}]], "page": 16, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 2}}, {"headings_1": {"content": "Congestion in Police Cells", "page": 16, "level": 2}}], "page": 17, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to seek more funding to build a better and larger infrastructure to cater for the increasing population across the country. I further advise the Accounting Officer to consider building cells based on the information about the crime rate of the area; that is police stations with higher crime rates should get bigger cells enough to accommodate the big numbers. \n3.3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 2}}, {"headings_1": {"content": "Congestion in Police Cells", "page": 16, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 2}}, {"headings_1": {"content": "Congestion in Police Cells", "page": 16, "level": 2}}]], "page": 17, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Non-separation of suspects in detention facilities", "metadata": {"headings": [{"headings_0": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], "page": 17, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Article 34 (6) of the constitution of Uganda stipulates that a child offender who is kept in lawful custody or detention shall be kept separately from adult offenders. \nThe UPF strategic plan 2015-2020 denotes that a police station, at its minimum, is required to have separate detention cells for women, men, boys and girls. \nContrary to this, my inspection of 72 sampled stations revealed that several police stations did not have separate detention cells for the four categories of offenders. \nOut of the 72 sampled stations across the regions in the country for assessment of different categories of cells, only 11 stations (or 15%) had detention cells for all four categories, as summarised in the table below:", "metadata": {"headings": [{"headings_0": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}, [{"headings_0": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], [{"headings_0": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], [{"headings_0": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}]], "page": 17, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Police stations with cells for all four categories of suspects", "11"], ["2", "Police stations with only male cells", "1"], ["3", "Police stations with only Male and Female adult cells", "36"], ["4", "Police stations with male adult, female adult and male juvenile cells only", "21"], ["5", "Police stations without any detention cells", "3"], ["Total", "72", null]], "metadata": {"headings": [{"headings_0": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], "page": 17, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["No", "Categories", "Number of Stations"], "type": "table"}}, {"content": "I further noted that there were no special facilities for suspects with special needs, for instance, pregnant women and breastfeeding mothers, among others. These women and their children also suffer in an unclean environment, risking the health of their babies. \nThe failure to separate detainees according to gender or age may be a violation of human rights as it might result in physical harassment and abuse and can compromise the inmates' right to privacy and dignity. \nThe Accounting Officer explained that the request for additional budget, budget shortfall and challenges thereto are captured in the Ministerial Policy Statement.", "metadata": {"headings": [{"headings_0": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}, [{"headings_0": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], [{"headings_0": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}]], "page": 17, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 2}}, {"headings_1": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}], "page": 17, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to lobby for more funding to build separate cells for the different categories of suspects. \n3.4", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 2}}, {"headings_1": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 2}}, {"headings_1": {"content": "Non-separation of suspects in detention facilities", "page": 17, "level": 2}}]], "page": 17, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Insufficient sanitary facilities at Police holding cells", "metadata": {"headings": [{"headings_0": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], "page": 17, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "14 \nAccording to the policing strategy 2020/21-2024/25, UPF\u2019s planned interventions to address Objective 7 of the NDP II Programme on Strengthening compliance with Uganda\u2019s Bill of Rights was to improve access to water, sanitation and hygienic conditions at all police establishments (including elimination of the use of \u201cbucket system\u201d). \nI inspected a sample of detention facilities across the country and noted the following weaknesses:", "metadata": {"headings": [{"headings_0": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}, [{"headings_0": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], [{"headings_0": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}]], "page": 17, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Bucket system: I inspected sixty (60) police stations with holding cells to determine the number of cells with sufficient sanitary facilities that meet prescribed standards and observed that nineteen (19) detention centres are still using the bucket system. I observed that the bucket system is most prevalent in Gulu East Division, Mbale CPS, Hoima, and Rubanda.", "metadata": {"headings": [{"headings_0": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], "page": 18, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "- Physical state of waterborne toilets: I further noted that most waterborne toilets in detention facilities are not flushing; instead, a bucket is used to draw water which is manually poured into the toilets.", "metadata": {"headings": [{"headings_0": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], "page": 18, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "- Physical state of pit latrines: I noted that some stations use temporary pit latrines, which are in very poor conditions; some toilets are full, others are not roofed while some are without shutters as shown in photos.", "metadata": {"headings": [{"headings_0": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], "page": 18, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "Latrine in bad condition in Gulu", "metadata": {"headings": [{"headings_0": {"content": "Latrine in bad condition in Gulu", "page": 18, "level": 5}}, {"headings_1": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}], "page": 18, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Use of the bucket system compounded with high congestion is unhygienic, degrading and dehumanising, resulting in a violation of the suspect\u2019s rights. The poor state of the latrines may also lead to easy spread of diseases. \nThe Accounting Officer explained that due to resource constraints, Uganda Police has planned to tackle the sanitation challenges in phases and in every financial year UGX.1.16Bn has been allocated. \nThis is being implemented at regional level with each of the 29 regions being allocated UGX.10Mn per quarter.", "metadata": {"headings": [{"headings_0": {"content": "Latrine in bad condition in Gulu", "page": 18, "level": 5}}, {"headings_1": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}, [{"headings_0": {"content": "Latrine in bad condition in Gulu", "page": 18, "level": 5}}, {"headings_1": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}], [{"headings_0": {"content": "Latrine in bad condition in Gulu", "page": 18, "level": 5}}, {"headings_1": {"content": "Insufficient sanitary facilities at Police holding cells", "page": 17, "level": 2}}]], "page": 18, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Latrine in bad condition in Gulu", "page": 18, "level": 5}}], "page": 18, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that all funds released are used to address the challenge and to regularly monitor the progress so that any challenges can be addressed in a timely manner.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Latrine in bad condition in Gulu", "page": 18, "level": 5}}], "page": 18, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 18, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "15 \nWithout qualifying my opinion, I would like to draw the readers\u2019 attention to the following matter which has been reflected in the statement of financial position or disclosed in the notes to the financial statements. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], [{"headings_0": {"content": "Emphasis of Matter", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}]], "page": 18, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Contingent liability related to compensation for land occupancy", "metadata": {"headings": [{"headings_0": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 18, "level": 2}}], "page": 19, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Police Force reported a total of UGX.13.10Bn as a contingent liability in the memorandum Statement of Quantified Contingent Liabilities and Guarantees arising from occupying land belonging to Uganda Cooperative Transport Union. \nI reviewed records pertaining to the liability and observed the following issues:", "metadata": {"headings": [{"headings_0": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 18, "level": 2}}, [{"headings_0": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 18, "level": 2}}]], "page": 19, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- There was no contract or tenancy agreement with Uganda Cooperative Transport Union covering the period to which the arrears relate. As a result, I could not ascertain the basis for estimating the reported arrears amounts or determine whether the obligation appropriately belongs to Uganda Police Force.", "metadata": {"headings": [{"headings_0": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 18, "level": 2}}], "page": 19, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "- The estimated amount owed and computed was argued. For instance, whereas the amount verified by the Chief Government Valuer was UGX.13.1Bn, an independent valuer hired by the IGG set the value as UGX.9.23Bn while KCCA set the value of similar properties at UGX.2.44Bn (or UGX.8.9m per month).", "metadata": {"headings": [{"headings_0": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 18, "level": 2}}], "page": 19, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "- There is no evidence that UPF consumed the services to which the arrears relate. Such evidence would include proof of occupancy, public records granting occupancy, proof of payment of bills, including utilities while at the premises, reports from local authorities in the area, and correspondences between the landlord and UPF regarding the occupancy.", "metadata": {"headings": [{"headings_0": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 18, "level": 2}}], "page": 19, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "- Although the amount has been committed to by Uganda Police Force, which amounts to the retrospective acceptance that there is a binding contract (arising from a constructive obligation) between the two parties, there was no evidence availed to me that the Solicitor General\u2019s opinion, as the chief government adviser on all legal matters, had been sought.", "metadata": {"headings": [{"headings_0": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 18, "level": 2}}], "page": 19, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "- I further noted that the reported arrears of UGX.13.1Bn relate to the period from 2009 to October 2021. I noted that UPF has continued to occupy the premises since. Thus, the arrears relating to the period from November 2021 to 30 th June 2023 have not been provided for. There is a risk that the total arrears are under reported.", "metadata": {"headings": [{"headings_0": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 18, "level": 2}}], "page": 19, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "There is a risk that the disclosure of the liability as a contingent liability does not adhere to the Accounting Standards and regulatory requirements for the disclosure of contingent liabilities. \nManagement did not provide a response to the issues raised to enable me to confirm the existence and accuracy of the contingent liability.", "metadata": {"headings": [{"headings_0": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 18, "level": 2}}, [{"headings_0": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 18, "level": 2}}]], "page": 19, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}], "page": 19, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to review and confirm the validity of the liability. I further advised the Accounting Officer to ensure that all the legal documents (including contracts or agreements) related to the potential liability are in place and to seek legal \n16 \nadvice from the Solicitor General as well as expert opinions from the Government valuer and other stakeholders given the disparities in the valuation figures. In addition, the Accounting Officer should document evidence of all services consumed to provide a complete and accurate basis for the liability.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Contingent liability related to compensation for land occupancy", "page": 19, "level": 2}}]], "page": 19, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.0 Classified Expenditure", "metadata": {"headings": [{"headings_0": {"content": "5.0 Classified Expenditure", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], "page": 20, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Included in the total expenditure of UGX.963, 153,268,297 is expenditure worth UGX.231, 194,430,147 which relates to classified expenditure. In compliance with Section 24 of the Public Finance Management Act, 2015 (Classified Expenditure), this expenditure is audited and reported on separately. \n6.0", "metadata": {"headings": [{"headings_0": {"content": "5.0 Classified Expenditure", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}, [{"headings_0": {"content": "5.0 Classified Expenditure", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}]], "page": 20, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Valuation of non-current assets", "metadata": {"headings": [{"headings_0": {"content": "Valuation of non-current assets", "page": 20, "level": 2}}, {"headings_1": {"content": "5.0 Classified Expenditure", "page": 20, "level": 2}}], "page": 20, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 16.15.8 of the Treasury Instructions 2017 requires that the fair value of items of PPE is usually their market value, determined by appraisal. An appraisal of the value of an asset shall be undertaken by a member of the valuation profession, who holds a recognized and relevant professional qualification. For some assets, the fair value shall be readily ascertainable by reference to quoted prices in an active market. \nThe entity reported total non-current assets of UGX.1, 726,985,890,650 in the Statement of Financial Position. The value of these assets has been restated following the change in Accounting Policy and the guidance from the Accountant General in his communication Ref. AGO/494/01 dated 27 th July, 2023 that required the entity to recognize the historical cost of all its assets in the statement of financial position. \nThe valuation of these assets has been done by the entity using the valuation guidelines issued by the Accountant General. \n7.0", "metadata": {"headings": [{"headings_0": {"content": "Valuation of non-current assets", "page": 20, "level": 2}}, {"headings_1": {"content": "5.0 Classified Expenditure", "page": 20, "level": 2}}, [{"headings_0": {"content": "Valuation of non-current assets", "page": 20, "level": 2}}, {"headings_1": {"content": "5.0 Classified Expenditure", "page": 20, "level": 2}}], [{"headings_0": {"content": "Valuation of non-current assets", "page": 20, "level": 2}}, {"headings_1": {"content": "5.0 Classified Expenditure", "page": 20, "level": 2}}], [{"headings_0": {"content": "Valuation of non-current assets", "page": 20, "level": 2}}, {"headings_1": {"content": "5.0 Classified Expenditure", "page": 20, "level": 2}}]], "page": 20, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accumulation of Domestic Arrears", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of Domestic Arrears", "page": 20, "level": 2}}, {"headings_1": {"content": "Valuation of non-current assets", "page": 20, "level": 2}}], "page": 20, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not take any credit from any local company or body unless it has no unpaid domestic arrears from debts in the previous financial year, and it has the capacity to pay the expenditure from the approved estimates as appropriated by parliament for that financial year. \nA trend analysis of the domestic arrears position of the Uganda Police Force over the past five (5) years shows a decreasing trend from UGX.161.0Bn in 2017/2018 to UGX.77.3Bn at the close of the financial year 2021/2022. However, in the year under review, domestic arrears increased from UGX.77.3Bn to UGX.98.818Bn. The table below refers;", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of Domestic Arrears", "page": 20, "level": 2}}, {"headings_1": {"content": "Valuation of non-current assets", "page": 20, "level": 2}}, [{"headings_0": {"content": "Accumulation of Domestic Arrears", "page": 20, "level": 2}}, {"headings_1": {"content": "Valuation of non-current assets", "page": 20, "level": 2}}]], "page": 20, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing the trend of arrears at UPF", "metadata": {"headings": [{"headings_0": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 20, "level": 2}}], "page": 20, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["1.", "30 th June 2018", "161.047", "-"], ["2.", "30 th June 2019", "166.519", "3.4%"], ["3.", "30 th June 2020", "164.103", "-1.5%"], ["4.", "30 th June 2021", "114.053", "-30.5%"], ["5.", "30 th June 2022", "77.318", "-32.2%"], ["6", "30 th June 2023", "98.818", "41%"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 20, "level": 2}}], "page": 20, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["No", "Year-End", "Amount (UGX Bn)", "Percentage Change"], "type": "table"}}, {"content": "17 \nWhereas the trend of outstanding arrears has been reducing over the years, the entity continues to accrue arrears. For example, in the current financial year of audit, new domestic arrears amounting to UGX.47.02Bn were committed while only UGX.25.52Bn existing arrears were paid, thus increasing the outstanding amounts to UGX.98.818Bn. \nAccrued domestic arrears adversely affect budget performance in the subsequent year as funds appropriated may be diverted to the settlement of the arrears. There may also be cases of litigation for non-payment of goods or services already consumed. \nThe Accounting Officer explained that management has improved on the budget discipline as evidenced by the declining trend of domestic arrears over the past 3 years from FYR 2020/21 to FYR 2022/23. The majority of the arrears are utilities which impact the welfare of our staff. \nThe UPF continues to put in place measures to reduce the arrears such us introduction of prepaid meters, monthly reconciliations with the utility companies, load shedding in barracks between 8am and 5pm, Repair of vehicles in UPF workshops, sinking boreholes and use of solar system and Force multipliers through use of ICT to embrace paper less transactions among others. We also continue to engage MoFPED and Parliament to increase the resource envelope.", "metadata": {"headings": [{"headings_0": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 20, "level": 2}}, [{"headings_0": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 20, "level": 2}}], [{"headings_0": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 20, "level": 2}}], [{"headings_0": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 20, "level": 2}}], [{"headings_0": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 20, "level": 2}}]], "page": 20, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}], "page": 21, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always adhere to the commitment control system to prevent the accumulation of domestic arrears. I further advised the Accounting Officer to develop strategies to mitigate further accumulation of arrears and engage the Ministry of Finance to provide adequate resources for settling the existing arrears. \nOther matter \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements: \n8.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Table showing the trend of arrears at UPF", "page": 20, "level": 2}}]], "page": 21, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Assessment of Conditions of Health Management", "metadata": {"headings": [{"headings_0": {"content": "Assessment of Conditions of Health Management", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], "page": 21, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "8.1", "metadata": {"headings": [{"headings_0": {"content": "Assessment of Conditions of Health Management", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], "page": 21, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Conditions of Police Health Facilities", "metadata": {"headings": [{"headings_0": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}, {"headings_1": {"content": "Assessment of Conditions of Health Management", "page": 21, "level": 2}}], "page": 21, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The Police Annual Medical report for the financial year 2022/23 indicates that the Directorate of Police health services offers integrated health care services, which include; Clinical, Public Health, Medico-legal and Administration and training. I noted that UPF has a total of 96 Health Centers (HCs) spread across the country at different levels; that is, HC II (81), HC III (11) and HC IV (04). \nThe services offered in these health units mainly include outpatient care, except for the six (6) Health Centres with maternity centres at Nsambya, Masaka, Jinja, Mbale, Tororo and Arua.  \nDuring the year, a total of UGX.1.347Bn (39.2%) was released to support the procurement of medicines and sundries, out of which UGX.1.253Bn (93%) was the total value of supplies from National Medical Stores (NMS) and the UGX.93.60Mn (7.0%) as direct release to cater for additional medicines & medical supplies to support the various training and other operational activities conducted during the reporting period. \n18 \nThe Police Annual Medical report indicates a number of achievements including; the renovation of eleven (11) health facilities, an increase in the human resource strength for the Health by 194 personnel from 506 to 699, and the introduction of TB, HIV and Malaria screening among suspects in 16 KMP (Kampala Metropolitan) high volume police stations. \nDespite the above milestones, audit inspections carried out in September 2023 revealed the following weaknesses in the management of health services in Uganda Police Force: \n8.2", "metadata": {"headings": [{"headings_0": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}, {"headings_1": {"content": "Assessment of Conditions of Health Management", "page": 21, "level": 2}}, [{"headings_0": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}, {"headings_1": {"content": "Assessment of Conditions of Health Management", "page": 21, "level": 2}}], [{"headings_0": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}, {"headings_1": {"content": "Assessment of Conditions of Health Management", "page": 21, "level": 2}}], [{"headings_0": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}, {"headings_1": {"content": "Assessment of Conditions of Health Management", "page": 21, "level": 2}}], [{"headings_0": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}, {"headings_1": {"content": "Assessment of Conditions of Health Management", "page": 21, "level": 2}}], [{"headings_0": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}, {"headings_1": {"content": "Assessment of Conditions of Health Management", "page": 21, "level": 2}}]], "page": 21, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Limited capacity to offer all health services", "metadata": {"headings": [{"headings_0": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, {"headings_1": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}], "page": 22, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Health centres in Police stations are typically a one-room establishment for providing health services to the service members and their families. \nI noted that seven (7) Health Centre (HC) IIs are not gazetted by National Medical Stores (NMS). Consequently, they don\u2019t directly receive drug supplies from National Medical Stores. \nBesides the perennial drug deficiencies in the majority of HCIIs, their nature also limits the services they offer to the clients, which necessitates their upgrade to offer comprehensive health services. \nAs a result of their nature, the health services to the police fraternity and the surrounding community is limited. \nThe Accounting Officer explained that: \ni.  \nAll Police HCs are housed in infrastructure not originally designed to serve as health centres. However, UPF is committed to continuing with the gradual upgrade of the infrastructure. Police is in the process of constructing new stations and handing over the old station blocks which have more rooms to serve as Police HCs for example Luwero, Ssembabule, Moroto and few other old station blocks have been handed over. \nii.  \nThe seven (07) Police HCs that don\u2019t receive drugs from National Medical Stores (NMS) were opened in the recent past and they include; Kasanda, CI Headquarters, Police Headquarters, Elegu, Natete, Butaleja and Kakiri. UPF awaits for budgetary increase from Ministry of Finance to NMS to cater for the said 07 HCs. \niii.  \nAll Health Center Level II are supposed to receive a prescribed package of drugs directly from NMS every after two (2) months. However, due to budgetary cuts across all Government MDAs including National Medical Stores (NMS), the 2 monthly cycles have not been consistently observed for almost the last 2 years and this causes the drug deficiencies. \n19", "metadata": {"headings": [{"headings_0": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, {"headings_1": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}, [{"headings_0": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, {"headings_1": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}], [{"headings_0": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, {"headings_1": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}], [{"headings_0": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, {"headings_1": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}], [{"headings_0": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, {"headings_1": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}], [{"headings_0": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, {"headings_1": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}], [{"headings_0": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, {"headings_1": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}], [{"headings_0": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, {"headings_1": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}], [{"headings_0": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, {"headings_1": {"content": "Conditions of Police Health Facilities", "page": 21, "level": 2}}]], "page": 22, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}], "page": 23, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to fast-track the process of upgrading the seven (07) health centres to a higher status to ensure that they receive drugs and other supplies from National Medical Stores. \n8.3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "Limited capacity to offer all health services", "page": 22, "level": 2}}]], "page": 23, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Absence of basic minimum health services standards", "metadata": {"headings": [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], "page": 23, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The Uganda Police Force Health Services Directorate, in its mission statement, promises to provide health services to the Uganda Police Force to the maximum possible standards that are evidence-based and in line with the Ministry of Health guidelines. \nHealth Centre IIs are the first-level health facilities that provide preventive, promotive, outpatient, curative health services and emergency delivery services, while Health Centre IIIs provide preventive, promotive, outpatient, curative, maternity, accident, emergency services, patient and Laboratory services. \nI inspected 21 Health Centre IIs and three (3) Health Centre IIIs under the management of Uganda Police to assess the level of compliance with the minimum national health service delivery standards and observed that none of the health centre IIs and IIIs met the minimum standards as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}, [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}]], "page": 23, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Health Centre II", "21", "\uf0b7 None of the HC IIs met the minimum number of nine (09) health workers. As a result, the available staff are overburdened with work. \uf0b7 None of the HC IIs had at least two (2) emergency delivery beds as required. I observed that some had just one, while others did not have a delivery bed. Implying that pregnant women had to seek maternity services elsewhere. \uf0b7 None of the health centres had at least one placenta pit and medical waste pit as required by the minimum standards. \uf0b7 None of the HC IIs had at least four (4) housing units for staff. Staff have to move long distances to attend to patients at these health centres."], ["Health Centre III", "3", "I inspected the three (3) health centre IIIs of Isingiro, Rukungiri and Hoima police stations and noted the following: These facilities were understaffed. None of the sampled HC III facilities had the minimum staffing levels of 19 health workers. \uf0b7 None of the health centres have the required minimum of 14 medical beds. \uf0b7"]], "metadata": {"headings": [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], "page": 23, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Health center category", "Number inspected", "Level of compliance with the minimum health service delivery standards"], "type": "table"}}, {"content": "20", "metadata": {"headings": [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], "page": 23, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- There was an absence of a maternity ward to offer basic and emergency obstetric care services.\n- None of the facilities had the required minimum number of 10 housing units and ancillary structures.", "metadata": {"headings": [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], "page": 24, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "The absence of adequate facilities at the health centres negatively impacts service delivery to the Uganda Police and members of the public who use these facilities. \nThe Accounting Officer explained that: \ni.  \nAll Police HCs are understaffed because there has not been general recruitment of health workers in the past four years. However, steps have been taken to have internal recruitment for Police personnel who have undertaken medical courses. The 26th Police Council meeting held at Police headquarters on the 8th/9th December 2022 also resolved to have general recruitment of 500 health workers in order to increase the staffing levels. \nii.  \nThe beds are lacking in most Police HCs mainly because of limited space (most of the HCs are housed in 1 or 2 rooms). However, the HCs where we are allocated reasonable space, efforts have been made to have such facilities in place for example Ssembabule (04beds), Luwero (02beds), Arua (13 beds), Tororo (07beds), Mbale (13beds), and Nsambya (18 beds). \niii.  \nMost of the Police HC IIs lack institutional medical waste pits. However, partnerships have been made with the district health officers and all the waste generated from Police HCs is managed at nearby local Government hospitals/ health centres. \niv. It is true most Police health workers don\u2019t have decent institutional accommodation. This is one of the major challenges affecting the whole Police Work Force. However, efforts are being made by Police leadership to construct/ expand institutional housing units in order to improve accommodation for all the personnel. \nv.  \nOnly six (06) HC IIIs offer maternity services (including deliveries). This was made possible mainly because of the available working space and midwives to manage these facilities. However, Police offers basic antenatal care (without deliveries) in twenty (20) HCs namely; Iganga, Bugiri, ASTU Katakwi, Dokolo, Gulu, Hoima, Kabale, Kasese, Kabalore, Kalisizo, Kiboga, Lugazi, Mbarara, Mpigi, Moroto, Naguru, PTS Kabalye, Rukungiri, Soroti, and Ssembabule.", "metadata": {"headings": [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}, [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}]], "page": 24, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 2}}, {"headings_1": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}], "page": 24, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to lobby for additional financial provisions to ensure that all Health Centres under the Uganda Police Force are properly facilitated and comply with the set minimum health service delivery standards. \n21 \n9.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 2}}, {"headings_1": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 2}}, {"headings_1": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 2}}, {"headings_1": {"content": "Absence of basic minimum health services standards", "page": 23, "level": 2}}]], "page": 24, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of transport facilities", "metadata": {"headings": [{"headings_0": {"content": "Management of transport facilities", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 2}}], "page": 25, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Part 2.1.0 of the Uganda Police Force Strategic Policing Plan 2015 \u2013 2020 on institutional and administrative framework provides that for effective service delivery by the Police Station to the community, each Policing district or division should have a minimum of three (3) operational vehicles to move both personnel and suspects swiftly within the division and to Courts of Law. \nMy inspection of the various police stations revealed the following observations: \n9.1", "metadata": {"headings": [{"headings_0": {"content": "Management of transport facilities", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 2}}, [{"headings_0": {"content": "Management of transport facilities", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 2}}], [{"headings_0": {"content": "Management of transport facilities", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 2}}]], "page": 25, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of transport facilities for policing districts/division", "metadata": {"headings": [{"headings_0": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}, {"headings_1": {"content": "Management of transport facilities", "page": 25, "level": 2}}], "page": 25, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the 60 Policing Districts selected for physical inspections, 27 Policing districts had only one operational vehicle, 29 Policing districts had at least two operational vehicles, 04 Policing districts had 03 Operational cars, and only 01 policing district had 04 operational cars to use for the force to reach out to all corners of the district. Details in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}, {"headings_1": {"content": "Management of transport facilities", "page": 25, "level": 2}}], "page": 25, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["One operational vehicle", "27", "I noted that 27 stations had only one operational vehicle instead of the required 4"], ["Two operational vehicles", "19", "I observed that 19 stations had only two operational vehicles instead of the required 4"], ["Three operational vehicles", "4", "There were only four stations that had three operational vehicles"], ["Four operational vehicles", "1", "Only one station had the four minimum required operational vehicles"], ["No operational vehicles", "9", "Nine stations had no operational vehicle"], ["**Total**", "**60**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}, {"headings_1": {"content": "Management of transport facilities", "page": 25, "level": 2}}], "page": 25, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Category", "No of stations/policing districts", "Audit comment"], "type": "table"}}, {"content": "The limited number of operational vehicles negatively affects service delivery to the community as the force cannot swiftly move to crime scenes, limiting patrols and delaying the transportation of suspects from holding cells to designated places and courts. \nThis is partly due to the numerous requests for police escort cars from ministries, departments, agencies, and heads of parastatals, leading to a strain on the limited number of police vehicles. \nThe Accounting Officer explained that all MDAs have been advised to procure their own security vehicles and UPF helps in customizing them for the purpose and manning during operations. In addition, the challenges are being addressed under the subcounty policing model that is being implemented in a phased approach beginning with Greater Masaka Region.", "metadata": {"headings": [{"headings_0": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}, {"headings_1": {"content": "Management of transport facilities", "page": 25, "level": 2}}, [{"headings_0": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}, {"headings_1": {"content": "Management of transport facilities", "page": 25, "level": 2}}], [{"headings_0": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}, {"headings_1": {"content": "Management of transport facilities", "page": 25, "level": 2}}]], "page": 25, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}], "page": 25, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the different MDAs to provide and maintain their own escort cars for the different heads of institutions so that the few available police vehicles are used to provide services to the wider community. I further advised \n22 \nthe Accounting Officer to expedite the roll out of the sub-county policing model to ensure that the challenge of inadequate coverage of police operations is addressed. \n9.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "Lack of transport facilities for policing districts/division", "page": 25, "level": 2}}]], "page": 25, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inadequate number of drivers to manage the police fleet", "metadata": {"headings": [{"headings_0": {"content": "Inadequate number of drivers to manage the police fleet", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 2}}], "page": 26, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer indicated in his commentary on the financial statements that the force lacks the required number of drivers and that other government agencies have taken most police drivers. The UPF-approved microstructure for Fleet Management indicates staffing gaps for driver positions. \nI further noted that UPF has several vehicles without drivers, yet 129 drivers employed by Uganda Police were attached to different Ministries, Departments and Agencies in the financial year under review, as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate number of drivers to manage the police fleet", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 2}}, [{"headings_0": {"content": "Inadequate number of drivers to manage the police fleet", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 2}}]], "page": 26, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Parliament", "18"], ["2", "Judiciary", "19"], ["3", "Ministry of internal affairs", "17"], ["4", "Ministry of health", "6"], ["5", "Prime minister office", "13"], ["6", "Directorate of public prosecution", "5"], ["7", "President\u2019s office", "3"], ["8", "Vice President\u2019s office", "9"], ["9", "Ministry of Lands", "3"], ["10", "Office of the Prime Minister \u2013 East African Community Affairs ministry", "3"], ["11", "Other entities", "33"], ["**Total**", "**129**", null]], "metadata": {"headings": [{"headings_0": {"content": "Inadequate number of drivers to manage the police fleet", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 2}}], "page": 26, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["No", "Institution", "Number of drivers"], "type": "table"}}, {"content": "Deficiency in numbers of staff compared with the approved structure negatively affects the efficiency levels of service delivery due to fatigue to the existing drivers. \nThe Accounting Officer explained that 201 drivers were recruited in the financial year 2023/2024 and currently on attachment after which they will be trained before deployment. To cover the gaps, recruitment of drivers will be considered whenever recruitment of new personnel is done. \nThe Accounting Officer\u2019s response did not address the issue of the 129 police drivers working for other Ministries and Government Agencies despite remaining on the UPF payroll.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate number of drivers to manage the police fleet", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 2}}, [{"headings_0": {"content": "Inadequate number of drivers to manage the police fleet", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 2}}], [{"headings_0": {"content": "Inadequate number of drivers to manage the police fleet", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 2}}]], "page": 26, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "Inadequate number of drivers to manage the police fleet", "page": 26, "level": 2}}], "page": 26, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to consider recalling drivers from non-entitled MDAs or pursue recruiting other staff to fill the gaps. In addition, the Accounting Officer should expedite the deployment of the newly recruited drivers to address the staffing shortage.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "Inadequate number of drivers to manage the police fleet", "page": 26, "level": 2}}], "page": 26, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9.3 Grounded vehicles", "metadata": {"headings": [{"headings_0": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 26, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The UPF strategic policing plan 2020/2021-2024/25 indicates that UPF has a total of 7,502 fleet constituting of 805 pick\u2013up trucks, 260 saloon cars, 71 station wagons, 31 ambulances, eight buses, 18 Omnibuses, 75 specialized vehicles, 19 construction \n23 \nequipment, 20 hydra foam machines, 100 tricycles, 5,850 motorcycles, 53 boats, three helicopters, one fixed-wing aircraft and 20 donkeys. \nI reviewed the status report on the police fleet for the financial year ended 2022/2023 and noted that 153 vehicles and 815 motorcycles were grounded. \nMost vehicles are grounded due to the absence of spare parts, and some are not in repairable condition. Additionally, vehicles that are decommissioned are not disposed- off, further contributing to this problem. \nThe grounded vehicles exacerbate the already limited number of police operational vehicles. \nThe Accounting Officer explained that two technical teams were constituted to carryout inspection of the fleet in all the regions. Reports are being compiled and the fleet which are beyond economic repair will be included on the list for disposal. Those that can be recovered will be catered for in a phased manner due to insufficient funds allocated for maintenance.", "metadata": {"headings": [{"headings_0": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}, [{"headings_0": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}]], "page": 26, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 2}}, {"headings_1": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}], "page": 27, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the full operationalization of the regional mechanical workshops to repair the grounded yet repairable vehicles in the various regions and to expedite the ongoing inspection of the Force\u2019s fleet by the technical teams so that their recommendations can be incorporated in a comprehensive plan of action. \n9.3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 2}}, {"headings_1": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 2}}, {"headings_1": {"content": "9.3 Grounded vehicles", "page": 26, "level": 2}}]], "page": 27, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of impounded vehicles", "metadata": {"headings": [{"headings_0": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}], "page": 27, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Impounded vehicles are motor vehicles, motorcycles and bicycles that were kept in custody by Uganda Police pending the conclusion of crime or accident investigations. During the audit inspections of police facilities, I observed that all police stations and posts had a collection of impounded motor-vehicles and motorcycles. \nA review of the management of the impounded vehicles and motorcycles revealed the following weaknesses:", "metadata": {"headings": [{"headings_0": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}, [{"headings_0": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}]], "page": 27, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- There was no policy on where to hold and store vehicles that have been impounded\n- There was no detailed inventory of the impounded assets; thus, theft and vandalism cannot be ruled out.\n- There were cases of abandoned vehicles and motorcycles. These litter police premises are unsightly and are contaminated through leakages.\n- There is limited capacity to dispose of or transfer such assets to collection yards, with related logistical challenges such as inadequate car carriers, fuel and space.\n- There were no documented operational procedures for managing and disposing of the impounded vehicles and motorcycles.", "metadata": {"headings": [{"headings_0": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}], "page": 27, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "Interviews with staff managing the stations and posts revealed that some vehicles and motorcycles had concluded investigations and court resolutions on file. However, police stations and posts were still stuck with such vehicles. \n24 \nThe impounded vehicles crowd the police stations and police posts, may create security risks, and the vehicles are further exposed to wear, damage and deterioration while in police custody. \nThe Accounting Officer explained that: \ni.  \nUPF has developed a plan to centralise exhibit management per Policing Region. The impound yards will be developed to cater for larger exhibits such as motor vehicles in order to decongest stations.  \nii.  \nUnder the Electronic Policing Information System, an exhibit management and tracking system will be developed to enhance management of exhibits.  \niii.  \nThe Directorate of Human Rights and Legal Services has developed guidelines to follow during the disposal of unclaimed properties.", "metadata": {"headings": [{"headings_0": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}, [{"headings_0": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}], [{"headings_0": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}], [{"headings_0": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}], [{"headings_0": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}]], "page": 27, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}], "page": 28, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the implementation of plans to centralise exhibit management and to develop an automated exhibit management and tracking system to enhance the management of exhibits. In addition, the Accounting Officer should develop and document procedures and guidelines for managing exhibits held at the police stations and posts to support the delivery of policing services.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "Management of impounded vehicles", "page": 27, "level": 2}}], "page": 28, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10.0 Conditions of the Police General Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], "page": 28, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The UPF infrastructure comprises residential and non-residential accommodation, training schools, ICT platforms, equipment, health facilities and land. Infrastructure development is necessary for enhancing the delivery of policing services in the country. \nIt aims at creating a conducive and facilitating environment to support the delivery of policing services. \nI assessed the conditions of Police infrastructure and noted the following observations: \n10.1", "metadata": {"headings": [{"headings_0": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}, [{"headings_0": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], [{"headings_0": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], [{"headings_0": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}]], "page": 28, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "metadata": {"headings": [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}], "page": 28, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The strategic policing plan 2020/2021/25 indicates that police faces challenges of inadequate and inappropriate staff accommodation characterized by shared accommodation, dilapidated and unsightly infrastructure such as housing units that still bear asbestos roofs, broken down sewers and drainage channels, among others. \nThe Force now has a stock of 3,550 housing units accommodating 9,103 of the 43,052 entitled officers and rents some facilities in which officers are accommodated. These housing units can accommodate only 24% of entitled officers, implying a shortage of 39,502 housing units. \nDuring the implementation of the current strategic policing plan, the force embarked on the construction of 6,200 uniports as a stopgap measure to accommodate lower cadre staff with support from GoU, Peace Recovery and Development Program (PRDP), and Justice, Law and Order Sector (JLOS). \nI noted the following in regard to uniport housing units: \n25 \na) The uniports were designed and installed to accommodate two police constables in one unit.  \nb) Out of a total of 6,446 planned uniports, only 4,850 uniports were installed and occupied by police officers. The balance of 1,596 uniports were not yet installed. c) Lack of pre-distribution requirements information was exhibited in some parts of the country, like in Rubanda district, where 92 units were constructed and installed to accommodate only 45 constables at the district headquarters.  \nd) Some of the slabs had no uniports erected, as shown in the photos below;", "metadata": {"headings": [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}, [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}], [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}], [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}], [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}], [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}]], "page": 28, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", ""], ["**Sample of installed and occupied Uniports**", "**Slab waiting for installation of uniports**"]], "metadata": {"headings": [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}], "page": 29, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "e) There were no toilet/ bathroom facilities in all the stations where 6,200 uniports were installed, which may compromise the hygiene and sanitary conditions of the barracks. \nThese accommodation challenges may contribute to low morale, high attrition levels, disgruntlement, poor concentration at work and generally low productivity in the force: \ni.  \nThe Accounting Officer explained that there was delayed clearance of some consignments at customs in Mombasa arising out of lack of necessary documentation from some manufacturers. However, as of 25 th Nov 2023 the balance of 1,596 uniports had been cleared and delivered to the respective sites. The installation of the same is ongoing scheduled to be completed by the end of January 2024. \nii.  \nThe pre-distribution requirements were analysed and were based on numbers of personnel in dare need of accommodation under each Police Region. Accordingly, the number of required uniports was dispatched to the respective regions for onward distribution by the Territorial command headed by the RPC, in areas where Police owns land. In the case of Rubanda, all the 38 uniports were installed at the CPS since all its outposts are housed in rented premises.", "metadata": {"headings": [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}, [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}], [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}], [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}]], "page": 29, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iii.  \nThe foundation slabs were prepared in advance awaiting installation of Uniports.  \niv.  \nAll the uniports were planned to be installed in close proximity to existing barracks with available toilet facilities, save for a few isolated areas. The isolated cases arise from obscure locations were dare need of policing was realised by the territorial command and already construction of toilets is ongoing in some of those locations, as and when funds are availed. A case in point are; in Terego district, Awach in Gulu districts, Vura in Arua District, Kitenga in Mubende district, Morotit Detach in Moroto District and Awoja-Togo Detach in Abim District. \n26 \nv.  \nThere is also a major plan to address the accommodation problem in the Force through Public Private Partnership (PPP) and the procurement process is at the stage of Expression of Interest.", "metadata": {"headings": [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}, [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}], [{"headings_0": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, {"headings_1": {"content": "10.0 Conditions of the Police General Infrastructure", "page": 28, "level": 2}}]], "page": 29, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to devise strategies to address the accommodation challenges in the Force to boost the welfare and motivation of the personnel. I further advise the Accounting Officer to expedite the installation of the outstanding 1,596 uniports. \n10.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "Acquisition of uniports as a stop-gap measure for staff accommodation", "page": 28, "level": 2}}]], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the Performance of the Police Canine Unit", "metadata": {"headings": [{"headings_0": {"content": "Review of the Performance of the Police Canine Unit", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The Uganda Police canine unit is a specialized unit that works hand in hand with other departments of Police to prevent, detect and investigate crime. The unit also supports the anti-narcotics department by providing narcotics detection dogs and explosive detection dogs at border points. \nUganda Police Force has a total of two hundred nine (209) dogs and 305 dog handlers in the police canine unit as of November 2023. \nOver the years, the number of crime investigations in which dogs have been used has increased by 58.4% from 7,203 in 2019 to 17,312 in the current year. The table below refers.", "metadata": {"headings": [{"headings_0": {"content": "Review of the Performance of the Police Canine Unit", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}, [{"headings_0": {"content": "Review of the Performance of the Police Canine Unit", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "Review of the Performance of the Police Canine Unit", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}]], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["No of investigations involving dogs", "7,203", "9,185", "10,935", "11,063", "17,312"], ["Total investigations", "214,988", "215,224", "195,931", "196,091", "**231,653**"], ["Percentage", "3.4%", "4.3%", "6.0%", "5.6%", "7.5%"]], "metadata": {"headings": [{"headings_0": {"content": "Review of the Performance of the Police Canine Unit", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Financial Year", "2018/2019", "2019/2020", "2020/2021", "2021/2022", "2022/2023"], "type": "table"}}, {"content": "I reviewed the management of the dogs by the UPF and observed the following issues;", "metadata": {"headings": [{"headings_0": {"content": "Review of the Performance of the Police Canine Unit", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10.2.1 Geographical spread of the dogs", "metadata": {"headings": [{"headings_0": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}, {"headings_1": {"content": "Review of the Performance of the Police Canine Unit", "page": 30, "level": 2}}], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed that police dogs are deployed in eighty-eight (88) policing districts/ stations out of one hundred eighty-four (184) policing districts, representing a coverage of only 48%. \nMy analysis shows a concentration of over 58.3% of the dogs in Kampala Metropolitan, while 41.7% is in other regions of Western, Central, Eastern and Northern. However, the rest of the regions in the country have yet to be properly furnished with dogs, as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}, {"headings_1": {"content": "Review of the Performance of the Police Canine Unit", "page": 30, "level": 2}}, [{"headings_0": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}, {"headings_1": {"content": "Review of the Performance of the Police Canine Unit", "page": 30, "level": 2}}]], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing the distribution of Canine services by Region", "metadata": {"headings": [{"headings_0": {"content": "Table showing the distribution of Canine services by Region", "page": 30, "level": 2}}, {"headings_1": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "KMP  122", "58%", "18%"], ["2", "Western  30", "14%", "22%"], ["3", "Eastern  27", "13%", "27%"], ["4", "Northern  11", "5%", "7%"], ["5", "Central  19", "9%", "24%"], ["", "**Total** 209**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table showing the distribution of Canine services by Region", "page": 30, "level": 2}}, {"headings_1": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["S/N", "Region Number of dogs", "Percentage number of dogs", "Percentage of total investigated cases of 231,653 by Region"], "type": "table"}}, {"content": "27 \nHowever, a review of the annual crime rate revealed that most cases reported during the year were committed in other areas of the country. \nI further noted that in areas with few dogs, there is a need to transport them over long distances to crime scenes. According to UPF Management, there are times when dogs have been moved up to distances of 60-80 kilometres to crime scenes. \nThe long distances moved by the dogs affect their efficiency due to possible fatigue, and there are also high chances of tampering with the crime scenes resulting from the delay of the dogs\u2019 arrival. \nThe higher concentration of dogs in Kampala Metropolitan area than in other regions is because KMP area has a bigger number of installations that require the services of explosive detection dogs e.g. Entebbe International Airport, offices of ministries, government agencies and other parastatals, places of worship and shopping malls and hotels. All these are prone to terrorism and require services of explosive detection dogs, hence higher number of dogs in KMP area. \nExpansion of this unit requires a huge budget to cover procurement and management of dogs, construction of kennels, recruitment and training of dog handlers and its being implemented in phases each Financial Year.", "metadata": {"headings": [{"headings_0": {"content": "Table showing the distribution of Canine services by Region", "page": 30, "level": 2}}, {"headings_1": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}, [{"headings_0": {"content": "Table showing the distribution of Canine services by Region", "page": 30, "level": 2}}, {"headings_1": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}], [{"headings_0": {"content": "Table showing the distribution of Canine services by Region", "page": 30, "level": 2}}, {"headings_1": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}], [{"headings_0": {"content": "Table showing the distribution of Canine services by Region", "page": 30, "level": 2}}, {"headings_1": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}], [{"headings_0": {"content": "Table showing the distribution of Canine services by Region", "page": 30, "level": 2}}, {"headings_1": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}], [{"headings_0": {"content": "Table showing the distribution of Canine services by Region", "page": 30, "level": 2}}, {"headings_1": {"content": "10.2.1 Geographical spread of the dogs", "page": 30, "level": 2}}]], "page": 30, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Table showing the distribution of Canine services by Region", "page": 30, "level": 2}}], "page": 31, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to allocate more resources to this unit for UPF to get more dogs for deploying across the country's less serviced regions to improve the availability of dog services.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Table showing the distribution of Canine services by Region", "page": 30, "level": 2}}], "page": 31, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10.2.2 A limited number of dog handlers", "metadata": {"headings": [{"headings_0": {"content": "10.2.2 A limited number of dog handlers", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], "page": 31, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "A tracking dog requires a minimum of two dog handlers for deployment. I observed that Uganda Police Force has a total of 305 dog handlers compared to the requirement of 418 dog handlers to cater for all the 209 dogs, each with two (2) handlers. \nThese numbers are not adequate to handle the available dogs properly and effectively. \nAccounting Officer explained that the number of dog handlers is still small compared to the number of dogs; however, plans are in place to train at least 100 handlers per year to match the ever-increasing demand for sniffer dog services. \nCurrently the unit is inducting 36 personnel into dog handling. However, funding for refresher courses is still limited.", "metadata": {"headings": [{"headings_0": {"content": "10.2.2 A limited number of dog handlers", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}, [{"headings_0": {"content": "10.2.2 A limited number of dog handlers", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "10.2.2 A limited number of dog handlers", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "10.2.2 A limited number of dog handlers", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}]], "page": 31, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "10.2.2 A limited number of dog handlers", "page": 31, "level": 2}}], "page": 31, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to allocate more manpower to the Canine Unit for effective service delivery to the community. \n28", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "10.2.2 A limited number of dog handlers", "page": 31, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "10.2.2 A limited number of dog handlers", "page": 31, "level": 2}}]], "page": 31, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10.2.3 Training of Dog Handlers", "metadata": {"headings": [{"headings_0": {"content": "10.2.3 Training of Dog Handlers", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], "page": 32, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "To be an effective dog handler, there is need for specialised training and constant refresher training to keep up to date with the best practices in the industry. \nThough all the 305 (100%) available handlers have received initial training in dog handling, for the last six (6) years, none of the dog handlers has had any refresher training course. \nInadequate up-to-date knowledge in dog handling hinders the ability of the dog handler to handle the dogs effectively, which may impact their performance. \nThe Accounting Officer promised to continue to engage the Ministry of Finance, Planning and Economic Development to increase the training budget.", "metadata": {"headings": [{"headings_0": {"content": "10.2.3 Training of Dog Handlers", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}, [{"headings_0": {"content": "10.2.3 Training of Dog Handlers", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "10.2.3 Training of Dog Handlers", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "10.2.3 Training of Dog Handlers", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}]], "page": 32, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "10.2.3 Training of Dog Handlers", "page": 32, "level": 2}}], "page": 32, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritise resources for refresher training of dog handlers for effective performance.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "10.2.3 Training of Dog Handlers", "page": 32, "level": 2}}], "page": 32, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10.2.4 Transportation for dogs", "metadata": {"headings": [{"headings_0": {"content": "10.2.4 Transportation for dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}], "page": 32, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed that the Canine unit has thirty (30) vehicles, eight (8) of which are grounded due to mechanical issues. Out of the remaining twenty-two (22), four specialised canine vehicles are allocated to serve Kampala city and the balance of 18 (82%) are spread across the country. \nAs a result, some police stations with dogs have no transport facilities, making it difficult to transport dogs to crime scenes. \nI further observed that where there are no vehicles, the police stations rely on private transport, which may not conform to the required UPF standards for dog transportation. \nThe Accounting Officer explained that transport is a big challenge for the canine unit. The unit requires more funding to acquire specialized vans to transport sniffer dogs.", "metadata": {"headings": [{"headings_0": {"content": "10.2.4 Transportation for dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}, [{"headings_0": {"content": "10.2.4 Transportation for dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}], [{"headings_0": {"content": "10.2.4 Transportation for dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}], [{"headings_0": {"content": "10.2.4 Transportation for dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}]], "page": 32, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "10.2.4 Transportation for dogs", "page": 32, "level": 2}}], "page": 32, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with partners to mobilise funds for the procurement of canine transport and to handle the existing motor vehicles with due care in order to extend their operational lifespan.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "10.2.4 Transportation for dogs", "page": 32, "level": 2}}], "page": 32, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10.2.5 Housing facilities for the dogs", "metadata": {"headings": [{"headings_0": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}], "page": 32, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "UPF has a total of 88 Policing Districts and Police stations that have canine services across the country. However, 16 (18%) of these police stations have Kennels that are in a sorry state, exposing dogs to poor living conditions. \nThe most affected stations include; Mutukula, Mpigi, Nsambya Canine Headquarters, Masaka, Lwengo, Kiryandongo, Iganga, Kitgum, Kiboga and Hoima. \n29 \nBelow are photos of kennels from my inspection of the facilities.", "metadata": {"headings": [{"headings_0": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}, [{"headings_0": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}], [{"headings_0": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}], [{"headings_0": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}]], "page": 32, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["A kennel in a water-logged area is a potential cause of diseases for dogs", "A kennel without doors makes it hard to keep the dogs."]], "metadata": {"headings": [{"headings_0": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}], "page": 33, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Mutukula Police Station- Kennel", "Mpigi Police Station - Kennel"], "type": "table"}}, {"content": "There is a risk that the dogs live in unsuitable housing conditions, which might affect their health and increase the cost of maintenance. \nThe Accounting Officer explained that more funding is required to improve the housing conditions for the sniffer dogs in most stations whose housing facilities are poor.", "metadata": {"headings": [{"headings_0": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}, [{"headings_0": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}]], "page": 33, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}], "page": 33, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the Ministry of Finance to avail additional funding towards the construction of more suitable facilities for the dogs. \n11.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "10.2.5 Housing facilities for the dogs", "page": 32, "level": 2}}]], "page": 33, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "metadata": {"headings": [{"headings_0": {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 2}}], "page": 33, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The installation of CCTV cameras by police began in 2018. To date, a sum of UGX.453Bn (120 million USD) has been spent on the exercise covering 11 cities, 20 Municipalities and 43 other towns in Uganda. The project has been beneficial for public safety and law enforcement. \nI reviewed the performance of the CCTV project, and below are my findings;", "metadata": {"headings": [{"headings_0": {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 2}}, [{"headings_0": {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 2}}]], "page": 33, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11.1 Data storage capacity", "metadata": {"headings": [{"headings_0": {"content": "11.1 Data storage capacity", "page": 33, "level": 2}}, {"headings_1": {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "page": 33, "level": 2}}], "page": 33, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "CCTV systems generate a significant amount of data. However, the current policy is such that critical data is retained for 90 days to a maximum capacity of 16 petabytes for primary storage, which is later transferred and stored in the secondary backup storage after processing. \nThis implies that cases reported after the 90 days before the data is processed may not be accessible to the clients. \nWithout adequate and scalable storage, backup and retrieval mechanisms, there is a risk that surveillance footage may not be available over time, especially where there are delays in reporting crimes or due to long court processes. \nThe Accounting Officer explained that the storage space available for the 90 days retention period is not enough because experience has shown that some cases are reported after three (3) months. Currently, UPF only archives video footage of the reported cases in the backup data centre. \n30 \nTherefore, because of this experience and audit recommendation we have factored a plan in CCTV phase 3 to increase the current storage to enable the Force to increase video footage retention period from 90 days to 180 days. In addition, the force will make the Backup Data Centre a passive-active Data Centre to avoid data loss in case of a disaster.", "metadata": {"headings": [{"headings_0": {"content": "11.1 Data storage capacity", "page": 33, "level": 2}}, {"headings_1": {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "page": 33, "level": 2}}, [{"headings_0": {"content": "11.1 Data storage capacity", "page": 33, "level": 2}}, {"headings_1": {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "page": 33, "level": 2}}], [{"headings_0": {"content": "11.1 Data storage capacity", "page": 33, "level": 2}}, {"headings_1": {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "page": 33, "level": 2}}], [{"headings_0": {"content": "11.1 Data storage capacity", "page": 33, "level": 2}}, {"headings_1": {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "page": 33, "level": 2}}], [{"headings_0": {"content": "11.1 Data storage capacity", "page": 33, "level": 2}}, {"headings_1": {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "page": 33, "level": 2}}], [{"headings_0": {"content": "11.1 Data storage capacity", "page": 33, "level": 2}}, {"headings_1": {"content": "Assessment of management of the Closed-Circuit Television (CCTVs)", "page": 33, "level": 2}}]], "page": 33, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "11.1 Data storage capacity", "page": 33, "level": 2}}], "page": 34, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the plans and strategies for increasing the primary storage capacity of the project CCTVs to achieve the intended objectives.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "11.1 Data storage capacity", "page": 33, "level": 2}}], "page": 34, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11.2 Limited capabilities of the CCTV cameras", "metadata": {"headings": [{"headings_0": {"content": "11.2 Limited capabilities of the CCTV cameras", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], "page": 34, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The use of CCTV cameras by police may be limited by their functionality. Whereas the cameras were setup for the enforcement of law and order and for regulations of traffic, the cameras currently in use were installed with the advanced features such as facial recognition technology \u2013 for easy identification of persons of interest and criminals and technology for determination of speeding violations, automatic number plate recognition and automated ticketing. \nHowever, these advanced system functionalities are not widely used which limits the system\u2019s capabilities in deterring, preventing and fighting crime and the collection of non-tax revenues from traffic penalties. \nThe Accounting Officer explained that the CCTV system in place provides for advanced features like object abandoning, facial recognition which does matching and comparison of the wanted suspects. Similarly, the system has an Intelligent Traffic System (ITS) which provides Automatic Number Plate Recognition (ANPR) that helps in recognising and blacklisting of wanted motor vehicles for the enforcement to impound. \nNevertheless, the system lacks Artificial Intelligence (AI) to automate the processes, Perform Repetitive Jobs, produce Unbiased Decisions and save time. All these were factored in the 3rd phase of the project.", "metadata": {"headings": [{"headings_0": {"content": "11.2 Limited capabilities of the CCTV cameras", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}, [{"headings_0": {"content": "11.2 Limited capabilities of the CCTV cameras", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], [{"headings_0": {"content": "11.2 Limited capabilities of the CCTV cameras", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], [{"headings_0": {"content": "11.2 Limited capabilities of the CCTV cameras", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}]], "page": 34, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "11.2 Limited capabilities of the CCTV cameras", "page": 34, "level": 2}}], "page": 34, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritise and expedite implementation of the 3 rd phase of the project to incorporate Artificial Intelligence to support the existing CCTV\u2019s system\u2019s capabilities and elevate its effectiveness.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "11.2 Limited capabilities of the CCTV cameras", "page": 34, "level": 2}}], "page": 34, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11.3 Power outages", "metadata": {"headings": [{"headings_0": {"content": "11.3 Power outages", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], "page": 34, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Police Force has recorded instances in which power outages have affected the systems\u2019 surveillance. I further observed that as a stop-gap measure, Uganda Police has generators in place to support the project. At the time of this audit, Uganda Police had 25 generators for the project. \nHowever, where generators have been procured as a backup, they are not regularly used due to a lack of fuel or breakdowns due to delays in maintenance or repair. \n31 \nI also observed that the camera network has been extended to areas without grid power. Where these cameras are installed, there are no power backups. This implies that the systems installed in these areas have never worked from the time they were installed. \nInterruptions in power supply frequently leads to down time in the CCTV surveillance system. \nThe Accounting Officer explained that indeed, the generator maintenance plans, and operational costs are in place and are being implemented. All generators are being serviced, albeit not as scheduled due to some delays in funds release. However, they are fuelled as required. \nIn the case of sites beyond the reach of the national grid, some have been relocated to areas with power, while others have not. Nevertheless, plans to power them with alternatives to the grid are underway, as the technical team has already submitted the required quotation.", "metadata": {"headings": [{"headings_0": {"content": "11.3 Power outages", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}, [{"headings_0": {"content": "11.3 Power outages", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], [{"headings_0": {"content": "11.3 Power outages", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], [{"headings_0": {"content": "11.3 Power outages", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], [{"headings_0": {"content": "11.3 Power outages", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], [{"headings_0": {"content": "11.3 Power outages", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], [{"headings_0": {"content": "11.3 Power outages", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}]], "page": 34, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 2}}, {"headings_1": {"content": "11.3 Power outages", "page": 34, "level": 2}}], "page": 35, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to plan for the scheduled maintenance of these generators and budget for adequate fuel. Where it is a must to install a CCTV surveillance system in a place without grid power, then other power options should be considered.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 2}}, {"headings_1": {"content": "11.3 Power outages", "page": 34, "level": 2}}], "page": 35, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "metadata": {"headings": [{"headings_0": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 2}}], "page": 35, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Incidences of vandalism, tampering with the equipment, road and other excavation works that interfere with laid fiber lines, and motor accidents that damage camera poles have been identified as major cost driver for CCTV infrastructure maintenance. \nFor example, my review of an incident report dated 20 th November 2023 revealed that UPF had lost as many as 55 cameras and equipment to vandalism and accidents. \nI found that UPF does not have in place adequate spares to replace vandalised parts and quickly restore operations. \nVandalism has posed a significant challenge to system maintenance for the force and has affected the effectiveness of the implementation of the CCTV project. \nThe Accounting Officer explained that, at the time of this audit report the contractor had not delivered the required spare parts to maintain the faulty parts and replace the vandalised items. \nHowever, the spare parts have since been delivered to the ICT stores which include ANPR spare parts, Access Points terminals etc. A team of maintenance officers have been replacing and repairing the affected areas. \nNonetheless, the risk of vandalism and relocation of sites due to road constructions remain very high which require continuous supply of spare parts. \n32", "metadata": {"headings": [{"headings_0": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 2}}, [{"headings_0": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 2}}], [{"headings_0": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 2}}], [{"headings_0": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 2}}], [{"headings_0": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 2}}], [{"headings_0": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 2}}], [{"headings_0": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 2}}], [{"headings_0": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 2}}]], "page": 35, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}], "page": 36, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to budget adequate resources towards the maintenance of the vandalised equipment and ensure effective communication, coordination and information sharing with other departments of Government who may affect installed underground cables when carrying out excavation works.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "11.4 Vandalism, tampering and incidental damage to CCTV infrastructure", "page": 35, "level": 2}}], "page": 36, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "metadata": {"headings": [{"headings_0": {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}], "page": 36, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The Marine Department is a specialised unit of Uganda Police Force responsible for ensuring enforcement of law and order on water, monitoring and handling search and rescue services. \nUPF\u2019s Marine department has a total of sixty (60) boats for use in its operations to monitor and patrol all the activities on all the water bodies of Uganda. Marine officers carry out full-time safety and rescue operations on these water bodies as well as routine sensitisation of the public about the dangers and safety measures on water to avoid accidents and save lives. An overall increase in activities on the water bodies each day requires more marine presence on all water bodies. \nOut of the 60 boats, thirteen 13 boats (22%) are grounded, and the status of one of the boats was not known at the time of audit, leaving only forty-six (46) boats to patrol, monitor and handle the security of all the water bodies in the country. The details of the boats are indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}, [{"headings_0": {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}], [{"headings_0": {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}]], "page": 36, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing boats at the Police marine department", "metadata": {"headings": [{"headings_0": {"content": "Table showing boats at the Police marine department", "page": 36, "level": 2}}, {"headings_1": {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "page": 36, "level": 2}}], "page": 36, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["Speed boats", "7", "6", "0", "13"], ["Fiberglass canoe boats", "34", "7", "1", "42"], ["Inflatable boats", "5", "0", "0", "5"], ["**Total**", "**46**", "**13**", "**1**", "**60**"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing boats at the Police marine department", "page": 36, "level": 2}}, {"headings_1": {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "page": 36, "level": 2}}], "page": 36, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Boats", "Operational boats", "Under/pending repairs", "Unknown Status", "Total"], "type": "table"}}, {"content": "These are very few to operate all the 29 marine detaches and head office base, implying that some of the water bodies are not covered by marine services, thus exposing the whole community that uses water transport and the fishing community to accidents and insecurity on the lakes. \nThe Accounting Officer explained in the financial year 2022/2023, funds were availed for repair of 2 speed boats (UP 005 pursuit boat and UP 009 Fire boat at Head Office base Kigo). The Accounting Officer further explained that the one boat whose status was not ascertained at the time of audit, was in the custody of the Tanzanian Marines and that management was in the process of retrieving it. \nManagement continues to engage Ministry of Finance, Planning and Economic Development to request for more funding to enable us to fix the other grounded boats and purchase other boats. \n33", "metadata": {"headings": [{"headings_0": {"content": "Table showing boats at the Police marine department", "page": 36, "level": 2}}, {"headings_1": {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "page": 36, "level": 2}}, [{"headings_0": {"content": "Table showing boats at the Police marine department", "page": 36, "level": 2}}, {"headings_1": {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "page": 36, "level": 2}}], [{"headings_0": {"content": "Table showing boats at the Police marine department", "page": 36, "level": 2}}, {"headings_1": {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "page": 36, "level": 2}}], [{"headings_0": {"content": "Table showing boats at the Police marine department", "page": 36, "level": 2}}, {"headings_1": {"content": "12.0 Assessment of Performance of the Marine Department 12.1 Grounded marine boats", "page": 36, "level": 2}}]], "page": 36, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 2}}, {"headings_1": {"content": "Table showing boats at the Police marine department", "page": 36, "level": 2}}], "page": 37, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the process of repairing the grounded boats. I addition, I advised the Accounting Officer to work closely with the Ministry of Finance and present a well justified request for a supplementary budget for repair and boat acquisition in order to have a fully functional fleet of boats.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 2}}, {"headings_1": {"content": "Table showing boats at the Police marine department", "page": 36, "level": 2}}], "page": 37, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12.2 Limited fuel facilitation for the Marine Department", "metadata": {"headings": [{"headings_0": {"content": "12.2 Limited fuel facilitation for the Marine Department", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 2}}], "page": 37, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Marine activities happen on water, where they spend considerable time providing security, patrolling, and monitoring all activities. The boats used for this activity require fuel to run. \nThe department planned and budgeted for fuel amounting to UGX.1, 122,847,200 (204,154 L) to run its activities; however, only UGX.360, 000,000 (65,455 L) was received, thus creating a shortfall of UGX.762, 847,200 (138,847 L) for the financial year under review. \nFailure to fund the department with adequate fuel means that the department cannot do all the planned patrols on the lakes, thus increasing the chances of accidents and insecurity since wrongdoers know where the force is not patrolling. \nThe Accounting Officer explained that the available fuel is rationalized for holistic police operations by all units and the item is underfunded. All these challenges have been stated in the Ministerial Policy Station.", "metadata": {"headings": [{"headings_0": {"content": "12.2 Limited fuel facilitation for the Marine Department", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 2}}, [{"headings_0": {"content": "12.2 Limited fuel facilitation for the Marine Department", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 2}}], [{"headings_0": {"content": "12.2 Limited fuel facilitation for the Marine Department", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 2}}], [{"headings_0": {"content": "12.2 Limited fuel facilitation for the Marine Department", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 2}}]], "page": 37, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 2}}, {"headings_1": {"content": "12.2 Limited fuel facilitation for the Marine Department", "page": 37, "level": 2}}], "page": 37, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to increase the fuel allocation for the department to effectively implement its planned activities. \n13.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 2}}, {"headings_1": {"content": "12.2 Limited fuel facilitation for the Marine Department", "page": 37, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 2}}, {"headings_1": {"content": "12.2 Limited fuel facilitation for the Marine Department", "page": 37, "level": 2}}]], "page": 37, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Performance review of the Police Professional Standards Unit", "metadata": {"headings": [{"headings_0": {"content": "Performance review of the Police Professional Standards Unit", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 2}}], "page": 37, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The Police Professional Standards Unit (PSU) is mandated to, among other responsibilities, ensure disciplinary complaints against alleged police force personnel misconduct are investigated and concluded and reported to the Inspector General of Police (IGP) for action. \nI evaluated the performance of the Professional Standards Unit over a period of three years (3) and noted the following issues:", "metadata": {"headings": [{"headings_0": {"content": "Performance review of the Police Professional Standards Unit", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 2}}, [{"headings_0": {"content": "Performance review of the Police Professional Standards Unit", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 2}}]], "page": 37, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13.1 Accumulation of case backlog", "metadata": {"headings": [{"headings_0": {"content": "13.1 Accumulation of case backlog", "page": 37, "level": 2}}, {"headings_1": {"content": "Performance review of the Police Professional Standards Unit", "page": 37, "level": 2}}], "page": 37, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "A review of the statistics relating to the execution of the PSU mandate revealed gaps in the performance of investigations and conclusion of cases relating to complaints against misconduct of police personnel from the general public. \nI noted a steady increase in the reported cases, which do not match the rate at which they are concluded through conviction, acquittal, withdrawal, dismissal or closure of files. For example, I observed that in a period of 5 years, 10,871 cases were reported and registered by PSU; however, only 6,610 cases were concluded, representing a 60% case disposal rate, as shown in the table below; \n34", "metadata": {"headings": [{"headings_0": {"content": "13.1 Accumulation of case backlog", "page": 37, "level": 2}}, {"headings_1": {"content": "Performance review of the Police Professional Standards Unit", "page": 37, "level": 2}}, [{"headings_0": {"content": "13.1 Accumulation of case backlog", "page": 37, "level": 2}}, {"headings_1": {"content": "Performance review of the Police Professional Standards Unit", "page": 37, "level": 2}}], [{"headings_0": {"content": "13.1 Accumulation of case backlog", "page": 37, "level": 2}}, {"headings_1": {"content": "Performance review of the Police Professional Standards Unit", "page": 37, "level": 2}}]], "page": 37, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing performance in the investigation of reported cases", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance in the investigation of reported cases", "page": 38, "level": 2}}, {"headings_1": {"content": "13.1 Accumulation of case backlog", "page": 37, "level": 2}}], "page": 38, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "2018", "2,383", "Not stated", "1,398", "985", "58", "103"], ["2", "2019", "2,175", "Not stated", "1,446", "729", "66", "100"], ["3", "2020", "2,055", "Not stated", "1,537", "518", "74", "114"], ["4", "2021", "2,107", "Not stated", "1,143", "964", "54", "107"], ["5", "2022", "2,151", "Not stated", "1,086", "1,065", "50", "102"], ["**Total**", "**10,871**", "", "**6,610**", "**4,261**", "**60**", "", null]], "metadata": {"headings": [{"headings_0": {"content": "Table showing performance in the investigation of reported cases", "page": 38, "level": 2}}, {"headings_1": {"content": "13.1 Accumulation of case backlog", "page": 37, "level": 2}}], "page": 38, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["S/ n", "Year", "Registere d cases", "for Planned cases completio n", "Complete d cases", "Un complete d cases", "%age", "Manpowe r strength"], "type": "table"}}, {"content": "Source: UPF Annual report 2022.", "metadata": {"headings": [{"headings_0": {"content": "Source: UPF Annual report 2022.", "page": 38, "level": 5}}, {"headings_1": {"content": "Table showing performance in the investigation of reported cases", "page": 38, "level": 2}}], "page": 38, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Despite receiving funding from the Government of Uganda and the JLOS project, 4,261 cases have not yet been investigated. \nI further noted that PSU did not set targets (Number of cases to dispose of in a year) in the annual work plans. As a result, there was laxity in the execution of this activity, leading to the building up of unattended cases, hence the case backlog. \nThe low disposal rate affects the timely delivery of justice to the affected persons. The Accounting Officer explained that:", "metadata": {"headings": [{"headings_0": {"content": "Source: UPF Annual report 2022.", "page": 38, "level": 5}}, {"headings_1": {"content": "Table showing performance in the investigation of reported cases", "page": 38, "level": 2}}, [{"headings_0": {"content": "Source: UPF Annual report 2022.", "page": 38, "level": 5}}, {"headings_1": {"content": "Table showing performance in the investigation of reported cases", "page": 38, "level": 2}}], [{"headings_0": {"content": "Source: UPF Annual report 2022.", "page": 38, "level": 5}}, {"headings_1": {"content": "Table showing performance in the investigation of reported cases", "page": 38, "level": 2}}]], "page": 38, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Although the PSU registered increase in reported cases it has not realised a matched increase in resources both human and non-human hence case backlog.\n- PSU only handles the investigations, whereas the disciplinary process involves many players which partly explains the delays.\n- A task force has been established to handle all backlog cases including those in PSU regions. The team is clearing out all cases overtaken by time and do not require funding such as over detention, illegally impounded motor vehicles, and unlawful detention.\n- The unit is to be strengthened with more manpower. The request was submitted and is under consideration. This will reduce on the workload of investigators and help in clearing backlog.", "metadata": {"headings": [{"headings_0": {"content": "Source: UPF Annual report 2022.", "page": 38, "level": 5}}, {"headings_1": {"content": "Table showing performance in the investigation of reported cases", "page": 38, "level": 2}}], "page": 38, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Source: UPF Annual report 2022.", "page": 38, "level": 5}}], "page": 38, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to facilitate the task force to expedite their work in clearing case backlogs to ensure the timely delivery of justice to the affected officers. I also advise the Accounting Officer to address the systemic issues including inadequate funding, understaffing and a protracted review process involving multiple parties/actors, that contribute to the existing backlog.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Source: UPF Annual report 2022.", "page": 38, "level": 5}}], "page": 38, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13.2 Failure to develop a case backlog reduction strategy", "metadata": {"headings": [{"headings_0": {"content": "13.2 Failure to develop a case backlog reduction strategy", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], "page": 38, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed that the management of UPF did not set up and formally document actions or a strategy to systematically reduce and eventually clear the current complaints case backlog against the police officers, as well as containing the growth of case backlogs in the future. \n35 \nThis may be attributable to management\u2019s failure to recognize the effect of the delays on the affected public, the affected officer and the institution\u2019s image in the public domain. \nFailure to prioritise clearing the growing case backlogs may portray the institution as irresponsible and less committed to delivering services to the community.", "metadata": {"headings": [{"headings_0": {"content": "13.2 Failure to develop a case backlog reduction strategy", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}, [{"headings_0": {"content": "13.2 Failure to develop a case backlog reduction strategy", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], [{"headings_0": {"content": "13.2 Failure to develop a case backlog reduction strategy", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], [{"headings_0": {"content": "13.2 Failure to develop a case backlog reduction strategy", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}]], "page": 38, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting officer explained that proactive measures such as inspections and guiding commanders from the field have been encouraged to reduce the number of complaints/ cases reported. In addition, quick response measures to address complaints without compiling files have been adopted where applicable, and for already existing files, a task force is in place to handle case backlog including all PSU regions. A review of a case by case is being done to come up with cases which need urgent attention to be handled expressly and those cases which have been overtaken by events due to time lag shall be closed and put away pending any new developments. \nI verified management\u2019s response and found that the case reduction approach has not been formally documented to provide standardised and consistent guidance to all concerned officers across the Force.", "metadata": {"headings": [{"headings_0": {"content": "13.2 Failure to develop a case backlog reduction strategy", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}, [{"headings_0": {"content": "13.2 Failure to develop a case backlog reduction strategy", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}]], "page": 39, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 2}}, {"headings_1": {"content": "13.2 Failure to develop a case backlog reduction strategy", "page": 38, "level": 2}}], "page": 39, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to develop and document a backlog reduction strategy or approach to address the long-term sustainability of case management by decreasing the number of pending cases, expediting the resolution of new caseloads, and preventing the accumulation of more backlog. \n13.3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 2}}, {"headings_1": {"content": "13.2 Failure to develop a case backlog reduction strategy", "page": 38, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 39, "level": 2}}, {"headings_1": {"content": "13.2 Failure to develop a case backlog reduction strategy", "page": 38, "level": 2}}]], "page": 39, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Effects of un-concluded case investigations on the staff performance", "metadata": {"headings": [{"headings_0": {"content": "Effects of un-concluded case investigations on the staff performance", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 2}}], "page": 39, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the Police Professional Standards Unit experiences delays in concluding cases brought up against its staff. For example, in the last four years, the unit was able to conclude only 3,106 cases, which accounts for 34% of the total of 5,894 cases. \nThe delays in concluding the investigation of cases not only delay the delivery of justice to the staff but also negatively impact the suspected police officer\u2019s performance. It is also worth noting that an officer under investigation has little chance of benefiting from job-related opportunities like promotions, deployment, further studies and many others. In some cases, some suspects are interdicted pending the conclusion of the cases against them. \nDelayed conclusion of such cases is generally costly to the suspects and demoralizes officers, negatively impacting their performance. \nThe Accounting officer explained that: \ni.  \nCases involving officers who are suspended are given priority and are concluded in record time, however, the disciplinary process has many players, and this explains the delay in delivering justice. This is being streamlined with the ongoing restructuring process.  \nii.  \nRequest for manpower has been made to strengthen the unit to enable reduction of the workload per investigator. \n36 \niii.  \nTrainings are conducted for PSU personnel whenever funds allow to equip them with the necessary investigation skills so that they can execute their duties diligently and in time.  \niv.  \nInvestigations are expensive. Insufficient funds can cause delays in conducting investigations so there is need to increase resources.  \nv.  \nInvestigations and response to public calls require mobility. In the period under review the unit received three (3) new vehicles and the process is ongoing to cater for the regions.", "metadata": {"headings": [{"headings_0": {"content": "Effects of un-concluded case investigations on the staff performance", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 2}}, [{"headings_0": {"content": "Effects of un-concluded case investigations on the staff performance", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 2}}], [{"headings_0": {"content": "Effects of un-concluded case investigations on the staff performance", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 2}}], [{"headings_0": {"content": "Effects of un-concluded case investigations on the staff performance", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 2}}], [{"headings_0": {"content": "Effects of un-concluded case investigations on the staff performance", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 2}}], [{"headings_0": {"content": "Effects of un-concluded case investigations on the staff performance", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 2}}], [{"headings_0": {"content": "Effects of un-concluded case investigations on the staff performance", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 2}}]], "page": 39, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "Effects of un-concluded case investigations on the staff performance", "page": 39, "level": 2}}], "page": 40, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritise the investigations and conclusion of cases against alleged misconduct of the police officers to ensure justice is delivered to affected officers.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "Effects of un-concluded case investigations on the staff performance", "page": 39, "level": 2}}], "page": 40, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13.4 Staffing gaps in the unit", "metadata": {"headings": [{"headings_0": {"content": "13.4 Staffing gaps in the unit", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], "page": 40, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "A review of records and interviews with PSU management revealed cases of understaffing. According to management, the ideal number for PSU to cover the 29 policing regions is 186 officers, yet the unit currently has 102 staff, creating a staffing gap of 84 staff. \nUnderstaffing not only overstretches the available staff beyond their capacity but also compromises the police service delivery standards and negatively impacts service delivery to the public. \nThe Accounting Officer explained that the need to strengthen PSU generally has been appreciated by police management. In the 27 th Police council, it was resolved that the unit should be supported to ably address the issues of indiscipline and that it should cascade up to district level. \nThe manpower currently required is first to beef up the regions and the next financial year we take care of the districts. The process is slow because manpower must come along with other resources. \nWe have also been allowed to recruit on replacement basis and the unit will benefit additional personnel are hired.", "metadata": {"headings": [{"headings_0": {"content": "13.4 Staffing gaps in the unit", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}, [{"headings_0": {"content": "13.4 Staffing gaps in the unit", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "13.4 Staffing gaps in the unit", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "13.4 Staffing gaps in the unit", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "13.4 Staffing gaps in the unit", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}]], "page": 40, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "13.4 Staffing gaps in the unit", "page": 40, "level": 2}}], "page": 40, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritise and expedite the allocation of manpower to PSU and to the regions. In addition, the Accounting Officer should consider a simultaneous allocation of essential resources along with the manpower, such as computers, technology, and funding to enhance the effectiveness of the unit. \n14.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "13.4 Staffing gaps in the unit", "page": 40, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "13.4 Staffing gaps in the unit", "page": 40, "level": 2}}]], "page": 40, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Assessment of the UPF\u2019s investigation mandate (performance CID)", "metadata": {"headings": [{"headings_0": {"content": "Assessment of the UPF\u2019s investigation mandate (performance CID)", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], "page": 40, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "14.1 Case backlogs", "metadata": {"headings": [{"headings_0": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}, {"headings_1": {"content": "Assessment of the UPF\u2019s investigation mandate (performance CID)", "page": 40, "level": 2}}], "page": 40, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed the performance of the investigation of the crime by the Criminal Investigations Department (CID) over a period of four (4) years and noted that out of \n37 \nthe total 777,821 cases that were reported, only 579,916 (75%) cases were considered for investigation and possible prosecution.  \nThe analysis revealed that only 59% of the selected cases had been concluded, creating a backlog of 340,790 cases, as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}, {"headings_1": {"content": "Assessment of the UPF\u2019s investigation mandate (performance CID)", "page": 40, "level": 2}}, [{"headings_0": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}, {"headings_1": {"content": "Assessment of the UPF\u2019s investigation mandate (performance CID)", "page": 40, "level": 2}}], [{"headings_0": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}, {"headings_1": {"content": "Assessment of the UPF\u2019s investigation mandate (performance CID)", "page": 40, "level": 2}}]], "page": 40, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing performance in the Investigation of Crime", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}, {"headings_1": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}], "page": 41, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["2020", "195,931", "132,450", "56,651", "75,799", "57%"], ["2021", "196,081", "135,986", "65,008", "70,978", "52%"], ["2022 (Jan-Oct)", "195,369", "138,152", "57,217", "80,935", "59%"], ["2023 (Jan-Oct)", "190,440", "173,328", "60,250", "113,078", "65%"], ["Total", "**777,821**", "**579,916**", "**239,126**", "**340,790**", "**59%**"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}, {"headings_1": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}], "page": 41, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Year", "Total reported", "Selected for investigation and Possible Prosecution", "Concluded Cases", "Still Pending Investigations", "Percentage of backlogs"], "type": "table"}}, {"content": "My analysis of the concluded investigation cases shows an improvement from 56,651 cases in 2020 up to 60,250 in the year 2023, an increasing trend of 22%. However, the total of 239,126 cases concluded is just 31% of the 777,821 total cases reported for investigation. \nDelays in completing investigations adversely affect complainants' livelihood by reducing the likelihood that adequate investigations can be conducted, given the passage of time. Delays are also unfair to those who have had complaints filed against them. For example, these individuals may have to retain legal counsel for the duration of the investigation and trial, which is both costly and demoralising, while those held in prisons pending the completion of investigations may have to suffer significant injustices and human rights abuses from incarceration without trial. \nThe Accounting Officer explained that there is a 22% improvement in investigating cases as indicated in the statistics above. However, the backlog remains and the notable underlying causes include:", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}, {"headings_1": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}, [{"headings_0": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}, {"headings_1": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}], [{"headings_0": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}, {"headings_1": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}]], "page": 41, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "i.  \nGaps in funding investigations considering that out of the UGX.60 billion that had been requested for in the financial year, only 10 billion was allocated. Moreover, the cost of investigating cases has over time increased. For instance, you require an average of 13-15million to investigate one capital office.  \nii.  \nGaps in training of investigators remains a challenge in building capacity to handle case backlog. The few ongoing refresher courses for mainly gazetted officers, require to be supplemented with specialised training. This requires the police to set-up a CID Academy to enhance quality training.  \niii.  \nInadequate tools to support investigations. For instance, CID lacks modern equipment to handle cyber, fraud and media crimes yet the trend has changed with advancement in technology.  \niv.  \nThe absence of a case tracking system has also complicated the process of managing crime especially with upcountry stations. In view of that, the UPF is in the process of developing an Electric Policing System (Epis) to address this gap.  \nv. Gaps in mobility continues to affect the investigations. Most Headquarter, Regional and District CID officers lack means of transport. This affects their movement to crime scenes and requires a phased plan to provide adequate means of transport. \n38 \nv i .  \nThe current situation regarding welfare of investigators, is lacking and directly affects the output. There is a need to support the proposals to address the welfare of officers to enable them perform their duties.", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}, {"headings_1": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}, [{"headings_0": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}, {"headings_1": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}], [{"headings_0": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}, {"headings_1": {"content": "14.1 Case backlogs", "page": 40, "level": 2}}]], "page": 41, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Engage with the relevant authorities including the Ministry of Finance and the budgetary committees of Parliament to advocate for an increase in funding allocated to investigations in Uganda Police.\n- Consider rationalising and prioritising the existing budget for investigations based on the urgency and severity of cases.\n- Implement efficiency measures within the investigation processes, including providing specialised training to investigators to build capacity, deploying tools and technology to support investigations, and addressing the issue of mobility through allocation of additional transport facilities.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "15.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "Table showing performance in the Investigation of Crime", "page": 41, "level": 2}}], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Assessment of the state of infrastructure in Uganda Police", "metadata": {"headings": [{"headings_0": {"content": "Assessment of the state of infrastructure in Uganda Police", "page": 42, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "According to Uganda police standing orders and the Standard operations procedures for barracks, all junior ranks officers from the rank of Probational Police Constable (PPC) to Inspector of Police (IP) is entitled to accommodation. I reviewed the state of infrastructure and accommodation in Uganda Police Force and observed that whereas the force has 44,516 staff eligible for accommodation, only 16,974 (38%) are officially provided with accommodation in the barracks and other police accommodation. \nI reviewed the state of infrastructure of Uganda Police\u2019s accommodation for staff and observed the following:", "metadata": {"headings": [{"headings_0": {"content": "Assessment of the state of infrastructure in Uganda Police", "page": 42, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}, [{"headings_0": {"content": "Assessment of the state of infrastructure in Uganda Police", "page": 42, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}]], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15.1 Ageing infrastructure", "metadata": {"headings": [{"headings_0": {"content": "15.1 Ageing infrastructure", "page": 42, "level": 2}}, {"headings_1": {"content": "Assessment of the state of infrastructure in Uganda Police", "page": 42, "level": 2}}], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Over time, the existing housing for Police Officers has experienced wear and tear, leading to structure deterioration. \nAn inspection of the infrastructure revealed problems with the roofing, failing plumbing systems, and degradation of the building foundation among others as shown in the photos below.", "metadata": {"headings": [{"headings_0": {"content": "15.1 Ageing infrastructure", "page": 42, "level": 2}}, {"headings_1": {"content": "Assessment of the state of infrastructure in Uganda Police", "page": 42, "level": 2}}, [{"headings_0": {"content": "15.1 Ageing infrastructure", "page": 42, "level": 2}}, {"headings_1": {"content": "Assessment of the state of infrastructure in Uganda Police", "page": 42, "level": 2}}]], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Dilapidated staff structures in Ntinda Dilapidated staff structures in Mbale barracks", "metadata": {"headings": [{"headings_0": {"content": "Dilapidated staff structures in Ntinda Dilapidated staff structures in Mbale barracks", "page": 42, "level": 2}}, {"headings_1": {"content": "15.1 Ageing infrastructure", "page": 42, "level": 2}}], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "barracks as at September 2023", "metadata": {"headings": [{"headings_0": {"content": "barracks as at September 2023", "page": 42, "level": 2}}, {"headings_1": {"content": "Dilapidated staff structures in Ntinda Dilapidated staff structures in Mbale barracks", "page": 42, "level": 2}}], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The dilapidated structures endanger the lives of occupants in case of any heavy winds or rains. \n39 \nThe Accounting Officer explained that a strategy is already in place to renovate and overhaul the dilapidated structures in a phased manner. For example, 10 houses in Mbale barracks have already been overhauled.", "metadata": {"headings": [{"headings_0": {"content": "barracks as at September 2023", "page": 42, "level": 2}}, {"headings_1": {"content": "Dilapidated staff structures in Ntinda Dilapidated staff structures in Mbale barracks", "page": 42, "level": 2}}, [{"headings_0": {"content": "barracks as at September 2023", "page": 42, "level": 2}}, {"headings_1": {"content": "Dilapidated staff structures in Ntinda Dilapidated staff structures in Mbale barracks", "page": 42, "level": 2}}], [{"headings_0": {"content": "barracks as at September 2023", "page": 42, "level": 2}}, {"headings_1": {"content": "Dilapidated staff structures in Ntinda Dilapidated staff structures in Mbale barracks", "page": 42, "level": 2}}]], "page": 42, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 2}}, {"headings_1": {"content": "barracks as at September 2023", "page": 42, "level": 2}}], "page": 43, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to develop a detailed and costed plan for the renovation of all the dilapidated houses, clearly outlining the timelines and resource requirements for each phase of the project and present it to the relevant stakeholders as justification for funding.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 2}}, {"headings_1": {"content": "barracks as at September 2023", "page": 42, "level": 2}}], "page": 43, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15.2 Outdated designs and amenities", "metadata": {"headings": [{"headings_0": {"content": "15.2 Outdated designs and amenities", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 2}}], "page": 43, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed the amenities in the existing barracks and found that the majority of these are based on outdated designs. For instance, some of the barracks' infrastructure were built in the 1940s and thus lacked modern amenities, including running water, wiring, and kitchens, which are considered essential in today\u2019s living conditions. \nAs a result of the lack of such amenities, there is an increased risk of fires for rigged wiring and indoor cooking, while the lack of modern plumbing and wiring systems makes the control of usage of utilities, including water and electricity, difficult. \nThe Accounting Officer explained that Uganda Police has developed inhouse the capacity to design and construct modern office and residential accommodations. Additionally, more resources are being mobilised to continuously renovate and redevelop these structures. For example, the construction of 120 apartments in Entebbe and Jinja Barracks are ongoing, in addition to erecting 100 modular housing units in Ntinda. These designs were developed inhouse and are being constructed by the Police construction unit.", "metadata": {"headings": [{"headings_0": {"content": "15.2 Outdated designs and amenities", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 2}}, [{"headings_0": {"content": "15.2 Outdated designs and amenities", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 2}}], [{"headings_0": {"content": "15.2 Outdated designs and amenities", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 2}}]], "page": 43, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 2}}, {"headings_1": {"content": "15.2 Outdated designs and amenities", "page": 43, "level": 2}}], "page": 43, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to mobilise more resources to sustain the housing renovation and redevelopment efforts of the Force.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 2}}, {"headings_1": {"content": "15.2 Outdated designs and amenities", "page": 43, "level": 2}}], "page": 43, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15.3 Environmental concerns from the use of asbestos roofing", "metadata": {"headings": [{"headings_0": {"content": "15.3 Environmental concerns from the use of asbestos roofing", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 2}}], "page": 43, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Although asbestos is considered a very hazardous material and its use is largely discouraged in modern construction, Uganda Police still has structures with asbestos roofing. \nInterviews with management revealed that over 512 units of asbestos-roofed buildings are still being used to accommodate police officers. For instance, asbestos is still in use in the barracks of Soroti, Nagalama and Bugiri. \nThe continued use of asbestos coverings in barracks poses a risk to the health and safety of police officers and their families. \nThe Accounting Officer explained that Police management is committed to eliminating asbestos roofs from all the barracks and this is being handled in a phased manner. \n40", "metadata": {"headings": [{"headings_0": {"content": "15.3 Environmental concerns from the use of asbestos roofing", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 2}}, [{"headings_0": {"content": "15.3 Environmental concerns from the use of asbestos roofing", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 2}}], [{"headings_0": {"content": "15.3 Environmental concerns from the use of asbestos roofing", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 2}}], [{"headings_0": {"content": "15.3 Environmental concerns from the use of asbestos roofing", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 2}}], [{"headings_0": {"content": "15.3 Environmental concerns from the use of asbestos roofing", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 2}}]], "page": 43, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "15.3 Environmental concerns from the use of asbestos roofing", "page": 43, "level": 2}}], "page": 44, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to allocate sufficient budgetary resources to replace the existing asbestos structures with modern structures that are safe for the officers and their families. In addition, management should develop a detailed and phased plan for the removal of asbestos roofs, clearly outlining the timelines and resource requirements for each phase of the project.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "15.3 Environmental concerns from the use of asbestos roofing", "page": 43, "level": 2}}], "page": 44, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15.4 Encroachments on police land and housing by non-officers", "metadata": {"headings": [{"headings_0": {"content": "15.4 Encroachments on police land and housing by non-officers", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 2}}], "page": 44, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted cases of unauthorised occupation of police houses and housing areas by persons other than police staff. In some instances, the population of persons living in barracks and other police housing establishments could not be properly established. For example, due to human encroachment, I noted that there were structures like schools, commercial houses, churches and Mosques established within housing areas for officers. \nThe most affected police housing areas included Nsambya Barracks, Kireka Barracks, and Ntinda Barracks, among others, leading to overcrowding. The photos below refer;", "metadata": {"headings": [{"headings_0": {"content": "15.4 Encroachments on police land and housing by non-officers", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 2}}, [{"headings_0": {"content": "15.4 Encroachments on police land and housing by non-officers", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 2}}]], "page": 44, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["A grinding mill at Nsambya barracks", "Illegal structures for trade at Nsambya police barracks."]], "metadata": {"headings": [{"headings_0": {"content": "15.4 Encroachments on police land and housing by non-officers", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 2}}], "page": 44, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Commercial structures (betting company) by private members of the public at kireka police barracks", "Illegal Permanent Structures Constructed by Police Officers for renting out"], "type": "table"}}, {"content": "As a result of the encroachment, I observed that the UPF barracks are overcrowded. The table below compares the expected number of officers vis-\u00e0-vis the actual number of staff living in selected barracks as shown in the table below", "metadata": {"headings": [{"headings_0": {"content": "15.4 Encroachments on police land and housing by non-officers", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 2}}], "page": 44, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing overcrowding in station barracks", "metadata": {"headings": [{"headings_0": {"content": "Table showing overcrowding in station barracks", "page": 44, "level": 2}}, {"headings_1": {"content": "15.4 Encroachments on police land and housing by non-officers", "page": 44, "level": 2}}], "page": 44, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Nsambya", "1,486", "", "3,096"], ["2", "Ntinda", "799", "", "2,779"], ["3", "Kireka", "154", "", "974"], ["4", "Jinja road", "311", "", "444"], ["6", "Kiira road", "76", "", "376"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing overcrowding in station barracks", "page": 44, "level": 2}}, {"headings_1": {"content": "15.4 Encroachments on police land and housing by non-officers", "page": 44, "level": 2}}], "page": 44, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["No", "Name of barracks", "No of Units", "Expected no of officers", "Current actual (or estimated) number of occupants"], "type": "table"}}, {"content": "41 \nEncroachment and illegal structures may lead to the loss of police land. \nThe Accounting Officer explained that the issue of illegal occupation of the barracks came to the attention of top management and a team of officers were appointed in July 2023 to restore order in the barracks as per the Police Standing orders. The operations started with Nsambya, Kibuli, Naguru and Kireka Barracks, with a plan to extend the same measures to other barracks in a phased manner.", "metadata": {"headings": [{"headings_0": {"content": "Table showing overcrowding in station barracks", "page": 44, "level": 2}}, {"headings_1": {"content": "15.4 Encroachments on police land and housing by non-officers", "page": 44, "level": 2}}, [{"headings_0": {"content": "Table showing overcrowding in station barracks", "page": 44, "level": 2}}, {"headings_1": {"content": "15.4 Encroachments on police land and housing by non-officers", "page": 44, "level": 2}}], [{"headings_0": {"content": "Table showing overcrowding in station barracks", "page": 44, "level": 2}}, {"headings_1": {"content": "15.4 Encroachments on police land and housing by non-officers", "page": 44, "level": 2}}]], "page": 44, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 2}}, {"headings_1": {"content": "Table showing overcrowding in station barracks", "page": 44, "level": 2}}], "page": 45, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to conduct a comprehensive audit of all barracks to identify and document instances of unauthorised occupation. I further advised the Accounting Officer to remove all illegal occupants in the barracks while adhering to all applicable legal procedures, and to carry out post restoration monitoring to assess the effectiveness of measures undertaken and to prevent re-occupation.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 2}}, {"headings_1": {"content": "Table showing overcrowding in station barracks", "page": 44, "level": 2}}], "page": 45, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15.5 Self-help structures within the barracks", "metadata": {"headings": [{"headings_0": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 2}}], "page": 45, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Chapter 10(36) of the police standing order volume one requires that if a unit commander wishes to make any improvement or minor additions to the police structure, he should obtain estimates from the responsible ministry and subsequently submit them to the IGP through the regional commander for approval. \nContrary to the above, I noted that there were unauthorised structures within the housing areas for UPF officers. For instance, there were instances of officer \u201cself- constructed\u201d structures, including accommodation, toilets, kitchens and bathrooms. In other cases, I found instances of stalls which were blocking walkways. \nThe photos below depict the state of illegal self-help structures in the police barracks.", "metadata": {"headings": [{"headings_0": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 2}}, [{"headings_0": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 2}}], [{"headings_0": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 2}}]], "page": 45, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Nsambya Barracks", "Kasangati Barracks"]], "metadata": {"headings": [{"headings_0": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 2}}], "page": 45, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Self-help structures at Ntinda Barracks", "Illegal Self-help Structures at Ntinda Barracks"], "type": "table"}}, {"content": "Encroachments have meant that previous pathways, driveways and recreational spaces are now occupied. In addition, installing utility lines such as sewage lines, water drainage systems, power lines, and water pipes poses challenges due to the presence of unauthorised structures. \n42 \nThe above self-help structures may not meet the minimum standards for the housing needs of police staff, and the encroachments may lead to the loss of police land. \nThe Accounting Officer explained that the issues raised came to the attention of Top Management and a team of officers were appointed in July 2023 to restore order in the barracks as per the Police Standing orders and the operations starting in Nsambya, Kibuli, Naguru and Kireka Barracks and the same will be cascaded to other barracks as per the plan. In the terms of reference such illegal structures are demolished and replaced with uniports. The PPP accommodation project will go a long way to solve most of these problems of accommodation.", "metadata": {"headings": [{"headings_0": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 2}}, [{"headings_0": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 2}}], [{"headings_0": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 2}}], [{"headings_0": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 2}}]], "page": 45, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 46, "level": 2}}, {"headings_1": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}], "page": 46, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to streamline the construction of structures within police barracks and ensure that only approved structures are established.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 46, "level": 2}}, {"headings_1": {"content": "15.5 Self-help structures within the barracks", "page": 45, "level": 2}}], "page": 46, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15.6 Fencing of the Barracks Land", "metadata": {"headings": [{"headings_0": {"content": "15.6 Fencing of the Barracks Land", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 2}}], "page": 46, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The strategic policing plan 2021/2025 identified fencing as one of the strategic interventions to secure police land. I, however, noted that most of the barracks land country-wide is not fenced. Many times, cases of robbery have been reported at the barracks due to unlimited access by unauthorised people. \nThis causes security threats to the lives and property of police officers and makes encroachments and trespass very easy for the suspects. \nThe Accounting officer Explained that UPF prioritises surveying, titling, fencing and planting trees on all Police Stations/Barracks country wide:", "metadata": {"headings": [{"headings_0": {"content": "15.6 Fencing of the Barracks Land", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 2}}, [{"headings_0": {"content": "15.6 Fencing of the Barracks Land", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 2}}], [{"headings_0": {"content": "15.6 Fencing of the Barracks Land", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 2}}]], "page": 46, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "i.  \nThe Force carried out titling processing of 27 parcels of its land 2022/2023 across the country, Namely Olwalai PS Plt 2747 BK 6 in Soroti Butebo CPS Plt 1924 Blk 1 Butebo, Butebo Barracks Plot 1923 Bk 1 Butebo district, Kisozi PS Plt 117 BK 19 in Kamuli district, Nabiganda Plt 342 BK 3 in Namutumba District Amusia P/S Plt 36 BLK 4 Usuk Katakwi, Ngariam ASTU Plt 126 Blk 3 Katakwi, Aterai ASTU Plt 126 BLK 3 Katakwi, Rukoni Plt 168 BK 46, Rwamabondo Plot 168 Bk 46 & Kizinga Plt 103 BK 46 in Ntungamo, Aminit Plt 68 BK 6 ,Kamutur Station Plt 67 BK 6 & Kamutur Barracks Plt 68 BK 6 in Bukedea, Bangaladesh Plt 30 BK 2 in Amolator, Kyamutunzi Plt 34 BK 7,Kasaba Plt 45 BK 11 and Nyakasaba Plt 12 BK 53 in Kyenjojo,Okuda Plot 107 BK 3 & Angdingod Plot 26 BK 4 in Katakwi, Kangole Plot 21 BK 1 and Akobokobot Plot 22 BK 1 Napak,Mpeefu plt 6 BK 14,Kwikara 48 BK 10 & Kobushera Plt 13 BK 43 in Kagadi, Bufulubi Plot 968 BK 15 in Mayuge and Nyakakindo Plot 50 BK 95. Still a number of cadastral surveys have been made and titling processing ongoing as per available funds.  \nii. As part of implementing the strategic policing plan 2021/2025 UPF Management undertook fencing of Nsambya Barracks, Kibuli, Entebbe, Bukasa and Parts of Naguru. However fencing works are to continue as per available funds. \n43", "metadata": {"headings": [{"headings_0": {"content": "15.6 Fencing of the Barracks Land", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 2}}, [{"headings_0": {"content": "15.6 Fencing of the Barracks Land", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 2}}]], "page": 46, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 2}}, {"headings_1": {"content": "15.6 Fencing of the Barracks Land", "page": 46, "level": 2}}], "page": 47, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritise surveying, titling, fencing, and planting trees on all police barracks land to avoid encroachment and improve the safety and security of the staff and the barracks.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 2}}, {"headings_1": {"content": "15.6 Fencing of the Barracks Land", "page": 46, "level": 2}}], "page": 47, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15.7 Private Institutions operating in Police land", "metadata": {"headings": [{"headings_0": {"content": "15.7 Private Institutions operating in Police land", "page": 47, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 2}}], "page": 47, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I inspected the barracks and noted that several institutions operate on UPF premises without any memorandum of understanding with UPF. For example, several schools are operating within different police barracks, but these schools do not pay any revenue to UPF. These schools admit students from outside but charge them equal school fees with the children of officers. Examples of such include; Elgon Primary School in mbale. \nThis implies that the schools are operating their private business within the barracks without considering the officers and their children in form of subsidised rates and bursaries, among other related benefits.  \nIllegal Schools on Police Land (Elgon Primary School)", "metadata": {"headings": [{"headings_0": {"content": "15.7 Private Institutions operating in Police land", "page": 47, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 2}}, [{"headings_0": {"content": "15.7 Private Institutions operating in Police land", "page": 47, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 2}}]], "page": 47, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A Private Primary School in Hoima Barracks", "metadata": {"headings": [{"headings_0": {"content": "A Private Primary School in Hoima Barracks", "page": 47, "level": 5}}, {"headings_1": {"content": "15.7 Private Institutions operating in Police land", "page": 47, "level": 2}}], "page": 47, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Illegal private establishments without memoranda of understanding with UPF may lead to encroachment of police land and pose a security threat in the police barracks. \nThe Accounting Officer explained that a team has been appointed and they are streamlining the barracks management and the administration on private institutions\u2019 operations on Police land.", "metadata": {"headings": [{"headings_0": {"content": "A Private Primary School in Hoima Barracks", "page": 47, "level": 5}}, {"headings_1": {"content": "15.7 Private Institutions operating in Police land", "page": 47, "level": 2}}, [{"headings_0": {"content": "A Private Primary School in Hoima Barracks", "page": 47, "level": 5}}, {"headings_1": {"content": "15.7 Private Institutions operating in Police land", "page": 47, "level": 2}}]], "page": 47, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 2}}, {"headings_1": {"content": "A Private Primary School in Hoima Barracks", "page": 47, "level": 5}}], "page": 47, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that such private establishments within police barracks operate with MoUs signed with Uganda Police with clear terms and responsibilities of each party.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 2}}, {"headings_1": {"content": "A Private Primary School in Hoima Barracks", "page": 47, "level": 5}}], "page": 47, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16.0 Review of management of water utilities 16.1 Excess consumption of water at the barracks", "metadata": {"headings": [{"headings_0": {"content": "16.0 Review of management of water utilities 16.1 Excess consumption of water at the barracks", "page": 47, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 2}}], "page": 47, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "An analysis of water consumption in a sample of barracks during the year against the number of police officers allocated to those barracks revealed that, on average, an officer consumes water costs of UGX.3.04Mn per year and an average of UGX.8,325 per day, as shown in the table below. \n44", "metadata": {"headings": [{"headings_0": {"content": "16.0 Review of management of water utilities 16.1 Excess consumption of water at the barracks", "page": 47, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 2}}, [{"headings_0": {"content": "16.0 Review of management of water utilities 16.1 Excess consumption of water at the barracks", "page": 47, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 2}}]], "page": 47, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing the average cost of water per officer", "metadata": {"headings": [{"headings_0": {"content": "Table showing the average cost of water per officer", "page": 48, "level": 2}}, {"headings_1": {"content": "16.0 Review of management of water utilities 16.1 Excess consumption of water at the barracks", "page": 47, "level": 2}}], "page": 48, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["Internal Affairs - Police (Gulu Barracks)", "Gulu", "1,287.82", "242", "5.32"], ["Jinja Main, Kimaka", "Jinja", "3,673.87", "400", "9.18"], ["Masaka Kimanya Barracks/Inspector General of Police", "Masaka", "960.16", "177", "5.42"], ["Police Barack", "Mbale", "581.71", "280", "2.08"], ["Mbarara Police Barracks", "Mbarara", "75.11", "205", "0.37"], ["Uganda Police Barracks Srt-1", "Soroti", "205.98", "139", "1.48"], ["Tororo Kwapa Rd Police Barracks 1&2", "Tororo", "784.32", "428", "1.83"], ["Kampala Nsambya Police Barracks", "Kampala", "4,467.24", "1,677", "2.66"], ["Kampala Naguru Barracks 3", "Kampala", "1,668.83", "597", "2.80"], ["Kampala Kireka Police Barracks", "Kampala", "604.05", "523", "1.15"], ["Kampala Jinja Road Barracks Kololo", "Kampala", "201.87", "180", "1.12"], ["**Total and Average**", "", "**14,510.96**", "**4,848**", "**3.04**"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing the average cost of water per officer", "page": 48, "level": 2}}, {"headings_1": {"content": "16.0 Review of management of water utilities 16.1 Excess consumption of water at the barracks", "page": 47, "level": 2}}], "page": 48, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Account Name", "Area", "Sum of Total bills for FYR 2022/2023 (UGX Mn)", "Total authorized population in the barracks", "Consumption per officer (UGX Mn)"], "type": "table"}}, {"content": "The high average water costs per officer may partly be attributed to internal control weaknesses in the management of water utilities and illegal settlements and establishments in the police barracks that consume water billed on police meters and non-reconciliation of billed water costs against actual consumptions at the stations. \nThe Accounting Officer explained that: \ni.  \nIt\u2019s regrettable that most of the water reticulations dates way back to precolonial times where the use of metallic GI pipes is evident everywhere.", "metadata": {"headings": [{"headings_0": {"content": "Table showing the average cost of water per officer", "page": 48, "level": 2}}, {"headings_1": {"content": "16.0 Review of management of water utilities 16.1 Excess consumption of water at the barracks", "page": 47, "level": 2}}, [{"headings_0": {"content": "Table showing the average cost of water per officer", "page": 48, "level": 2}}, {"headings_1": {"content": "16.0 Review of management of water utilities 16.1 Excess consumption of water at the barracks", "page": 47, "level": 2}}], [{"headings_0": {"content": "Table showing the average cost of water per officer", "page": 48, "level": 2}}, {"headings_1": {"content": "16.0 Review of management of water utilities 16.1 Excess consumption of water at the barracks", "page": 47, "level": 2}}]], "page": 48, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ii.  \nMost of our plumbing infrastructure have broken down due to rust in the pipes causing massive leakages especially at night, which is a reason for high consumption.  \niii.  \nAdditionally, the number of the personnel shown in the table does not reflect the true picture of our barracks inhabitants. When the spouses and children of the officers are considered, the population goes more than six times the one shown in the table.  \niv.  \nThe water tariff is being constantly changed in an incremental manner hence the increased billing.  \nv.  \nSubstantial funds are required to address these leakages, but the available money is always less than 5% of what\u2019s required.", "metadata": {"headings": [{"headings_0": {"content": "Table showing the average cost of water per officer", "page": 48, "level": 2}}, {"headings_1": {"content": "16.0 Review of management of water utilities 16.1 Excess consumption of water at the barracks", "page": 47, "level": 2}}], "page": 48, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 48, "level": 2}}, {"headings_1": {"content": "Table showing the average cost of water per officer", "page": 48, "level": 2}}], "page": 48, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to conduct a thorough inspection of the plumbing infrastructure in the affected areas, identify and prioritise the replacement of rusted and leaking pipes with more durable pipes. In addition, the Accounting Officer should institute regular water consumption audits and a routine maintenance schedule for all plumbing infrastructure to identify and address potential leakages before they escalate and result in high water bills. \n45 \nI further advised the Accounting Officer to reconcile the discrepancies in the billed costs against the actual consumption with NWSC.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 48, "level": 2}}, {"headings_1": {"content": "Table showing the average cost of water per officer", "page": 48, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 48, "level": 2}}, {"headings_1": {"content": "Table showing the average cost of water per officer", "page": 48, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 48, "level": 2}}, {"headings_1": {"content": "Table showing the average cost of water per officer", "page": 48, "level": 2}}]], "page": 48, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16.2 Significant variance in trends of water consumption", "metadata": {"headings": [{"headings_0": {"content": "16.2 Significant variance in trends of water consumption", "page": 49, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 2}}], "page": 49, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 6.1.1 of the Treasury Instructions, 2017 requires the Accounting Officer to put in place and maintain internal control systems to ensure that the organisation\u2019s operations are run effectively and efficiently. \nA trend analysis of water consumption at the different barracks for the last two years showed a significant increase in water consumption patterns, with consumption bills in some meters increasing by 850%, as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "16.2 Significant variance in trends of water consumption", "page": 49, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 2}}, [{"headings_0": {"content": "16.2 Significant variance in trends of water consumption", "page": 49, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 2}}]], "page": 49, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing consumption patterns of utilities over two years", "metadata": {"headings": [{"headings_0": {"content": "Table showing consumption patterns of utilities over two years", "page": 49, "level": 2}}, {"headings_1": {"content": "16.2 Significant variance in trends of water consumption", "page": 49, "level": 2}}], "page": 49, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["72310119", "Shuuku Police Station", "Shuuku", "1.47", "0.15", "1.31", "850%"], ["13212286", "Police  Fire Hydrant 1", "Kitgum", "1.38", "0.19", "1.19", "618%"], ["10715066", "Masaka Nyendo Police (Ssekyanzi Robert)", "Masaka", "60.88", "11.37", "49.51", "435%"], ["11610954", "Uganda Police Soroti", "Soroti", "78.58", "22.00", "56.59", "257%"], ["2143572", "Kampala Uganda Police Headquarters- Naguru", "Kampala", "545.88", "172.89", "372.99", "216%"], ["10617787", "Tororo Magola Police", "Tororo", "1.53", "0.53", "1.00", "188%"], ["21328235", "Safe City Cctv National Command Centre", "Kampala", "152.08", "53.12", "98.96", "186%"], ["10615984", "Tororo Children Reception Center", "Tororo", "3.26", "1.21", "2.05", "169%"], ["68800362", "New  Police Station", "Kachumbala", "1.37", "0.53", "0.84", "160%"], ["11715842", "Uganda Force Police", "Arua", "33.50", "12.95", "20.55", "159%"], ["21207352", "Kampala Forensic Uganda Police Lab", "Kampala", "61.91", "24.47", "37.44", "153%"], ["10616586", "Nagongera Police", "Tororo", "7.37", "3.04", "4.33", "142%"], ["10614613", "Tororo  Uhuru Drive Police", "Tororo", "19.44", "8.11", "11.33", "140%"], ["10612389", "Tororo Malaba Police", "Tororo", "124.28", "52.11", "72.17", "138%"], ["4389705", "Iganga Bulanga Police Station", "Iganga", "1.56", "0.66", "0.90", "136%"], ["69500242", "Luuka Nakabugu Police", "Luuka", "4.59", "1.96", "2.63", "135%"], ["10610599", "Tororo Malisiki Rd Police Station", "Tororo", "41.78", "17.85", "23.93", "134%"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing consumption patterns of utilities over two years", "page": 49, "level": 2}}, {"headings_1": {"content": "16.2 Significant variance in trends of water consumption", "page": 49, "level": 2}}], "page": 49, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Account No:", "Account Name", "Area", "Total bills for the year FYR 2022/2023 (UGX Mn)", "Total bills for the year FY 2021/2022 (UGX Mn)", "23-22 Mn) (UGX. Variance-", "Percentage change"], "type": "table"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "Table showing consumption patterns of utilities over two years", "page": 49, "level": 2}}, {"headings_1": {"content": "16.2 Significant variance in trends of water consumption", "page": 49, "level": 2}}], "page": 49, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["19000785", "Kazo  Police Station", "Rushere", "1.56", "0.68", "0.88", "130%"], ["64900900", "Mitooma Police Station 2", "Mitooma", "2.41", "1.08", "1.33", "123%"], ["11110490", "Kasese Barracks (2) Police", "Kasese", "74.06", "33.60", "40.46", "120%"], ["", "**Total**", null, "**1,218.89**", "**418.5**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table showing consumption patterns of utilities over two years", "page": 49, "level": 2}}, {"headings_1": {"content": "16.2 Significant variance in trends of water consumption", "page": 49, "level": 2}}], "page": 50, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "columns": ["Account No:", "Account Name", "Area", "Total bills for the year FYR 2022/2023 (UGX Mn)", "Total bills for the year FY 2021/2022 (UGX Mn)", "23-22 Mn) (UGX. Variance-", "Percentage change"], "type": "table"}}, {"content": "I further observed that there was an increase in UGX.800Mn (191%) in water bills from UGX.418.5Mn in 2022 to UGX.1,218.89Mn in 2023. The above trend indicates increasing water bills that may reach uncontrollable levels if not well managed by police management. \nThe Accounting Officer explained that while carrying out reconciliation with officials of National Water and Sewerage Corporation, many of these observations were noted in the financial year under review. \nIrregularity in the billings occurred between June to December 2022 and the concern was shared with them. Around the same time National Water and Sewerage Corporation\u2019s billing system seems to have malfunctioned hence these inconsistencies.", "metadata": {"headings": [{"headings_0": {"content": "Table showing consumption patterns of utilities over two years", "page": 49, "level": 2}}, {"headings_1": {"content": "16.2 Significant variance in trends of water consumption", "page": 49, "level": 2}}, [{"headings_0": {"content": "Table showing consumption patterns of utilities over two years", "page": 49, "level": 2}}, {"headings_1": {"content": "16.2 Significant variance in trends of water consumption", "page": 49, "level": 2}}], [{"headings_0": {"content": "Table showing consumption patterns of utilities over two years", "page": 49, "level": 2}}, {"headings_1": {"content": "16.2 Significant variance in trends of water consumption", "page": 49, "level": 2}}]], "page": 50, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 50, "level": 2}}, {"headings_1": {"content": "Table showing consumption patterns of utilities over two years", "page": 49, "level": 2}}], "page": 50, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to conduct a comprehensive reconciliation and verification process of the water bills for the period in question and collaborate with NWSC to ensure that any bills paid reflect the actual water consumption of the Police.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 50, "level": 2}}, {"headings_1": {"content": "Table showing consumption patterns of utilities over two years", "page": 49, "level": 2}}], "page": 50, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 50, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 50, "level": 2}}], "page": 50, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information, and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 50, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 50, "level": 2}}, [{"headings_0": {"content": "Other Information", "page": 50, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 50, "level": 2}}]], "page": 50, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 50, "level": 2}}], "page": 50, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Uganda Police Force. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as the Accounting Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \n47 \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the UPF\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.  \nThe Accounting Officer is responsible for overseeing the UPF\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 50, "level": 2}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 50, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 50, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 50, "level": 2}}]], "page": 50, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}], "page": 51, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"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": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}]], "page": 51, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "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": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}], "page": 51, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "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 Uganda Police Force\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}], "page": 51, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}], "page": 51, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "- Conclude on the appropriateness of Accounting Officer's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Uganda Police Force\u2019s 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 Uganda Police Force to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}], "page": 51, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"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 is in compliance with the Government of Uganda Public Financial Management laws and regulations.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}], "page": 51, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "list"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \n48 \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and, to communicate with the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, actions taken to eliminate threats or safeguards applied. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 50, "level": 2}}]], "page": 51, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 52, "level": 2}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}], "page": 52, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 52, "level": 2}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 2}}], "page": 52, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 52, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 52, "level": 2}}], "page": 52, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Uganda Police Force with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThere were no material findings in respect of the compliance criteria for the applicable subject matters. \nJohn F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 52, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 52, "level": 2}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 52, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 52, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 52, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 52, "level": 2}}]], "page": 52, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 52, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 52, "level": 2}}], "page": 52, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Kampala \n27 th December, 2023 \n49", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 52, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 52, "level": 2}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 52, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 52, "level": 2}}], [{"headings_0": {"content": "AUDITOR GENERAL", "page": 52, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 52, "level": 2}}]], "page": 52, "document_name": "Uganda Police Force Reports of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", "  1.0 Implementation of the approved budget - 1", "  2.0 Management of the Government Salary Payroll - 8", "  3.0 Management of detention facilities at the Uganda Police Force - 12", "Emphasis of Matter - 15", "  4.0 Contingent liability related to compensation for land occupancy - 16", "  5.0 Classified Expenditure - 17", "  6.0 Valuation of non-current assets - 17", "  7.0 Accumulation of Domestic Arrears - 17", "Other matter - 18", "  8.0 Assessment of Conditions of Health Management - 18", "  9.0 Management of transport facilities - 22", "  10.0 Conditions of the Police General Infrastructure - 25", "  11.0 Assessment of management of the Closed-Circuit Television (CCTVs) - 30", "  12.0 Assessment of Performance of the Marine Department - 33", "  13.0 Performance review of the Police Professional Standards Unit - 34", "  14.0 Assessment of the UPF\u2019s investigation mandate (performance CID) - 37", "  15.0 Assessment of the state of infrastructure in Uganda Police - 39", "  16.0 Review of management of water utilities - 44", "Management Responsibilities for the Financial Statements - 47", "Auditor's Responsibilities for the audit of the Financial Statements - 48", "Other Reporting Responsibilities - 49", "Report on the Audit of Compliance with Legislation - 49", "Appendix I: implementation of quantified activities - 50"], "page": 2}]}
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA PRISONS SERVICES", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA PRISONS SERVICES", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA PRISONS SERVICES", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA PRISONS SERVICES", "page": 1, "level": 5}}], "page": 1, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 5}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}], "page": 2, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ii", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 5}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}], "page": 2, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 5}}], "page": 3, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["Bn", "Billion"], ["GOU", "Government of Uganda"], ["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"], ["LGs", "Local Governments"], ["MDAs", "Ministries, Departments and Agencies"], ["Mn", "Million"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["MOJCA", "Ministry of Justice and Constitutional Affairs"], ["NAA", "National Audit Act, 2008"], ["NTR", "Non Tax Revenue"], ["PFMA", "Public Financial Management Act, 2015"], ["PPDA", "Public Procurement and Disposal of Public Assets"], ["PS/ST", "Permanent Secretary/Secretary to Treasury"], ["TI", "Treasury Instructions, 2017"], ["UGX", "Uganda Shillings"], ["UPS", "Uganda Prisons Service"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 5}}], "page": 3, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "iii", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 5}}], "page": 3, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PRISONS SERVICE FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of Uganda Prisons Service, which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and 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 accompanying financial statements of Uganda Prisons Service, for the financial year ended 30 th June, 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA", "page": 4, "level": 5}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA", "page": 4, "level": 5}}]], "page": 4, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Uganda Prisons Service 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.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below to be key audit matters communicated in my report. \n1.0", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}, [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}]], "page": 4, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 2 of Schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an appropriation account showing the services for which the moneys expended were voted, the sums actually expended on each service, and the state of each vote compared with the amount appropriated for that vote by Parliament. \n1 \nEntities prepare budgets every year, which provide expected revenue and expenditure for the year. The budgets are supported by workplans that show what specific activities and outputs the funds will be spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of Uganda Prisons Service is to ensure that every person retained legally in prison is kept in humane, safe custody provided in court when required until lawfully discharged or removed from prison. \nDuring the financial year 2022/2023, the entity had a budget of UGX.340.060Bn out of which UGX.335.375Bn was warranted on the various items as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}, [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}]], "page": 4, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Recurrent (wage)", "120.020", "115.595", "96%"], ["2", "Recurrent (non-wage)", "193.669", "193.409", "99%"], ["3", "Development", "26.371", "26.371", "100%"], ["", "**Total**", "**340.06**", "**335.375**", "98.6%"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["Sn", "Details", "Budget (UGX \u2018Bn)", "Warrants (UGX \u2018Bn)", "Percentage release"], "type": "table"}}, {"content": "Out of the total warrants of UGX.335.375Bn, I reviewed the utilization of warrants worth UGX.288.629Bn (86%) as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Wage expenditure (Payroll audit/FS audit)", "113.605", "34"], ["2", "Focus area (Assessment of the condition of detention facilities in UPS)", "109.981", "67"], ["3", "Outputs/activities selected for budget performance review", "65.043", "86"], ["", "**Total amount audited**", "**288.629**", ""], ["", "**Total warrants**", "**335.375**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["Sn", "Details", "Actual expenditure (UGX)", "Cumulative Percentage"], "type": "table"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**1.1**", "**of Non-Tax Revenue (NTR)**  According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.26.86Bn during the year. However, by the end of the year only UGX.25.99Bn had been collected representing a 97% performance. collection of NTR at vote level negatively affects NTR collections at Treasury level thereby denying government resources for implementation of activities. **Revenue Performance Performance** Under", "I advised the Accounting Officer to expedite  the mitigation measures in order to boost the performance of non- tax revenue."]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No** Observation**", "**Recommendation**"], ["order to mitigate the post-harvest challenges the entity is installing two (2) silo storage facilities at Lugore and Ruimi prison farms and is constantly engaging with Ministry of Finance to provide funds to establish prisons production systems which include both mechanisation and irrigation systems. **of GOU warrants**  The entity had an approved budget of UGX.340.1Bn from the various programmes out of which UGX.335.4Bn was warranted resulting in a shortfall of UGX.4.68Bn representing a 98% performance. performance of warrants from the programme from which the entity was allocated funds is shown in the table below; **Programme Approved**  **Budget** (UGX \u2018Bn)** **Warrants (UGX \u2018Bn)** **Variance (UGX\u2019 Bn)** **%age perfor mance** Governance and security 340.06 335.38 4.68 98% UGX.4.68Bn that was not warranted was meant for the following activities which were either partially or not implemented at all: \uf0b7 Payment of newly recruited staff who were still undergoing training and the newly promoted staff.  \uf0b7 Payments to pensioners.  \uf0b7 Payments of gratuity to pay staff who had retired  \uf0b7 Funds intended for the operational expenses for Murchison Bay Hospital, Luzira. from 2022/2023, the year under Accounting Officer explained that the funds to settle pension and gratuity had been budgeted for and provided as arrears of UGX.3.94Bn 2023/2024 which is the subsequent financial year. In addition, a budget enhancement of UGX.5.96Bn had been made in the financial year 2023/24, part of which is to clear outstanding salaries review while management continues to lobby the Ministry of Finance for financing for the Murchison Bay hospital. The Accounting Officer explained that UPS collects NTR from Prisons farms, Prisons Industries, and Prisons Band and the shortfall was majorly on prisons farms due to erratic weather conditions and post-harvest losses on the side of prisons farming. In **Performance** The The The", "advised  the Accounting Officer to ensure that MoFPED is engaged to avail resources  as appropriated.  In addition, I advise the Accounting Officer to ensure that the un- paid salaries, pension and gratuity are cleared using the funds availed for the purpose  the financial  year 2023/2024. in I"], ["**Utilization of Warrants**  Out of the total warrants of UGX.335.38Bn availed to the entity during the year, UGX.333.20Bn was utilized resulting in un-utilized warrants of UGX.2.17Bn representing 99% utilization as shown in the table below; **1.2**", "I advised the Accounting Officer to expeditiously ensure that all unpaid staff salaries  and pensioners\u2019"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 6, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_7"], "type": "table"}}, {"content": "3", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 6, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No Observation Recommendation**", null, null, null, null, null, null, null, null], ["\uf0b7 \uf0b7 \uf0b7", "**Programme**", null, "**Warran**", "**Utilizatio**", "**Varianc**", "**%age**", null, "obligations  are budgeted for and settled in the next financial year."], [null, "", null, "**ts**", "**n of**", "**e (UGX)**", "**performa**", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 7, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": [["**No Observation Recommendation**", null, null, null, null, null, null, null, null], ["\uf0b7 \uf0b7 \uf0b7", "**Programme**", null, "**Warran**", "**Utilizatio**", "**Varianc**", "**%age**", null, "obligations  are budgeted for and settled in the next financial year."], [null, "", null, "**ts**", "**n of**", "**e (UGX)**", "**performa**", null, null], [null, null, null, "**(UGX)**", "**warrants**", "**Bn**", "**nce**", null, null], [null, null, null, "**Bn**", "**(UGX) Bn**", null, null, null, null], [null, "Governance  and", null, "335.38", "333.20", "2.17", "99%", null, null], [null, "security", null, null, null, null, null, null, null], [null, "warrants that were not utilized were meant for the following activities that were partially or not implemented at all. **showing activities affected by under-utilization of warrants** **Table**", null, null, null, null, null, null, null], [null, "", "**the** **Activities affected** **by** under utilization** **Officer\u2019s for the under-** **Accounting** **explanation** utilization of warrants** **Warrant s not Utilized \u2013 UGX Bn**", null, null, null, null, "to", null], [null, "1", "Food Supplies 0.029 Funds bounced due to errors in supplier bank account details.", null, null, null, null, null, null], [null, "2", "1.58 These were salaries for newly recruited staff who didn\u2019t have supplier numbers of IFMS and therefore could not be paid on the system.  In addition, the salary increments for the promoted staff had not been effected. General Staff Salaries", null, null, null, null, null, null], [null, "3", "arrears Domestic  0.030 Funds bounced due to errors in supplier bank account details.", null, null, null, null, null, null], [null, "4", "0.321 The particulars on files for retired staff were incomplete. Therefore, payments could not be effected to them. Pension", null, null, null, null, null, null], [null, "5", "0.045 There was a delay in clearance for the pensioners entitled to these funds. Gratuity Arrears", null, null, null, null, null, null], [null, "6", "0.056 These are salaries for the Deputy Commissioner of Prisons position, appointed  but accessed on the payroll in April 2023 as a deputy. in November Statutory salaries", null, null, null, null, null, null], [null, "7", "0.099 Payment to Ms. Famane Investments Ltd bounced due to errors in the bank account details. Classified assets acquisition", null, null, null, null, null, null], [null, "", "**2.16**", null, null, null, null, null, null], [null, "a result of failure to utilise warrants:  Some of the newly recruited staff were not paid, leading to Newly promoted staff were not paid the incremental amounts due to them, leading to salary arrears at the end of the year. There was a delay in the payment of retired staff retirement salary arrears. benefits.", null, null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 7, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": "The \nAs  \n4", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}, [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}]], "page": 7, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.3**", "**Implementation of outputs**  I assessed the implementation of six (6) outputs that were fully quantified with thirty-seven (37) activities worth UGX.65.04Bn and noted that six (6) outputs with 37 activities worth UGX.65.04Bn were partially implemented. of the 37 activities, the entity fully implemented 14 activities; 19 activities were partially implemented, while four (04) activities remained unimplemented. are in **Appendix 1.** on-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not implement the following planned activities despite having received the required funds: Construction of a perimeter wall fence around the industrial workshop and storage facilities.  Maintenance of 10 Grain and seed cribs at Namalu, Ibuga, Isimba and Kiburara.  Construction of Ten Energy savings stoves at Kitalya. Accounting Officer explained that the funds for the activities were received towards end of the 4 th quarter, yet the activities were to be implemented using force on account where all the required materials have to be available for physical works to start. Whereas the required materials had been procured by end of the financial year, physical works had not started. works on both activities were carried out in 2023/2024, the subsequent financial year. Whereas, the works for the maintenance of the 10 cribs have been completed, the construction of the perimeter wall was still ongoing. N 2. 3. Out Details 1.  The Physical", "that advised  the Accounting Officer to ensure  the construction of the perimeter wall is expeditiously completed. I"], ["**1.4**", "**Activities implemented outside the Approved Work plan**  I reviewed the Annual Work plan and expenditure details and noted that UPS carried out activities leading to land preparation for a seed bed in Aswa Adjumani and Awei, at a cost of UGX.7.708Bn, an activity outside the approved work plan. The table below refers. **No Activity details** Amount spent (UGX \u2018Bn)** Land Preparation for seed bed at  7.708Bn Aswa Adjumani and Awei of activities outside the approved work plan translates into diversion of funds, leading to the accumulation of arrears and non-implementation of approved/planned activities. 1 Implementation", "revise advised  the Accounting Officer to always  the work plan and budget through virements where  critical activities have to be implemented even when they were not planned for. I"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 8, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_5"], "type": "table"}}, {"content": "5", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 8, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["The Accounting Officer explained that during the budget implementation for the financial year 2022/23, Cabinet approved a proposal to implement interventions towards national food and animal feed security in the country which project was not in the work plan but came to address the emergency caused by hunger. UPS was given a target of 50,000 acres and was required to work within the existing budget. Therefore, the work-plan and procurement plan were adjusted accordingly to include land preparation for seed bed at Aswa, Adjumani and Awei.", "", null], ["**1.5**", "**Repurposing of funds**  Paragraph 10.3.1 (step 4-approval of payments) states that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transactions. An Accounting Officer shall be held personally liable for any wrong charge accounts used for expenditure incurred by his/her vote a sample of transactions reviewed, I noted that funds to the tune of UGX.17.213Bn were repurposed from the activities on which they were budgeted and spent on food and security intervention on recommendation by the PS/ST. of funds led to non -implementation of planned activities and accumulation of arrears for which funds had been budgeted for. Details of the unimplemented activities are as below: Fifty (50) breeding cows meant for Kiburara farm were not 2\\. Food meant for feeding of prisoners was not paid for which led to accumulation of food arrears. For instance, in the 2022/2023 arrears increased by UGX.115.821Bn. for food supplies 3\\. Various agricultural inputs and protective gear were not procured procured  4\\. Fertilizers for normal farming operations were not paid for thus leading to fertilizer arrears of UGX.3.6Bn  5\\. Medical supplies amounting to UGX.370m were not paid for at the year end.  6\\. Uniforms and beddings amounting to UGX.5.9Bn were supplied but not paid for leading to accumulation of domestic arrears. Accounting Officer explained that during budget implementation, the PS/ST directed that the budget enhancement which was as a result of recommendation by Parliament during budget appropriation be used for the National food security interventions therefore leading to repurposing of the funds. From Repurposing 1. The", "advised  the Accounting Officer to engage the Ministry of Finance and other stakeholders,  to ensure that additional funds are availed to the entity to cover the arrears  and unimplemented activities which were caused  by repurposing of the entity\u2019s funds. I"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 9, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "6 \n1.6", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}, [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}]], "page": 9, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delivery of Services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 10, "level": 5}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 10, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I undertook procedures to confirm if activities implemented by the entity were implemented in a timely manner. I sampled nine (9) activities with a total expenditure of UGX.5.9Bn. Below is a summary of my findings.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 10, "level": 5}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 10, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing delivery of services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Table showing delivery of services from implemented activities", "page": 10, "level": 3}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 10, "level": 5}}], "page": 10, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Complete phase II of installation of the Silo Storage facilities at Ruimi & Lugore prison farms", "3.149", "\uf0b7 The silos were not  yet complete by the time of audit.  \uf0b7 Though the silos be by were to completed September 2023, only civil works were so far being done with  no equipment so far installed", "Delayed completion implies delayed service delivery, wastage of UPS produce due to poor storage conditions.", "The Accounting Officer attributed it to delayed delivery and installation of equipment for the grain plant and silo storage. delays were caused by the requirement to conduct  Pre-Export Verification  of Conformity-PvoC by SGS which was not known at the time of signing the contract.  The contracts are now extended at a no cost up to Feb 2024. The", "I advised the Accounting Officer to ensure that silos are installed and completed within the  revised timelines."], ["2", "Complete construction of staff hospital at Luzira", "0.395", "\uf0b7 Works not yet completed by the time of audit", "Delayed completion means delayed service delivery", "into The Accounting Officer explained that this was a three-year project and the delay was caused by the outbreak of Covid-19 that resulted  total lockdown. The hospital being inside the prison barracks,  Contractors could not access it as the Prison was completely locked down from the public. These works however are now at 80% completion stage.", "I advised the Accounting Officer to ensure that the construction works are expeditiously completed, now that the lock-down has been lifted."], ["3", "the Perimeter wall constructed around  industrial workshop storage  to  security  Luzira and facility enhance at", "0.664", "\uf0b7 Activity not implemented, only materials were procured by the end of the year", "Wall was not yet completed  which  may affect  the security of the workshop", "The Accounting Officer explained that releases started in second quarter but also staggered up to fourth quarter and that affected commencement of a number of projects including the wall fence for  industrial workshop. Materials were procured but delivered towards the end of the financial year and physical works started this FYR 2023/24 and is expected to complete by end of February 2024. the", "I advised the Accounting Officer to ensure that the perimeter wall is completed within the timelines set in the  activity workplan."]], "metadata": {"headings": [{"headings_0": {"content": "Table showing delivery of services from implemented activities", "page": 10, "level": 3}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 10, "level": 5}}], "page": 10, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["No", "Activity details", "Total expendit ure (UGX Bn)", "Summary findings of", "Audit remarks", "Management Response", "Audit recommendatio n"], "type": "table"}}, {"content": [["1", "Complete phase II of installation of the Silo Storage facilities at Ruimi & Lugore prison farms", "3.149", "\uf0b7 The silos were not  yet complete by the time of audit.  \uf0b7 Though the silos be by were to completed September 2023, only civil works were so far being done with  no equipment so far installed", "Delayed completion implies delayed service delivery, wastage of UPS produce due to poor storage conditions.", "The Accounting Officer attributed it to delayed delivery and installation of equipment for the grain plant and silo storage. delays were caused by the requirement to conduct  Pre-Export Verification  of Conformity-PvoC by SGS which was not known at the time of signing the contract.  The contracts are now extended at a no cost up to Feb 2024. The", "I advised the Accounting Officer to ensure that silos are installed and completed within the  revised timelines."], ["2", "Complete construction of staff hospital at Luzira", "0.395", "\uf0b7 Works not yet completed by the time of audit", "Delayed completion means delayed service delivery", "into The Accounting Officer explained that this was a three-year project and the delay was caused by the outbreak of Covid-19 that resulted  total lockdown. The hospital being inside the prison barracks,  Contractors could not access it as the Prison was completely locked down from the public. These works however are now at 80% completion stage.", "I advised the Accounting Officer to ensure that the construction works are expeditiously completed, now that the lock-down has been lifted."], ["3", "the Perimeter wall constructed around  industrial workshop storage  to  security  Luzira and facility enhance at", "0.664", "\uf0b7 Activity not implemented, only materials were procured by the end of the year", "Wall was not yet completed  which  may affect  the security of the workshop", "The Accounting Officer explained that releases started in second quarter but also staggered up to fourth quarter and that affected commencement of a number of projects including the wall fence for  industrial workshop. Materials were procured but delivered towards the end of the financial year and physical works started this FYR 2023/24 and is expected to complete by end of February 2024. the", "I advised the Accounting Officer to ensure that the perimeter wall is completed within the timelines set in the  activity workplan."], ["4", "1,200 metrics of seed processed", "Not indicated", "\uf0b7 Whereas 1,406 metric tons of maize  seed", "Less quantities of maize seed processed which", "The Accounting officer explained  whereas 1,406MT had been", "I advised the Accounting Officer to be pro-active"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing delivery of services from implemented activities", "page": 10, "level": 3}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 10, "level": 5}}], "page": 10, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["No", "Activity details", "Total expendit ure (UGX Bn)", "Summary findings of", "Audit remarks", "Management Response", "Audit recommendatio n"], "type": "table"}}, {"content": "7 \nand distributed  \nwere produced may negatively produced, only 955.6MT and  \ndevise to Farmers  \nonly, 955.69 affect the non- was processed because strategies of metric tons of tax revenue processing is made on seeking out new seed processed, targets  \ntreated and  \npackaged for  \ndistribution to  \nfarmers.  \n(Source: UPS 4 th  \nquarter report) \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Table showing delivery of services from implemented activities", "page": 10, "level": 3}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 10, "level": 5}}, [{"headings_0": {"content": "Table showing delivery of services from implemented activities", "page": 10, "level": 3}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 10, "level": 5}}], [{"headings_0": {"content": "Table showing delivery of services from implemented activities", "page": 10, "level": 3}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 10, "level": 5}}]], "page": 10, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Assessment of the condition of detention facilities", "metadata": {"headings": [{"headings_0": {"content": "Assessment of the condition of detention facilities", "page": 11, "level": 5}}, {"headings_1": {"content": "Table showing delivery of services from implemented activities", "page": 10, "level": 3}}], "page": 11, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "demand to avoid making buyers for the losses and affecting the improved seed in quality of the seed.  \norder to improve overall yield for farmers in the country as well as the NTR of the entity. \nIncluded in the warrants is a total of UGX.109.98Bn spent on managing detention facilities during the financial year 2022/23 which I audited using a focus area approach and below are my findings. \n2.1", "metadata": {"headings": [{"headings_0": {"content": "Assessment of the condition of detention facilities", "page": 11, "level": 5}}, {"headings_1": {"content": "Table showing delivery of services from implemented activities", "page": 10, "level": 3}}, [{"headings_0": {"content": "Assessment of the condition of detention facilities", "page": 11, "level": 5}}, {"headings_1": {"content": "Table showing delivery of services from implemented activities", "page": 10, "level": 3}}], [{"headings_0": {"content": "Assessment of the condition of detention facilities", "page": 11, "level": 5}}, {"headings_1": {"content": "Table showing delivery of services from implemented activities", "page": 10, "level": 3}}]], "page": 11, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Provision of proper living conditions for staff and prisoners", "metadata": {"headings": [{"headings_0": {"content": "Provision of proper living conditions for staff and prisoners", "page": 11, "level": 5}}, {"headings_1": {"content": "Assessment of the condition of detention facilities", "page": 11, "level": 5}}], "page": 11, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 4 of the Prisons Act 2006 states the main objective of the Service as \u201cTo contribute to the protection of all members of society by providing reasonable, safe, secure and humane custody and rehabilitation of offenders in accordance with universally accepted standards\u201d. To achieve its objectives, the Service is required to, among others, ensure proper living conditions for staff and prisoners. \nI noted the following weaknesses from the assessment of living conditions for staff and prisoners:", "metadata": {"headings": [{"headings_0": {"content": "Provision of proper living conditions for staff and prisoners", "page": 11, "level": 5}}, {"headings_1": {"content": "Assessment of the condition of detention facilities", "page": 11, "level": 5}}, [{"headings_0": {"content": "Provision of proper living conditions for staff and prisoners", "page": 11, "level": 5}}, {"headings_1": {"content": "Assessment of the condition of detention facilities", "page": 11, "level": 5}}]], "page": 11, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.1.1 Congestion in Prisons", "metadata": {"headings": [{"headings_0": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}, {"headings_1": {"content": "Provision of proper living conditions for staff and prisoners", "page": 11, "level": 5}}], "page": 11, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Strategic Objective 1 of the Uganda Prisons Strategic Development Plan 2020-2025 aims to provide safe, secure and humane custodial services for transforming prisoners through the goal of transforming every prisoner into a responsible, law-abiding and economically productive citizen. This will contribute to the National Development Plan III through the Governance and Security programme, which aims at strengthening people-centred delivery of security, justice, law and order services by setting up or constructing adequate and appropriate infrastructure for delivery of security, rehabilitation of offenders, health services and prisoners\u2019 welfare. This was to be achieved by building more prisons to decongest the existing ones and reduce occupancy capacity from the baseline of 293% to 286%. \nDespite the strategic interventions undertaken by UPS through building additional prison wards, for example, at Ntungamo Prison, Rukungiri, Nwoya, Kitalya, Sheema, Mutufu, Kyenjojo and Sironko Prisons, among others. Congestion in prisons remains a significant challenge since prisoners housing has only increased by 1% over the same period of assessment. \nThe most affected prisons are Isingiro prison, with a holding capacity of 47 with the current population of 377 prisoners (802%); Yumbe prison, with a holding capacity of 25 but currently holding 192 prisoners (768%); Hoima main prison with carrying capacity of 80 \n8 \nbut presently holding 494 prisoners (618%), Kibale prison with a holding capacity of 30 currently holding 184 prisoners and Fortportal main prison with a holding capacity of 309 currently 1,770 prisoners (573%) among others. The table below highlights the Holding Capacity against the Current population for those over 500% excess capacity.", "metadata": {"headings": [{"headings_0": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}, {"headings_1": {"content": "Provision of proper living conditions for staff and prisoners", "page": 11, "level": 5}}, [{"headings_0": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}, {"headings_1": {"content": "Provision of proper living conditions for staff and prisoners", "page": 11, "level": 5}}], [{"headings_0": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}, {"headings_1": {"content": "Provision of proper living conditions for staff and prisoners", "page": 11, "level": 5}}], [{"headings_0": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}, {"headings_1": {"content": "Provision of proper living conditions for staff and prisoners", "page": 11, "level": 5}}], [{"headings_0": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}, {"headings_1": {"content": "Provision of proper living conditions for staff and prisoners", "page": 11, "level": 5}}]], "page": 11, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing excess capacity in some Prison Stations", "metadata": {"headings": [{"headings_0": {"content": "Table showing excess capacity in some Prison Stations", "page": 12, "level": 3}}, {"headings_1": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}], "page": 12, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["Jinja", "Jinja Main Prison", "393", "2,134", "1,741", "543%"], ["Nakasongola", "Nakasongola Main Prison", "274", "1,455", "1,181", "531%"], ["Masindi", "Masindi Main Prison", "262", "1,480", "1,218", "565%"], ["Pakwach", "Rangem Main Prison", "144", "789", "645", "548%"], ["Fort portal", "Fortportal Main Prison", "309", "1,770", "1,461", "573%"], ["Yumbe", "Yumbe Prison", "25", "192", "167", "768%"], ["Hoima", "Hoima Prison", "80", "494", "414", "618%"], ["Isingiro", "Isingiro Main Prison", "47", "377", "330", "802%"], ["Kibale", "Kibale Prison", "30", "184", "154", "613%"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing excess capacity in some Prison Stations", "page": 12, "level": 3}}, {"headings_1": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}], "page": 12, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["District", "Prison Station", "Holding Capacity", "Current Population", "Excess capacity", "Occupancy Rate"], "type": "table"}}, {"content": "I further noted that congestion levels are made worse by the large proportion of prisoners on remand (37,121 inmates) that constituted 49% of total prisoners of 76,041 and also a significant number of petty offenders (6,495 inmates) that, constituted 9% of total prisoners\u2019 population as at the end of June 2023. \nThe high congestion levels compromise the inmates' welfare and may result in several health risks, such as the quick spread of diseases and compromise on sanitation. \nThe Accounting Officer attributed the congestion in prisons to; a high prisoner population growth rate (8%) compared to the 3% growth in holding capacity, the dilapidated infrastructure that consumes a lot of money in renovations without increasing the holding capacity, change in the sentencing regime for convict prisoners and the case backlogs where the average length of stay on remand for capital offenders is 20.3 months. \nThe Accounting Officer further explained that in order to mitigate the above; the entity has set up a strategy of constructing a Min-Max security Prison (Kitalya Model) and three (3) low security prisons per year, internal transfer of prisoners from highly congested prisons to low congested prisons, strengthening collaboration with actors in the criminal justice system to reduce the remand population and exploring the use of parole and license to be at large \u2013 Parole guidelines are being developed.", "metadata": {"headings": [{"headings_0": {"content": "Table showing excess capacity in some Prison Stations", "page": 12, "level": 3}}, {"headings_1": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}, [{"headings_0": {"content": "Table showing excess capacity in some Prison Stations", "page": 12, "level": 3}}, {"headings_1": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}], [{"headings_0": {"content": "Table showing excess capacity in some Prison Stations", "page": 12, "level": 3}}, {"headings_1": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}], [{"headings_0": {"content": "Table showing excess capacity in some Prison Stations", "page": 12, "level": 3}}, {"headings_1": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}]], "page": 12, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 5}}, {"headings_1": {"content": "Table showing excess capacity in some Prison Stations", "page": 12, "level": 3}}], "page": 12, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the responsible stakeholders to address this challenge by ensuring that more accommodation for prisoners is secured. In addition, the government should consider other options for delivering justice, such as plea bargains, parole, bail and speedy investigations to reduce the number of prisoners on remand. \n9", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 5}}, {"headings_1": {"content": "Table showing excess capacity in some Prison Stations", "page": 12, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 12, "level": 5}}, {"headings_1": {"content": "Table showing excess capacity in some Prison Stations", "page": 12, "level": 3}}]], "page": 12, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.1.2 Condition of Prison\u2019s staff accommodation", "metadata": {"headings": [{"headings_0": {"content": "2.1.2 Condition of Prison\u2019s staff accommodation", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 5}}], "page": 13, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "For Uganda's Prisons Service to meet its mandate, it has continuously recruited staff since the staff requirement is directly proportional to the population of prisoners. \nUganda Prisons has, among its initiatives, constructed low-cost houses to help accommodate its staff. The service uses force on account mechanism for the construction of staff houses. For example, UPS has so far constructed 320 low-cost houses in various prisons over the last three years. \nHowever, despite the initiatives, my inspections of staff accommodation facilities revealed a significant staff accommodation gap. A number of staff are still housed in dilapidated houses, some with leaking roofs and some roofed with asbestos sheets. In addition, some prison stations do not have any permanent housing, with staff staying in semi-permanent houses made of un-burnt bricks, uniports and grass-thatched houses, as shown in the photographs below. \nStaff Accommodation at Nebbi Prison with grass- Staff Accommodation at Pece Prison in a", "metadata": {"headings": [{"headings_0": {"content": "2.1.2 Condition of Prison\u2019s staff accommodation", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 5}}, [{"headings_0": {"content": "2.1.2 Condition of Prison\u2019s staff accommodation", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 5}}], [{"headings_0": {"content": "2.1.2 Condition of Prison\u2019s staff accommodation", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 5}}], [{"headings_0": {"content": "2.1.2 Condition of Prison\u2019s staff accommodation", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 5}}]], "page": 13, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "thatched houses", "metadata": {"headings": [{"headings_0": {"content": "thatched houses", "page": 13, "level": 5}}, {"headings_1": {"content": "2.1.2 Condition of Prison\u2019s staff accommodation", "page": 13, "level": 5}}], "page": 13, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "dilapidated state", "metadata": {"headings": [{"headings_0": {"content": "dilapidated state", "page": 13, "level": 5}}, {"headings_1": {"content": "thatched houses", "page": 13, "level": 5}}], "page": 13, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The poor state of housing for staff affects their welfare and reduces their motivation for work. \nDuring inspections, I also observed that several prison stations do not have enough office space for their staff, which affects smooth workflow and service delivery. \nThe Uganda Prisons Service headquarters also has inadequate office space, sharing premises with the Ministry of Lands, Housing and Urban Development, Uganda Land Commission and the President\u2019s office. This impacts negatively on service delivery.", "metadata": {"headings": [{"headings_0": {"content": "dilapidated state", "page": 13, "level": 5}}, {"headings_1": {"content": "thatched houses", "page": 13, "level": 5}}, [{"headings_0": {"content": "dilapidated state", "page": 13, "level": 5}}, {"headings_1": {"content": "thatched houses", "page": 13, "level": 5}}], [{"headings_0": {"content": "dilapidated state", "page": 13, "level": 5}}, {"headings_1": {"content": "thatched houses", "page": 13, "level": 5}}]], "page": 13, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer in response stated that 8,088 staff (56%) are not properly housed, but the Ministry of Internal Affairs is coming up with a low cost but highly efficient infrastructure Developer and has been engaged to construct 15,000 staff houses for UPS staff. The Service is also using the Force on Account to cut the cost of construction and increase the number of staff houses. The service also has an established Prisons Engineering Gang that has increased on the stock of prisons infrastructure done at low cost and the entity also has accreditation of prisons to have materials sourced from manufacturers which reduces on the cost of materials and time taken to acquire the materials. \n10 \nThe Accounting Officer further stated that the inadequate office space is due to limitation of funding however, the entity has presented the requirement to have its headquarters at Luzira and vacate the current premises for Parliament.", "metadata": {"headings": [{"headings_0": {"content": "dilapidated state", "page": 13, "level": 5}}, {"headings_1": {"content": "thatched houses", "page": 13, "level": 5}}, [{"headings_0": {"content": "dilapidated state", "page": 13, "level": 5}}, {"headings_1": {"content": "thatched houses", "page": 13, "level": 5}}], [{"headings_0": {"content": "dilapidated state", "page": 13, "level": 5}}, {"headings_1": {"content": "thatched houses", "page": 13, "level": 5}}]], "page": 13, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 5}}, {"headings_1": {"content": "dilapidated state", "page": 13, "level": 5}}], "page": 14, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to lobby for more funding to improve staff accommodation and provide more office space to their staff. \nIn the meantime, management should increase support to the Officers in Charge (OCs) of housing initiatives using the Force Account mechanism to bridge the accommodation gap for both staff and prisoners.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 5}}, {"headings_1": {"content": "dilapidated state", "page": 13, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 5}}, {"headings_1": {"content": "dilapidated state", "page": 13, "level": 5}}]], "page": 14, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "metadata": {"headings": [{"headings_0": {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "page": 14, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 5}}], "page": 14, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted a considerable accommodation deficit for prisoners, causing excessive congestion per ward. Further, a number of Prison stations house prisoners in uniports, which raises health and security concerns. \nSome wards/uniports are dilapidated with leaking roofs, cracked floors, aged bathrooms/toilets, and broken plumbing and sewerage systems. \nSome of the structures accommodating prisoners are shown in the pictures below; \nPrisoners\u2019 Accommodation at Ragem in uniports  \nPrisoners' Accommodation at Isimba with dilapidated structures and broken-down sanitation facilities \nPoor accommodation negatively affects the welfare, health and rehabilitation of prisoners. The Accounting Officer explained that most of the structures were built during colonial times when the population was low and these structures are now dilapidated and the facilities in there like water and sanitation systems have been over stretched resulting into break down. The Accounting officer stated that however new constructions have been done at Lira, Ntungamo, Rukungiri, Kiruhura, Kamuli, Lamwo, Masaka women, Isingiro, Maiha, Ntwetwe, Lukaya, Rukooki, and Amolator. \nThe Accounting Officer also explained that there is a plan for constructing a Mini-Max Security Prison (Kitalya Model) and three (3) low security prisons per year. Management will continue to engage all the stakeholders to bridge the prisons infrastructure gap. \n11", "metadata": {"headings": [{"headings_0": {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "page": 14, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 5}}, [{"headings_0": {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "page": 14, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 5}}], [{"headings_0": {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "page": 14, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 5}}], [{"headings_0": {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "page": 14, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 5}}], [{"headings_0": {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "page": 14, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 5}}], [{"headings_0": {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "page": 14, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 5}}], [{"headings_0": {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "page": 14, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 5}}]], "page": 14, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "page": 14, "level": 5}}], "page": 15, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to continue lobbing the relevant stakeholders, such as the JLOS Secretariat, Parliament, Ministry of Internal affairs and other Justice partners, for funding to renovate and remodel prisoners\u2019 accommodation to meet demands for correctional service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "page": 14, "level": 5}}], "page": 15, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.1.4 Fencing of Prisons Stations", "metadata": {"headings": [{"headings_0": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], "page": 15, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Regulation 73(a) of the Prisons Regulations 2012 provides that the Commissioner General shall ensure that appropriate security equipment is available in a prison to assist staff in preventing escapes. \nUganda Prisons Service planned and budgeted to fence seven prisons at an estimated cost of UGX.1 (one) billion at Moroto, Pallisa, Soroti, Amita, Kaabong, Kotido and Kibaale prisons using the force-on-account mechanism. A review of the annual performance report indicated that fencing was completed in 4 prisons of Kabong, Amita, Kotido and Soroti prisons, while fencing at Moroto, Kibaale and Kaabong were not yet completed. \nI further noted that apart from the above-mentioned prisons, a number of prison stations, such as Bidibidi prison, were not fenced, while some had dilapidated perimeter walls. Some examples are shown in the pictures below; \nBidi Bidi Prison-has no fencing \nMoyo Prison-with cracked perimeter wall. \nInadequate fencing may hinder prisoners' safety and security. \nThe Accounting Officer explained that due to the inadequate budget, not all activities can be implemented at the same time and pledged that more stations will continue to be fenced in the next financial year and Bidi Bidi will be among those prisons.  \nThe Accounting Officer also stated that the fencing budget has been enhanced from UGX.600 million to UGX.800 million.", "metadata": {"headings": [{"headings_0": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}, [{"headings_0": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], [{"headings_0": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], [{"headings_0": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], [{"headings_0": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], [{"headings_0": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], [{"headings_0": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}]], "page": 15, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}], "page": 15, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritize the fencing of prisons stations in dire state using the enhanced budget for fencing as indicated above and lobby for additional resources from the JLOS secretariat and parliament for fencing more prisons stations to enhance their physical securities. \n12", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}]], "page": 15, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.1.5 Inadequate clothing and bedding", "metadata": {"headings": [{"headings_0": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], "page": 16, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Regulation 29(1) of the Prisons Regulations 2012 states that a prisoner shall be supplied with, and wear prison clothing as may be directed. Regulation 30(1) requires a prisoner to be supplied with bedding adequate for warmth and health. \nAppendix I of the Prisons Standing Orders Part Two requires each prisoner to be provided with at least two uniforms, two blankets, and one felt mattress.  \nUPS, through Prison Industries, Kitalya, Masindi and Jinja Prisons, is involved in tailoring Prisoners\u2019 uniforms. \nInspection of a sample of prisons revealed that some prisoners are only given one uniform, resulting in some wearing worn-out uniforms. \nI also noted that except for some female inmates who are provided with mattresses, the Uganda Prisons Service does not provide felt mattresses to prisoners. It also becomes impractical for the inmates to wash their uniforms, especially those with only one pair. \nWithout adequate uniforms, the decency and cleanliness of the prisoners is compromised. Their well-being and health are affected by not having mattresses, especially for women and long-term serving prisoners. \nThe Accounting Officer explained that a prisoner is entitled to a pair of blankets, pair of uniforms & a felt mattress; however, resources are not sufficient to provide a pair of blankets and a pair of uniforms but only one piece of blanket and one uniform for some prisoners. \nThe Accounting Officer further stated that the funding gap was brought to the attention of MoFPED and Parliament through BFP and MPS, and for this financial year 2023/2024, for example the allocation for uniforms has greatly improved although not sufficient as only UGX.3.33Bn has been provided out of the budgeted UGX.5.702Bn.", "metadata": {"headings": [{"headings_0": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}, [{"headings_0": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], [{"headings_0": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], [{"headings_0": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], [{"headings_0": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], [{"headings_0": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], [{"headings_0": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}]], "page": 16, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}], "page": 16, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to continue lobbying for more funds from other stakeholders like JLOS Secretariat, Parliament, Ministry of Internal affairs and other Justice partners. This could improve the operating capacities of the prison stations that produce prisoners' uniforms and ensure that the produced uniforms are provided to the inmates as prescribed in the Prison's Standing Orders. \n2.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}]], "page": 16, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Provision of Rehabilitation and Reintegration services", "metadata": {"headings": [{"headings_0": {"content": "Provision of Rehabilitation and Reintegration services", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], "page": 16, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "metadata": {"headings": [{"headings_0": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}, {"headings_1": {"content": "Provision of Rehabilitation and Reintegration services", "page": 16, "level": 5}}], "page": 16, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 5 (b) and (c) of the Prisons Act 2006 requires UPS to facilitate the social rehabilitation and reformation of prisoners through specific training and educational programmes and to facilitate the re-integration of prisoners into their communities. \n13 \nI noted that a number of inmates have been facilitated with rehabilitation activities that has enabled them to improve their skills and welfare once released from prison. For example, a total of forty (40) inmates were supported to pursue diplomas from Makerere University Business School during the financial year 2022-2023. The details of the rehabilitation and reintegration activities are shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}, {"headings_1": {"content": "Provision of Rehabilitation and Reintegration services", "page": 16, "level": 5}}, [{"headings_0": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}, {"headings_1": {"content": "Provision of Rehabilitation and Reintegration services", "page": 16, "level": 5}}], [{"headings_0": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}, {"headings_1": {"content": "Provision of Rehabilitation and Reintegration services", "page": 16, "level": 5}}]], "page": 16, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "metadata": {"headings": [{"headings_0": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}, {"headings_1": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}], "page": 17, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2023", "metadata": {"headings": [{"headings_0": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}, {"headings_1": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}], "page": 17, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Spiritual and moral rehabilitation services", "2,250", "94,307", "96,557"], ["2", "Counselling and guidance services", "2,210", "88,088", "90,298"], ["3", "Livelihood skills", "310", "4,210", "4,520"], ["4", "Peaceful conflict resolution mechanisms", "1,501", "12,210", "13,711"], ["5", "Socializing activities (Music, dance, drama, games and sports)", "2,200", "98,935", "101,135"], ["6", "Behavioural life skills", "550", "24,610", "25,160"], ["7", "Psychosocial treatment for sexual offenders", "-", "1,595", "1,595"], ["8", "Specialization services for elderly persons", "300", "2,546", "2,846"], ["9", "Disability empowered", "35", "365", "400"], ["10", "Formal Education from Primary to University", "201", "3,056", "3,257"], ["11", "Functional Adult Literacy", "321", "3,322", "3,643"], ["12", "Training in industrial skills such as Carpentry, tailoring, shoemaking", "1,270", "21,791", "23,061"], ["13", "Agricultural vocational skills training", "589", "6,844", "7,433"], ["14", "Training inmates in reintegration skills", "258", "6,180", "6,438"], ["15", "Facilitating inmates with reintegration business kits", "22", "95", "117"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}, {"headings_1": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}], "page": 17, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["S/N", "Activities", "Female", "Male", "Total"], "type": "table"}}, {"content": "However, I observed the following challenges faced in the rehabilitation and reintegration of prisoners: \n(i) Inadequate staff. I noted insufficient rehabilitation and reintegration staff in the Service to cover all the prison stations sufficiently.  \n(ii) Inadequate tools and materials. I noted insufficient tools, materials and instructors in prisoners' rehabilitation and reintegration programmes. For example, vocational training facilities are not adequate for the rehabilitation of the offenders. (iii) Lack of a rehabilitation policy and model. There is no rehabilitation model to guide the wholesome rehabilitation of an offender, and there is no policy to facilitate UPS engagement with the communities to enhance their participation in the reintegration process of offenders. \nLack of adequate rehabilitation and reintegration facilities for offenders may result in inmates leaving prison more hardened and reoffending after their release from prison. \nThe Accounting Officer explained that the approved prison staff structure is 49,470 against the current establishment of 14,344 staff. This implies that the staff structure is filled at 29% and the implementation of the structure is being done in a phased manner dependent on availability of funds and authority to recruit by Ministry of Public Service. The Service is also in constant discussions with both MoFPED and MoPS to provide for the required wage bill and clear recruitment of staff respectively to fill the vacant posts. \n14 \nThe Accounting Officer also explained that for tools and materials every financial year, some tools and materials are purchased to assist in skilling of offenders specifically in carpentry, tailoring, soap making, agriculture and Art Crafts among others. However, due to inadequate budget, not all stations are covered and for this financial year 2023/2024, tools worth UGX.591million and rehabilitation materials worth UGX.900million have been provided for. \nThe Accounting Officer further explained that for Policy and rehabilitation model, a corrections policy development is ongoing and is at consultative level after approval of Regulatory Impact Assessment with its development being done concurrently with the rehabilitation model.", "metadata": {"headings": [{"headings_0": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}, {"headings_1": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}, [{"headings_0": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}, {"headings_1": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}], [{"headings_0": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}, {"headings_1": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}], [{"headings_0": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}, {"headings_1": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}], [{"headings_0": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}, {"headings_1": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}], [{"headings_0": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}, {"headings_1": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}], [{"headings_0": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}, {"headings_1": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}]], "page": 17, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}], "page": 18, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to keep engaging the Ministry of Public Service and Ministry of finance for clearance of more staff to be recruited including the required wage bill.  \nI also advised the Accounting Officer to establish more partnerships with relevant stakeholders such as Non-Governmental Organizations, Civil Society Organizations, the Ministry of Gender, the Ministry of Education, the Ministry of Internal Affairs and the Ministry of Local Governments to support effective rehabilitation and re-integration of prisoners.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}], "page": 18, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.2.2 Establishment of day care centres for children in prisons", "metadata": {"headings": [{"headings_0": {"content": "2.2.2 Establishment of day care centres for children in prisons", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Children are allowed to stay with their mothers in prison up to the age of 20 months. Some of the children come along with their mothers because they are too young to be separated, while others are born in prison when their mothers get incarcerated while they are pregnant. \nI noted that Uganda Prison Service has a total of 280 children staying with their mothers in prison. However, since prison is not the best environment for children to grow up in, UPS has established day care centres to provide a more child-friendly environment for the growth and development of children and enable inmate mothers to engage in rehabilitation activities. \nOf the nineteen (19) regional prisons, day care centres have only been established in the following five (5) regional prisons; Luzira women, Mbale Women, Arua women, Gulu women and Mbarara women prisons leaving incarcerated mothers with children in fourteen (14) (79%) prison regions without access to these services. \nThe Accounting Officer explained that providing for Day Care Centres for children staying with their mothers in prison is one of their priorities and their strategy is to have a day care centre for each female prison with a daily average of 50 inmates. So far, 15 prisons are under this category, with five having been covered, leaving 10 prisons uncovered. \nThe Accounting Officer further explained that the Service has been engaging and will continue to engage JLOS secretariat to provide for establishment of more day care centres. \n15", "metadata": {"headings": [{"headings_0": {"content": "2.2.2 Establishment of day care centres for children in prisons", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}, [{"headings_0": {"content": "2.2.2 Establishment of day care centres for children in prisons", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], [{"headings_0": {"content": "2.2.2 Establishment of day care centres for children in prisons", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], [{"headings_0": {"content": "2.2.2 Establishment of day care centres for children in prisons", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], [{"headings_0": {"content": "2.2.2 Establishment of day care centres for children in prisons", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], [{"headings_0": {"content": "2.2.2 Establishment of day care centres for children in prisons", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}]], "page": 18, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "2.2.2 Establishment of day care centres for children in prisons", "page": 18, "level": 5}}], "page": 19, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to consider lobbying for funding from relevant stakeholders, such as NGOs to establish more day care centres in all the nineteen (19)- prison regions. \n2.3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "2.2.2 Establishment of day care centres for children in prisons", "page": 18, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "2.2.2 Establishment of day care centres for children in prisons", "page": 18, "level": 5}}]], "page": 19, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Assessment of health service delivery at Uganda Prisons Services", "metadata": {"headings": [{"headings_0": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], "page": 19, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Health Care plays a significant role in providing reasonable, safe, secure and humane custody of offenders in accordance with universally accepted standards. I assessed the health care service delivery in selected prison facilities, and the findings are detailed below;", "metadata": {"headings": [{"headings_0": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], "page": 19, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3.1 Prisons without health facilities", "metadata": {"headings": [{"headings_0": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}, {"headings_1": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}], "page": 19, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Regulation (37) of the Prisons Regulations 2012 states that a prison shall have an infirmary or proper place for the care and reception of sick prisoners. \nHowever, I inspected and noted that three (3) prison stations of Isimba Prison, Yumbe prison and Koboko prison lacked proper places for care and reception of sick prisoners, while three (3) prison stations of Lobule prison, Bidibidi prison and Mahia prison had the medicines kept in medicine cabinets but lacked infrastructures for the health facilities. The table below refers;", "metadata": {"headings": [{"headings_0": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}, {"headings_1": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}, [{"headings_0": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}, {"headings_1": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}]], "page": 19, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Lobule Prison", "HC II", "None", "No health facility available", "", null, null], ["2", "Bidi  Bidi Prison", "HC II", "None", "No health facility available", "", null, null], ["3", "Maiha prison", "HC II", "None", "No health Facility available", "", null, null], ["4", "Yumbe Prison", "HC II", "HC II", "Prisoners are treated in  temporary structure  (see pictures on the right), while drugs are stored in the same office where the Officer in charge sits. a", "", "", ""], [null, null, null, null, null, "Figure 1: Yumbe Prison HCII, where Prisoners are treated in a temporary structure while drugs are stored in the same office where the Officer in charge sits.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}, {"headings_1": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}], "page": 19, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["SN", "Name of Prison", "Recomme nded Health facility", "Facility availabl e", "Audit remarks", "Inspection Pictures", "None", "None"], "type": "table"}}, {"content": "16", "metadata": {"headings": [{"headings_0": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}, {"headings_1": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}], "page": 19, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["5", "Isimba Prison", "HC III", "HCII", "roof of Although  the recommended Health Centre is a HCIII, the Prison has a HCII. The  the Prisons designated health facility was blown off (see pictures on the right), and the health facility is currently housed in a Dobby room for prisoners.", "**Figure 2 Isimba Prison HCII.** the recommended Health Centre is a HCIII, the Prison station has a HCII Although"], ["6", "Koboko Prison", "HC II", "HC II", "The health centre II does not receive drugs and relies on a few supplies from the district hospital; it also lacks a room for operation as it shares a room with where other office staff sit.", ""]], "metadata": {"headings": [{"headings_0": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}, {"headings_1": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}], "page": 20, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "Without designated rooms and health centres, access to medical services by prisoners is difficult, which puts the prisoner\u2019s health conditions at risk in case of any significant outbreaks. \nThe Accounting Officer stated that the current inadequate infrastructure is not only on health but generally all prisons infrastructure including prisoners' wards and staff accommodation. This however will be addressed by the submitted project proposal on prisons infrastructure development to the Development Committee of finance for funding. \nThe project is now at feasibility study level of approval with Development Committee of Ministry of Finance, which is the last stage of Project approval process.", "metadata": {"headings": [{"headings_0": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}, {"headings_1": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}, [{"headings_0": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}, {"headings_1": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}], [{"headings_0": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}, {"headings_1": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}]], "page": 20, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 5}}, {"headings_1": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}], "page": 20, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage government stakeholders and NGOs to set up designated places for the care and reception of sick prisoners at the prison facilities. In the meantime, I advise the Accounting Officer to use the available nearby government health facilities to treat prisoners.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 5}}, {"headings_1": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}], "page": 20, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3.2 Under staffing at Prisons health facilities", "metadata": {"headings": [{"headings_0": {"content": "2.3.2 Under staffing at Prisons health facilities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}], "page": 20, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section A-c (3) of the Uganda Public Standing Orders, 2021 provides that appointment in the public service shall be subject to the availability of a vacancy in the approved staff establishment and funds in the approved estimates. \nI inspected and analyzed 55 health facilities at the different prison facilities across the country and noted that although these facilities should have had 1,519 health staff, they only had 217 (14%) staff, leading to a staff shortfall of 1,302(76%) health staff. \n17 \nUnderstaffing over stretches the available staff at these health facilities and may cause job-related stresses, impacting the timely delivery of health care services to the prisoners and the community. \nThe Accounting Officer explained that the understaffing of medical services is due to a limited wage bill and the current ban on recruitment except on replacement basis. He further explained that the Service is in constant discussions with both MoFPED and MoPS to provide for the required wage bill and clear recruitment of staff respectively to fill the vacant posts.", "metadata": {"headings": [{"headings_0": {"content": "2.3.2 Under staffing at Prisons health facilities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}, [{"headings_0": {"content": "2.3.2 Under staffing at Prisons health facilities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}], [{"headings_0": {"content": "2.3.2 Under staffing at Prisons health facilities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}], [{"headings_0": {"content": "2.3.2 Under staffing at Prisons health facilities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}], [{"headings_0": {"content": "2.3.2 Under staffing at Prisons health facilities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}]], "page": 20, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "2.3.2 Under staffing at Prisons health facilities", "page": 20, "level": 5}}], "page": 21, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the Health Service Commission, Ministry of Public Service, Ministry of Finance and Parliament to ensure that the vacant positions are filled.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "2.3.2 Under staffing at Prisons health facilities", "page": 20, "level": 5}}], "page": 21, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3.3 Lack of Isolation centers for those with transmittable diseases", "metadata": {"headings": [{"headings_0": {"content": "2.3.3 Lack of Isolation centers for those with transmittable diseases", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 21, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Regulation 44 of the Uganda Prisons Regulations, 2012 requires that a medical officer shall take all measures necessary to prevent the spread of infectious or contagious diseases. \nI inspected 55 Prison facilities across the country and noted that 46 prisons (84%) did not have isolation centers for isolation of sick prisoners with transmittable diseases from other prisoners. \nLack of isolation centers pose a significant risk to the livelihood of other inmates in the prison facilities. \nThe Accounting Officer explained that it is not possible to establish isolation centers at every prison facility. However, UPS has established isolation facilities at the 16 regional facilities and the respective cases are referred to and managed at the regional referral clinics. The Service is in the process of providing Ambulatory services to each region to enable transportation of these cases whenever need arises.", "metadata": {"headings": [{"headings_0": {"content": "2.3.3 Lack of Isolation centers for those with transmittable diseases", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}, [{"headings_0": {"content": "2.3.3 Lack of Isolation centers for those with transmittable diseases", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], [{"headings_0": {"content": "2.3.3 Lack of Isolation centers for those with transmittable diseases", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], [{"headings_0": {"content": "2.3.3 Lack of Isolation centers for those with transmittable diseases", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}]], "page": 21, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "2.3.3 Lack of Isolation centers for those with transmittable diseases", "page": 21, "level": 5}}], "page": 21, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that all prison facilities have isolation facilities for staff with contagious diseases within the prisons establishments. I also advised the Accounting Officer to expedite the process of providing ambulances to each region to enable transportation of any cases identified. \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "2.3.3 Lack of Isolation centers for those with transmittable diseases", "page": 21, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "2.3.3 Lack of Isolation centers for those with transmittable diseases", "page": 21, "level": 5}}]], "page": 21, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of the Government Salary Payroll", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 21, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Over the years, execution of the Government budget has been characterised by wage overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter \n18 \nto the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a key audit matter, to establish the rootcauses of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 to 2022/2023. \nDuring the audit, I undertook a physical headcount/validation of all employees at Uganda Prisons Service who existed on the December 2022 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four year period. \nI established that, during the last four financial years, the Uganda Prisons Service had a wage budget of UGX.393.970Bn, out of which UGX.378.790Bn was utilised as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}]], "page": 21, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "2019/2020", "80.423", "80.120", "99%"], ["2", "2020/2021", "90.690", "86.327", "95%"], ["3", "2021/2022", "102.837", "98.738", "96%"], ["4", "2022/2023", "120.020", "113.605", "94%"], ["", "**Total**", "**393.97**", "**378.79**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 22, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["SN", "Financial year", "Budget (UGX \u2018Bn)", "Actual Expenditure (UGX \u2018Bn)", "Percentage"], "type": "table"}}, {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the audit;", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 22, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**3.1**", "**Amount (UGX** **\u2018Bn)** staff as per 8.043** **Number of Individuals 12,728** **showing a summary of the validation results of staff Details** **Number of**  **December 2022 payroll**  Number of employees fully verified Number of employees partially verified  Number of employees who appeared but were not verified  The total number  of employees who Accounted for (on payroll) 12,487 11 11 9 8.000 0.022 0.0463 0.0196 **Validation of employees on the payroll**  Out of 12,728 employees on UPS\u2019s December 2022 salary payroll, a total of 12,487, (98%) were fully verified, 11 partially verified, 9 not verified, while 221 (1.7%) did not show up as summarised in the table below; **Table**", "I advised the Accounting Officer to  periodically update employee lists, reconcile the payroll and liaise with other relevant"], [null, null, "stakeholders  to ensure  timely payroll access of new employees and deletion of those who have exited. For staff who could not be verified, I advise  the Accounting Officer"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 22, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": "19", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 22, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "did not appear for headcount (no- shows)", "Accounted for (no longer in service)", "202", "0.131", "to expedite these investigations following  the guidelines issued by the Ministry of Public Service and Uganda  Prisons Service and share the outcome of the investigations with the  relevant authorities  In the case of the eight (8) employees who  missed validation without explanation,  the Accounting Officer should  consider deleting them from the payroll until such a time when they appear for validation"], [null, null, "Not accounted for  (Off- payroll)", "8", "0.0581", null], [null, "**Subtotal**", null, "**12,728**", "**8.277**", null]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 23, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_4", "column_5", "column_7", "column_9"], "type": "table"}}, {"content": [["", "did not appear for headcount (no- shows)", "Accounted for (no longer in service)", "202", "0.131", "to expedite these investigations following  the guidelines issued by the Ministry of Public Service and Uganda  Prisons Service and share the outcome of the investigations with the  relevant authorities  In the case of the eight (8) employees who  missed validation without explanation,  the Accounting Officer should  consider deleting them from the payroll until such a time when they appear for validation"], [null, null, "Not accounted for  (Off- payroll)", "8", "0.0581", null], [null, "**Subtotal**", null, "**12,728**", "**8.277**", null], [null, "Employees who appeared for headcount but were not on the payroll - New records", null, "1,902", "0.912", null], [null, "**Overall total covered**", null, "**14,630**", "**9,095**", null], [null, "Below are details of the validation results: a)  Out of 12,728 employees, a total of 12,487 (98%) who appeared for the validation exercise presented all the pre-requisite documents and information and were fully verified.  b) A total of 11 employees appeared for validation and were partially validated due to lack of some requisite information such as; National ID, Appointment letters, Confirmation Letters and Minutes of Appointment.  c) Nine (9) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified.  d) A total of 221 employees on the payroll did not appear for the validation and were categorised as follows; **No Category**  (a)  Were away for official duties and other genuine reasons, and were left on the payroll, pending validation upon their return.  (b) Were no longer in service as they were confirmed dead, absconded, or retired by the  time of verification.  (c) Were not accounted for and these were omitted  8 from the validated payroll.  **Total** **Number** 11 202 **221** A noted that a total of 1,902 individuals were newly recruited officers. Of these 604 appeared for the validation exercise, while 1,298 staff did not appear. Whereas I did not physically validate the 1,298 new recruits, the Accounting Officer confirmed all 1,902 individuals were valid staff of Uganda Prisons. These individuals were included on the validated payroll. Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll as well as complete verification of the partially verified employees. For staff who appeared but were not verified the identified cases are being investigated, and appropriate action will be taken based on the outcome of the investigation. e) The", null, null, null, null], ["**Inconsistencies in employee details**  3,468 employees on the payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main payroll and data captured by NIRA on the National Identity cards. **3.2**", null, null, null, null, "I advised the Accounting Officer to instruct all staff with discrepancies"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 23, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_4", "column_5", "column_7", "column_9"], "type": "table"}}, {"content": "20", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 23, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "This was attributed to among others: errors at the time of data capture by NIRA, errors at the time of data capture for payroll preparation and changes initiated by employees but without corresponding adjustments on the payroll. Accounting Officer explained that the inconsistencies in the names were due to different naming requirements for NIRA and IPPS, where IPPS allows the use of abbreviated names, and NIRA does not. Also, for a number of staff, the national ID was not a requirement at the time of their recruitment to the service.  Also, the Accounting Officer attributed the discrepancies in gender to errors made during the capture of information by the different government agencies. the Accounting Officer attributed the discrepancies in age to staff who captured different dates of birth while registering for national IDs from the dates of birth in their personal files. The Furthermore,", "in their records to liaise with NIRA and Ministry of Public Service to rectify the  anomalies following established laws, regulations  and procedures  and thereafter, update their  personal records."], ["**3.3**", "**Utilization of the Wage Budget**  I reviewed the budgets and actual expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.393.970Bn budgeted and approved wage funds for the four financial years, only UGX.378.790Bn was spent giving rise to unspent balances amounting to UGX.15.180Bn as shown in the table below; **showing analysis of spending on budgeted wage** **Budget (UGX \u2018Bn)** **Actual (UGX \u2018Bn)** **Un-utilized funds (UGX \u2018Bn)** 80.423 90.690 102.837 120.020 **393.97** 80.120 86.327 98.738 113.605 **378.79** 0.303 4.363 4.099 6.415 **15.18** to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse. **funds Years** 2019/20 2020/21 2021/22 2022/23 TOTAL Accounting Officer attributed the under-absorption to unfilled gaps/variances resulting from the retirement of staff from some positions and delayed recruitment. **Table** Failure The", "I advised the Accounting Officer to ensure that budgets for wage are  regularly reviewed  and adjusted to match correct  wage expenditure requirements"], ["**3.4**", "**Findings from other payroll audit procedures**  I undertook other special audit procedures to review the accuracy of the payroll including planning, budgeting and payments for the period of four years (2019/2020-2022/2023). I noted that: Over\u2013remittance of UGX0.102Bn and under remittance of UGX.0.064Bn of statutory deductions were made by the entity during the reporting period. a)", "advised For over payments of PAYE deductions, I  the Accounting Officer to liaise with Uganda Revenue Authority and find ways of recovering"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 24, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": [["", "This was attributed to among others: errors at the time of data capture by NIRA, errors at the time of data capture for payroll preparation and changes initiated by employees but without corresponding adjustments on the payroll. Accounting Officer explained that the inconsistencies in the names were due to different naming requirements for NIRA and IPPS, where IPPS allows the use of abbreviated names, and NIRA does not. Also, for a number of staff, the national ID was not a requirement at the time of their recruitment to the service.  Also, the Accounting Officer attributed the discrepancies in gender to errors made during the capture of information by the different government agencies. the Accounting Officer attributed the discrepancies in age to staff who captured different dates of birth while registering for national IDs from the dates of birth in their personal files. The Furthermore,", "in their records to liaise with NIRA and Ministry of Public Service to rectify the  anomalies following established laws, regulations  and procedures  and thereafter, update their  personal records."], ["**3.3**", "**Utilization of the Wage Budget**  I reviewed the budgets and actual expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.393.970Bn budgeted and approved wage funds for the four financial years, only UGX.378.790Bn was spent giving rise to unspent balances amounting to UGX.15.180Bn as shown in the table below; **showing analysis of spending on budgeted wage** **Budget (UGX \u2018Bn)** **Actual (UGX \u2018Bn)** **Un-utilized funds (UGX \u2018Bn)** 80.423 90.690 102.837 120.020 **393.97** 80.120 86.327 98.738 113.605 **378.79** 0.303 4.363 4.099 6.415 **15.18** to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse. **funds Years** 2019/20 2020/21 2021/22 2022/23 TOTAL Accounting Officer attributed the under-absorption to unfilled gaps/variances resulting from the retirement of staff from some positions and delayed recruitment. **Table** Failure The", "I advised the Accounting Officer to ensure that budgets for wage are  regularly reviewed  and adjusted to match correct  wage expenditure requirements"], ["**3.4**", "**Findings from other payroll audit procedures**  I undertook other special audit procedures to review the accuracy of the payroll including planning, budgeting and payments for the period of four years (2019/2020-2022/2023). I noted that: Over\u2013remittance of UGX0.102Bn and under remittance of UGX.0.064Bn of statutory deductions were made by the entity during the reporting period. a)", "advised For over payments of PAYE deductions, I  the Accounting Officer to liaise with Uganda Revenue Authority and find ways of recovering"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 24, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": "21", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 24, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "b) Over\u2013remittance of UGX.0.137Bn were made by the entity in May 2020 for non-statutory deductions in relation to UCLA remittance of statutory deductions denies government the revenue required to implement service delivery while Over- remittance of funds may deny the entity funds that should have been used to implement planned activities. Accounting Officer explained that the PAYE deductions in the financial year 2022/2023 were deducted from uniformed staff in error since they are exempted from the payment of income taxes leading to under payments. the case of LST, the Accounting Officer explained that Uganda Prisons did not make the payments because they were unsure of who to pay; only LST due to KCCA was paid, and the balance was remitted to the consolidated fund. Accounting Officer explained that the over remittance of statutory deductions (PAYE) in financial year 2019/20 were recovered in the subsequent financial 2020/2021. Accounting Officer\u2019s response was noted; however, I found no evidence that the overpayments were recovered or offset in subsequent financial years. Under The  In  The The", "advised or offsetting the overpayments. Any agreement reached out with URA in this regard should be communicated to me for future follow-up.  For underpayments I  the Accounting Officer to ensure all monies erroneously deducted be paid back to the staff. In future,  the Accounting Officer should ensure that payees for LST are identified  early enough to enable their payment.  I  the Accounting Officer to recover any over payments made in error from UCLA advised"], ["**3.5**", "**Failure to update the staff list**  Paragraph 55 (2) of the budget execution circular for financial year 2020/2021 requires Accounting Officers to maintain an up-to-date staff list (by name, salary scale and cost centre) monthly in three categories, namely; category A-staff on payroll, category B-staff recruited on authorization from Secretary to Treasury and Permanent Secretary MoPS but not yet accessed to the payroll and category C-post cleared in writing by MoFPED whose recruitment process is underway. to the above, I noted that UPS did not have an updated staff list with retirees, deserters still on the staff list, while some staff on the staff list did not have NINs, supplier numbers, dates of first appointments, dates of current appointments, salary scales and salaries. Accounting Officer explained that the service always updates its staff list. noted the Accounting Officer's response. However, the staff list availed for verification was not updated to ease the reconciliation of all staff on IPPS. I Contrary The", "advised the Accounting Officer to put in place mechanisms that ensure that the staff list is regularly updated I"], ["**3.6**", "**Delayed deletion of employees from the payroll**  Section B-a (12) of the Uganda Public Standing Orders, 2010 provides that payment of a salary to a public officer shall be stopped", "I advised the Accounting Officer to recover any"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 25, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "b) Over\u2013remittance of UGX.0.137Bn were made by the entity in May 2020 for non-statutory deductions in relation to UCLA remittance of statutory deductions denies government the revenue required to implement service delivery while Over- remittance of funds may deny the entity funds that should have been used to implement planned activities. Accounting Officer explained that the PAYE deductions in the financial year 2022/2023 were deducted from uniformed staff in error since they are exempted from the payment of income taxes leading to under payments. the case of LST, the Accounting Officer explained that Uganda Prisons did not make the payments because they were unsure of who to pay; only LST due to KCCA was paid, and the balance was remitted to the consolidated fund. Accounting Officer explained that the over remittance of statutory deductions (PAYE) in financial year 2019/20 were recovered in the subsequent financial 2020/2021. Accounting Officer\u2019s response was noted; however, I found no evidence that the overpayments were recovered or offset in subsequent financial years. Under The  In  The The", "advised or offsetting the overpayments. Any agreement reached out with URA in this regard should be communicated to me for future follow-up.  For underpayments I  the Accounting Officer to ensure all monies erroneously deducted be paid back to the staff. In future,  the Accounting Officer should ensure that payees for LST are identified  early enough to enable their payment.  I  the Accounting Officer to recover any over payments made in error from UCLA advised"], ["**3.5**", "**Failure to update the staff list**  Paragraph 55 (2) of the budget execution circular for financial year 2020/2021 requires Accounting Officers to maintain an up-to-date staff list (by name, salary scale and cost centre) monthly in three categories, namely; category A-staff on payroll, category B-staff recruited on authorization from Secretary to Treasury and Permanent Secretary MoPS but not yet accessed to the payroll and category C-post cleared in writing by MoFPED whose recruitment process is underway. to the above, I noted that UPS did not have an updated staff list with retirees, deserters still on the staff list, while some staff on the staff list did not have NINs, supplier numbers, dates of first appointments, dates of current appointments, salary scales and salaries. Accounting Officer explained that the service always updates its staff list. noted the Accounting Officer's response. However, the staff list availed for verification was not updated to ease the reconciliation of all staff on IPPS. I Contrary The", "advised the Accounting Officer to put in place mechanisms that ensure that the staff list is regularly updated I"], ["**3.6**", "**Delayed deletion of employees from the payroll**  Section B-a (12) of the Uganda Public Standing Orders, 2010 provides that payment of a salary to a public officer shall be stopped", "I advised the Accounting Officer to recover any"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 25, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 25, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "immediately the officer ceases to render services to Government under whatever circumstances, including death. noted that UGX.361.232Mn was paid to 80 staff members who had either retired, died or been dismissed, as shown in the table below. **showing summary of delayed deletion of staff** **Audit comment Financial** year** **No of staff affected** **Amount after removal (UGX \u2018Bn)** **paid the date** 2019/2020  27 2020/2021  27 2021/2022  16 2022/2023  10 **80** 0.084 This was due to delays in deleting staff that died, retired or were dismissed. 0.149 This was due to delays in deleting staff that died, retired or were dismissed. 0.078 This was due to delays in deleting staff that died, retired or were dismissed. 0.051 This was due to delays in deleting staff that died, retired or were dismissed. **Total** 0.362** Accounting Officer explained that no payments on the IFMS were made to 45 out of the 80 staff, despite them appearing on the payrolls. The balance of 35 was erroneously paid, and the amounts paid in error had been recovered from their gratuity. Accounting Officer's response was noted. However, I was not provided with evidence to support the claims. removal of staff from payroll resulted in payment for services that were not rendered, thus causing a financial loss to Government. I **Table** The The Delayed", "of irregular  salary payments against the pension and gratuity  the individuals.  I further advised the  Accounting Officer to review and strengthen the existing procedures and  internal controls  the deletion of staff on the payroll to ensure that staff are promptly deleted from the payroll. for"], ["**Financial year**", null, null], ["2019/2020", null, null], ["2020/2021", null, null], ["2021/2022", null, null], ["2022/2023", null, null], ["**Total**", null, null], ["Accounting Officer explained that no payments on the IFMS were made to 45 out of the 80 staff, despite them appearing on the payrolls. The balance of 35 was erroneously paid, and the amounts paid in error had been recovered from their gratuity. Accounting Officer's response was noted. However, I was not provided with evidence to support the claims. removal of staff from payroll resulted in payment for services that were not rendered, thus causing a financial loss to Government. The The Delayed", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 26, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 26, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}], "page": 26, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Without qualifying my opinion, I would like to draw the readers\u2019 attention to the following matter which has been reflected in the statement of financial position or disclosed in the notes to the financial statements. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 26, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 26, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}]], "page": 26, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accumulation of Domestic Arrears", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}, {"headings_1": {"content": "Emphasis of Matter", "page": 26, "level": 5}}], "page": 26, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Audit analysis of the end-of-year balances of domestic arrears over the last three financial years shows an increasing trend in arrears. For instance, the total arrears increased from UGX.62.34bn in 2020/2021 to UGX.182.36Bn in the current year, as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}, {"headings_1": {"content": "Emphasis of Matter", "page": 26, "level": 5}}], "page": 26, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Salaries and wages", "0.079", "0.290", "1.966"]], "metadata": {"headings": [{"headings_0": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}, {"headings_1": {"content": "Emphasis of Matter", "page": 26, "level": 5}}], "page": 26, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["Category", "2020/2021 (UGX \u2018Bn)", "2021/2022 (UGX \u2018Bn)", "2022/2023 (UGX \u2018Bn)"], "type": "table"}}, {"content": "23", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}, {"headings_1": {"content": "Emphasis of Matter", "page": 26, "level": 5}}], "page": 26, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Pension and Gratuity", "6.312", "10.649", "8.572"], ["Goods and services", "49.437", "64.99", "143.932"], ["Utilities \u2013Water", "3.741", "8.176", "13.773"], ["Utilities \u2013Electricity", "2.767", "8.199", "14.113"], ["**Total**", "**62.336**", "**92.304**", "**182.356**"], ["**Percentage increase**", "", "**48%**", "**98%**"]], "metadata": {"headings": [{"headings_0": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}, {"headings_1": {"content": "Emphasis of Matter", "page": 26, "level": 5}}], "page": 27, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["Category", "2020/2021 (UGX \u2018Bn)", "2021/2022 (UGX \u2018Bn)", "2022/2023 (UGX \u2018Bn)"], "type": "table"}}, {"content": "The Accounting Officer attributed the accumulation of domestic arrears mainly to increase in prisoner population without a corresponding increase in the Prisons Budget. Prisoner population is the major cost driver of the Prisons Budget. \nThe Accounting Officer further explained that persistent accumulation has been mainly related to food, utilities, and uniform whose consumption cannot be postponed despite the insufficient budget allocations and the increase in food arrears was because of high food prices against inadequate budgeting.", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}, {"headings_1": {"content": "Emphasis of Matter", "page": 26, "level": 5}}, [{"headings_0": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}, {"headings_1": {"content": "Emphasis of Matter", "page": 26, "level": 5}}]], "page": 27, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}], "page": 27, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with Ministry of Finance and Parliament to ensure adequate resources are allocated to settle arrears. \nOther matter \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements: \n5.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}]], "page": 27, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Registration and titling of land", "metadata": {"headings": [{"headings_0": {"content": "Registration and titling of land", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 27, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 49 (c) of the Land Act states that the Uganda Land Commission shall procure certificates of title for any land vested in or acquired by the Government. \nI noted that Uganda Prisons Service owns 175 pieces of land measuring over 14,094 hectares, of which 65 pieces (37%) measuring approximately 10,008 hectares have titles. \nThe 110 pieces of land measuring over 4,086 hectares do not have land titles (63%). Out of the 110 pieces of land without titles, only 16 pieces were surveyed, as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Registration and titling of land", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}, [{"headings_0": {"content": "Registration and titling of land", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "Registration and titling of land", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}]], "page": 27, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1.", "Titled pieces of land", "65"], ["2.", "Surveyed but not titled", "16"], ["3.", "Not titled at all", "94"], ["", "**Total**", "**175**"]], "metadata": {"headings": [{"headings_0": {"content": "Registration and titling of land", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 27, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["No", "Description", "Total number"], "type": "table"}}, {"content": "Lack of land titles may result in encroachment, disputes and loss of public land, and lack of documented land usage memoranda with the kingdoms implies that Prisons can easily be evicted from kingdom land in case of future disputes. \n24 \nThe Accounting Officer explained that surveying and titling of Prison land is done annually as per the available budget and the budget for surveying has been enhanced from Ushs.200million to Ushs.250million.", "metadata": {"headings": [{"headings_0": {"content": "Registration and titling of land", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}, [{"headings_0": {"content": "Registration and titling of land", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "Registration and titling of land", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}]], "page": 27, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "Registration and titling of land", "page": 27, "level": 5}}], "page": 28, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the process of acquiring the land titles given the enhanced budget for surveying. I further advise the Accounting Officer to ensure that land usage arrangements with land in kingdoms are regularised with memoranda of understanding. \n6.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "Registration and titling of land", "page": 27, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "Registration and titling of land", "page": 27, "level": 5}}]], "page": 28, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Encumbrance on UPS land", "metadata": {"headings": [{"headings_0": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}], "page": 28, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 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. \nHowever, I noted that out of the 175 pieces of land owned by UPS, six (6) pieces of land measuring over 377.2 hectares had encumbrances in the form of encroachment and court cases.", "metadata": {"headings": [{"headings_0": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}, [{"headings_0": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}]], "page": 28, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Kasanje", "Wakiso", "125.5", "Prison unit", "In court"], ["2", "Bugungu YO", "Buikwe", "213.3", "Prison unit", "In court"], ["3", "Arua Main", "Arua", "38.4", "Prison unit", "Some plots on the land are encroached"], ["4", "Kitgum", "Kitgum", "Unknown", "Prison unit", "Settlement families/encroachment by two"], ["5", "Patongo", "Agago", "Unknown", "Farming", "Claimant - in Court"], ["6", "Bugungu", "Buikwe", "Unknown", "Farming", "Several Encroachments"]], "metadata": {"headings": [{"headings_0": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}], "page": 28, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["S/N", "Prison Unit", "District", "Size (hectares)", "Current Activity", "Remarks"], "type": "table"}}, {"content": "Encroachments on prison land hinder management\u2019s ability to utilise the affected land for the intended purpose and may pose a risk of loss of land. \nThe Accounting Officer explained that for the lands of Kasanje, Bugungu and Patongo prisons, matters were in Court and the claims in Court are being defended with the help of the office of the Attorney General, while the claimant on Arua Main Prison Land was stopped with the help of zonal land office in Arua. \nThe Accounting Officer stated that for the land in Kitgum, the matter is being addressed and two families are ready to leave upon compensation and the office of the Chief Government Valuer has been contacted to carry out the valuation of their property on the land.", "metadata": {"headings": [{"headings_0": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}, [{"headings_0": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}], [{"headings_0": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}]], "page": 28, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}], "page": 28, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with office of the Attorney General to have the matters resolved for lands in Kasanje, Bugungu and Patongo. While for the land of Kitgum the Accounting Officer is advised to follow up with the office of the Chief \n25 \nGovernment Valuer and compensate the two families such that they can vacate Prisons land.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}]], "page": 28, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 29, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}], "page": 29, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information, and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 29, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}, [{"headings_0": {"content": "Other Information", "page": 29, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}]], "page": 29, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 29, "level": 5}}], "page": 29, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Service.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 29, "level": 5}}], "page": 29, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as the Accounting Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.  \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Uganda Prisons Service\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Uganda Prisons Service\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 29, "level": 5}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 29, "level": 5}}]], "page": 29, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}], "page": 29, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"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: \n26", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}]], "page": 29, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "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": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}], "page": 30, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "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 Uganda Prisons Service\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}], "page": 30, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}], "page": 30, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Conclude on the appropriateness of Accounting Officer's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Uganda Prisons Service\u2019s 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 Uganda Prisons Service to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}], "page": 30, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "list"}}, {"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 is in compliance with the Government of Uganda Public Financial Management laws and regulations.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}], "page": 30, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "list"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and, to communicate with the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, actions taken to eliminate threats or safeguards applied. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. \n27", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}]], "page": 30, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 31, "level": 5}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}], "page": 31, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 31, "level": 5}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}], "page": 31, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 31, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 31, "level": 5}}], "page": 31, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Uganda Prisons Services with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThere were no material findings in respect of the compliance criteria for the applicable subject matters. \nJohn F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 31, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 31, "level": 5}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 31, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 31, "level": 5}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 31, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 31, "level": 5}}]], "page": 31, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 31, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 31, "level": 5}}], "page": 31, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kampala \n21 st December 2023 \n28", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 31, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 31, "level": 5}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 31, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 31, "level": 5}}], [{"headings_0": {"content": "AUDITOR GENERAL", "page": 31, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 31, "level": 5}}]], "page": 31, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices Appendix 1: Implementation of Planned Outputs", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1: Implementation of Planned Outputs", "page": 32, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 31, "level": 5}}], "page": 32, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "1395-maize seed and cotton production project", "16070101-Increased production on prisons production enterprise", "460055-Production Productivity enhancement and", "3.220", "3", "", "2", "1"], ["2", "1443-Revitalisation of prison industries", null, null, "1.614", "2", "1", "", "1"], ["3", "1395-maize seed and cotton production project", "16070101- Increased production on prison production enterprise", "000003-Facilities Equipment management and", "12.240", "4", "", "4", ""], ["4", "1443-Revitalisation industries of prison", null, null, "0.170", "2", "", "2", ""], ["5", "1643-Retooling of Uganda Prisons services", "16060502-Asset Management", null, "1.410", "4", "1", "3", ""], ["6", "1395-maize production project seed and cotton", "16070101- Increased production on prison production enterprise", "and 000017-Infrastructure development management", "3.781", "3", "2", "1", ""], ["7", "1443-Revitalisation Industries of prison", null, null, "1.378", "1", "", "", "1"], ["8", "03- Human Rights and Welfare", "16070301-Improved  staff welfare", "460054- Prisons Welfare Services", "29.015", "7", "1", "5", "1"], ["9", "01-Institutional coordination", "16060501-Administration support services provided", "000010-Leadership management and", "11.594", "4", "3", "1", ""], ["10", "04-Access to Justice", "16050601-Improved  coordination in response to crime by crime-fighting agencies", "460053 Management Services Prisoners", "0.621", "7", "6", "1", ""], ["", "**TOTAL**", "", "", "**65.043**", "37", "14", "19", "4"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1: Implementation of Planned Outputs", "page": 32, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 31, "level": 5}}], "page": 32, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["", "Sub-program", "PIAP-Outs", "Budget Out-put", "Total Out- put expenditure (UGX \u2018Bn)", "Total No activities", "Number of fully implemen ted activities", "No of partially implement ed activities", "No of activities that were not implemen ted"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1: Implementation of Planned Outputs", "page": 32, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 31, "level": 5}}], "page": 32, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA", "PRISONS SERVICE FOR THE YEAR ENDED 30 TH JUNE, 2023 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", "  1.0 Implementation of the approved budget - 1", "  2.0 Assessment of the condition of detention facilities - 8", "  3.0 Management of the Government Salary Payroll - 18", "Emphasis of Matter - 23", "  4.0 Accumulation of Domestic Arrears - 23", "Other matter - 24", "  5.0 Registration and titling of land - 24", "  6.0 Encumbrance on UPS land - 25", "Management Responsibilities for the Financial Statements - 26", "Auditor's Responsibilities for the audit of the Financial Statements - 26", "Other Reporting Responsibilities - 28", "Report on the Audit of Compliance with Legislation - 28", "Appendices - 29", "Appendix 1: Implementation of Planned Outputs - 29"], "page": 2}]}
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+{"paragraphs": [{"content": "Mies", "metadata": {"headings": [{"headings_0": {"content": "Mies", "page": 1, "level": 4}}], "page": 1, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "AUDITOR", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR", "page": 1, "level": 5}}, {"headings_1": {"content": "Mies", "page": 1, "level": 4}}], "page": 1, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "em Os NR ee  \nOF \nOFFICE \nTHE \nGENERAL \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OFUGANDA RAILWAY CORPORATION \nFOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR", "page": 1, "level": 5}}, {"headings_1": {"content": "Mies", "page": 1, "level": 4}}, [{"headings_0": {"content": "AUDITOR", "page": 1, "level": 5}}, {"headings_1": {"content": "Mies", "page": 1, "level": 4}}], [{"headings_0": {"content": "AUDITOR", "page": 1, "level": 5}}, {"headings_1": {"content": "Mies", "page": 1, "level": 4}}], [{"headings_0": {"content": "AUDITOR", "page": 1, "level": 5}}, {"headings_1": {"content": "Mies", "page": 1, "level": 4}}], [{"headings_0": {"content": "AUDITOR", "page": 1, "level": 5}}, {"headings_1": {"content": "Mies", "page": 1, "level": 4}}], [{"headings_0": {"content": "AUDITOR", "page": 1, "level": 5}}, {"headings_1": {"content": "Mies", "page": 1, "level": 4}}], [{"headings_0": {"content": "AUDITOR", "page": 1, "level": 5}}, {"headings_1": {"content": "Mies", "page": 1, "level": 4}}]], "page": 1, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "eee", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 1, "level": 1}}, {"headings_1": {"content": "AUDITOR", "page": 1, "level": 5}}], "page": 1, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "ORI.", "metadata": {"headings": [{"headings_0": {"content": "ORI.", "page": 1, "level": 3}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], "page": 1, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "ORI.", "page": 1, "level": 3}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], "page": 1, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "eee", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 1, "level": 1}}, {"headings_1": {"content": "ORI.", "page": 1, "level": 3}}], "page": 1, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "UGANDA \nTABLE OF CONTENTS \nTIERE nem ii ERST HR BR Str a RE iii", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 1, "level": 1}}, {"headings_1": {"content": "ORI.", "page": 1, "level": 3}}, [{"headings_0": {"content": "eee", "page": 1, "level": 1}}, {"headings_1": {"content": "ORI.", "page": 1, "level": 3}}], [{"headings_0": {"content": "eee", "page": 1, "level": 1}}, {"headings_1": {"content": "ORI.", "page": 1, "level": 3}}]], "page": 1, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "OpiNion", "metadata": {"headings": [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], "page": 2, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "cnecinesesnserecnirsneenutsonvenssesnavonnannannncentsinssHiekhnth std Hassoun ebie ty seusuirenine men 1 \u201enen eunnnensaunrnssnnsnunnenennanss  \nBasis for Opinion...ueeeseneeesensnenennensennnnensnnennensnnnsnnesteneoreesannanennanseersnsensenseernnessssantonnerentnaremaren 1 Key Audit Matter ...........nennensennnentenneunennennann sten nennen rent 1 \n1.0 \nImplementation of the Approved Budget... een 1 2.0 Management of the Government Salary Payroll .........eneeeeeenenenen 3 Emphasis of Matter... rennt 6 3.0 Financial analysis and assessment of the Corporation\u2019s performance... 7 4.0 Contingent Assets ........neennenntenenennsnnenensensasessnsenesenensenentsenenset sense 8 5.0 Loss of Abandoned dismantled Material/Equipment on Rehabilitation of Tororo-Gulu Railway line worth Euros 3,083,846 and USD 3,767,742 ......neeneeneneneneneenenenntennee 9 Other mallet \neen 14 een ana en  \n6.0 Potential Loss Revenue from a Concession Agreement for Pamba Ferry... 11 7.0 Related party transactions between URC and Ministry of Works and Transport ........... 11 8.0 Continuous Encroachment of railway land along the Jinja Busoga LOOD..........:. ee 12 \nOther TAForEON \nen EEE ER a en 12 an \nManagement Responsibilities for the Financial Statements... cesses terete 13 Auditor\u2019s Responsibilities for the Audit of the Financial Statements... une 13 Other Reporting Responsibilities...........eeeeenenenenennennnnenennesenententnetente 14 Report on the Audit of Compliance with Legislation.........neeeeeeneneenteneenne 14 Other Legal and Regulatory Requirements... een 15 \nLIST OF ACRONYMS \nAcronym Meaning  \nGOU Government of Uganda \nIAS \nInternational Accounting Standard \\| \nIESBA \nInternational Ethics Standards Board for Accountants \\| \nIFRS \nInternational Financial Reporting Standards \nINTOSAI \nInternational Organization of Supreme Audit Institutions \nISSAIs \nInternational Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}, [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}]], "page": 2, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "OpiNion", "page": 2, "level": 2}}], "page": 3, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic Development \\| MOW Ministry of Works \nNAA \n\\| National Audit Act \nNAO National Authorizing Officer  \n. \nNEC National Enterprise Corporation \nNSSF \nNational Social Security Fund", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "OpiNion", "page": 2, "level": 2}}, [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "OpiNion", "page": 2, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "OpiNion", "page": 2, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "OpiNion", "page": 2, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "OpiNion", "page": 2, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "OpiNion", "page": 2, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "OpiNion", "page": 2, "level": 2}}]], "page": 3, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "| OAG", "metadata": {"headings": [{"headings_0": {"content": "| OAG", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "Office of the Auditor General \nPFMA Public Finance Management Act  \n\\\\ \nPPDA \nPublic Procurement & Disposal of Public Assets PS/ST Permanent Secretary/ Secretary to Treasury Tis Treasury Instructions  \n\\|  \nUGX Uganda Shillings  \nUR \\_ Uganda Railway  \nURC Uganda Railway Corporation \nUSD \nUnited States Dollar \\|  \n\\_ \nREPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF UGANDA RAILWAYS CORPORATION FOR THE YEAR ENDED 30 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "| OAG", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}, [{"headings_0": {"content": "| OAG", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}], [{"headings_0": {"content": "| OAG", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}], [{"headings_0": {"content": "| OAG", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}], [{"headings_0": {"content": "| OAG", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}], [{"headings_0": {"content": "| OAG", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}], [{"headings_0": {"content": "| OAG", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}], [{"headings_0": {"content": "| OAG", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}]], "page": 3, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "| OAG", "page": 3, "level": 3}}], "page": 4, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of Uganda Railways Corporation (URC), which comprise the Statement of Financial Position as at 30 June 2023, the Statement of Profit or Loss and Other Comprehensive Income, Statement of Changes in Equity and 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 set out under Note 1 on pages 10 to 31 of the financial statements . \nIn my opinion, the accompanying financial statements present fairly, in all material respects, the financial position of Uganda Railways Corporation as at 30\" June 2023, and its financial performance and cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRS), and the requirements under the Companies Act 2012, of Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "| OAG", "page": 3, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "| OAG", "page": 3, "level": 3}}]], "page": 4, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Corporation 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  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I \nIn arriving at my findings for the year, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nURC is mandated under the URC Act cap 331 to guide, harmonise, mentor and advocate for all local governments in support of the overall vision of government to bring about socio-economic transformation in the country. The entity had an approved budget of UGX.394.25Bn out of which UGX.111.403Bn was realised. The entity's key deliverables for the financial year under review were as detailed in table \n1 below;", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "| OAG", "page": 3, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "| OAG", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "| OAG", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "| OAG", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "| OAG", "page": 3, "level": 3}}]], "page": 4, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 1: Showing key deliverables for FY 2022-2023", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "Sn Details \nBudget (UGX) Realised (UGX) % age 1 Recurrent (internally generated 51,230,000,000 19,324,985,000 37.7 \n\\|\\_income) \\| \\| 2 Development (GoU counterpart 202,020,000,000 88,888,891,000 44.0 funding & Donor Funding)  \n\\|  \ni  \n\\\\  \n.  \n3 GoU Subvention including 38,850,000,000 3,189,223,000 8.2 \\|  \n\\| supplementary  \nHE  \n\\\\ \ni  \ni  \n4 Exceptional income (Arrears from 102,150,000,000 \n0, \n0.0 \nMoFPED & UNRA)  \n.  \n\\| 394,250,000,000 111,403,099,000 28.3 \n\\| Total \nBul L", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}]], "page": 5, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "TEUER", "metadata": {"headings": [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], "page": 5, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "i thet  \nate ae aiusrtey eles \nI reviewed the implementation of the approved 2022/2023 budget by the entity and noted the following table below; \n11 \nPerformance of Internally Generated Revenue (IGR)  \nI advised the Accounting According to the approved revenue estimates for the FYR Officer to put in place 2022/2023, the entity budgeted to collect UGX.51.23Bn during measures to improve on the year. However, by the end of the year only UGX.19.325Bn revenue performance in had been realised representing a 37.7% performance. The order to reduce on the realised revenue also includes revenue earned but not yet liquidity problems. collected. \nUnder collection of internally generated revenue negatively affects implementation of planned activities. \nthat the \nthe budgeted outputs was due to the low allocation and Officer should ensure that inadequate release of funding. \nthe necessary revisions in the budget and work plan are effected and approved as guided by the URC Act cap 331.  \n1.2 Implementation of outputs and activities  \nI assessed the implementation of twenty-two (22) outputs that I advised the Accounting had been fully quantified with a total of sixty (60) activities Officer to develop and worth UGX.59Bn and noted that; \nimplement a revenue e Two (2) outputs with two (2) activities with expenditure enhancement strategy to worth UGX.0.35Bn were fully implemented. \naddress the operational challenges and ensure that e Nineteen (19) outputs with fifty-five (55) activities worth all the planned for UGX.58.85Bn were partially implemented. Out of the fifty- activities \nare fully five (55) activities, the entity fully implemented eight (8) implemented.  \nactivities; twenty-three (23) activities were partially  \nimplemented, while twenty-four (24) activities remained  \nunimplemented. \ne One (1) output with three (3) activities worth 0.03Bn were not implemented at all. \n\\|  \nNon-implementation of planned activities implies that \nthe expected services to the customers were not attained. \nThe Accounting Officer explained that the underperformance was due to operational challenges namely; major accidents experienced during the financial year in both Kenya and Uganda, shortage of shunting locomotives, fuel challenges and the major rehabilitation works on the track.", "metadata": {"headings": [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}]], "page": 5, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "2.0 Management of the Government Salary Payroll  \nOver the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to \nothers. \nI established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below; \nTable 3: Showing annual waae bill budget and expenditure for the last four FYs  \nS/n Financial year Budget (UGX)  \nActual Expenditure (  \n% age UGX  \n1 2019/2020 \\| 27,046,397,000 13,568,658,000 50.2 \\| 2 2020/2021 23,017,734,000 15,032,829,000\\_ 65.3 \\| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \\{99.9 \\|  \n\\_\\_\\|  \n\\| \n\\| Total 91,368,475,000 58,545,980,000 64.1 \\| \nI issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit; \nNo Observation Recommendation 2.1 \nValidation of Employees on the Contract Staff payroll", "metadata": {"headings": [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}]], "page": 6, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "Out of 342 employees on Uganda Railways Corporation March I advised the Accounting 2023 salary payroll, a total of 311(90.9%) were fully verified, 23(6.7 Officer to;  \n%) partially verified, 7(2%) not verified, while 1(0.29 %) did not  \nshow up as summarized in the table 4 below;  \na) Routinely maintain an updated Contract payroll Table 4: Showing a summary of the validation results of  \nensuring that prompt staff  \nadjustments are made for any new staff as well as ER  \nH  \nDetails  \nNumber of Amount \\|\\| deletion of employees individuals \\_\\_\\| who have ceased to be NOES AUP Scale ean Rn  \npersonnel of the entity.  \nin  \nTotal number of employees fully 311 604,493,273  \nverified  \nb) Expedite the process Steh  \n=  \nns er of employees partially 23", "metadata": {"headings": [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], "page": 7, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "33,371,297", "metadata": {"headings": [{"headings_0": {"content": "33,371,297", "page": 7, "level": 3}}, {"headings_1": {"content": "TEUER", "page": 5, "level": 3}}], "page": 7, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "of engaging the Contract \\| verifie  \nstaff with 5  \nSa  \n\\|  \nTotal number of employees who 7 9,988,950 \nmissing \nappeared but were not verified \ndocuments and ensure \nThe totalnumber of 767,250 are \nAccounted [1 Ex \\| \nthat documents employees who did for (on \npresented to the Board not appear for payroll) \nfor validation within a headcount (no- Not 0 0 specified timeline failure shows) Accounted  \nof which they should be for (Off-  \nremoved from the payroll. payroll)  \nBL Oe ei  \nSubtotal [342 648,620,770  \n\\_\\_\\_\\_  \nEmployees who appeared for il 5,388,500  \nheadcount but  \nnot on the", "metadata": {"headings": [{"headings_0": {"content": "33,371,297", "page": 7, "level": 3}}, {"headings_1": {"content": "TEUER", "page": 5, "level": 3}}, [{"headings_0": {"content": "33,371,297", "page": 7, "level": 3}}, {"headings_1": {"content": "TEUER", "page": 5, "level": 3}}], [{"headings_0": {"content": "33,371,297", "page": 7, "level": 3}}, {"headings_1": {"content": "TEUER", "page": 5, "level": 3}}], [{"headings_0": {"content": "33,371,297", "page": 7, "level": 3}}, {"headings_1": {"content": "TEUER", "page": 5, "level": 3}}], [{"headings_0": {"content": "33,371,297", "page": 7, "level": 3}}, {"headings_1": {"content": "TEUER", "page": 5, "level": 3}}], [{"headings_0": {"content": "33,371,297", "page": 7, "level": 3}}, {"headings_1": {"content": "TEUER", "page": 5, "level": 3}}], [{"headings_0": {"content": "33,371,297", "page": 7, "level": 3}}, {"headings_1": {"content": "TEUER", "page": 5, "level": 3}}], [{"headings_0": {"content": "33,371,297", "page": 7, "level": 3}}, {"headings_1": {"content": "TEUER", "page": 5, "level": 3}}], [{"headings_0": {"content": "33,371,297", "page": 7, "level": 3}}, {"headings_1": {"content": "TEUER", "page": 5, "level": 3}}]], "page": 7, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cvalidation.", "metadata": {"headings": [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], "page": 8, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "i  \na). one (1) individual whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. The officer was a new employee recruited after March 2023. \n\\| The Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll, as well as complete verification of the partially verified employees. \n22 \\| from other  \nFindings special audit procedures \n\u2018\\| The Accounting  \nOfficer \na) A comparison of the base pay as per URC payroll registers with should;  \nthe base pay as per salary structure revealed that Forty three a) Review the contract \n(43) staff were paid using wrong scales/notches leading to an  \nterms/documents of \noverpayment of UGX.1,100,437,968 and underpayment of  \nstaff not verified and \nUGX.127,483,584. \npresent the issue to the Board for \nb) Six (6) staff had differing employee numbers on the payroll and  \ndecision making and, \nthe Human resource employee records.  \nestablish a \nmonitoring \nc) I established that URC has not paid staff gratuity for the 4  \nmechanism of status \nfinancial years totalling UGX.4,063,316,405.  \nof the staff contracts \nthat  \nensures \nd) A review of the Job Description Manual, 2019 revealed that the  \ncompliance with the \ndraft manual was being implemented without Board approval  \nrequirements of the \nand does not cover 129 staff positions.  \nHuman Resource \nmanual. Follow up \n\u20ac) All URC staff files reviewed did not include any information \nthe staff who \nrelating to minutes of appointments from the Board or received irregular \nmanagement. There is a possibility that staff are appointed or  \nsalary payment of \ncontracts renewed without following proper procedures.  \nUGX.1,534,500 for \nrecovery. f) Salary changes of three (3) staff whose positions were re- \ndesignated according to the new appointment letters have b) Ensure  \nthat \nnever been effected.  \nalignment of all staff \ncontracts with URC", "metadata": {"headings": [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}, [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}]], "page": 8, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "9. I compared the deductions from the payroll registers with the  \nstructure is brought", "metadata": {"headings": [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], "page": 8, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "list"}}, {"content": " \nPAYE remittances/payments to URA and noted under-  \nto the attention of \nremittance amounting to UGX.1,049,250,214. \nthe Board for \ndiscussion  \nand \nh) URC\u2019s approved establishment provides for 729 staff. I noted  \nappropriate action is \nthat a total of 404 positions are unfilled. I further noted that 18  \nundertaken before \nemployees were recruited for positions not approved in the  \nany contract is \nURC\u2019s structure. renewed. \nThe recomputed wage budget for FY 2023/24 is c) Align the payroll \nto cater for 348 A  \nindividual details with \ntaken to have the Board approve changes to the HR Job Description Manual before", "metadata": {"headings": [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}, [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}]], "page": 8, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 9, "level": 1}}, {"headings_1": {"content": "\u201cvalidation.", "page": 8, "level": 8}}], "page": 9, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "f) Always indicate a reference of the minutes \nof \nappointment, promotion or renewal in the staff appointment letters. \n", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 9, "level": 1}}, {"headings_1": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, [{"headings_0": {"content": "implementation.", "page": 9, "level": 1}}, {"headings_1": {"content": "\u201cvalidation.", "page": 8, "level": 8}}], [{"headings_0": {"content": "implementation.", "page": 9, "level": 1}}, {"headings_1": {"content": "\u201cvalidation.", "page": 8, "level": 8}}], [{"headings_0": {"content": "implementation.", "page": 9, "level": 1}}, {"headings_1": {"content": "\u201cvalidation.", "page": 8, "level": 8}}]], "page": 9, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Ensure that the re-", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 9, "level": 1}}, {"headings_1": {"content": "\u201cvalidation.", "page": 8, "level": 8}}], "page": 9, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "list"}}, {"content": "designated", "metadata": {"headings": [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], "page": 9, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "employees are paid in accordance with the appointment letters. \nh) Devise mechanisms of  \nrevenue enhancement and always ensure that PAYE deductions from employee salaries are remitted to Uganda Revenue Authority in a timely manner. \nRe-assess the entity\u2019s establishment and liaise with the responsible stakeholders with a view of mobilizing resources to fill critical positions to enhance service delivery. \nj) Review the estimates taking into account \n3.0 \nFinancial analysis and assessment of the Corporation\u2019s performance Financial analysis is a useful tool to draw attention to a number of managerial issues. It provides clues to investigate those issues in detail. I carried out financial analysis of Financial Information and the following were observed for the attention of those charged with governance in order to improve the Corporation\u2019s performance and ensure sustainability of services. The table 5 below: \nTable 5: Ratio analysis of the Corporation's performance  \nYEAR 2023 2022 Implications and Remarks Net Loss for the \\| 35.176  \nUGX.32.222Bn \nyear \n\\| \nThe Corporation has incurred significant losses \\| for the two years. In the year under review, the increase in the loss by 9.2% from the previous \\|  \n\\|  \nyear \nloss of UGX.32.222Bn despite the increase of revenue by 13.83% is largely attributed to sharp increase in the administrative expenses. The Administrative Expenses increased from UGX 19.286Bn last year (2021/22) to 31.208 in \\| the current year (2022/23). The major \\| administrative expenses which increased significantly during the year included; contract staff salaries, legal expenses, consultancy services and engineering design studies.  \nIn addition, the increase is also partly explained by the recognition of impairment of permanent way recognised in the year under review as a \\| result of  \npermanent way was \nwhich vandalized. The Accounting Officer explained that the losses are over on \nattributed the Corporation\u2019s relying only freight generated from only a 265 Kilometre stretch i.e. Malaba - Kampala a route which is also predominated by only two major clients. The poor state or delapitated properties that cannot be rehabilitated due to lack of funds. Increasing administrative expenditure- on land related matters ie eviction of encroachers and security expenses. The increasing wage bill due to harmonistion of all employees.", "metadata": {"headings": [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}, [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}]], "page": 9, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "Operating 15-96.67% |", "metadata": {"headings": [{"headings_0": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}, {"headings_1": {"content": "designated", "page": 9, "level": 1}}], "page": 10, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nThis shows Profit (loss) from Operations / Total Margin \nOperating Revenue. The Corporation\u2019s ability to cover its operating expenses is still very poor as exhibited over the two years despite a slight improvement from last year. The slight \nET, \nLiquidity/Current 0.99 times 2.78 times Ratio \nDebttatio Te 180% \\|  \n\\| \nInterest cover", "metadata": {"headings": [{"headings_0": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}, {"headings_1": {"content": "designated", "page": 9, "level": 1}}, [{"headings_0": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}, {"headings_1": {"content": "designated", "page": 9, "level": 1}}], [{"headings_0": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}, {"headings_1": {"content": "designated", "page": 9, "level": 1}}], [{"headings_0": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}, {"headings_1": {"content": "designated", "page": 9, "level": 1}}], [{"headings_0": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}, {"headings_1": {"content": "designated", "page": 9, "level": 1}}], [{"headings_0": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}, {"headings_1": {"content": "designated", "page": 9, "level": 1}}]], "page": 10, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201c187.42", "metadata": {"headings": [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], "page": 11, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "aT advancements  \nee rolling stock  \nin in the world. Td \nMeasures ability to meet short term liabilities when they fall due. Current assets were inadequate to cover current liabilities in the year", "metadata": {"headings": [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}, [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}]], "page": 11, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. This is majorly attributable to the reclassification of Other Receivables (28Bn due from UNRA relating to flyover and 69Bn due from MoFPED, relating to Nsambya Land Compensation) to Contingent assets.1 The higher the ratio the better and ideal ranges from 1.5:1 to 2:1. The liquidity position for the year under review is unhealthy for URC.  \nThe Accounting Officer explained that the liquidity ratio is unhealthy because of the challenges faced to collect debts from both UNRA and Ministry of Finance where it was anticipated that this money was to fund some planned activities to improve service delivery and performance at large - all this was not possible.  \nTotal liabilities / Total Assets. Acceptable ratio  \n\\|  \n\\| should be 50% lower. The Corporation\u2019s or  \n\\| \\| gearing level is way below 50% which is healthy  \n\\| for URC.", "metadata": {"headings": [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], "page": 11, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "list"}}, {"content": "This shows Profit (loss) from Operations / interest expense. In the year under review, the corporation did not incur any interest expenses. This is because the previous year recognised loans obtained by GOU to capitalise URC in 1987 of UGX.22,067,482,000 were classified to contingent liabilities. The loan amounts lack supporting documents and for several years, efforts to get the documents from Ministry of Finance yielded no results. \nManagement explained that the Accountant General guided that URC can treat the loan amounts as a contingent liability to a time when Parliament approves the write off. \nThe Corporation has continuously made losses for the previous two years and the ratios computed are an indication that URC still needs to make significant \ncompensation was received by URC. However, it was noted that there was no formal commitment from MoFPED as to when the amount will be paid to URC. \nFailure to compensate URC for the Nsambya Land which was transferred to Uganda Land Commission may result into asset loss. \nThe Accounting Officer acknowledged that, by the end of the financial year no formal commitment by MoFPED or ULC had been received for the compensation of Nsambya land. \nRecommendation  \nThe Accounting Officer is advised to continue engaging with concerned stakeholders so that the amount of UGX.243.016Bn can be realised to support the operations of the Corporation.", "metadata": {"headings": [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}, [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}]], "page": 11, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "5.0 Loss of Abandoned dismantled Material/Equipment on Rehabilitation of Tororo-Gulu Railway line worth Euros 3,083,846 and USD 3,767,742 A contract for the Rehabilitation of the Tororo-Gulu Railway was awarded to SOGEA- SATOM/ETF JV on 21st November 2019 at Contract price of EUR 39,337,756 (excluding VAT/other taxes). Article 43.5 (Ownership of plant and materials) of the contract required that upon termination of the contract before completion of the works, the contractor shall deliver to the contracting authority any plant, temporary works, equipment or materials in which the contracting authority has vested in or been made subject to the lien by virtue of the Article 43.2 of contract. If it fails to do so, the contracting authority may take such appropriate action as it deems fit in order to obtain possession of such plant, temporary works, equipment and materials and recover the cost of so doing from the contractor. The contract with SOGEA-SATOM/ETF JV was terminated on 24th October 2022 and it was noted in the report by the Supervisor Consultant, that by 30th July 2022, URC had lost 136,416 railways items worth Euros.3,083,846(details in table 6 below). This was confirmed from the Inventory Final Account carried out before National Enterprise Corporation (NEC) was engaged to provide security of the remaining materials. Table 6: Showing lost materials under SOGEA Contract Management Inventory Type Inventory Variance Status Lost Inventory Value (Heccuennininiiincencmcsmice cs ent Item Description Unit Initial Final (Jul Inventory Unit Lost inventory Fasteners OBS rail -9,380 \\| section ; 7 \\_ Fish bolts \\| & No 113,742 111,519 -2,223 \\| 12.76 (28,365.48) \\| Nuts-50 OBS rail section \\| \\| \\| aril Total -136,416 \\| (3,083,846.54) 549,464 413,048 Another Contractor M/s China Road and Bridge Corporation (CRBC) was contracted and commenced works after project handover on 10th July 2023 hence taking over the security of all the railway materials. It was further noted that since the handover of inventory to NEC, another 15,792 railway items worth USD 3,767,742.5 had been lost between 30\" July 2022 and July 2023. (Table 7 below) confirmed by an inventory count undertaken by both URC and CRBC prior to issuance of the contract commencement letter. Table 7: Summary of material lost after SOGEA handover- July 2022 -July 2023 MATERIAL LOSS BY 26th JUNE 2023 AFTER SOGEA TERMINATION S/n Material Unit Quantity Rate (USD) Amount (USD) \\| 1 Sleepers No. 8222 120 986,640.00 2 Lug type Fasteners \\| No.", "metadata": {"headings": [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}, [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}]], "page": 12, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "\u201c187.42", "page": 11, "level": 2}}], "page": 14, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite and operationalize the operating lease arrangement with the private operator for the management of MV Pamba to ensure no further loss of revenue. In addition URC management should put in place measures that will ensure that the revenues collected by the operators of the vessel are monitored. \n7.0 \nRelated party transactions between URC and Ministry of Works and \nsince its expiry on the 31% October, 2020 yet the Ministry has continued to occupy the premises update. \nI established that during the year under review, URC did not invoice MoWT an amount of UGX.1,423,120,400 for the land and offices that the Ministry occupies at the URC Station building. I further observed that the Ministry started construction of a building on same piece of Land although there was no evidence to indicate that a memorandum of understanding between URC and the Ministry for the use of the land where the construction of the building was made. \nIn the absence of a valid memorandum of understanding between the URC and the Ministry on the use of land by the Ministry to construct a building, it is difficult to determine the obligations of each party which may result into financial statements not to be fairly presented. It may also result into future disputes. \nThe Accounting Officer explained that a committee comprising URC staff and MoWT staff was set up to handle the outstanding amount as efforts to recover this amount from MoWT became futile. The MoWT was not agreeable to pay rent and requested for a lease for the said land. However, URC informed MoWT that the Attorney General stayed all issuance of Leases for Government Land. Although several demand letters were written and follow ups madethere was no response from MoWT.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "\u201c187.42", "page": 11, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "\u201c187.42", "page": 11, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "\u201c187.42", "page": 11, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "\u201c187.42", "page": 11, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "\u201c187.42", "page": 11, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "\u201c187.42", "page": 11, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "\u201c187.42", "page": 11, "level": 2}}]], "page": 14, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], "page": 15, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is advised to make the necessary efforts and ensure the tenancy agreement is renewed and all outstanding Tenancy fees are collected. I further advised the Accounting Officer to engage the MOWT to ensure that a memorandum of understanding between URC and the Ministry is reached for the use of the land where the construction of the new building is on-going. \n8.0  \nContinuous Encroachment of railway land along the Jinja Busoga Loop  \nIn my previous reports, I reported about heavy encroachments along the busoga loop line to Iganga station Kigulu, sitting on 34.59 acres after the whole railway line was vandalized. During my audit inspections I observed that the land has continued to be encroached on. The land currently has older structures with people staying there and over 18 modern permanent residential and commercial buildings have been constructed along the loop and no action is being taken by management. \ninclude the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nManagement Responsibilities for the Financial Statements  \nThe Directors are also responsible for the preparation of financial statements in accordance with the requirements of IFRS and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Directors are responsible for assessing the Corporation's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Directors have a realistic alternative to the contrary. \nThe Directors are responsible for overseeing the Corporation\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}]], "page": 15, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements 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. As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional skepticism throughout the audit. I also; oe 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 uncertainty exists, I am required to draw attention in my auditor\u2019s 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 Corporation to cease to continue as a going concern. e 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. I communicate with the Directors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Directors with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Directors, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}]], "page": 16, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU - LIQUIDATION", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU - LIQUIDATION", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU - LIQUIDATION", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU - LIQUIDATION", "page": 1, "level": 2}}], "page": 2, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": [["Bn", "Billion"], ["FYR", "Financial Year"], ["GOU", "Government of Uganda"], ["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"], ["Mn", "Million"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["PBS", "Programme Budgeting System"], ["PFMA", "Public Financial Management Act"], ["UGX", "Uganda Shillings"], ["URSB", "Uganda Registration Services Bureau"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU (URSB) - LIQUIDATION", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU (URSB) - LIQUIDATION", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 4, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU (URSB) - LIQUIDATION", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 4, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU (URSB) - LIQUIDATION", "page": 4, "level": 1}}], "page": 4, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "Opinion  \nI have audited the financial statements of the Uganda Registration Services Bureau - Liquidation, which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and 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 accompanying financial statements of the Uganda Registration Services Bureau - Liquidation, for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Sectio  \nn 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU (URSB) - LIQUIDATION", "page": 4, "level": 1}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU (URSB) - LIQUIDATION", "page": 4, "level": 1}}]], "page": 4, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with the 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 Bureau 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.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below to be key audit matters communicated in my report. \nEntities prepare budgets every year, which provide expected revenue and expenditure for the year. The budgets are supported by work plans that show what specific activities and outputs the funds will be spent on in order to deliver services to citizens.  \nIn arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of the Official Receiver is to:", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}]], "page": 4, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "i. Investigate the directors, shareholders, contributories and all present and past officers of an insolvent company or of a company which is being wound up or liquidated for the purpose of establishing any fraud or impropriety.  \nii.  \nInvestigate the promotion, formation, failure and conduct of business of an insolvent company.  \niii.  \nProsecute any person for offences committed under this Act or discovered to have a case to answer as a result of investigations carried out.  \niv.  \nInvestigate the conduct of insolvency practitioners and prosecute them for any offences committed.  \nv.  \nAct during a vacancy in the office of an insolvency practitioner.  \nvi.  \nTake all necessary steps and actions considered fit by the official receiver to fulfil the provisions of this Act. \nDuring the financial year 2022/2023, URSB - Liquidation had a budget of UGX.0.632Bn, which was 100% appropriated by Court. \nOut of the total warrants by Court of UGX.0.632Bn, I reviewed activities worth UGX.0.632Bn as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}]], "page": 5, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": [["1", "Outputs/activities selected for budget performance review", "0.632", "100%"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["No", "Details", "Actual Amount (UGX Bn)", "Cumulative Percentage"], "type": "table"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "0.498 0.074 0.060 **0.632** total operating revenue for the financial year amounted to UGX.0.632Bn, comprising the funds appropriated by court for the financial year 2022/2023 of UGX.0.498Bn, rolled over the balance of UGX.0.074Bn and a balance brought forward from the financial year of 2021/2022 of UGX.0.06Bn. The table below refers;  **Details** Amount (UGX Bn)** Funds appropriated by court for 22/23  Rolled over balance  Balance b/f from 21/22  **Total** **1 2 3** **Operating Revenue** The", "advised  the Accounting Officer to maintain  good practice. the I"], ["1.2", "**Utilisation of Revenue**", "I advised the Accounting Officer to ensure that the"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": [["**No**", "**Observation**", null, "**Recommendation**"], ["Out of the total operating revenue of UGX.0.632Bn availed to the entity during the year, UGX.0.592Bn was utilised, resulting in un-utilised warrants of UGX.0.040Bn representing 94%. unutilised warrants were meant for the following activities that were partially implemented:  **No Activities Amount** UGX Bn** **- Reason for** **underutilisation**  The appointment of the official receiver was not done. **the** 0.008  0.006 0.006 Maintenance of the motorcycle of the Official Receiver was not undertaken.  A saving was made on staff travels upcountry. 0.020 The appointment of the official receiver was not done. Security, guards and bailiffs at the initial appointment of the Official Receiver Motorcycle for Office of the Official Receiver Facilitation for staff carrying out initial appointments and other duties of the official receiver upcountry  Others include Official Receiver/Registrar General Engagements  with stakeholders,  insolvency conferences,  international conferences, welfare and entertainment, among others **Total** a result of failure to utilise warrants: **0.040** \uf0b7 Payment of security, guards and bailiffs at the initial appointment of the Official Receiver was not done.  \uf0b7 Maintenance of the motorcycle of the Official Receiver was not undertaken. Accounting Officer explained that the under absorption resulted from balances on implemented activities and non-appointment of the Official Receiver, whose appointment cannot be pre-determined by the entity. 1 2 3 4 The As The", null, "", "partially implemented activities are rolled over to the subsequent periods  for implementation."], ["**1.3**", "**Implementation of outputs** assessed the implementation of five (5) outputs that had been fully quantified with a total of 20 activities worth UGX.0.592Bn and noted that: Four (4) outputs with ten activities and expenditures worth UGX.0.326Bn were fully implemented.  \uf0b7 One (1) output with ten activities worth UGX.0.254Bn were partially implemented. Out of the ten activities, the entity fully implemented eight activities; one (1) activity was partially implemented, while one (1) activity remained unimplemented. are in **Appendix I (a) and (b).** of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not procure a motorcycle for the Official Receiver office despite receiving the required funds. I \uf0b7 Details Non-implementation", null, "advised  the Accounting Officer to ensure that the partially implemented activities are rolled over to the subsequent periods  for implementation. I"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 6, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["column_0", "column_1", "column_6", "column_7"], "type": "table"}}, {"content": [["The Accounting Officer explained that the motorcycle was not procured because the available budget funds were below the market price.", ""]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 7, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["No", "Observation"], "type": "table"}}, {"content": "1.4", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 7, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "Delivery of services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 7, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "I undertook procedures to confirm if activities implemented by the entity were implemented on time and were of acceptable quality, quantity, cost and functionality. I reviewed the liquidation process and noted the following matters:", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 7, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "1.4.1 Delayed conclusion of the liquidation process", "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}], "page": 7, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "Section 100(e) of the Insolvency Act, 2011 stipulates that \u201cwithout prejudice to section 99 of the Act, a liquidator shall have all the other functions and duties specified in this Act and shall, in particular, keep in accordance with generally accepted accounting procedures and standards, full accounts and other records of all receipts, expenditure and other transactions relating to the liquidation, and retain the accounts and records of the liquidation and the company for not less than six years after the liquidation ends.\u201d \nI noted that between 2001 and 2019, the Official Receiver appointed liquidators for thirteen (13) companies. However, three companies were still undergoing liquidation as at 30 th June 2023. Details in the table below;", "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}, [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}]], "page": 7, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": [["1.", "Nalukolongo Railways Workshop", "27 th August 2007", "Liquidation incomplete"], ["2.", "Uganda Electricity Board", "31 st August 2006", "Liquidation is still ongoing"], ["3.", "Uganda Tea Growers Corporation", "15 th June 2006", "Liquidation still ongoing"]], "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}], "page": 7, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["No.", "Company Name", "Appointment Date", "Status"], "type": "table"}}, {"content": "Delays in concluding liquidation processes may further erode the value of the companies\u2019 assets. \nThe Accounting Officer attributed the delay to ongoing litigations against the companies in liquidation. The Accounting Officer also indicated that the Bureau had engaged the Ministry of Finance, Planning and Economic Development on matters regarding former employees of Uganda Electricity Board to settle their benefits. \nyears and still remain outstanding at the end of the financial year 2022/2023. Details in the table below;", "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}, [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}]], "page": 7, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": [["1", "UEGCL debt to UEB", "1,134,989,464", "1,134,989,464", "1,134,989,464"], ["2", "Kenya Railways\u2019 debt Nalukolongo to", "1,582,215,752", "1,582,215,752", "1,582,215,752"], ["3", "Tashobya\u2019s debt to UCIL", "47,324,273", "37,324,273", "37,324,273"], ["", "**Total**", "**6,242,764,629**", "**2,754,529,489**", "**2,754,529,489**"]], "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}], "page": 8, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["No", "Details", "Status as at 30 th June 2021 (UGX)", "Status as at 30 th June 2022 (UGX)", "Status as at 30 th June 2023 (UGX)"], "type": "table"}}, {"content": "There is a risk that long outstanding receivables may not be recoverable and may present an unreasonable likelihood of recovery of amounts owed to the companies\u2019 creditors. \nThe Accounting Officer explained that the Bureau has continued to remind the debtors and engaged relevant authorities to recover the debts. However, these efforts have been futile. \nI advised the Accounting Officer to continue liaising with the relevant stakeholders to ensure that all receivables due to the companies are recovered. \nOther Information \nThe Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. \nThe other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information, and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}, [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}]], "page": 8, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}], "page": 8, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "The Accounting Officer is responsible for overseeing the Bureau\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}], "page": 9, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 8, "level": 2}}], "page": 9, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"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\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 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\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 8, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 8, "level": 2}}]], "page": 9, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "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.\n- 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 Bureau\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.\n- Conclude on the appropriateness of Accounting Officer\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Bureau\u2019s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause the Bureau to cease to continue as a going concern.\n- 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 is in compliance with the Government of Uganda Public Financial Management laws and regulations.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 8, "level": 2}}], "page": 9, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "list"}}, {"content": "independence, and where applicable, actions taken to eliminate threats or safeguards applied. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 8, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 8, "level": 2}}]], "page": 10, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 10, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}], "page": 10, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 10, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}], "page": 10, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 10, "level": 2}}], "page": 10, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Bureau with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThere were no material findings in respect of the compliance criteria for the applicable subject matters. \nJohn F. S. Muwanga AUDITOR General Kampala \nAppendices", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 10, "level": 2}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 10, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 10, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 10, "level": 2}}]], "page": 10, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "Appendix I: Implementation of planned outputs Appendix I (a): Fully implemented outputs", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of planned outputs Appendix I (a): Fully implemented outputs", "page": 12, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 2}}], "page": 12, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": [["1", "Strengthen legal and institutional framework to promote competitiveness", "Amended Insolvency Act and Companies Act and increased awareness on Insolvency (legal).", "42,748,881", "1", "1"], ["2", "Reducing the cost of doing business to attract foreign direct investment (FDI)", "Attraction of foreign participation in Uganda\u2019s insolvency regime.", "84,982,374", "2", "2"], ["3", "Enhancing communications and awareness of URSB services", "Increased awareness on Insolvency", "180,386,660", "5", "5"], ["4", "Strengthen research and other advisory services", "Increased staff capacity", "17,476,444", "2", "2"], ["", "", "", "**325,594,359**", "**10**", "**10**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of planned outputs Appendix I (a): Fully implemented outputs", "page": 12, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 2}}], "page": 12, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["No", "Strategy", "Budget Output", "Total Output expenditure UGX", "Total No activities", "Number of fully implement ed activities"], "type": "table"}}, {"content": "Appendix I (b): Partially implemented output", "metadata": {"headings": [{"headings_0": {"content": "Appendix I (b): Partially implemented output", "page": 12, "level": 2}}, {"headings_1": {"content": "Appendix I: Implementation of planned outputs Appendix I (a): Fully implemented outputs", "page": 12, "level": 2}}], "page": 12, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "No Strategy Budget Output Total Output Total No Number of No of No of Management", "metadata": {"headings": [{"headings_0": {"content": "No Strategy Budget Output Total Output Total No Number of No of No of Management", "page": 12, "level": 2}}, {"headings_1": {"content": "Appendix I (b): Partially implemented output", "page": 12, "level": 2}}], "page": 12, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "expenditure activities fully partially activities Response UGX  \nimplemented implemented that were not  \nactivities activities implemented  \n1 Simply A well-equipped 193,591,690 10 8 1 1 The processes to department, data and  \nappointment of ease mobile internet procured,  \nthe official registration well maintained motor  \nreceiver is vehicles and improved  \ndependent on performance the court \nThe motor cycle was not procured because the available \n9", "metadata": {"headings": [{"headings_0": {"content": "No Strategy Budget Output Total Output Total No Number of No of No of Management", "page": 12, "level": 2}}, {"headings_1": {"content": "Appendix I (b): Partially implemented output", "page": 12, "level": 2}}, [{"headings_0": {"content": "No Strategy Budget Output Total Output Total No Number of No of No of Management", "page": 12, "level": 2}}, {"headings_1": {"content": "Appendix I (b): Partially implemented output", "page": 12, "level": 2}}], [{"headings_0": {"content": "No Strategy Budget Output Total Output Total No Number of No of No of Management", "page": 12, "level": 2}}, {"headings_1": {"content": "Appendix I (b): Partially implemented output", "page": 12, "level": 2}}]], "page": 12, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA", "REGISTRATION SERVICES BUREAU (URSB) - LIQUIDATION FOR THE YEAR ENDED 30 TH", "JUNE, 2023 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", "  1.0 Implementation of the approved budget - 1", "Emphasis of Matter - 4", "  2.0 Delayed recovery of outstanding Receivables - 4", "Other Information - 5", "Management Responsibilities for the Financial Statements - 5", "Auditor\u2019s Responsibilities for the audit of the Financial Statements - 6", "Other Reporting Responsibilities - 7", "Report on the Audit of Compliance with Legislation - 7", "Appendices - 9", "Appendix I: Implementation of planned outputs - 9"], "page": 2}]}
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+{"paragraphs": [{"content": "OFFICE OF THE AUDITOR GENERAL \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF UGANDA ROAD FUND FOR THE YEAR ENDED 30\"! JUNE, 2023", "metadata": {"headings": [[], []], "page": 1, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nTABLE OF CONTENTS \nTABLE OF CONTENTS  \nii sis cats sea vans ann a a a aa a aa a aa a a an ka He \nBS OE NN iti u EEE \nOpinion ree ee ee sc eeeeenenenensaneeoennnen enone een Kerernenersnereenusennann 1 \nBASIS TOP ODIGIOR 1", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. cco. ni xinatise teat cane cada Ghanaian tnd aan aana a a  \nCAAA Tae ORE RA WN Maa TD WEN", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "list"}}, {"content": "KARIM on ee nee EEE anne \n10 Implementatlen ofithe uppreved De  \n1 u nn an a a reer moet \n20 Management: of the Government Salany Payroll  \n6 u namen ann en ana \nI ee 9 ee EEE \n3.0 Operational Expenses of Designated Agencies above the 4.5% threshold  \n9 ................ \nROUTED TGTOPMISEION 10 .nroncarnsnnncsis cas taca Kae cad ene iad tad CO cae a a anna eo \nManagement Responsibilities for tre Financial Statements \u00abru sen cers ener one sen anna anne 10 \nAuditor's Responsibilities for the audit of the Financial Statements........ussssnsssssennennennen  \n11, nenn \nOther Reparling Respansikiliies...  \n12 aaa a anna nen a ha a hc A \nReport on the Audit of Compliance with Legislation ......uusssesnenennnnenennnnnnnnnunnnnnnnennnnnnn nn 12 \n40 Audit ofProgurement 12 uno mas m un uns un sun num ma una nn nanan Lam Man na nenn", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14 EEE RE EEE EEE \nAppendix I: Designated agencies with Operational Expenses above the threshold ............. 14 \nPINANCTAL STATEMENT Sis 16 isin 0. u nennen aan an a a a a a a \nLIST OF ACRONYMS \n[Acronym SSSCSCSCSSSSSC\u2018\\*d ET ar eee el a \nInformation Communication Technology FTESBR International Ethics Standards Board for Accountants Integrated Financial Management System  \nINTOSAI  \nInternational Organization of Supreme Audit Institutions International Standards of Supreme Audit Institutions Local Governments \nMinistries, Departments and Agencies Million \nMoFPED \nFund of Finance, Planning and Economic Development NTR  \nNone Tax Revenue  \nIPMA\\_ Public Financial Management Act  \nPPDA \nPublic Procurement and Disposal of Assets PS/ST Permanent Secretary/Secretary to Treasury T I Treasury Instructions  \nc G > Uganda Shillings  \nUganda Road Fund  \nNational Social Security Fund  \nKey Performance Indicator \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF UGANDA ROAD FUND FOR THE YEAR ENDED 307! JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], "page": 4, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of the Uganda Road Fund (URF), which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity and 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 set out on pages 16 to 41. \nIn my opinion, the accompanying financial statements of the Uganda Road Fund for the financial year ended 30\" June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}]], "page": 4, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Fund 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 Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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. Key Audit Matter Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below to be key audit matters communicated in my report. I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. The mandate of Uganda Road Fund under Section 6 of the Uganda Road Fund Act, 2008 is to finance the routine and periodic maintenance of public roads in Uganda. During the financial year 2022/2023, URF had a budget of UGX.487,952,712,217 out of which UGX.487,952,711,917 was warranted as shown in Table 1 below; Table 1: Showing budgeted and warranted funds to URF Details Budget Warrants % age UGX UGX release \\| \\| \\_ Recurrent (Wage) 2,667,413,000 2,667,413,000 2 Recurrent (Non- 485,285,299,217 485,285,298,917 wage nee N Rn aor \\| Total 487,952,712,217 487,952,711,917 \\| Out of the total warrants of UGX.487.95bn audit reviewed warrants worth UGX.484.28bn (99.2%) as summarised in the table 2 below; Table 2: Showing audited funds during the review Actual expenditure Cumulative UGX Bn %age - 1 Wage expenditure 2.667bn 0.6% General staff salaries (211101) Contract staff salaries (211102) Social", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}]], "page": 4, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "metadata": {"headings": [{"headings_0": {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 6, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a (UGX) Bn a = District, Urban 04 173.85  \n& Community  \naccess road ee maintenance  \nmaintenance  \nRoad Fund 6.48  \nmanagement  \nservices  \n[a5 Jar 02: \\| \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nThe Accounting Officer explained that there was delayed clearance of payments by the Ministry of Finance Planning and Economic", "metadata": {"headings": [{"headings_0": {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}, [{"headings_0": {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}]], "page": 6, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development.", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 7, "level": 3}}, {"headings_1": {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "page": 6, "level": 1}}], "page": 7, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Unsupported outputs budget  \nRegulation 11(2)(d) of the Public Finance Management Regulations, I  \nadvised the 2016 states that the work plans of a vote shall indicate the funding Accounting Officer to allocated to each activity.  \nensure that, going forward, activities are Contrary to the above, it was observed that the budget for One (1) appropriately costed. output (Road Fund Management Services) assessed was not  \nsupported by individual activity costing and budgets, in the eleven  \n(11) activities planned under the output. Details in the table below; \nTable 5: Showing unsupported output budgets  \nBudget Budget Budget Activities  \nOutput Output (UGX.\u2018B  \nCode  \nn\u2019)  \nae Road Fund \n1 annual report for FY 2021/22,", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 7, "level": 3}}, {"headings_1": {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "page": 6, "level": 1}}, [{"headings_0": {"content": "Development.", "page": 7, "level": 3}}, {"headings_1": {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development.", "page": 7, "level": 3}}, {"headings_1": {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "page": 6, "level": 1}}]], "page": 7, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appropriateness of Key performance indicators  \nRegulation 11 (2) b of the Public Finance Management Regulations I  \nadvised the 2016, states that the work plan of a vote shall indicate the key Accounting Officer to performance indicators to be used to gauge the out-puts. In order to expedite the alignment correctly measure performance, the performance indicators should be and training and ensure appropriate in respect to the activities for which performance is being that  \nappropriate assessed/measured. performance measures are determined during I reviewed the performance indicators in the approved work plans planning.  \nand observed that the indicators used to measure performance for  \nsome activities would not provide the most appropriate and  \nreasonable measure of performance. In some cases, the indicators  \nwere generic and not specific to the activity while in other cases,  \nmanagement did not provide indicators. Examples of cases where this  \nwas observed include; Refer to table 6 below; \nTable 6: Showing A propriateness of Key performance indicators \\_ Budget Activities KPI used Audit comment", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 7, "level": 3}}, {"headings_1": {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "page": 6, "level": 1}}, [{"headings_0": {"content": "Development.", "page": 7, "level": 3}}, {"headings_1": {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "page": 6, "level": 1}}]], "page": 8, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "output", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}], "page": 8, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "260002 Routine The mandate of District, manual and  \nUganda Road Fund Urban & mechanized  \nunder Section 6 of Community road  \nor number the Uganda Road access road] \\| \\|maintenance of bridges Fund Act, 2008 is to maintenanc \\|\\| \\|of paved and maintaine finance the routine e unpaved d by other and periodic roads, designate maintenance of periodic road] \\|\\|d public roads in maintenance, \\| \\|agencies Uganda, designated road safety  \nagencies that are and other independently qualifying accountable for Ilworks implementation of 260006 Routine \ntheir work plans and National manual and submit quarterly Road mechanized kilometers accountability to URF maintenanc \\|road \nor number for their monitoring e maintenance of bridges and evaluation of paved and maintaine function as well as unpaved d by other achieving their roads, designate mandate. The periodic road] \\|\\|d \nreasonable indicators maintenance, \\|agencies would have been the \\|  \nroad safety amount and and other timeliness of the qualifying maintenance funding works against the expectation/work plans to realize intended benefits.  \n- \n260008 - Reports on \nN \\| ofl The number \nmeasure performance of the Fund as all the activities with inappropriate KPI\u2019s represent the whole budget of FY 2022/23. \nThe Accounting Officer explained that the outputs will be reviewed and aligned to the mandate of the fund i.e. \u201cFinancing outputs\u201d. Training of staff will also be appropriately done.", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}, [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}], [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}], [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}], [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}], [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}], [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}], [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}]], "page": 8, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.0 Management of the Government Salary Payroll  \nOver the years, execution of the Government budget has been characterised by wage overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to me dated 29\" November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, during the annual audits of all Government entities for the year ended", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}, [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}]], "page": 9, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "metadata": {"headings": [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], "page": 9, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "key audit matter, to establish the root causes of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 to 2022/2023. During the audit, I undertook a physical headcount/validation of all employees at Uganda Road Fund, who existed on the March 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four-year period. I established that, during the last four financial years, the Uganda Road Fund had a cumulative wage budget of UGX.17,169,391,290 out of which a cumulative amount of UGX.16,488,036,480 was utilised as shown below; Table 7: Showing the wage budaet utilized enditure - UGX \\| = 1 2019/2020 \\| 4,320,691,990 4,068,960,904 94.2 \\_ Observation Recommendation Table 8: Showing a summary of the validation results of staff payroll ensuring that prompt adjustments are Number of Amount (UGX) made for any new staff Individuals as well as deletion of ieee Total Number of staff as per ee 33 \\| 221,364,625 employees who have ceased'to be personnel Total number of employees fully 33 221,364,625 of URF. verified Total number of employees partially verified Total number of employees who 0 appeared but were not verified The total Accounted for 0 number of (on payroll) employees who Not Accounted 0 did not appear for (Off- for headcount payroll) (no-shows) \\| Subtotal 221,364,625 Employees who appeared for 0 headcount but were not on the payroll New records - Overall Total covered 33 221,364,625 Below are details of the validation results; All the 33 (100%) employees who appeared for the validation exercise presented all the pre-requisite documents/information as National ID, Appointment letters, Confirmation Letters and Minutes of Appointment and were fully verified. The Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll. Validation of Short-term/temporary staff I noted that Public Service Standing Orders, 2021 do not provide I advised the . guidance on the management of short-term /temporary employees. Accounting Officer to However, I verified employees in this category in line with Regulation routinely maintain an 39 (2) of the Employment Regulations, 2011 and case law. updated contract payroll ensuring that prompt The URF had four (4) employees on the temporary payroll and all 4 adjustments are made (100%) were verified as summarised in the table below; for", "metadata": {"headings": [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}, [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}]], "page": 9, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Subtotal 4 7,200,000", "metadata": {"headings": [{"headings_0": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}, {"headings_1": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}], "page": 11, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Employees \nwho ~ appeared for 0  \n0 headcount but were not on the  \npayroll - New records  \ncovered  \nB  \nOverall Total 4 7,200,000 \nfre 4 (100%) employees, who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. \nThe Accounting Officer concurred with the validated Short-  \nterm/temporary staff payroll and committed to periodically update the  \nemployee information and payroll.  \n2.3 Utilization of the Wage Budget  \nI reviewed the Budgets and Actual Expenditure for the period 2019/20 I  \nadvised the to 2022/23 and noted that out of the UGX.17,169,391,290 budgeted Accounting Officer to and approved wage funds for the four financial years, only ensure that all UGX.16,488,036,480 was spent resulting into unspent balances appropriated funds for amounting to UGX.681,354,810 as shown in the table below; \nstaff wages are fully utilized in accordance Table 10: Showing utilization of the wage budget  \n\\# Financial Budget - UGX Actual \nwith the Fund Human Unutilized resource manual and oo - funds Ministry of Public", "metadata": {"headings": [{"headings_0": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}, {"headings_1": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, [{"headings_0": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}, {"headings_1": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}], [{"headings_0": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}, {"headings_1": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}], [{"headings_0": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}, {"headings_1": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}], [{"headings_0": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}, {"headings_1": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}], [{"headings_0": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}, {"headings_1": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}]], "page": 11, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a down", "metadata": {"headings": [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], "page": 11, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 2019/2020 4,320,691,990 4,068,960,904 251,731,086  \n2 2020/2021 4,332,692,000 4,070,498,019 262,193,981 \\\\ \\| 3. 2021/2022 4,163,692,000 3,996,559,587 \\| 167,132,413  \n4 2022/2023 4,352,315,300 4,352,017,970 297,330  \n\\| 17,169,391,290 16,488,036,480 681,354,810 \nFailure to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse. \nThe Accounting Officer attributed the variance to MoPS halting the recruitment of URF staff to fill the vacant positions due to the policy on rationalization of government entities. \n2.4 Findings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the accuracy of I  \nadvised the the payroll including planning, budgeting and payments for the period Accounting Officer to; of four years (2019/2020-2022/2023). I noted that; \nReview of the salary payments per position of each staff revealed that, Engage the Board and \nNo Observation Recommendation \nThe Fund appointed four (4) staff on temporary terms for a period of Review/regularise the two and a half years contrary to the requirement of HR Manual.", "metadata": {"headings": [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}, [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}]], "page": 11, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "contract terms for temporary staff to The Accounting Officer explained that the Fund engaged the four (4) ensure adherence to temporary staff to cover the vacant positions because the Ministry of requirements of the HR Public\u2019 Service (MoPS) had frozen the recruitment process of contract Manual as well as the staff citing the merger process of government entities. The MoPS has MoPS guidance on the further clarified, for the FY 2023/24 that these positions could be filled recruitment of staff by with a rider of termination of contracts in the event that the merger entities affected by the processes is concluded. policy on rationalisation of government entities. Uganda Road Fund does not process payroll through IPPS/HCMS. This Liaise with the Ministry was attributed to the lack of proper policy guidance on the systems of Public Service to development and use by the autonomous and semi-autonomous pursue enrolment on Government bodies who claim to be created by different statutes with the IPPS/HCM. a mandate to establish their systems. The Accounting Officer explained that URF submitted the requisite documents to the Ministry of Public Service to enable it access the IPPS/HCMS. However to-date they have not yet been set up. A follow up will be made to ensure the setup is completed. Although management budgets and deducts 5% of employee salaries Put in place controls to and makes 10% contribution to NSSF, Over-remittance of ensure that statutory UGX.3,197,615 of statutory deductions (NSSF) were made by the URF deductions are always during the period. accurately computed and promptly paid as The Accounting Officer explained that the remittance of per the payroll register. UGX.3,197,615 was in relation to Gratuity which is only paid at the end Besides, the amounts of the financial year. over remitted should be I however noted that gratuity was promptly deducted from the followed up with a view designated code 211104 and remitted accordingly. of recovery. The URF wrongly charged expenditure salary codes to the tune of Ensure that budget lines UGX.113,450,334 to cover other expenses like Board retainer fees for employee costs are without seeking and obtaining the necessary approvals. allocated sufficient - \\| funds and where The Accounting Officer explained that URF will strengthen the required, virement and budgeting process to ensure sufficient funds are provided for all reallocation should activities on the appropriate budget lines. follow the established rocedures. Other matter I consider it to communicate the", "metadata": {"headings": [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}, [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}]], "page": 12, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "agencies.", "metadata": {"headings": [{"headings_0": {"content": "agencies.", "page": 13, "level": 1}}, {"headings_1": {"content": "a down", "page": 11, "level": 3}}], "page": 13, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The budget allocations for critical and priority service delivery activities such as routine manual and periodic maintenance of paved and unpaved roads were affected: \nThe Accounting Officer pledged to notify the agencies about the over expenditure.As part of the District Roads Committee engagements, agencies were being sensitized to operate within budget limits. A study would also be undertaken to review the threshold as per category of agencies. \nRecommendation  \nI advised Accounting Officer to always ensure that operational expenses of DAs are within the planning and budgeting requirements as established by URF as well as intensifying awareness among the designated agencies about the policies and procedures. A review of the threshold should also be expedited taking into consideration that Agnecies are not homogeneuos \nOther Information  \nThe Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information, and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "agencies.", "page": 13, "level": 1}}, {"headings_1": {"content": "a down", "page": 11, "level": 3}}, [{"headings_0": {"content": "agencies.", "page": 13, "level": 1}}, {"headings_1": {"content": "a down", "page": 11, "level": 3}}], [{"headings_0": {"content": "agencies.", "page": 13, "level": 1}}, {"headings_1": {"content": "a down", "page": 11, "level": 3}}], [{"headings_0": {"content": "agencies.", "page": 13, "level": 1}}, {"headings_1": {"content": "a down", "page": 11, "level": 3}}], [{"headings_0": {"content": "agencies.", "page": 13, "level": 1}}, {"headings_1": {"content": "a down", "page": 11, "level": 3}}]], "page": 13, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}], "page": 13, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Uganda Road Fund. \nThe \nOfficer is also \nfor the preparation of financial statements in", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}]], "page": 13, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the 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'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;  \nIdentify and assess the risks of material misstatement of the financial statements, \u00b0  \nwhether 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. \nObtain an understanding of internal control relevant to the audit in order to design \u00b0  \naudit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Fund's internal control. \nEvaluate the appropriateness of accounting policies used and the reasonableness of \u00b0  \naccounting estimates and related disclosures made by the Accounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}]], "page": 14, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Conclude on the appropriateness of Accounting Officer's use of the going concern basis \u00b0  \nof accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Fund's ability to continue as a going concern. If I conclude that a material uncertainty exists, Iam 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 Fund to cease to continue as a going concern.  \nEvaluate the overall presentation, structure and content of the financial statements, \u00b0  \nincluding the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that is in compliance with the Government of Uganda Public Financial Management laws and regulations. \ncircumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}]], "page": 14, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other-Reporting-Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other-Reporting-Responsibilities", "page": 15, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}], "page": 15, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act (NAA), except 2008, I report to you, based on my work described audit of Financial Statements, that", "metadata": {"headings": [{"headings_0": {"content": "Other-Reporting-Responsibilities", "page": 15, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}], "page": 15, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "for the", "metadata": {"headings": [{"headings_0": {"content": "for the", "page": 15, "level": 3}}, {"headings_1": {"content": "Other-Reporting-Responsibilities", "page": 15, "level": 3}}], "page": 15, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "matters", "metadata": {"headings": [{"headings_0": {"content": "matters", "page": 15, "level": 1}}, {"headings_1": {"content": "for the", "page": 15, "level": 3}}], "page": 15, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "raised in compliance with legislation section below, and whose effect have been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. \nReport on the Audit of Compliance with Legislation  \nIn accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Fund with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThe material findings in respect of the compliance criteria for the applicable subject matter is as follows; \n4.0 Audit of Procurement \n4.1 \nIrregular contract execution for Consultancy to conduct a change management strategy for Rationalisation of Government Agencies and Public Expenditure  \nPPDA contracts regulations 2014 5(1) requires that a Procuring and Disposing Entity shall not take any action on the contract award unt the lapse of ten days after the date of display of the notice of the best evaluated bidder under regulation. \nTo the contrary, a review of the procurement for an individual consultancy to conduct a change management strategy for Rationalisation of Government Agencies and Public Expenditure (RAPEX) revealed that the contract was awarded on 29\" May, 2023 to an individual at an evaluated score of 86.64% and the display of Best Evaluated Bidder (BEB) was scheduled from 30\" May, 2023 to 13\" June, 2023. However, the contractor presented survey findings at the staff retreat dated from 6\" - 8 June, 2023 before the expiry of BEB period.", "metadata": {"headings": [{"headings_0": {"content": "matters", "page": 15, "level": 1}}, {"headings_1": {"content": "for the", "page": 15, "level": 3}}, [{"headings_0": {"content": "matters", "page": 15, "level": 1}}, {"headings_1": {"content": "for the", "page": 15, "level": 3}}], [{"headings_0": {"content": "matters", "page": 15, "level": 1}}, {"headings_1": {"content": "for the", "page": 15, "level": 3}}], [{"headings_0": {"content": "matters", "page": 15, "level": 1}}, {"headings_1": {"content": "for the", "page": 15, "level": 3}}], [{"headings_0": {"content": "matters", "page": 15, "level": 1}}, {"headings_1": {"content": "for the", "page": 15, "level": 3}}], [{"headings_0": {"content": "matters", "page": 15, "level": 1}}, {"headings_1": {"content": "for the", "page": 15, "level": 3}}], [{"headings_0": {"content": "matters", "page": 15, "level": 1}}, {"headings_1": {"content": "for the", "page": 15, "level": 3}}]], "page": 15, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I further established the following anomalies as shown in the table IT below;", "metadata": {"headings": [{"headings_0": {"content": "I further established the following anomalies as shown in the table IT below;", "page": 15, "level": 3}}, {"headings_1": {"content": "matters", "page": 15, "level": 1}}], "page": 15, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "GCC 24.1 and GCC 27.1 payment shall I noted that an amount of UGX.42,771,000 was paid on 3\"\u00a2 be made by the PDE within 30 days of July, 2023 after invoices dated 15\" June, 2023 of amount \u2018receipt and certification: of invoices UGX.40,204,740 before the final report that was submitted on accompanied by approved reports.  \n4 August, 2023 required as a supporting document.  \nGCC 40.1 the consultant shall take out No proof of professional liability insurance coverage was\\| and maintain professional liability availed for audit.  \ninsurance with a minimum coverage of  \nvalue of contract. \nThere is a possibility that there was collusion between management and the consultant. \nThe Accounting Officer explained that the occurrence was due to the fact that management had been set to hold a joint Board and staff retreat from 6th to 8th June 2023, where the change management consultant had to present the findings (letter attached). There were administrative delays in completion of the procurement processes for the consultant which led to a decision for a preliminary engagement prior to expiry of the Best Evaluated Bidder Notice. These activities and financial commitments had to be undertaken within the financial year 22/23.", "metadata": {"headings": [{"headings_0": {"content": "I further established the following anomalies as shown in the table IT below;", "page": 15, "level": 3}}, {"headings_1": {"content": "matters", "page": 15, "level": 1}}, [{"headings_0": {"content": "I further established the following anomalies as shown in the table IT below;", "page": 15, "level": 3}}, {"headings_1": {"content": "matters", "page": 15, "level": 1}}], [{"headings_0": {"content": "I further established the following anomalies as shown in the table IT below;", "page": 15, "level": 3}}, {"headings_1": {"content": "matters", "page": 15, "level": 1}}]], "page": 16, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "I further established the following anomalies as shown in the table IT below;", "page": 15, "level": 3}}], "page": 16, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always adhere to the special conditions of the contract-drawn with service providers to avoid risks of litigation. \n4  \nJohn F. S. Muwanga AUDITOR GENERAL \n21\u00b0 December 2023.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "I further established the following anomalies as shown in the table IT below;", "page": 15, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "I further established the following anomalies as shown in the table IT below;", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "I further established the following anomalies as shown in the table IT below;", "page": 15, "level": 3}}]], "page": 16, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wo4} _", "metadata": {"headings": [{"headings_0": {"content": "wo4} _", "page": 17, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], 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+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [], "page": 1, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "metadata": {"headings": [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], "page": 1, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PROJECT  \nFOR THE YEAR ENDED 30 TH JUNE, 2023 \nTABLE OF CONTENTS \nLIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}, [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}]], "page": 1, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**GOU**", "Government of Uganda"], ["**IESBA**", "International Ethics Standards Board for Accountants"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**MoU**", "Memorandum of Understanding"], ["**PFMA**", "Public Finance Management Act, 2015"], ["**PS/ST**", "Permanent Secretary / Secretary to the Treasury"], ["**UGX**", "Uganda Shillings"], ["**USDP**", "Uganda Spain Debt Swap Project"]], "metadata": {"headings": [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], "page": 3, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], "page": 4, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "metadata": {"headings": [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], "page": 4, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion  \nI have audited the financial statements of the UGANDA-SPAIN DEBTSWAP (USDP), which comprise the Statement of Affairs as at 30 th June 2023, the Statement of Sources and Uses of Funds/Cash Receipts and Payments, Designated Accounts, Statement of Fund Balance for the 12 months ending 30 th June 2023, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the accompanying financial statements of the Uganda Spain Debt Swap Project are prepared, in all material respects, in accordance with Cash Basis IPSAS Financial Reporting under Cash Basis of Accounting described in Note 1.1.1 of the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}, [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}]], "page": 4, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Uganda Spain Debt Swap Project (USDP) 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 Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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. Key Audit Matter Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below to be key audit matters communicated in my report. 1.0 Project Initiation 1.1 Preparation of Project Concept Note Paragraph 3.2 of the Project Development Committee Guidelines 2016 requires that all projects irrespective of the source of the Project idea shall have a concept note prepared as an entry point into the Public Investment Management System. Paragraph 3.3 states that the main objective of the concept note shall be to ensure that the project idea is consistent with the national development priorities as specified in the NDP and to control duplication of interventions. The guidelines also require that the concept note is submitted to the PS/ST for approval. I noted that the Uganda Spain Debt-Swap Project (USDP) did not have a project concept note contrary to the guidelines of the Project Development Committee. This notwithstanding, the project is in support of the Human capital and infrastructure development priority of the National Development Plan III. Non- preparation of project concept notes exposes Government to a risk of duplication of other interventions already being", "metadata": {"headings": [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}, [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}]], "page": 4, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the project was initiated by the Debt Swap Agreement between Government of Uganda and the Government of the Kingdom of Spain signed on 14 th May, 2008. This instrument allowed the debt obligation of Uganda towards Spain to be transformed in Investment projects with impact in economic and human development of Uganda as per Article 1.1 of the Debt Swap Agreement. The Binational Committee set up by the Agreement as per Article 4.1 was responsible for the Management of the funds and had been responsible for the major decision making as evidenced by the minutes of the Committee. In addition, all processes and guidelines for approval of the project before the project became effective on 7 th January, 2012 were complied with prior to the new Development Committee. Recommendation I advised the Accounting Officer to ensure that for future projects, a project concept note is prepared and submitted to the PS/ST for approval in accordance with the requirements of the Project Development Committee Guidelines 2016. 1.2 Preparation of a Project Profile Paragraph 3.7 of the Project Development Committee Guidelines 2016 requires that the vote shall be required to prepare a project profile for each concept note approved by the PS/ST. The objective of the profile shall be to structure the proposed project so as to set a firm foundation for monitoring and evaluation of project activities. The project structure shall also indicate the theory of change that indicates that the current problem/constraint at hand shall not re-occur. The project profile shall be prepared by the vote and submitted to the Development Committee for approval. In addition, the Uganda Spain Debt Swap (USDP) project Bi-National Committee is required to obtain requests for no-objection from MoH, review, and issue clearances before any payments are made out of project funds. I noted that the project had a project profile prepared prior to issuance of the project Development Committee guidelines 2016. However, its implementation experienced challenges mainly due to the decision taken by the funder to have the civil works of Kawolo and Busolwe General Hospitals phased instead of having them run concurrently. Also, there was delayed funding by the GOU counterpart funding. As a result, the project encountered several delays to complete the infrastructure developments from the June 2022 to date. Failure to follow the project profile implies that delivery of the project outputs were delayed. The Accounting", "metadata": {"headings": [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}, [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}]], "page": 5, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Failure to exit the Public Investment Plan (PIP)", "metadata": {"headings": [{"headings_0": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}], "page": 6, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 4.1 of the Project Development Committee Guidelines 2016 requires that the Development Committee shall undertake an annual review of all on-going projects in the Public Investment Plan in order to; assess the performance of on-going projects, clean up the PIP of ineligible interventions especially those that are best implemented under the recurrent budget, ensure that projects that reach the end of their implementation phase exit the PIP to create fiscal space for new projects, and guide on change in project scope and phase. \nI reviewed the Budget execution circular issued by the PSST for the financial year 2022/2023 and established that this project should have exited the Public Investment Plan by 30 th June 2021. However, at the time of audit (November 2023), there was no evidence that the project had exited. It was still included in the Ministry\u2019s approved budget for the FY 2023/24. \nI established that the non-exit of the project from the PIP by 30 th June 2023 was due to phasing of the construction of Kawolo and Busolwe GHs and low counterpart funds flow to the project. \nThis not only contradicts the guidelines but also negatively affects the entity\u2019s ability to take on new projects. \nThe Accounting Officer explained that the PSST communicated to the Ministry the decision of the Development Committee in Letter dated 22 nd November 2022 Ref: EDP93/255/01 extending the Project up to end of FY 2024/25 to enable the ongoing projects to be completed. \nRecommendation  \nI advised the Accounting Officer to liaise with relevant stake holders to ensure that funds are released in a timely manner in order to meet the deadline of the extension. \n2.0 Project Implementation \n2.1 Disbursement Performance  \nI compared the total cumulative disbursements of project funds as at 30 th June 2023 against the project financing agreement and noted that the total cumulative disbursements to date were less than expected as per the project financing agreement as shown in the Table 1 below:", "metadata": {"headings": [{"headings_0": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, [{"headings_0": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}], [{"headings_0": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}], [{"headings_0": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}], [{"headings_0": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}], [{"headings_0": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}], [{"headings_0": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}], [{"headings_0": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}]], "page": 6, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], "page": 7, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["Project year -11 (2012 to 2023)", "17,374,378.81", "11,404,967", "5,969,411.81"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], "page": 7, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["Details", "Expected total disbursement as per financing agreement (USD)", "Actual disbursements as at 30 th June 2023 (USD)", "Undisbursed funds (USD)"], "type": "table"}}, {"content": [["Project (2012 to 2023) year-11", "9,000,000,000", "8,188,870,165", "811,129,835"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], "page": 7, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["Details", "Expected total disbursement as per financing agreement (UGX)", "Actual disbursement as at 30 th June 2023 (UGX)", "Undisbursed funds (UGX)"], "type": "table"}}, {"content": "Low disbursement of funds hinders the timely delivery of the planned project outputs hence negatively impacting project outcomes. The Accounting Officer explained that all the donor funds due to the project were available in the Trust Fund Account in Bank of Uganda since this was a project arising out of the Debt Swap. Whereas USD 6,031,480 was available in the Trust fund Account and USD 451,791.00 was in the Operational Account, only 8,481,273,928/= equivalent to USD 2,289,272.517 was budgeted towards paying for civil works and consultancy services offered by Isdefe in FY 2022/23. In FY 2022/23 the Ministry budgeted UGX 9Bn GoU contribution to the project however, UGX.8,188,870,165 was released by end of the FY that was paid to the contractor as advance payment. The remaining GoU contribution towards the project amounting to UGX.811,129,835 was budgeted for in FY 2023/24. Recommendation I advised the Accounting Officer to engage the Ministry of Finance, Planning and Economic Development to ensure that project funds are disbursed as planned. The project execution should be fast tracked so as to absorb the available funds in a timely manner. 2.2 Cumulative achievement of project outputs I compared the cumulative performance for a sample of project outputs against the cumulative outputs for the current year Y11 (2022/2023 to assess the extent to which project outputs had been achieved over time. I noted that all the thirty four (34) planned outputs for Kawolo General Hospital had been achieved by the 10 th year of the project. Details in Appendix I. However, for Busolwe General Hospital, out of the twenty two (22) planned outputs, only three (3) had been fully implemented, sixteen (16) were partially implemented (on-going) while three (3) had not been implemented by the time of audit. Details in Appendix II. I also noted that the physical progress for Busolwe General Hospital was at 37% by end of 30 th June 2023. Delayed achievement of project targets cumulatively affects service delivery. The project is also exposed to cost escalations due to inflation and other external factors. The Accounting Officer explained that it was a decision of the Binational Committee to phase the projects to have Kawolo GH completed first before commencement of Busolwe GH as enshrined in Article 4.2. The Ministry continuously engaged Ministry of Finance planning and Economic development on all necessary approvals required from the Binational Committee. Furthermore, the planned works in the contract for", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}]], "page": 7, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Refurbishing and equipping of Busolwe G.H", "Renovation of administration block", "1 st August,2023", "17 th March,2024"], [null, null, "Refurbishing existing storage", "16 th June, 2023", "18 th February, 2024"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], "page": 8, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["Sn", "Project Component", "Activity", "Start date", "Finish date"], "type": "table"}}, {"content": "Recommendation  \nI advised the Accounting Officer to fast track the achievement of Busolwe General Hospital outputs so that intended services are provided to the community. \n2.3", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}]], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Performance of the budget for the year", "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.3.1 Performance of project receipts  \nThe project had an approved budget of UGX.17.48Bn for the financial year 2022/2023 out of which UGX.8.696Bn was available for spending resulting into a shortfall of UGX.8.784Bn (representing 49.7% performance) as shown in the Table 3 below; \nTable 3: Showing Busolwe General Hospital Project Receipts by Funding source", "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}]], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["GOU", "9.00", "8.188", "0.812"], ["Donor Funds", "8.48", "0.508 1", "7.972"], ["**Total**", "17.48", "8.696", "8.784"]], "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["Source", "Approved budget (UGX) Bn", "Receipts (UGX) Bn", "Variance (UGX) Bn"], "type": "table"}}, {"content": "Due to the shortfalls in project receipts, the following activities were not implemented during the year. Table 4 below refers. \nTable 4: Showing activities that were not implemented in the period under audit", "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}]], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1.", "Refurbishing  and equipping of Busolwe G.H", "Renovation of administration block", "Individual costing of respective activities not availed."], [null, null, "Refurbishing existing storage", null], [null, null, "Construction of VIP latrine - 3", null]], "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["Sn", "Project Component", "Activity", "Amount (UGX) Bn"], "type": "table"}}, {"content": "The Accounting Officer explained that the external financing approved in the Budget for FY 2022/23 was UGX.8,481,273,928 as given in the table below:", "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["GOU", "9.00", "8.188", "0.812"], ["Donor Funds", "8.48", "0.508", "7.972"], ["**Total**", "17.48", "8.696", "8.784"]], "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["Source", "Approved budget (UGX) Bn", "Receipts (UGX) Bn", "Variance (UGX) Bn"], "type": "table"}}, {"content": "Whereas the donor funds as budgeted were released and available for expenditure, the certified Certificates amounting to USD 426,055.02 had not been paid by end of FY awaiting No Objection from the Bi-National Committee. \nIn addition, as per the schedule of works and due to the continuity of operations of the Hospital, works given in table 4 above are supposed to commence and finish as follows:", "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}]], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Refurbishing and equipping of Busolwe G.H", "Renovation of administration block", "1 st August,2023", "17 th March,2024"], [null, null, "Refurbishing existing storage", "16 th June, 2023", "18 th February, 2024"], [null, null, "Construction of VIP latrine - 3", "28 th July, 2023", "2 nd January,2024"]], "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["Sn", "Project Component", "Activity", "Start date", "Finish date"], "type": "table"}}, {"content": "1 By close of FY 2022/23, MOH-USDP had received certificates a total of USD 426,055.02 from Excel construction Ltd and EUR.122,829.55 from Ms Isdefe. Requests for no objections were submitted to the Bi-National Committee in the MoFPED between 17 th /04/23 and 05 th /06/23. However, by 30 th June 2023 no clearance had been granted thus not paid. \nAll these works are part of the contract and were scheduled to be completed by the close of the project. In addition, the works commenced on 21 st October 2022 in the middle of the FY following the delay to obtain a No Objection to the evaluation report by the Binational Committee consequently delayed contracting. \nRecommendation  \nI advised the Accounting Officer to engage MoFPED to ensure timely release of the project funds and fast track implementation. In addition, I advised the Accounting officer to engage the Bi-National Committee to expeditiously review and approve requests for no objection of payment for certified works. \n2.4 Absorption of funds  \nOut of the total available funds of USD 19,803,666.63 only USD 13,159,744.57 had been spent resulting in unspent balance of USD 6,018,937.47 (representing an absorption level of 68.6 %.). \nSpecifically, Kawolo General Hospital project had absorbed 100% of the available funds while Busolwo General Hospital had absorbed 29.5% of the available funds. Table 5 below refers. \nTable 5: Showing under absorption of project funds by Hospital", "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}]], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Kawolo General Hospital", "10,634,812.12", "10,634,812.12", "0", "100", "0"], ["Sub-total (Kawolo)", "**10,634,812.12**", "**10,634,812.12**", "**0**", "**100**", "**0**"], ["", "", "", "", "", ""], ["Busolwe General Hospital", "6,114,582.425", "314,585.80", "5,799,996.63", "5", "95"], ["GOU counterpart", "2,429,287.49", "2,210,346.65", "218,940.84", "91", "9"], ["**Sub-total (Busolwe)**", "**8,543,869.92**", "**2,524,932.45**", "**6,018,937.47**", "**29.6**", "**70.4**"], ["**Grand Total**", "**19,178,682.04**", "**13,159,744.57**", "**6,018,937.47**", "**68.6**", "**31.4**"]], "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], "page": 10, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["Project", "Available funds (USD)", "Actual (USD)", "Variance (USD)", "Absorp tion (%)", "Under absorption (%)"], "type": "table"}}, {"content": "As a result of failure to absorb all the available funds, the Project planned activities indicated in Table 4 above were not implemented which hindered achievement of planned outputs. \nFailure to implement project activities in a timely manner negatively affects attainment of the intended service delivery outcomes. \nThe Accounting Officer explained that the donor funds allocated to Kawolo GH amounting to USD 10,634,812.12 including approved additional works and supplies were fully utilised. The Approved funds on the debt Swap amounted to USD 6,114,582.425 including the Consultant total amounting to 1,114,582.425. \nIn addition, in FY 2022/23 only USD 2,694,153.77 was budgeted including consultancy services amounting to USD 404,935.90. However, because the works commenced in the middle of the FY 21 st October, 2022, it was preferable to absorb all the budgeted \nand released funds under GoU counterpart so that the funds are not lost as per certified works. USD 137,232 was spent on the consultant. \nCompletion of the Design for Refurbishment and Equipping of Busolwe GH was affected by the Covid-19 pandemic as the operations of the Spanish Project Consultant was affected both in Uganda and Spain. However, the Consultant completed the Design and approval by the Bi-National Committee was granted in Bi-National Committee Resolution No. 1/2021 dated 21 st December, 2021. All efforts were made to ensure continuity of the work in the rather difficult Covid-19 period. \nRecommendation  \nI advised the Accounting Officer to engage the Bi-National Committee to fast track approvals regarding project progress so as to speed-up completion. MoH and MoFPED should engage the donor to secure funds and ensure timely release of the funding to facilitate delivery of Busolwe GH construction site.", "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}]], "page": 10, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.1.1 Delivery of services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], "page": 11, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Bi-National Committee is required to obtain no objection requests from MoH, review, and issue clearances before any payments are made out of project funds. \nI undertook procedures to establish if project activities were undertaken in a timely manner and were of the expected quality and quantity. \nI established that the refurbishment of Busolwe General Hospital was estimated to cost USD 7.36m. The consultant was paid a total of USD 294,001.8 for kick off, site survey report and final design report since 2017 as summarized below;", "metadata": {"headings": [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}]], "page": 11, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Kick-off meeting", "70,816.65", "1 st Dec 2017"], ["2", "Site Survey report", "66,112.36", "25 th Oct 2019"], ["3", "Extra charges site survey report", "40,424.79", "21 st Feb 2022"], ["4", "Payment for Final design report", "116,648", "08 th Dec. 2022"], ["**Total**", "", "**294,001.8**", ""]], "metadata": {"headings": [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], "page": 11, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["Payment No.", "Milestone", "Payment Amount (USD)", "Date"], "type": "table"}}, {"content": "Review of the progress indicated significant delays in the implementation of the project as detailed in the table below; \nTable 6: Showing extent of service delivery from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}]], "page": 11, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1.", "Project start, preliminaries, and day works", "Individual costing of respective activities not availed.", "The contractor was found on site and works were on-going. By close of the FY  the project\u2019s physical progress was reported  at 37%.", "Delayed delivery of intended health services  at Busolwe General Hospital from the initial conceptualised completion period of 2021.  As the project was scheduled to be completed on 20 th"], ["2.", "Refurbishment of causality", null, null, null], ["3.", "Refurbishment of existing OPD", null, null, null], ["4.", "Construction of medical waste pit", null, null, null], ["5.", "Construction of incinerator", null, null, null], ["6.", "Renovation of main operator Theatre, mortuary and wards", null, null, null], ["7.", "Renovation of main operation theatre", null, null, null], ["8.", "Renovation of existing wards", null, null, null], ["9.", "Renovation of mortuary", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], "page": 11, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["No", "Activity details", "Total expenditure (UGX)", "Summary of findings", "Conclusion regarding service delivery-"], "type": "table"}}, {"content": [["10.", "Renovation of administration block", "", "", "April 2023, there is need to fast track its implementation to avoid further delays  and additional  cost overruns."], ["11.", "Renovation of delivery suite", "", "", null], ["12.", "Refurbishing existing storage", "", "", null], ["13.", "Construction of attendant Kitchen", "", "", null], ["14.", "Construction of VIP latrine - 1", "", "", null], ["15.", "Construction of VIP latrine \u2013 2", "", "", null], ["16.", "Construction of VIP latrine \u2013 3", "", "", null], ["17.", "Construction of attendant laundry", "", "", null], ["18.", "Construction of generator house", "", "", null], ["19.", "Refurbishment of external works", "", "", null], ["20.", "Renovation of hospitals old utility system", "", "", null], ["21.", "Purchase of medical equipment", "", "", null]], "metadata": {"headings": [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], "page": 12, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["No", "Activity details", "Total expenditure (UGX)", "Summary of findings", "Conclusion regarding service delivery-"], "type": "table"}}, {"content": "The delays were attributed to delayed non-approval of the evaluation report and no- objection from the Bi-National Committee. In addition, government delayed to confirm extra funding to the project. Delays in the implementation of Busolwe General Hospital implies that the project\u2019s contribution towards Universal Health coverage with focus on reproductive health services is not timely attained. There is a risk of cost overruns as already noted with increments in Consultant\u2019s costs. The Accounting Officer explained that it was a decision of the Binational Committee to phase the projects to have Kawolo GH completed first before commencement of Busolwe GH as enshrined in Article 4.2. The Ministry continuously engaged Ministry of Finance planning and Economic development on all necessary approvals required from the Binational Committee. Additionally, GoU delayed to commit counterpart funds towards the project, which was confirmed in the Binational Committee meeting of 30 th May 2019 before the Bi-national Committee granted a No Objection for the Consultant to commence the designs for refurbishment and equipping of Busolwe GH. As stated above, completion of the Design for Refurbishment and Equipping of Busolwe GH was affected by the Covid-19 pandemic as the operations of the Spanish Project Consultant was affected both in Uganda and Spain. However, the Consultant completed the Design and approval by the Bi-National Committee was granted in Bi- National Committee Resolution No. 1/2021 dated 21 st December, 2021 before procurement of the contractor was commenced. All efforts were made to ensure continuity of the work in the rather difficult Covid-19 period. Recommendation I advised the Accounting Officer to engage the relevant stake holders to ensure that the Bi-National Committee issues the no objections in a timely manner to fast track the refurbishment and equipping of Busolwe General Hospital if the facility is to enhance the level of essential health service delivery. Other Information Management is responsible for the other information. The other information comprises the Project Information, the Project Management report, the statement of management responsibilities and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is", "metadata": {"headings": [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}]], "page": 12, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Responsibility for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}, {"headings_1": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}], "page": 13, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Project Management is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Project Funding Guidelines, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. \nIn preparing the financial statements, Management is responsible for assessing the project\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Uganda-Spain Debt Swap Project and using the Project Funding Guidelines, unless management has a realistic alternative to the contrary. \nManagement is responsible for overseeing the Project\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}, {"headings_1": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}, {"headings_1": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}, {"headings_1": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}]], "page": 13, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], "page": 13, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "heading"}}, {"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\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. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}]], "page": 13, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "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 our 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\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], "page": 13, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "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 project\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], "page": 13, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], "page": 13, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], "page": 13, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "exists related to events or conditions that may cast significant doubt on the project\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause the Uganda-Spain Debt Swap (USDP) Project to fail to deliver its mandate.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], "page": 14, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "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\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], "page": 14, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "I communicate with Management regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \nI also provide Management with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. \nFrom the matters communicated with Management, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. \nOther Reporting Responsibilities  \nIn accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. \nReport on the Audit of Compliance with Legislation  \nIn accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Project Management with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThere were no material findings to report under this section. \nJohn F. S. Muwanga AUDITOR GENERAL \n27 th December, 2023 \nAppendices  \nAppendix I: Cumulative achievement of Kawolo project outputs", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}]], "page": 14, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Refurbishment of existing OPD.", "Completed", "100%"], ["2", "New OPD.", "Completed", "100%"], ["3", "New Casualty", "Completed", "100%"], ["4", "New Theatre.", "completed", "100%"], ["5", "New Mortuary with 9 body Fridges", "Completed", "100%"], ["6", "Refurbishment of Maternity ward and Construction of Labour Suite.", "Completed", "100%"], ["7", "Private Ward", "Completed", "100%"], ["8", "New Antenatal", "Completed", "100%"], ["9", "New Generator House", "Completed", "100%"], ["10", "Electrical Reticulation and Site Works", "Completed", "100%"], ["11", "Mechanical Reticulation and Site Works", "Completed", "100%"], ["12", "New Incinerator House", "Completed", "100%"], ["13", "New Placenta Pit", "Completed", "100%"], ["14", "New Medical Waste Pit", "Completed", "100%"], ["15", "New Attendants Kitchen", "Completed", "100%"], ["16", "New Attendants Laundry", "Completed", "100%"], ["17", "Refurbishment of Service Block", "Completed", "100%"], ["18", "New Isolation Ward", "Completed", "100%"], ["19", "New 4 Stance VIP Latrines N\u00ba1 (by Mortuary)", "Completed", "100%"], ["20", "New 4 Stance VIP Latrines N\u00ba2 (by Maternity Ward)", "Completed", "100%"], ["21", "New 4 Stance VIP Latrines N\u00ba3 (by existing Staff Houses)", "Completed", "100%"], ["22", "New 4 Stance VIP Latrines N\u00ba4 (north of site)", "Completed", "100%"], ["23", "New Staff Houses Block", "Completed", "100%"], ["24", "Refurbishment of Male Existing Ward", "Completed", "100%"], ["25", "Refurbishment of Female Existing Ward", "Completed", "100%"], ["26", "Refurbishment of Paediatrics Existing Ward", "Completed", "100%"], ["27", "External Works", "Completed", "100%"], ["28", "New Canteen", "Completed", "100%"], ["29", "New Gate House", "Completed", "100%"], ["30", "Retaining wall", "Completed", "100%"], ["31", "Medical Gases Building", "Completed", "100%"], ["32", "Medical Gases", "Completed", "100%"], ["33", "Solar Boreholes", "Completed", "100%"], ["34", "Installation of Stabilizer", "Completed", "100%"]], "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], "page": 16, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["No", "Activity", "Work Status", "% Progress"], "type": "table"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "THE REPUBLIC OF UGANDA", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}, {"content": ["LIST OF ACRONYMS - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", "  1.0 Project Initiation - 1", "  2.0 Project Implementation - 4", "Other Information - 9", "Management Responsibility for the Financial Statements - 10", "Auditor\u2019s Responsibilities for the Audit of the Financial Statements - 10", "Other Reporting Responsibilities - 11", "Report on the Audit of Compliance with Legislation - 11", "Appendices - 13", "Appendix I: Cumulative achievement of Kawolo project outputs - 13"], "page": 2}]}
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+{"paragraphs": [{"content": "Ke  \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF YUMBE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30'! JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [[], []], "page": 1, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \nTABLE OF CONTENTS \nList OF ACIORYINIS.......cnconereennenseeaunernnrnsrint \nTEiaaAinexneomsncenemceencenotstey YANESNEYs HUFIREAN CHMEENTASIORTC iii sx Nd OS:", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 1, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "QDIMIONY:", "metadata": {"headings": [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 3, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SAHAIEERONA Aina co comer nrtaarnee sec RAEN ES IATA 1 wsnccevesarsisnsnicisreenernnrnnnennsnenennenvene tess Hiei fi iN \nBasle for ODI TOI \nTEE EREeRLaLn aan nennen nme LEE EEE RATE EN 1 cisiaincnnsnrnnncemcanvcencesrety \nKey Audit Matter sscscisscs.-naceccoensunonsssavsvrstensntannsss rianeiikesiivedstocnsaneractannaeunenesceseventnenseer sha sitSt Een 1 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll........ueeeeeeeeeneeeeeee 8 Dir Miller 10 nn nn ee RAE \n3.0 Implementation of Key Government Grants/Programmes (Focus Areas)... 10 4.0 Other Audit ODServatiOns ..............cccccccosensesnserevsvarsscsneecisisianssacstasenccenvesenseenecnaunenenennnerenyeaness 38 \nOther INonNatleN.enn 40 nehmen \nManagement'\u2019s Responsibility for the Financial Statements..........ueeeneneneeeneneen 40 Auditor\u2019s Responsibility for the Audit of Financial Statements... 41 Other Reporting Responsibilities.................eesreeseeeseneenenseenensensensenennensensenennensnnsnnrneresennensennenn 42 Report on the Audit of Compliance with Legislation..........eeeeeenenseenenseeeseemenseenn 42 \n4.0 \nImplementation of the Parish Development Model (PDM) .........uneeeeee 42 \nAPPENNDDICES \nanna ann nenne EEE 53 14 ma", "metadata": {"headings": [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "QDIMIONY:", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 3, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee ee el, tienen 7 et E es. AT | : Me \u2014 N", "metadata": {"headings": [{"headings_0": {"content": "ee ee el, tienen 7 et E es. AT | : Me \u2014 N", "page": 4, "level": 4}}, {"headings_1": {"content": "QDIMIONY:", "page": 3, "level": 2}}], "page": 4, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IE \\_ ae", "metadata": {"headings": [{"headings_0": {"content": "ee ee el, tienen 7 et E es. AT | : Me \u2014 N", "page": 4, "level": 4}}, {"headings_1": {"content": "QDIMIONY:", "page": 3, "level": 2}}], "page": 4, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Parl en", "metadata": {"headings": [{"headings_0": {"content": "Parl en", "page": 4, "level": 2}}, {"headings_1": {"content": "ee ee el, tienen 7 et E es. 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\u2018SOLISIUI jo Jo yo jo au} juawaindelgd| Juaueuuad qns", "page": 4, "level": 4}}, {"headings_1": {"content": "Jewnsuog Sums 0}", "page": 4, "level": 5}}], "page": 4, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "psig uewnH  \n18901 20] [2907 2007,", "metadata": {"headings": [{"headings_0": {"content": "\u201aBurueam [2907 UOeWOJUT jeuogeuusgu] peyeiboyuy jeuoneuso2uf 18207 \u2018SOLISIUI jo Jo yo jo au} juawaindelgd| Juaueuuad qns", "page": 4, "level": 4}}, {"headings_1": {"content": "Jewnsuog Sums 0}", "page": 4, "level": 5}}], "page": 4, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "demo] AnsiuiW ANsiuiW Ays\u0131un. Aysiui jeuonen Xe Jo Welboig Io", "metadata": {"headings": [{"headings_0": {"content": "demo] AnsiuiW ANsiuiW Ays\u0131un. Aysiui jeuonen Xe Jo Welboig Io", "page": 4, "level": 1}}, {"headings_1": {"content": "\u201aBurueam [2907 UOeWOJUT jeuogeuusgu] peyeiboyuy jeuoneuso2uf 18207 \u2018SOLISIUI jo Jo yo jo au} juawaindelgd| Juaueuuad qns", "page": 4, "level": 4}}], "page": 4, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "L-UON yo \\|josAeg\\| Med SIGN Suqnd Sand", "metadata": {"headings": [{"headings_0": {"content": "demo] AnsiuiW ANsiuiW Ays\u0131un. 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DI SddI|", "metadata": {"headings": [{"headings_0": {"content": "91a. DI SddI|", "page": 4, "level": 1}}, {"headings_1": {"content": "Wa SHOW FIONN WYN Un DVO sad WI SING Ndd Ud 1S/Sd WSL WSSL v\u00c4an an won 1416n XSA dA", "page": 4, "level": 1}}], "page": 4, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \n\\| \\| \\| \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF YUMBE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "91a. DI SddI|", "page": 4, "level": 1}}, {"headings_1": {"content": "Wa SHOW FIONN WYN Un DVO sad WI SING Ndd Ud 1S/Sd WSL WSSL v\u00c4an an won 1416n XSA dA", "page": 4, "level": 1}}, [{"headings_0": {"content": "91a. DI SddI|", "page": 4, "level": 1}}, {"headings_1": {"content": "Wa SHOW FIONN WYN Un DVO sad WI SING Ndd Ud 1S/Sd WSL WSSL v\u00c4an an won 1416n XSA dA", "page": 4, "level": 1}}], [{"headings_0": {"content": "91a. DI SddI|", "page": 4, "level": 1}}, {"headings_1": {"content": "Wa SHOW FIONN WYN Un DVO sad WI SING Ndd Ud 1S/Sd WSL WSSL v\u00c4an an won 1416n XSA dA", "page": 4, "level": 1}}], [{"headings_0": {"content": "91a. DI SddI|", "page": 4, "level": 1}}, {"headings_1": {"content": "Wa SHOW FIONN WYN Un DVO sad WI SING Ndd Ud 1S/Sd WSL WSSL v\u00c4an an won 1416n XSA dA", "page": 4, "level": 1}}], [{"headings_0": {"content": "91a. DI SddI|", "page": 4, "level": 1}}, {"headings_1": {"content": "Wa SHOW FIONN WYN Un DVO sad WI SING Ndd Ud 1S/Sd WSL WSSL v\u00c4an an won 1416n XSA dA", "page": 4, "level": 1}}]], "page": 4, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "91a. DI SddI|", "page": 4, "level": 1}}], "page": 5, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Yumbe 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 Yumbe 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": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "91a. DI SddI|", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "91a. DI SddI|", "page": 4, "level": 1}}]], "page": 5, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. 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"document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a4} s\u0131\u0131eyoq a\u00dfeMm sn204 sn90I AUSWIOJ sn90Q sn90J \u2019\u0131oJem snd04 Jobpnq jeJoL JEJOL", "metadata": {"headings": [{"headings_0": {"content": "a4} s\u0131\u0131eyoq a\u00dfeMm sn204 sn90I AUSWIOJ sn90Q sn90J \u2019\u0131oJem snd04 Jobpnq jeJoL JEJOL", "page": 6, "level": 3}}, {"headings_1": {"content": "jeidueul) Hundaye queundey Jueinday je}0} syndjno/saAqoe 0} pue seedy peoy", "page": 6, "level": 1}}], "page": 6, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Punos sueyew BuLiNg Jo Buying Jo  \niT \\|Z [ie \\| JO", "metadata": {"headings": [{"headings_0": {"content": "a4} s\u0131\u0131eyoq a\u00dfeMm sn204 sn90I AUSWIOJ sn90Q sn90J \u2019\u0131oJem snd04 Jobpnq jeJoL JEJOL", "page": 6, "level": 3}}, {"headings_1": {"content": "jeidueul) Hundaye queundey Jueinday je}0} syndjno/saAqoe 0} pue seedy peoy", "page": 6, "level": 1}}], "page": 6, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dU NO INo Z MO us T 7 \u20ac + 9", "metadata": {"headings": [{"headings_0": {"content": "dU NO INo Z MO us T 7 \u20ac + 9", "page": 6, "level": 4}}, {"headings_1": {"content": "a4} s\u0131\u0131eyoq a\u00dfeMm sn204 sn90I AUSWIOJ sn90Q sn90J \u2019\u0131oJem snd04 Jobpnq jeJoL JEJOL", "page": 6, "level": 3}}], "page": 6, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ut", "metadata": {"headings": [{"headings_0": {"content": "ut", "page": 6, "level": 8}}, {"headings_1": {"content": "dU NO INo Z MO us T 7 \u20ac + 9", "page": 6, "level": 4}}], "page": 6, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e \nOut of the total warrants of UGX.83,089,737,546 in the financial year 2022/2023, UGX.33,409,183,657 (40%) was spent on wage costs. I issued a separate detailed special audit report on salary payroll and a summary of the key findings reported in Section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo\\_\\| Observation Recommendation 1.1 Revenue Performance  \nPerformance of Local Revenue \nThe Accounting According to the approved budget, the DLG planned to collect local Officer should carry revenue of UGX.1,086,824,000 however; by the end of the year, out proper local UGX.1,424,996,068 had been collected representing 131 % revenue assessments performance. The summary is in the table below and the details are in in order to have the table below. \nrealistic", "metadata": {"headings": [{"headings_0": {"content": "ut", "page": 6, "level": 8}}, {"headings_1": {"content": "dU NO INo Z MO us T 7 \u20ac + 9", "page": 6, "level": 4}}, [{"headings_0": {"content": "ut", "page": 6, "level": 8}}, {"headings_1": {"content": "dU NO INo Z MO us T 7 \u20ac + 9", "page": 6, "level": 4}}], [{"headings_0": {"content": "ut", "page": 6, "level": 8}}, {"headings_1": {"content": "dU NO INo Z MO us T 7 \u20ac + 9", "page": 6, "level": 4}}], [{"headings_0": {"content": "ut", "page": 6, "level": 8}}, {"headings_1": {"content": "dU NO INo Z MO us T 7 \u20ac + 9", "page": 6, "level": 4}}], [{"headings_0": {"content": "ut", "page": 6, "level": 8}}, {"headings_1": {"content": "dU NO INo Z MO us T 7 \u20ac + 9", "page": 6, "level": 4}}], [{"headings_0": {"content": "ut", "page": 6, "level": 8}}, {"headings_1": {"content": "dU NO INo Z MO us T 7 \u20ac + 9", "page": 6, "level": 4}}]], "page": 6, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgets.", "metadata": {"headings": [{"headings_0": {"content": "budgets.", "page": 7, "level": 3}}, {"headings_1": {"content": "ut", "page": 6, "level": 8}}], "page": 7, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Approved Actual Variance budget Collections (UGX) UGX \nUGX \nRevenues  \n\\| \n2 Non-Tax 688,857,000 986,335,677 297,478,677 Revenues  \n\\| Total 1,086,824,000 1,424,996,068 338,172,068 \nThe DLG over collected revenue from LST, administrative fees and licenses and other miscellaneous revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1 \n1.2 Performance of GOU warrants  \nThe DLG had an approved budget of UGX.96,410,414,954 the various The \nAccounting programmes, out of which UGX.78,901,239,042 was warranted Officer should engage resulting in a shortfall of UGX.17,509,175,912 representing 94% \\| the \nrelevant", "metadata": {"headings": [{"headings_0": {"content": "budgets.", "page": 7, "level": 3}}, {"headings_1": {"content": "ut", "page": 6, "level": 8}}, [{"headings_0": {"content": "budgets.", "page": 7, "level": 3}}, {"headings_1": {"content": "ut", "page": 6, "level": 8}}], [{"headings_0": {"content": "budgets.", "page": 7, "level": 3}}, {"headings_1": {"content": "ut", "page": 6, "level": 8}}], [{"headings_0": {"content": "budgets.", "page": 7, "level": 3}}, {"headings_1": {"content": "ut", "page": 6, "level": 8}}], [{"headings_0": {"content": "budgets.", "page": 7, "level": 3}}, {"headings_1": {"content": "ut", "page": 6, "level": 8}}], [{"headings_0": {"content": "budgets.", "page": 7, "level": 3}}, {"headings_1": {"content": "ut", "page": 6, "level": 8}}], [{"headings_0": {"content": "budgets.", "page": 7, "level": 3}}, {"headings_1": {"content": "ut", "page": 6, "level": 8}}], [{"headings_0": {"content": "budgets.", "page": 7, "level": 3}}, {"headings_1": {"content": "ut", "page": 6, "level": 8}}]], "page": 7, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performance.", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], "page": 7, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "authorities and ensure that all budgeted The performance of warrants for each of the programmes is shown in \nfunds are warranted. the table below; \nProgramme Approved budget Warrants (UGX) % \nPublic Sector 4,331,588,846 4,331,588,846 Transformation  \nCommunity 12,340,124 12,340,124 100 Mobilization and  \nMind-set  \nGovernance and 11,898,938,967 11,898,938,967 100 Security  \nDevelopment Plan 741,849,895 741,849,895 100 Implementation  \n\\| Total \n[\\| 96,410,414,954 \\| \\_78,901,239,042 \nThe UGX.17,509,175,912 that was not warranted was meant for the following activities which were either partially or not implemented at all as shown in the table below \nNo Programme Amount not Activities Purpose of warranted not the (UGX) implement unimplemen ed ted activity 2 Integrated 17,509,175,912 DRDIP Improving Transport \nprojects and classroom and Infrastructure \nRoad Fund health facilities Projects  \nTotal \n17,509,175,912 \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \n", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}, [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}]], "page": 7, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. 26 Infrastructural sub Projects under DRDIP\n2. 24 livelihood sub projects under DRDIP.", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], "page": 8, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the unimplemented sub projects have been re-planned under phase II of DRDIP. \nPerformance of external assistance  \nThe entity had an approved budget for external assistance of The \nAccounting UGX.7,418,562,581 from the various programmes out of which Officer should engage UGX.3,383,266,118 was warranted resulting in a shortfall of the \nrelevant \nUGX.4,035,296,463 representing 45% performance. \ndevelopment partners and ensure that all The performance of warrants for each of the programmes is shown in budgeted funds are the table below; \nwarranted. \nProgramme Approved Warrants (UGX) % budget (UGX) fundi na Agro- Industrialization 105,771,371 105,771,371 Governance and 240,650,000 240,699,539 Securi", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}, [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}]], "page": 8, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.4 Utilization of Warrants  \nOut of the total warrants of UGX.83,089,737,688 availed during the The  \nAccounting year, UGX.78,459,625,967 was utilized by the entity resulting in un- Officer should engage utilized warrants of UGX.4,630,111,721 representing utilization of 94%. MoFPED to ensure Refer to Appendix 2.  \nthat releases are aligned to the districts The warrants that were not utilized were meant for activities detailed work plan.  \nin Appendix 3.  \nFurthermore, the As a result of failure to utilize warrants;  \nAccounting Officer oe Aminiri H/C IV did not open up for services yet Government had should engage PPDA sent funds for its operationalization in the financial year 2023/24 and  \nrelevant e Recruitment of staff in key critical sectors was not implemented. ministries  \nto discourage the use of The Accounting Officer explained that the warrants were not utilized hybrid procurement. due late release of funds from Ministry of Finance, Planning and  \nEconomic Development (MoFPED) and due delayed signing of contracts  \nbecause of a length hybrid procurement process. The inconveniences  \nof hybrid procurement have been reported to the relevant ministries.  \nHowever, the conditionality of world bank has made it largely  \nirreversible. \nAppropriate performance indicators and targets in the work", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}, [{"headings_0": {"content": "performance.", "page": 7, "level": 3}}, {"headings_1": {"content": "budgets.", "page": 7, "level": 3}}]], "page": 9, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plans", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 9, "level": 3}}, {"headings_1": {"content": "performance.", "page": 7, "level": 3}}], "page": 9, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I commended the Regulation 11 (2) b of the Public Finance Management Regulations, Accounting Officer for 2016 states that the work plan of a vote shall indicate the key ensuring that all performance indicators to be used to gauge the outputs.  \nactivities were fully quantified.  \nPart A of the performance contract for Accounting Officers outlines the  \ncore performance requirements against which their performance should  \nbe assessed in regard to achievement of planned results. This requires  \nthe Accounting Officer to be assessed on the extent to which annual  \nkey performance indicators and targets are achieved for key projects  \nand/or programs. \nI reviewed the approved work plan and sampled 12 outputs with a total of 27 activities and noted that there were all fully quantified. \nImplementation of outputs  \nI assessed the implementation of Twelve (12) outputs with forty-six The  \nAccounting (46) activities worth UGX.28.42Bn and noted that;  \nOfficer should explain e Four (4) outputs with seventeen (17) activities and expenditure engage the PPDA to worth UGX.1.86Bn were fully implemented.  \nresort to other e Eight (8) outputs with twenty-nine (29) activities worth methods  \nof UGX.26.56Bn were partially implemented. Out of the twenty-nine procurement other (29) activities, the entity fully implemented eleven (11) activities; than", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 9, "level": 3}}, {"headings_1": {"content": "performance.", "page": 7, "level": 3}}, [{"headings_0": {"content": "plans", "page": 9, "level": 3}}, {"headings_1": {"content": "performance.", "page": 7, "level": 3}}], [{"headings_0": {"content": "plans", "page": 9, "level": 3}}, {"headings_1": {"content": "performance.", "page": 7, "level": 3}}]], "page": 9, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "hybrid", "metadata": {"headings": [{"headings_0": {"content": "hybrid", "page": 9, "level": 3}}, {"headings_1": {"content": "plans", "page": 9, "level": 3}}], "page": 9, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "twelve (12) activities were partially implemented, while six (6) procurement. Also the \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "hybrid", "page": 9, "level": 3}}, {"headings_1": {"content": "plans", "page": 9, "level": 3}}, [{"headings_0": {"content": "hybrid", "page": 9, "level": 3}}, {"headings_1": {"content": "plans", "page": 9, "level": 3}}]], "page": 9, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of 2 seed secondary schools and completion of 1 seed school.\n2. Construction of HC and purchase of equipment\n3. Monitoring and supervision of projects at the Health Centres.\n4. Completion of the council hall and installation of equipment at Yumbe Town Council.\n5. Rehabilitation of road at Kuru \u2014 Lobe feeder road.\n6. Construction of bridge along Limuru \u2014 Kechuru village.\n7. Construction of a road to the farmland in Okoi village.\n8. Construction of markets under USMID", "metadata": {"headings": [{"headings_0": {"content": "hybrid", "page": 9, "level": 3}}, {"headings_1": {"content": "plans", "page": 9, "level": 3}}], "page": 10, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n9 \nConstruction of resource centres under USMID  \n.  \n1 0. Construction of play fields under USMID  \n1 1. Construction and rehabilitation of 3 roads and one bridge under USMID", "metadata": {"headings": [{"headings_0": {"content": "hybrid", "page": 9, "level": 3}}, {"headings_1": {"content": "plans", "page": 9, "level": 3}}, [{"headings_0": {"content": "hybrid", "page": 9, "level": 3}}, {"headings_1": {"content": "plans", "page": 9, "level": 3}}], [{"headings_0": {"content": "hybrid", "page": 9, "level": 3}}, {"headings_1": {"content": "plans", "page": 9, "level": 3}}]], "page": 10, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12. Installation of solar systems in Gov't institutions under DRDIP\n13. Establishment of 34 activities of irrigation, nursery bed and tree", "metadata": {"headings": [{"headings_0": {"content": "hybrid", "page": 9, "level": 3}}, {"headings_1": {"content": "plans", "page": 9, "level": 3}}], "page": 10, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "planting.", "metadata": {"headings": [{"headings_0": {"content": "planting.", "page": 10, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 9, "level": 3}}], "page": 10, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "planting.", "page": 10, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 9, "level": 3}}], "page": 10, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14. Support community generated sub projects under DRDIP.", "metadata": {"headings": [{"headings_0": {"content": "planting.", "page": 10, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 9, "level": 3}}], "page": 10, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that implementation of planned output was seriously affected by;  \ne Delays caused by challenges of hybrid procurement  \ne Inefficiency of service providers  \ne Delayed and non-release of budgeted funds  \ne Budget cuts under URF \n1.7 Delivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF, Road Rehabilitation Maintenance Fund and DDEG  \nI sampled four (4) out of ten (10) activities with a total expenditure of UGX.109,715,773. The significant findings are provided in the table below. \nProgramme Activity Total Summary of Audit Management \nRomungunga N/A \n\\| At the time of The road was \\| Budget cuts Kuru road", "metadata": {"headings": [{"headings_0": {"content": "planting.", "page": 10, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 9, "level": 3}}, [{"headings_0": {"content": "planting.", "page": 10, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 9, "level": 3}}], [{"headings_0": {"content": "planting.", "page": 10, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 9, "level": 3}}], [{"headings_0": {"content": "planting.", "page": 10, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 9, "level": 3}}], [{"headings_0": {"content": "planting.", "page": 10, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 9, "level": 3}}], [{"headings_0": {"content": "planting.", "page": 10, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 9, "level": 3}}], [{"headings_0": {"content": "planting.", "page": 10, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 9, "level": 3}}]], "page": 10, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inspection,", "metadata": {"headings": [{"headings_0": {"content": "inspection,", "page": 11, "level": 3}}, {"headings_1": {"content": "planting.", "page": 10, "level": 3}}], "page": 11, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in a very bad affected  \nunder  \nworks had not state implementatio routine been done n of the project mechanized  \nroad - 9.4 \nMaintenance \\| 39,839,140 At the time of The  \nof Equipment  \ninspection the equipment is  \nlorries, graders functional at  \nand wheel the district  \nloaders were headquarters  \nserviced and  \nrepaired  \nHuman Capital Completion  \n69,876,633 Furniture, water The facility is Additional Development of Resource  \nharvesting and non- resources are Center  \nVIP Latrine not functional being implemented and mobilized for therefore the completion delaying of the works. service  \ndelivery to  \ncommunity  \n\\| Total", "metadata": {"headings": [{"headings_0": {"content": "inspection,", "page": 11, "level": 3}}, {"headings_1": {"content": "planting.", "page": 10, "level": 3}}, [{"headings_0": {"content": "inspection,", "page": 11, "level": 3}}, {"headings_1": {"content": "planting.", "page": 10, "level": 3}}]], "page": 11, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "109,715,773", "metadata": {"headings": [{"headings_0": {"content": "109,715,773", "page": 11, "level": 3}}, {"headings_1": {"content": "inspection,", "page": 11, "level": 3}}], "page": 11, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to complete the road and the School leads to failure to achieve service delivery. \nRecommendation  \nThe Accounting Officer should liaise with relevant Authorities to ensure that additional resources are secured to complete the affected projects. \n1.7.2 The service delive under focus areas  \nIT sampled Sixteen (15) out of Twenty (24) activities in Four (6) focus areas with a total expenditure of UGX.9,689,300,600 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nSN Focus Area Key Observation  \nImplication", "metadata": {"headings": [{"headings_0": {"content": "109,715,773", "page": 11, "level": 3}}, {"headings_1": {"content": "inspection,", "page": 11, "level": 3}}, [{"headings_0": {"content": "109,715,773", "page": 11, "level": 3}}, {"headings_1": {"content": "inspection,", "page": 11, "level": 3}}], [{"headings_0": {"content": "109,715,773", "page": 11, "level": 3}}, {"headings_1": {"content": "inspection,", "page": 11, "level": 3}}], [{"headings_0": {"content": "109,715,773", "page": 11, "level": 3}}, {"headings_1": {"content": "inspection,", "page": 11, "level": 3}}]], "page": 11, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Water  \n0 5  \nBoreholes costing e Delayed access to safe water and", "metadata": {"headings": [{"headings_0": {"content": "109,715,773", "page": 11, "level": 3}}, {"headings_1": {"content": "inspection,", "page": 11, "level": 3}}], "page": 11, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 2}}, {"headings_1": {"content": "109,715,773", "page": 11, "level": 3}}], "page": 11, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.126,591,959 were dry at 5  \nloss of government funds rant different parishes", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 2}}, {"headings_1": {"content": "109,715,773", "page": 11, "level": 3}}], "page": 11, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Education  \ne The Construction of 3 classroom", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 2}}, {"headings_1": {"content": "109,715,773", "page": 11, "level": 3}}], "page": 11, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], "page": 11, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "blocks at Goboro, kerwa, midigo \ne No functionality of the classrooms in the absence of furniture", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}, [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}]], "page": 11, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. USMID", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], "page": 12, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nConstruction of Market, resource Delayed access to services to the additional \ncentre and play field at Barakala Sub community", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}, [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 2}}]], "page": 12, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], "page": 12, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "county whose contract had expired before the completion of the project \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\u00b0 November, 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report, and below is a summary of the key findings from the Audit; \nYumbe DLG had a wage budget of UGX.36,770,591,166, out of which UGX.33,497,165,244 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation 2.1 Utilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX.32,635,489,535, and The  \nAccounting obtained supplementary funding of UGX.4,135,101,631 resulting into a should  \nengage revised wage budget of UGX.36,770,591,166. UGX.34,659,795,977 (94) was Ministry of Public warranted which was all warranted resulting into unwarranted funds of Service so that the", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}, [{"headings_0": {"content": "funding", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "funding", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "funding", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "funding", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}]], "page": 12, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.2,110,795,189 (6%).", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}, {"headings_1": {"content": "funding", "page": 12, "level": 3}}], "page": 12, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ban can be lifted. Also he should engage Out of the total warrants, UGX.33,497,165,244 was utilized by the DLG MoFPED to ensure resulting in un-utilized warrants of UGX.1,162,630,733 representing that the un spent utilization of 96% as summarized in the table below and further details in balance is revoted so Appendix 4 \nthat the activity is implemented.  \nRevise Warran Payment Unspent  \nd ts UGX. s UGX. Balance UGX.  \nBudget Bn Bn Bn  \nUGX.  \nBn Bn Bn  \n32.635 4.135 36.770 34.659 33.497 1.162", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}, {"headings_1": {"content": "funding", "page": 12, "level": 3}}, [{"headings_0": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}, {"headings_1": {"content": "funding", "page": 12, "level": 3}}]], "page": 12, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o Kulachara Goat Fattening Group was set up on IFMS with wrong bank account number resulting in failure to receive sub project fund as the unspent funds were swept into the Consolidated Fund as of 30\" June 2023;  \noe A new bank account has been secured whose details were submitted to Accountant General for set up on IFMS. Correct account number has been used and the sub project is now setup on IFMS ready to receive the balance of UGX.8,256,010/=; and  \no A request for Unspent balance for revoting has been submitted to the PS ST. Managements awaits the transfer of funds from Ministry of Finance Planning & Economic Development. \nRecommendation  \nThe Accounting Officer should engage the MoFPED to ensure that all un spent funds are revoted back for the project to be fully implemented. \n3.1.2.3 Selection and funding of non-functional subprojects (Idle Sub projects) Section 3.2(a) of the DRDIP Operation Manual, 2019 provides that only those subprojects which are currently functioning and/or have recurrent budget for staff and materials provided by the respective administration will be supported. This is to ensure the sustainability of the interventions. \nI noted funding totalling UGX.4,094,000,000 to 7 subprojects in health centres whose construction was \nbut were non-functional because  \nhad not received \na DRDIP Project Implementation Support Team (PIST) Kampala Office adopted an implementation strategy for infrastructure in health where Medical equipment are centrally procured and supervised by the national council of medicine under Ministry of Health;  \nWhereas the construction of the infrastructure sub projects in Health sector were a  \ncompleted more than 2 years, the supply and distribution of essential equipment has however delayed due to rigorous processes involved in International bidding;", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}, {"headings_1": {"content": "funding", "page": 12, "level": 3}}, [{"headings_0": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}, {"headings_1": {"content": "funding", "page": 12, "level": 3}}], [{"headings_0": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}, {"headings_1": {"content": "funding", "page": 12, "level": 3}}], [{"headings_0": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}, {"headings_1": {"content": "funding", "page": 12, "level": 3}}], [{"headings_0": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}, {"headings_1": {"content": "funding", "page": 12, "level": 3}}], [{"headings_0": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}, {"headings_1": {"content": "funding", "page": 12, "level": 3}}]], "page": 16, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 17, "level": 3}}, {"headings_1": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}], "page": 17, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s However, Communication shall be submitted to Ministry of Health to fast track the delivery of the equipment for completed infrastructure in Health Sector. \nRecommendation  \nThe Accounting Officer should escalate the matter to the Ministry of Health for the ministry's attention and immediate action. \n3.1.2.4 Implementation of project activities  \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. I made the following observations; \nI noted that UGX.3,468,694,325 was released by OPM and subsequently disbursed by the respective district to 4 subprojects for implementation. I reviewed progress reports and interviewed the DRDIP desk officer and noted the following;  \na) Infrastructure Projects  \nOne (1) subproject that received UGX.2,205,541,000 for construction of the piped water scheme at Twajiji had not commenced construction activities for which they were funded by the end of the financial year. \nThe program objective of providing services to the community was not achieved within the financial year for the non/partially implemented infrastructure projects. \nThe Accounting Officer explained that the project was at design stage. \no One (1) subproject that received UGX.1,118,000,000, work was still ongoing and at the foundation stage at the close of the financial year. It was further observed that the project had earlier received UGX.1,010,000,000 in the financial year 2021/22 making the total funding to UGX.2,128,000,000.  \nAdditionally, The Accounting Officer explained that the first disbursement of funds o \nb) Livelihoods Program  \nUGX.148,000,000 was released by OPM and subsequently disbursed to 8 subproject groups for small businesses, skills-based jobs, service enterprises and revolving fund. A review of the progress reports and interviews with the DRDIP desk officer revealed the", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 17, "level": 3}}, {"headings_1": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}, [{"headings_0": {"content": "and", "page": 17, "level": 3}}, {"headings_1": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}], [{"headings_0": {"content": "and", "page": 17, "level": 3}}, {"headings_1": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}], [{"headings_0": {"content": "and", "page": 17, "level": 3}}, {"headings_1": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}], [{"headings_0": {"content": "and", "page": 17, "level": 3}}, {"headings_1": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}], [{"headings_0": {"content": "and", "page": 17, "level": 3}}, {"headings_1": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}], [{"headings_0": {"content": "and", "page": 17, "level": 3}}, {"headings_1": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}], [{"headings_0": {"content": "and", "page": 17, "level": 3}}, {"headings_1": {"content": "UGX.2,110,795,189 (6%).", "page": 12, "level": 3}}]], "page": 17, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 18, "level": 1}}, {"headings_1": {"content": "and", "page": 17, "level": 3}}], "page": 18, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o 8 subproject groups that received UGX.148,000,000 were on ongoing as at the close of the financial year", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 18, "level": 1}}, {"headings_1": {"content": "and", "page": 17, "level": 3}}], "page": 18, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "following;", "page": 18, "level": 1}}], "page": 18, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure completion of the projects \n3.1.2.5 Review of the Procurement Process.  \nSection 6.9 (c)(vi) of the DRDIP Operation Manual, 2019 provides that procurements shall be conducted fully by the community and clearances shall be by the Community Procurement Management Committees (CPMCs) as detailed in the Community Procurement Handbook. \nI reviewed procurement files and noted the following;  \no 39 procurements worth UGX.2.958,372,341 were not cleared by the subproject Community Project Management Committees and Community Procurement Committees. These procurements were not undertaken by the communities but rather by OPM. Refer to Appendix 7.  \no 1 procurement worth UGX.422,991,055 were awarded to contractors who lacked capacity as required by the procurement selection criteria. subsequentig, the contractor abandoned the works. \nSubsequently, stalled and sub-standard works were visible during field inspections which resulted into failure to achieve service delivery. \nThe Accounting Officer explained that the contractor did shoddy works at foundation stage and the contract had expired prompting the Community Project Management Committee to terminate the contract.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "following;", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "following;", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "following;", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "following;", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "following;", "page": 18, "level": 1}}]], "page": 18, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 18, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should re-advertise the project with aim of getting a capable contractor. \n3.1.2.6 Irreqularities arising from introduction of Implementing Partners  \nOn the 24\" May 2021, implementing partners; Epi Centre, Gulu University, Agrifarm, Fin \nBy implication, transfer of funds without contracts could result to misappropriation of funds and loss of Government money without compensation, poor quality service delivery and the DRDIP core objective of community participation was undermined. Service delivery was not achieved for the stalled/un implemented sub projects \nRecommendation \nThe Accounting Officer should engage the Implementing Partners with a view of either recovering the funds or having the implementation of the subprojects completed by", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 18, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "31/12/2023.", "metadata": {"headings": [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.2 Education Development Grant  \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.3,187,237,537 for implementation of 31 approved projects. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.2.1 Positive observations \no All the 31 approved Projects received timely funding totaling to UGX.3,097,844,244 due to timely transfer of funds to the district by MoFPED in the Second and third quarter of the year.  \nalso noted that the data collected and compiled by the DLG was consistent with o \nmy verifications. \n3.2.2 Areas of Improvement  \n3.2.2.1 Review of Budget Performance  \na) Budget allocation for Education Development grant  \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nA review of the budget allocations of Education Development grant revealed that (i) \nUnder allocation of funds to Investment service costs such as developing bills of quantities, environment impact assessment, engineering supervision affects effective implementation of projects; encourages over or under costing of construction projects which leads to either wasteful expenditure or execution of shoddy works to fit into the inadequate allocated funds. \nThe Accounting Officer attributed the underfunding of investment service cost to the practices of saving costs through joint supervision and monitoring of projects. However, management has taken note of this guidance and would be incorporated in the next budgeting. It was an over sight in computation and promised to improve in the next", "metadata": {"headings": [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "31/12/2023.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 19, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 20, "level": 1}}, {"headings_1": {"content": "31/12/2023.", "page": 19, "level": 1}}], "page": 20, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation  \nThe Accounting Officer should always adhere to the set Guidelines. \nb) Funding and absorption of Education Development grant  \nSection 15(2) of the PFMA 2015 states that the annual cash flow plan issued after approval of the annual budget by Parliament shall be the basis for release of funds by the Accountant General to the Accounting Officers. \nThe entity budgeted to receive UGX.3,187,237,537, and UGX.3,187,237,537 was received representing 100 % performance. \nOut of UGX.3,187,237,537 released, UGX.3,136,505,834 had been spent by the time of audit, resulting in an under absorption of UGX.50,731,703 as indicated in the table", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 20, "level": 1}}, {"headings_1": {"content": "31/12/2023.", "page": 19, "level": 1}}, [{"headings_0": {"content": "budget", "page": 20, "level": 1}}, {"headings_1": {"content": "31/12/2023.", "page": 19, "level": 1}}], [{"headings_0": {"content": "budget", "page": 20, "level": 1}}, {"headings_1": {"content": "31/12/2023.", "page": 19, "level": 1}}], [{"headings_0": {"content": "budget", "page": 20, "level": 1}}, {"headings_1": {"content": "31/12/2023.", "page": 19, "level": 1}}]], "page": 20, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}], "page": 20, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Funds released Expenditure (UGX) Unspent (UGX) % age of funds un UGX \nabsorbed 3,187,237,537 3,136,505,834 50,731,703 \nUnder absorption of released funds due to avoided payment to a contractor who had completed the renovation of a classroom block at Yumbe Primary School. The payment voided by bank of Uganda as a result of wrong accounts details submitted by the contractor. This further implies that assets and liabilities are over stated and understated respectively in the statement of financial position. \n3.2.2.3 Status of Project Implementation /inspection for service delivery  \nI sampled five (05) activities with a total expenditure of UGX.819,133,460 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nTable showing the extent of service delivery in focus areas  \nNo. Programme Activity details Total  \nSummary of Audit conclusion expenditure findings  \n(UGX) \u2018Bns (Time, Quality,  \nQuantity, Cost  \nand \n", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}, [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}], [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}], [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}], [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}], [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}]], "page": 20, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Human Capital Construction of Development classroom block at Goboro", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}], "page": 21, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Primary School", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}], "page": 21, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionali  \n0.159 At time of The Facility was inspection, the non-functional due structure  \nto the absence of complete but furniture in the without desks classrooms. Construction of 0.181 At time of The Facility was classroom block at  \ninspection, the non-functional due Kerwa P/S  \nstructure  \nto the absence of complete but furniture in the without desks classrooms  \n3  \nConstruction of 0.159 At time of The Facility was classroom block at  \ninspection, the non-functional due Midigo P/S  \nstructure  \nto the absence of complete but furniture in the without desks classrooms Construction of 0.159 At time of The Facility was classroom block at  \ninspection, the non-functional due Drachia P/S  \nstructure  \nto the absence of complete but furniture in the without desks classrooms Construction of 0.159 At time of The Facility was classroom block at  \ninspection, the non-functional due Limidia Pri Sch  \nstructure  \nto the absence of complete but furniture in the without desks classrooms \nThe Accounting Officer explained that due to inadequate development funds in the FY 2022/2023, the supply of furniture for all the schools mentioned was deferred to the FY 2023/2024. The respective contracts for supply of furniture have been signed and soon we expect the suppliers to deliver the furniture. \nRecommendation \nCategory", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}, [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}], [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}], [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "budget", "page": 20, "level": 1}}]], "page": 21, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], "page": 22, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital Development (micro Installation of irrigation equipment scale irrigation equipment  \nComplementary services Training of farmers  \nSetting up demo farms \nI designed audit procedures to assess whether the utilization of Micro Scale Irrigation Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n3.3.1 Positive observations  \ne All the budgeted funds were received.  \no All the received funds were effectively absorbed. \n3.3.2 Areas of improvement  \n3.3.2.1 Inspections  \nBy the time of audit, Yumbe DLG had installed 4 irrigation equipment on four (04) Demonstration farms. I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nNo Name of \\| Project Observations \nPictorial Evidence Project Amount(UGX  \n1 Micro 16,001,980 The project was abandoned  \nirrigation after installation of  \nat \nequipment. A section of the Lodonga \nsite was planted with sweet seed \npotatoes which is not a high", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}, [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}]], "page": 22, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "secondary", "metadata": {"headings": [{"headings_0": {"content": "secondary", "page": 22, "level": 3}}, {"headings_1": {"content": "Activity", "page": 22, "level": 3}}], "page": 22, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "value crop as per the school \nguideline. There were no records of site visits by the district on demonstration farm and the equipment was left in bushy gardens exposing it to vandalism and theft. No evidence of site hand over to the school but payment certificate was date on 14 June 2023.  \n2 Micro 21,845,340 The project was abandoned irrigation after installation of \nThe District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nYumbe District budgeted to receive UGX.1,550,896,951, and all of it was received as", "metadata": {"headings": [{"headings_0": {"content": "secondary", "page": 22, "level": 3}}, {"headings_1": {"content": "Activity", "page": 22, "level": 3}}, [{"headings_0": {"content": "secondary", "page": 22, "level": 3}}, {"headings_1": {"content": "Activity", "page": 22, "level": 3}}], [{"headings_0": {"content": "secondary", "page": 22, "level": 3}}, {"headings_1": {"content": "Activity", "page": 22, "level": 3}}], [{"headings_0": {"content": "secondary", "page": 22, "level": 3}}, {"headings_1": {"content": "Activity", "page": 22, "level": 3}}], [{"headings_0": {"content": "secondary", "page": 22, "level": 3}}, {"headings_1": {"content": "Activity", "page": 22, "level": 3}}]], "page": 22, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgeted.", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 23, "level": 1}}, {"headings_1": {"content": "secondary", "page": 22, "level": 3}}], "page": 23, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Below is a breakdown of the planned and actual activities that were implemented using the grant.", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 23, "level": 1}}, {"headings_1": {"content": "secondary", "page": 22, "level": 3}}], "page": 23, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= es)", "metadata": {"headings": [{"headings_0": {"content": "= es)", "page": 23, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 23, "level": 1}}], "page": 23, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eee \nBEE \\| RE] a amount(a amount(b D= -C Rural Water and 975,655,173 975,655,173 836,637 194,818,536 Sanitation Sub-  \nGrant (traditional  \ncomponent \nGrant (UgIFT  \ncomponent  \n1,550,896,951 1,550,896,951 1,550,896,951\\| o0\\| \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; 3.4.1 Positive observations \no All implemented water projects were eligible as per the water grant guidelines", "metadata": {"headings": [{"headings_0": {"content": "= es)", "page": 23, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 23, "level": 1}}, [{"headings_0": {"content": "= es)", "page": 23, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 23, "level": 1}}], [{"headings_0": {"content": "= es)", "page": 23, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 23, "level": 1}}], [{"headings_0": {"content": "= es)", "page": 23, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 23, "level": 1}}], [{"headings_0": {"content": "= es)", "page": 23, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 23, "level": 1}}], [{"headings_0": {"content": "= es)", "page": 23, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 23, "level": 1}}]], "page": 23, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "(2022/2023)", "page": 23, "level": 1}}, {"headings_1": {"content": "= es)", "page": 23, "level": 2}}], "page": 23, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The entity undertook desk and field appraisals for all water projects  \no Water sources implemented in the FY 2022/2023 had been equitably distributed throughout the sub counties.  \no The water projects had their designs approved by the ministry of water and Environment \nI noted UGX.194,818,536 was reallocated to Piped Water Grant(UgIFT Component) for completion of Kerwa Water Supply System Phase 11 at UGX.129,162,775 and UGX.65,655,761 for co-financing Adibo water supply scheme construction. \nAs result funds available for implementation of DRWSSCG development activities were not sufficient to meet the original activity planned targets. For instance, only was 20 out of 26 boreholes were constructed. \nThe Accounting Officer explained that the completion of kerwa Water supply phase 11 was re-priotised after getting a donor to carry out the distribution network for instant supply of water to the communities. This intervention resulted into creation of 15 public standpipes for community to get water from compared to 6 bore holes. \nRecommendation  \nThe Accounting Officer should rollover the budget for bore holes in the subsequent budget so that the intended beneficiaries receive the service. \nb) Absorption of DRWSSCG \u2014 Development grant  \nOut of the total program receipts of UGX.1,550,896,951, UGX.1,463,681,098 was spent by the entity resulting in an un-utilized balance of UGX.87,215,853 representing a utilization level of 94.4%. \nDetails of quarterly releases and expenditures are shown in the table below; \nCategory APP EST (A) RELEASE (B) Expenditure  \n%  \n(UGX) (C) (UGX) Absorption \nRural Water 975,655,173 975,655,173 975,655,173 0 and Sanitation  \nSub-Grant", "metadata": {"headings": [{"headings_0": {"content": "(2022/2023)", "page": 23, "level": 1}}, {"headings_1": {"content": "= es)", "page": 23, "level": 2}}, [{"headings_0": {"content": "(2022/2023)", "page": 23, "level": 1}}, {"headings_1": {"content": "= es)", "page": 23, "level": 2}}], [{"headings_0": {"content": "(2022/2023)", "page": 23, "level": 1}}, {"headings_1": {"content": "= es)", "page": 23, "level": 2}}], [{"headings_0": {"content": "(2022/2023)", "page": 23, "level": 1}}, {"headings_1": {"content": "= es)", "page": 23, "level": 2}}], [{"headings_0": {"content": "(2022/2023)", "page": 23, "level": 1}}, {"headings_1": {"content": "= es)", "page": 23, "level": 2}}], [{"headings_0": {"content": "(2022/2023)", "page": 23, "level": 1}}, {"headings_1": {"content": "= es)", "page": 23, "level": 2}}], [{"headings_0": {"content": "(2022/2023)", "page": 23, "level": 1}}, {"headings_1": {"content": "= es)", "page": 23, "level": 2}}], [{"headings_0": {"content": "(2022/2023)", "page": 23, "level": 1}}, {"headings_1": {"content": "= es)", "page": 23, "level": 2}}], [{"headings_0": {"content": "(2022/2023)", "page": 23, "level": 1}}, {"headings_1": {"content": "= es)", "page": 23, "level": 2}}]], "page": 23, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(traditional", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 24, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 23, "level": 1}}], "page": 24, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Piped Water 575,241,778 575,241,778 488,025,925 87,215,853 Sub-Grant  \n(UgIFT \n1,550,896,951 1,550,896,951 1,463,681,098 87,215,853 \nUnderutilization of released funds delays implementation of planned activities and limits service delivery. \nHowever, review of the district budget and departmental work plans revealed variances between the budgeted amount and the required percentage allocation for piped water sub-grant (PWSG) (UgIFT component) leading to over budgeting of New capital developments that includes water and sanitation facilities by 25% (UGX.192,515,079) and no allocation of Investment servicing costs respectively as shown in the table below; \nS Categor Des Appr Ideal Actua Varianc Expe Expen Varianc N. y crip oved alloc \\| e (%) diture e(%) tio budg ation budg \nallocat n et (%) et ion", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 24, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 23, "level": 1}}, [{"headings_0": {"content": "(traditional", "page": 24, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 23, "level": 1}}], [{"headings_0": {"content": "(traditional", "page": 24, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 23, "level": 1}}], [{"headings_0": {"content": "(traditional", "page": 24, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 23, "level": 1}}], [{"headings_0": {"content": "(traditional", "page": 24, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 23, "level": 1}}], [{"headings_0": {"content": "(traditional", "page": 24, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 23, "level": 1}}]], "page": 24, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 25, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 24, "level": 3}}], "page": 25, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Alloc ) \nation", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 25, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 24, "level": 3}}, [{"headings_0": {"content": "(UGX", "page": 25, "level": 3}}, {"headings_1": {"content": "(traditional", "page": 24, "level": 3}}]], "page": 25, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(%)", "metadata": {"headings": [{"headings_0": {"content": "(%)", "page": 25, "level": 3}}, {"headings_1": {"content": "(UGX", "page": 25, "level": 3}}], "page": 25, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee eg TEE", "metadata": {"headings": [{"headings_0": {"content": "ee eg TEE", "page": 25, "level": 3}}, {"headings_1": {"content": "(%)", "page": 25, "level": 3}}], "page": 25, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "B/A) -D G/F H  \nKT \\| N \\| \nN a New \n782,6 Min. 80.2 -15.2 587, 75.3 10.3 Allocate Funds capital 13,09 65% 794,5 das reallocate developm 2 \n56 \nper d to more ents that guidelin critical includes es areas water and  \nsanitation  \nfacilities  \nRehabilita 122,0 Max. 12.5 12.5 122, 12.5 12.5 Allocate Funds tion of 00,00 25% 000,0 das reallocate water \n00 \nper d to more facilities guidelin critical es \nareas \nInvestme 71,04 Max. 7.3 2.7 71,0 7.3 2.7 Allocate nt 2,081 10% 42,08 das servicing 1 per costs", "metadata": {"headings": [{"headings_0": {"content": "ee eg TEE", "page": 25, "level": 3}}, {"headings_1": {"content": "(%)", "page": 25, "level": 3}}, [{"headings_0": {"content": "ee eg TEE", "page": 25, "level": 3}}, {"headings_1": {"content": "(%)", "page": 25, "level": 3}}], [{"headings_0": {"content": "ee eg TEE", "page": 25, "level": 3}}, {"headings_1": {"content": "(%)", "page": 25, "level": 3}}], [{"headings_0": {"content": "ee eg TEE", "page": 25, "level": 3}}, {"headings_1": {"content": "(%)", "page": 25, "level": 3}}], [{"headings_0": {"content": "ee eg TEE", "page": 25, "level": 3}}, {"headings_1": {"content": "(%)", "page": 25, "level": 3}}], [{"headings_0": {"content": "ee eg TEE", "page": 25, "level": 3}}, {"headings_1": {"content": "(%)", "page": 25, "level": 3}}], [{"headings_0": {"content": "ee eg TEE", "page": 25, "level": 3}}, {"headings_1": {"content": "(%)", "page": 25, "level": 3}}], [{"headings_0": {"content": "ee eg TEE", "page": 25, "level": 3}}, {"headings_1": {"content": "(%)", "page": 25, "level": 3}}], [{"headings_0": {"content": "ee eg TEE", "page": 25, "level": 3}}, {"headings_1": {"content": "(%)", "page": 25, "level": 3}}]], "page": 25, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelin", "metadata": {"headings": [{"headings_0": {"content": "guidelin", "page": 25, "level": 3}}, {"headings_1": {"content": "ee eg TEE", "page": 25, "level": 3}}], "page": 25, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "es \n975,6 100 100 55,17  \n3", "metadata": {"headings": [{"headings_0": {"content": "guidelin", "page": 25, "level": 3}}, {"headings_1": {"content": "ee eg TEE", "page": 25, "level": 3}}, [{"headings_0": {"content": "guidelin", "page": 25, "level": 3}}, {"headings_1": {"content": "ee eg TEE", "page": 25, "level": 3}}]], "page": 25, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bere", "metadata": {"headings": [{"headings_0": {"content": "Bere", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelin", "page": 25, "level": 3}}], "page": 25, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "New 575, Min. 100 25 770, 100 25 Over Expenditur capital 241,7 85% 060,3 allocate edueto developm 78 14 the \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended program", "metadata": {"headings": [{"headings_0": {"content": "Bere", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelin", "page": 25, "level": 3}}, [{"headings_0": {"content": "Bere", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelin", "page": 25, "level": 3}}]], "page": 25, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 26, "level": 1}}, {"headings_1": {"content": "Bere", "page": 25, "level": 3}}], "page": 26, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the district considered to allocate more funds to address the more critical issue of increasing access to safe water supply as the access to safe water supply is still very low, that is 49% as opposed to 69% national coverage.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 26, "level": 1}}, {"headings_1": {"content": "Bere", "page": 25, "level": 3}}], "page": 26, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], "page": 26, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should always allocate funds for capital development and complementary activities based on the program expenditure guidelines. \nd) Regularity of the Planning and Budgeting Process  \nUnfairness in the distribution of projects  \nSec 5.1 of the Grant Guidelines (2022/2023) stated that; During the allocation of the water grant, LGs should prioritise water supply investments for sub-counties that have water coverage rates below the district average. \nIn a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received UGX.1,550,897,000. I noted the following, as further detailed in appendix 8. \no The sub-counties that got the most allocation was number 1 (Kuru) and 6 (Kochi) out of the 6 in the ranking based on need yet Kuru already had a wider water \ncoverage.  \nThe sub-county that got the least allocation was number 3 (Ariwa) out of the 6 in o \nthe ranking based on need,  \no The deprived sub-counties were number 2 (Midigo) ,4 (kululu) and 5 (Romogi) out of the 6 in the ranking based on allocation received, and  \nThe least needy sub-county was number 2,4 and 5 out of the 6 in the ranking based o \non allocation received. \nI further observed the number of sub counties in the district are currently 26 against 13 in the Ministry of Water and Environment Water Supply Data base. \nAllocation of funds to sub counties that have better water coverage leads to inequitable service delivery. \nThe Accounting Officer explained that the district is committed to ensuring that resources are equitably distributed across the district and will continue to prioritize the sub \nwhich have safe water coverage below the district average. \nT noted that only 2 out 5 ( 40%) of the ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community. As detailed below. \n[ S/N UGIFT Project Water Community Audit Conclusion source  \nplace and (name) and  \nstatus accessibility to  \nwater s status \\| 1 Lodonga  \nSeed In Place and Lodonga Seed SS Both Accesible by the Secondary School Functional Water Supply S School and the System", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 27, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 27, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Construction of Kerwa In Place and Kerwa Rural Accesible only to the Seed Secondary School Functional  \nGrowth Centre community because the Piped Water school is still under Supply System construction. \\| 3 Construction of Drajini No piped Water N/A  \nSchool under construction Seed School \n4 Construction of Nyori No piped Water N/A  \nH/C under Construction H/C 111  \nConstruction of Aminiri No piped Water N/A  \nH/C under construction IV H/C \nAs a result, UGIFT projects had water constraints or surrounding communities didn\u2019t get to benefit from water sources that were supposed to accompany the projects. \nThe Accounting Officer attributed the non- alignment of water projects to UGIFT projects to low funding from the Ministry of Finance, Planning and Economic Development. Additionally, the Accounting Officer indicated that the district will continue to advocate for more resources from MoFPED to ensure that the funding is increased in order to provide piped water supply systems to the above mentioned facilities for their efficient", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 27, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}, [{"headings_0": {"content": "Community", "page": 27, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "Community", "page": 27, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "Community", "page": 27, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}]], "page": 27, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "operations.", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Community", "page": 27, "level": 8}}], "page": 27, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation  \nThe Accounting Officer should continue lobbying for more funding. \n3.4.2.1 Project completion  \nRegulation 18(3) of the LGFAR, 2007 states that budget estimates shall be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as the programme of the council. \nA review of the annual work plan revealed that seven (7) activities were supposed to have been implemented during the Financial Year under review. However only 6 activities \n5 Bore holes were d \n0", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Community", "page": 27, "level": 8}}, [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Community", "page": 27, "level": 8}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Community", "page": 27, "level": 8}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Community", "page": 27, "level": 8}}], [{"headings_0": {"content": "operations.", "page": 27, "level": 1}}, {"headings_1": {"content": "Community", "page": 27, "level": 8}}]], "page": 27, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "50,659,045", "metadata": {"headings": [{"headings_0": {"content": "50,659,045", "page": 28, "level": 3}}, {"headings_1": {"content": "operations.", "page": 27, "level": 1}}], "page": 28, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Well  \nPiped Water Fully Implemented Grant Adibo  \n-  \nRehabilitation 20 20 0 122,000,000 Fully Implemented 3% Source 20 20 0 22,794,556 Fully Implemented Protection  \nInvestment 63 58 5 71,042,081 Fully Implemented Servicing Cost \nFailure to implement all planned activities negatively affects service delivery. The Accounting Officer explained that out of 20 bore holes 5 were dry.", "metadata": {"headings": [{"headings_0": {"content": "50,659,045", "page": 28, "level": 3}}, {"headings_1": {"content": "operations.", "page": 27, "level": 1}}, [{"headings_0": {"content": "50,659,045", "page": 28, "level": 3}}, {"headings_1": {"content": "operations.", "page": 27, "level": 1}}]], "page": 28, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "50,659,045", "page": 28, "level": 3}}], "page": 28, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that proper preliminary assessment is undertaken by water engineers and contractors to avoid the occurrence of dry boreholes. \n3.4.2.2 Fixed assets management (Maintenance of the asset register)  \nSec 4.1.8 of the Grant Guidelines (2022/2023) requires LGs to maintain an updated assets register covering details on water infrastructure as per the format prescribed in the Accounting Manual. \nI reviewed the district asset register against the implemented projects and noted that all the 4 projects had not been recorded in the asset register. As a result, UGX.1,243,897,756 was invested in assets that haven\u2019t been documented. Table below shows the projects not recorded. \nNo \\_\\_\\| Water Projects/facilities  \nActual Expenditure (UGX Construction of Kerwa Water Supply Scheme  \nPhase 11  \nDrilling of 20 Bore holes", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "50,659,045", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "50,659,045", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "50,659,045", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "50,659,045", "page": 28, "level": 3}}]], "page": 28, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,243,897,756", "metadata": {"headings": [{"headings_0": {"content": "1,243,897,756", "page": 28, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 28, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This affects the tracking of the existing District water investments worth and the functionality of water sources. \nRecommendation \nI noted that the entity submitted performance reports for 3 of the quarters after the deadlines given for submission of the reports as shown in the table below; \nDeadline for submission Actual date of submission Comment 10\u2018 October, 2022  \n22th November, 2022  \n10%\" January, 2023  \n13%\" Feb. 2023  \nQuarter Three 10% April, 2023  \nQuarter Four 10\" July, 2023 \n18th May, 2023  \n17% August, 2023 Delayed \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. The Accounting Officer attributed the delayed submission of quarterly reports to conflicting priorities at the district. \nRecommendation  \nThe Accounting Officer should prioritize timely preparation and submission of quarterly", "metadata": {"headings": [{"headings_0": {"content": "1,243,897,756", "page": 28, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "1,243,897,756", "page": 28, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "1,243,897,756", "page": 28, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "1,243,897,756", "page": 28, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "1,243,897,756", "page": 28, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "1,243,897,756", "page": 28, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "1,243,897,756", "page": 28, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 28, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "reports.", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], "page": 29, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Use and sustainability of projects  \n3.4.2.4 Functionality of projects  \na) Newly constructed water facilities  \nPhysical inspections carried out on the 09/09/23 on a sample of 4 out of 15 sites of 4 implemented projects revealed the following. \na) I considered 3 out of 4 (75%) of the projects as being fully functional since the installations in all 3 of the visited sites were complete with reasonably good yields and being used by the community;  \nb) I considered 1 out of 4 (25%) of the projects as being non-functional since the installations was incomplete. \nThis is shown in the table below. \nNo Water Projects/ Actual Number Number No of Audit facilities Expenditure of Sites of Sites Functional Conclusion \n1 Construction of 129,162,775 15 Kerwa Water \nVisited Sites  \nAll Functional as per 4th Supply Scheme Quarter Phase 11 report 2 Drilling of 20 Bore 506,367,836 20  \n15 Functional holes as per \nRecommendation  \nThe Accounting Officer should ensure that the functionality of the production well is prioritized in the next financial year. \n3.1.5.2 Minimum Quality Standards  \nWater quality  \nSection 4.1.4 of the Grant Guidelines (2022/2023) require DLGs to test atleast 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \nReview of reports submitted to MWE revealed that only 36 out of 1,200 (3%) of the existing water sources, and 15 (100%) of the new sources were tested. \nOf the 51 tests carried (100%) of the water sources were found to be suitable for human consumption. This is shown in the table below. \nS/N Category Number of Percentage Percentage Percentage Percentage water required to be actually untested of sources tested tested successful tests. \nprojects \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population.  \nThe Accounting Officer explained the non-testing of the all the water sources was due to inadequate funding.", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}, [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}], [{"headings_0": {"content": "reports.", "page": 29, "level": 2}}, {"headings_1": {"content": "1,243,897,756", "page": 28, "level": 8}}]], "page": 29, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "reports.", "page": 29, "level": 2}}], "page": 30, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage relevant Ministries and development partners and lobby for more funding. \n3.5 Implementation Of Uganda Intergovernmental Fiscal Transfers (UGiFT)  \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs GoU introduced the UGiFT \nas a mechanism of \nIGFTRP for \n3.5.1 Positive observation  \no A comparison of UGIFT activities implemented with the Annual work plan and budget revealed that 5 UGIFT activities worth UGX.7,431,375,067 were planned and budgeted in the financial year 2022/23. \n3.5.2 Areas of Improvement  \na) Funding and absorption of UGIFT funds.  \nThe entity budgeted to receive UGX.7,431,375,067 and UGX.7,381,375,067 as detailed", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "reports.", "page": 29, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "reports.", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "reports.", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "reports.", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "reports.", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "reports.", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "reports.", "page": 29, "level": 2}}]], "page": 30, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budgeted amount (UGX) Funds released (UGX Variance (UGX 7,431,375,067 ak 7,381,375,067 50,000,000 \nOut of UGX.7,381,375,067 released, UGX.3,612,309,784 (50%) had been spent by the time of audit, resulting in an under absorption of UGX.3,769,065,284, as indicated in the table below;  \nFunds released Expenditure Unspent (UGX) Yage of funds UGX UGX absorbed 7,381,375,067 3,612,309, 784 3,769,065, 283 \nUnder absorption of released funds negatively affected implementation and service delivery since planned activities are not or partially implemented. The following activities were affected as shown in the table below;  \nOut Put Activity  \nAmount Unspent per \nNon -\u2014\\_ Residential Construction of OPD at Aminiri H/C IV", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}, [{"headings_0": {"content": "below;", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "below;", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "below;", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}]], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "871,690,571", "metadata": {"headings": [{"headings_0": {"content": "871,690,571", "page": 31, "level": 2}}, {"headings_1": {"content": "below;", "page": 31, "level": 1}}], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Building  \nNon -\u2014\\_ Residential Construction of Staff, General Ward at", "metadata": {"headings": [{"headings_0": {"content": "871,690,571", "page": 31, "level": 2}}, {"headings_1": {"content": "below;", "page": 31, "level": 1}}], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "604,551,772", "metadata": {"headings": [{"headings_0": {"content": "604,551,772", "page": 31, "level": 8}}, {"headings_1": {"content": "871,690,571", "page": 31, "level": 2}}], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Building  \nNyori HC IV  \nNon - Residential Construction of Seed Schools in Drajine", "metadata": {"headings": [{"headings_0": {"content": "604,551,772", "page": 31, "level": 8}}, {"headings_1": {"content": "871,690,571", "page": 31, "level": 2}}], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,921,822,941", "metadata": {"headings": [{"headings_0": {"content": "1,921,822,941", "page": 31, "level": 2}}, {"headings_1": {"content": "604,551,772", "page": 31, "level": 8}}], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Building and Kerwa  \nNon - Residential Lodonga Seed Secondary Completion", "metadata": {"headings": [{"headings_0": {"content": "1,921,822,941", "page": 31, "level": 2}}, {"headings_1": {"content": "604,551,772", "page": 31, "level": 8}}], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "371,000,000", "metadata": {"headings": [{"headings_0": {"content": "371,000,000", "page": 31, "level": 8}}, {"headings_1": {"content": "1,921,822,941", "page": 31, "level": 2}}], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Buidling Total", "metadata": {"headings": [{"headings_0": {"content": "371,000,000", "page": 31, "level": 8}}, {"headings_1": {"content": "1,921,822,941", "page": 31, "level": 2}}], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,769,065,284", "metadata": {"headings": [{"headings_0": {"content": "3,769,065,284", "page": 31, "level": 8}}, {"headings_1": {"content": "371,000,000", "page": 31, "level": 8}}], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the funds for the construction of Aminiri H/C IV were received on 20% June, 2022 towards the closure of the financial year which was late for processing of payments. He further explained that the contract for completion of  \nhad not been  \nthe end of the financial \nI noted that the entity did not obtain a no-objection of planned investments from MOH. There is a risk that the planned investments implemented are not in line with the minimum requirements. \nThe Accounting Officer explained that he had submitted the work plan and budget but did get the letter of no object from the Ministry of Health.", "metadata": {"headings": [{"headings_0": {"content": "3,769,065,284", "page": 31, "level": 8}}, {"headings_1": {"content": "371,000,000", "page": 31, "level": 8}}, [{"headings_0": {"content": "3,769,065,284", "page": 31, "level": 8}}, {"headings_1": {"content": "371,000,000", "page": 31, "level": 8}}], [{"headings_0": {"content": "3,769,065,284", "page": 31, "level": 8}}, {"headings_1": {"content": "371,000,000", "page": 31, "level": 8}}]], "page": 31, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}], "page": 32, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should always make a follow up on the submissions to the MoH so that they can get the letters of no objection. \nc) Budget allocation to health development activities  \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires budget allocations for repair of medical equipment, replacement of small medical equipment and medical furniture as well as upgrade and new construction including Geotechnical Investigation on the selected sites, maintenance of buildings, completion of unfinished structures and provision of auxiliary structures for support services to be as shown in the table below; \nActivity Standard %age budget \nRepair of medical equipment  \nReplacement of small medical equipment and medical furniture.  \nUpgrade and new construction including Geotechnical Investigation on the selected sites  \nMaintenance of buildings  \nCompletion of unfinished structures  \nProvision of auxiliary structures for support services \nallocation as per guidelines \nA review of the budget allocations of the Health development activities revealed that there were under budget allocations for 2 activities as shown in the table below; \nBudget %age Standard %age %age Amount (UGX) budget budget budget allocation allocation as Variance per guidelines \nbudget \nCompletion of unfinished \nstructures \nProvision  \nof", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "3,769,065,284", "page": 31, "level": 8}}]], "page": 32, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "auxiliary", "metadata": {"headings": [{"headings_0": {"content": "auxiliary", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], "page": 33, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "structures for \nsupport services", "metadata": {"headings": [{"headings_0": {"content": "auxiliary", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}, [{"headings_0": {"content": "auxiliary", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}]], "page": 33, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,083,244,334", "metadata": {"headings": [{"headings_0": {"content": "2,083,244,334", "page": 33, "level": 8}}, {"headings_1": {"content": "auxiliary", "page": 33, "level": 2}}], "page": 33, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under budget allocations negatively affect achievement of the intended health services The Accounting Officer explained that the budget allocation for equipment for repair of medical equipment, replacement of small medical equipment and furniture was used to purchase new equipment worth UGX.321,463,831 for a new health Centre for which was still under construction at walling stage by the time of audit on 09 September", "metadata": {"headings": [{"headings_0": {"content": "2,083,244,334", "page": 33, "level": 8}}, {"headings_1": {"content": "auxiliary", "page": 33, "level": 2}}], "page": 33, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. Supplying equipment to an uncompleted structure exposes the entity to a risky of the warranty period ending before the equipment is tested and installed.", "metadata": {"headings": [{"headings_0": {"content": "2,083,244,334", "page": 33, "level": 8}}, {"headings_1": {"content": "auxiliary", "page": 33, "level": 2}}], "page": 33, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "2,083,244,334", "page": 33, "level": 8}}], "page": 33, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should follow guidelines while implementing UGFIT projects. \nd) UGIFT Projects implemented on untitled Land  \nThe PS/ST in a letter date 04\" November 2020 notified Accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the district council did not have land titles for UGIFT projects worth UGX.2,026,198,333 implemented as shown in the table below; \nLand Contract Payments Amount (UGX", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "2,083,244,334", "page": 33, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "2,083,244,334", "page": 33, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "2,083,244,334", "page": 33, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "2,083,244,334", "page": 33, "level": 8}}]], "page": 33, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "240,983,600", "metadata": {"headings": [{"headings_0": {"content": "240,983,600", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], "page": 33, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "III \u2014 Land Agreement  \nCoun \nKuru Sub County Un 1,228,692,562 939,839,184 H/IV \nSeed Seconda Coun  \nCompletion of Lodonga Lodonga Sub Un  \nSeed Secondary School Coun ascertained \n2,255,925,976 845,375,549 371,614,950 0 \nnas cee 4,710,385,260 2,026,198,333 \nyear and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that 4 UGIFT projects that received funding of UGX.5,978,657,27 were not/partially implemented as shown in the table below; \nContract Start End Percenta Inspection Amount date date ge of remarks", "metadata": {"headings": [{"headings_0": {"content": "240,983,600", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}, [{"headings_0": {"content": "240,983,600", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], [{"headings_0": {"content": "240,983,600", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], [{"headings_0": {"content": "240,983,600", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], [{"headings_0": {"content": "240,983,600", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], [{"headings_0": {"content": "240,983,600", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], [{"headings_0": {"content": "240,983,600", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], [{"headings_0": {"content": "240,983,600", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}]], "page": 33, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], "page": 34, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "works done as at 30% June \nConstruction 2,997,830,415 19/02/ 19/02 of Drajini 2023 /2024 \n2023  \n\\| All the two sites were abandoned by the seed S contractor at school \nfoundation level by the time of inspection. The audit noted that kerwa Seed Secondary School \\|  \n\u2018\\| constructed in was  \na wet land. The foundations and VIP latrines was full of water \nfrom underground. The audit team was not given geo-technical reports to confirm the design of the structure catered for water. Completion 371,000,000 N/A N/A 0% N/A Contract not yet signed of Lodonga \nby 9\" Sept 2023 Seed  \nSeconda  \nConstruction 1,755,275,088 02/05/ 2/12/ 64% \nWork at walling stage, of Aminii H/C 2022 2022 contract expired, IV performance security expired on 2/12/2022 us) 2 yr 5 2 bl \nConstruction 854,551,772 05/03/ 05/10 10% of Nyori H/C \n2023 2023 III \n5797876577275 Dan monate Be \na \nie Site at foundation \\*  \nPAR! level, Contractor site has started walling of \\| the maternity ward. \noe i \nProject Contract Start date End date Photo Inspection remarks Amount  \nSupply of 321,463,831 14/06/2023 15/08/2023 Medical order and Medical  \nsupplied, kept in stores,", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}, [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 34, "level": 3}}, {"headings_1": {"content": "240,983,600", "page": 33, "level": 3}}]], "page": 34, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Equipment", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 35, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 34, "level": 3}}], "page": 35, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "warranty period running for Amaniri  \nbefore utilization. The H/C IV  \nproject is at 64% level of completion. Training and installation component paid to the contractor before the work done. Supply of 153,930,000 20/06/2022 mE 30/06/2022  \nComputers delivered on", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 35, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 34, "level": 3}}], "page": 35, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Computers", "metadata": {"headings": [{"headings_0": {"content": "Computers", "page": 35, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 35, "level": 2}}], "page": 35, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30\" July 2022. Still at the to Lodonga  \ndistrict stores, not yet Seed  \ntested and installed.", "metadata": {"headings": [{"headings_0": {"content": "Computers", "page": 35, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 35, "level": 2}}], "page": 35, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Secondary", "metadata": {"headings": [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], "page": 35, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Warranty period expired School  \nb time of audit. 475,393,831\\| \\|] \nNon-utilisation of infrastructure and supplies implies that programs objectives of improving health and education services were not achieved. The Accounting Officer explained that the procurement was done by the Ministry of Health and Education before the completion of the projects. \nRecommendation  \nThe Accounting Officer should expedite the process of completion so that supplies can be used. \n3.6 Uganda Support to Municipal Infrastructure Development - Additional Financing (USMID-AF  \nUganda Support to Municipal Infrastructure Development (USMID) Program is a World Bank/IDA project which is expected to run up to 2022/2023 to Support Municipal Infrastructure Development Program and Refugee Hosting Districts. The purpose of USMID-AF Program is; \no To leverage institutional strengthening at the municipal LGs  \no TO improve municipal urban infrastructure  \noe Support to selected district LGs hosting refugees to improve planning, land tenure security, and small-scale infrastructure investments. \nThe district had ESMPs for the running projects o \nMLHUD approved the technical specifications of procured tooling 3.6.2 Areas of improvement \nI noted the following areas where the District needs improvementBelow is a breakdown of the planned and actual activities that were implemented using the grant. \na) Planning, Budgeting & Funding  \nDistrict\u2019s plan for the USMID-AF Program Activities  \nArticle 4 (a) of the Program Participating Agreement requires the Accounting Officer to prepare work plans and budgets as required under the Local Governments Act (LGA) Cap 243, 2007 Public Finance Management Act (PFMA), 2015, Public Procurement and Disposal of Public Assets (PPDA), 2006, and other applicable laws and regulations. \nI observed that Nine (09) USMID projects/subprojects worth UGX.28,520,301,448 were partially implemented and captured in the entity work plans and budgets for the financial years under review. Refer to Appendix 9. \nIn addition, I observed that six (06) critical sub \u2014 projects worth UGX.20,991,293,861 selected and prioritized were not included in the district budgets table below refers. \nTable showing USMID critical projects identified but not included in the district work plans/budgets \nProjects/Subprojects. Planned Expenditure Grant  \nSRHD  \nUnder 5 markets Restaurants and non-food item lockups  \n1,157,354,000 \u2014 \nwere scoped out from the BOQS  \nResource Canters \u2014 external works scoped out(Chain link)  \n1,181,283,000 from the BOQS \nLot 2 Yoyo \u2014 Imvepi road \u2014 16.05km", "metadata": {"headings": [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}, [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}], [{"headings_0": {"content": "Secondary", "page": 35, "level": 2}}, {"headings_1": {"content": "Computers", "page": 35, "level": 8}}]], "page": 35, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9,230,000,000", "metadata": {"headings": [{"headings_0": {"content": "9,230,000,000", "page": 36, "level": 2}}, {"headings_1": {"content": "Secondary", "page": 35, "level": 2}}], "page": 36, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Locomgo \u2014 Kale Road \u2014 20km and Construction of Kochi  \n7,661,000,000 bridge  \nBarakala \u2014 \nKoka Road \u2014 20km \nb) Failure to meet the minimum access conditions for the grant  \nArticle 4 (b) of the Program Participating Agreement requires the local government to meet the minimum access conditions for the grant as set out in the performance assessment tool. \nI observed that the district did not meet the minimum access conditions for the grant as indicated in the table below; \nSn Condition Assessment \\| Remarks 1 All Heads of Department to be substantive. \n2 Head of Finance to be a Certified Public", "metadata": {"headings": [{"headings_0": {"content": "9,230,000,000", "page": 36, "level": 2}}, {"headings_1": {"content": "Secondary", "page": 35, "level": 2}}, [{"headings_0": {"content": "9,230,000,000", "page": 36, "level": 2}}, {"headings_1": {"content": "Secondary", "page": 35, "level": 2}}], [{"headings_0": {"content": "9,230,000,000", "page": 36, "level": 2}}, {"headings_1": {"content": "Secondary", "page": 35, "level": 2}}], [{"headings_0": {"content": "9,230,000,000", "page": 36, "level": 2}}, {"headings_1": {"content": "Secondary", "page": 35, "level": 2}}], [{"headings_0": {"content": "9,230,000,000", "page": 36, "level": 2}}, {"headings_1": {"content": "Secondary", "page": 35, "level": 2}}], [{"headings_0": {"content": "9,230,000,000", "page": 36, "level": 2}}, {"headings_1": {"content": "Secondary", "page": 35, "level": 2}}]], "page": 36, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accountant (CPA).", "metadata": {"headings": [{"headings_0": {"content": "Accountant (CPA).", "page": 37, "level": 8}}, {"headings_1": {"content": "9,230,000,000", "page": 36, "level": 2}}], "page": 37, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Head of Internal Audit to be CPA. \nNo Head of Engineering, Planning, Health and Finance are actin Yes \nNo  \n4 The District Engineer to be a registered No Not registered", "metadata": {"headings": [{"headings_0": {"content": "Accountant (CPA).", "page": 37, "level": 8}}, {"headings_1": {"content": "9,230,000,000", "page": 36, "level": 2}}, [{"headings_0": {"content": "Accountant (CPA).", "page": 37, "level": 8}}, {"headings_1": {"content": "9,230,000,000", "page": 36, "level": 2}}], [{"headings_0": {"content": "Accountant (CPA).", "page": 37, "level": 8}}, {"headings_1": {"content": "9,230,000,000", "page": 36, "level": 2}}]], "page": 37, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineer.", "metadata": {"headings": [{"headings_0": {"content": "Engineer.", "page": 37, "level": 8}}, {"headings_1": {"content": "Accountant (CPA).", "page": 37, "level": 8}}], "page": 37, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Submission of responses to Auditor General's  \nYes report to PSST within the prescribed period. \nThe funds were released based on yearly performance results conducted by OPM. \nFailure to meet the minimum access conditions for the grant affects program implementation and delays delivery of services to the intended beneficiaries. \nThe Accounting Officer attributed the failure to meet the minimum access conditions to lack of attractions for the qualified people to work in Yumbe and the ban on recruitment by the Ministry of Public Service.", "metadata": {"headings": [{"headings_0": {"content": "Engineer.", "page": 37, "level": 8}}, {"headings_1": {"content": "Accountant (CPA).", "page": 37, "level": 8}}, [{"headings_0": {"content": "Engineer.", "page": 37, "level": 8}}, {"headings_1": {"content": "Accountant (CPA).", "page": 37, "level": 8}}], [{"headings_0": {"content": "Engineer.", "page": 37, "level": 8}}, {"headings_1": {"content": "Accountant (CPA).", "page": 37, "level": 8}}], [{"headings_0": {"content": "Engineer.", "page": 37, "level": 8}}, {"headings_1": {"content": "Accountant (CPA).", "page": 37, "level": 8}}]], "page": 37, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineer.", "page": 37, "level": 8}}], "page": 37, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should always seek clearance from the Ministry of Public Service in order to advertise for vacant positions. \nc) Funding of the Program  \nOut of the approved budget of UGX.30,291,709,484 as per the MOU for USMID AF activities, UGX.17,623,065,069 was released/availed to the entity during the period under review representing 58 % performance. The table below shows the details for releases for funds. \nFinancial Budget (UGX) Release/warrant Funds Swept Actual Budget Variance (UGX) Year (a) (UGX)(b) Back end of F/Y (B-C) UGX) (C)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineer.", "page": 37, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineer.", "page": 37, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineer.", "page": 37, "level": 8}}]], "page": 37, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], "page": 38, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the relevant stakeholders to ensure that all the funds allocation for USMID-AF activities are realized in its entirety. \nd) Absorption of funds  \nOut of the availed amount of UGX.17,623,065,069 for USMID-AF activities, UGX.17,623,065,069 was spent by the entity during the period under review. \nTable 3: showing variations between Actual release and expenditure", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}]], "page": 38, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ki Year Absorption", "metadata": {"headings": [{"headings_0": {"content": "Ki Year Absorption", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], "page": 38, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Released (UGX) (a Expenditure (UGX) (b) \\| Variance (UGX) (a-b) 2018/2019 \\|  \n2019/2020 5,100,428,130 0 5,100,428,130 2020/2021 14,082,741,012 0 14,082,741,012 2021/2022 9,348,398,410 2,819,181,296 \\| 6,453,392,786 2022/2023 14,803,883,773 14,803,883,773 0 Total 43,335,451,325 17,623,065,069 25,636,561,928 \nFailure to absorb funds adversely affects service delivery. \nThe Accounting Officer explained that the under absorption was caused by the delayed release of the designs and BOQS from the Ministry of Lands and Urban Development.", "metadata": {"headings": [{"headings_0": {"content": "Ki Year Absorption", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}, [{"headings_0": {"content": "Ki Year Absorption", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Ki Year Absorption", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}]], "page": 38, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Ki Year Absorption", "page": 38, "level": 1}}], "page": 38, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should always ensure that all funds availed are absorbed and spent for the planned purpose. \ne) Failure to revote unspent project funds  \nSection 7.3.1 of POM 2019 requires that the funds committed (not yet utilized) funds by end of each current FY shall be utilized in the ensuing FY by the Local Governments. \nHowever, it was observed that out of UGX.25,636,561,928 (cumulative figure for all the years) unspent by the entity UGX.11,553,820,916 representing 45 % was revoted by MOFPED. See table below \nFinancial Unspent balance (UGX) Amount revoted (obtained in Variance UGX year proceeding year) (UGX) a-b) (UGX \\| 2018/2019  \n2019/2020 5,100,428,130 0 \\| 0 2020/2021 \\| 14,082,741,012 5,100,428,130 8,982,312,882 2021/2022 6,453,392,786 6,453,392,786 0 0 \n0 \nf) Implementation of program activities", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Ki Year Absorption", "page": 38, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Ki Year Absorption", "page": 38, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Ki Year Absorption", "page": 38, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Ki Year Absorption", "page": 38, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Ki Year Absorption", "page": 38, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Ki Year Absorption", "page": 38, "level": 1}}]], "page": 38, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], "page": 39, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 7.3.2 of the POM requires Program funds to be used to finance investments stipulated in the work plans submitted to MLHUD. \nI reviewed the contract management files and observed the following irregularities; \no One (01) recommendation to CMD investments Ltd raised by contract managers was not addressed. The recommendation was in respect of the company to have on site the technical people as indicated in the Bid documents. The technical people that were on site during the project implementation included a sociologist, Foreman, Environment Officer, Contract Managers, Electrical Technician, Quantity surveyor and land surveyor. In the absence of the key personnel the intended objective of the project may not be achieved;", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}, [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}]], "page": 39, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o I noted 5 contracts worth UGX.12,498,649,660 whose contracts and performance securities expired on 11\" May 2023 had not completed work and the Accounting Officer had not charged the companies liquidated damages as per the special conditions of contract. Inspection Details in Appendix 9.  \n\u00a9 Jalso noted four (04) subprojects worth UGX.16,021,651,788 in Phase 11 under the program that were behind schedule as per the program of works. Details in Appendix 1.  \no It was further observed the works were not covered as per GCC18.1 of the special conditions of contracts that required the minimum insurance cover to be as follows;  \na) The minimum cover for insurance of the works, plant and materials to be at 110% of the contract value  \nb) The minimum cover for personal injury or death insurance at 50% of the contract value. \nRecommendation  \nThe Accounting Officer should terminate the expired contracts and re-advertise the works. \n", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}, [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}]], "page": 39, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Monitoring of Program Activities  \nFailure Implement Monitoring and Evaluation Recommendations  \nSection 2.7 requires the implementing LGs to prepare a monitoring report following the M&E reporting formats on planning and implementation.", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], "page": 39, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I noted that all worth  \ndid not the \nthe roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to economic welfare of the communities. \nThe objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented in accordance with the work plan and to the desired quality. \n3.7.1 Funding for road activities under URF  \nThe district received UGX.932,724,596 from Uganda Road Fund and transferred UGX.280,638,664 to its Town council and UGX.257,349,470 to its sub counties. The balance of UGX.394,736,462 was to be utilized on District Roads. \nA review of the district work plans revealed that UGX.454,938,213 was budgeted to cater for District roads activities using Road gangs and the force Account mechanism as indicated in the table below. \nI noted that the district did not receive all its budget funds. Out of the total budget, only UGX.394,736,462 (87%) was received resulting into a shortfall of UGX.60,201,751 (13%) as indicated in the table below. \nCategory \nPlanned Annual Actual  \nExpenditure Expenditure Expenditure Routine Manual Maintenance  \nRoutine Mechanized Maintenance 134,915,200 134,915,200 0 Periodic Maintenance \\| 0 0 0 Bridges 0 0 0 Other Structures (Culvert Installation) 12,055,000 12,055,000 Bridges (bridge rehabilitation  \nSensitization meeting on environment, 0 0 0 HIV/AIDS  \nAdrics \n8,598,000 \\| 8,598,000 0 0 0 0 Equipment repairs 53,730,000 0 District road committee operations 13,945,000 6,500,000 7,445,000 Supervision/Administration costs 27,758,000 26,275,000 1,483,000 Total 454,938,213 180,283,005 60,201,751 \nThe failure to fully fund the budget resulted into failure to implement planned activities such as Lomunga \u2014 Kuru (9.4km), Rodo \u2014 Kaya(16.3km), Kulikulinga \u2014 Kuru (11km), \nMechanized Maintenance Road works totalling to 332.9 km at cost of UGX.338,852,213, however, only 232.7 km (69.75%) were undertaken at a cost UGX.299,633,462 (30.25%) as indicated in the table below; \nCategory Planned Planned  \nAnnual length Expenditure KM Expenditure KM", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}, [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}]], "page": 39, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Maintenance. 0s", "metadata": {"headings": [{"headings_0": {"content": "Maintenance. 0s", "page": 41, "level": 1}}, {"headings_1": {"content": "Projects", "page": 39, "level": 2}}], "page": 41, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eee ar eo", "metadata": {"headings": [{"headings_0": {"content": "eee ar eo", "page": 41, "level": 3}}, {"headings_1": {"content": "Maintenance. 0s", "page": 41, "level": 1}}], "page": 41, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[Totaldistance 332.9 294,537,888 232.7 299,633,462 Source: URF work plan and quarterly performance reports \nAccording to my inspection carried out in September 2023 and progressive performance reports, I have observed the following;", "metadata": {"headings": [{"headings_0": {"content": "eee ar eo", "page": 41, "level": 3}}, {"headings_1": {"content": "Maintenance. 0s", "page": 41, "level": 1}}, [{"headings_0": {"content": "eee ar eo", "page": 41, "level": 3}}, {"headings_1": {"content": "Maintenance. 0s", "page": 41, "level": 1}}]], "page": 41, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The district planned to maintain 282.8 km under routine manual maintenance at a o  \ncost of UGX.203,937,013. I noted that the district maintained only 182.6 km at cost UGX.164,718,262. This implies 100.2km are in bushy and in bad state.  \no The district also planned to maintain 50.1 km under routine mechanised maintenance at a cost of UGX.134,915,200. However, all the 50.1 km were maintained at a cost of UGX.134,915,200. The Accounting Officer attributed the underperformance due to budget cuts.  \no The District did not budget for periodic maintenance of roads despite the destruction of a number of roads by the rainy seasons. There is a risk that the roads will further deteriorate given the meagre resources. Access to service delivery centres like Schools, Hospitals and Markets is hindered. \nThe Accounting Officer should ensure that the roads are routinely maintained to avoid further deterioration and to also liaise with the Uganda Road Fund for increased funding to the sector. \n3.7.3 Inspection of roads  \nThe district also planned to construct head walls on culverts installed on 2 roads that is; Lodoga-Adibo, and Aliodranyusi-Kali and improvement of approaches in financial year 2022/2023 at an estimated cost of UGX.12,055,000. I noted that due to budget cut which resulted to non-construction of the head walls, Absence of headwalls to secure the culverts lead to culvert being washed away on all the headwalls roads above by running water especial from August update. The physical inspection carried out on the \nCulvert that was washed away due to non- construction of head wall on Road \nThe Accounting Officer explained that the funds were inadequate to have structures/headwalls constructed on the two roads. Due to connectivity demand by communities along the feeder roads, the first phase was to install the culverts. It\u2019s unfortunate that the top material was washed away; however, this will be rectified going forward. The construction of headwalls and wing walls was carried over to the FY", "metadata": {"headings": [{"headings_0": {"content": "eee ar eo", "page": 41, "level": 3}}, {"headings_1": {"content": "Maintenance. 0s", "page": 41, "level": 1}}, [{"headings_0": {"content": "eee ar eo", "page": 41, "level": 3}}, {"headings_1": {"content": "Maintenance. 0s", "page": 41, "level": 1}}], [{"headings_0": {"content": "eee ar eo", "page": 41, "level": 3}}, {"headings_1": {"content": "Maintenance. 0s", "page": 41, "level": 1}}], [{"headings_0": {"content": "eee ar eo", "page": 41, "level": 3}}, {"headings_1": {"content": "Maintenance. 0s", "page": 41, "level": 1}}], [{"headings_0": {"content": "eee ar eo", "page": 41, "level": 3}}, {"headings_1": {"content": "Maintenance. 0s", "page": 41, "level": 1}}]], "page": 41, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023/24.", "metadata": {"headings": [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], "page": 42, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Furthermore, the District Engineer revealed that, the roads in poor condition required intervention of periodic maintenance. \nTable 6a of the URF Budgeting Guidelines for FY 2020-2021 for DUCAR provides unit cost ranges for various road interventions and constructions where 1 km of Periodic Maintenance taking into consideration the rise in costs on input materials is UGX.15,650,000. This implies that in order to restore these roads to a good motor able condition; the district would require UGX.5,209,885,000 as presented in the table below. \nPoor condition roads \nUnit cost as per URF budgeting Total ideal amount required (Km) A guidelines (UGX) B (UGX) C=(A\\*B) 332,9] 15,650,000 5,209,885,000  \nSource: URF Budgeting Guidelines for FY 2020-21 \nGiven the current funding of UGX.299,633,462, towards roads maintenance it will take the district many years to restore poor roads to a good motor able condition. \nThere is a risk of implementation of sub-standard works with a limited lifespan in a bid to work on more kilometres than budgeted given the limited resources which may affect service delivery. \nThe Accounting Officer explained that it is at the discretion of URF to send a particular \nIt was noted that during the year under review Yumbe DLG failed to dispose of a number of assets that had been recommended for disposal by the board of survey report of 2021/2022 neither was there evidence that the disposal process had been initiated by the Procurement and Disposal Unit. \nIt was further observed that some vehicles were in private garages for over 8 years as shown in the table below: \nCHASSIS NO. MAKE LOCATION \nTIME/Y EARS \n71630 up enterprise Arua SADUJ840000E0155025 Nissan Arua Diocese \n1930930 Hard body  \n3 UAA687N 1HZ4164 CHJITERRB71X000196 Toyota Oscar 3 Land rendezvous Arua \ncruiser  \n4 UAA451N 5L6616930 AHCK22G903000865 Hilux Arua Noah \nEnterprise Garage \nhard bod  \n\u00ae] UG0460z WLAT12506 WO8/MON/15/11MUNB Ford Meckatronic 03 97 \\_\\| garage \nAs such, the assets are prone to vandalism and deterioration and the storage charges could escalate higher than disposal price. \nThe Accounting Officer explained that they could not dispose of the assets because the valuer from the Ministry of Works did not come to value the assets.", "metadata": {"headings": [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}, [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}], [{"headings_0": {"content": "2023/24.", "page": 42, "level": 1}}, {"headings_1": {"content": "eee ar eo", "page": 41, "level": 3}}]], "page": 42, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "2023/24.", "page": 42, "level": 1}}], "page": 43, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should follow up valuation and ensure that assets due for board off are disposed. \n4.2 Limited recovery of YLP and UWEP Revolving Funds  \nThe Youth Livelihood Programme (YLP) and Uganda Women Entrepreneur Programme (UWEP) are Government Programs implemented under the Ministry of Gender, Labour and Social Development (MoGLSD), aimed at responding to the existing challenge of unemployment among the Youth and women marginalization. \n5% Interest Total Amount Amount Amount Balance outstanding", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "2023/24.", "page": 42, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "2023/24.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "2023/24.", "page": 42, "level": 1}}]], "page": 43, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Financial", "metadata": {"headings": [{"headings_0": {"content": "Financial", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Disbursed Recovered (Interest Year  \nInclusive 15801575 \\|\\_\\_331,833,075 170,372,213", "metadata": {"headings": [{"headings_0": {"content": "Financial", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "316,031,500", "metadata": {"headings": [{"headings_0": {"content": "316,031,500", "page": 44, "level": 2}}, {"headings_1": {"content": "Financial", "page": 44, "level": 3}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[2014/72015", "metadata": {"headings": [{"headings_0": {"content": "[2014/72015", "page": 44, "level": 5}}, {"headings_1": {"content": "316,031,500", "page": 44, "level": 2}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a [212,700,000", "metadata": {"headings": [{"headings_0": {"content": "a [212,700,000", "page": 44, "level": 2}}, {"headings_1": {"content": "[2014/72015", "page": 44, "level": 5}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "418,771 900 50,440,750 16225020. 8,112,963 8 112,963", "metadata": {"headings": [{"headings_0": {"content": "a [212,700,000", "page": 44, "level": 2}}, {"headings_1": {"content": "[2014/72015", "page": 44, "level": 5}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "102,740,400", "metadata": {"headings": [{"headings_0": {"content": "102,740,400", "page": 44, "level": 2}}, {"headings_1": {"content": "a [212,700,000", "page": 44, "level": 2}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eae", "metadata": {"headings": [{"headings_0": {"content": "eae", "page": 44, "level": 5}}, {"headings_1": {"content": "102,740,400", "page": 44, "level": 2}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sn er ee 17,124,075 359,605,575", "metadata": {"headings": [{"headings_0": {"content": "eae", "page": 44, "level": 5}}, {"headings_1": {"content": "102,740,400", "page": 44, "level": 2}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 44, "level": 5}}, {"headings_1": {"content": "eae", "page": 44, "level": 5}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "17,558,500", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 44, "level": 5}}, {"headings_1": {"content": "eae", "page": 44, "level": 5}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "51.153.000. 342,481,500", "metadata": {"headings": [{"headings_0": {"content": "51.153.000. 342,481,500", "page": 44, "level": 4}}, {"headings_1": {"content": "ee", "page": 44, "level": 5}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "37,557,650 788,710,650", "metadata": {"headings": [{"headings_0": {"content": "37,557,650 788,710,650", "page": 44, "level": 5}}, {"headings_1": {"content": "51.153.000. 342,481,500", "page": 44, "level": 4}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "37,267,000", "metadata": {"headings": [{"headings_0": {"content": "37,267,000", "page": 44, "level": 3}}, {"headings_1": {"content": "37,557,650 788,710,650", "page": 44, "level": 5}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "report made by the focal person on the UWEP Relatedly, I noted from the summarised  \nfunded from 2016/2017 to 2020/21 were programme have repaid a total amount of \nthat whereas the groups that were UGX.794,457,949(Exclusive of Interest) by expected to  \n2021/2022, only UGX.95,879,094 had been \nrecovered leaving close of the financial year UGX.698,587,855. I was not provided with the detailed an outstanding balance of  \naging analysis to ascertain which of the funds disbursement", "metadata": {"headings": [{"headings_0": {"content": "37,267,000", "page": 44, "level": 3}}, {"headings_1": {"content": "37,557,650 788,710,650", "page": 44, "level": 5}}, [{"headings_0": {"content": "37,267,000", "page": 44, "level": 3}}, {"headings_1": {"content": "37,557,650 788,710,650", "page": 44, "level": 5}}], [{"headings_0": {"content": "37,267,000", "page": 44, "level": 3}}, {"headings_1": {"content": "37,557,650 788,710,650", "page": 44, "level": 5}}]], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "schedule", "metadata": {"headings": [{"headings_0": {"content": "schedule", "page": 44, "level": 1}}, {"headings_1": {"content": "37,267,000", "page": 44, "level": 3}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "schedule", "page": 44, "level": 1}}, {"headings_1": {"content": "37,267,000", "page": 44, "level": 3}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "breakdown", "metadata": {"headings": [{"headings_0": {"content": "breakdown", "page": 44, "level": 2}}, {"headings_1": {"content": "schedule", "page": 44, "level": 1}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in order to calculate the interest due per group.  \ngroups were over due  \nthat other eligible groups would be unable Failure to repay in a timely manner implies  \nthe funds since this is a revolving fund.  \nto access", "metadata": {"headings": [{"headings_0": {"content": "breakdown", "page": 44, "level": 2}}, {"headings_1": {"content": "schedule", "page": 44, "level": 1}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}, {"headings_1": {"content": "breakdown", "page": 44, "level": 2}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "both YLP and UWEP beneficiary groups to The without further delay. \nAccounting Officer should follow up on recover the amounts \nOther Information \nthe Other Information. The Other Information Accounting Officer is responsible for  \nThe of responsibilities of the Accounting information. \nOfficer and the commentaries comprises the statement  \nAccounting Officer, and other supplementary  \nby the Head of Accounts and the  \nfinancial statements and my auditors\u2019 report Other Information does not include the  \nthe Other Information and I", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}, {"headings_1": {"content": "breakdown", "page": 44, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}, {"headings_1": {"content": "breakdown", "page": 44, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}, {"headings_1": {"content": "breakdown", "page": 44, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}, {"headings_1": {"content": "breakdown", "page": 44, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}, {"headings_1": {"content": "breakdown", "page": 44, "level": 2}}]], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The", "metadata": {"headings": [{"headings_0": {"content": "The", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the financial statements does not cover thereon. My opinion on  \ndo not express an audit opinion or any form \nof assurance conclusion thereon. \nstatements, My responsibility is to read the Other In connection with my audit of the financial  \nInformation is materially consistent and, doing so, consider whether the Other  \notherwise appears to \npreparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "The", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}, [{"headings_0": {"content": "The", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}], [{"headings_0": {"content": "The", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}], [{"headings_0": {"content": "The", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}], [{"headings_0": {"content": "The", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}]], "page": 44, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"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\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 ISSAT's, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "The", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}], "page": 45, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "parishes.", "metadata": {"headings": [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}], "page": 48, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.4 Review of Governance Structures  \nParagraph 21 of PDM A Local Government (LG) Guide for Supporting Households & -  \nEnterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar \nAPDM SACCO shall hold a General meeting to; pass byelaws, admit new members, o \nelect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Executive Committee shall be the decision making body for the SACCO and o \nhave 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans. \neo The Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems.  \no The Production subcommittee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach Parish shall have aPDM SACCO and a PRF designated bank account for that o \nPDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Management Response structure", "metadata": {"headings": [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}, [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}]], "page": 48, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. HLG  \nCore e The HLG Core Implementation The Accounting Officer explained", "metadata": {"headings": [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}], "page": 49, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "parishes.", "page": 48, "level": 1}}, {"headings_1": {"content": "The", "page": 44, "level": 3}}], "page": 49, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 49, "level": 3}}, {"headings_1": {"content": "parishes.", "page": 48, "level": 1}}], "page": 49, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "team was not fully constituted as that the District Core Team has Teams  \nper the guideline.  \nbeen fully instituted and trained, o The District/MC/City Council did the team conducted PDM roll out not prepare quarterly across the District, sensitized performance reports/ 2 out 4 stakeholders at District and sub quarterly performance reports county level Sub county/Town were prepared as evidence of Council teams (SACAO/TCs, CDOs functionality.  \nand Extension staff). Further e There was no evidence of; cascaded the training to Mobilization and sensitization of Parish/Ward Level training the various stakeholders at all Enterprise group leaders, Parish levels including communities, Development Committee Members Support for the continuous and PDM Executives on their roles formation of PDM enterprise and responsibilities, Farming as a groups, Training of the PDM business, Wealth ranking, enterprise groups and SACCOs, Household visioning and and Continuous data collection Enterprise selections and Good at household and community Agricultural practices on levels.  \nEnterprises selected PRF Access and loan processing and approvals as well as business plan \ne Did not prepare / prepared 2 out PDCs has been developed and 4 quarterly performance reports. shared to guide on records to maintain and data sources for monitoring and evaluation. \nGeneral Meetings by e 10 SACCOs held their first The Accounting Officer explained PDM SACCOs \ngeneral meeting more than 1 that Yumbe district had 196 PDM SACCOs established. To hold ist month after their registration.  \nand 2nd General meetings eIn 10 SACCOs, a leadership required the  \npresence \nof District vetting committee was not Commercial Officer, being alone in elected and inaugurated  \nthe department he took time to e In 10 PDM SACCOs, the vetting cover all SACCOs, this resulted in criterion following the PDM meetings being held more than SACCO byelaws was not one month late.  \napproved/not included in the The Districts was cleared and guided on PDM roll out between", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 49, "level": 3}}, {"headings_1": {"content": "parishes.", "page": 48, "level": 1}}, [{"headings_0": {"content": "Implementation", "page": 49, "level": 3}}, {"headings_1": {"content": "parishes.", "page": 48, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 49, "level": 3}}, {"headings_1": {"content": "parishes.", "page": 48, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 49, "level": 3}}, {"headings_1": {"content": "parishes.", "page": 48, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 49, "level": 3}}, {"headings_1": {"content": "parishes.", "page": 48, "level": 1}}]], "page": 49, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "minutes/agenda", "metadata": {"headings": [{"headings_0": {"content": "minutes/agenda", "page": 50, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 49, "level": 3}}], "page": 50, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25th May 2022 and 27th May e 10 PDM SACCOs did not have 2023. This was a tight schedule training of the PDM SACCO given the processes to follow, members during the meeting  \navailable staff and the number of e 10 PDM SACCOs did not include parishes/wards to cover.  \nthe bank account opening Subsequent meetings were Special General Meetings held to replace resolution in the minutes  \nBoard members who stepped aside by the time of the first general for one reason or another. And sat e  \nas \nand when matter required the a  \nmeeting,10 PDM SACCOs had  \ngeneral Assembly. The day-to-day already received funds  \nmatters are handled by the SACCO Executives", "metadata": {"headings": [{"headings_0": {"content": "minutes/agenda", "page": 50, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 49, "level": 3}}, [{"headings_0": {"content": "minutes/agenda", "page": 50, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 49, "level": 3}}]], "page": 50, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. PDM SACCO Board", "metadata": {"headings": [{"headings_0": {"content": "minutes/agenda", "page": 50, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 49, "level": 3}}], "page": 50, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 51, "level": 3}}, {"headings_1": {"content": "minutes/agenda", "page": 50, "level": 3}}], "page": 51, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Teams at HLG level \nTraining of Local e The training of local experts was carried out onO", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 51, "level": 3}}, {"headings_1": {"content": "minutes/agenda", "page": 50, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 51, "level": 3}}, {"headings_1": {"content": "minutes/agenda", "page": 50, "level": 3}}]], "page": 51, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nNature of Observations Management Response registration  \nRegistration of e 10 SACCOs were registered  \nPDM SACCOs under the Cooperative  \nUnder the Societies Act.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 51, "level": 3}}, {"headings_1": {"content": "minutes/agenda", "page": 50, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 51, "level": 3}}, {"headings_1": {"content": "minutes/agenda", "page": 50, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 51, "level": 3}}, {"headings_1": {"content": "minutes/agenda", "page": 50, "level": 3}}]], "page": 52, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cooperative", "metadata": {"headings": [{"headings_0": {"content": "Cooperative", "page": 52, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 51, "level": 3}}], "page": 52, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Approval", "metadata": {"headings": [{"headings_0": {"content": "Approval", "page": 54, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 52, "level": 3}}], "page": 54, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "accessed loans before 5\" June 2023 that all beneficiaries were selected were not selected through the during the wealth ranking conducted Process  \nwhen PDM was first rolled out. These PDMIS.  \nwere then formed into Enterprise e 24 beneficiaries in 7 Parishes who groups of 10-30 beneficiaries, who accessed loans after 5 June 2023, elected their Leaders who in turn there was no evidence that they had  \nwent to Elect the interim PDM SACCO been vetted by a village meeting Executives.  \nconvened by the enterprise groups as  \nlad inne table Below. \nEnterprise groups formed in this way vetted and recommended members PDM SACCO Loans Committee (Executive Committee) to access PRF Loan Application forms).", "metadata": {"headings": [{"headings_0": {"content": "Approval", "page": 54, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 52, "level": 3}}, [{"headings_0": {"content": "Approval", "page": 54, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 52, "level": 3}}]], "page": 54, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Insurance Policy for e All 24 sampled PRF beneficiaries who The Accounting Officer indicated Farming", "metadata": {"headings": [{"headings_0": {"content": "Approval", "page": 54, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 52, "level": 3}}], "page": 54, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "carried out farming enterprises in that they had not received any Enterprises \nPDM SACCOs did not obtain guideline from the line ministries agricultural insurance policies from and UAIS in this regard. Relevant UAIS. \nstakeholders MoLG, MoFPED, MAAIF, PDM Secretariat would be engaged so that beneficiaries are cushioned against unforeseen factors. \nFailure to identify subsistence households using the wealth ranking tool and select and implement prioritized projects may undermine the achievement of pillar objectives. Failure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. While, Lack 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": 54, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 52, "level": 3}}, [{"headings_0": {"content": "Approval", "page": 54, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 52, "level": 3}}], [{"headings_0": {"content": "Approval", "page": 54, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 52, "level": 3}}], [{"headings_0": {"content": "Approval", "page": 54, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 52, "level": 3}}]], "page": 54, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 54, "level": 3}}, {"headings_1": {"content": "Approval", "page": 54, "level": 2}}], "page": 54, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a) Confirmation of PRF Loan Disbursements to Households  \nI noted that all beneficiaries sampled received what they expected to receive. \nb) Physical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 54, "level": 3}}, {"headings_1": {"content": "Approval", "page": 54, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 54, "level": 3}}, {"headings_1": {"content": "Approval", "page": 54, "level": 2}}]], "page": 55, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 55, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 54, "level": 3}}], "page": 55, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 beneficiary in 10 PDM SACCOs had implemented a different project \u00b0 \nName of Loan Loan  \nStatus of PRF Amoun Amount the beneficiar tas per as per  \nY SACCO househol  \nrecords d  \nevidence  \nprovided  \nRenda Jamila \n% -24) Beneficiar ~  \nParish Alodriku \n.\u00bb S31) y used the re. money to buy sheep instead of goats \n6 beneficiaries in 10 PDM SACCOs had non-existent projects. Details in the table oe", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 55, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 54, "level": 3}}, [{"headings_0": {"content": "following;", "page": 55, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 54, "level": 3}}], [{"headings_0": {"content": "following;", "page": 55, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 54, "level": 3}}], [{"headings_0": {"content": "following;", "page": 55, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 54, "level": 3}}], [{"headings_0": {"content": "following;", "page": 55, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 54, "level": 3}}]], "page": 55, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below,", "metadata": {"headings": [{"headings_0": {"content": "below,", "page": 55, "level": 2}}, {"headings_1": {"content": "following;", "page": 55, "level": 1}}], "page": 55, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN. Loan Loan Name  \nAmount Amount as per  \nSACCO household records evidence provided \nKowonga Kowonga Etoga 1,000,000 1,000,000 Project is DLG Parish Aria PDM Wahab  \nnon- SACCO Dalausi existent. Kowonga Kowonga\\_\\| Iitiru Aisa 1,000,000 1,000,000 Project is Parish Aria PDM  \nnon- SACCO  \nexistent. Kowonga Kowonga\\_ Indru Alli 1,000,000 1,000,000 Project is Parish Aria PDM  \nnon- SACCO  \nexistent.", "metadata": {"headings": [{"headings_0": {"content": "below,", "page": 55, "level": 2}}, {"headings_1": {"content": "following;", "page": 55, "level": 1}}, [{"headings_0": {"content": "below,", "page": 55, "level": 2}}, {"headings_1": {"content": "following;", "page": 55, "level": 1}}]], "page": 55, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 56, "level": 3}}, {"headings_1": {"content": "below,", "page": 55, "level": 2}}], "page": 56, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should follow up on the beneficiaries of non-existent projects and arrangements made to recover the funds as per the provisions in the PRF Agreements signed with the beneficiaries. \nJafar \nJohn F.S. Muwanga AUDITOR GENERAL \n28 December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 56, "level": 3}}, {"headings_1": {"content": "below,", "page": 55, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 56, "level": 3}}, {"headings_1": {"content": "below,", "page": 55, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 56, "level": 3}}, {"headings_1": {"content": "below,", "page": 55, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 56, "level": 3}}, {"headings_1": {"content": "below,", "page": 55, "level": 2}}]], "page": 56, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 56, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 56, "level": 3}}], "page": 56, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "APPENDICES \nppendix Performance of Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 56, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 56, "level": 3}}, [{"headings_0": {"content": "ORIGINAL Copy", "page": 56, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 56, "level": 3}}]], "page": 57, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[No", "metadata": {"headings": [{"headings_0": {"content": "[No", "page": 57, "level": 1}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 56, "level": 6}}], "page": 57, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. Collections Variance", "metadata": {"headings": [{"headings_0": {"content": "[No", "page": 57, "level": 1}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 56, "level": 6}}], "page": 57, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "[No", "page": 57, "level": 1}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 56, "level": 6}}], "page": 57, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "]|Aprovedbuget", "metadata": {"headings": [{"headings_0": {"content": "]|Aprovedbuget", "page": 57, "level": 1}}, {"headings_1": {"content": "[No", "page": 57, "level": 1}}], "page": 57, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "or", "metadata": {"headings": [{"headings_0": {"content": "or", "page": 57, "level": 1}}, {"headings_1": {"content": "]|Aprovedbuget", "page": 57, "level": 1}}], "page": 57, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "crc eee Oe a 2 [LocalServicesTax 186,824,000] 345,565,334 158,741,334 oi eR ee B00: 80,000", "metadata": {"headings": [{"headings_0": {"content": "or", "page": 57, "level": 1}}, {"headings_1": {"content": "]|Aprovedbuget", "page": 57, "level": 1}}], "page": 57, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Ueenses 0000 OE \\_\\_\\| Other tax revenues  \n\\| Non-TaxRevenues \\| \\| 5 Propertyincome. \\| \\| 2941747000 [6 [Dividends 0] oes ee meee ae ieee \\_\\|Saleofgoodsandservices CO 0\\| [530 radmintessandileenses sarees i 572", "metadata": {"headings": [{"headings_0": {"content": "or", "page": 57, "level": 1}}, {"headings_1": {"content": "]|Aprovedbuget", "page": 57, "level": 1}}], "page": 57, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "metadata": {"headings": [{"headings_0": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}, {"headings_1": {"content": "or", "page": 57, "level": 1}}], "page": 57, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "poe ee OG 1,424,996,068 \n53 \nAppendix 2: Utilization of Warrants  \nWarrants (UGX) Programme \nUtilization izati of warrants \nVariance i (UGX) % age ce \nperforman \n5 294,247,725 5 286,089,508 8,158,217  \nro-Industrialization 6,980,000 20,000 WM Manufacturing 7,000,000 A14, 926 \\|  \nNatural Resources, Environment, 6,106,412,757 5,969,997,831 136, 98 Climate Change, Land A \nSustainable Energy Development 264,247,702 264,152,406 95,296 Integrated Transport 26,398,387,687 23,128,242,907 3,270,144,780 Infrastructure And Services  \nSustainable Urbanisation And 4,000,000 3,990,000 10,000", "metadata": {"headings": [{"headings_0": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}, {"headings_1": {"content": "or", "page": 57, "level": 1}}, [{"headings_0": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}, {"headings_1": {"content": "or", "page": 57, "level": 1}}], [{"headings_0": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}, {"headings_1": {"content": "or", "page": 57, "level": 1}}], [{"headings_0": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}, {"headings_1": {"content": "or", "page": 57, "level": 1}}], [{"headings_0": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}, {"headings_1": {"content": "or", "page": 57, "level": 1}}], [{"headings_0": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}, {"headings_1": {"content": "or", "page": 57, "level": 1}}], [{"headings_0": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}, {"headings_1": {"content": "or", "page": 57, "level": 1}}], [{"headings_0": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}, {"headings_1": {"content": "or", "page": 57, "level": 1}}]], "page": 57, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Housing", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 58, "level": 3}}, {"headings_1": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}], "page": 58, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Human Capital Development \n26, 747, 351, 505  \n26, 460, 379, 565  \nPublic Sector Transformation 4,347,350,382 4,199,524,473  \nCommunity Mobilization And 14,340,124 14,340,123  \nMindset Change  \nGovernance And Security 12,863,849,338 12,160,247,653 703,601,685 9 Development Plan 773,838,895 696,972,955 76,865,940 90 Implementation", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 58, "level": 3}}, {"headings_1": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}, [{"headings_0": {"content": "Housing", "page": 58, "level": 3}}, {"headings_1": {"content": "13 MiscellaneousRevenue 100 (9G, 76,184,233", "page": 57, "level": 1}}]], "page": 58, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "83,089,737,688 78,459,625,967 4,630,111,721", "metadata": {"headings": [{"headings_0": {"content": "83,089,737,688 78,459,625,967 4,630,111,721", "page": 58, "level": 2}}, {"headings_1": {"content": "Housing", "page": 58, "level": 3}}], "page": 58, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "54 \nAppendix 3: Activities affected by under-utilization of warrants", "metadata": {"headings": [{"headings_0": {"content": "83,089,737,688 78,459,625,967 4,630,111,721", "page": 58, "level": 2}}, {"headings_1": {"content": "Housing", "page": 58, "level": 3}}, [{"headings_0": {"content": "83,089,737,688 78,459,625,967 4,630,111,721", "page": 58, "level": 2}}, {"headings_1": {"content": "Housing", "page": 58, "level": 3}}]], "page": 58, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Programme", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 59, "level": 2}}, {"headings_1": {"content": "83,089,737,688 78,459,625,967 4,630,111,721", "page": 58, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Warrants  \nnot Activities affected by the Reason for the underutilization of warrants", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 59, "level": 2}}, {"headings_1": {"content": "83,089,737,688 78,459,625,967 4,630,111,721", "page": 58, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Utilized", "metadata": {"headings": [{"headings_0": {"content": "Utilized", "page": 59, "level": 3}}, {"headings_1": {"content": "Programme", "page": 59, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "underutilization", "metadata": {"headings": [{"headings_0": {"content": "underutilization", "page": 59, "level": 3}}, {"headings_1": {"content": "Utilized", "page": 59, "level": 3}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| i O0 \\|", "metadata": {"headings": [{"headings_0": {"content": "underutilization", "page": 59, "level": 3}}, {"headings_1": {"content": "Utilized", "page": 59, "level": 3}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Integrated", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 59, "level": 2}}, {"headings_1": {"content": "underutilization", "page": 59, "level": 3}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 59, "level": 2}}, {"headings_1": {"content": "Integrated", "page": 59, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3,270,144,780 Construction of OPD at Aminiri Funds were released to the district on 24\" June 2023 Infrastructure And Services.  \nH/C IV  \nConstruction of Staff House, Slow Progress of work by the Contractor  \nGeneral Ward at Nyori HC IV  \nConstruction of Seed Schools in Slow Progress of Work by the Contractor", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 59, "level": 2}}, {"headings_1": {"content": "Integrated", "page": 59, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Integrated Transport", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport", "page": 59, "level": 8}}, {"headings_1": {"content": "Transport", "page": 59, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Infrastructure And Services", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport", "page": 59, "level": 8}}, {"headings_1": {"content": "Transport", "page": 59, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en Agro-Industrialization", "metadata": {"headings": [{"headings_0": {"content": "en Agro-Industrialization", "page": 59, "level": 1}}, {"headings_1": {"content": "Integrated Transport", "page": 59, "level": 8}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Agro-Industrialization  \nPublic Sector Transformation \nPublic Sector Transformation \nDrajine and Kerwa  \n371,000,000 Lodonga Seed Secondary Contract not signed by the end of the Financial Year", "metadata": {"headings": [{"headings_0": {"content": "en Agro-Industrialization", "page": 59, "level": 1}}, {"headings_1": {"content": "Integrated Transport", "page": 59, "level": 8}}, [{"headings_0": {"content": "en Agro-Industrialization", "page": 59, "level": 1}}, {"headings_1": {"content": "Integrated Transport", "page": 59, "level": 8}}], [{"headings_0": {"content": "en Agro-Industrialization", "page": 59, "level": 1}}, {"headings_1": {"content": "Integrated Transport", "page": 59, "level": 8}}]], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Completion", "metadata": {"headings": [{"headings_0": {"content": "Completion", "page": 59, "level": 2}}, {"headings_1": {"content": "en Agro-Industrialization", "page": 59, "level": 1}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,622,831 Donor Funds \u2014 Supply of meals 8,256,010 Kulchara Goat Fattening Group 34,284,196 Gratuity \nVoided Payment due to wrong Supplier details Voided Payment due to wrong Supplier details  \nLate processing of Gratuity Payment by Human Resource Department  \n54,811,034 GE Late processing of Gratuity Payment by Human Resource Department \nNatural Resource, Environment 41,554,563 Salary \u201aClimate Change, land water  \nHuman Capital Development 285,178,084 Sala Public Sector Transformation  \nSala Governance and Securi  \nSala \nBan on recruitment by Public Service \nBan on recruitment by Public Service  \nBan on recruitment by Public Service Ban on recruitment by Public Service Development Plan Implementation 76,522,829 Salary  \nBan on recruitment by Public Service Natural Resources, Environment,", "metadata": {"headings": [{"headings_0": {"content": "Completion", "page": 59, "level": 2}}, {"headings_1": {"content": "en Agro-Industrialization", "page": 59, "level": 1}}, [{"headings_0": {"content": "Completion", "page": 59, "level": 2}}, {"headings_1": {"content": "en Agro-Industrialization", "page": 59, "level": 1}}], [{"headings_0": {"content": "Completion", "page": 59, "level": 2}}, {"headings_1": {"content": "en Agro-Industrialization", "page": 59, "level": 1}}], [{"headings_0": {"content": "Completion", "page": 59, "level": 2}}, {"headings_1": {"content": "en Agro-Industrialization", "page": 59, "level": 1}}], [{"headings_0": {"content": "Completion", "page": 59, "level": 2}}, {"headings_1": {"content": "en Agro-Industrialization", "page": 59, "level": 1}}]], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "91,125,853 Completion of Piped Water Non Delivery of Supplies by the Contractor", "metadata": {"headings": [{"headings_0": {"content": "91,125,853 Completion of Piped Water Non Delivery of Supplies by the Contractor", "page": 59, "level": 2}}, {"headings_1": {"content": "Completion", "page": 59, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Climate Change, Land And Water  \nScheme", "metadata": {"headings": [{"headings_0": {"content": "91,125,853 Completion of Piped Water Non Delivery of Supplies by the Contractor", "page": 59, "level": 2}}, {"headings_1": {"content": "Completion", "page": 59, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Integrated", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 59, "level": 2}}, {"headings_1": {"content": "91,125,853 Completion of Piped Water Non Delivery of Supplies by the Contractor", "page": 59, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 59, "level": 8}}, {"headings_1": {"content": "Integrated", "page": 59, "level": 2}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Infrastructure And Services \n50,731,703 Renovation of a classroom block Voided Payment due to wrong supplier details at Yumbi Primary School", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 59, "level": 8}}, {"headings_1": {"content": "Integrated", "page": 59, "level": 2}}, [{"headings_0": {"content": "Transport", "page": 59, "level": 8}}, {"headings_1": {"content": "Integrated", "page": 59, "level": 2}}]], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,630,111,721", "metadata": {"headings": [{"headings_0": {"content": "4,630,111,721", "page": 59, "level": 2}}, {"headings_1": {"content": "Transport", "page": 59, "level": 8}}], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "55 \nAppendix 4: Utilization of the Wage Budget \nDepartment Name Approved Budget Supplementary Revised Budget Warrants UGX. Payments UGX. Unspent UGX. UGX. UGX.", "metadata": {"headings": [{"headings_0": {"content": "4,630,111,721", "page": 59, "level": 2}}, {"headings_1": {"content": "Transport", "page": 59, "level": 8}}, [{"headings_0": {"content": "4,630,111,721", "page": 59, "level": 2}}, {"headings_1": {"content": "Transport", "page": 59, "level": 8}}], [{"headings_0": {"content": "4,630,111,721", "page": 59, "level": 2}}, {"headings_1": {"content": "Transport", "page": 59, "level": 8}}]], "page": 59, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ballance UGX.", "metadata": {"headings": [{"headings_0": {"content": "Ballance UGX.", "page": 60, "level": 3}}, {"headings_1": {"content": "4,630,111,721", "page": 59, "level": 2}}], "page": 60, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fe \\| \\|\\| \\_ /  \n\\_ \nDepartment Name Approved Budget Supplementary Revised Budget Warrants UGX. Payments UGX.", "metadata": {"headings": [{"headings_0": {"content": "Ballance UGX.", "page": 60, "level": 3}}, {"headings_1": {"content": "4,630,111,721", "page": 59, "level": 2}}, [{"headings_0": {"content": "Ballance UGX.", "page": 60, "level": 3}}, {"headings_1": {"content": "4,630,111,721", "page": 59, "level": 2}}]], "page": 60, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Unspent", "metadata": {"headings": [{"headings_0": {"content": "Unspent", "page": 60, "level": 8}}, {"headings_1": {"content": "Ballance UGX.", "page": 60, "level": 3}}], "page": 60, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX. UGX. UGX. Balance UGX. Administration \n54,477,210 fi \nStatutory Bodies 552,719,962 552,719,962 552,719,962 550,594,288 2,125,674 \nHealth 10,609,410,151 1,268,989, 300 \n10,944,946,677 638,769,916 Education 16,269,710,659 2,410,607,328 18,680,317,987 17,269,710,659 16,984,532,575 285,178,084 \\_  \nRoads 409,744100 = 4097744100) 396,151,209 13,592,891", "metadata": {"headings": [{"headings_0": {"content": "Unspent", "page": 60, "level": 8}}, {"headings_1": {"content": "Ballance UGX.", "page": 60, "level": 3}}, [{"headings_0": {"content": "Unspent", "page": 60, "level": 8}}, {"headings_1": {"content": "Ballance UGX.", "page": 60, "level": 3}}], [{"headings_0": {"content": "Unspent", "page": 60, "level": 8}}, {"headings_1": {"content": "Ballance UGX.", "page": 60, "level": 3}}], [{"headings_0": {"content": "Unspent", "page": 60, "level": 8}}, {"headings_1": {"content": "Ballance UGX.", "page": 60, "level": 3}}], [{"headings_0": {"content": "Unspent", "page": 60, "level": 8}}, {"headings_1": {"content": "Ballance UGX.", "page": 60, "level": 3}}]], "page": 60, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=409,744,100:", "metadata": {"headings": [{"headings_0": {"content": "=409,744,100:", "page": 60, "level": 1}}, {"headings_1": {"content": "Unspent", "page": 60, "level": 8}}], "page": 60, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I I I I gan of Een [nar Bern ram Nat  \nNatural Resources 392,877,590 351,492,204 41,385,386 Community Based 299,827,228 299,827,228 299,827,228 249,665,672 50,161,556 \nPlanning 43,569,512 43,569,512 43,569,512 3,414,711 40,154,801 Internal Audit 26,754,372 22,926,236 Total \n32,635,489,535 4,135,101,631 36,770,591,166 34,659,795,977 33,497,165,244 1,162,630,733 \n56 \nAppendix 5(a): Unimplemented Projects under SESI \nName ofsub project: Budget (UGX) 0 0 \u2014  \nSo oo \\_\\_\\_\\_\\|  \n\\_ Completion of Council Hall and installation of equipment, 1 block of a 3-stance drainable Latrine and supply of", "metadata": {"headings": [{"headings_0": {"content": "=409,744,100:", "page": 60, "level": 1}}, {"headings_1": {"content": "Unspent", "page": 60, "level": 8}}, [{"headings_0": {"content": "=409,744,100:", "page": 60, "level": 1}}, {"headings_1": {"content": "Unspent", "page": 60, "level": 8}}], [{"headings_0": {"content": "=409,744,100:", "page": 60, "level": 1}}, {"headings_1": {"content": "Unspent", "page": 60, "level": 8}}], [{"headings_0": {"content": "=409,744,100:", "page": 60, "level": 1}}, {"headings_1": {"content": "Unspent", "page": 60, "level": 8}}], [{"headings_0": {"content": "=409,744,100:", "page": 60, "level": 1}}, {"headings_1": {"content": "Unspent", "page": 60, "level": 8}}], [{"headings_0": {"content": "=409,744,100:", "page": 60, "level": 1}}, {"headings_1": {"content": "Unspent", "page": 60, "level": 8}}]], "page": 60, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "82,000,000", "metadata": {"headings": [{"headings_0": {"content": "82,000,000", "page": 61, "level": 2}}, {"headings_1": {"content": "=409,744,100:", "page": 60, "level": 1}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "furniture and installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank in Yumbe Town Council \nConstruction of 1 block of Library, supply of furniture and equipment lightening protection, installation of a", "metadata": {"headings": [{"headings_0": {"content": "82,000,000", "page": 61, "level": 2}}, {"headings_1": {"content": "=409,744,100:", "page": 60, "level": 1}}, [{"headings_0": {"content": "82,000,000", "page": 61, "level": 2}}, {"headings_1": {"content": "=409,744,100:", "page": 60, "level": 1}}]], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "320,000,000", "metadata": {"headings": [{"headings_0": {"content": "320,000,000", "page": 61, "level": 2}}, {"headings_1": {"content": "82,000,000", "page": 61, "level": 2}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10,000 Ltr capacity stainless steel rain water harvesting tanks and solar lightings in Aringa Secondary School Construction of 1 block of Library, supply of furniture and equipment lightening protection, installation of a", "metadata": {"headings": [{"headings_0": {"content": "320,000,000", "page": 61, "level": 2}}, {"headings_1": {"content": "82,000,000", "page": 61, "level": 2}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "320,000,000", "metadata": {"headings": [{"headings_0": {"content": "320,000,000", "page": 61, "level": 8}}, {"headings_1": {"content": "320,000,000", "page": 61, "level": 2}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10,000 Ltr capacity stainless steel rain water harvesting  \ni  \nConstruction of 1 block of a 3 classroom block with Office, 1 block of a 5-stance drainable Latrine and supply of furniture and installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank in Logoa Primary School  \nConstruction of 1 block of a 3 classroom block with Office, 1 block of a 5-stance drainable Latrine and supply of furniture and installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank in Takwa Primary School  \nConstruction of 1 block of a 3 classroom block with Office, 1 block of a 5-stance drainable Latrine and supply of furniture and installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank in Midigo Primary School  \nConstruction of 1 block of a 3 classroom block with Office, 1 block of a 5-stance drainable Latrine and supply of furniture and installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank in Aliba Islamic Primary School  \nConstruction of 1 semi detached Teachers house, supply and installation of two 5,000 Ltr capacity stainless steel rain water harvesting tanks, lightening protection and solar lightings at Omba Primary School  \nConstruction of 1 semi detached Staff house, supply and installation of two 5,000 Ltr capacity stainless steel rain water harvesting tanks, lightening protection and solar lightings at Matuma Health Centre II  \nConstruction of 1 block of General Ward, supply and installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank, lightening protection, construction of one block of 4 stance bathing shelter, kitchen, placenta pit, incinerator, and solar lightings at Lobe Health Centre II  \nRehabilitation of 17 Km Kuru - Lobe Feeder  \nConstruction of 1 block of a 3 classroom block with Office, 1 block of a 5-stance drainable Latrine and supply of furniture and installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank in Kilaji Primary School \n57", "metadata": {"headings": [{"headings_0": {"content": "320,000,000", "page": 61, "level": 8}}, {"headings_1": {"content": "320,000,000", "page": 61, "level": 2}}, [{"headings_0": {"content": "320,000,000", "page": 61, "level": 8}}, {"headings_1": {"content": "320,000,000", "page": 61, "level": 2}}]], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "320,000,000", "metadata": {"headings": [{"headings_0": {"content": "320,000,000", "page": 61, "level": 8}}, {"headings_1": {"content": "320,000,000", "page": 61, "level": 8}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 61, "level": 1}}, {"headings_1": {"content": "320,000,000", "page": 61, "level": 8}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "320,000,000", "metadata": {"headings": [{"headings_0": {"content": "320,000,000", "page": 61, "level": 8}}, {"headings_1": {"content": "oo", "page": 61, "level": 1}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "an", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 61, "level": 1}}, {"headings_1": {"content": "320,000,000", "page": 61, "level": 8}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "320,000,000", "metadata": {"headings": [{"headings_0": {"content": "320,000,000", "page": 61, "level": 2}}, {"headings_1": {"content": "an", "page": 61, "level": 1}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "320,000,000", "metadata": {"headings": [{"headings_0": {"content": "320,000,000", "page": 61, "level": 8}}, {"headings_1": {"content": "320,000,000", "page": 61, "level": 2}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "300,000,000", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 61, "level": 2}}, {"headings_1": {"content": "320,000,000", "page": 61, "level": 8}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "300,000,000", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 61, "level": 2}}, {"headings_1": {"content": "300,000,000", "page": 61, "level": 2}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "630,000,000", "metadata": {"headings": [{"headings_0": {"content": "630,000,000", "page": 61, "level": 2}}, {"headings_1": {"content": "300,000,000", "page": 61, "level": 2}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,800,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,800,000,000", "page": 61, "level": 2}}, {"headings_1": {"content": "630,000,000", "page": 61, "level": 2}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "300,000,000", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 61, "level": 8}}, {"headings_1": {"content": "1,800,000,000", "page": 61, "level": 2}}], "page": 61, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of 1 block of a 3 classroom block, 1 block of a 5-stance drainable Latrine and supply of furniture and", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 61, "level": 8}}, {"headings_1": {"content": "1,800,000,000", "page": 61, "level": 2}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300,000,000", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "300,000,000", "page": 61, "level": 8}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank in Aringa Sec School  \nConstruction of 1 block of a 3 classroom block with Office, 1 block of a 5-stance drainable Latrine and supply of \n~ 300,000,000 furniture and installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank in East Koka Primary  \nSchool  \nConstruction of 1 block of Library, supply of furniture and equipment lightening protection, installation of a", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "300,000,000", "page": 61, "level": 8}}, [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "300,000,000", "page": 61, "level": 8}}]], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300,000,000", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10,000 Ltr capacity stainless steel rain water harvesting tanks and solar lightings in Midigo Secondary School 17 \nConstruction of 1 block of Library, supply of furniture and equipment lightening protection, installation of a", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}, [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}]], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300,000,000", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "stainless steel rain water harvesting tanks and solar lightings in Odravu Secondary School Construction of 1 block of a 3 classroom block with Office, 1 block of a 5-stance drainable Latrine and supply of 18", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300,000,000", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 62, "level": 2}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "furniture and installation of a 10,000 Ltr capacity \\_\\| \nstainless steel rain water harvesting tank in Dondi Primary School  \n\\_  \nJ 19 \nConstruction of 1 semi detached Teachers house, supply and installation of two 5,000 Ltr capacity stainless steel", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 62, "level": 2}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}, [{"headings_0": {"content": "300,000,000", "page": 62, "level": 2}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}], [{"headings_0": {"content": "300,000,000", "page": 62, "level": 2}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}]], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "220,000,000", "metadata": {"headings": [{"headings_0": {"content": "220,000,000", "page": 62, "level": 2}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 2}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| rain water harvesting tanks, lightening protection and solar lightings in Kochi Primary School  \nConstruction of 1 block of a 3 classroom block with Office, 1 block of a 5-stance drainable Latrine and supply of", "metadata": {"headings": [{"headings_0": {"content": "220,000,000", "page": 62, "level": 2}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 2}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300,000,000", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "220,000,000", "page": 62, "level": 2}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "furniture and installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank in Nyoko Primary School  \nConstruction of 1 block of a 3 classroom block with Office, 1 block of a 5-stance drainable Latrine and supply of \n~~ 300,000,000 \\| furniture and installation of a 10,000 Ltr capacity stainless steel rain water harvesting tank in Langi Primary School  \nConstruction of Culvert Bridge on river Kiyii", "metadata": {"headings": [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "220,000,000", "page": 62, "level": 2}}, [{"headings_0": {"content": "300,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "220,000,000", "page": 62, "level": 2}}]], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_1,500,000,000", "metadata": {"headings": [{"headings_0": {"content": "_1,500,000,000", "page": 62, "level": 1}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \\_ \\| Construction of bridge along Limuru - Kechuru Village on Upper Kochi river", "metadata": {"headings": [{"headings_0": {"content": "_1,500,000,000", "page": 62, "level": 1}}, {"headings_1": {"content": "300,000,000", "page": 62, "level": 8}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,540,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,540,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "_1,500,000,000", "page": 62, "level": 1}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Design and construction of pipe water scheme in Kochi TC Construction of Valley Dam in Kulachara Villag", "metadata": {"headings": [{"headings_0": {"content": "1,540,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "_1,500,000,000", "page": 62, "level": 1}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,800,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,800,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "1,540,000,000", "page": 62, "level": 8}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Road to the farm land Lokopio Polytechnic to Okoi Trading Center in Okoi village under Kena Watershed in Zone 2. Total", "metadata": {"headings": [{"headings_0": {"content": "1,800,000,000", "page": 62, "level": 8}}, {"headings_1": {"content": "1,540,000,000", "page": 62, "level": 8}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16,352,000,000", "metadata": {"headings": [{"headings_0": {"content": "16,352,000,000", "page": 62, "level": 2}}, {"headings_1": {"content": "1,800,000,000", "page": 62, "level": 8}}], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "58 \nAppendix 5 (b): Unimplemented Projects under LSP \nS/N Sub-project Name gee /Nationals Project value Kuyunga Village Revolving Fund Fish mongering", "metadata": {"headings": [{"headings_0": {"content": "16,352,000,000", "page": 62, "level": 2}}, {"headings_1": {"content": "1,800,000,000", "page": 62, "level": 8}}, [{"headings_0": {"content": "16,352,000,000", "page": 62, "level": 2}}, {"headings_1": {"content": "1,800,000,000", "page": 62, "level": 8}}], [{"headings_0": {"content": "16,352,000,000", "page": 62, "level": 2}}, {"headings_1": {"content": "1,800,000,000", "page": 62, "level": 8}}]], "page": 62, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 2}}, {"headings_1": {"content": "16,352,000,000", "page": 62, "level": 2}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Imvenga Village Revolving Fund Produce buying & selling", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 2}}, {"headings_1": {"content": "16,352,000,000", "page": 62, "level": 2}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 2}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Be Langi west Village Revolving Fund Fish mongering", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 2}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 8}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[4 Langi Village Revolving Fund Merchandise and retail", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 8}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 2}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ken Amaniri Village Revolving Fund  \nvu roduce buying & selling \nProduce buying & selling  \nBE Produce buying & selling 55,500,000 \\_\\_\\_\\_\\| RevolvingFund Produce buying & selling  \nBe Merchandise and retail 55,500,000 Produce buying & selling  \n\\| Produce buying & selling 55,500,000 12  \nProduce buying & selling", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 2}}, [{"headings_0": {"content": "55,500,000", "page": 63, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 2}}]], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Produce buying & selling 55,500,000 Tokuro Village Revolving Fund  \nu roduce buying & selling  \nA Basunga Village Revolving Fund  \nN ish mongering  \n\\|16\\_\\_\\| Fund Cattle/goats/sheep buying and selling  \n17 fund Cattie/goats/sheep buying and selling  \n\\_\\_\\| Charanga Village Revolving Fund  \nProduce buying & selling  \n119 Okubani Village Revolving Fund  \ngering  \n20 RevolvingFund Catttle/goats/sheep buying and selling  \n21 RevolvingFund Produce buying & selling", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 2}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 2}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Awinga\\_ Village Revolving Fund  \nFish mongering we Ichiki\\_ Village Revolving Fund Merchandise and retail", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 2}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 8}}], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "24  \nO\\|ID roduce buying & selling  \nSea attle/goats/sheep buying and selling 55,500,000 \\| roduce buying & selling  \n\\|  \nerchandise and retail \n59 \n28 Jainga Village Revolving Fund Produce buying", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 63, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 8}}, [{"headings_0": {"content": "55,500,000", "page": 63, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 8}}], [{"headings_0": {"content": "55,500,000", "page": 63, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 8}}]], "page": 63, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 8}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "29 Koro Village Revolving Fund Produce buying", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 63, "level": 8}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 2}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Lori Village Revolving Fund Fish i mongering", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 2}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 2}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lori Village Revolving Fund Fish mongering", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 2}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "45,704,327", "metadata": {"headings": [{"headings_0": {"content": "45,704,327", "page": 64, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 2}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Machangana\\_VRF Merchandise and retail 55,500,000 \\_ \n\\_\\_\\_\\_  \nChinia Village Revolving Fund Produce buying selling  \n55,500,000 Dodoronga Village Revolving Fund Produce buying & selling", "metadata": {"headings": [{"headings_0": {"content": "45,704,327", "page": 64, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 2}}, [{"headings_0": {"content": "45,704,327", "page": 64, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 2}}]], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000.", "metadata": {"headings": [{"headings_0": {"content": "55,500,000.", "page": 64, "level": 2}}, {"headings_1": {"content": "45,704,327", "page": 64, "level": 8}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "west yumbe Village Revolving Fund Merchandise and retail senior quarters Village Revolving Fund Fish mongering  \nudropi Village Revolving Fund Produce buying  \nLio Village Revolving Fund Produce buying on  \nKulachara Village Revolving Fund Produce buying Limuru\\_Village Revolving Fund Produce buying & selling otogo Village Revolving Fund Produce buying & selling Nakamure Village Revolving Fund Produce buying & selling Total \n60", "metadata": {"headings": [{"headings_0": {"content": "55,500,000.", "page": 64, "level": 2}}, {"headings_1": {"content": "45,704,327", "page": 64, "level": 8}}, [{"headings_0": {"content": "55,500,000.", "page": 64, "level": 2}}, {"headings_1": {"content": "45,704,327", "page": 64, "level": 8}}]], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 8}}, {"headings_1": {"content": "55,500,000.", "page": 64, "level": 2}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ".", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 2}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33,500,000", "metadata": {"headings": [{"headings_0": {"content": "33,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\u2014", "metadata": {"headings": [{"headings_0": {"content": "33,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 8}}, {"headings_1": {"content": "33,500,000", "page": 64, "level": 2}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 64, "level": 8}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 2}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "55,900,000", "metadata": {"headings": [{"headings_0": {"content": "55,900,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_", "metadata": {"headings": [{"headings_0": {"content": "55,900,000", "page": 64, "level": 2}}, {"headings_1": {"content": "55,500,000", "page": 64, "level": 8}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,321,204,327", "metadata": {"headings": [{"headings_0": {"content": "2,321,204,327", "page": 64, "level": 8}}, {"headings_1": {"content": "55,900,000", "page": 64, "level": 2}}], "page": 64, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 6: Non-functional and idle complete subprojects  \nNo Subproject Name Year of Construction Date of Idle Project Is project Budget / Audit Comment", "metadata": {"headings": [{"headings_0": {"content": "2,321,204,327", "page": 64, "level": 8}}, {"headings_1": {"content": "55,900,000", "page": 64, "level": 2}}], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "project Start date Completion Period component | fully", "metadata": {"headings": [{"headings_0": {"content": "project Start date Completion Period component | fully", "page": 65, "level": 2}}, {"headings_1": {"content": "2,321,204,327", "page": 64, "level": 8}}], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Funding", "metadata": {"headings": [{"headings_0": {"content": "Funding", "page": 65, "level": 2}}, {"headings_1": {"content": "project Start date Completion Period component | fully", "page": 65, "level": 2}}], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "approval implemented received or on going? \nApo H/C  \nears Implemented medical equipment General word at", "metadata": {"headings": [{"headings_0": {"content": "Funding", "page": 65, "level": 2}}, {"headings_1": {"content": "project Start date Completion Period component | fully", "page": 65, "level": 2}}, [{"headings_0": {"content": "Funding", "page": 65, "level": 2}}, {"headings_1": {"content": "project Start date Completion Period component | fully", "page": 65, "level": 2}}]], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 65, "level": 2}}, {"headings_1": {"content": "Funding", "page": 65, "level": 2}}], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "580,000,000 Awaiting supply of Dramba H/C  \nears Implemented medical equipment Completion of 2018/2019 20/05/2020 20/01/2021 2.8 SESI Fully  \n1,200,000,000 Bridge at border Morta bridge  \nyears Implemented with South Sudan. South Sudan part of road not constructed Construction of 2019/2020 23/03/2021 23/09/2021 2 years SESI Fully  \n400,000,000 Awaiting supply of Mortuary at Yumbe  \nImplemented medical equipment", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 65, "level": 2}}, {"headings_1": {"content": "Funding", "page": 65, "level": 2}}], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "H/C", "metadata": {"headings": [{"headings_0": {"content": "H/C", "page": 65, "level": 2}}, {"headings_1": {"content": "Fully", "page": 65, "level": 2}}], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of 2019/2020 25/02/2021 25/08/2021 1.11 SESI Fully  \n600,000,000 Awaiting supply of Maternity ward at  \nyears Implemented medical equipment Midigo H/C", "metadata": {"headings": [{"headings_0": {"content": "H/C", "page": 65, "level": 2}}, {"headings_1": {"content": "Fully", "page": 65, "level": 2}}], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6 | Construction of 2021/2022 22/04/2020 22/10/2020 SESI Fully", "metadata": {"headings": [{"headings_0": {"content": "6 | Construction of 2021/2022 22/04/2020 22/10/2020 SESI Fully", "page": 65, "level": 2}}, {"headings_1": {"content": "H/C", "page": 65, "level": 2}}], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "H/C", "metadata": {"headings": [{"headings_0": {"content": "H/C", "page": 65, "level": 2}}, {"headings_1": {"content": "6 | Construction of 2021/2022 22/04/2020 22/10/2020 SESI Fully", "page": 65, "level": 2}}], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "450,000,000 Awaiting supply of \n7 \\|Yoyo HC-IV - 2021/2022 09/08/2022 15/07/2022 Two SESI Fully  \nReasons not Construction Of  \nMonths  \nImplemented 284,000,000 ascertained as the Staff CMPC members were unavailable TOTAL", "metadata": {"headings": [{"headings_0": {"content": "H/C", "page": 65, "level": 2}}, {"headings_1": {"content": "6 | Construction of 2021/2022 22/04/2020 22/10/2020 SESI Fully", "page": 65, "level": 2}}, [{"headings_0": {"content": "H/C", "page": 65, "level": 2}}, {"headings_1": {"content": "6 | Construction of 2021/2022 22/04/2020 22/10/2020 SESI Fully", "page": 65, "level": 2}}]], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,094,000,000", "metadata": {"headings": [{"headings_0": {"content": "4,094,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "H/C", "page": 65, "level": 2}}], "page": 65, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 7: Procurements not cleared CPMCS and CPS", "metadata": {"headings": [{"headings_0": {"content": "4,094,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "H/C", "page": 65, "level": 2}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Project", "metadata": {"headings": [{"headings_0": {"content": "| Project", "page": 66, "level": 1}}, {"headings_1": {"content": "4,094,000,000", "page": 65, "level": 2}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u20181 Alaba B Agro Forest \n\\_ \\| Project Amount = 54,748,631 Ambia Fruit Gardening 54,748,631 \\_ . .  \n\\|  \nChinia Micro Irrigation Scheme", "metadata": {"headings": [{"headings_0": {"content": "| Project", "page": 66, "level": 1}}, {"headings_1": {"content": "4,094,000,000", "page": 65, "level": 2}}, [{"headings_0": {"content": "| Project", "page": 66, "level": 1}}, {"headings_1": {"content": "4,094,000,000", "page": 65, "level": 2}}]], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "113,327,561", "metadata": {"headings": [{"headings_0": {"content": "113,327,561", "page": 66, "level": 2}}, {"headings_1": {"content": "| Project", "page": 66, "level": 1}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Hai Tarawa Woodlot", "metadata": {"headings": [{"headings_0": {"content": "113,327,561", "page": 66, "level": 2}}, {"headings_1": {"content": "| Project", "page": 66, "level": 1}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "46,540,676", "metadata": {"headings": [{"headings_0": {"content": "46,540,676", "page": 66, "level": 8}}, {"headings_1": {"content": "113,327,561", "page": 66, "level": 2}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| High City Ecd Centre Instit Greenin", "metadata": {"headings": [{"headings_0": {"content": "46,540,676", "page": 66, "level": 8}}, {"headings_1": {"content": "113,327,561", "page": 66, "level": 2}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "46,540,676", "metadata": {"headings": [{"headings_0": {"content": "46,540,676", "page": 66, "level": 1}}, {"headings_1": {"content": "46,540,676", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\| Ibizi Wetland Restoration Papyrus Plant", "metadata": {"headings": [{"headings_0": {"content": "46,540,676", "page": 66, "level": 1}}, {"headings_1": {"content": "46,540,676", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "113,327,560", "metadata": {"headings": [{"headings_0": {"content": "113,327,560", "page": 66, "level": 2}}, {"headings_1": {"content": "46,540,676", "page": 66, "level": 1}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Institutional Green At Alaba Islamic Ps", "metadata": {"headings": [{"headings_0": {"content": "113,327,560", "page": 66, "level": 2}}, {"headings_1": {"content": "46,540,676", "page": 66, "level": 1}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "54,784,631", "metadata": {"headings": [{"headings_0": {"content": "54,784,631", "page": 66, "level": 8}}, {"headings_1": {"content": "113,327,560", "page": 66, "level": 2}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Institutional Green At Aringa Ss", "metadata": {"headings": [{"headings_0": {"content": "54,784,631", "page": 66, "level": 8}}, {"headings_1": {"content": "113,327,560", "page": 66, "level": 2}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "56,663,781", "metadata": {"headings": [{"headings_0": {"content": "56,663,781", "page": 66, "level": 8}}, {"headings_1": {"content": "54,784,631", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "110 Institutional Green At Kulinga Ps", "metadata": {"headings": [{"headings_0": {"content": "56,663,781", "page": 66, "level": 8}}, {"headings_1": {"content": "54,784,631", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "54,748,631", "metadata": {"headings": [{"headings_0": {"content": "54,748,631", "page": 66, "level": 2}}, {"headings_1": {"content": "56,663,781", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Institutional Green At Kumunya Ps \\|12 Institutional Green At Oluba Ps 13 Institutional Green At Wolo Ps 114 Institutional Green At Yumbe Dist Admin 115 Institutional Greening At Geya Ps \nKawule Agro Forest Kirilo Fish Pond \nKoch Tree Nursery Bed", "metadata": {"headings": [{"headings_0": {"content": "54,748,631", "page": 66, "level": 2}}, {"headings_1": {"content": "56,663,781", "page": 66, "level": 8}}, [{"headings_0": {"content": "54,748,631", "page": 66, "level": 2}}, {"headings_1": {"content": "56,663,781", "page": 66, "level": 8}}], [{"headings_0": {"content": "54,748,631", "page": 66, "level": 2}}, {"headings_1": {"content": "56,663,781", "page": 66, "level": 8}}]], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "54,748,631", "metadata": {"headings": [{"headings_0": {"content": "54,748,631", "page": 66, "level": 8}}, {"headings_1": {"content": "54,748,631", "page": 66, "level": 2}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "54,748,631.", "metadata": {"headings": [{"headings_0": {"content": "54,748,631.", "page": 66, "level": 2}}, {"headings_1": {"content": "54,748,631", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a nell", "metadata": {"headings": [{"headings_0": {"content": "54,748,631.", "page": 66, "level": 2}}, {"headings_1": {"content": "54,748,631", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "54,748,631", "metadata": {"headings": [{"headings_0": {"content": "54,748,631", "page": 66, "level": 8}}, {"headings_1": {"content": "54,748,631.", "page": 66, "level": 2}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "54,748,631 \n54,748,631", "metadata": {"headings": [{"headings_0": {"content": "54,748,631", "page": 66, "level": 8}}, {"headings_1": {"content": "54,748,631.", "page": 66, "level": 2}}, [{"headings_0": {"content": "54,748,631", "page": 66, "level": 8}}, {"headings_1": {"content": "54,748,631.", "page": 66, "level": 2}}]], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "56,000,000", "metadata": {"headings": [{"headings_0": {"content": "56,000,000", "page": 66, "level": 1}}, {"headings_1": {"content": "54,748,631", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "-", "metadata": {"headings": [{"headings_0": {"content": "56,000,000", "page": 66, "level": 1}}, {"headings_1": {"content": "54,748,631", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "56,663,781", "metadata": {"headings": [{"headings_0": {"content": "56,663,781", "page": 66, "level": 8}}, {"headings_1": {"content": "56,000,000", "page": 66, "level": 1}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BESTE ee", "metadata": {"headings": [{"headings_0": {"content": "BESTE ee", "page": 66, "level": 3}}, {"headings_1": {"content": "56,663,781", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|21 Kodojjo Ps Institutional Greening", "metadata": {"headings": [{"headings_0": {"content": "BESTE ee", "page": 66, "level": 3}}, {"headings_1": {"content": "56,663,781", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "117,956,577", "metadata": {"headings": [{"headings_0": {"content": "117,956,577", "page": 66, "level": 8}}, {"headings_1": {"content": "BESTE ee", "page": 66, "level": 3}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[22 \\_\\_\\_\\_\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "117,956,577", "page": 66, "level": 8}}, {"headings_1": {"content": "BESTE ee", "page": 66, "level": 3}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "23 TreeNuseryBd 56,000,000", "metadata": {"headings": [{"headings_0": {"content": "23 TreeNuseryBd 56,000,000", "page": 66, "level": 1}}, {"headings_1": {"content": "117,956,577", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Phase Ii Construction Of Kui Irrigation", "metadata": {"headings": [{"headings_0": {"content": "23 TreeNuseryBd 56,000,000", "page": 66, "level": 1}}, {"headings_1": {"content": "117,956,577", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "90,662,049", "metadata": {"headings": [{"headings_0": {"content": "90,662,049", "page": 66, "level": 8}}, {"headings_1": {"content": "23 TreeNuseryBd 56,000,000", "page": 66, "level": 1}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Phase Ii Likchonga Irrigation  \n135,993,073", "metadata": {"headings": [{"headings_0": {"content": "90,662,049", "page": 66, "level": 8}}, {"headings_1": {"content": "23 TreeNuseryBd 56,000,000", "page": 66, "level": 1}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|28 2725| 66,100,000", "metadata": {"headings": [{"headings_0": {"content": "|28 2725| 66,100,000", "page": 66, "level": 1}}, {"headings_1": {"content": "90,662,049", "page": 66, "level": 8}}], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "62 \nYoyo Central Ps Instit Greening", "metadata": {"headings": [{"headings_0": {"content": "|28 2725| 66,100,000", "page": 66, "level": 1}}, {"headings_1": {"content": "90,662,049", "page": 66, "level": 8}}, [{"headings_0": {"content": "|28 2725| 66,100,000", "page": 66, "level": 1}}, {"headings_1": {"content": "90,662,049", "page": 66, "level": 8}}]], "page": 66, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "66,100,000 66,100,000", "metadata": {"headings": [{"headings_0": {"content": "66,100,000 66,100,000", "page": 67, "level": 8}}, {"headings_1": {"content": "|28 2725| 66,100,000", "page": 66, "level": 1}}], "page": 67, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "66,100,000", "metadata": {"headings": [{"headings_0": {"content": "66,100,000", "page": 67, "level": 2}}, {"headings_1": {"content": "66,100,000 66,100,000", "page": 67, 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"document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "147,327,561", "metadata": {"headings": [{"headings_0": {"content": "147,327,561", "page": 67, "level": 8}}, {"headings_1": {"content": "234,071,023", "page": 67, "level": 2}}], "page": 67, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "46,540,676", "metadata": {"headings": [{"headings_0": {"content": "147,327,561", "page": 67, "level": 8}}, {"headings_1": {"content": "234,071,023", "page": 67, "level": 2}}], "page": 67, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "46,540,676", "metadata": {"headings": [{"headings_0": {"content": "46,540,676", "page": 67, "level": 8}}, {"headings_1": {"content": "147,327,561", "page": 67, "level": 8}}], "page": 67, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "46,540,676", "metadata": {"headings": [{"headings_0": {"content": "46,540,676", "page": 67, "level": 8}}, {"headings_1": {"content": "147,327,561", "page": 67, "level": 8}}], "page": 67, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,958,372,341", "metadata": {"headings": [{"headings_0": {"content": "2,958,372,341", "page": 67, "level": 2}}, {"headings_1": {"content": "46,540,676", "page": 67, "level": 8}}], "page": 67, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "63 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT (DRWSSCG A \ndix 8: Fairness in the distribution of projects  \nDistrict average Sub-county  \nVariance/ Need Amount allocated %age of amount allocated to rate  \nWater coverage (the higher the  \nto the Sub County the Sub County out of the rate variance amount, total district grant  \nthe higher the  \n(get monetary value of need)  \nproject(s) implemented at the sub-county as a percentage of the total \n. ein 102,000,000 \\| iii  \n\"  \n\" \n0  \n0", "metadata": {"headings": [{"headings_0": {"content": "2,958,372,341", "page": 67, "level": 2}}, {"headings_1": {"content": "46,540,676", "page": 67, "level": 8}}, [{"headings_0": {"content": "2,958,372,341", "page": 67, "level": 2}}, {"headings_1": {"content": "46,540,676", "page": 67, "level": 8}}], [{"headings_0": {"content": "2,958,372,341", "page": 67, "level": 2}}, {"headings_1": {"content": "46,540,676", "page": 67, "level": 8}}], [{"headings_0": {"content": "2,958,372,341", "page": 67, "level": 2}}, {"headings_1": {"content": "46,540,676", "page": 67, "level": 8}}], [{"headings_0": {"content": "2,958,372,341", "page": 67, "level": 2}}, {"headings_1": {"content": "46,540,676", "page": 67, "level": 8}}]], "page": 67, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25,500,000", "metadata": {"headings": [{"headings_0": {"content": "25,500,000", "page": 68, "level": 8}}, {"headings_1": {"content": "2,958,372,341", "page": 67, "level": 2}}], "page": 68, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0.16", "metadata": {"headings": [{"headings_0": {"content": "25,500,000", "page": 68, "level": 8}}, {"headings_1": {"content": "2,958,372,341", "page": 67, "level": 2}}], "page": 68, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014.102,000,000;", "metadata": {"headings": [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], "page": 68, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "007.  \n~~ \\| \n64 \nUGANDA SUPPORT TO MUNICIPAL INFRASTRUCTURE DEVELOPMENT, ADDITIONALFINANCING (USMID-AF Appendix 9: Physical Inspection s of the Projects as of 15t\" October 2023 \nProject Contractor Contract Price Total  \nStart Date Expected Pictorial Evidence Audit Observations Payments per Completion  \nContract  \nDate as per  \nthe Contract  \n\\| \nConstruction of Abude 2,226,914,445 1,547,480,990 11/05/2022 11/05/2023 Market, Construction  \nResource \nCentre and Play field at Barakala Sub Coun \nConstruction of CMD 2,254,124,975 1,241,711,1111 11/05/2022 11/05/2023 Market, Investments \nWorks is at 95%, doors te  \nnot fixed at the resource : \ncentre as seen in the \nca picture, painting, tiling ,  \n\\| \n\\| and site clearance not : \neae done  \nStatus of work is at \n87%. Terrance works Resource  \nlacks and polishing, Centre and Play  \nlet\u201c window glasses not Field at Yoyo  \nna St fitted, electrical works", "metadata": {"headings": [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}, [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}], [{"headings_0": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, {"headings_1": {"content": "25,500,000", "page": 68, "level": 8}}]], "page": 68, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EB Ss |", "metadata": {"headings": [{"headings_0": {"content": "EB Ss |", "page": 69, "level": 1}}, {"headings_1": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}], "page": 69, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "not yet, painting not ee a done,  \ncea external works Fa: on. like site clearance, ee og. fencing and grazing of \"0. the play field not yet '  \nN  \nby \n\u00a9) done, VIP latrines are be  \nBE \n65 \nsees  \nstill  \nat roofing level \nConstruction of Ti - Dan 2,359,397,775 1,325,573,705 11/05/2022 11/05/2023 Resource Investments  \nMarket, and Yumbe \nees \\| Progress works at 90%. \\|\\| The play field not yet done because of the Resource Smart JV court injunction, Centre at  \nresource centre left with Lomunga Sub  \npainting, ceiling works County and play  \nat the council hall, glass field at Odravu  \nfitting on the windows Sub Counties  \nnot done, internal doors not fitted for all the structures.", "metadata": {"headings": [{"headings_0": {"content": "EB Ss |", "page": 69, "level": 1}}, {"headings_1": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}, [{"headings_0": {"content": "EB Ss |", "page": 69, "level": 1}}, {"headings_1": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}], [{"headings_0": {"content": "EB Ss |", "page": 69, "level": 1}}, {"headings_1": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}], [{"headings_0": {"content": "EB Ss |", "page": 69, "level": 1}}, {"headings_1": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}], [{"headings_0": {"content": "EB Ss |", "page": 69, "level": 1}}, {"headings_1": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}], [{"headings_0": {"content": "EB Ss |", "page": 69, "level": 1}}, {"headings_1": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}]], "page": 69, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Site clearance not yet done. Construction of Spider 3,422,331,465 2,974,152,660 11/05/2022 11/05/2023  \nSite abandoned. Works Market at Construction  \nat 80%, painting for all Kulikulinga, 2  \nthe structures not done, Resource  \nfitting of glasses not Centres at  \ndone, internal doors not Ariwa and  \nfitted, terrace grinding Odravu  \nand polishing not done, site clearance not done for the structures Construction of Osidito 2,235,881,000 1,325,573,705 11/05/2022 11/05/2023  \nProgress of works is at Kochi Market, Investment  \n95%. Un completed Resource and Kurerer  \nworks on the play field Center and Play JV  \nlike leveling, planting. field at Romogi  \nResource center and Sub County  \nmarket left with painting and external works  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "EB Ss |", "page": 69, "level": 1}}, {"headings_1": {"content": "\u2014.102,000,000;", "page": 68, "level": 1}}], "page": 70, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11/05/2022", "metadata": {"headings": [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}], "page": 70, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "66 \nRehabilitation / Tic Lokere 8,237,822,643 4,911,091,202 27/02/2023 24/10/2023 \n\\| \u201c \"TI  \nProgress of works at Construction of Enterprises  \nAriwa -\u2014- Kiri Itd \n34.76 KM \nRehabilitation Saed \nof Lomunga \u2014 Technical Barakala Road Services \n11.48km \nConstruction of Suleith \nLimika Bridge Engineering Works Itd \naan \u201c\\| 60%.Ring Culverts and", "metadata": {"headings": [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}, [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}], [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}], [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}], [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}], [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}], [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}], [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}], [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}], [{"headings_0": {"content": "11/05/2022", "page": 70, "level": 2}}, {"headings_1": {"content": "EB Ss |", "page": 69, "level": 1}}]], "page": 70, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| /", "metadata": {"headings": [{"headings_0": {"content": "| /", "page": 71, "level": 3}}, {"headings_1": {"content": "11/05/2022", "page": 70, "level": 2}}], "page": 71, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Box Culverts not yet \\| > 24.76 of \nvot \\| done,  \n;  \nN : gravelling not yet done", "metadata": {"headings": [{"headings_0": {"content": "| /", "page": 71, "level": 3}}, {"headings_1": {"content": "11/05/2022", "page": 70, "level": 2}}, [{"headings_0": {"content": "| /", "page": 71, "level": 3}}, {"headings_1": {"content": "11/05/2022", "page": 70, "level": 2}}]], "page": 71, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AN", "metadata": {"headings": [{"headings_0": {"content": "AN", "page": 71, "level": 3}}, {"headings_1": {"content": "| /", "page": 71, "level": 3}}], "page": 71, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00d6 \ngern Progress of works at 85%. One box culverts, stone pitching and head walls of culverts not yet done \n2 4/02/2023 24/10/2023 \na \nProgress of works is at 18%. The following ,  \n:  \ney works were had not Rete been implemented; River Training  \nBridge Super structural works and Road \nFurniture \nRehabilitation / PB  \n24/02/2023 24/10/2023", "metadata": {"headings": [{"headings_0": {"content": "AN", "page": 71, "level": 3}}, {"headings_1": {"content": "| /", "page": 71, "level": 3}}, [{"headings_0": {"content": "AN", "page": 71, "level": 3}}, {"headings_1": {"content": "| /", "page": 71, "level": 3}}], [{"headings_0": {"content": "AN", "page": 71, "level": 3}}, {"headings_1": {"content": "| /", "page": 71, "level": 3}}], [{"headings_0": {"content": "AN", "page": 71, "level": 3}}, {"headings_1": {"content": "| /", "page": 71, "level": 3}}], [{"headings_0": {"content": "AN", "page": 71, "level": 3}}, {"headings_1": {"content": "| /", "page": 71, "level": 3}}], [{"headings_0": {"content": "AN", "page": 71, "level": 3}}, {"headings_1": {"content": "| /", "page": 71, "level": 3}}], [{"headings_0": {"content": "AN", "page": 71, "level": 3}}, {"headings_1": {"content": "| /", "page": 71, "level": 3}}]], "page": 71, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "z \\ __|", "metadata": {"headings": [{"headings_0": {"content": "z \\ __|", "page": 71, "level": 5}}, {"headings_1": {"content": "AN", "page": 71, "level": 3}}], "page": 71, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "j Progress of works is at Construction of Enterprises  \n4 Ww a \n5 Ri Bi 70% \\|\\|  \nIyete \u2014 Kurunga and \na ee OES Ring Culvert and box Road 4 \"\\| , 10.3KM Construction  \n4 \nculvert installations not EIS yet installed. \n67", "metadata": {"headings": [{"headings_0": {"content": "z \\ __|", "page": 71, "level": 5}}, {"headings_1": {"content": "AN", "page": 71, "level": 3}}, [{"headings_0": {"content": "z \\ __|", "page": 71, "level": 5}}, {"headings_1": {"content": "AN", "page": 71, "level": 3}}], [{"headings_0": {"content": "z \\ __|", "page": 71, "level": 5}}, {"headings_1": {"content": "AN", "page": 71, "level": 3}}], [{"headings_0": {"content": "z \\ __|", "page": 71, "level": 5}}, {"headings_1": {"content": "AN", "page": 71, "level": 3}}], [{"headings_0": {"content": "z \\ __|", "page": 71, "level": 5}}, {"headings_1": {"content": "AN", "page": 71, "level": 3}}]], "page": 71, "document_name": "Yumbe District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
\ No newline at end of file
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+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF ZOMBO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PRAT", "metadata": {"headings": [{"headings_0": {"content": "PRAT", "page": 1, "level": 1}}], "page": 1, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Oo 2", "metadata": {"headings": [{"headings_0": {"content": "Oo 2", "page": 1, "level": 2}}, {"headings_1": {"content": "PRAT", "page": 1, "level": 1}}], "page": 1, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "Oo 2", "page": 1, "level": 2}}, {"headings_1": {"content": "PRAT", "page": 1, "level": 1}}], "page": 1, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "Oo 2", "page": 1, "level": 2}}], "page": 1, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \nTABLE OF CONTENTS  \nLiStOf ACKONYINS iti vecvessssevsnrs a ann nn a", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "Oo 2", "page": 1, "level": 2}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "Oo 2", "page": 1, "level": 2}}]], "page": 1, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], "page": 3, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 aan an ann a a anne vada Basis Tat DRIN 1 ae nina ni ey PE PIGS  \n1 ses seneeneenecsuy ce cannanamancwnensaunan ian nemcmni ner wexcinisirnerh ned abies ckiRdiaabnaaennees 1% \nImplementation ef the Approved Budge en aan 1 2.0 Management of the Government Salary Payroll  \n9 \u00ab. sssssenccsssnenensncniencansacnsvennea dvviesnenesen NET DEE 12 nee 3.0 Implementation of Key Government Grants/Programmes (Focus Areas)  \n12 .uessersennenee- \\#9) Jeera Rose ree UR  \n21 eee nner ee ORE? TNTORTIOLION 23 \\\\ansncmee me ENE EERE OEE Rae eRne eRe Management's Responsibility for the Financial Statements.......ccccccccccssseceececeeceeseeeeeecseaeeas 23 Auditor\u2019s Responsibility for the Audit of Financial StateMents..........s:ceccsseecsessceeesseeesnees 24 AT Pes tere eI et PRS Or et tN  \n25 ee Report On the Audit of Compliance with Legislation .........:ccsscccsssssccssseccecsececceseueeeceuesnaeees 25 5.0 Implementation of the Parish Development Model ...........:::ssscssessssssssseesesseeeecenssens 25 \nList of Acronyms Acronym Meaning DLG \nDistrict Local Government  \nGoU Government of Uganda  \nFG HCMS Human Capital Management System Information and Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM \nLocal Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authority [LR LLG Lower Local Governments  \nLocal Revenue  \nMDAs Ministries, Departments and Agencies  \nMoES Ministry of Education  \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoLG \nMinistry of Local Government MoPS \nMinistry of Public Service NAA \nNational Audit Act NTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}, [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}]], "page": 3, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OAG", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "OPINION", "page": 3, "level": 2}}], "page": 4, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Office of the Auditor General PBS \nProgram Budgeting System PCA \nPayroll Consults Africa PDMS \nPayroll Deduction Management System PDU \nProcurement & Disposal Unit PFMA \nPublic Finance Management Act PFMR \nPublic Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "OPINION", "page": 3, "level": 2}}, [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "OPINION", "page": 3, "level": 2}}], [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "OPINION", "page": 3, "level": 2}}], [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "OPINION", "page": 3, "level": 2}}], [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "OPINION", "page": 3, "level": 2}}], [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "OPINION", "page": 3, "level": 2}}], [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "OPINION", "page": 3, "level": 2}}], [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "OPINION", "page": 3, "level": 2}}]], "page": 4, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "OAG", "page": 4, "level": 3}}], "page": 4, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury TSA Treasury Single Account  \nTSSA \nTreasury Sub Single Account UBA", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "OAG", "page": 4, "level": 3}}, [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "OAG", "page": 4, "level": 3}}]], "page": 4, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda Banker's Association", "metadata": {"headings": [{"headings_0": {"content": "Uganda Banker's Association", "page": 4, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}], "page": 4, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| UCF", "metadata": {"headings": [{"headings_0": {"content": "| UCF", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 4, "level": 1}}], "page": 4, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Consolidated Fund", "metadata": {"headings": [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}], "page": 4, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UCLA \nUganda Consumer and Lender\u2019s Association  \nUganda Intergovernmental Fiscal Transfers Program for Results Uganda Shilling  \nUWEP Uganda Women Empowerment Project  \nLivelihood \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF ZOMBO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion  \nI have audited the accompanying financial statements of Zombo 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 Zombo 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": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}, [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}]], "page": 4, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of Zombo District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Zombo District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Zombo District had a budget of UGX.31,911,739,000 out of which UGX.31,294,354,322 was warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}, [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}]], "page": 5, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[SN Details", "metadata": {"headings": [{"headings_0": {"content": "[SN Details", "page": 6, "level": 5}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}], "page": 6, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget UGX (A) \nWarrants UGX (B) % age of warrants (B/A Recurrent (Wage 18,127,049,000 18,127,048,573 100 2 Recurrent (Non-wage 8,587,010,000 8,416,034,749 98 3 Development 4,751,271,000 Total \\| 31,911,739,000 \\_\\_31,294,354,322 \nOut of the total warrants of UGX.31,294,354,322, I reviewed expenditure on activities/outputs worth UGX.25,598,223,053 (82%) as summarized in the table below; \nSn Details \nActual Cumulative Actual Cumulative expenditure expenditure %age out of", "metadata": {"headings": [{"headings_0": {"content": "[SN Details", "page": 6, "level": 5}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, [{"headings_0": {"content": "[SN Details", "page": 6, "level": 5}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}], [{"headings_0": {"content": "[SN Details", "page": 6, "level": 5}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}], [{"headings_0": {"content": "[SN Details", "page": 6, "level": 5}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}], [{"headings_0": {"content": "[SN Details", "page": 6, "level": 5}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}]], "page": 6, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "[SN Details", "page": 6, "level": 5}}], "page": 6, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "total warrants 1 Wage expenditure (Payroll 17,582,293,286 17,582,293,286 56 audit/FS-audit)  \nItems to aggregate in arriving at  \nthe wage expenditure  \nGeneral staff salaries (211101)  \nContract staff salaries (211102)  \nSocial security contribution", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "[SN Details", "page": 6, "level": 5}}], "page": 6, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(212101)", "metadata": {"headings": [{"headings_0": {"content": "(212101)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}], "page": 6, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Medical expenses (212101)  \nGratuity (273105)  \nPension (273104)  \netc.  \n2 Theme area-PDM expenditure 61,000,000 17,643,293,286 56 audited  \n3 Focus area-Education grant - 387,523,704 18,030,816,990 58 Formerly SFG  \n4 Focus area-Microscale irrigation 216,121,071 18,246,938,061 58 projects  \n5 Focus area-Parish development 6,100,000,000 24,346,938,061 77 model (PDM) \nOut of the entity budget of UGX.31,911,738,286 in the financial year 2022/2023, UGX.17,582,293,918 (56%) was spent on employee costs. I issued a separate detailed special audit report on salary payroll and a summary of my findings are reported in Section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review. \nNo\\_\\| Observation  \n\\| Recommendation 1.1 Revenue Performance  \nPerformance of Local Revenue  \nThe Accounting According to the approved budget, the entity was supposed to collect Officer should design Local revenue to the tune of UGX.1,200,014,977, however; by the end of measures to ensure the year only UGX.1,080,329,546 had been collected representing 90% that local revenue is performance as shown in the table 4 below and detailed in appendix 1  \ncollected 100% Source Approved Actual Variance  \nbudget (UGX) Collections (UGX)  \n(UGX)  \nTax 292,514,977 272,396,922 20,118,055  \nRevenues  \n2 Non-Tax 807,931,634 99,568,366  \nRevenues  \n3 1,080,329,546 119,686,421 \nUnder collection of Local revenue denied the entity resources for implementation of the following planned activities.  \nNo. Programme Amount not Activities not Purpose warranted /partially impact of (UGX) implemented aeons activity  \nPublic Sector 119,686,421 Transfers to Implementatio Transformati LLGs activities at on LLG level", "metadata": {"headings": [{"headings_0": {"content": "(212101)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}, [{"headings_0": {"content": "(212101)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(212101)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(212101)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(212101)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}]], "page": 6, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that \u201cNegative attitude by tax payers  \nand the transition from manual to IRAS paying system, and lack of  \nlogistics for mobilisation and collection of revenue, affected the revenue  \nperformance.\u201d  \n1.2 Performance of GOU warrants  \nThe Accounting The entity had an approved budget of UGX.31,911,738,286 from the Officer should ensure various programmes out of which UGX.31,294,354, 322 was warranted that the critical resulting in a shortfall of UGX.617,383,964 representing 98% activities that were performance.  \naffected by non- The performance of warrants from each of the programmes from which warranted  \nfunds the entity was allocated funds is shown in the table 5 below;  \nrolled over into the Programme Approved Warrants Variance %age subsequent financial Budget (UGX) (UGX) performa \nNo Observation Recommendation Governance 2,419,304,680 2,292,101,150 127,203,530  \nand security  \nHuman capital 22,352,254,76 A \\| 401,429,020  \ndevelopment 5 5  \nIntegrated 999,612,758 912,862,450 86,750,308  \ntransport  \ninfrastructure  \nand services  \nNatural 45,129,245 45,129,244  \nresources,  \nenvironment,  \nclimate  \nchange, land  \nand water  \nPrivate sector 3,364,000 3,364,000  \ndevelopment  \nPublic sector 2,778,054,716 2,778,054,713  \ntransformation  \nSustainable 6,500,000 6,500,000 94.6  \nurbanization  \nand housin  \nTourism 1,000,000 1,000,000 86.9  \ndevelopment  \nGrand total 31,911,738, 31,294,354, 617,383,96 96.0  \n286 322 4 \nThe UGX.617,383,964 that was not warranted was meant for the", "metadata": {"headings": [{"headings_0": {"content": "(212101)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}, [{"headings_0": {"content": "(212101)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(212101)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}]], "page": 7, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following activities which were not implemented at all;", "metadata": {"headings": [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], "page": 8, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Programme Amount Activities not Purpose and not /partially impact of the warranted implemented unimplemente d activi  \nHuman Capital 26,897,000 HIV/AIDS  \nLow HIV /AIDS Development Systems Systems Strengthening strengthening. \nHuman Capital 28,324,000 Surveillance and Low community Development treatment against Health Systems Bilharzia \nstrengthening.  \n3 Integrated 94,751,000 Rehabilitation of 3 culvert line Transport \nDistricts and Installation on Infrastructure Community Atyenda- and Services \nAccess Roads Congambe Road &  \nRoutine Manual Maintenance by Road Gangs. Community 10,925,000 Facilitation of This was Mobilization \nYLP/ UWEP operational funds and Mindset activities for YLP/UWEP Change program. Its non-warranting let to limited supervision \nObservation  \nRecommendation \nThe performance of warrants for each of the programmes is shown in the table below; \nProgramme Approved budget Warrants % funding \\| (UGX) (UGX)  \nHuman Capital 569,389,717 569,389,717 100% Development  \nTotal 569,389,717 569,389,717 100% \nAll the warranted funds were utilised by the entity as indicated in the table below  \nProgramme Warrants (UGX) Warrants % of (UGX) utilisation of warrants Human Capital 569,389,717 569,356,554 100% Development \nUtilization of Warrants  \nOut of the total warrants of UGX.31,294,354,322 availed during the year, The  \nAccounting UGX.30,650,714,187 was utilized by the entity resulting in un-utilized Officer should ensure warrants of UGX.643,640,135 representing utilization of 2% as shown in that all the un the table 6 below;  \nimplemented activities Programme Warrants (UGX) Utilizati ion of Variance %age are rolled over to the warran ts (UGX) (UGX) perfor subsequent \\_ financial mance  \nyear \nfor Agro- 2,025,886,268 1,989,848,107 36,038,161 98 implementation. industrializatio  \nn  \nCommunity 688,569,459 64 7,608,430 40,961,029 94 The Accounting moblisation ad \nOfficer should also be mind set  \non the look out to change  \nwhen the ban on Development 529,026,745 46 1,629,829 67,396,916 87  \nplan \nrecruitment will be implementatio \nlifted so that staff are n  \nrecruited to improve Digital 61,034,548 6 1,034,548 service delivery transformation  \nGovernance 2,292,101,150 2,29 0,433,636 1,667,514 100  \nand security  \nHuman capital 21,950,825,745 21,61 5,943,369 334,882,376  \ndvelopment  \nIntegrated 912,862,450 87 6,547,741 36,314,709  \ntransport  \ninfrastructure  \nand services  \nNatural 45,129,244 45,129,244  \nresources,  \nenvironment,  \nclimate  \nchange, land  \nand water  \nPrivate sector 3,364,000 3,360,000 4,000 100", "metadata": {"headings": [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}, [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}]], "page": 8, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No_ Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No_ Observation Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}], "page": 10, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table Showing key activities affected \\_b und er-utilization\\_of warrants  \nNo. Programme Warrants Activities Reason for the not affected by the underutilization of Utilized under utilization warrants  \nHuman Capital 1,458,795,0 Construction of The delayed Hybrid 00 Seed Schools in procurement affected the Management  \nKango and Paidha implementation of the Sub Counties projects.  \n18,800,461 Payment of Staff The supplementary Wage Agro-  \nSalaries \nfor Budget Allocated to the Industrializati  \nProduction Department was slightly on  \nDepartment \nStaff than the required more  \namount  \n17,232,540 Payment of Staff The temporary ban on Agro-  \nSalaries for TILED Recruitment made it Industrializati  \nStaff impossible to undertake on  \nthe planned recruitment of Staff  \n36,295,768 Payment of Staff The supplementary Wage Integrated  \nSalaries for Roads Budget Allocated to the Transport  \nand Engineering Department was slightly Infrastructure  \nStaff", "metadata": {"headings": [{"headings_0": {"content": "No_ Observation Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, [{"headings_0": {"content": "No_ Observation Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}], [{"headings_0": {"content": "No_ Observation Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}]], "page": 10, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "more than the required and Services  \namount  \nHuman Capital 237,601,22 Payment of Staff The temporary ban on Management 6 Salaries for Recruitment made it Education impossible to undertake Department Staff the planned recruitment of Staff  \n6 Human Capital 95,564,388 Payment of Staff The temporary ban on Salaries for Health Recruitment made it Management  \nDepartment Staff impossible to undertake the planned recruitment of Staff  \n=t I of Payments made as 7 Human Capital 6,088,500 Upgrade were Amwonyu HC II per the certificates/ works Management  \ndone. The remaining balance was for the work which was not executed by the end of the FY.  \n8 Community 28,975,570 Payment of Staff The temporary ban on Salaries for Recruitment made it Mobilization  \nCommunity Based impossible to undertake and Mindset  \nChange Services the planned recruitment Department Staff of Staff  \n5,734,996 Payment of Staff One Staff Passed on and Development  \nSalaries for during the FY and Plan  \nImplementatio Planning recruitment process for Department Staff the Replacement could n  \nnot be concluded within the FY.  \nDevelopment 39,148,596 Payment of Staff The temporary ban on Salaries for Finance Recruitment made it Plan  \nDepartment Staff impossible to undertake Implementatio  \nthe planned recruitment n  \nof Staff  \nDevelopment 23,809,633 Payment of Staff The temporary ban on Salaries for Audit Recruitment made it Plan  \nDepartment Staff impossible to undertake Implementatio  \nthe planned recruitment n  \nof Staff \nNo Observation \n\\| Recommendation 1.5", "metadata": {"headings": [{"headings_0": {"content": "No_ Observation Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, [{"headings_0": {"content": "No_ Observation Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}], [{"headings_0": {"content": "No_ Observation Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}]], "page": 10, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 12, "level": 3}}, {"headings_1": {"content": "No_ Observation Recommendation", "page": 10, "level": 1}}], "page": 12, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 12, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 12, "level": 3}}], "page": 12, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost and  \nFunctionalit \nThe Accounting Officer should ensure that proper planning is undertaken and carry out constant liaison with different stakeholders to ensure enough funds are provided for maintenance of roads. \n1.7.2 The service delivery under focus areas  \nI sampled eleven (11) out of thirteen (13) activities in four (4) focus areas with a total expenditure of UGX.1,753,713,696. Below is a summary of my findings details of which are provided in Appendix 2b.", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 12, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 12, "level": 3}}, [{"headings_0": {"content": "Quality,", "page": 12, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 12, "level": 3}}], [{"headings_0": {"content": "Quality,", "page": 12, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 12, "level": 3}}]], "page": 12, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing the extent of service delive in focus areas  \nFocus Area Key Observation  \nWater  \ne Siting, drilling and installation of  \ne This implies that the citizens are Development deep boreholes fully benefitting from services Grant implemented  \nimplemented by the water e Rehabilitation of boreholes fully  \ndepartment  \nimplemented  \ne Construction of production wells  \nMicro Irrigation e 3 Irrigation farms established  \ne The irrigation systems were fully equipped on three farms and services were being delivered to eople  \ne Upgrading of Otheko HCII and e The projects delayed and this Amwonyo HCII to HCIII delays service delivery to the ongoing and works for citizens  \nestimated at about 80%  \nEducation  \ne Construction of Classroom block e Projects completed in time", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 12, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 12, "level": 3}}], "page": 13, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 3}}], "page": 13, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1.1 Positive observations  \no All grant funds were properly allocated to eligible program activities in line with the prescribed thresholds for the allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component).  \nAll program funds were spent in line with the district\u2019s strategic goals and were in oe  \nconformity with the five-year development plan.  \noe All projects implemented were in the approved work plan and were eligible under the grant guidelines.  \ne Desk and field appraisals were conducted prior to the commencement of the planned projects in line with grant guidelines.  \nThere was fairness in the distribution of the projects implemented in line with the o  \ngrant guidelines.  \no Special consideration had been given to the Seed schools and health centres as required by the grant guidelines.  \nThere was a contracts register showing all the progressive payments made to the o  \nrespective contracts and avoid excessive payments.  \noe All projects implemented had approved engineering designs from the Ministry of \n3.1.2 Areas of improvement 3.1.2.1 \nDelayed Submission of quarterly reports  \nI noted that the entity submitted performance reports for 3 of the quarters after the deadlines given for submission of the reports as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 3}}, [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 3}}]], "page": 17, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[No | Details", "metadata": {"headings": [{"headings_0": {"content": "[No | Details", "page": 18, "level": 5}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], "page": 18, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Deadline for submission Actual date of submission Comment 1 \\| Quarter One 10\" October, 2022 12% October, 2022", "metadata": {"headings": [{"headings_0": {"content": "[No | Details", "page": 18, "level": 5}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], "page": 18, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delayed", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 18, "level": 3}}, {"headings_1": {"content": "[No | Details", "page": 18, "level": 5}}], "page": 18, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 uarter Two 1o January, 2023 13 January, 2023 Delayed 3 Quarter Three 106 April, 2023 13\u00ae April, 2023", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 18, "level": 3}}, {"headings_1": {"content": "[No | Details", "page": 18, "level": 5}}], "page": 18, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delayed", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 3}}], "page": 18, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Quarter Four \\| 10% July, 2023 \n\\| 10% July, 2023", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 3}}, [{"headings_0": {"content": "Delayed", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 3}}]], "page": 18, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Timely", "metadata": {"headings": [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], "page": 18, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Delayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. \nThe Accounting Officer explained that \u201cThis is noted for action. However, it should be noted that this guideline (with edits) was issued in the final quarter of the financial year (April 2022) as could be seen from the letter annexed. This explains why the fourth quarter cumulative progress report was submitted on 10\" July, 2023 within the set deadline. To further confirm this, it could be seen and noted that the first quarter progress report for the current financial year was submitted on 10 October 2023 in line with the guideline for FY 2023/2024.\u201d \nThe Accounting Officer should ensure that quarterly reports are submitted in time going forward. \n3.1.2.2 Delayed procurements  \nSection 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31\u00b0t of October. \nMy review of procurement files revealed the following;  \nNone of the projects had their procurement adverts published by 30!\" June 2022. o  \nProjects of drilling of hand pumps and production wells were advertised on 3 November, 2022 and;  \ne None of the projects had their procurement contracts awarded by 31\u00b0 October", "metadata": {"headings": [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}, [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}]], "page": 18, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022. Contracts for drilling and construction hand pumps and production wells were signed on 25\" January, 2023 and contract for feasibility study and detailed engineering design was signed on 24 June, 2023.", "metadata": {"headings": [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], "page": 18, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Delayed procurement causes delayed implementation hence hampering service delivery. The Accounting Officer explained that efforts to advertise early have commenced, regular meetings dedicated to ironing out procurement matters\u201d. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations  \nI noted the following commendable performance of the district under the Program; \nBudget allocations of the Health development activities revealed that utilized funds o", "metadata": {"headings": [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}, [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}]], "page": 18, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "appropriately.", "metadata": {"headings": [{"headings_0": {"content": "appropriately.", "page": 19, "level": 2}}, {"headings_1": {"content": "| Timely", "page": 18, "level": 1}}], "page": 19, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.2.2 Areas of Improvement  \nI noted the following areas where the district needs improvement; \n3.2.2.1  \nPlanning and Budget Performance  \na) Budget allocation to health development activities  \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires budget allocations for repair of medical equipment, replacement of small medical equipment and medical furniture as well as upgrade and new construction including Geotechnical Investigation on the selected sites, maintenance of buildings, completion of unfinished structures and provision of auxiliary structures for support services to be as shown in the table 12 below;", "metadata": {"headings": [{"headings_0": {"content": "appropriately.", "page": 19, "level": 2}}, {"headings_1": {"content": "| Timely", "page": 18, "level": 1}}, [{"headings_0": {"content": "appropriately.", "page": 19, "level": 2}}, {"headings_1": {"content": "| Timely", "page": 18, "level": 1}}]], "page": 19, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 19, "level": 5}}, {"headings_1": {"content": "appropriately.", "page": 19, "level": 2}}], "page": 19, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Standard Yoage budget allocation as per guidelines  \nRepair of medical equipment  \n20% Replacement of small medical equipment and medical  \nfurniture.", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 19, "level": 5}}, {"headings_1": {"content": "appropriately.", "page": 19, "level": 2}}], "page": 19, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Upgrade and new construction including Geotechnical", "metadata": {"headings": [{"headings_0": {"content": "Upgrade and new construction including Geotechnical", "page": 19, "level": 5}}, {"headings_1": {"content": "Activity", "page": 19, "level": 5}}], "page": 19, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Investigation on the selected sites  \nMaintenance of buildings  \nCompletion of unfinished structures  \nProvision of auxiliary structures for support services \nb) Funding and Absorption  \nThe entity budgeted to receive UGX.2,400,000,000 and received all the funds as", "metadata": {"headings": [{"headings_0": {"content": "Upgrade and new construction including Geotechnical", "page": 19, "level": 5}}, {"headings_1": {"content": "Activity", "page": 19, "level": 5}}, [{"headings_0": {"content": "Upgrade and new construction including Geotechnical", "page": 19, "level": 5}}, {"headings_1": {"content": "Activity", "page": 19, "level": 5}}]], "page": 19, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgeted.", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 19, "level": 2}}, {"headings_1": {"content": "Upgrade and new construction including Geotechnical", "page": 19, "level": 5}}], "page": 19, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.4.1 Positive observations  \noe All projects/programs were screened for likely environmental and social impacts;  \ne Education Development Grants project activities totalling UGX.387,523,704 were incorporated into the district plans and budgetary framework;  \no The entity budgeted and paid for eligible activities;  \no There were no procurement irregularities noted;  \no Project Management Committees and Procurement Committees of the 4 sampled projects/programs sought guidance from the district specialists;  \noe There was no diversion of funds to unplanned activities;  \no The entity maintained contract management records for 4 sampled Projects/programs as required;  \noe All the sampled projects/programs which could result in environment and social risks/impacts were signed with Particular condition of contract clause;  \nAll Projects had contract managers appointed from user groups or sector specialists. o  \n\u00b0 User committees sufficiently supervised the 4 sampled projects worth", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 19, "level": 2}}, {"headings_1": {"content": "Upgrade and new construction including Geotechnical", "page": 19, "level": 5}}], "page": 21, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.289,205,245;", "metadata": {"headings": [{"headings_0": {"content": "UGX.289,205,245;", "page": 21, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 19, "level": 2}}], "page": 21, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "@ All funds in regards to this project were accounted for;  \n8 The sampled projects were reviewed by the internal auditor;  \n6 Monitoring of the 4 sampled projects was done;  \n80 All payment certificates were reviewed and certified by the Internal Auditor;", "metadata": {"headings": [{"headings_0": {"content": "UGX.289,205,245;", "page": 21, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 19, "level": 2}}], "page": 21, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 21, "level": 4}}, {"headings_1": {"content": "UGX.289,205,245;", "page": 21, "level": 2}}], "page": 21, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "District maintained an up-to-date asset register of education facilities; and  \nThe four (04) activities with a total expenditure of UGX.289,205,245 were fully complete by the time of the audit. \nI noted the following; (See table below) No. Activity details \nTotal expenditure (UGX) \\* \nSummary of findings (Time,", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 21, "level": 4}}, {"headings_1": {"content": "UGX.289,205,245;", "page": 21, "level": 2}}, [{"headings_0": {"content": "oo", "page": 21, "level": 4}}, {"headings_1": {"content": "UGX.289,205,245;", "page": 21, "level": 2}}], [{"headings_0": {"content": "oo", "page": 21, "level": 4}}, {"headings_1": {"content": "UGX.289,205,245;", "page": 21, "level": 2}}], [{"headings_0": {"content": "oo", "page": 21, "level": 4}}, {"headings_1": {"content": "UGX.289,205,245;", "page": 21, "level": 2}}]], "page": 21, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 22, "level": 3}}, {"headings_1": {"content": "oo", "page": 21, "level": 4}}], "page": 22, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 22, "level": 3}}, {"headings_1": {"content": "oo", "page": 21, "level": 4}}], "page": 22, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], "page": 22, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of a 3- \nInspections were carried Classrooms \nwith office DI ji  \nout 23/11/2023 and the on  \n\u201e..  \nand Store at Nyang P/S IR  \na en were \n\u201c\\| following noted. Pr Ir Construction work i m e was Contractor: Link \\| Ins  \ncomplete.  \ninvestments Ltd \ne The block was idle since it had not yet been \\*  \nContract price: 1\u00b0 commissioned. f  \n152,484,909 3 \u201cse. ) Furniture not e \nwas  \n] budgeted for the classrooms, the block might remain idle even after commissioning because of lack of furniture  \nConstruction of a 2 \nBy the time of the audit the classroom block with an \u00ae  \nproject had been fully office and store attached \ncompleted and no major at Station NFE P/S in Akaa \ndefects were seen. S/C \nContractor: Leko GL Yesu  \nNuti  \nContract Price: 2 es en \\| \\|  \nUGX.104,225,034 en TE \nIdle structures deny the pupils the benefits of using the completed projects. \nThe Accounting Officer explained that commissioning had been scheduled for January 2024 and that furniture had not been budgeted for because of inadequate funds. He further indicated that desks were to be procured in the subsequent FYs. \nThe Accounting Officer should ensure that the completed projects are fully put to use. \n3.5 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Zombo District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation The is funded both the central \nthrough UGIFT \n3.5.1 Positive observations  \noe There were no variances between the budgeted amoun and the required program percentage allocation for capital development and complimentary category;  \ne The District did not spend on ineligible activities;  \ne Expenditure categories for the complimentary services were allocated to the rightful", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}]], "page": 22, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "codes;", "metadata": {"headings": [{"headings_0": {"content": "codes;", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 1}}], "page": 23, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Outputs for complementary activities were inadequately quantified in the work plan and the monthly program activity reports to the Accounting Officer were prepared as required;  \no All the three (03) planned irrigation equipment had been delivered to selected district locations;  \no The district complied with the selection criteria for the lowest priced technically responsive bid;  \ne The procured irrigation equipment had been delivered to the demonstration farms. e All expenditures related to the Programme were accounted for; and  \noe All the planned three (3) planned irrigation equipments had been installed in the demonstration farms by the time of the audit. \n3.5.2 Areas of improvement 3.5.2.1 \nFailure of the supplier to offer training and technical support to the farmers during the warranty period  \nParagraph 4.2 (18) of the Grant, Budget and Implementation Guidelines-Micro Scale Irrigation, 2020 provides for servicing and maintenance during the warranty period where the supplier offers technical training & support to the farmer. \nHowever, it was noted that the supplier did not offer training and technical support to the farmers during the warranty period. \nThis leads to failure by the framers to operate the equipment in the appropriate way \nThe Accounting Officer explained that the Contractor had been contacted for continuous", "metadata": {"headings": [{"headings_0": {"content": "codes;", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 1}}, [{"headings_0": {"content": "codes;", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 1}}], [{"headings_0": {"content": "codes;", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 1}}], [{"headings_0": {"content": "codes;", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 1}}], [{"headings_0": {"content": "codes;", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 1}}], [{"headings_0": {"content": "codes;", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 1}}]], "page": 23, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "training.", "metadata": {"headings": [{"headings_0": {"content": "training.", "page": 23, "level": 1}}, {"headings_1": {"content": "codes;", "page": 23, "level": 2}}], "page": 23, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should expedite the process of training farmers for effective operation of the equipment. \n3.6 Implementation of the Micro irrigation program  \nThe GoU is implementing the micro scale irrigation programme in Zombo District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers", "metadata": {"headings": [{"headings_0": {"content": "training.", "page": 23, "level": 1}}, {"headings_1": {"content": "codes;", "page": 23, "level": 2}}, [{"headings_0": {"content": "training.", "page": 23, "level": 1}}, {"headings_1": {"content": "codes;", "page": 23, "level": 2}}]], "page": 23, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe Expenditure categories for the complimentary services were allocated to the rightful codes;  \ne Outputs for complementary activities were inadequately quantified in the work plan and the monthly program activity reports to the Accounting Officer were prepared as required;  \no All the three (03) planned irrigation equipment had been delivered to selected district locations;  \no The district complied with the selection criteria for the lowest priced technically responsive bid;  \ne The procured irrigation equipment had been delivered to the demonstration farms; o All expenditures related to the Programme were accounted for; and  \no All the planned three (3) planned irrigation equipments had been installed in the demonstration farms by the time of the audit. \n3.6.2 Areas of improvement 3.6.2.1 \nFailure of the supplier to offer training and technical support to the farmers during the warranty period  \nParagraph 4.2 (18) of the Grant, Budget and Implementation Guidelines-Micro Scale Irrigation, 2020 provides for servicing and maintenance during the warranty period where the supplier offers technical training & support to the farmer. \nHowever, it was noted that the supplier did not offer training and technical support to the farmers during the warranty period. \nThis leads to failure by the framers to operate the equipment in the appropriate way \nThe Accounting Officer explained that the Contractor had been contacted for continuous", "metadata": {"headings": [{"headings_0": {"content": "training.", "page": 23, "level": 1}}, {"headings_1": {"content": "codes;", "page": 23, "level": 2}}, [{"headings_0": {"content": "training.", "page": 23, "level": 1}}, {"headings_1": {"content": "codes;", "page": 23, "level": 2}}], [{"headings_0": {"content": "training.", "page": 23, "level": 1}}, {"headings_1": {"content": "codes;", "page": 23, "level": 2}}], [{"headings_0": {"content": "training.", "page": 23, "level": 1}}, {"headings_1": {"content": "codes;", "page": 23, "level": 2}}], [{"headings_0": {"content": "training.", "page": 23, "level": 1}}, {"headings_1": {"content": "codes;", "page": 23, "level": 2}}], [{"headings_0": {"content": "training.", "page": 23, "level": 1}}, {"headings_1": {"content": "codes;", "page": 23, "level": 2}}]], "page": 24, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "training.", "metadata": {"headings": [{"headings_0": {"content": "training.", "page": 24, "level": 1}}, {"headings_1": {"content": "training.", "page": 23, "level": 1}}], "page": 24, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should expedite the process of training farmers for effective operation of the equipment. \n3.6.2.2 Inspections  \nBy the time of audit on 23/11/2023, the entity had installed 3 irrigation equipment on three demonstration farms. I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The details are in table", "metadata": {"headings": [{"headings_0": {"content": "training.", "page": 24, "level": 1}}, {"headings_1": {"content": "training.", "page": 23, "level": 1}}, [{"headings_0": {"content": "training.", "page": 24, "level": 1}}, {"headings_1": {"content": "training.", "page": 23, "level": 1}}]], "page": 24, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], "page": 24, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No. Name of Location Equipment Value of \nSummary of benefici (Village, supplier equipmen \nfindings (Time, \ne The host farmer \ncomplained about the hose pipe which was installed near \nthe \nsprinkler meaning there's a part of the farm that the  \nirrigation equipment will not reach. \nCengkuru Kalagoju Mereki 21,038,000  \ne The equipment was Peace Village, Awanga  \nfully installed. Robert Osoye Solutions,  \neThe garden was Parish, Zomb935/S  \nbushy, there was no Nyapea upls/2022-  \nsign that the Sub County 23/  \ninstalled equipment had been under use. \ne The nearby farmers were not using the host's farm as a \ndemonstration farm since there was no \nsign that he was an active farmer. \ne The equipment supplier had not gone back to five technical support. po  \nShida Na Oryeo Mereki 22,701,500  \ne Equipment had been Kazi Village, Awanga  \nfully installed. Farmers Paidha sub Solutions,  \ne The host farmer was aa  \nZombo county Zomb935/S  \nARE 3; ie +, 0, \u2018\\| making use of the upls/2022- \\| Eee equipment and 23/ es demonstrating to the", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}, [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}]], "page": 24, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 25, "level": 3}}, {"headings_1": {"content": "below;", "page": 24, "level": 2}}], "page": 25, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "rest.", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 25, "level": 3}}, {"headings_1": {"content": "below;", "page": 24, "level": 2}}], "page": 25, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DR os", "metadata": {"headings": [{"headings_0": {"content": "DR os", "page": 25, "level": 3}}, {"headings_1": {"content": "ae", "page": 25, "level": 3}}], "page": 25, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Er e Supplier of the \\{ Sr 5 \\|  \nequipment had not a  \ngone back to give PO technical support. \nThe intention of setting up the demonstration farms of enhancing farmers\u2019 capacity so as to embrace modern farming methods like irrigation might not be achieved. \nThe Accounting Officer explained that the supplier had been waiting for the dry season to come back and do a refresher training at the demonstration farms. \nThe Accounting Officer should ensure that the supplier provides technical support to the farmers and encourage the farmers to make use of the demonstration farms so as to \nUGX.321,042,386 to its town councils and sub counties. The balance of UGX.296,882,706 was to be utilised on the District roads. \nI further noted that out of the UGX.296,882,706 meant for District roads, only UGX.296,864,420 was spent resulting in an under absorption of UGX.18,286 representing 99.99% (Approx. 100%) as indicated in the table below.", "metadata": {"headings": [{"headings_0": {"content": "DR os", "page": 25, "level": 3}}, {"headings_1": {"content": "ae", "page": 25, "level": 3}}, [{"headings_0": {"content": "DR os", "page": 25, "level": 3}}, {"headings_1": {"content": "ae", "page": 25, "level": 3}}], [{"headings_0": {"content": "DR os", "page": 25, "level": 3}}, {"headings_1": {"content": "ae", "page": 25, "level": 3}}], [{"headings_0": {"content": "DR os", "page": 25, "level": 3}}, {"headings_1": {"content": "ae", "page": 25, "level": 3}}], [{"headings_0": {"content": "DR os", "page": 25, "level": 3}}, {"headings_1": {"content": "ae", "page": 25, "level": 3}}], [{"headings_0": {"content": "DR os", "page": 25, "level": 3}}, {"headings_1": {"content": "ae", "page": 25, "level": 3}}]], "page": 25, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Category", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 26, "level": 1}}, {"headings_1": {"content": "DR os", "page": 25, "level": 3}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planned Annual Actual Variance Expenditure (UGX) Expenditure Expenditure \nRoutine Manual Maintenance 42,213,000 32,241,714 Routine Mechanized Maintenance  \nPeriodic Maintenance  \nBridges \n135,922,052 180,813,984 (44,891,932) \nOther Structures (Culvert Installation) 56,000,000 46,350,000 9,650,000", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 26, "level": 1}}, {"headings_1": {"content": "DR os", "page": 25, "level": 3}}, [{"headings_0": {"content": "Category", "page": 26, "level": 1}}, {"headings_1": {"content": "DR os", "page": 25, "level": 3}}], [{"headings_0": {"content": "Category", "page": 26, "level": 1}}, {"headings_1": {"content": "DR os", "page": 25, "level": 3}}], [{"headings_0": {"content": "Category", "page": 26, "level": 1}}, {"headings_1": {"content": "DR os", "page": 25, "level": 3}}]], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bridges (bridge rehabilitation)", "metadata": {"headings": [{"headings_0": {"content": "Bridges (bridge rehabilitation)", "page": 26, "level": 3}}, {"headings_1": {"content": "Category", "page": 26, "level": 1}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sensitization meeting on environment,", "metadata": {"headings": [{"headings_0": {"content": "Bridges (bridge rehabilitation)", "page": 26, "level": 3}}, {"headings_1": {"content": "Category", "page": 26, "level": 1}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HIV/AIDS", "metadata": {"headings": [{"headings_0": {"content": "HIV/AIDS", "page": 26, "level": 1}}, {"headings_1": {"content": "Bridges (bridge rehabilitation)", "page": 26, "level": 3}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Adrics 4,500,000 4,500,000 Safety and Environment  \nEquipment repairs", "metadata": {"headings": [{"headings_0": {"content": "HIV/AIDS", "page": 26, "level": 1}}, {"headings_1": {"content": "Bridges (bridge rehabilitation)", "page": 26, "level": 3}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "40,647,654 40,629,150", "metadata": {"headings": [{"headings_0": {"content": "40,647,654 40,629,150", "page": 26, "level": 5}}, {"headings_1": {"content": "HIV/AIDS", "page": 26, "level": 1}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "District road committee operations", "metadata": {"headings": [{"headings_0": {"content": "40,647,654 40,629,150", "page": 26, "level": 5}}, {"headings_1": {"content": "HIV/AIDS", "page": 26, "level": 1}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,000,000", "metadata": {"headings": [{"headings_0": {"content": "4,000,000", "page": 26, "level": 3}}, {"headings_1": {"content": "40,647,654 40,629,150", "page": 26, "level": 5}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Supervision/Administration costs 13,600,000 13,600,000", "metadata": {"headings": [{"headings_0": {"content": "4,000,000", "page": 26, "level": 3}}, {"headings_1": {"content": "40,647,654 40,629,150", "page": 26, "level": 5}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 26, "level": 3}}, {"headings_1": {"content": "4,000,000", "page": 26, "level": 3}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "296,882,706 296,864,420", "metadata": {"headings": [{"headings_0": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}, {"headings_1": {"content": "| Total", "page": 26, "level": 3}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 Implementation of URF projects.  \nA review of URF annual work plan and the respective quarterly performance reports revealed that the district planned to undertake Routine Manual Maintenance and Routine Mechanized Maintenance Road works totalling to 183km at cost of UGX.279,413,000, however, only 107.6km (59%) were undertaken at a cost UGX.237,134,470 (85%) as indicated in the table below;  \nCategory \nActual", "metadata": {"headings": [{"headings_0": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}, {"headings_1": {"content": "| Total", "page": 26, "level": 3}}, [{"headings_0": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}, {"headings_1": {"content": "| Total", "page": 26, "level": 3}}]], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Expenditure", "metadata": {"headings": [{"headings_0": {"content": "Expenditure", "page": 26, "level": 3}}, {"headings_1": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Routine Manual Maintenance \n42,213,000 9,971,286 Routine Mechanized Maintenance 181,200,000 180,813,184 Periodic Maintenance (Culvert Lines 12 56,000,000 9 46,350,000 installation)  \nTotals \n183 279,413,000 107.6 237,134,470 Source: URF work plan and quarterly performance reports \nAccording to my inspection carried out in November 2023 and progressive performance reports, I observed the following; \n4.2 Inspection of roads  \nphysical inspection carried out on the roads revealed that following. \nZombo-Warr road -The road is in poor state  \ni and nearly impassable at \n) ! \\| ERE) some points when it rains", "metadata": {"headings": [{"headings_0": {"content": "Expenditure", "page": 26, "level": 3}}, {"headings_1": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}, [{"headings_0": {"content": "Expenditure", "page": 26, "level": 3}}, {"headings_1": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}], [{"headings_0": {"content": "Expenditure", "page": 26, "level": 3}}, {"headings_1": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}], [{"headings_0": {"content": "Expenditure", "page": 26, "level": 3}}, {"headings_1": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}], [{"headings_0": {"content": "Expenditure", "page": 26, "level": 3}}, {"headings_1": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}], [{"headings_0": {"content": "Expenditure", "page": 26, "level": 3}}, {"headings_1": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}], [{"headings_0": {"content": "Expenditure", "page": 26, "level": 3}}, {"headings_1": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}]], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RSA", "metadata": {"headings": [{"headings_0": {"content": "RSA", "page": 27, "level": 5}}, {"headings_1": {"content": "Expenditure", "page": 26, "level": 3}}], "page": 27, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EE", "metadata": {"headings": [{"headings_0": {"content": "EE", "page": 27, "level": 5}}, {"headings_1": {"content": "RSA", "page": 27, "level": 5}}], "page": 27, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HEL", "metadata": {"headings": [{"headings_0": {"content": "HEL", "page": 27, "level": 3}}, {"headings_1": {"content": "EE", "page": 27, "level": 5}}], "page": 27, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Furthermore, in an interview with the District Engineer revealed that the roads in poor condition required intervention of periodic maintenance. \nOther Information  \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nManagement's Responsibility for the Financial Statements  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Zombo DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting", "metadata": {"headings": [{"headings_0": {"content": "HEL", "page": 27, "level": 3}}, {"headings_1": {"content": "EE", "page": 27, "level": 5}}, [{"headings_0": {"content": "HEL", "page": 27, "level": 3}}, {"headings_1": {"content": "EE", "page": 27, "level": 5}}], [{"headings_0": {"content": "HEL", "page": 27, "level": 3}}, {"headings_1": {"content": "EE", "page": 27, "level": 5}}], [{"headings_0": {"content": "HEL", "page": 27, "level": 3}}, {"headings_1": {"content": "EE", "page": 27, "level": 5}}], [{"headings_0": {"content": "HEL", "page": 27, "level": 3}}, {"headings_1": {"content": "EE", "page": 27, "level": 5}}]], "page": 27, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"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\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": "HEL", "page": 27, "level": 3}}, {"headings_1": {"content": "EE", "page": 27, "level": 5}}], "page": 28, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Officer;", "metadata": {"headings": [{"headings_0": {"content": "Officer;", "page": 30, "level": 3}}, {"headings_1": {"content": "HEL", "page": 27, "level": 3}}], "page": 30, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All the 10 sampled SACCOs conducted the first Annual General meeting;  \ne  \noe All the Enterprise groups in the sampled SACCOS had been registered by the Community Development Officers at the sub county as Community Based Organizations (CBOs); and  \noe Wealth ranking had been carried out during the identification of subsistence households in all the sampled parishes. \n5.3 Areas of improvement  \n5.3.1 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 - \nplans, 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 all 12 priorities received from 11 Sub counties and 4 Town councils in the department of Production and Marketing were not incorporated in the entity\u2019s budget/work plan and none of the priorities were submitted accordingly by the Accounting Office to the PDM secretariat as indicated in the appendix 3a. \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 Priorities from Sub-counties were received, but not all could be incorporated in the HLG budget due to financial constraints in the", "metadata": {"headings": [{"headings_0": {"content": "Officer;", "page": 30, "level": 3}}, {"headings_1": {"content": "HEL", "page": 27, "level": 3}}, [{"headings_0": {"content": "Officer;", "page": 30, "level": 3}}, {"headings_1": {"content": "HEL", "page": 27, "level": 3}}], [{"headings_0": {"content": "Officer;", "page": 30, "level": 3}}, {"headings_1": {"content": "HEL", "page": 27, "level": 3}}], [{"headings_0": {"content": "Officer;", "page": 30, "level": 3}}, {"headings_1": {"content": "HEL", "page": 27, "level": 3}}], [{"headings_0": {"content": "Officer;", "page": 30, "level": 3}}, {"headings_1": {"content": "HEL", "page": 27, "level": 3}}], [{"headings_0": {"content": "Officer;", "page": 30, "level": 3}}, {"headings_1": {"content": "HEL", "page": 27, "level": 3}}]], "page": 30, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Department.", "metadata": {"headings": [{"headings_0": {"content": "Department.", "page": 30, "level": 3}}, {"headings_1": {"content": "Officer;", "page": 30, "level": 3}}], "page": 30, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "compliance.", "metadata": {"headings": [{"headings_0": {"content": "compliance.", "page": 32, "level": 1}}, {"headings_1": {"content": "Department.", "page": 30, "level": 3}}], "page": 32, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 33, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 32, "level": 1}}], "page": 33, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.3.8 Non functionality of SACCO committees and sub committees  \nPara 91 of the Parish Development Model, Guide 2 guides that; the executive Committee is the decision making body for the SACCO and has 7 members, the Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems, the Loan subcommittee comprises of three members who will be selected from the Board \nThe Accounting Officer explained that \u201cWe acknowledge the documentation challenges at PDM SACCO level. We shall review all the PDM SACCO records and support them to put them right.\u201d \nThe Accounting Officer should ensure that all the subcommittees are fully functional. \n5.3.9 Operation of SACCO Bank Accounts  \nPara. 3.0 of the Users Handbook for the PRF Under PDM Pillar 3 - Financial Inclusion October 2022 provides that each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI noted that by the time of the first general meeting, 9 PDM SACCOs had already received funds as detailed in the appendix 3g \nHolding first AGM after receipt of funds may lead to mismanagement and loss of SACCO funds. \nThe Accounting Officer confirmed that it is true those PDM SACCOs received PRF funds prior to First AGM meeting. The funds remained intact on the respective PDM SACCO accounts until the AGM confirmed the signatories to the Accounts. However, this anomaly has been addressed across all the PDM SACCOs. It was also a necessary action to save the funds from being swept back. \nThe Accounting Officer should ensure that meetings are carried out on time as per the", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 33, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 32, "level": 1}}, [{"headings_0": {"content": "meetings.", "page": 33, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 32, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 33, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 32, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 33, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 32, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 33, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 32, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 33, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 32, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 33, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 32, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 33, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 32, "level": 1}}]], "page": 33, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 34, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 33, "level": 2}}], "page": 34, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.3.10 Failure to select and implement prioritized/ flagship projects  \nParagraph 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under the PDM Pillar 3 - Financial Inclusion, October 2022 requires each Parish to 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. \nI noted that although all the 10 sampled parishes selected flagship projects, the selected projects were inconsistent with the LG selected priority commodities as indicated in the appendix 3h. \nFailure to select and implement prioritized projects may undermine to achieve pillar", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 34, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 33, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 34, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 33, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 34, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 33, "level": 2}}]], "page": 34, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}], "page": 34, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Enterprise Group) must; be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAnnex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 on Conditions for the households to access the PRF requires all beneficiaries to be members of a registered subsistence household on the Parish Development Management Information System. \nThe guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 on the Implementation of the PDM and disbursement of the PRF provides that subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons. \nI reviewed loan files and noted that all beneficiaries in 10 Parishes who accessed loans were not selected through the PDMIS. Appendix 5i refers \nFailure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. \nThe Accounting Officer explained that whereas it is true that the first group PDM beneficiaries were not captured on the PDMIS, they are bonafide members of registered PDM Enterprise Groups of the respective PDM SACCOs. At the time payments commenced PDMIS was not ready, and users had not been trained. The manual disbursement was also carried out on the insistence and physical supervision of the PDM secretariat. Currently efforts are being made to capture all the selected PDM beneficiaries on the PDMIS. \nThe Accounting Officer should ensure that all loans given out follow the correct procedures and are appropriately documented. \n5.3.12 Failure to obtain an insurance policy  \nParagraph 3.7 of the Parish Development model users\u2019 handbook under the Parish revolving fund provides that for farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS),. \nI noted that all 10 sampled PRF beneficiaries who carried out farming enterprises in 10 PDM SACCOs did not obtain agricultural insurance policies from UAIS. Appendix 3j refers. \nLack of recourse in form of insurance will expose the farming enterprises to the adverse \n5.3.13 Irreqularities in project implementation  \nI reviewed loan files and carried out physical inspections where I observed the following", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}, [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}]], "page": 35, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "irregularities.", "metadata": {"headings": [{"headings_0": {"content": "irregularities.", "page": 36, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}], "page": 36, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 beneficiaries in 2 PDM SACCOs had implemented different projects  \noe  \n1 beneficiary in 1 PDM SACCO used the money to marry a second wife  \ne  \n1 beneficiary in 1 PDM SACCO received the money and transferred to Kampala oe  \n3 beneficiaries in 3 PDM SACCOs had nothing to show for the use of the funds oe \nOn a positive note, I noted that three (03) beneficiaries in 3 PDM SACCOs had implemented the intended projects and were doing fairly well. The above observations are explained in the appendix 3k. \nUse of PDM funds for different activities undermines the achievement of PDM objectives. \nThe Accounting Officer promised to strengthen supervision and follow up of the PDM beneficiary sub-projects to minimise cases of mismanagement. The errant beneficiaries are going to be followed up bearing in mind that they have up to 2 years to pay back. \nThe Accounting Officer should ensure that all planned projects are implemented.", "metadata": {"headings": [{"headings_0": {"content": "irregularities.", "page": 36, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}, [{"headings_0": {"content": "irregularities.", "page": 36, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}], [{"headings_0": {"content": "irregularities.", "page": 36, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}], [{"headings_0": {"content": "irregularities.", "page": 36, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}], [{"headings_0": {"content": "irregularities.", "page": 36, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}]], "page": 36, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "vali", "metadata": {"headings": [{"headings_0": {"content": "vali", "page": 36, "level": 2}}, {"headings_1": {"content": "irregularities.", "page": 36, "level": 2}}], "page": 36, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 a", "metadata": {"headings": [{"headings_0": {"content": "\u2014 a", "page": 36, "level": 2}}, {"headings_1": {"content": "vali", "page": 36, "level": 2}}], "page": 36, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SM", "metadata": {"headings": [{"headings_0": {"content": "SM", "page": 36, "level": 4}}, {"headings_1": {"content": "\u2014 a", "page": 36, "level": 2}}], "page": 36, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AUDITOR GENERAL \n28\" December, 2023 \nmrmr CLC ALE STATAT  \nAAU Chay LUPY \nmame", "metadata": {"headings": [{"headings_0": {"content": "SM", "page": 36, "level": 4}}, {"headings_1": {"content": "\u2014 a", "page": 36, "level": 2}}, [{"headings_0": {"content": "SM", "page": 36, "level": 4}}, {"headings_1": {"content": "\u2014 a", "page": 36, "level": 2}}], [{"headings_0": {"content": "SM", "page": 36, "level": 4}}, {"headings_1": {"content": "\u2014 a", "page": 36, "level": 2}}], [{"headings_0": {"content": "SM", "page": 36, "level": 4}}, {"headings_1": {"content": "\u2014 a", "page": 36, "level": 2}}]], "page": 36, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 37, "level": 3}}, {"headings_1": {"content": "SM", "page": 36, "level": 4}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Local revenue performance  \nNo Source  \nApproved budget \\| Actual  \nVariance Reasons for under/over collection (UGX) Collections (UGX) \\|", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 37, "level": 3}}, {"headings_1": {"content": "SM", "page": 36, "level": 4}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 37, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 3}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Tax Revenues n Local Services Tax", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 37, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 3}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "119,999,977", "metadata": {"headings": [{"headings_0": {"content": "119,999,977", "page": 37, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 37, "level": 2}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "107,879,322 12,120,655 LST for Businesses collected together with Business Licences  \nLand fees \u2014 50,000,000 29,659,300 20,340,700 Inadequate Sensitisations  \n\\| Business Licenses", "metadata": {"headings": [{"headings_0": {"content": "119,999,977", "page": 37, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 37, "level": 2}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "76,000,000", "metadata": {"headings": [{"headings_0": {"content": "76,000,000", "page": 37, "level": 8}}, {"headings_1": {"content": "119,999,977", "page": 37, "level": 3}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "115,181,500 -39,181,500 Enforcements/ door to door inspections conducted", "metadata": {"headings": [{"headings_0": {"content": "115,181,500 -39,181,500 Enforcements/ door to door inspections conducted", "page": 37, "level": 8}}, {"headings_1": {"content": "76,000,000", "page": 37, "level": 8}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "115,181,500 -39,181,500 Enforcements/ door to door inspections conducted", "page": 37, "level": 8}}, {"headings_1": {"content": "76,000,000", "page": 37, "level": 8}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "46,515,000", "metadata": {"headings": [{"headings_0": {"content": "46,515,000", "page": 37, "level": 1}}, {"headings_1": {"content": "115,181,500 -39,181,500 Enforcements/ door to door inspections conducted", "page": 37, "level": 8}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "19,676,800 26,839,200 \\| Few activities undertaken to generate revenues e.g.", "metadata": {"headings": [{"headings_0": {"content": "46,515,000", "page": 37, "level": 1}}, {"headings_1": {"content": "115,181,500 -39,181,500 Enforcements/ door to door inspections conducted", "page": 37, "level": 8}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Adverts for tenders. Non-Tax Revenues  \nOther Property income u 0 = 0 0  \nDividends 0 0 0 Rent", "metadata": {"headings": [{"headings_0": {"content": "46,515,000", "page": 37, "level": 1}}, {"headings_1": {"content": "115,181,500 -39,181,500 Enforcements/ door to door inspections conducted", "page": 37, "level": 8}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "17,000,000", "metadata": {"headings": [{"headings_0": {"content": "17,000,000", "page": 37, "level": 1}}, {"headings_1": {"content": "46,515,000", "page": 37, "level": 1}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 17,000,000 Collected under Administrative fees \\| Other property income (disposal of 150,000,000  \n0 150,000,000 No Disposals done as expected", "metadata": {"headings": [{"headings_0": {"content": "17,000,000", "page": 37, "level": 1}}, {"headings_1": {"content": "46,515,000", "page": 37, "level": 1}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "assets)", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 1}}, {"headings_1": {"content": "17,000,000", "page": 37, "level": 1}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sale of goods and services \n[  \n49,500,000 22,732,500 26,767,500 Few bidders and Applicants  \nAdministrative fees and licenses  \n687,000,000 777,025,445 -90,025,455 Enforcements conducted  \nCourt fines and Penalties  \n0 0 0  \nOther fines and Penalties 0 0 0  \n' Miscellaneous Revenue a 4,000,000 \\| 8,174,679 -4,174,679 There were unexpected funds e.g., Recoveries Total Revenue", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 1}}, {"headings_1": {"content": "17,000,000", "page": 37, "level": 1}}, [{"headings_0": {"content": "assets)", "page": 37, "level": 1}}, {"headings_1": {"content": "17,000,000", "page": 37, "level": 1}}]], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,200,014,977 1,080,328,556 119,686,421", "metadata": {"headings": [{"headings_0": {"content": "1,200,014,977 1,080,328,556 119,686,421", "page": 37, "level": 3}}, {"headings_1": {"content": "assets)", "page": 37, "level": 1}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n33 \nAppendix 2a: Lack of Appropriate Performance Indicators and Targets in the Work Plans  \n\\| Activities  \nAre there clear targets and Conclusion at Activity \n\\| \nConclusion Output \\| Program Budget Output \nat performance indicators to Level level  \nmeasure performance (Fully Quantified/Not (Fully Quantified/Not \\| quantification? (Yes/No) fully Quantified) fully Quantified)  \nIf no give the reason Tt)", "metadata": {"headings": [{"headings_0": {"content": "1,200,014,977 1,080,328,556 119,686,421", "page": 37, "level": 3}}, {"headings_1": {"content": "assets)", "page": 37, "level": 1}}, [{"headings_0": {"content": "1,200,014,977 1,080,328,556 119,686,421", "page": 37, "level": 3}}, {"headings_1": {"content": "assets)", "page": 37, "level": 1}}], [{"headings_0": {"content": "1,200,014,977 1,080,328,556 119,686,421", "page": 37, "level": 3}}, {"headings_1": {"content": "assets)", "page": 37, "level": 1}}], [{"headings_0": {"content": "1,200,014,977 1,080,328,556 119,686,421", "page": 37, "level": 3}}, {"headings_1": {"content": "assets)", "page": 37, "level": 1}}], [{"headings_0": {"content": "1,200,014,977 1,080,328,556 119,686,421", "page": 37, "level": 3}}, {"headings_1": {"content": "assets)", "page": 37, "level": 1}}], [{"headings_0": {"content": "1,200,014,977 1,080,328,556 119,686,421", "page": 37, "level": 3}}, {"headings_1": {"content": "assets)", "page": 37, "level": 1}}]], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A) (D) (F) (I)", "metadata": {"headings": [{"headings_0": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}, {"headings_1": {"content": "1,200,014,977 1,080,328,556 119,686,421", "page": 37, "level": 3}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12- Human Capital 32006-Health Construction of Maternity & OPD Block at N/A \nNot fully quantified Not fully quantified Development System Amwonyu HC II", "metadata": {"headings": [{"headings_0": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}, {"headings_1": {"content": "1,200,014,977 1,080,328,556 119,686,421", "page": 37, "level": 3}}, [{"headings_0": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}, {"headings_1": {"content": "1,200,014,977 1,080,328,556 119,686,421", "page": 37, "level": 3}}]], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L Strengthening _", "metadata": {"headings": [{"headings_0": {"content": "L Strengthening _", "page": 38, "level": 4}}, {"headings_1": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12- Human Capital 010008-Capacity Construction of 2 new Classrooms at Station Yes Development \nStrengthening", "metadata": {"headings": [{"headings_0": {"content": "L Strengthening _", "page": 38, "level": 4}}, {"headings_1": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}, [{"headings_0": {"content": "L Strengthening _", "page": 38, "level": 4}}, {"headings_1": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}]], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NFE P/S in Akaa S/C  \nConstruction of 3 new classrooms with Yes office and store attached at Nyang P/S in Kango SC  \n2nd Phase of construction OF Staffroom Yes with an office and store attached a Paidha Demonstration P/S that stared in the FY 2022/2022 in FY 2020/2021  \nPlumbing works and electrical installation at N/A the Inspectors house in Ajei P/S  \nConstruction of units of 5-stances VIP Yes latrines Asina P/S in Abanga  \nConstruction of units of 5-stances VIP Yes latrines in Papoga\\_P/S in Zeu S/C and Construction of units of 2-stances VIP Yes latrines in Aringu P/S .  \n12- Human Capital 320003-Assets Construction of a 3 Blocks of 2 classrooms Yes Development \nand Facilities \nat Kango Seed in Kango SC  \nmanagement Construction of a 3 Blocks of 2 classrooms Yes at Paidha Seed in Paidha SC  \nConstruction of Administration block at Yes Kango Seed in Kango Sub County  \nConstruction of Administration block AI Yes Paidha Seed Kango Seed in in Paidha SC Construction of 3 Staff houses at Kango Yes Seed in Kango Sub County  \ni Construction of 3 Staff houses at Paidha Yes Seed in Paidha Sub County \n34 \nFully quantified Not fully quantified", "metadata": {"headings": [{"headings_0": {"content": "L Strengthening _", "page": 38, "level": 4}}, {"headings_1": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}, [{"headings_0": {"content": "L Strengthening _", "page": 38, "level": 4}}, {"headings_1": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}], [{"headings_0": {"content": "L Strengthening _", "page": 38, "level": 4}}, {"headings_1": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}], [{"headings_0": {"content": "L Strengthening _", "page": 38, "level": 4}}, {"headings_1": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}], [{"headings_0": {"content": "L Strengthening _", "page": 38, "level": 4}}, {"headings_1": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}]], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "L Strengthening _", "page": 38, "level": 4}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "L Strengthening _", "page": 38, "level": 4}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified \nNot fully quantified \nFully \nquantified", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}]], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified \nFully \nquantified", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}]], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 38, "level": 2}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified quantified", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 38, "level": 2}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully Fully", "page": 38, "level": 2}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully Fully", "page": 38, "level": 2}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bi", "metadata": {"headings": [{"headings_0": {"content": "Bi", "page": 38, "level": 2}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified \nFully quantified \\| \nConstruction of ICT/ Library at Kango Seed \\| Yes  \n\\| Fully quantified \\| in Kango SC  \nConstruction of ICT/ Library at Paidha Seed \\| Yes  \n\\| Fully quantified \\| in Paidha SC  \nConstruction of Laboratory and Science Yes", "metadata": {"headings": [{"headings_0": {"content": "Bi", "page": 38, "level": 2}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}, [{"headings_0": {"content": "Bi", "page": 38, "level": 2}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], [{"headings_0": {"content": "Bi", "page": 38, "level": 2}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}]], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Bi", "page": 38, "level": 2}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified Room at Kango Seed in Kango SC  \nConstruction of Laboratory and Science Yes", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Bi", "page": 38, "level": 2}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified Room at Paidha Seed in Paidha SC  \nConstruction of Multi- Purpose Hall at Kango Yes", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified Seed in Kango SC  \nConstruction of Multi- Purpose Hall at Yes", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified Paidha Seed in Paidha SC  \nConstruction of Lined 5-stances and lined Yes  \nFully  \nquantified 2- Stances at Kango Seed in Kango SC  \nConstruction of Lined 5-stances and lined Yes", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified  \n2- Stances at Paidha Seed in Paidha SC  \n09-Integrated 260010-Road Zeu- Ngelle- Alangi Road Yes Fully quantified Fully quantified Transport  \nRehabilitation  \nInfrastructure and  \nServices  \n12- Human Capital Planning and Drilling of 8 Deep boreholes in the Sub Yes", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 39, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 39, "level": 3}}, {"headings_1": {"content": "Development", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services \ncounties of Athuma (3) Zeu(2), and", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 39, "level": 3}}, {"headings_1": {"content": "Development", "page": 39, "level": 3}}, [{"headings_0": {"content": "Budgeting", "page": 39, "level": 3}}, {"headings_1": {"content": "Development", "page": 39, "level": 3}}]], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Alangi(3)", "metadata": {"headings": [{"headings_0": {"content": "Alangi(3)", "page": 39, "level": 3}}, {"headings_1": {"content": "Budgeting", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of Piped Water supply system Yes Borehole Pumped) \n35 \nFully quantified Fully quantified \nFully quantified Fully quantified \nAppendix 2b: Implementation status of budget outputs. SN Program \nActivities", "metadata": {"headings": [{"headings_0": {"content": "Alangi(3)", "page": 39, "level": 3}}, {"headings_1": {"content": "Budgeting", "page": 39, "level": 3}}, [{"headings_0": {"content": "Alangi(3)", "page": 39, "level": 3}}, {"headings_1": {"content": "Budgeting", "page": 39, "level": 3}}], [{"headings_0": {"content": "Alangi(3)", "page": 39, "level": 3}}, {"headings_1": {"content": "Budgeting", "page": 39, "level": 3}}], [{"headings_0": {"content": "Alangi(3)", "page": 39, "level": 3}}, {"headings_1": {"content": "Budgeting", "page": 39, "level": 3}}], [{"headings_0": {"content": "Alangi(3)", "page": 39, "level": 3}}, {"headings_1": {"content": "Budgeting", "page": 39, "level": 3}}], [{"headings_0": {"content": "Alangi(3)", "page": 39, "level": 3}}, {"headings_1": {"content": "Budgeting", "page": 39, "level": 3}}]], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 40, "level": 1}}, {"headings_1": {"content": "Alangi(3)", "page": 39, "level": 3}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount Spent Audit Conclusion at activity Audit Conclusion at output level  \nUGX (\u2018000\u2019) level (Fully/Partial/Not (Fully /Partial/ Not Implemented)- Extent Implemented)- Extent of \nof implementation of output (Look at GL implementation of activity \nitems and identify activities with substantial \n12- Human Capital Construction of Maternity & OPD 290,739,876 Partially implemented, Ongoing Partially Implemented Development  \nBlock at Amwonyu HC II  \n12- Human Capital Construction of 2 new Classrooms at  \nDevelopment \nStation NFE P/S in Akaa S/C Construction of 3 new classrooms with office and store attached at Nyang P/S in Kango SC  \n2nd Pahse of construction OF Staffroom with an office and store attached a Paidha Demonstration P/S that stared in the FY 2022/2022 in FY 2020/2021  \nPlumbing works and electrical installation at the Inspectors house in Ajei P/S  \nConstruction of units of 5-stances VIP latrines Asina P/S in Abanga Construction of units of 5-stances VIP latrines in Papoga P/S in Zeu S/C and \nConstruction of units of 2-stances VIP latrines in Aringu P/S  \n. \n12- Human Capital Construction of a 3 Blocks of 2 Development \nclassrooms at Kango Seed in Kango SC  \nConstruction of a 3 Blocks of 2 classrooms at Paidha Seed in Paidha SC  \nConstruction of Administration block at Kango Seed in Kango Sub County Construction of Administration block AI Paidha Seed Kango Seed in in Paidha SC", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 40, "level": 1}}, {"headings_1": {"content": "Alangi(3)", "page": 39, "level": 3}}, [{"headings_0": {"content": "(A)", "page": 40, "level": 1}}, {"headings_1": {"content": "Alangi(3)", "page": 39, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 40, "level": 1}}, {"headings_1": {"content": "Alangi(3)", "page": 39, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 40, "level": 1}}, {"headings_1": {"content": "Alangi(3)", "page": 39, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 40, "level": 1}}, {"headings_1": {"content": "Alangi(3)", "page": 39, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 40, "level": 1}}, {"headings_1": {"content": "Alangi(3)", "page": 39, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 40, "level": 1}}, {"headings_1": {"content": "Alangi(3)", "page": 39, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 40, "level": 1}}, {"headings_1": {"content": "Alangi(3)", "page": 39, "level": 3}}]], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully Implemented Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented Fully implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "(A)", "page": 40, "level": 1}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "95,074,578", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented Fully implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "(A)", "page": 40, "level": 1}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 40, "level": 3}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 40, "level": 3}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "130,518,434", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 40, "level": 3}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully Implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 40, "level": 3}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "13,725,507", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 40, "level": 3}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully Implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully Implemented", "page": 40, "level": 3}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12,000,000 \nFully", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully Implemented", "page": 40, "level": 3}}, [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully Implemented", "page": 40, "level": 3}}]], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully Implemented", "page": 40, "level": 3}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "23,418,887", "metadata": {"headings": [{"headings_0": {"content": "23,418,887", "page": 40, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 40, "level": 3}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fully Implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "23,641,330 \nFully  \nImplemented 12,746,146", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}, [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}]], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Not implemented Not implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "= Not implemented \nNot \nimplemented  \nNot implemented \\| \n36 \nConstruction of 3 Staff houses at  \nNot \nimplemented Kango Seed in Kango Sub Count \nConstruction of 3 Staff houses at", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}, [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}]], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Not implemented Paidha Seed in Paidha Sub Count", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], "page": 41, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Construction of ICT/ Library at  \nNot \nimplemented Kango Seed in Kango SC  \nConstruction of ICT/ Library at  \nNot  \nimplemented Paidha Seed in Paidha SC \nConstruction of Laboratory and  \nNot  \nimplemented Science Room at Kango Seed in  \nKango SC \nConstruction of Laboratory and  \nNot \nimplemented Science Room at Paidha Seed in \nPaidha SC \nConstruction of Multi- Purpose Hall at  \nNot implemented Kango Seed in Kango SC \nConstruction of Multi- Purpose Hall at  \nNot implemented Paidha Seed in Paidha SC \nConstruction of Lined 5-stances and  \nNot implemented lined 2- Stances at Kango Seed in  \nKango SC  \nConstruction of Lined 5-stances and  \nNot implemented lined 2- Stances at Paidha Seed in \nPaidha SC \n09-Integrated Zeu- Ngelle- Alangi Road  \nTransport  \n24,980,630 Infrastructure and \nServices \n12- Human Capital Drilling of 8 Deep boreholes in the", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}, [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}]], "page": 41, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 41, "level": 3}}, {"headings_1": {"content": "Fully Implemented", "page": 40, "level": 3}}], "page": 41, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subcounties of Athuma (3) Zeu(2),  \n178,357,832 and Alangi(3)  \nConstruction of Piped Water supply  \nsystem (Borehole Pumped) 161,965,620 \n37 \nFully Implemented Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 41, "level": 3}}, {"headings_1": {"content": "Fully Implemented", "page": 40, "level": 3}}, [{"headings_0": {"content": "Development", "page": 41, "level": 3}}, {"headings_1": {"content": "Fully Implemented", "page": 40, "level": 3}}], [{"headings_0": {"content": "Development", "page": 41, "level": 3}}, {"headings_1": {"content": "Fully Implemented", "page": 40, "level": 3}}]], "page": 41, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully Implemented Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}, {"headings_1": {"content": "Development", "page": 41, "level": 3}}], "page": 41, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fully Implemented Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}], "page": 41, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Were priorities Were the For priorities that are Were the priorities Remarks  \nManagement  \nresponse received from the \\| priorities supposed to be to be implemented  \nSub Counties/ incorporated implemented by MDAs; by MDAs  \nDivision \nfor \\|in the HLG Were they communicated incorporated in the incorporation in the Budget?  \nto the respective MDAs HLG budget? HLG Budget? (Yes/No) for approval and (Yes/No.) (Yes/No)  \nallocation of resources?  \n\\*", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}, [{"headings_0": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}]], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 42, "level": 1}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 42, "level": 1}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. rosin of 600 No No fingerlings distributed  \nto 4. parishes in  \nAthuma\n2. Provision of 4 dairy No  \nNo cattle provided to each  \nparish in Athuma", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 42, "level": 1}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 42, "level": 1}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Provision of artificial No No insemination services  \nin Athuma", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 42, "level": 1}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 42, "level": 1}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Construction of bulking No No produce stores\u2019 at  \nAbilambe in Atyak Sub", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 42, "level": 1}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5. Supply of Motorised No No maize sheller at Zeu  \nSub county  \nHeadquarters  \nSupply of medium  \nNo sized deep freezer at  \nZeu Sub county Head  \nuarters  \nFencing of Akaa Market  \nNo", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nConstruction of 2  \nNo Stance VIP Latrine with  \nurinal at Akaa market", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}, [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}]], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "N/A  \nThe priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not incorporated in the HLG budget due to implemented  \nfinancial constraints in the Department. N/A  \nThe priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not incorporated in the HLG budget due to implemented  \nfinancial constraints in the Department. N/A  \nThe priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not incorporated in the HLG budget due to implemented  \nfinancial constraints in the Department. N/A  \nThe priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not \\| incorporated in the HLG budget due to implemented  \nfinancial constraints in the Department. N/A  \nThe priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not incorporated in the HLG budget due to implemented  \nfinancial constraints in the Department. N/A The priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not incorporated in the HLG budget due to implemented  \nfinancial constraints in the Department. N/A The priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not incorporated in the HLG budget due to implemented \nfinancial constraints in the Department. N/A The priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be \n38 \nConstruction of No produce store at Ayaka  \ncentral village \nConstruction of Alangi  \nNo Market \nConstruction of cattle crush at Aziri \nMarket construction at Padea", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}, [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}]], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget hence not incorporated in the HLG budget due to implemented  \nfinancial constraints in the Department. N/A  \nThe priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not incorporated in the HLG budget due to implemented  \nfinancial constraints in the Department. N/A The priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not incorporated in the HLG budget due to implemented  \nfinancial constraints in the Department. N/A  \nThe priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not incorporated in the HLG budget due to implemented  \nfinancial constraints in the Department. N/A  \nThe priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not incorporated in the HLG budget due to implemented \n39 \nfinancial constraints in the Department. \nAppendix 3b: Late Disbursement of funds SN Name of the SACCO \n1 Asina-Abanga PDM SACCO  \n2 \\| Pamitu-Abanga PDM SACCO 3 \\| Leda-Athuma PDM SACCO  \n4 Afuda-Jangokoro PDM SACCO \n5 Oyeyo-Nyapea PDM SACCO 6 Osoye-Nyapea PDM SACCO 7 Amei-Paidha PDM SACCO \n8 Otheko-Paidha PDM SACCO  \nAbira West ward-Zombo PDM SACCO \nPalei West ward-Zombo PDM SACCO \nDate PRF for the third Date PRF for the fourth Remarks quarter was received Quarter was received  \n29/06/2023 03/07/2023 Late disbursement \n29/06/2023 03/07/2023 Late disbursement 29/06/2023 29/06/2023 Late disbursement 03/07/2023 03/07/2023 Late disbursement 29/06/2023 29/06/2023 Late disbursement \n29/06/2023 29/06/2023 Late disbursement 29/06/2023 \\| 03/07/2023 Late disbursement 29/06/2023 \\| 29/06/2023 Late disbursement 29/06/2023 \\| 03/07/2023 Late disbursement 29/06/2023 \\| 03/07/2023 Late disbursement \n40", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}, [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}]], "page": 43, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 3c: Functionality of Parish Development Committees (PDC)", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3c: Functionality of Parish Development Committees (PDC)", "page": 45, "level": 1}}, {"headings_1": {"content": "County", "page": 42, "level": 3}}], "page": 45, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Name of the SACCO Does the Were  \nDid the PDC Did the PDC Were  \nHow Remarks", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3c: Functionality of Parish Development Committees (PDC)", "page": 45, "level": 1}}, {"headings_1": {"content": "County", "page": 42, "level": 3}}], "page": 45, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "membership quarterly prepare prepare quarterly much", "metadata": {"headings": [{"headings_0": {"content": "membership quarterly prepare prepare quarterly much", "page": 45, "level": 5}}, {"headings_1": {"content": "Appendix 3c: Functionality of Parish Development Committees (PDC)", "page": 45, "level": 1}}], "page": 45, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of the Parish meetings parish  \nparish 5 year performance funding Development \\| held? priorities plan reports was committee and action prepared? received (PDC) plans for the  \nfor the include those FY PDC stipulated in 2022/2023 activities? the", "metadata": {"headings": [{"headings_0": {"content": "membership quarterly prepare prepare quarterly much", "page": 45, "level": 5}}, {"headings_1": {"content": "Appendix 3c: Functionality of Parish Development Committees (PDC)", "page": 45, "level": 1}}], "page": 45, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines?", "metadata": {"headings": [{"headings_0": {"content": "guidelines?", "page": 45, "level": 3}}, {"headings_1": {"content": "membership quarterly prepare prepare quarterly much", "page": 45, "level": 5}}], "page": 45, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Asina-Abanga PDM Yes 4 Yes Yes Yes 420,000  \nSACCO  \n2 Pamitu-Abanga PDM Yes 4 Yes Yes Yes 420,000  \nSACCO  \n3 Leda-Athuma PDM Yes 4 Yes Yes Yes 420,000  \nSACCO  \n4 Afuda-Jangokoro PDM Yes 3 Yes Yes Yes 420,000  \nSACCO  \nu  \n5 Oyeyo-Nyapea PDM No 2 Yes Yes Yes 420,000 The Committee has SACCO 6 members,", "metadata": {"headings": [{"headings_0": {"content": "guidelines?", "page": 45, "level": 3}}, {"headings_1": {"content": "membership quarterly prepare prepare quarterly much", "page": 45, "level": 5}}], "page": 45, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Representative NRM", "metadata": {"headings": [{"headings_0": {"content": "Representative NRM", "page": 45, "level": 3}}, {"headings_1": {"content": "guidelines?", "page": 45, "level": 3}}], "page": 45, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lacking", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 45, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 Osoye-Nyapea PDM Yes 4 Yes Yes Yes 420,000  \n4SACCO  \n7 Amei-Paidha PDM SACCO Yes 4 Yes Yes Yes 420,000  \n8 Otheko-Paidha PDM Yes 4 Yes Yes Yes 420,000  \nSACCO  \n9 Abira West ward-Zombo Yes \\| 4 \\| Yes Yes Yes 560,000  \n\\| PDM SACCO  \n10 Palei West ward-Zombo Yes \\| 4 Yes Yes pee 420,000  \nPDM SACCO \n41 \nAppendix 3d: Transfer of funds to un-licenced SACCOs SN. Vote Name Parish Name Name of SACCO \nIs the SACCO registered under Remarks Microfinance Institutions money  \nlenders act 2016? (Yes/No)  \n1 Zombo DLG Asina Asina-Abanga PDM SACCO No \nNot licenced 2 Zombo DLG Pamitu Pamitu-Abanga PDM SACCO No  \n3 Zombo DLG Leda Leda-Athuma PDM SACCO No  \n4 Zombo DLG Afuda Afuda-Jangokoro PDM SACCO No  \n3 Zombo DLG Oyeyo Oyeyo-Nyapea PDM SACCO No  \n6 Zombo DLG Osoye Osoye-Nyapea PDM SACCO No  \n7 Zombo DLG Amei Amei-Paidha PDM SACCO No  \n8 Zombo DLG Otheko Otheko-Paidha PDM SACCO No  \n9 Zombo DLG Abira West Abira West ward-Zombo PDM SACCO No  \n10 Zombo DLG Palei Palei West ward-Zombo PDM SACCO No \n42 \nNot licenced  \nI Not licenced  \n: Not \nlicenced Not \nlicenced Not licenced Not \nlicenced  \nNot licenced  \nNot licenced \\| Not licenced \nAppendix 3e: Transfer of PRF to SACCOs without PRF financing agreement SN Vote Name \\| Parish Name of SACCO  \nName", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}, [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}]], "page": 45, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Did the SACCO Date Date Remarks Chairperson sign PRF funds agreement  \nfinancing agreement were was signed  \nwith the Accounting received  \nOfficer?  \n1 Zombo DLG Asina Asina-Abanga PDM SACCO No  \n2 Zombo DLG Pamitu Pamitu-Abanga PDM SACCO  \n3 Zombo DLG Leda Leda-Athuma PDM SACCO  \n4 Zombo DLG Afuda Afuda-Jangokoro PDM SACCO  \n5 Zombo DLG Oyeyo Oyeyo-Nyapea PDM SACCO  \n6 Zombo DLG Osoye Osoye-Nyapea PDM 4SACCO \\| No  \n7 Zombo DLG Amei Amei-Paidha PDM SACCO \\| No  \n8 Zombo DLG Otheko Otheko-Paidha PDM SACCO [No  \n9 Zombo DLG Abira Abira West ward-Zombo PDM \\| No  \nWest  \nSACCO  \n10 Zombo DLG Palei Palei West ward-Zombo PDM No  \nSACCO \nAppendix 3f: Functionality of PDM SACCO Board \n13/12/2022  \nPRF Financing Agreement not yet signed 13/12/2022  \nPRF Financing Agreement not yet signed 13/12/2022 \nPRF Financing Agreement not yet signed \\| 28/04/2023  \nPRF Financing Agreement not yet signed 13/12/2022 \\|  \nPRF Financing Agreement not yet signed  \n\\| 13/12/2022 \\|  \nPRF Financing Agreement not yet signed  \n\\| 06/12/2022 \\|  \n\\| PRF Financing Agreement not yet signed  \n\\| 13/12/2022  \nPRF Financing Agreement not yet signed 16/12/2022  \nPRF Financing Agreement not yet signed \n13/12/2022  \nPRF Financing Agreement not yet signed \nSN. Vote Parish Name of SACCO  \nDate of board Did board members fill expression of interest Remarks Name Name member appointment forms (Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}, [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}]], "page": 47, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Zombo DLG Asina Asina-Abanga PDM SACCO 30/05/2022 Yes  \n\\| Filled nomination forms\n2. Zombo DLG Pamitu Pamitu-Abanga PDM SACCO 30/05/2022 Yes  \nFilled nomination forms\n3. Zombo DLG Leda \\| Leda-Athuma PDM SACCO 17/06/2022 Yes  \nFilled nomination forms  \n[ 4. \\| Zombo DLG Afuda \\| Afuda-Jangokoro PDM SACCO 02/08/2022 No  \nDidn't fill nomination forms \\| 5. Zombo DLG Oyeyo \\| Oyeyo-Nyapea PDM SACCO 05/08/2022 No  \nDidn\u2019t fill nomination forms \\| 6. Zombo DLG Osoye \\| Osoye-Nyapea PDM 4SACCO 12/12/2022 \\| No  \nDidn't fill nomination forms [ 7. Zombo DLG Amei Amei-Paidha PDM SACCO 03/08/2022 \\| Yes  \n\\| Filled nomination forms  \n\\| 8. Zombo DLG Otheko Otheko-Paidha PDM SACCO 20/06/2022 \\| Yes  \n\\| Filled nomination forms BR Zombo DLG Abira West Abira West ward-Zombo PDM SACCO \\| 30/05/2022  \nYes", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 47, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| Filled nomination forms", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 47, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Zombo DLG Palei Palei West ward-Zombo PDM SACCO \\| 30/05/2022  \nNo", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 47, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| Didn't fill nomination forms \n43 \nAppendix 3q: operation of the SACCO Bank Accounts SN PDM SACCO Name \nDate of first Date of receipt of funds Remarks \n1 Asina-Abanga PDM SACCO \neneral meetin  \n05/08/2022 30/06/2022 \nFirst AGM after receipt of funds 2 Pamitu-Abanga PDM SACCO 10/08/2022 30/06/2022 \nFirst AGM after receipt of funds 3 Leda-Athuma PDM SACCO 02/08/2022 30/06/2022 \nFirst AGM after receipt of funds 4 Afuda-Jangokoro PDM SACCO 02/08/2022 05/09/2022 \nFirst AGM before receipt of funds 5 Oyeyo-Nyapea PDM SACCO \\| 05/12/2022 30/06/2022  \nFirst AGM after receipt of funds 6 Osoye-Nyapea PDM 4SACCO 12/12/2022 30/06/2022 \nFirst AGM after receipt of funds 7 Amei-Paidha PDM SACCO \n08/08/2022 30/06/2022 \nFirst AGM after receipt of funds 8 Otheko-Paidha PDM SACCO \\| 08/08/2022 30/06/2022 \n\\| First AGM after receipt of funds 9 Abira West ward-Zombo PDM SACCO 28/09/2022  \n30/06/2022 \n\\| First AGM after receipt of funds 10 Palei West ward-Zombo PDM SACCO 03/08/2022 30/06/2022 \n\\| First AGM after receipt of funds \nAppendix 3h: Failure to select and imp lement prioritized /flagship projects  \nParish Name of List of flagship Are the flagship How many Number of How many How many of the Name SACCO projects per projects consistent enterprises PDM of the farming enterprises SACCO \nwith the priority are commodities selected implementing \nenterprises enterprises are from the priority are commodity list  \nby the LG? flagship farming  \nprojects \nenterprises  \nAsina Asina-Abanga Apiary No 4 4 4 1 PDM SACCO Piggery  \nPoultry  \nIrish potatoes  \nPamitu Pamitu-Abanga Piggery No 4 4 4 0 PDM SACCO Onions  \nPoultry  \nTrish potatoes  \nLeda-Athuma Trish potatoes No 3 3 3 1 PDM SACCO Piggery  \nCoffee \nAfuda- Coffee No 6 6 6 2 Jangokoro PDM Dairy  \nSACCO Irish potatoes  \nOnions  \nPiggery  \nFish selling \n44 \n", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}, [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}]], "page": 47, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Zombo Oyeyo Oyeyo-Nyapea Piggery No  \n3 DLG", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "PDM SACCO Irish potatoes Coffee", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Zombo Osoye Osoye-Nyapea Piggery No  \n3 DLG", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "PDM 4SACCO Trish potatoes Coffee", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Zombo Amei Amei-Paidha Coffee No  \n2 DLG PDM SACCO Piggery", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Zombo Otheko Otheko-Paidha Coffee No  \n3 DLG PDM SACCO Piggery  \nOnions\n9. Zombo Abira Abira West Piggery No  \n4 DLG West ward-Zombo Dairy  \nPDM SACCO Irish Potatoes", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 49, "level": 3}}, {"headings_1": {"content": "Lacking", "page": 45, "level": 3}}], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10. Zombo Palei Palei West ward- Irish potatoes No  \n6 DLG Zombo PDM Banana  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 49, "level": 3}}, {"headings_1": {"content": "Lacking", "page": 45, "level": 3}}], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nApiary Onions Soya beans", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 49, "level": 3}}, {"headings_1": {"content": "Lacking", "page": 45, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 49, "level": 3}}, {"headings_1": {"content": "Lacking", "page": 45, "level": 3}}]], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Piggery", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "45 \nAppendix 3i: Failure to follow the stipulated loan application and approval process SN Vote Name Parish Name of SACCO  \nName \nName of PRF Was the Date loan Loan Were the Were they Remarks beneficiary beneficiary was Amount loan vetted by a  \nfrom the obtained \nbeneficiaries village approved selected meeting PDM \nthrough the convened by enterprise PDMIS the enterprise Jo [re groups", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}, [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}]], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Zombo DLG Asina Asina-Abanga PDM SACCO Onenchan Francis Yes 14/02/2023 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Not selected through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Zombo DLG Pamitu Pamitu-Abanga PDM Berochan Jeska Yes 11/03/2023 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Not selected SACCO through PDMIS Zombo DLG Leda Leda-Athuma PDM SACCO Awekonimungu Yes 09/05/2023 400,000 No Yes \nNot selected Oliver through PDMIS Zombo DLG Afuda Afuda-Jangokoro PDM Opio Joel Yes 23/03/2023 1,000,000 \nNot selected SACCO through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}, [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}]], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Zombo DLG Oyeyo Oyeyo-Nyapea PDM Parmu Jeska Yes 10/03/2023 1,000,000 NO Yes Not selected SACCO through PDMIS\n6. Zombo DLG Osoye Osoye-Nyapea PDM Okethcwinyu Yes 06/03/2023 1,000,000 No Yes Not selected 4SACCO Stephen through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "7. Zombo DLG Amei Amei-Paidha PDM SACCO Onyuti David Yes 15/03/2023 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nNot selected through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}, [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}]], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Zombo DLG Otheko Otheko-Paidha PDM Obedgiu Richard Yes 10/03/2023 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Not selected SACCO through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Zombo DLG Abira West Abira West ward-Zombo Ngabikura Jimmy Yes 08/05/2023 700,000 No PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Yes Not selected through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Zombo DLG Palei Palei West ward-Zombo Watango Charles Yes 07/03/2023 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Not selected PDM SACCO \nthrough PDMIS \n46 \nName of SACCO  \nName of PRF Loan Amount If the loan is for a farming Remark beneficiary  \noperation, did the borrower  \nobtain an agriculture insurance policy under the  \nUganda", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}, [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}]], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agriculture", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], "page": 51, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Insurance Scheme (UAIS)?  \ni,  \nAsina-Abanga PDM SACCO Onenchan Francis 1,000,000 No  \nUAIS not obtained", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], "page": 51, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Zombo DLG Pamitu-Abanga PDM SACCO Berochan Jeska 1,000,000 No  \nUAIS not obtained\n3. Zombo DLG Leda Leda-Athuma PDM SACCO Awekonimungu Oliver 400,000 No  \nUAIS not obtained 4, Zombo DLG Afuda Afuda-Jangokoro PDM Opio Joel  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], "page": 51, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1,000,000 No  \nUAIS not obtained \nOyeyo-Nyapea PDM SACCO Parmu Jeska \n1,000,000 ss UAIS not obtained Zombo DLG Osoye-Nyapea PDM 4SACCO Okethcwinyu Stephen 1,000,000  \nUAIS not obtained Zombo DLG  \nAmei-Paidha PDM SACCO Onyuti David  \nZombo DLG  \nOtheko-Paidha PDM SACCO Obedgiu Richard \n1,0000 [IN] UAIS not obtained 1000,000\\|No UAIS not obtained Zombo DLG Abira West ward-Zombo PDM Ngabikura Jimmy 700,000 No  \nUAIS not obtained SACCO  \nZombo DLG  \nPalei West ward-Zombo PDM Watango Charles  \nSACCO \n47 \n1,000,000 No UAIS not obtained \nParish Name of PRF Loan Amount as Project Status of the project  \nRemark Name SACCO beneficiary Amount per household funded  \nas per evidence  \nSACCO provided  \nrecords", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}, [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}]], "page": 51, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Asina- Onenchan 1,000,000 1,000,000 Piggery", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], "page": 52, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Onenchan Francis (Yellow Abanga Francis \nTshirt) from Asina-Abanga \nReceived 1M intended for piggery but misappropriated the money to other things. He could not show anything he used the money for \nPamitu Pamitu- Berochan Jeska 1,000,000 1,000,000 Piggery \nBerocan Jeska of Pamitu- Abanga", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}, [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}]], "page": 52, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Abanga", "metadata": {"headings": [{"headings_0": {"content": "Abanga", "page": 52, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 51, "level": 3}}], "page": 52, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM \nObtained 1M for piggery. She SACCO \nwas not at home during the time of the visit but an interview with her daughter found at home revealed that, Jeska bought three pigs and one had given birth (A picture of one of the piglets attached). They were not sure what she used the other money for.  \nLeda- Awekonimungu 400,000 400,000 Piggery \nAwekonimungu Oliver of Athuma Oliver Leda-Athuma PDM  \nSACCO \nObtained 400k for piggery. Used Ugx.120,000 on piggery and diverted the balance to growing crops like beans, groundnuts and cassava \nAfuda- Opio Joel 1,000,000 1,000,000 Irish  \nOpio Joel of Afuda-Jangokoro", "metadata": {"headings": [{"headings_0": {"content": "Abanga", "page": 52, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 51, "level": 3}}, [{"headings_0": {"content": "Abanga", "page": 52, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 51, "level": 3}}], [{"headings_0": {"content": "Abanga", "page": 52, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 51, "level": 3}}], [{"headings_0": {"content": "Abanga", "page": 52, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 51, "level": 3}}], [{"headings_0": {"content": "Abanga", "page": 52, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 51, "level": 3}}], [{"headings_0": {"content": "Abanga", "page": 52, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 51, "level": 3}}]], "page": 52, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jangokoro", "metadata": {"headings": [{"headings_0": {"content": "Jangokoro", "page": 52, "level": 3}}, {"headings_1": {"content": "Abanga", "page": 52, "level": 3}}], "page": 52, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "growing \n48 \nPDM  \nObtained 1M for Irish SACCO  \ngrowing. Used 500k for Irish and Ugx.500k to rent a banana plantantion (Which wasn\u2019t the original plan) \nZombo Oyeyo Oyeyo- Parmu Jeska 1,000,000 1,000,000 Piggery  \nParmu Jeska (Left) of Oyeyo- DLG Nyapea Nyapea PDM  \nShe was not found at home. SACCO  \nBut the neighbour confirmed that she bought five piglets and one died. We met her in the trading centre and also confirmed that she had bought five piglets and was in the process of constructing a", "metadata": {"headings": [{"headings_0": {"content": "Jangokoro", "page": 52, "level": 3}}, {"headings_1": {"content": "Abanga", "page": 52, "level": 3}}, [{"headings_0": {"content": "Jangokoro", "page": 52, "level": 3}}, {"headings_1": {"content": "Abanga", "page": 52, "level": 3}}], [{"headings_0": {"content": "Jangokoro", "page": 52, "level": 3}}, {"headings_1": {"content": "Abanga", "page": 52, "level": 3}}], [{"headings_0": {"content": "Jangokoro", "page": 52, "level": 3}}, {"headings_1": {"content": "Abanga", "page": 52, "level": 3}}]], "page": 52, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sty.", "metadata": {"headings": [{"headings_0": {"content": "sty.", "page": 53, "level": 3}}, {"headings_1": {"content": "Jangokoro", "page": 52, "level": 3}}], "page": 53, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Zombo Osoye Osoye- Okethcwinyu 1,000,000 1,000,000 Coffee  \nOkethcwinyu Stephen of DLG Nyapea Stephen growing Osoye-Nyapea PDM  \nObtained 1M to grow coffee. 4SACCO  \nCoffee planted in March and growing well. Good progress seen. \nA Zombo Amei Amei- Onyuti David 1,000,000 1,000,000 Coffee  \nOnyuti David from Amei- DLG Paidha growing Paidha PDM SACCO. PDM  \nReceived 1M meant for coffee SACCO  \ngrowing but did not do anything with the money. Absolutely nothing to show for it.", "metadata": {"headings": [{"headings_0": {"content": "sty.", "page": 53, "level": 3}}, {"headings_1": {"content": "Jangokoro", "page": 52, "level": 3}}, [{"headings_0": {"content": "sty.", "page": 53, "level": 3}}, {"headings_1": {"content": "Jangokoro", "page": 52, "level": 3}}]], "page": 53, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Zombo Otheko Otheko- Obedgiu 1,000,000 1,000,000  \nObedgiu Richard of Otheko- DLG Paidha Richard Paidha PDM  \nReceived 1M intended for SACCO  \npiggery. He used the money to marry a second wife (Also in picture) and used part of", "metadata": {"headings": [{"headings_0": {"content": "sty.", "page": 53, "level": 3}}, {"headings_1": {"content": "Jangokoro", "page": 52, "level": 3}}], "page": 53, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "49", "metadata": {"headings": [{"headings_0": {"content": "sty.", "page": 53, "level": 3}}, {"headings_1": {"content": "Jangokoro", "page": 52, "level": 3}}], "page": 53, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
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